Company Number. 03616409 (England and Wales) Charity Number. 1147740 ROTHERHAM AND BARNSLEY MIND REPORT AND ACCOUNTS YEAR ENDED 31 MARCH 2021 •A4AIK7CA IP41 Ird021 COMPANIES HOUSE *74
ROTHERHAM AND BARNSLEY MIND REPORT AND Accoup¥rs YEAR ENDED 31 MARCH 2021 CONTENTS Page Legal and AdministratNe Information Tru5tee5' Report Independent Examin8rfs report Slatemenl of Finanrial Activities BanCe Sheet 12 Notes lo the Financial .8lalements 13-24 IPag9
ROTHERHAM AND BARNSLEY MIND LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 MARCH 2021 Full name: Rolherham And Barnsley Mind Regislered charity number: 1147740 Registered company number: 03616409 Registered office & principal address: Osbourne House 1-2 Highfield Doncaster Road Rolherham S651DZ Trustees & Dlrectors: Mrs C Ainsbury Miss A M Bland Mrs H J Eadson Mr l J Garlington Mr M A Jones MrCAMace Mr M R Marks Mr B Whittles . appginted 02102021 - resoned 02111/2020 - appointed Q210021 Chairpérson: MrCAMace Treasurer: Mr M R Marks Chief Executlve: R L SiddJl Bankers: The Co-operative Bank PLC 11 Peel Square Barnsley South Yorf(shire S70 2QU Independent Examiner: Angela Hayes Communty Accountant BCVS Servi$ Limtled Priory Campus Pontefract Road Lundwood Barnsley S71 5PN
ROTHERHAM AND BARNSLEY MIND TRUSTEES. REPORT YEAR ENDED 31 MARCH 2021 The trustees submit their annual r8POrt and accounts lor the year ondgd 31 March 2021. The Irustees have adopted the provisions of Ihe Slatement ot Recommended Practice ISORP} "Accounting and Reporting by Charities" IFRS 1021 in preparing Ihe annual report and financial statements of the charity. Slrueture, governance and management Rolherham and Barnsley Mind is a registered chanty with the Charity Commission and a company limited by guarantee. The altairs ol the charity are governed by tts Memorandum and Articles of Association. dated August 1998 and most recently amended Mar¢h 2012. Under those Articles the trustees are responsible for Ihe management of the affairs of the charity. for which p.urpose Ihey may exercise all powers of the charity. The 8oard of Trustees. consisting ol a minimum of3 members, meets every six weeks, excluding the AGM. The Chief Execulive is appoinled by the ITuslees to manage the day to day operations of the charity. To facililale effective operations. the Chief Executive has delegated authority, within teTms ol delegation. approved by the truslees. for operalional matters including finance, property issues, em90YMeTrl and other day to day actiwties. Appointment ol trustees The trustees are also directors of the company for the purpose of company law. Recruitment ol new trustees is carried out in accordance wtth our trustee recruitment policy (which is reviewed bienniallyl. Biennial appraisals of the Board are carried out, which include a skills audit lo identify areas where the Board could be sliengthened. As set out in the Articles of Associalion. trustees are either nominated and elected at the Annual General Meeting or appointed by the Board ol Trustees and subject to election at the next AGM. Where necessary trustees wll undertake a D8S check al the time ot their appointment and undergo subsequent checks periodically throughout Iheir time 5eNing on Ihe Board. The trystee recruitment process follows current best practice and advice from the Charity Corrtmission. NCVO and National Mind. The iruslees who served during the year. and to Ihe dale of signing of these accounts, are listed on page 3 of this report. Inductlon and training of trustees New trLJStees undertake an induction process that involves briefing them on their legal obligations under charity and company law. the conlents of the COMpanS Article5 of Association. the committee and deGision-making processes. the business plan and pertormance of the charrty. During the induction. they will meet employees and spend lime with their lellow trustees. All Iruslees aTe actively encouraged 10 allend appropriaie training events and away days and lo suggest relevant training to ensure they are SUPEK)rted in their rotes and utYlerstandirxJ of their re5ponsibililies. Risk management The trustees have a duty to identify. ieview and manage the risks lo which the charity is exposed and to ensure that appropriate controls are in Face to provide reasonable assurance against fraud and error. IPaoe
ROTHERHAM AND BARNSLEY MIND TRUSTEES. REPOFrr YEAR ENDED 31 klARCH 2021 In line with National Mind's Quality Mark standards, the trustees seek to ettectively identify and manage organisational risk and lake a risk-based approach to planning and managing the organisation's business. This is achieved by ensuring that there is an upto-date organisation wide risk iegister which assesses and addresses risks in relation to issues of governance. finance, operational issues. exlemal influences. reputstion and the10s5 of key staff and truslees. There are plans in place to avoKI, miligale andlor manage serious risk and actions are irnplemented as appropriate. These plan5 are monitored on a regular basis. The risk register framework is a working document that infoJTns decisions and plans. It is reviewed at least annually. Financial and Dther indicators of ihe performance of the organisation