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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 08000094 REGISTERED CHARITY NUMBER: 1148312

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2021

for

Cardiff and Vale Action for Mental

Health

Cardiff and Vale Action for Mental Health

Contents of the Financial Statements for the Year Ended 31 March 2021

Page
Report of the Trustees 1 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 to 19
Detailed Statement of Financial Activities 20 to 21

Cardiff and Vale Action for Mental Health

Report of the Trustees

for the Year Ended 31 March 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of 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 Objectives and aims

Our Vision

Involving People - Improving Mental Health Services

Mental health services are recovery focused, integrated and truly responsive to the people who need them

Our Mission -

To promote and facilitate service user, carer and third section involvement in shaping mental health services in Cardiff and the Vale of Glamorgan so that they are co-produced with the people who use them.

Charitable Objects

The charity's objects are to promote any charitable purposes for the benefit of those people experiencing mental health problems within the Locale and assisting the work of voluntary organisations, mental health service users and carers acting in the mental health sector.

Strategic Aims

The charity has 4 strategic aims. These are:

Public benefit

We review our aims, objectives and activities each year with our stakeholders - looking at the outcomes of our work against objectives in the previous year and setting objectives for the year ahead. In doing this, we take account the guidance contained in the Charity Commission's general guidance on public benefit, thus ensuring that our work continues in its purpose in assisting voluntary organisations, mental health service users and carers.

Page 1

Cardiff and Vale Action for Mental Health

Report of the Trustees for the Year Ended 31 March 2021

Achievement and performance Charitable activities Services

The organisation operates in four interlinked areas: -

Priorities and annual workplans are decided through annual review & evaluation, via Cardiff and Vale Mental Health Forum or the advisory planning groups of Sefyll and Nexus, - open to all stakeholders.

The project also manages other projects in line with its articles.

A summary of the work of cavamh is outlined below. A more in depth summary can be found in cavamh's Annual Report for stakeholders, which can be found on our website.

Services delivered during the Covid 19 pandemic.

This year we continued to deliver our service in a quickly changing environment and in a period of increasing needs during the Covid 19 pandemic, which like most agencies, forced us to adopt a different way of working.

Supporting development and building an effective voice through networking

We have provided services to over 130 third sector groups with an interest in mental health, through networks and online events, information, support and training, facilitating joint working and policy development, liaising with a number of statutory sector organisations, reaching overall 490 individuals working in the field.

Networking forms a key element for engagement, through the Mental Health Forum (MHF), and interest groups, covering for example, black and minority ethnic communities, young people, and areas of work such as counselling services, development of creative activity or recovery ethos. Meetings and workshops have enabled members to share information & good practice, debate and collate the voice of the sector and develop shared action, particularly in the light of covid needs and now adapted to the on line world of zoom.

We have coordinated 40 Mental Health Forum & interest Group meetings over the year with an average of 48 additional interest group info mailings and attracting new contacts. Attendance at online events has tripled during lockdown, as groups and staff need to connect, share, adapt and develop services in the light of the covid pandemic. Some meetings have been themed to bring together experiences and learning, to enable a shared basis for new practice and partnership development, whether operational or strategic.

We have coordinated at least two surveys to establish covid impact, needs, responses and direction of travel, contributing to the Cardiff and Vale Mental Health Clinical Board (MHCB) Recovery Plan and the 3 year plan (Integrated medium Term Plan, (IMTP). A working MHF Partnership Plan has been initiated as a tool to share needs and to promote partnerships between members alongside info regarding charitable funding opportunities.

23 new individual contacts have been made over the year and Forum meetings have averaged 30 plus at start of the lockdown, with some variation over the year.

During the year, we established one new network - Mental Health Action Wales - in partnership with colleagues in West Wales Action for Mental Health (WWAMH) and Unllais, to enable local groups to connect and contribute at the Wales wide level. We have actively contributed to 6 other networks such as Food Vale, Minority Ethnic Communities Health Fair Planning and the Advocacy Services Forum.

Sefyll and Nexus have liaised with over 570 service users and carers, whilst Join the Dots has built up its base, with the support of funding from the Zurich Trust, having contact with 100 + young people over the year and 43 groups supporting young people. All have been able to support mental health reps and people with lived experience to share their experiences and the particular impact of covid at this time.

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Cardiff and Vale Action for Mental Health

Report of the Trustees for the Year Ended 31 March 2021

Sefyll links with people using services through groups, networks, and inclusive events and activities. These have included the Service User Engagement Group and Champions Network.

