Next Steps Mental Health Resource Centre NEXT STEPS MENTAL HEALTH RESOURCE CENTRE REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 COMPANY REGISTRATION NUMBER 07570609 IEn8land & Wales) CHARITY R£GISTRATION NUMBER 1149932 (England & Wales) CHARTERED CERTIFIED ACCOUNTANTS CHAMPLEYS MEWS MARKET PLACE PICKERING YOI8 7AE
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE COMPANY INFORMATION AS AT 31ST MARCH 2024 Trustees Alan Evans Alistair Duncan David Marston David Brewster David Evans Dinah Keal John Mackenzie Joseph Wade Linda Parker Secretary Leisa Burniston Independent Examiner Michael Richmond FCCA Champleys Chartered Certified Accountants Champleys Mews Market Place Pickering Y018 7AE Bankers CAF Bank Ltd 25, Kings Hill Avenlte West Malling Kent ME19 4JQ Barclay5 Bank PLC 23, Yorkersgate Malton Y017 7AE Registered office and Principal Operating Address 7, Church Street Norton Malton Y0179HP
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE REPORT OF THE TRUSTEES, FOR THE YEAR ENDED 31ST MARCH 2024 The Board ofTrustees present the report and accounts for the Company for the year ended 31st March 2024. which also comprises the Director's Report as required by the Cornpanies Act 2006. The Charity Name. Registration and Area of Operation Next Steps was set up in 2001 to help local people with mental health problems. The Charity is managed by mental health professional Leisa Burniston, who has over 22 years experience in mental health and social care settings. The legal name of the Charity is Next Steps Mental Health Resource Centre. The Charity 15 registered in England & Wales with the Charity Commi55ion in England & Wales {CCEWI with charity number 1149932. Legal Structure of the Charity The governing document of the Charity is the Memorandum and Articles of Association establishing the Company under company legislation dated 18th March 2011. The Company is Limited by Guarantee. By operation of law, all trustees and directors have responsibilities under both company Icompanies Act 20061 and charity legislation. All the trustees are also directors of the Company. Trustees The following persons Served as Trustees during the year ended 315t March 2024: Name office Dates Appointed/Resigned Alan Evans Alistair Duncan David Marston Chair Vice-chair Treasurer David Brewster David Evans David Whitling Dinah Keal Gillian Payne Jayne Vukeli John Mackenzie Joseph Wade Linda Parker Resigned 28th September 2023 Resigned 28th September 2023 Resigned 28th September 2023 Appointed 13th December 2023 Appointed 27th June 2023 The Articles of Association govern the appointment and election of directors and trustees. Trustees are selected from service user5 and local professiona15. Nominated trustees are proposed and seconded by the members and Trustees of the Charity. All Trustees shall retire from office together at the Annual General Meeting after the date on which they came into office. but they may be re-elected or re-appointed. Members of the Management Committee give their time voluntarily and received no benefits from the charity. Any related party transactions and expenses are set out in note 9 of the accounts. Objerts and Activities of the Charity The support of persons within Ryedale who have, or have previously experienced mental health issues and carers of such persons. in particular. but without limitations by the provision of resource centres offering assistance, support and information to such persons by outreach projects and activities. Next Steps supports people with mental health problems in Ryedale by providing a drop-in centre, activities and outreach groups in Kirkbymoorside and Pickering. The charity is a user-led organisation and works closely with GPS and the Community Mental Health Teams to ensure that people who are affected by mental health are supported. The ultimate aim is to develop self-confidence for members, improve their work prospects and access to statutory services, help support positive family relationships and prevent loneliness and isolation.