are monilored on a regular basis by management and at least every six weeks by the trustees at board meetings. The board assigns responsibilty for risk management to a trustee who works alongside the Chief Executive. The risk management policy comprises- A monthly review ol the organisalion's linancial situation and any polential risks faced by it. The implementation ol systems and procedures to mitigate the risks identified. The implementation of procedures designed to minimise any i)otential impact on the chartty should Ihese risks malerialise. Particular attention is focused on norpfinancial risks, foi example, Ihose related to heallh and safety, and legislattve regulations that may affect the organisation as a landlord. A key element in the nfanagement of liriancial risk is th.è sètbng ot a Reserves Policy an'd its regular review by the Treasurer and Finance sub-commrttee. which also oversees Ihe setting and monitoring of the annual budget.- Related partles Related party transactions are detailed in the notes to Ihe financial statements Ipage 211-. Charitable aims and objectives Operating primarily in ihe boroughs of Rolherham and Barnsley bul potentially also in neighbouring areas. the objedives of the charty as sel Out in its Articles of Association are= To promote the preservation of good mental health in particular by enablino and empowering everyone experiencing mental health problems to live with. manage and recover from their condition. To relieve the needs of people wtlh mental health problems by working to increase the understanding of mental health and mental health problerns. by the gathering and dissemination ot infomiation and working to raise awareness. promote understanding and ¢hallenge stigma and discrimination. The charity has a generJ aim of contributing towards the quality of life of local people th a mental health problem and providing support and information to relatives and carers. This is done by the prowsion of a range of group work, one-to-one and therapeutic activitips. We review our aims, objectives and activilies each year to help ensure thai we remain focused on our stated purposes. We follow the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. IPage
ROTHERHAM AND BARNSLEY MIND TRUSTEES. REPORT continued YEAR ENDED 31 MARCH 2021 Aclivitles undertaken for Ihe public benelit In shaping the objectives for Ihe year. the trustees have pwd due regard lo the public benefit guidance published by the Chartty Commission. The charity's activtlies demonstrate how Rolherham and Barnsley Mind has set out to fulfil rts pri11Par charitable objective. The main objectives ol the stralegtc plan 2020-21 were lo deliver the following setvices.. Supporting Children, Young People and Families in schools and Iral communrties Therapeutic Counselling Service Social Sessions and Therapeutic Group Work Wellbeing and Inclusion work Wort(place Wellbeing and Mental Heatth First Aid Training By implementing a focussed operational plan for 2020-2021 and promoting the awareness of mental health issues and to continue io mainiain and improve the quality Df our seTvices. We aim to do this by.. Providing opportunities for people of all ages with a mental health problem to gel involved in a range of Iherapeutic aCtiVes. 2. Providing support to relatives and carers of people with a mental health problem. 3. Continue to increase provision ol workplace wellbeing within the prNate sector to improve sustainability of our services. Building up the capacty ol the sliding scale counselling seNice Developing a CYP service in all areas ol operation Developing 5errfices through joint work with other locaF Minds 7. Consulting with Service Users in all aspects of decision making and C0-OdUction ot seTvices. Regularly monitoring and evaluating provision ol all services provided by Rolheiham ar)d Barn51ey Mlnd and lo rnal(è this as transparent as possible. 9. Continuing lo seek alternative source5 01 funding to enable the organisation lo improve its capacity and enhance the qualtty and raJwJe ol ils seNices. 10. Expanding our services to cover ne¥Jhbouring areas Ihat lack Mind support, including Wakelield and Kilee$. Achievement and perlorman¢e Charitable activilies The charity's aims and objectives are achieved through the activities described above and progress is monitored by the truslees. staff. volunteers, commissioners, and users ol its semces. As highlighted in last year s Trustees, Report, al the end of 2020 we faced unprecedenled and dillicull limes due to Ihe Covid-19 pandemic. We had never faced such Ch]engeS in our efforts to provide mental health support lor those vthhin our communihes. Thanks to the operational changes introduced in Certt years.. the resourcefulness, hard work, commitment and dedication Df all staff, placement students and volunteers,. emergency linancia support from the government and Rolherham and Barnsley Councils and success in obtaining grants from the Big Lottery, Children in Need, Souih Yorkshire Community Foundation and winning new contracts for WO with private sector companies. Rolherham and Barnsley Mind not onty managed to suNive and, relatively speaking. prosper. Although digital and virtual service delivery was mofe successful Ihan initially envisaged, the pandemic did. however, have an adverse ettecl on fundraising. training delivery, building up the sliding scale counselling service and expanding our services to cover neighbouring areas that lack Mind support. IPage