Nexus supports people both caring and using older people's services to have a voice through liaison and through supporting different groups operating within the community such as the Veterans Mental Health Group, Woody's Lodge, art groups and the Forget Me Not Chorus.

Join the Dots links with young people, both with the support of groups who support young people, and young people themselves, linking to places and venues where young people feel most comfortable. All groups and individuals have had to adapt to linking online or in outside spaces; and we have raised funds to support people with lived experience to link online through for example, the purchase of computer tablets.

All - Sefyll, Nexus and Join the Dots, - have come together to develop a new Service User/Carer Stakeholder Group, linking representatives with lived experience, both service users and carers, with planners and providers, at the strategic and operational level, to share experiences and developments during lockdown.

Information

All projects link with people through range of communications methods- newsletter, social media, telephone and now virtually in order to enable people and groups to communicate their experiences and views, develop initiatives together and have a voice. This has been especially important - but more difficult, during covid, leading to new and varied forms of connections but meaning face to face contact has been necessarily curtailed.

Within the Mental Health Forum, targeted information is shared across eight areas of interest within the membership, such as older people, education and training, day/vocational opportunities, and interests such as housing, dual diagnosis, carers, alongside regular e-bulletins and newsletters. Over this period 84 mailings were circulated to voluntary sector members, with 68 additional focused and themed mailings to MHF Interest Groups- including Counselling Services, BAME groups, Carers, Older People, Join the Dots, - a total of 152 mailings. Twitter is a constant and tweets have increased to twice daily, reflecting the changing times and a valuable source of communication.

Sefyll and Nexus have circulated a combined newsletter with a mailing of over 1,000. Join the Dots communicates through e- bulletin news updates, facebook and twitter.

We have maintained the local Cardiff and Vale Mental Health Services Directory and Directions, the handbook for older people with mental health needs, on our website alongside leaflets on different areas of service, such as young people, minority ethnic, counselling services.

This year, because of the swiftly fluctuating nature of services, we have focused our energy on producing a new bi-weekly voluntary/statutory sector Covid Services Summary, bringing together the rapidly changing landscape of local mental health and wellbeing services and activities, and an initially bi-weekly e-bulletin covering the latest news, events, activities, research and training - all available on our website. We also started to produce podcasts, explore alternative online mechanisms to reach people such as the On Line Forum, and started the process of developing a new website with extended capabilities.

Training

This year, we fundraised through the Regional Suicide and Self Harm Board for a programme of 4 suicide and self harm training sessions delivered free to Mental Health Forum members, plus one revised service user led 'Living Well with Mental Ill Health' course, (deferred because of illness). Funding obtained in partnership & co-ordinated by SIS through the Big Lottery Fund enabled an additional set of 3 consecutive Self Harm training sessions for the voluntary sector in partnership with voluntary sector groups across the UK. 39 people attended this training.

Additional training for Mental Health Forum members was provided free by Diverse Cymru, - 'BAME Mental Health Awareness' - and our local cavamh- 'Who Does What Where in Mental Health'- All training was adapted to deliver via zoom. In total 57 people attended 11 courses over the year

Sefyll and Nexus have developed and offered online training to both develop confidence and skills in standing up and speaking out.

Funding and Development Advice

Cavamh has provided support to a number of third sector and service user led groups including around local commissioning, contributions to both wider partnership and small community focused bids and in information about new charitable funds, many new and covid related. This year we have continued to co-ordinate the Dementia Friendly Communities Small Grants Fund on behalf of the Cardiff and Vale Integrated Health and social Care Partnership, co-ordinating the Grants Panel which funded 6 local groups over the year.

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Cardiff and Vale Action for Mental Health

Report of the Trustees for the Year Ended 31 March 2021

Ensuring a Voice in the development and delivery of services

We continue to work in partnership with Cardiff & Vale Mental Health Clinical Board and the local authorities, and to facilitate service user, carer, third sector representation in the planning and delivery of services. We have coordinated the local Mental Health Partnership Board and contributed to 67 local joint planning meetings, 6 national meetings and 19 other local joint working networks. We have liaised in the planning of events with Cardiff Libraries, Vale Safeguarding Partnership and the HEIC/SCW national online event.

Whilst covid has had a big impact on how we connect with others, as well as on everyone's mental health and wellbeing, Sefyll and Nexus have continued in their aim to link with people in places and in ways that are meaningful, through online local 'champions' groups, engagement and online focus groups; through veterans groups, or through creative activities such as music, arts and crafts. A range of meetings, events and training have taken place where covid has allowed... Join the Dots has linked with young people, supporting their involvement in a range of planning groups and activities. As a response to covid, Sefyll has developed a peer 'buddy' group.

