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2022-03-31-accounts

REGISTERED COMPANY NUMBER: 08000094 REGISTERED CHARITY NUMBER: 1148312

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31st March 2022

for

Cardiff and Vale Action for Mental Health

Cardiff and Vale Action for Mental Health

Contents of the Financial Statements for the Year Ended 31st March 2022

Page
Report of the Trustees 1 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 18
Detailed Statement of Financial Activities 19 to 20

Cardiff and Vale Action for Mental

Health

Report of the Trustees for the Year Ended 31st March 2022

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 31st March 2022. 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

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 2022. 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).

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.

Our values stress the importance of working together collaboratively with peers and partners to achieve shared collectively owned outcomes, with the aim that services are recovery focused, collaboratively designed and delivered, responsive, evaluated, and inclusive of the people who need the support.

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 31st March 2022

Achievement and performance Charitable activities Services

The organisation operates in three interlinked areas: -

We decide our priorities and annual workplans through annual review & evaluation, via Cardiff and Vale Mental Health Forum or the advisory planning group of Sefyll and Nexus, - open to all stakeholders. We also manage other projects in line with our articles.

A summary of the work of cavamh is outlined below.

Services delivered during the Covid 19 pandemic.

This year we again continued to deliver our service in the context of a continuing changing environment, as the Covid 19 pandemic progressed and periods of lockdown continued, working together with our stakeholders both online and face to face over the course of the year.

This year we have also moved our offices, in order to fine-tune our service in the light of changing patterns of service to best meet needs.

Supporting development and building an effective voice through networking

We have provided services to over 400 members and 100 third sector groups with an interest in mental health, through networks and online events, information, and training, facilitating joint working and stakeholder voices in policy development, and liaising with a number of statutory sector organisations.

Networking forms a key element for engagement, through the Mental Health Forum (MHF), and interest groups, covering for example, BAME communities, young people, and areas of work such as counselling services. Meetings and workshops have enabled members to share information and good practice, debate and collate the voice of the sector and develop shared action, particularly in the light of covid needs both online and face to face.

We have coordinated over 40 Mental Health Forum & interest Group meetings over the year, attracting new members, creating a focal point for information exchange and the development of productive partnerships. Attendance at online events and Forum meetings remains popular, as groups and staff need to connect, share, adapt and develop services in the light of the continuing covid fluctuations. Some meetings continue to be themed to bring together experiences and learning, to enable a shared basis for new practice and partnership development, whether operational or strategic.

We have continued to co-facilitate 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 and have actively contributed to other networks such as the Minority Ethnic Communities Health Fair Planning and the Advocacy Services Forum.

Sefyll and Nexus have liaised with over 230 service users and carers, whilst Join the Dots has continued to liaise with and gather and enable the voices of young people, 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 impact of covid at this time.

Sefyll links with people using services through groups, networks, and inclusive events and activities. These have included the 10 meetings of the Service User Engagement Group, 13 information meetings and 5 meetings of the Champions Network. A review over the year, led to the appointment of a Diversity Involvement worker (working with Sefyll and Nexus), to liaise with people from diverse communities to explore ways to improve engagement in ways that suit them.

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 continued to adapt to linking online or in outside spaces; and we have continued to use our funds to support people with lived experience to link online through for example, the purchase of computer tablets.

Page 2

Cardiff and Vale Action for Mental Health

Report of the Trustees for the Year Ended 31st March 2022

All - Sefyll, Nexus and Join the Dots, - have continued to come together through the online Stakeholder Group, linking people with lived experience, both service users and carers, with planners and providers, to ensure that reps and people with lived experience are able to participate in the planning and delivery of services, - and to ensure a lived experience voice, as joint planning groups move online.

Information

All projects link with people through a range of communications methods - newsletter, e-bulletin, social media, telephone and also virtually in order to enable people and groups to communicate their experiences and views, develop initiatives together and have a voice. This continues to be especially important during covid, leading to new and varied forms of connections but meaning face to face contact has still 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, and interests such as housing, dual diagnosis, carers, alongside regular e-bulletins and newsletters. Over this period, we have shared for example, 108 Forum and interest group info bulletins, 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.