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE REPORT OF THE TRUSTEES, FOR THE YEAR ENDED 31ST MARCH 2024 Public Benefit Statement Throughout the year the Charity Board of Trustees had regard to the guidelines on public benefit as set out by the Charity Commission when exercising powers or duties to which the guidance is relevant. Chairman's Statement l am very pleased to report on the Accounts of the Next Steps Resource Centre for the financial year ending 31st March 2024, which again shows an operational surplus in a period of increasing costs and uncertainty. l am also pleased to report that Next Steps was able to purchase it5 base in Church Street Norton at the end of March 2024. The Trustees have prudently put monies aside for a number of years for that possibility, and which now gives more certainty of its continued existence. During the year the Cafe in Norton maintained its five star hygiene award and increased its turnover. and the Allotments had a complete makeover. I know l am repeating myself from previous years but Next Steps does continue to grow and raise its standards annually in providing support and activities to its ever increasing number of members, and the Annual Account5 endorse this. Under the guidance of Leisa 8urniston, the Chief Officer, the Charity continues to be proactive in meeting the changing demands and requirements of its Service members and of the local communities in which we operate throughout the Ryedale District and its periphery. To Leisa and her dedicated small number of staff. I would like to express mine, and those of my fellow Trustees, our sincere thanks and appreciation for their dedication to work, in sometimes difficult circumstances. Next Steps was successful in obtaining a four year extension to its Lottery Funding in 2024 providing support into the town5 of Ryedale. This is a good indication that Next Steps is regarded highly by a very large funder such as the Big Lottery, and is an endorsement for other funders. We have now received eleven years continuous funding by the Big Lottery. Next Steps relies on funding for its core services and additional projects from North Yorkshire Council, the Clinical Commissioning Group for North Yorkshire, and various trusts and numerous funding organisations listed later in these Accounts. We are fortunate to have the 5UPPOrt of local community organisations such as Town Councils, Lion5 Clubs, Rotary Clubs and local churches. Without their support both financially and with resources it would be very difFicult to continue as we are and to grow. On behalf of Next Steps, I would like to publicly offer my sincere thanks to all for their ongoing sUPPOrt. Next Steps exists to make a positive difference to people's lives, especially those with mental health issues, those that are lonely and isolated, and the carers of such people. As Chairman of this Organisation I can see at first hand what our large team of volunteers do in making a difference to people lives and why all the Trustees and our unpaid volunteers give so readily of their time. Without the input and support of all the Trustees and volunteers, Next Steps could not function and develop as it does. To them all I would like to express my gratitude for their hard work and support over the past twelve months. Risk Management The Trustee5 continue to examine the principal areas of the charity's operations to review the major risks which may arise in each area. In the opinion of the executive committee, this review enables such risks to be identified and allows them to be mitigated to an acceptable level in the charity's day to day activities.
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE REPORT OF THE TRUSTEES, FOR THE YEAR ENDED 31ST MARCH 2024 Flnanclal Review The financial position of the charity as at 31st March 2024 a5 more fully detailed in the accounts, can be summarised as follows.. 2024 2023 Income Expenditure Net 5urplus/lDeficitl 290,782 265,615 25,167 249,035 209.773 13,237 Unrestricted Funds Designated Funds Restricted Funds Total Funds 36,214 236.258 31,388 303,860 41,426 222,000 15,267 278,693 The surplus for the year was £25,167. This is considered a positive result for the Charity, and will allow it to secure its future and build on the work it is doing to support mental health in the Ryedale area. The unrestricted funds have decreased slightly, but this should be viewed in the context that some of the unrestricted funds have been used in order to purchase the Charity's building. The designated funds have increased as a result of purchase of the buildin8, which is now a core asset of the Charity. Reserves Pollcy The Charlty aims to hold In the unrestricted fund approximately one quarter of the annual projected expenditure for the forthcoming year. The level of free reserves, that is those unrestricted funds not tied up in premises, designated or reserved funds was £36.214 as at 31st March 202412023 '. £41,4261. The Charity therefore meets this tar8et. In addition the Charity holds designated reserves comprising.. A general provision of £30,000 to provide funds should the Charity.. g need endure a period of lower income for example if grant money ceases or is withheld be subject to any unexpected events le.g. an unexpected repair) be required to make redundancies or face any other emer8encies le.8. long term slck leave) need to wind down if it is no longer able to operate A buildings provlsion equal to the accounting value of the premises1£206,2581, which enables the Charity to continue to operate from its current premises. The ownership of the premises allows the Charity to: continue to operate with long term security o avoid costly rental or leasing charges continue to raise funds from the café located in the premises and other associated operations The designated reserves policy also provides an opportunity to reserve money for future project5. The reserve policy 15 an important part of the Charity'5 long term survival and ability to adapt to changing circumstances. The Trustees are confident the Charity can continJJe as a going concern with the current level of reserves.
