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2021-03-31-accounts

Registered charity no: 1156625

Mind in Salford

Report and financial statements For the year ended 31[st] March 2021

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Mind In Salford

For the year ended 31[st] March 2020

Charity number 1156625

Registered office and operational address The Angel Centre, 1 St Philips Place, Salford, M3 6FA

Trustees Trustees who served during the year and up to the date of this report were as follows:

Duncan Mann Chair Joanne Robinson Vice Chair Tony Geary Vice Chair Julie Jarman Eleanor Walker Dan Stears

No Trustees held title to property belonging to Mind in Salford during the reporting period or at the date of approval.

Key Management Personnel Markus Greenwood Chief Executive

Bankers Charities Aid Foundation Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA

Auditor

Slade & Cooper Limited Beehive Mill Jersey St Ancoats Manchester M4 6JG

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Mind In Salford

Trustees’ annual report

For the year ended 31[st] March 2021

The trustees present their report and the audited financial statements for the year ended 31[st] March 2021.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity’s trust deed and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Our aims and objectives

Purposes and aims

Mind in Salford is an independent charity affiliated to Mind, the National Association for Mental Health, and we work to Mind’s mission that ‘we won’t give up until everyone experiencing a mental health problem gets support & respect.’ Our charity is established as a Charitable Incorporated Organisation (CIO) and as such reports to and is monitored by the Charity Commission.

The activities of our charity are governed by the governing document which sets out our purpose and objects which are:

Ensuring our work delivers our aims

We review our aims and objectives and activities each year by looking at what we have achieved and the outcomes of our work in the previous 12 months. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees to ensure the charity’s aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

The Focus of Our Work

In the year 20/21 Mind in Salford has continued to deliver innovative services and expanded its provision, in particular related to Salford’s Covid response. We confirm that we have complied with the duty in Section 4 of the Charities Act 2006 to have regard to public benefit guidance published by the Commission.

As well as the delivery of new services and new areas our work continues to focus on the provision of Advocacy across Salford, Bolton and at Edenfield low and medium secure units. We have also continued to deliver Advice services across Salford. We have delivered the peer support service as part of the Living Well pilot programme. We have also continued to deliver our community mindfulness programme, mindfulness Practitioner Training Programme (PTP), our training offers and our Rainbow Mind services for LGBTIAQ+ people.

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Mind In Salford

Trustees’ annual report

For the year ended 31[st] March 2021

Achievements and Performance

During this financial year the Covid 19 pandemic continued to influence the way that we delivered our services. Most services continued to be delivered online or over the telephone. Some services however, continued to be delivered face to face, particularly those for older people and people with learning disabilities who are typically digitally excluded or struggle to communicate over the phone. Despite services being delivered more remotely we have continued to hit our KPI’s and funders and commissioners have praised the way that we have adapted and responded to the crisis with the welfare of our clients of paramount importance.

In this year we were commissioned to deliver the Beyond helpline, a service for people who had newly developed mental health issues because of the pandemic. This service has continued throughout the whole year providing mental health support, providing timely interventions with housing and benefits issues and signposting people to other relevant services in the community.

We continued to deliver the peer support service as part of the Living Well collaborative and this has grown and developed in this period. As a part of Living Well we were also commissioned to deliver group work to these hard to reach clients, utilising our Radical Self-Care programme and supporting people to address issues of self-neglect and low self-worth.

Rainbow Mind (LGBT+) has continued to grow and the evaluation of the one to one counselling service showed clinically significant improvements in the client’s mental wellbeing during their engagement with us. In this year we have worked with the Innovation Unit in London to look at how we upscale Rainbow Mind and in particular the Radical Self-care programme. We have worked with a number of other local Minds to help them to embed positive practice in relation to the LGBT+ populations in their areas.

We have formed a partnership with Manchester Pride to embark upon a comprehensive campaign around LGBT+ mental health across Greater Manchester. The campaign will hopefully launch in November 2021 and include physical billboards and social media content.

Our Welfare Right & Debt service has continued to work with large numbers of clients and has seen a spike in numbers as we have moved away from lockdown, with DWP claim backlogs and debt cases all increasing.

We continued to deliver the Salford Advocacy Hub, Bolton Advocacy Hub, and forensic advocacy at our Edenfield Site in Prestwich. The three services have continued to meet their KPI’s and our community advocacy service has seen a large increase in referrals during the pandemic due to an absence of other support for people in the community during the pandemic.