ROTHERHAM AND BARNSLEY MIND TRUSTEES. REPORT continued YEAR ENDED 31 MARCH 2021 Plans for the future Rotherharn and Bamsley Mind has undergone significant organisational change over recent years and now has to position itself correctly lo make the most of any new opportunities to increase support to more individuals with mental health issues in Rotherharn and Barnsley. Rotherham and Bamsley Mind has a medium-lenn strategic plan covering the period 2020-2023 which identifies 5 strategic priorities for Ihe organi5ation. 1. To improve finanual sustainabilty by securing a range ot lunding to cover core (xtsts. improving monitoring of spend againsl budgets and developing a more robust financial reporting system lor stronger governance. 2. To increase diversty of income by seeking new commissioning opportunities engaging with local CCGS and Commissioners exploring opportunilies io develop and provide services in Wakefield ar)d Kirklees. prsoritising strategic bids and lundraising strategy 3. To identty and develop nBw opwnunitie5 for seNice delivery by partneiing and collaborattng WTth other organisations buildirsg up the sliding scale counselling service improving organisational capacity developing a CYP service in all areas of operation 4. To build on and develop our unÉqu8 selling points by influencing commissioners in all areas of operation collaborabng with other providers adopting a largetecl approath to markeling and fundraising increasing nelwotking and raising awaceness building on our pr85en¢e in all areas ot OP8Tation playing a full role in the resFonse to the inciease in merrtal heallh issues arising becaus& ol the Covid-19 pandemic 5. To maintain and expand hbgh qua]ity senrices by developing robust KPIS and data analysis continuing to develop setvice user input and feedback. identifying gaps in provision and developing innovative delivery models succession planning achieving relevant accredttations Detailed annual operation plans are produced setting out the co-ofdinated steps to be taken lo achieve the rategiC prioritie5. IPage
ROTHERHAM AND 8ARNSLEY MIND TRLISTEES. REPORT continued YEAR ENDED 31 MARCH 2021 Financial review The charItS policy on reserves The trustees have reviewed the reserves policy for this financial year. The aim of the policy is to ensure that sufficient and appropriate des¥Jnated and genwat reseNes are avalable to meet Ihe charity's nee(Is and fubjre commitments. At the year-end, Ihe General Unrestitted Reserve stands at £73203. Th8 charity asso held the following desjgnated lunds at the year-end: Fund for stalling commitsnents- £148.066 Buildings cost promsion - £55,000 Contingency fund - £15,OCiI Reserves have enableLI the charity to invest in professional bid writing support and the creation ol the post 012 Services and Development Manager lo enhance organisational capacty and service delNeiy. The charity still owns Osbome House. the major operational site in Rotherham. Th& reserves policy be rewewed during 2021122 a, rf necessary amended lo ensure it remains lil for purpose. Investment policy and obje¢tives The company's investment powers are set out in its ArtleS of A¥sociation and allow ihe trustees to invest funds not immediately required in such manner as they consider most beneficial for the- achievement of the charivs objectives.. This policy rs due to be" rèviewéd during 2021122. Overview Afthough. as noted above. our operation in 2020121 was significanty impacted by the effècts of the Covid-19 pandemic, we were able to weathei the storm and continue to provide the best possible level ot seNice lo our clients, albett in atternative and innovative ways. The way in which our staff. placement sludenls and volunteers rose lo the challenges presented by the pandemic was truly remarkable and has shown us thal we are an effective agile organisalion. While the threat trom Cowd-19 may have recede(l. tt has nol disappeared entity. The experience of the last 12 months, however. gNes us confidence that we shall able to rise to any future challenges by rellecting on lessons leamt. We will continue lo strive to achieve our strategic atms and provide the support needed to individuals with mental health issues in Rotherham and Bainsley and netghbouring areas. Financial position The linancial slatemenls are set out in pages 11 to 24. The lolal hjnds at the year-end siand at £52B,60812020.. £503.1331. Funds consist of fixeLI assets to Ihp value of £233.716. unrestricted designated furrds 01 £218,066. balantss remaining on restricted funding of £3.623 anij a general reserve of £73,203. IPag8