This year we have launched a new quarterly newsletter - 'Involvement Matters', for the whole of the cavamh membership- the Mental Health Forum, Sefyll, Nexus and Join the Dots. This replaced the Sefyll and Nexus newsletter and adds to the e-bulletin news updates, facebook and twitter posts of all projects.

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

This year, we have continued the now monthly Covid Services summary update, as services still continue to fluctuate, bringing together the changing landscape of local mental health and wellbeing services and activities, and a fortnightly e-bulletin covering the latest news, events, activities, research and training - all available on our website. We have also continued to explore podcasts and alternative online mechanisms to reach people, such as the Online Forum.

Finally, we launched our new website - with new sections, activities and extended capabilities reaching nearly 30,500 new users as the new website links have gradually rebuilt.

Training

We have co-ordinated a programme of 14 courses, attended by 75 members of the Mental Health Forum over the year on themes requested by members - such as suicide and self harm and BAME awareness. Sefyll and Nexus have developed and offered online training to both develop confidence and skills in standing up and speaking out, particularly in the new world of online meetings.

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 covid and promoted the recovery ethos amongst our members. Members have reflected that the support and engagement in involvement activities has given both confidence and supported recovery.

Facilitating Voices in the Planning and Delivery of Services

We have continued 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 44 local joint planning group meetings and contributed to 92 others over the year.

Whilst covid has had a big impact on how we connect with others, as well as on everyone's mental health and wellbeing, Sefyll, Nexus and Join the Dots, 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 continued the peer 'buddy' group.

Unmet Needs -Within the Mental Health Forum we are continuing to collate and develop our responses about unmet needs in order to influence the development and delivery of services, feeding into the national analysis of needs via Mental Health Action Wales.

Involvement in Recruitment

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

Page 3

Cardiff and Vale Action for Mental

Health

Report of the Trustees for the Year Ended 31st March 2022

Policy Development

We continue to co-ordinate Network responses - third sector, service user and carer - to a range of consultations. In this year we have supported people with lived experience to have a voice in the local health population needs assessment review, through for example, co-ordination of focus groups in liaison with C3SC, GVS and the Regional Partnership Board, and through focus groups and responses to the Suicide and Self Harm Local Strategy. Information has been shared on numerous other consultations and surveys and in relation to new planning developments such as those around Crisis Care.

Mental Health Awareness

We contributed to the ongoing planning of the Minority Ethnic Health Fair, supporting in terms of mental health topics, links, presentations and partnerships; we have continued to build awareness through regular activities such as our online 'Tea and Cake', 'Squash in the Park' and through tweets and info online.

Supporting development - Building collaboration

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 10 local groups over the year and supporting their development. Sefyll and Nexus continued to work together on projects with the local Health Board, for example in relation to projects relating to peer research.

Building Co-production - 'We can do it together' Event

To end this year, - and working over the full course of the year, - all projects within cavamh brought together a wide range of stakeholders, to plan an open access online 3 - day event, celebrating and promoting co-production and methods to achieve co-production - with speakers and workshops both local, national, and international. Attracting 100 participants, it helped to celebrate and share positive and productive ways to work together.

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 has still required us all to adapt to occasional home working and adopt different means of communication with our stakeholders and beneficiaries. We were also fortunate to receive continued funding from the Zurich Trust to fund Join the Dots, the Young People's Project. We have also been able to use our funds to develop our new extended website, aiming to provide a platform for members and a resource for stakeholders and the public at a time of intense need.

Financial review

Results

The charity reported total income for the year of £234,989 (2021: £223,314). Of this income £137,583 related to restricted activities.

The net surplus for the year was £13,333 (2021: £38,004) which has increased total reserves to £190,936 (2021: £177,603). Of this balance £15,261 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.

Page 4

Cardiff and Vale Action for Mental

Health

Report of the Trustees for the Year Ended 31st March 2022

Financial review

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 £164,363 (2021: £147,529) . 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 73% 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 2022 restricted fund income represented 59% 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 continued to be the overriding aim of the trustees, even more crucial as covid and its impact on mental health and wellbeing have continued.