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE REPORT OF THE TRUSTEES. FOR THE YEAR ENDED 31ST MARCH 2024 Statement of the Trustees Responsibilites The Charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006. the Charities Act 2011. the Charities Act 2022 and the Charities (Accounts and Reports) Regulations 2008. The Trustees are responsible for preparing the report and account5 in accordance with applicable law and regulations. Company law requires the directors to prepare accounts for each financial year. Under that law the dirertors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accountin8 Standards and applicable lawl. Under company law the trustees must not approve the accounts unle55 they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or105s of the company for that period. In preparing these accounts, the trustees are required to.. select suitable accounting policies and then apply them consistently- make judgements and estimates that are reasonable and prudent: prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in business. state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements,. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts comply with the Companies Act 2006 and the Charities Act. They are also responsible for safeguarding the assets of the company and hence for taking reasonable step5 for the prevention and detection of fraud and other irregularities. Small Company Provlsions The report of the directors has been prepared taking advanta8e of the small companie5, exemption of section 415A of the Companies Act 2006. Thls rep as approved by the board and signed on its behalf bv: Alan Évans - Chair
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024 As a prattising member firm of the Association of Chartered Certified Accountant5, we are subject to its ethical and other professional requirement5 which are detailed at http://rulebook.accaglobal.coml I report on the accounts of Next Steps Mental Health Resource Centre for the year ended 31st March 2024, which are set out on pages 7 to 18. Respective Re5ponsibilÈties of Trustees and Examiner The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 Ithe 2011 Actl and that an independent examination is needed. It is my responsibility to: • examine the account5 under section 145 of the 2011 Act,. to follow the procedures laid down in the general Directions given by the Charity Commission under section 145lSllbl of the 2011 Act,. and to state whether particular matters have come to my attention. Basis of the Independent Examinerfs Report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the ¢harity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you 35 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent Examinerf5 Statement In connection with my examination, no matter has come to my attention.. l. which gives me reasonable cause to believe that in any material respect, the requirements: to keep accounting records in accordance with section 130 of the 2011 Act: or to prepare accounts which accord with the accounting records,. or o Concerning the form and content of accounts set out in the Charities (Accounts and Reports} Regulations 2008 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. have not been met,. or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Michael Richmond FCCA Champleys Chartered Certified Accountants Champleys Mew5 Market Place Pickering Y018 7AE 31st October 2024
NEXT STEP5 MENTAL HEALTH RESOURCE CENTRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024 2024 2023 Notes Unrestricted Restricted Designated Total Total Income Donations and Legacies Charitable Activities Trading Activities Bank Interest 30,383 87,760 5,861 5.526 30,383 249,012 5,861 5,526 13,163 225,550 8,837 1,485 161.252 Total Income 129,530 161.252 290,782 249,035 Expendlture Fundraisin8 Costs Charitable Activities Support and Governance Cost5 563 109,562 9,114 168 731 253,051 11,833 102 142,244 2.719 1,245 201,764 7,907 Total Expendlture 119,239 145,131 1,245 265,615 209,773 Net Surplus/Defl¢lt 10,291 16,121 25,167 39,262 ReconclllatSon of Funds Total Fund5 Brought Forward Transfer5 Between Funds Net Movement in Funds 41,426 115,5031 10,291 15,267 222,000 15,503 11,2451 278,693 265,456 16,121 25.167 13,237 Total Funds Carrled Forward 36,214 31,388 236,258 303,860 278,693