Recovery

Cavamh has continued to support the development of the Mental Health Clinical Board's Recovery College as it has rolled out co-produced courses during lockdown. Members have reflected that the support and engagement in involvement activities has given both confidence and supported recovery.

Mental Health Partnership Board - Service User and Carer Led

Despite the interruption of covid, we have in partnership adapted liaison with the Mental Health Clinical Board to debate and take forward the key topics of concern to service users and carers. These, along with feedback on the impact of covid, have formed the topics for discussion and action planning within for example, the Local Mental Health Partnership Board. CAVAMH supports service users, carers and the third sector to lead and plan these debates, sharing issues through creative means. As everywhere, these have moved on line and we have supported people with lived experience both practically and with support to use and access this, obtaining grants to support this purpose. They have covered the impact of covid on mental health in relation to adults, older people and needs in relation to crisis, prevention and the priorities of the together for Mental Health Delivery Plan.

Involvement in Recruitment

Both Sefyll, Nexus and Join the Dots facilitate service user and carer involvement in Health Board recruitment and a large number of people have supported health board recruitment over the year..

Ensuring a voice in the development of policy

We continue to co-ordinate Network responses- third sector, service user and carers to a range of consultations.

Responses in this year focused both on local and national changes, including

o The Money and Pensions Service on Finance and Mental Health and debt consultation

o Cardiff Council Housing/Homelessness review;

o UHB Shaping our future Clinical Services

Information has been shared on numerous other consultations including the Review of the Mental Health Act.

Supporting development - Building collaboration and joint working

We have worked in a number of different areas to improve services and delivery through collaboration with a range of stakeholders. For example, dialogue with Vale of Glamorgan Councillors regarding the impact of Covid 19 restrictions on people with mental health lived experience, third sector responses and new services, and a projection of future needs and external context; liaison with stakeholders to improve dementia delivery; development of the local Recovery College and adult CMHTs and other service transformation, as well as with the Mental Health Partnership Board mentioned above. The opportunities for both informal and strategic networking have led to development of local funded partnerships and supported partnership working.

Promoting third sector services/mental health awareness

We contributed to the planning, co-ordination and delivery of two events: the Central Library Mental Health and Wellbeing Event and the Minority Ethnic Health Fair successfully held online. We also coordinated presentations to local authority staff during Cardiff and Vale Safeguarding Week.

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Cardiff and Vale Action for Mental Health

Report of the Trustees for the Year Ended 31 March 2021

World Mental Health Day

The planned public event for World Mental Health Day with the MHF/service users and carers was in the event cancelled because of the second lockdown. Instead, we promoted the day through our website - with a special front page feature flagging access to wellbeing activity, support and information about accessing services, and a World Mental Health Day interactive social event online, with Sefyll, Nexus and Join the Dots.

We have continued these monthly as cavamh 'Tea and Cake', an important social and wellbeing connection with our members including poetry, music, activities, and with signposting to various community activities or wellbeing opportunities.

Service User and Carer Involvement

Sefyll, - the adult service user involvement service, Nexus, - the involvement service within older people's mental health and Join the Dots, - linking with younger people, are the key services developing and promoting service user and carer involvement and their work has been integrated into the information above. The services continue to include people with mental health lived experience, both service users and carers, in their development and the organisation.

Funding

We are fortunate in that our core funding from Cardiff and Vale University Health Board, and Cardiff and the Vale of Glamorgan Local Authorities has continued over this period, when the Covid 19 pandemic required us all to adapt to home working and adopt different means of communication with our stakeholders and beneficiaries. We were also fortunate at this time to obtain extra funding to help us purchase for example, additional equipment, new online digital communications and to develop a new extended website, which enabled us to continue and extend our work at a time of high and intense need. Much, but not all, of our normal face to face activity inevitably ceased over this period, meaning a number of our planned face to face activities did not take place.

Financial review

Results

The charity reported total income for the year of £237,619 (2020: £190,895). Of this income £122,484 related to restricted activities.

The net surplus for the year was £52,309 (2020: £3,785) which has increased total reserves to £191,908 (2020: £139,599). Of this balance £26,839 relates to funds held in relation to restricted income.

All reserves are related to net current assets.

Investment policy

The trustees invest any surplus monies into a deposit account.