ROTHERHAM AND BARNSLEY MIND TRLJSTEES. REPORT continued YEAR ENDED 31 MARCH 2021 Exemptions The trustees have laken advantage of the exemptions avaitable to Sm% companies, including the audit exempiion. ststemenl ol tnjslee's responsibilities Cofflpany law requires the trustees to prepare financial Statements lor each financial year, which give a true and fair view ol the state of affairs of the charity al the end of the year and of the surplus or deficiency for the year then ended. In preparing those financial statements. the Iruslees are Tequired lo.. select suitable accounting policies and then apply them on a consisterrt basis. making judgements and estimates that are prudent and reasonable. The Irvstees must also prepare Ihe tinancia] slalemenls on the going concern basis unless it is inappropriate to presume thal the charity will continue in Isiness. The trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial posttion of the charty, and enable ihem to ensure thal the financial ateMentS compty wrth the Companies Acl 2006. The trustees are also responsible for safeguarding the assets of the charity and hence lor laking reasonable steps lor the prevention and deteIOn of Iraud or other irregularities. Small company prov151QnS- This report has been prepared in accordance wilh..the"special provisions for small companies under Part 15 of the Companies Act 2(M)6. The trustees declare Ihat they have approved the Irustees, report above. Signed on behaff f the charitys trustees.. Stgned CA Mace, ChaiTI Director Dale.. 12 August 2021 IPage
ROTHERHAM AND BARNSLEY MIND INDEPENDENT EXAkllNER'S REPORT YEAR ENDED 31 MARCH 2021 I report on the accounts of the charity. which are set out on pages 11 to 24. Respectlve responsibilities of tiustees and examiner The trustees Iwho are also the direorS of the company for the PUTposes of company law) are Yesponsible for the preparation of the accounts. The charity's trustees consider that an audit is not required foi this year under section 144 of the Charrties Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibilty to: examine the accoull15 under section 145 01 the Charittes Act. lo follow the procedures laid down in the generat Directions gwen by the Charity Commission {under section 145{5llb) of the Charitie5 Act. and lo gtate whether particular matters have come to my allention. The charity's gross income exceeded £250.000 in this financi year. l am qualrfied lo und8rtake Ihe examination. being a qualrfied member of the Association of Accounting Technicians. Basis of independent examinerfs report My examination was carried out in aCcOrdar with general Directions giv&n by the Charity Gomniission. An examination includès a review ol Ihe accounting records kept by the charity and a comparison of the accounts pregented wtth those records. It also includes ttonsideration ot any unusual items or disclosures in Ihe accounts. and seeking explanats.ons from the trustees concerning any such rnatters. The prOdUreS undertaken do nol provide all the evidence that would be required in an audit, and consequently no opinion is given as to whelhei the accounts present a 'lrue and fair. view and the report is limtted to those matters set out in the statement below. Independent examinevs statement In connection with my examination. rK) material matters have come to my attention which gives me cause to believe Ihat in, any malerial respect- . accounting records weie not kept in accofdance section 386 of the Companies Act 2006. or . the accounts do noi accord wlh such records. 01 Ihe accounts do not compSy with relevant accounting requirements under seclion 396 ot the Companie5 Act 2006 other than any requirement Ihal the accounts give a Irue and lairf view which is not a matter consideied as part ol an independent examination- or . the accounts have not been prepared tn accordance th the Charities SORP IFRS102)- I have no concerns and I come across no other matters in conneclmin wilh the examination to which attention should be drawn in this repon in or¢Yer lo enable a proper understandiro of the accounts lo be reached. Signed Date.. 12 August 2021 Angela Hayes, FMAAT Community Accountant 8GVS Services Limited Priory Campu5, Pontelract Road. Lundwood. Barnsley. S71 5PN Ipage 10
ROTHERHAM AND BARNSLEY MIND STATEMENT OF FINANCIAL ACTIVITIES Ilncory)orating an Income & Expenditure Account) YEAR ENDED 31 MARCH 2021 2021 Totsl Funds 2020 Unrestrl¢ted tksignated R¢strleted Funds Funds Funds Note Income Oon*ions and legaGies Income frotn charilable acbvibes Income from trading actmtses: Snveslment in¢ome Other inGtsme 31.249 2b 222.513 2c 13.226 2d 2.289 2e 74 31,249 353.724 13,226 2.289 74 59,423 31 $.334 23.538 1.261 19.203 131,211 Total income 269.351 131.211 400,562 419,759 Expendlture Cost of raising funds Expend(lure on ¢haritatAe aCtieS Other expenditure 3a 32,580 3b 200.651 32.580 342,507 19.023 389,728 4.112 7,458 134.398 Total expenditure Z33,231 7,458 134.398 375.087 412.863 Net income/expenditure Transfers berM4een funds 36.120 17.458) 13 ltrJ.662) 226.342 13.187) 12.6801 25,475 6,896 Net incomelexpenditure lor the year 1187.542) 218.884 15.867) 25.475 6,896 other recognised gains and losses Net movement In funds (187W 218.8B4 15,867) 2S,475 6,896 Total hjnds brought lowd 260.745 232,898 9,490 503,133 496.237 Total funds carried lonvard 12 TJ203 451,782 1623 $28,60B 503,133 The Statement ol Financial Activities includes all gains and losses recognised in the year. All the activities of the chwilable company are da5sed as continuiTwJ. Prior year income includes restricted income from chayitabk9 acbvili85 (grants received} 01 £58,245. All other prior year income is unrestricted. Prior year expenditure includes expenditure on chartlable aclivities of £49,5S3 and olher expendilure ol £204 trorn restricted funds. All olher prior yeaT expendiluro is unrestricted. IPage J1