Future plans

Over the last 6 year CAVAMH's work has focused on the re-tendering processes for our work with voluntary sector development and lived experience involvement, as well as exploring and implementing other charitable funding opportunities. CAVAMH plans to continue to support voluntary sector groups, including people with lived experience with an interest in mental health, in finding creative solutions and co-productive and innovative approaches to service development in partnership with the people who use them, and to seek other funding pots and opportunities.

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 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.

Page 5

Cardiff and Vale Action for Mental

Health

Report of the Trustees for the Year Ended 31st March 2022

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:

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.

Risk management

CAVAMH reviews risks on a regular basis. Trustees recognise that the principal risk for the Charity is loss of funding. To mitigate this the trustees have developed a risk assessment/management process which makes the best use of available assets, including people, and have a reserves policy to build up the available reserves to a level which would enable the primary objectives to carry on whilst alternative sources of funding are found. The Charity has an exit strategy and a POVAC policy and regularly reviews procedures.

Page 6

Cardiff and Vale Action for Mental Health

Report of the Trustees for the Year Ended 31st March 2022

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 (resigned 15.12.2021) Mr J G Rees Ms D Twigg (resigned 15.12.2021) Ms S Wills Ms K Natarajan Mr D J Hall (resigned 10.8.2022) Ms K Hyman Mr K Barker (appointed 15.12.2021)

Director

Linda Newton

Independent Examiner

Victoria Carter 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 ............................................. and signed on its behalf by: 22nd December 2022

........................................................................ Mr J G Rees - Trustee

Page 7

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 31st March 2022.

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.

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

22nd December 2022 Date: .............................................

Page 8

Cardiff and Vale Action for Mental Health

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31st March 2022

Unrestricted
funds
Notes
£
Income and endowments from
Donations and legacies
-
Charitable activities
Core activities
97,109
Investment income
2
27
Total
97,136
Expenditure on
Charitable activities
Core activities
75,006
NET INCOME/(EXPENDITURE)
22,130
Transfers between funds
12
2,200
Net movement in funds
24,330
Reconciliation of funds
Total funds brought forward
151,345
Total funds carried forward
175,675		 Restricted
funds
£
-
137,853
-
137,853
146,650
(8,797)
(2,200)
(10,997)
26,258
15,261		 2022
Total
funds
£
-
234,962
27
234,989
221,656
13,333
-
13,333
177,603
190,936		 2021
Total
funds
£
948
222,289
77
223,314
185,310
38,004
-
38,004
139,599
177,603

The notes form part of these financial statements

Page 9

Cardiff and Vale Action for Mental Health

Balance Sheet 31st March 2022

Unrestricted
funds
Notes
£
Fixed assets
Intangible assets
8
7,236
Tangible assets
9
2,299
9,535
Current assets
Debtors
10
10,645
Cash at bank
160,369
171,014
Creditors
Amounts falling due within one year
11
(4,874)
Net current assets
166,140
Total assets less current liabilities
175,675
NET ASSETS
175,675
Funds
12
Unrestricted funds
Restricted funds
Total funds		 Restricted
funds
£
-
1,777
1,777
7,869
8,115
15,984
(2,500)
13,484
15,261
15,261		 2022
Total
funds
£
7,236
4,076
11,312
18,514
168,484
186,998
(7,374)
179,624
190,936
190,936
175,675
15,261
190,936		 2021
Total
funds
£
-
3,816
3,816
9,935
169,596
179,531
(5,744)
173,787
177,603
177,603
151,345
26,258
177,603

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2022 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 ............................................. and were signed on its behalf by: 22nd December 2022

............................................. Mr J G Rees - Trustee

The notes form part of these financial statements

Page 10

Cardiff and Vale Action for Mental Health

Notes to the Financial Statements for the Year Ended 31st March 2022

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.

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.

Intangible assets

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

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.

Taxation

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

Page 11

continued...