Who Used and Benefited From Our Services?

Our current funding covers us to work with clients in Salford, Bolton, the Edenfield Centre in Prestwich and across Greater Manchester for the Rainbow Mind work.

In total 6,120 different people accessed one or more of our services in 2020-21 (up from 5,550 in 2019-20). The numbers for advocacy and welfare rights & debt advice are showing particular spikes as we move out of lockdown and people start to seek help and support.

01 April 2020 – 31[st] March 2021

Service Area Client Numbers
Salford Advocacy: 2177

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Mind In Salford

Trustees’ annual report

For the year ended 31[st] March 2021

Secure Advocacy: 824
Bolton Advocacy: 1134
Advice Services 1284
Beyond: 511
Living Well: 45
Mindfulness: 50
Rainbow Mind: 70
Training: 25

Our client group is comprised of those with mental health issues; learning disabilities; autism; older people; people with physical and/or sensory disabilities and those who identify as LGBTQIA+.

Our Volunteers

Volunteers have continued to play a vital role in the organisation during this difficult period. The peer support service has accommodated a number of volunteers who have worked one one with mental health clients, facilitated groups and contributed to the multidisciplinary team.

Volunteers have also been involved with the Welfare Rights and Debt advice work, carrying caseloads and giving lower level advice.

Our Trustees

Our trustees are volunteers too, giving their time freely and guiding the governance and continued success of the organisation.

Staff

Our staff team was 44 in this year. We have created some new roles and retained the majority of the current workforce.

Fundraising

During the financial year 20/21 Mind in Salford did not employ a Fundraising Officer because of the reduction in fundraising opportunities due to the pandemic. During this time however, the organisation still received donations from members of the public, as well as legacies and sponsorships, albeit on a much smaller scale.

Mind in Salford is registered with the voluntary regulation scheme at the Fundraising Regulator. Registration to this scheme entails commitment to good fundraising practice by complying with the Code of Fundraising Practice and the Fundraising Promise. Mind in Salford has also registered contact details with the Fundraising Regulator in the instance that a contact would like to submit a complaint about MiS Fundraising practices.

To-date Mind in Salford has complied with the Fundraising Regulator scheme and has not received any complaints.

Detailed records of fundraising activities (including date, contact, amounts, and monitoring details) are collated by the Finance Officer and reviewed by the Business Development & Operations Manager on a

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Mind In Salford

Trustees’ annual report

For the year ended 31[st] March 2021

monthly basis. Monthly fundraising totals are tracked in the Management Accounts and Fundraising Earned Income.

Aside from Mind in Salford’s voluntary enrolment with the Fundraising Regulators, Mind in Salford has demonstrated its commitment to the protection of vulnerable people and other members of the public that might make donations or engage in fundraising activities by:

  1. Complying with General Data Protection Regulation, including the organisation’s responsibilities around lawful processing of fundraising data, data protection (including confidentiality) by design and default, and lawful fundraising communications (e.g. ‘opt-in’ consent to contacting). Mind in Salford’s Data Protection policy is reviewed annually and approved by the Board of Trustees.

  2. Ensuring that all staff and volunteers are DBS –checked at the level appropriate to their roles, including where appropriate, ensuring enhanced DBS checks are undertaken for staff or volunteers working with vulnerable adults. This procedure is embedded within Mind in Salford’s Recruitment & Selection Policy for staff & volunteers and is in alignment with Mind in Salford’s Safeguarding Vulnerable Adults Policy.

  3. Maintaining frequent and timely reviews of fundraising income and activities in order to ensure fundraising activities remain lawful, reasonable (e.g. not exerting undue pressure on individuals and organisations), and accurate. These procedures are consistent with Mind in Salford’s Financial Policy & Fraud Prevention Procedure.

Financial Review

The charities turnover was £1,460,499 in the twelve month period. This was predominantly achieved through the delivery of service contracts, and grant funded projects (£1,384,081) with the remaining income received from trading activities (£38,516), donations (£37,602) and bank interest (£300). The charity aims to continue to diversify its income streams.