ROTHERHA•A AND BARNSLEY MIND BALANCE SHEEf AS AT 31 MARCH 2021 2020 Note FTrxèd assèts Tangible assets 233,716 232,898 Toial fixed assets 233,716 232.698 Current assèts DebloTS Cash at bank and in hand Total current assets 13275 359.966 373.241 23.124 282,597 305.721 Current liabilities Creditors amoun1$ falling du8 Wrthin one year 8,349 35.486 Net current assets 294.892 270.YJS Creditors arnounts lalling due after one year Net assets 528,608 503.133 Funds ol the charity General unrestrictèd funds Designated funds (Fixèd Assets) Designated funds IOth8r)- FlestriBted funds 12.14&15 73.203 233.716 260.745 232.898 3,623 9.490 Total lunds 528.608 502.133 Exemption from audit For the year ending 37 March 202Y the company was entitled to exemption from audit under section 477 of the Companies AGt2006 relating lo small companies. Directors. responsibilities.. The members have not required Ihe company lo obt&n an audit ofits accounts for the year in question in accordance with section 476.- The directors acknowledge their respon&bilities for comp"ng with the requirenF8nts ofihe Act with respect to accounting records and IheFwaration ofaccounts. These accounts have been preparedin aCCordare wrfh the wowsions aFWicable to companies subj'eci lo the small companies regime. The trustees declare that they have approved the aount8 above. Signed on beham of the charity's trustees: Signed Date: 12 August 2027 All R Marks. Trusteel Director IPage 12
ROTHERHAM AND BARNSLEY MIND NOTES TO THE FINANCIAL STATEMEKrs YEAR ENOEO 31 MARCH 2021 1. Accounting policies Basis of the preparation of the a¢¢ounls The financial statements have been prepared in accordance with Accounting and Reporting by Charities - Statemenl ol Recommended Practice applic8 to charities preparing their accounts in accordance wtth the Financial Reporling Standard applicable in the UK and Republic of Ireland IFRS1021 lettective 1 Januw 20191- (Charities SORP IFRS102)} and the Companies Act 2006. Rotherham and Barnsley Mind rneets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised al historical cost or Iransaclion value, unless otheISe staled in the relevant acu)unling policy nolels). Funds Unrestricted funds are funds which are av&lable lor use at lh& discrelion ol ihe trustees in furtherance of the gener objeclNes of the charity and whtch have not been designated tor other purposes. Designated funds comprrse of unrestricted fUTS ihat have been sel aside by the truslees for particular purposes. The aim and use ol each designated fund is set oul in the nole&to thè financial statements (page 231- The value of fixed assets rs held in a designated fund against which depreciation is charged. Restricted funds are funds which are to be used in accordance with specffic restrictions imposed by donors or which have been raised by the charity for particular purposes. The cosl of raising and administering such funds are charged against the specih'c fund. The am and use ol ea¢h restricted fund is set out in the notes to the tinancial statements. Income recognition All incoming resources are included in the Statement of Financial Activities {SoFA} when the charily is legally entitled to the income, after any perforrnance Gondf(ions have been rnet, the amount can be measured reliabty and it 15 probable that the iricLime 11 be received. No amount Is included in the financial slaièmenls lor volunteer time in lin& wf(h the SORP IFRS 1021. Further delail is given in the Trustees, Annual Report. Income from trading activities includes inthme earned from fijndraising events and trading activities to raise funds for the charity. In¢ome is received in exchange for supplying goods and services in order to raise funds and is recDgnised when enliilement has occurred. Income from government and other grants is recognised at lair vaiue when the charity has entitlement, after any p&rformance conditions have been met, it is probable that the inGome will be received and the amount can be measured reliably_ If entitlement is not mel, then these amounts are deferred. These gianls and voluntary income are included in incoming resources when these are receivable and allocated apGyopiialely beThveen unTeslrict8d and restri¢ted income depending upon restrictions imposed. Donations and18gacies are accounted for when they are recervable. Investmgnt incorne 15 earned through holding asset5 for investment purposes such a5 shares and propety. It includes dividends, interest and rent_ Where fi is not practicable lo identify investment management costs incurred Trmthin a scheme th feasonabl8 accuracy the iftvestrnent income is reported net of these costs. It is included when the amount can be measured reliably. Inlere5t income is recognised using tha eff8ctive interest meihod and dividend and rent income is recognisgd as th& charitys right to receive payment is established. IPage 13