Cardiff and Vale Action for Mental

Health

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

1. Accounting policies - continued

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

Deposit account interest
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
Peer Research - Outpatients
& Park Lodge
Core activities
C3SC
Core activities
Outpatients Review Peer
Resear
Core activities		 2022
£
27
2022
£
32,706
32,706
88,114
37,429
8,995
13,000
14,305
-
-
-
-
2,620
1,325
3,762
234,962		 2021
£
77
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

3. Income from charitable activities

Page 12

continued...

Cardiff and Vale Action for Mental

Health

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

4. Net income/(expenditure)

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

2022 2021
£ £
Depreciation - owned assets 1,064 575
Computer software amortisation 804 -
Independent Examiners fee 2,508 2,310
Operating leases 7,049 9,250

5. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31st March 2022 nor for the year ended 31st March 2021.

Trustees' expenses

Trustees' received reimbursed expenses totalling £Nil for the year (2021: £Nil).

6. Staff costs

Wages and salaries
Social security costs
Other pension costs		 2022
£
123,210
7,652
4,848
135,710		 2021
£
115,073
7,057
5,439
127,569

The average monthly number of employees during the year was as follows:

7.

Charitable activities
Administration
No employees received emoluments in excess of £60,000.
Comparatives for the statement of financial activities
Unrestricted
funds
£
Income and endowments from
Donations and legacies
948
Charitable activities
Core activities
99,810
Investment income
77
Total
100,835
Expenditure on
Charitable activities
Core activities
67,024
NET INCOME
33,811
Transfers between funds
(18,664)
Net movement in funds
15,147		 2022
6
2
8
Restricted
funds
£
-
122,479
-
122,479
118,286
4,193
18,664
22,857		 2021
6
2
8
Total
funds
£
948
222,289
77
223,314
185,310
38,004
-
38,004

Page 13

continued...

Cardiff and Vale Action for Mental

Health

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

7. Comparatives for the statement of financial activities - continued

Unrestricted
funds
£
Reconciliation of funds
Total funds brought forward
136,197
Total funds carried forward
151,344
8.
Intangible fixed assets
Cost
Additions
Amortisation
Charge for year
Net book value
At 31st March 2022
At 31st March 2021		 Restricted
Total
funds
funds
£
£
3,402
139,599
26,259
177,603
Computer
software
£
8,040
804
7,236
-

9. Tangible fixed assets

Fixtures
Office
and
Computer
equipment
fittings
equipment
£
£
£
Cost
At 1st April 2021
77
145
4,981
Additions
-
-
1,324
At 31st March 2022
77
145
6,305
Depreciation
At 1st April 2021
77
145
1,165
Charge for year
-
-
1,064
At 31st March 2022
77
145
2,229
Net book value
At 31st March 2022
-
-
4,076
At 31st March 2021
-
-
3,816
10.
Debtors: amounts falling due within one year
2022
£
Grant debtors
9,926
Prepayments and accrued income
8,588
18,514		 Totals
£
5,203
1,324
6,527
1,387
1,064
2,451
4,076
3,816
2021
£
7,254
2,681
9,935

Page 14

continued...

Cardiff and Vale Action for Mental

Health

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

11. Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Trade creditors
Social security and other taxes
Accruals and deferred income		 2022
£
419
1,782
5,173
7,374		 2021
£
515
1,665
3,564
5,744
Deferred income brought forward
Amounts released to incoming resources
Amounts deferred in the year
Deferred income carried forward		 0
0
2,500
2,500		 5,000
(5,000)
0
0

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

12. Movement in funds

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
CS3C
Park Lodge Peer Research
Outpatients Review Peer Research
TOTAL FUNDS		 Net
movement
At 1.4.21
in funds
£
£
151,345
22,130
-
(10,249)
-
(13,052)
3,761
5,563
2,929
3,630
15,563
6,346
1,599
(752)
974
-
1,432
(358)
-
842
-
(49)
-
(718)
26,258
(8,797)
177,603
13,333		 Transfers
between
funds
£
2,200
10,249
13,052
-
(2,543)
(21,909)
-
(974)
-
(842)
49
718
(2,200)
-		 At
31.3.22
£
175,675
-
-
9,324
4,016
-
847
-
1,074
-
-
-
15,261
190,936

Page 15

continued...