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE BALANCE SHEET AS AT 31ST MARCH 2024 2024 2023 Notes Fixed Assets Tangible Asset5 Total Flxed Assets 207,134 1,095 207.134 1,095 Cuf rent Assets Debtor5 io 5,100 3,056 Cash at Bank and in Hand li 135,954 339.832 Total Current Assets 141,054 342,888 Ilabllltles Creditors: amounts fallin8 due within one year Net Current A$5etsl{Liabllitlesl 12 44,328 65,290 44,328 65,290 Total Assets Less Current Llabllties 303,860 278,693 Creditors.. amounts falling due after more than one year Provisions for Liabilities Total Net Assets or Llabllitles 303.860 278,693 Funds ofthe Charity Designated Funds Restricted Funds 236.258 222.000 15,267 41,426 31,388 Unrestrlcted Funds 36.214 303,860 Total Funds 13 278,693 The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under Section 477 of the Companies Act 2006. The members have not required the cornpany to obtain an audit in accordance with section 476 of the Act. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regi e and in accordance with FRS102 SORP. The financial s ements were approved by the board of Trustees on and signed on their behalf by.. Alan Evans - Chair David Marston - Treasurer Date Date
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2024 Basis of Preparatlon B35is of Accountlng These accounts have been prepared under the historical cost convention with items reco8nised at cost or transaction value unless otherwise stated in the relevant notelsl to these accounts. The accounts have been prepared in accordance with.. the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 the Charities Act 2011 The Charity constitutes a public benefit entity as defined by FRS 102. Going Concern The accounts are prepared on a going concern basis. Change of Accountlng Pollcy and Accountlng Estlmates The accounts present a true and falr view and no changes have been made to the accounting polScies adopted. No changes to accounting estimates have occurred in the reporting period13.46 FRS102 SORPI. Materlal Prlor Year Errors No material prior year error has been identified in the reporting period13.47 FRS102 SORPI. Accountlng Pollcles- Assets Flxed Assets for use by Charlty These are capitalised if they can be used for more than one year, and cost at least £250. They are valued at cost and depreciated on a 20% reducing balance basis. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value Itheir market value) at the year end. The same treatment is applied to unlisted Investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than I vear are treated as current asset investments, Stocks and Work In Progre55 Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Income from Interest. royalties and dividends This is included in the accounts when receipt is probable and the amount receivable Can be measured reliably.
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2024 Accountlng Pollcies- Fund Accounting Unrestrirted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity. Deslgnated funds are unrestricted funds that are resources set aside for specific purposes at the discretion of the Trustees. Restricted funds are funds which can only be used for particular restricted purposes within the objects of the Charity. Restrictions are normally specified by the donor. Accountln8 Pollcles- Income Recognltlon of income These are included in the Statement of Financial Activitie5 ISOFAI when- the charity becomes entitled to the resources O It is more likely than not that the trustees will receive the resources the monetary value can be measured with sufficient reliability Offsettlng There has been no offsetting of assets and liabilities, or Income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and DonatSons Grants and donatlons are only included in the SOFA when the general income recognition criteria are met1S.10 to 5.12 FRS102 SORPI. In the case of performance related grants, income must only be