ROTHERHAM AMD 8ARNSLEY MND NOTES TO THE FINANCIAL STATEmErs contlnu YEAR ENDEI) 31 IAARCH 2021 Expènditure recognition All expenditure is accounted lor on an accruals basis and has been classified under headings that aggregate all costs related to ihe category. Expenditure is re¢tsgnised where there is a legal or constructiv8 obli9aliDn to make payments to third parties. it is probable that the settlement wll be required and the amount of the obligation can be measured reliably. Charitable activities include expenditure associated with helping people wih mental health problems, their carers and relatives. This includes both the direcl costs anLI support costs relating to these aelivities. Fund-raising costs are those inctsrred in seekiro voluntary contributioris. Support costs allocation Support costs are those that asyst the work ol the charity but do not directty represent charitable activities and include office costs. g0veMan costs, and administrative payToII cosss. They are incurred directly in support ot expenditure on Ihe objeels of the charity and include project management carried OLrt al Headquarters. Where support cosls cannot be directly attributed to particular headings they have been allocated lo cost ol raising funcLs and expendilure on charitable activities on a basis consistent with use of the resoufces. Tangible fixed assets Tangible fixed assets are slated al cosi lor ¢Jeemed costl or valuab.on less accumulated depreciation'and accumulated impaiment losses. C¢) includes costs direcdy attributable to making the asset capable ol Dpgraling as intended. Depreciation is provided on all tarKJible lixed assets. at rat_es calculatedto write ott the cost. less eslimaled residual VUe. of each asset on a straight line basis over the shorter of the relevant period or, where the asset has been obtained via a funded pro11, Ihe length ol the projecvfunding stream as follows.. Freohold property. Fixtures. fittings & equipment Gomputer equipment / on cost 25 /0 on cost 33Yo on cost Freehold property is initially recognised in the financial statements at hisioric cost. The fair value of the Ireehold propety, in the opinion ot the trustees. cannot be measured ieliably without undue cost or effort due to the sp&cialised nature of the buiklings. As such the freehold property is accounted for using the cost model. The Iruslees undertake regulac impaiment rewews. Debtors and creditors Teceivablelpayable wwlhin one year Debtors and"creditors with no stated interest rale and receivable OT payable within one year are recorded at transaction Pfice. Any losses arising from impairment are recognised in expenditure. Provisions Provisions are recognised when the Gharty has aft obligation at the balance sheet date as a resull of a past event. it is Probable Ihal an outllow ot economic nefitS will be required in settlement and the amount can be reliably estimaled. Leases Rentals payable and receivable under operating leases are charged io the SOFA on a 5traighi line basis over the period ol the lease. IPage 14
ROTHERHAM AND BARNSLEY MIND NOTES TO THE FINANCIAL sTATEmEs continued YEAR ENDED 31 MARCH 2021 Penslon costs The charity operates a defined contrtbution pension scheme for employees. Pension costs charged to the Statement of Financial Actiwties represent the contributions payable by the charity in the year. Tax The charity is exempt trom [pOratiOn Lqx on income from its charilable aclivilies. Going Concern The financial statemenls have been prepared on a going concem basis. The trustees have considered the level of funds hetd and the expected levél of income and èxpenditure for the 12 months following the authorising ol these linancial slatements and consider the going concern basis appropriate. The ITUStees continue to pursue all known sources and means ol funding ihai may be available to them in order to finan the charily'5 act+vities. IPagtr 15
ROTHERHAM AND BARNSLEY MIND NOTES TO TPIE FINANCIAL STATEMENTS continued YEAR ENDED 31 MAFICH 2021 2. Analysis ot Income Unreslri¢ted ReslTs¢ted Funds Funds Tolal Funds 2a Donations and Legacies DonalKins & fundrwgng Legacy 30.302 947 41,627 17.796 947 TO1 DonaliJns and Leoathes 31249 31249 59,423 2b Incomè from Charitable kntivilies Provision of tratning Schools income Counselh'ng and sèrv< Grants.. BM8C- COVKI Business SuprortGrant RMBC- Cowd 8u*ne5s SW Granl HMRC- Coronawrus Job Retentkin SchwnE Edward Gostiro Fck1jat1tin The Nab'onJ Lottery Communty FuThJ ChillTr in Need Naliond Pears Fwndation SYCF-CovvJ ReStnSe Grant RM8C- Inlection Contrd GranL VAR Soaal PresCnTrn9 Shellield M1- FamleS in Grant 8MBC Heatth Grant BMBC Deveknweni Grant 8M8C Comfflunity knaison I1nI NGC Coop Fu The Nation81 Lottery- Award5 lorAII Direct Payrnents VAFI Creative thnd5 CAMHS Moving on Plwt National lJind- Connewr Fund Nab'onal Mind- IAindhrt K4onday Gra(K Ilind 5T gtarf 27.138 130.296 30.057 27,13B 1x1.296 30.057 119.560 io,r 10.000 9.322 10.000 10,000 &q,TY2 19.453 9.323 63.?32 19.453 9,323 5.472 21.LX)O 3.412 5.472 21,Tr)0 3.412 12,000 6.115 8.310 11.3 700 3.419 3.419 19,171 TDlaS income fr¢Th ¢harit8ble athitres 24513 131211 316.334 IPaoe 16