Reserves policy

The reserves policy of cavamh recognises the need to hold reserves to ensure funds are available to promote the benefit of those people experiencing mental health problems should the income levels fall. A minimum level of reserves needs to be retained to ensure the trustees can operate their exit strategy and meet its legal commitments should the Charity be unable to continue due to a lack of a sustainable income stream. The Charity receives Local Authority and Health Board Grants and contract income and other income from trust funds.

The level of available reserves, i.e. the total unrestricted reserves less amounts invested in fixed assets and designated funds amounted to £163,622 (2020: £135,770) . Internal analysis shows that this amount is necessary to enable the organisation to meet its legal requirements, maintain its infrastructure and ensure smooth wind up of services should this prove necessary and expenditure has been committed to this effect. The level of available reserves currently represents 88% of the total expenditure for the last financial year on the assumption that the Charity wanted to maintain all its current level of services. Cavamh intends to spend surplus on activities in the next financial year.

During the year ended 31st March 2021 restricted fund income represented 52% of total income.

Throughout the year developing and improving the service for the benefit of those people experiencing mental health problems in Cardiff and the Vale has to be the overriding aim of the trustees,even more crucial with the outbreak of COVID, in March 2020.

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Cardiff and Vale Action for Mental Health

Report of the Trustees for the Year Ended 31 March 2021

Future plans

Cavamh plans to support both the voice of people with mental health lived experience and the voice and development of third sector groups with an interest in mental health, finding creative solutions and innovative approaches as the nature of the service and the means of communication continue to change, and with the prospect of a potentially challenging economic environment to come, following this initial Covid 19 period.

Structure, governance and management

Governing document

The Charity is governed by its articles and was incorporated on 21st March 2012 when company limited by guarantee and charitable status were obtained.(Charity number 1148312, Company number 8000094).

About the organisation

Cardiff and Vale Action for Mental Health and previously Cardiff and Vale Mental Health Development Project (CVMHDP) has been in existence since 1991, originally funded as one of the several county mental health development services under the first Mental Illness Strategy of 1989.

Initially operating under the auspices of first Intervol and then the Vale Council of Voluntary Services, CVMHDP obtained independent charitable status following a special meeting on June 15th 2000 and an inaugural public meeting on November 18th 1999. The membership approved the change of name to Cardiff and Vale Action for Mental Health, (cavamh), the objects and structure on 13th December 2012 and cavamh became operational with a transfer of undertakings from CVMHDP on 1st April 2013.

The aims of the organisation and its area of benefit are set out in its articles of association. A policy for the election of Directors was adopted by the membership on December 13th 2012.

The Charity moved premises to 84 Glebe St Penarth, Vale of Glamorgan in September 2016 and is moving to 69b Splott Road, Cardiff in October 2021.

Organisational structure

The Charity is controlled by the Board of Directors who are all voluntary members. The day to day administration is delegated to the Director and support staff. The Director reports to the Board of Trustees throughout the year at their regular meetings.

Financial controls

Control over the client affairs is affected by an inspection by both the Board of Directors and the Independent Examiner.

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Cardiff and Vale Action for Mental Health

Report of the Trustees for the Year Ended 31 March 2021

Structure, governance and management

Appointment, induction and training of new Board members

The board of directors (also known as the Executive Committee) of the Charity is made up of the following:

There must be at least four directors at all times and the Co-Opted Directors must not comprise more than one third of the total number of directors.

The Charity desires that the Member Representatives represent as broad a range of the members of the Charity (the " Members ") as possible, to ensure that the full breadth of views are represented at the director level. The Charity has therefore adopted the following process for electing the Member Representatives.

Categories

The following are the nine categories of members (the " Categories " and each a " Category ") that it is believed should be represented at board level:

. a voluntary organisation working in Cardiff and the Vale of Glamorgan and/or working in a wider area

Appointment, induction and training of new Board members

Nominees shall only be invited for a Category where the existing director is retiring by rotation in accordance with the articles of association of the Category.

  1. If the number of Nominees is less than or equal to the number available Categories, then all the Nominees will be proposed as directors of the Charity at the next AGM and the remainder of this process shall be disregarded.

  2. If a Nominee is the only Nominee who represents a Member in a single Category, then that Nominee shall be proposed as a director of the Charity at the next AGM.

  3. If there is more than one Nominee who represents Members in a single Category, then those Nominees shall be submitted for election to the Members prior to the AGM.