reco8nised to the extent that the charlty has provided the specified goods or Services as entitlement to the grant only occurs when the performance related conditions are met15.16 FRS 102 SORPI. Le8acle5 Legacies are included in the SOFA when receipt Is probable. that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax reclalms on donatlons and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual Income and Performance Related Grants This is only Sncluded in the SOFA once the charity has provided the related goods or services or met the performance related conditions. Donated Goods, Servlces and Facllltles Donated goods. services and facilities are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Volunteer Help The value of any voluntary help received is not included in the accounts but is described in the trustees, annual report. Income from Interest, royalties and dividends This 15 included in the accounts when receipt is probable and the amount receivable can be measured reliably. io-
NEXT 5TEP5 MENTAL trIEALTH RESOURCE CENTRE NOTE5 TO THE ACCOUNT5 FOR THE YEAR ENDED 31ST MARCH 2024 Accountin8 Pollcles- Expenditure and Liabilite5 Ralslng Fund5 Cost of raising funds comprise those costs associated with attracting voluntary income. Charitable Activities Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to SUPPOrt them. Liability Reco8nltion Liabilities are reco8nised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and Support Costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Grants Where the Charity gives a grant with conditlons for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enable5 the donor charity to realistically avoid the commitment, a liability for the full funding obli8ation must be recognised. Provlslons for Llabllltles A liability is measured on recognition at its historical cost and then Subsequently measured at the best estimate of the amount required to settle the obligation at the reportin8 date. Baslc Flnan¢Sal Instruments The charity accounts for basic financial instruments on initial recognition a5 per para8raph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11, 19. FR5102 SORP. -li-
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2024 2024 2023 Nole5 Unrestricted Restricted Total Total I Income from Donations and Legacies General Donations Gift Aid Reclaim Members, Contributions 23,761 1,627 4,995 23.761 1.627 4,995 8,893 346 3,924 Total Income from Donations and Legacies 30,383 30,383 13,163 2 Income from Charitable Activities è Café Sales Helmsley Café Kirkby Café Norton Café Pickering Café 1,944 6,369 34,997 5,019 1,944 6.369 34.997 5,019 505 5,483 28,536 6,001 Total Café Sales 48,329 48.329 40,525 Income from Other Charitable Activitie5 Brelms Trust Garfield Weston Foundation lack Brunton Charitable Trust Localgiving Grant Malton and Norton Lions National Lottery 2023-24 National Lottery Community Fund National Lottery Green Guru National Lottery HHH NHS Scarborough and Ryedale CCG Noble Charitable Trust Norton Town Council NYC- Community Collaborator NYC- Land to Plate NYC- Other Grants NYC - Resource Centre Other Charitable Grants Pickering Town Council Ryedale District Council SHIC- Carers Plus Sundry Income The Kirkbymoorside Foundation Two Ridings Community Foundation Two Ridings - Cost of Living Two Ridings - Step Change Total Income from Charitable Artivities 5,000 14,100 5,000 14,100 20,000 2,000 500 600 20,000 64,183 20.000 64,183 61,511 9.152 4,200 4,200 10,509 10,509 10,509 1,000 1.250 11,250 20,800 11.250 20,800 17,450 17,487 15,8001 2,000 1,120 21,360 1,350 21,360 1,350 2,500 1,120 5,000 212 3.099 2,500 1,120 5,000 212 957 2,764 2,000 3,099 6,000 6.000 10,000 10,000 87,760 161.252 249,012 225,550 -12-