ROTHEFIHAM AND BARNSLEY MIND NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 MARCH 2021 2021 Total Funds UnTtslrict8d Restricted Funds Funds 2020 2c Income from Other Trading Pthivilies Rènt re¢eivabLe R(som Hire Other trading 11732 12.732 21.190 449 449 Tow im¢ome from other tradiro thitss 13.226 13.226 2d Investment Income Deposit accouThl interest 2.289 1,261 Total invesknent Income 1289 1261 2e Oiher Incomè Miscellane£$ imyn8 Gapn Dn the sale ol assets 74 74 18.621 Total mi%¢9knews irKome 74 74 19,203 Totsl Income 269.351 131211 40D62 419.759 Prior year ir)come includes restrscted grants of £58.245. All other p¢ior ye* income is vnTèstricted. IPage 17
ROTHERHAM AND BARNSLEY MIND NOTES TO THE FINANCIAL STATEMEKfs continued YEAR ENDED 31 MARCH 2021 3. Analysis of expendlture 2021 Total Funds unrtrICted Deslgnated R¢stri¢t2d Funds Funds Funds 2020 Note 3a Cost of Raising Funds Bid-writrng lees Total cost ol raising furx15 19.O¥J 19,023
2,580 3b Cost of Charllable Actlvltles Direct Costs I h Stsff costs Rates and wat8r Insurance ghl and heat Telepholle and intemet Roorn rent Acfvertising and publlty gJThlries and miscellafieous Repairs and rnainlenance 01re supplies Staff expenses and tra4iwKJ AttiSialion and lees vnI&r expenses Client support DelDiere¢l trainir Cleaning hygiene C051s Covid-19 adaplaiions Depreciation 152.434 109.626 262.060 282,395 5.103 5,123 7.259 3,254 3.075 9.257 766 164 6,979 13.611 1.393 1,391 8,689 12,162 5.854 f.840 557 693 5,050 5,316 164 6.979 16.915 5.784 10. 4.151 9D3 404 1216 774 6.187 4.148 7.458 16 774 6.187 247 198.860 7.458 134.313 340,631 368.816 rt costs.. Interest and charge5 payable Audilorsl Independent Exarniners fee Conneclor wojeu (Doncaster frxpensesl Legal and Profession fees 972 850 4,942 14.148 20,912 765 118 1.791 718 1,876 85 Tolpj cost ol charilab5e aclivitres 3c Other ExpeTtdilure RefJurKlancy Relocation costs Grant returned 200.651 7.458 134,398 342,507 389,728 3373 Total olhw crjsls 4,112 Total Expenditure 233231 7,458 134.398 375,087 412,863 Prior year expenditure includes £5.388 deweciation char9ed to designated funts and a toial ol £49,757 charged to restrthd funds (Siaff costs £37.737," Office Supplies £768,. ExpensesAraining £2,694., Fees £20,- Cliert Support £411.. Legal & Pwofe5Stonal Fees £3,000.. Connectoi Project costs £4.942.' Grant Reluined £204- SurxJrr8s £481)." Ajt other pnor yew exFenditure is un51cled. (Page 18
ROTHERHAM AND BARNSLEY MIND NOTES TO THE FINANCIAL STATEIAENTS conlinued YEAR ENDED 31 MARCH 2021 4. Tangible tixed assets Te$. Freehold Fittings & Property Equiprnent Totsl CompuiÈr Equipmtnt Cost as @ 01-Apr.202Q Additions DisposaLs as @ 31-Mar-2021 269.384 19.916 8,276 47.105 336.405 8.276 269284 ¥192 47,105 344,681 DepTrciation as @ 01.Apr.2020 tlisposals Charge this periL¥J as @ 314lar-2021 19.916 47.105 1j,507 2.069 ,985 7,458 17065 41075 47.1rn5 Net book value as @ 31-Mar-21rk1 227 233,716 a5 @ 31-K4ar-2020 232.898 232.898 5. Debtors: amounts falling due within one year 2020 Trade debtors Accrued income Igranlsl Prepayments VAT refund due 11S33 16.285 1,815 24 55 13275 23,124 IPage 19
ROTHERHAM AND BARNSLEY MIND NOTES TO THE FINANCIAL STATEMEKfs contlnued YEAR ENDED 31 MABCH 2021 6. Creditors: amounts falling due within one year Trade creditors Accruals Income Ved in adva[8 3.324 3.916 71,109 1.792 7. Staff costs Salaries security costs Pension cost R&lundancy c 246.127 IiS88 3.345 2&5,26T 13.928 3.21 No employee received emoluments of more than £60.000. The average number ol effl$ was 21 12020= 231. The redundancy payffteni in the prior year was in rèfalioti to the fomsr Carelaker ar Arcadia House. The role became redundant upon the ol Ihe buiktiThJ in 2019. IPage 20
ROTHERHAM AND BARNSLEY MIND NOTES TO THE FINANCIAL STATEmEs contlnued YEAR ENDED 31 MARCH 2021 8. Analysis of net assets by fund Unrestricted Designated Restricted funds lund$ funds Total funds 31 March 2021= Fixed assèts Current assets Current liknlities 233,716 218.C6S 233.716 373.241 178,349) 151.552 1783491 3.623 73,203 451,782 3,6fd 528.608 Fixed assets Current assets Current liabilities Ltrng lerm liabilities 232.898 232.898 305.721 135.4861 296,231 135.4861 9.4 260,745 231898 9,4gJ 503,133 9. Trustees. remuneration, benefits and expenses There was no trustee remuneralion, benefits or expense5 during this and in the previous financial yèar. 10. Related party transactions Mrs K Whittles. the wrfe of Mr B Whittles (frusteel was an employee of the charity during the year and received a monthly salary. There were no other related paty transactrons in this or the PT8WOUS financial year. 11. Independent examinatlon and accOuntaY services DLJring the period, the cost ol the independent examination and accountancy s&rvices was 2850 12020.. £850). IPage 21