Principal Funding Sources

Our service contracts are delivered for:

Salford City Council, Salford CCG, Bolton CCG, Greater Manchester Mental Health Trust, Salford Citizens Advice Bureau and National Citizens Advice (MAPS).

Our Grants are from:

Mind (National Association for Mental Health) and the PEARS Fund

Investment Policy

Aside from retaining a prudent amount in reserves each year, most of the charity’s funds are spent in the short term. Any surplus made by the charity is being considered by the management committee in terms of opportunities for investment as a standing agenda item.

Reserves Policy

The Management Committee has examined the charity’s requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be a minimum of three months of expenditure. The reserves are needed to meet the working capital requirements of the charity and the Management Committee are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. The charities present levels of reserves is £516,780 (unrestricted funds less fixed assets and designated funds). This represents just

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Mind In Salford

Trustees’ annual report

For the year ended 31[st] March 2021

under 5 months costs. The trustees have created two designated funds, both to fund additional work out of reserves; £35,000 for the Rainbow Mind project and £38,920 to fund sessional councillors.

Plans for the Future

As well as consolidating our advocacy services that are commissioned by statutory agencies; in the next financial year we will be developing our Welfare Rights & Debt advice service in line with the Whole Person/Whole Communities agenda and redesigning services that build financially resilient communities.

We will be expanding our peer support service as part of the Living pilot and extending its reach into the 5 neighbourhoods in Salford.

Our Rainbow Mind project is looking to build on this year’s successes delivering LGBT+ workshops, seminars and young people’s services and to expand its reach to work with more local Minds and other organisations across Greater Manchester and beyond.

We will be working with the Innovation Unit in London to upscale the Radical Self-care programme and create a Community Interest Company (CIC) as a vehicle for this expansion.

We also plan to expand our training arm and digital provision next year. Creating a central training hub to accommodate the general public and organisations who buy our training packages.

Structure, governance and management

The organisation is a Charitable Incorporated Organisation, registered as a charity on 10th April 2014 in England and Wales.

Mind in Salford has a Trustee Committee of not less than five Members who meet as a full committee on a monthly basis and are responsible for the strategic direction and policy of the charity. A scheme of delegation is in place and day to day responsibility for the provision of services rests with the Chief Executive Officer (CEO).

The charity was constituted as a Charitable Incorporated Organisation (CIO) in 19[th] March 2014. The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

All trustees give their time voluntarily as trustees, one trustee (Dan Stears) received £1,900 from the charity for work done on a project, no other trustees received any other benefits from the charity during the accounting period. There have been no expenses reclaimed by the Trustees from the charity during the accounting period.

Where new trustees are appointed they are given a formal induction to the work of the charity and provided with the information they need to fulfil their roles, which includes information about the role of trustees and charity law. New trustee roles are promoted through local and national volunteering websites and through local stakeholder networks. Applicants are sent a trustees pack and asked to fill in a trustee application form. Applicants are shortlisted by a minimum of two trustees and all shortlisted trustee applicants will be invited to have a phone conversation with the charities chair followed by an interview with at least two current trustees. New Trustees are appointed when they have the necessary skills and capacity to contribute to the charities management and development.

The remuneration of the personnel comprising the Senior Management Team (including the CEO), is set through our pay scale review document, researched and written 2 years ago by our external Human Resources consultants –‘Solutions for HR.’ The Pay scale review sets out the salary bands for senior management dependent on responsibility and experience. Each role and corresponding salary bands

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Mind In Salford

Trustees’ annual report

For the year ended 31[st] March 2021

were bench marked against similar roles across the Third Sector locally and nationally to give us lower and upper brackets. The pay scales document is scheduled for review and update in August 2021.

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with the applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Statement of responsibilities of the trustees

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Risk management

The Trustee Committee has conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. The trustees have agreed to adhere to the Mind in Salford Risk Policy, a formal statement which confirms that the Mind in Salford Board of Trustees is committed to maintaining a strong risk management framework. Our aim is to ensure that Mind in Salford makes every effort to manage risk appropriately by maximising potential opportunities whilst minimising the adverse effects of risks. This Policy is used to support the Mind in Salford internal control system so that we can respond to operational, strategic and financial risks regardless of whether they are internally or externally driven. This policy is therefore be used to inform strategic decision making and ensure that Mind in Salford's risk appetite is considered when the Board and senior management team make decisions regarding the operational management and growth of Mind in Salford.