  4. The election shall be carried out at least 1 month prior to the Charity's AGM and shall be carried out in such a way that the directors reasonably determine.

  5. The Nominee in each Category who receives the most votes in the Election, shall be proposed as a director of the Charity at the next AGM.

  6. If there is at least one Category with no Nominees, then the Nominees with the most number of votes from other Categories and who have not otherwise qualified to be proposed as directors, will be proposed at the next AGM of the Charity, provided that no more than nine Nominees will be proposed.

The AGM is advertised publicly, via the cavamh membership and to all associated networks.Induction and continued training is provided by cavamh.

Related parties

There are no related party transactions.

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Cardiff and Vale Action for Mental Health

Report of the Trustees for the Year Ended 31 March 2021

Reference and administrative details Registered Company number 08000094 (Not specified/Other)

Registered Charity number 1148312

Registered office

84 Glebe Street Penarth CF64 1EF

Trustees

Mrs S Jones Ms E W Wareham J G Rees D Twigg Ms H Cryer (resigned 20.1.21) Ms S Wills Ms K Natarajan D J Hall K Hyman Trustee (appointed 20.1.21)

Director Linda Newton

Independent Examiner Stephen Lucey ICAEW Haines Watts Wales LLP 7 Neptune Court Vanguard Way Cardiff CF24 5PJ

Bankers

Unity Trust Bank Nine Brindleyplace 4 Oozells Square Birmingham B1 2HB

CCLA Senator House 85 Queen Victoria Street London EC4V 4ET

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 15 December 2021 and signed on its behalf by:

J G Rees - Trustee

Page 8

Independent Examiner's Report to the Trustees of Cardiff and Vale Action for Mental Health

Independent examiner's report to the trustees of Cardiff and Vale Action for Mental Health ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

The impact of uncertainties due to COVID -19 on our independent examination

Uncertainties relating to the effects of COVID -19 are relevant to understanding our independent examination of the financial statements. All independent examinations assess and challenge the reasonableness of estimates made by the trustees, such as valuation of assets, appropriateness of the going concern basis of preparation of the financial statements and associated disclosures. All of these depend on assessments of the future economic environment and the charity's future prospects and performance.

The COVID -19 viral pandemic is one of the most significant economic events for the UK, and at the date of this report its effects are subject to unprecedented levels of uncertainty of outcomes, with the full range of possible effects unknown. We have applied a standardised approach in response to that uncertainty when assessing the company's future prospects and performance. However, no independent examinations should be expected to predict the unknowable factors or all possible future implications for a charity and this is particularly the case in relation to the COVID -19 pandemic.

Stephen Lucey ICAEW

Haines Watts Wales LLP 7 Neptune Court Vanguard Way Cardiff CF24 5PJ

Date: 16 December 2021

Page 9

Cardiff and Vale Action for Mental Health

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2021

Unrestricted
funds
Notes
£
Income and endowments from
Donations and legacies
948
Charitable activities
3
Core activities
99,810
Investment income
2
77
Total
100,835
Expenditure on
Charitable activities
Core activities
67,023
NET INCOME
33,812
Transfers between funds
11
(18,664)
Net movement in funds
15,145
Reconciliation of funds
Total funds brought forward
136,197
Total funds carried forward
151,345
Restricted
funds
£
-
122,479
-
122,479
118,287
4,192
18,664
22,856
3,402
26,258
2021
Total
funds
£
948
222,289
77
223,314
185,310
38,004
-
38,004
139,599
177,603
2020
Total
funds
£
-
190,505
390
190,895
187,110
3,785
-
3,785
135,814
139,599

The notes form part of these financial statements

Page 10

Cardiff and Vale Action for Mental Health

Balance Sheet 31 March 2021

Unrestricted
funds
Notes
£
Fixed assets
Tangible assets
8
1,447
Current assets
Debtors
9
9,935
Cash at bank
145,707
155,642
Creditors
Amounts falling due within one year
10
(5,744)
Net current assets
149,898
Total assets less current liabilities
151,345
NET ASSETS
151,345
Funds
11
Unrestricted funds
Restricted funds
Total funds
Restricted
funds
£
2,369
-
23,889
23,889
-
23,889
26,258
26,258
2021
Total
funds
£
3,816
9,935
169,596
179,531
(5,744)
173,787
177,603
177,603
151,345
26,258
177,603
2020
Total
funds
£
427
16,806
133,239
150,045
(10,873)
139,172
139,599
139,599
136,197
3,402
139,599

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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

The financial statements were approved by the Board of Trustees and authorised for issue on 15 December 2021 and were signed on its behalf by:

J G Rees - Trustee

The notes form part of these financial statements

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Cardiff and Vale Action for Mental Health

Notes to the Financial Statements for the Year Ended 31 March 2021

1. Accounting policies

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis. The Trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. In particular, in response to the COVID-19 pandemic, the Trustees have tested their cash flow analysis to take into account the impact on the charity of possible scenarios brought on by the impact of COVID-19, alongside the measures that they can take to mitigate the impact. Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the Trustees have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to specific performance conditions.