ROTHERHAM AND BARNSLEY MIND NOTES TO THE FINANCIAL STATEMEMfs continued YEAR ENDED 31 MARCH 2021 12. Movements in funds Opening Incoming {Resources b#lan¢e resources exndd) Transters Closin9 balance Unrestricted funds General Fund 260.745 269,351 {233.2311 1223.6621 73,203 260,745 259,351 1233,2311 1223.662} 73,203 Designated funds Fixed Assets Staffing ComrnitrTrents Buildino CDSts ProvisH)n Contingency Fund 232.898 (7,4581 8276 148. 233.716 148.066 55,ofK¢ 15,OlX] 232.898 (7.458) 22S 451,782 Restricted lunds The Nalional Lottery Gommunity Fund Children in Need VAR- Social Prescribing The National Lottery- Awaids for Ail SYCF - Bereavement GroLrp RM8C.- Infection Contro sheffie Mind- Families in MINI National fv7ind-Connector Fund National Mil- Pears Foundation Nationai MinLI IT Fund National Mind - Mindful Monday 63,132 19,453 27,C(K) (63,1321 (IB.4531 121.000) 12,3951 {5.0001 15.4721 11.5851 13.1381 19.323) 14.4001 {5001 11.0001 5.371 2,976 5.1100 5.472 3.412 3.479 9.323 500 500 (1.6801 147 12811 4.400 500 9.490 131,211 (134.398) (1680) 3.623 TOTAL FUNDS 503.133 40062 (375.087) 528,608 13. Fund Transfers A sum of £2.680 was transferred from restricted Projects lo the general lund to cover the cost of room hire and overheads. £8.276 was transferred from Ihe General Fund to the Designated Fixed Assets Fund to fund the capital additions, in accordance wilh Ihe Fixed Asset Policy. A lolal of £218.066 was transferred from the General FurMI to the Designated revenue funds. in line with the revised Reserves Policy. IPaoe 22
ROTHERHAM AND BARNSLEY MIND NOTES TO THE FINANCIAL STATEMENTS continugd YEAR ENDED 31 MARCH 2021 14. Designated Funds Designated funds are unrestricted funds that have been set aside by the trustees for particular purposeslneeds. The value of fixed assets is held in a designated fund. aganst which depreciation is charged. The Irustees have aiso designated funds lo supp)rt the charitS operational needs. fLrture comrntlments and statutory obligations. Deslgnated Operation and strategic funds at the year end include- Funds for futtsre staffi'ng commilments (£148.066). Buildings cost provision. for the uF4(eep of the building and futu running costs {£55.000). Contingency fund. for unforeseen evertgexpenditure. 15. Restricted Funds Th Nation Lotte Commun Fund A grant from the Coronavirus Communty Supwrt Fund. to provide the Cowd-19 Emergèncy Counselling Response semce. Children in Need A grant from BBC Children in Need's Covid-19 Nexl Sleps Programme. to deliver on*to-one counselling and group work to young people in Flothefham and Barnsley who are experiencing poor mental health.. VAR -social Prescribin Restricted grani funding was received from Volljntary Action Rotherham (Social Prescribing) to support the followng project= Person-cenlred counselling, delivered in-house, by telephone or in Ihe clienl's own home. Each client is generally offered six 1-hour sessions whlch can be increased if iequired. dependent on need. The overall aim of the project is to increase independee and to improve physical and psychological wellbeing of referred client5 who have long temi health conditions. The Social Prescribing Service {SPS) aims to be a pathway for these clients to move into sustainable serviceslaclivities followng the SPS tunded inteNention. The National Lotte Awards for All A small granl awarded through the Nalional Lottery 'Awards for All, to deliver an arts and crafts group lo those living in Rotherham. The group was set up in memory of a former service user and volunteer who was passionate about his art work. Rotherham and Bamsley Mind, along with his peers. wanted to conlinue his legacy by providing a safe space to others who have a similar passion for arts and crafts, lo support their expression of feelings, as an atternaiive to talking therapies. SYCF-B reavement Su ort A Covid-19 Response grant from the Soulh Yorkshire Community Foundation ISYCF) to provide bèreavement support. IPage 23
ROTHERHAM AND BARNSLEY MIND NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 MARCH 2021 RMBC- Infection Control A grant from Rolherham MelroFKslitan Borough Gouncil's Infe¢tr"on Control Discretionary tund for additional Covid-19 related costs, including addf(ional cleaning a1 sanitising of High Touch Points. Sheffield Mind- milies in Mind Funding from the Ministry of Defence to deliver the Keeping Families in Mind service, providing therapy sessions across Rotherharn and Barnsley. National Mind - Conn or Fun Funding Irorn National Mind to help the organisation achieve sustainability through a possible merger with Doncaster Mind and development Dt a Workplace Wellbeing Service. The Workplace Wellbeing service ig already growing in Rotheiham and Barnsley but would benefil Irom increased developmenl and resource. The funding received will allow bolh organisations to expand and develop a successful service WTth increased geographical coverage and income streams. Rotherham, Barn51ey & Doncaster hAind aim to provide both accredited arKI non- accredited training and counselling services lor businesses of all sectors and size. Promoting a healthy working environment for employees and reducing unnecessary absenteeism through lack ol knowledgè around mental health in the workplace. National Mind - Pears Foundation A grant from the Pears FoundationlDCMS Emergency fund for the 'Check-in and Chal. project. National Mind - IT Fund A grant Irorn Ihe Emergency IT Fund, for the purchase of IT equipment to enable the organisation to better support service users during the Coronavirus pandemic. National Mind - Mindful Mond A grant to host a physical activity session wth a mindfulness element on Monday 21 sl September 2020. IPage 24