The trustees' annual report has been approved by the trustees on 19 January 2021 and signed on their behalf by

Duncan Mann Chair

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Independent Auditors’ Report

to the Trustees of Mind In Salford

Opinion

We have audited the financial statements of Mind in Salford (the ‘charity’) for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

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Independent Auditors’ Report

(continued)

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 7, the trustees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect

[continued …]

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Independent Auditors’ Report

(continued)

of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-andguidance-for-auditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-foraudit.aspx. This description forms part of our auditor’s report.

Slade & Cooper Limited

Statutory Auditors Beehive Mill Jersey Street Manchester M4 6JG

Date: 01 / 27 / 2022

Slade & Cooper Limited is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

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Mind in Salford

Statement of Financial Activities

for the period ended 31 March 2021

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
37,602
Charitable activities:
4
935,492
5
38,516
Investments
6
300
Total income
1,011,910
Expenditure on:
Raising funds
7
29,487
Charitable activities:
8
924,357
Total expenditure
953,844
10
58,066
Transfer between funds
-
58,066
Reconciliation of funds
Total funds brought forward
535,689
Total funds carried forward
593,755
Net movement in funds for
the period
Net income/(expenditure)
for the period
Other trading activities		 Restricted
funds
£
-
448,589
-
-
448,589
-
360,109
360,109
88,480
-
88,480
35,453
123,933		 2021
Total funds
£
37,602
1,384,081
38,516
300
1,460,499
29,487
1,284,466
1,313,953
146,546
-
146,546
571,142
717,688		 2020
Total funds
£
28,028
1,103,547
79,118
484
1,211,177
74,210
1,036,488
1,110,698
100,479
-
100,479
470,663
571,142

The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities.

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Mind in Salford

Balance Sheet as at 31 March 2021

Note
£
£
Fixed assets
Tangible assets
15
3,055
Total fixed assets
3,055
Current assets
Debtors
16
15,183
Cash at bank and in hand
877,317
Total current assets
892,500
Liabilities
Creditors: amounts falling
due in less than one year
17
(177,867)
Net current assets
714,633
Total assets less current liabilities
717,688
Net assets
717,688
Funds of the charity:
Restricted income funds
18
123,933
Unrestricted income funds
19
593,755
Total charity funds
717,688
2021
The notes on pages 14 to 25 form part of these accounts.
Approved by the trustees on …............................... and signed on their
19 Jan 2022		 £
£
2,581
2,581
32,066
599,326
631,392
(62,831)
568,561
571,142
571,142
35,453
535,689
571,142
behalf by:
2020		 £
£
2,581
2,581
32,066
599,326
631,392
(62,831)
568,561
571,142
571,142
35,453
535,689
571,142
behalf by:
2020
2,581
568,561
571,142
571,142
35,453
535,689
571,142

Duncan Mann (Chair)

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Mind in Salford

Statement of Cash Flows for the period ending 31 March 2021

Note
2021
£
21
280,571
Cash flows from investing activities:
300
Purchase of tangible fixed assets
(2,880)
(2,580)
277,991
599,326
877,317
Cash and cash equivalents at the
beginning of the year
Cash and cash equivalents at
the end of the year
Increase/(decrease) in cash and
cash equivalents in the year
Cash provided by/(used in)
investing activities
Cash provided by/(used in)
operating activities
Dividends, interest, and rents
from investments		 2020
£
42,373
484
(527)
(43)
42,330
556,996
599,326

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Mind in Salford

Notes to the accounts for the period ended 31 March 2021

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The accounts (financial statements) have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following 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) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Mind in Salford meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

No key judgments which the trustees have made which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

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Mind in Salford

Notes to the accounts for the period ended 31 March 2021 (continued)

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

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Mind in Salford

Notes to the accounts for the period ended 31 March 2021 (continued)

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 9.

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Individual or group of similar fixed assets costing £2,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Asset Category Annual rate
Computer equipments 33%
Office fixtures and equipment 20%

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Notes to the accounts for the period ended 31 March 2021 (continued)

k Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

n Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are intially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loand which are subsequently measured at amortised cost using the effective interest model.

2 Legal status of the charity

The charity is a charitable incorporated organisation registered in England and Wales and has no share capital.