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2024 2024 2023 Notes Unrestricted Restricted Totsl Total 3 Income from Trading Attivities Fundraisin8 Events Room Rental 3.676 2,185 3,676 2.185 2,324 6,513 Total Income from Trading Activities 5.861 5,861 8.837 4 Expenditure on Fundraising Costs Fundraising Fees Other Fundraising Costs Total Expenditure on Fundraising Costs 490 73 490 241 168 102 563 168 731 102 5 Expenditure on Charitable Activities Café - Cost of Sales Kirkby Cafe Norton Café Pickering Café Rural Cafés 45 11.301 iii 15.749 2,008 17,757 16 Total Cafe Sales 15,749 2,008 17,757 11,473 Other Direct Expendlture Bank and Card Machine Charges Cafe Equipment Depreciation Member Activities and Christmas Party Other Staff Costs Rents Repair5 and Refurbishment Service Delivery by Partners Sundry Training and CR8 Checks - Staff & Volunteers Travel and Subsistence Utilities Wages and Salaries 118 994 118 2,231 1,464 3.117 1,237 1,039 1,400 8,148 4,560 18,085 4.784 10,000 187 1,617 3,520 4,461 132,490 1,464 870 2.247 5,535 343 13,155 752 834 18.690 1,095 834. 60,: 1,499,, 7,027 6,865 192,294 60 356 1,488 1,143 5,539 6,865 108,464 83,830 Total Expenditure on Charitable Activities 110,807 142,244 253,051 201,764 6 Expenditure on Support and Governance Costs Accountancy- Accounts and IE Report Insurance Office Costs Professional Fees 985 985 2,281 6,702 1,865 900 1,666 4,924 417 2,281 3,983 1,865 2,719 Total Expenditure on Support and Governance Costs 9,114 2,719 11,833 7,907 13-
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2024 2024 2023 N¢ies Unrestrirted Re5trirted Total Total 7 Expendlture on Wages and Salaries Direct Wages Employer Pension Contributions Employer National Insurance Redundancy Payments 76.742 3.349 2.379 1,360 99.294 4,332 3.078 1.760 176,036 7.681 5,457 3,120 126,099 5,298 1.093 Total Expendlture on Wages and Salarles 83.830 108,464 192,294 132,490 Penslon Scheme Detalls The Charity operates a defined contribution pension scheme which commenced in November 2016. The pension char8e for the year represents contributions payable by the Charity to the scheme and amounted to £7,68112023 '. £5,298). There were no contributions outstanding at the end of the year. Number of Employees The Charity employed an average of 12 employees in the year12023 . 121. The Charity made two employees redundant in the period12023 Nil) High Renumeratlon No employee received renumeration in excess of £60.00012023 '. Nill. 8 Trustee Expenses and Related Party Transartlon5 No trustee received a remuneration for service5 rendered. No trustee, or anyone connected with a trustee, has a material interest in any of the Charity's transactions. Trustees are only reimbursed for travel and legitimate expenses incurred on behalf of the Charity. There were no related party iransactions in the year. -14-
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2024 9 Flxed A55ets Freehold Property Equipment Total Cost As at 1st April 2023 Additions 5.428 5,428 207,503 207,503 207,503 As at 31st March 2024 5,428 212,931 Depreclatlon As at 1st April 2023 Charge for the Period As at 31st March 2024 4,333 219 4,333 1,464 1,245 1,245 4,552 5,797 Net Book Value As at 1st April 2023 1,095 1,095 As at 31st March 2024 206,258 876 207,134 Depreciation is charged on a 20Yo per annum reducing balance basis on all equipment. Buildings are depreclated at 1% per annum on a straight line basis. Land is not depreciated. 2024 2023 10 Debtors Accrued Income Prepayment5 Trade Debtors 2,309 565 182 5,100 Total Debtors 5,100 3,056 11 Cash at Bank and In Hand Barclays Bank CAF Bank 10,762 125,192 100,537 239,295 Total Cash at Bank and In Hand 135,954 339,832 12 Credltors: amounts falllng due within one year Accruals Deferred Income- Performance Related Grants Trade Creditors 3,691 38.949 1,688 3,605 60,242 1,443 Totsl Creditors: amounts falling due wlthln one year 44,328 65,290 15-
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2024 13 Breakdown of Funds- Current Year 2024 B/Fwd Income Expenditure Transfers C/Fwd Re5trirted Brelms Trust Garfield Weston Foundation Helmsley Freemasons Jack Brunton Charitable Trust Localgiving Green Guru Project National Lottery 2023124 National Lottery Community Fund120241 National Lottery - HHH National Lottery - Uplift Noble Charitable Trust Norton Town Coun¢ll NYC Communlty CoSlaborator NYC Healthy Living Pickering Town Council RDC Warm and Well SHIC Carers Plus The Kirkbymoorside Foundation Two RidSnB5 - Cost of Living Token5 Two Ridings Step Change Total Restricted 5.000 14.100 3,334 18,282 1,666 29 1,250 4,211 1,250 950 soo 950 500 9.199 20,000 57,808 4,200 6,375 10,801 57,808 2,709 6,375 411 1.491 411 646 1,076 927 896 620 12,326 20,536 2,195 210 3,726 3,053 1,795 26 11,250 20.800 2.500 1.120 5.000 3,099 1,191 1,201 1,120 1,274 2,236 205 10,000 210 2,190 2.000 10,000 15,267 161,252 145,131 31,388 Unrestrlcted 41,426 129,530 119,239 115,5031 36,214 Designated 222,000 1,245 15,503 236,258 2024 Total Funds 278,693 290,782 265,615 303,860 -16-