Investment income is recognised on a receivable basis.

Expenditure

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Liabilities are recognised as soon as 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 headings that aggregate all costs related to the category.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment - 25% on reducing balance Fixtures and fittings - 25% on reducing balance Computer equipment - 25% on reducing balance

Individual fixed assets costing £200 or more are initially recorded at cost.

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continued...

Cardiff and Vale Action for Mental Health

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

1. Accounting policies - continued

Taxation

All of the charity's income is primary purpose it is therefore exempt from corporation tax.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity makes contributions into the private pension schemes of its employees. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of each scheme. Any apportionment of pensions between activities and funds is based on the terms of allowed expenditure for each project and then on the split of associated wages costs.

Operating leases

Rentals payable under operating leases are charged in the statement of financial activities on a straight line basis over the lease term.

Transfer from un-incorporated entity

The trustees valued the transfer from the unincorporated entity at cost, except for fixed assets which were transferred at net book value.

Debtors

Debtors are stated at their transaction price less any provision for non recoverable amounts.

Cash

Cash balances are stated at their year end reconciled amounts which take account of year end transactions that will clear the bank post year end.

Creditors

Creditors are stated at their transaction price.

2. Investment income

Investment income
2021 2020
£ £
Deposit account interest 77 390

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continued...

Cardiff and Vale Action for Mental Health

Notes to the Financial Statements - continued

for the Year Ended 31 March 2021

3. Income from charitable activities

Income from charitable activities
Activity
Sefyll
Core activities
Nexus
Core activities
CAVAMH Project
Core activities
DFC Small Grants Fund
Core activities
Service user remuneration
Core activities
Zurich (Join the Dots)
Core activities
My Say
Core activities
Moondance
Core activities
Papyrus
Core activities
ICF Small Grants Capital Fund Core activities
VOG COVID grant
Core activities
2021
£
32,299
32,299
86,500
25,429
3,310
11,642
14,300
1,948
3,304
1,258
10,000
222,289
2020
£
31,856
31,856
86,500
25,429
559
-
14,305
-
-
-
-
190,505

4. Net income/(expenditure)

Net income/(expenditure) is stated after charging/(crediting):

2021 2020
£ £
Depreciation - owned assets 575 50
Independent Examiners fee 2,310 2,232
Operating leases 9,250 9,000

5. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

Trustees' received reimbursed expenses totalling £Nil for the year (2020: £Nil).

6. Staff costs

Staff costs
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Charitable activities
Administration
2021
£
115,073
7,057
5,439
127,569
2021
6
2
8
2020
£
112,905
7,695
6,099
126,699
2020
6
2
8

No employees received emoluments in excess of £60,000.

Page 14

continued...

Cardiff and Vale Action for Mental Health

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

7. Comparatives for the statement of financial activities

Unrestricted
Restricted
funds
funds
£
£
Income and endowments from
Charitable activities
Core activities
87,059
103,446
Investment income
389
1
Total
87,448
103,447
Expenditure on
Charitable activities
Core activities
57,430
129,680
NET INCOME/(EXPENDITURE)
30,018
(26,233)
Transfers between funds
(7,983)
7,983
Net movement in funds
22,035
(18,250)
Reconciliation of funds
Total funds brought forward
114,161
21,653
Total funds carried forward
136,196
3,403
8.
Tangible fixed assets
Fixtures
Office
and
Computer
equipment
fittings
equipment
£
£
£
Cost
At 1 April 2020
77
145
1,017
Additions
-
-
3,964
At 31 March 2021
77
145
4,981
Depreciation
At 1 April 2020
77
145
590
Charge for year
-
-
575
At 31 March 2021
77
145
1,165
Net book value
At 31 March 2021
-
-
3,816
At 31 March 2020
-
-
427
Total
funds
£
190,505
390
190,895
187,110
3,785
-
3,785
135,814
139,599
Totals
£
1,239
3,964
5,203
812
575
1,387
3,816
427

Page 15

continued...