3 Income from donations and legacies

Community Fundraising
Corporate Donations
Donations
Total		 Unrestricted
Restricted
2021
Unrestricted
Restricted
2020
£
£
£
£
£
£
17,092
-
17,092
18,380
-
18,380
13,335
-
13,335
6,813
-
6,813
7,175
-
7,175
2,835
-
2,835
37,602
-
37,602
28,028
-
28,028

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Notes to the accounts for the period ended 31 March 2021 (continued)

4 Income from charitable activities

MacColl Ward Advocacy
Bolton Advocacy
Subtotal for Advocacy
MAPS (Citizen's Advice)
United Utilities
MacColl Ward Advice
Manchester Mind
Young Person
Beyond - Salford CCG
Tackling Loneliness
Reboot
Mind in the City
LGBT Zochonis
Livingwell Peer Support
Mind Covid IT Grant
NAMH
BUPA - Rainbow Mind
Subtotal for Other Income
Total
Subtotal for Welfare Rights and
Debt Advice
Salford Advice Service (NHS
Salford CCG)
Salford Advocacy (Salford City
Council)
NHS England Secure (NHS
Salford CCG)		 Unrestricted
Restricted
2021
Unrestricted
Restricted
2020
£
£
£
£
£
£
386,000
-
386,000
381,000
-
381,000
211,487
-
211,487
199,367
-
199,367
13,450
-
13,450
13,450
-
13,450
172,257
-
172,257
172,257
-
172,257
783,194
-
783,194
766,074
-
766,074
-
106,254
106,254
-
91,022
91,022
-
-
-
-
20,250
20,250
5,250
-
5,250
-
-
-
16,988
-
16,988
21,235
-
21,235
45,660
-
45,660
45,000
-
45,000
26,400
-
26,400
26,400
-
26,400
94,298
106,254
200,552
92,635
111,272
203,907
58,000
-
58,000
-
-
-
-
42,010
42,010
-
2,222
2,222
-
-
-
-
8,963
8,963
-
14,825
14,825
-
29,830
29,830
-
-
-
-
10,000
10,000
-
265,000
265,000
-
50,000
50,000
-
5,000
5,000
-
-
-
-
500
500
-
32,551
32,551
-
15,000
15,000
-
-
-
58,000
342,335
400,335
-
133,566
133,566
935,492
448,589
1,384,081
858,709
244,838
1,103,547

5 Income from other trading activities

Mindfulness
Universal Credit
Training
Grant
Student Placements
Miscellaneous		 2021
£
17,762
-
9,374
-
4,325
7,055
38,516		 2020
£
9,179
-
61,892
375
1,260
6,412
79,118

All income from other trading activities is unrestricted.

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Notes to the accounts for the period ended 31 March 2021 (continued)

6 Investment income

Income from bank deposits Unrestricted
Restricted
2021
Unrestricted
Restricted
2020
£
£
£
£
£
£
300
-
300
484
-
484
300
-
300
484
-
484

7 Cost of raising funds

Salary
Other Personnel Costs
Premises
Administration
External Training Provider
Other
Support costs
Governance		 2021
£
19,294
5,442
-
211
-
1,304
3,016
220
29,487		 2020
£
30,335
30,922
-
1,176
-
2,928
8,610
239
74,210

All expenditure on cost of raising funds is unrestricted.

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Notes to the accounts for the period ended 31 March 2021 (continued)