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 315T MARCH 2024 14 Breakdown of Funds- Prior Year 2023 BIFwd Income Expenditure Transfers C/Fwd Restrirted Garfield Weston Foundation George Moore Foundation Helmsley Freemasons Jack Brunton Charitable Trust Kirkby Town Council Lloyds Bank Localgiving Green Guru Project Malton and Norton Lions National Lottery Community Fund120221 National Lottery Community Fund120231 National Lottery Green Guru Project Noble Charitable Trust Norton Town Council NYC Community Collaborator NYC Food for the Future NYC Healthy Living Land to Plate NYC Suicide Prevention Fund Pickering Town Council Pickering Town Council12022 Grant) RDC Satellite Hubs RDC Warm and Well The Kirkbymoorside Foundation Two Ridings - Cost of Living Tokens Two Ridings Meals Fund Two Ridings re. Arquiva 9.966 20,000 1,000 1,250 2.000 25.755 1,000 4.211 1,250 950 1,050 1,026 240 1,026 240 500 600 500 600 58,106 19,672 9,152 589 604 2,674 2,609 11,773 4,600 789 19,892 38,214 19,672 9,152 1,000 1,250 3,750 411 646 1.076 2,609 12.700 927 4,600 789 2.000 1,104 2,500 910 896 2.500 1,120 2,764 2,000 210 2,190 2,000 574 728 700 728 700 Total Restricted 43,050 118,972 146,755 15,267 Unrestricted 406 94,413 53,393 41,426 Designated 222,000 222,000 2023 Total Funds 265,456 213,385 200,148 278,693 17-
NEXT STEPS MENTAL HEALTH RESOURCE CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2024 15 Descrlptlon of Designated Funds The designated fund has been set aside to cover the following: A winding down provision including redundancie5 of £30,000 A building reserve of £206.258 16 Descrlptlon of Restrlcted Funds The restritted funds are to be used for the following purposes: Donor Restricted Use Brelms Trust Garfield Weston Foundation Core Funding Supporting the "Green Guru" project at the allotments and costs of the "Green Guru" worker. George Moore Foundation Helmsley Freemasons Jack Brunton Charitable Trust Supporting staffing costs for "Wellbeing Warriors" across Ryedale Kirkby Town Council Kirkbymoorside Hub. Lloyds Bank Kitchen support. Localgiving Green Guru Project Supporting sustainability through allotments and recycling. Malton and Norton Lions Supporting costs of the Green Guru worker and horticultural project National Lottery Community Fund {20221 Expansion and continuation of services National Lottery Community Fund {20231 Expansion and continuation of services National Lottery Green Guru Projert Allotments and recyclin8 project National Lottery- HHH Handbags. hammers and horticulture- to promote allotments and actlvites. Noble Charitable Trust Out of hours support. Out of hours group. Supporting users livin8 With diabetes. anxiety, depression and asthma Purchases for healthy eatin8 for members Promoting healthy living and encouraging users to grow their own food Support worker costs For the Pickerin8 Hub For the Pickering Hub Rural rents Men in sheds costs and materials. Norton Town Council NYC Community Collaborator NYC Food for the Future NYC Healthy Llving Land to Plate NYC Suicide Prevention Fund Pickering Town Council Pickering Town Council12022 Grant) RDC Satellite Hubs RDC Warm and Well Free homemade meals and drinks over winter for those in need due to the rise of the cost of living To develop stronger and less isolated communities through activities. Funding for two rotovators Salaries re. TV mask advice SHIC Carers Plu$120231 The Kirkbymoorside Foundation Two Riding5- Arquiva Two Ridings- Cost of Living Tokens Two Ridin85- Meals Fund Two Ridings- Step Change Providin8 hot meals to those struggling due to the financial crisis Kitchen activities for members Supporting kitchen and reporting Services -18-