Cardiff and Vale Action for Mental Health

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

9. Debtors: amounts falling due within one year

Grant debtors
Prepayments and accrued income
2021
£
7,254
2,681
9,935
2020
£
-
16,806
16,806

10. Creditors: amounts falling due within one year

Trade creditors
Social security and other taxes
Accruals and deferred income
Deferred income brought forward
Amounts released to incoming resources
Amounts deferred in the year
Deferred income carried forward
2021
£
515
1,665
3,564
5,744
5,000
(5,000)
0
0
2020
£
585
2,013
8,275
10,873
25,429
(25,429)
5,000
5,000

Income received during the financial year that is applicable to periods post year end and have been deferred in line with the funding terms.

11. Movement in funds

Unrestricted funds
General fund
Restricted funds
Recovery Implementation Plan
Sefyll
Nexus
Zurich (Join the Dots)
Dementia Friendly Communities small funds
grant
My Say
Moondance
Papyrus
ICF Small Grants Capital Fund
TOTAL FUNDS
At 1.4.20
£
136,197
575
-
-
-
-
2,827
-
-
-
3,402
139,599
Net
movement
in funds
£
33,812
-
(8,453)
(10,446)
3,761
2,929
12,736
1,599
974
1,092
4,192
38,004
Transfers
between
funds
£
(18,664)
(575)
8,453
10,446
-
-
-
-
-
340
18,664
-
At
31.3.21
£
151,345
-
-
-
3,761
2,929
15,563
1,599
974
1,432
26,258
177,603

Page 16

continued...

Cardiff and Vale Action for Mental Health

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

11. Movement in funds - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Sefyll
Nexus
Zurich (Join the Dots)
Dementia Friendly Communities small funds
grant
My Say
Moondance
Papyrus
ICF Small Grants Capital Fund
TOTAL FUNDS
Incoming
resources
£
100,835
32,299
32,299
11,642
25,429
14,300
1,948
3,304
1,258
122,479
223,314
Resources
Movement
expended
in funds
£
£
(67,023)
33,812
(40,752)
(8,453)
(42,745)
(10,446)
(7,881)
3,761
(22,500)
2,929
(1,564)
12,736
(349)
1,599
(2,330)
974
(166)
1,092
(118,287)
4,192
(185,310)
38,004

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Recovery Implementation Plan
Sefyll
Nexus
Directions
VOG Creating Havoc
HAU
Zurich (Join the Dots)
Dementia Friendly Communities small funds
grant
My Say
TOTAL FUNDS
At 1.4.19
£
114,161
575
-
-
1,128
4,673
782
8,234
6,261
-
21,653
135,814
Net
movement
in funds
£
30,019
-
(7,377)
(10,054)
(1,160)
(1,825)
-
(8,269)
(376)
2,827
(26,234)
3,785
Transfers
between
funds
£
(7,983)
-
7,377
10,054
32
(2,848)
(782)
35
(5,885)
-
7,983
-
At
31.3.20
£
136,197
575
-
-
-
-
-
-
-
2,827
3,402
139,599

Page 17

continued...

Cardiff and Vale Action for Mental Health

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

11. Movement in funds - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Sefyll
Nexus
Directions
VOG Creating Havoc
Zurich (Join the Dots)
Dementia Friendly Communities small funds
grant
My Say
TOTAL FUNDS
Incoming
resources
£
87,448
31,856
31,857
-
-
-
25,429
14,305
103,447
190,895
Resources
Movement
expended
in funds
£
£
(57,429)
30,019
(39,233)
(7,377)
(41,911)
(10,054)
(1,160)
(1,160)
(1,825)
(1,825)
(8,269)
(8,269)
(25,805)
(376)
(11,478)
2,827
(129,681)
(26,234)
(187,110)
3,785

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Recovery Implementation Plan - funds towards the development of work relating to Recovery Implementation Plan and Mental Health Charter.

Sefyll - the adult service user involvement development project- The purpose of the project is to work with people who use mental health services and mental health service providers to ensure that service user views influence the development and delivery of services. The Project is funded by Vale of Glamorgan Council and Cardiff Council and Vale UHB.

Nexus - the Older People’s Carer and Service User Involvement Development Project. The purpose of the Project is to work with carers and people using services, planners and providers, to ensure that carer and service user views influence the development and delivery of services. The Project is funded by Vale of Glamorgan Council and Cardiff Council and Vale UHB.