8 Analysis of expenditure on charitable activities

Advocacy
Welfare
Rights
and Debt
Advice
Other
£
£
Salary
687,308
185,859
118,477
9,530
1,499
33,736
Premises
5,992
-
-
Admin
9,549
4,168
1,270
114,110
Other
382
543
8,570
57,258
14,602
25,943
3,225
822
1,623
773,244
207,493
303,729
Restricted expenditure
Unrestricted expenditure
9
Analysis of governance and support costs
Basis of
Support
apportionment
£
Other personnel costs
No. of Staff
5,837
Premises
No. of Staff
40,165
Administration
No. of Staff
46,233
Other
No. of Staff
463
Depreciation
No. of Staff
2,405
Accounting
No. of Staff
2,700
97,803
Other
Personnel
Costs
Support
costs
External
Provider
Governance
costs		 Other
£
118,477
33,736
-
1,270
114,110
8,570
25,943
1,623		 2021
Advocacy
Welfare
Rights and
Debt Advice
Other
£
£
£
£
991,644
576,056
115,458
163,040
44,765
23,240
2,691
13,052
5,992
6,731
-
4,881
14,987
5,468
2,413
386
114,110
-
-
-
9,495
1,719
530
6,002
97,803
77,136
17,917
16,647
5,670
2,155
501
465		 2020
£
854,554
38,983
11,612
8,267
-
8,251
111,700
3,121
303,729 1,284,466
692,505
139,510
204,473		 1,036,488
2021
£
360,109
924,357
1,284,466
Governance
2021
Support
Governance
£
£
£
£
-
5,837
11,974
-
-
40,165
40,493
-
-
46,233
44,614
-
-
463
9,752
-
-
2,405
4,124
-
5,670
8,370
8,701
3,960		 2020
£
111,802
924,686
1,036,488
2020
£
11,974
40,493
44,614
9,752
4,124
12,661
97,803 5,670
103,473
119,658
3,960		 123,618

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Notes to the accounts for the period ended 31 March 2021 (continued)

10 Net income/(expenditure) for the year

This is stated after charging/(crediting): 2021 2020
£ £
Depreciation 2,406 4,123
Auditor's remuneration - audit fees 3,360 3,360

11 Staff costs

Staff costs during the period were as follows:

Wages and salaries
Social security costs
Pension costs		 2021
£
905,904
75,187
29,403
1,010,494		 2020
£
798,252
55,137
30,334
883,723

No employees has employee benefits in excess of £60,000 (2020: Nil).

The average number of staff employed during the period was 37 (2020: 38.75).

The average full time equivalent number of staff employed during the period was 32.6 (2020: 34.53).

The key management personnel of the charity comprise the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £50632 (2020: £50,625).

12 Trustee remuneration and expenses, and related party transactions

One member of the management committe, Dan Stears, received remuneration of £1,900 for work done on a project. No other management committee member nor any persons connected with them received any other remuneration or reimbursed expenses during the year (2020: Nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2020: nil).

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Notes to the accounts for the period ended 31 March 2021 (continued)

13 Government grants

The government grants recognised in the accounts were as follows:

MAPS
United Utilities		 2021
£
106,254
-
106,254		 2020
£
104,020
29,832
133,852

There were no unfulfilled conditions and contingencies attaching to the grants

14 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

15 Fixed assets: tangible assets

Cost
Additions
Disposals
Depreciation
Charge for the year
Disposals
Net book value
At 31 March 2020
At 1 April 2020
At 31 March 2021
At 1 April 2020
At 31 March 2021
At 31 March 2021		 Office
Computer
equipment
equipment
£
£
£
3,036
22,558
25,594
-
2,880
2,880
-
-
-
Total
3,036
25,438
28,474
2,950
20,063
23,013
86
2,320
2,406
-
-
-
3,036
22,383
25,419
-
3,055
3,055
86
2,495
2,581

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Notes to the accounts for the period ended 31 March 2021 (continued)

16 Debtors

Accounts receivable
Trade debtors
Other debtors
Prepayments and accrued income
17
Creditors: amounts falling due within one year
Accounts Payable
Trade creditors
Other creditors and accruals
Taxation and social security
Deferred income		 2021
£
5,526
-
925
8,732
15,183
2021
£
106,142
16,661
38,721
16,343
-
177,867		 2020
£
31,141
-
925
-
32,066
2020
£
21,073
16,661
6,460
18,637
-
62,831

18 Analysis of movements in restricted funds

Other
Tackling Loneliness
Mind in the City
Digtal transformation
Livingwell Peer Support
Mind - Covid IT grant
BUPA - Rainbow Mind
Welfare Rights and Debt Advice
MAPS
Total		 Balance at
1 April 2020
Income
Expenditure
Transfers
Balance at
31 March
2021
£
£
£
£
£
-
42,010
(11,760)
-
30,250
(6,988)
14,825
(6,638)
-
1,199
-
500
(316)
-
184
42,441
265,000
(217,520)
-
89,921
-
5,000
(5,000)
-
-
-
15,000
(15,000)
-
-
-
106,254
(103,875)
-
2,379
35,453
448,589
(360,109)
-
123,933

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Notes to the accounts for the period ended 31 March 2021 (continued)