Cardiff and Vale Action for Mental

Health

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

12. 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
ICF Small Grants Capital Fund
CS3C
Park Lodge Peer Research
Outpatients Review Peer Research
TOTAL FUNDS
Comparatives for 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		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
97,136
(75,006)
22,130
32,706
(42,955)
(10,249)
32,706
(45,758)
(13,052)
13,000
(7,437)
5,563
37,429
(33,799)
3,630
14,305
(7,959)
6,346
-
(752)
(752)
-
(358)
(358)
1,325
(483)
842
2,620
(2,669)
(49)
3,762
(4,480)
(718)
137,853
(146,650)
(8,797)
234,989
(221,656)
13,333
Net
Transfers
movement
between
At
At 1.4.20
in funds
funds
31.3.21
£
£
£
£
136,197
33,812
(18,664)
151,345
575
-
(575)
-
-
(8,453)
8,453
-
-
(10,446)
10,446
-
-
3,761
-
3,761
-
2,929
-
2,929
2,827
12,736
-
15,563
-
1,599
-
1,599
-
974
-
974
-
1,092
340
1,432
3,402
4,192
18,664
26,258
139,599
38,004
-
177,603

Page 16

continued...

Cardiff and Vale Action for Mental

Health

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

12. Movement in funds - continued

Comparative 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
Movement
resources
expended
in funds
£
£
£
100,835
(67,023)
33,812
32,299
(40,752)
(8,453)
32,299
(42,745)
(10,446)
11,642
(7,881)
3,761
25,429
(22,500)
2,929
14,300
(1,564)
12,736
1,948
(349)
1,599
3,304
(2,330)
974
1,258
(166)
1,092
122,479
(118,287)
4,192
223,314
(185,310)
38,004

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

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.

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

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 - 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.

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

C3SC - Funding to support people with lived experience to have a voice in the local health population needs assessment review, through co-ordination of focus groups.

Page 17

continued...

Cardiff and Vale Action for Mental

Health

Notes to the Financial Statements - continued for the Year Ended 31st March 2022

12. Movement in funds - continued

Outpatients Review Peer Research and Park Lodge Peer Research - Funding provided to complete peer research on both outpatients and at Park Lodge.

Transfers between funds

Sefyll and Nexus projects have now ended, therefore any overdrawn restricted funds at the year-end (£10,249 and £13,052) have been agreed to be transferred to general unrestricted to account for the overhead charge on the projects.

There has also been a transfers of £21,909 - MySay, £974 - Papyrus and £842 - CS3C, from restricted to unrestricted funds to account for the administrative costs allocated for these funds.

Overspends on Park Lodge Peer Research of £49 and Outpatients Review Peer Research £718, were topped up using CAVAMH's general unrestricted reserves.

13. 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 £4,848 (2021: £5,439).

14. Related party disclosures

There were no related party transactions for the year ended 31st March 2022.

15. 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 18

Cardiff and Vale Action for Mental Health

Detailed Statement of Financial Activities for the Year Ended 31st March 2022

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
Peer Research - Outpatients & Park Lodge
C3SC
Outpatients Review Peer Resear
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
Website development
Activities
Directons expenditure
DFC expenditure
Moondance expenditure
Papyrus expenditure
VOG Covid expenditure
C3SC expenditure		 2022
£
-
27
32,706
32,706
88,114
37,429
8,995
13,000
14,305
-
-
-
-
2,620
1,325
3,762
234,962
234,989
100,948
5,843
4,848
7,049
3,153
149
4,802
1,683
3,946
502
930
224
770
952
1,058
741
19,709
347
33,799
752
-
81
611
192,897		 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

This page does not form part of the statutory financial statements

Page 19

Cardiff and Vale Action for Mental

Health

Detailed Statement of Financial Activities for the Year Ended 31st March 2022

Support costs
Finance
Wages
Social security
Computer software
Computer equipment
Governance costs
Accountancy and legal fees
Total resources expended
Net income		 2022
£
22,262
1,809
804
1,064
25,939
2,820
221,656
13,333		 2021
£
20,353
1,553
-
575
22,481
2,453
185,310
38,004

This page does not form part of the statutory financial statements

Page 20