Join the Dots - supporting young people to have a voice in mental health services, funded by Zurich Community Trust.

Pave the way - a project funded by the Big Lottery to support people into volunteering to achieve wellbeing.

Directions supporting a directory and handbook funded by ICF, Cardiff and Vale Councils, Cardiff and Vale UHB.

VOG Creating Havoc - providing creative sessions to adults and older people, carers and service users, who have experience of mental health services in the rural Vale of Glamorgan. This project is funded by the Rural Communities Fund, Vale of Glamorgan Council.

HAU - Small project funding, to help deliver solutions especially around prevention and early intervention across Cardiff and the Vale of Glamorgan through training and education.

Dementia Friendly Communities Small Grants Fund (DFC) - A Small Grants Fund for voluntary sector groups operating dementia friendly community initiatives in Cardiff and the Vale of Glamorgan, managed by cavamh on behalf of Cardiff and Vale Integrated Health and Social Care Partnership, with funding from the Welsh Government Integrated Care Fund.

My Say/Activities - funding Sefyll and Nexus to work with people using mental health services and carers, to gather feedback on inpatient activities and community mental health team services.

Page 18

continued...

Cardiff and Vale Action for Mental Health

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

11. Movement in funds - continued

ICF Small Grants Capital Fund - funding provided for the purpose of acquiring computer equipment for charity use.During the year the fund was fully expensed, the closing fund value as at 31 March 2021 equates to the capital purchases recognised within fixed assets

Papyrus - Funding for training in suicide/self harm prevention.

Moondance - Funding to assist with adaptations to the working environment following the COVID pandemic. During the year the fund was fully expensed, the closing fund value as at 31 March 2021 equates to the capital purchases recognised within fixed assets

Transfers between funds

A net transfer of £18,664 has been made from unrestricted funds to clear overdrawn restricted funds, where there is no reasonable expectation that this would be sufficiently covered by future restricted funding.

12. Employee benefit obligations

The charity pays 8% (6% employer, 2% employee contribution) of salaries to employee's pension of their choice if the member of staff has been required to join the charities pension scheme Contributions paid this financial year by the charity amounted to £5,439 (2020: £6,099).

13. Related party disclosures

There were no related party transactions for the year ended 31 March 2021.

14. Member's liability

The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The Charity is a company registered in England & Wales with it's registered office as disclosed in the Trustee's report.

Page 19

Cardiff and Vale Action for Mental Health

Detailed Statement of Financial Activities for the Year Ended 31 March 2021

Income and endowments
Donations and legacies
Donations
Investment income
Deposit account interest
Charitable activities
Sefyll
Nexus
CAVAMH Project
DFC Small Grants Fund
Service user remuneration
Zurich (Join the Dots)
My Say
Moondance
Papyrus
ICF Small Grants Capital Fund
VOG COVID grant
Total incoming resources
Expenditure
Charitable activities
Wages
Social security
Pensions
Rent and rates
Insurance
Light and heat
Telephone and broadband
Printing, postage, stationery and publicity
Repairs and renewals
Travel and subsistence
Training
AGM and meetings costs
Legal, professional and health & safety
Sundry expenditure
Publications and subscriptions
Activities
Directons expenditure
DFC expenditure
Moondance expenditure
Papyrus expenditure
2021
£
948
77
32,299
32,299
86,500
25,429
3,310
11,642
14,300
1,948
3,304
1,258
10,000
222,289
223,314
94,720
5,504
5,439
9,250
2,093
592
4,143
2,383
594
53
683
-
1,804
199
37
9,781
-
22,500
281
320
160,376
2020
£
-
390
31,856
31,856
86,500
25,429
559
-
14,305
-
-
-
-
190,505
190,895
92,864
6,120
6,099
9,000
1,983
1,679
2,701
3,288
1,503
2,267
227
456
1,436
432
180
8,500
1,159
23,305
-
-
163,199

Support costs

This page does not form part of the statutory financial statements

Page 20

Cardiff and Vale Action for Mental Health

Detailed Statement of Financial Activities for the Year Ended 31 March 2021

Detailed Statement of Financial Activities
for the Year Ended 31 March 2021
Support costs
Finance
Wages
Social security
Computer equipment
Governance costs
Accountancy and legal fees
Total resources expended
Net income
2021
£
20,353
1,553
575
22,481
2,453
185,310
38,004
2020
£
20,041
1,575
50
21,666
2,245
187,110
3,785

This page does not form part of the statutory financial statements

Page 21