18 Analysis of movements in restricted funds (continued)

Previous reporting period Previous reporting period Balance at
Balance at 31 March
1 April 2019 Income Expenditure Transfers 2020
£ £ £ £ £
Other
Tackling Loneliness 2,152 2,222 (4,374) - -
Reboot 1,714 8,963 (10,677) - -
Mind in the City - 29,830 (36,818) - (6,988)
LGBT Zochonis - 10,000 (10,000) - -
Livingwell Peer Support - 50,000 (7,559) - 42,441
Rainbow Mind - 32,551 (32,551) - -
Welfare Rights and Debt Advice
MAS 593 91,022 (91,615) - -
United Utilities (63) 20,250 (20,187) - -
Total 530 111,272 (111,802) - 35,453
Name of Description, nature and purposes of the fund
Livingwell Peer Living Well Salford is one of only four national pilot sites, as part of the Living Well UK
Support programme, which is creating new ways of supporting the mental health of people in local
communities. The Salford-based community mental health service offers holistic support
for people struggling with their mental health.

Tackling Loneliness The Loneliness Fund supported Mind in Salford’s socially distanced engagement, support, and mindfulness courses as part of our larger Social Isolation Support Package offers, which were developed in response to the needs of service users as a result of the coronavirus pandemic and lockdowns. The engagement and course offerings were delivered in partnership with local Salford organisations to ensure that the offers were socially and culturally appropriate and also offered resources, equipment, and support to these organisations around digital exclusion.

19 Analysis of movement in unrestricted funds

Previous reporting period
General fund
General fund
Sessional Councellors
Rainbow Mind		 Balance at
1 April
2020
Income
Expenditure
Transfers
As at 31
March 2021
£
£
£
£
£
535,689
1,011,910
(953,844)
(73,920)
519,835
-
-
-
35,000
35,000
-
-
-
38,920
38,920
535,689
1,011,910
(953,844)
-
593,755
Balance at
1 April
2019
Income
Expenditure
Transfers
As at 31
March 2020
£
£
£
£
£
466,267
966,339
(896,917)
-
535,689
466,267
966,339
(896,917)
-
535,689

Description, nature and purposes of the fund

Name of Description, nature and purposes of the fund General fund The free reserves after allowing for all designated funds Rainbow Mind, Both these funds are to fund additional project work out of reserves and will be spent over Sessional Councillors the next two financial years

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Notes to the accounts for the period ended 31 March 2021 (continued)

20 Analysis of net assets between funds

Tangible fixed assets
Total
Other net current
assets/(liabilities)		 General
Designated
Restricted
fund
funds
funds
Total
£
£
£
£
3,055
-
-
3,055
516,780
73,920
123,933
714,633
519,835
73,920
123,933
717,688

21 Reconciliation of net movement in funds to net cash flow from operating activities

Net income/(expenditure) for the year
Adjustments for:
Depreciation charge
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating
Dividends, interest and rents
from investments		 2021
£
146,546
2,406
(300)
16,883
115,036
280,571		 2020
£
100,479
4,123
(484)
31,491
(93,236)
42,373

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Audit Trail

Title MIS March 21 accounts for signing File Name M12 MIS accounts draft 5 31.3.21.pdf Document ID d343d69af29a1ef50323131c5e860c0826f41b1c Audit Trail Date Format MM / DD / YYYY Status Signed

01 / 25 / 2022 Sent for signature to Duncan Mann 14:55:22 UTC (duncan.a.mann@googlemail.com) and Catherine Hall (katie@sladecooper.co.uk) from paul.cowham@gmail.com IP: 167.98.134.42 01 / 27 / 2022 Viewed by Duncan Mann (duncan.a.mann@googlemail.com) 08:42:19 UTC IP: 130.88.226.17 01 / 27 / 2022 Signed by Duncan Mann (duncan.a.mann@googlemail.com) 08:58:57 UTC IP: 130.88.226.17 01 / 27 / 2022 Viewed by Catherine Hall (katie@sladecooper.co.uk) 09:45:35 UTC IP: 88.97.26.184 01 / 27 / 2022 Signed by Catherine Hall (katie@sladecooper.co.uk) 15:26:34 UTC IP: 88.97.26.184 01 / 27 / 2022 The document has been completed. 15:26:34 UTC