Registered charity no: 1156625
Mind in Salford
Report and financial statements For the year ended 31[st] March 2022
Doc ID: f1167bdfc4325c112196ad68737cb5a0efff1340
Mind In Salford
For the year ended 31[st] March 2022
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 Nadia Mustafa Karim Appointed 17 December 2021 Ian Cameron Wells Appointed 17 November 2021 Julie Jarman Eleanor Walker Dan Stears Elisa Hampson
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 2022
The trustees present their report and the audited financial statements for the year ended 31[st] March 2022.
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:
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To promote the mental health of the people of Salford;
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To provide Advocacy Services for people aged 18-65 in contact with Mental Health Services in Salford;
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To advocate for mental health in Salford;
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To establish project activity in services to promote mental wellbeing.
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To consider other options of service provision around mental health issues in the future;
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No grants given by Mind in Salford.
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 21/22 Mind in Salford has continued to deliver its innovative services. 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.
We have continued 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 one to one and group Rainbow Mind services for LGBTIAQ+ people.
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Mind In Salford
Trustees’ annual report
For the year ended 31[st] March 2022
Achievements and Performance
During this financial year we were slowly moving out of the restrictions of the pandemic and implementing our organisational recovery plan.
This has meant the gradual introduction of more face to face work with clients but we continued to implement a blended model (face to face and online) to meet the needs of all of our service users. A large number of the users of our services have fed back that they still feel reticent to attend appointments and groups face to face because of their anxieties around Covid.
Some services however, have been delivered face to face all the way through the restrictions, particularly those for older people and people with learning disabilities who are typically digitally excluded or struggle to communicate over the phone.
We have continued to meet our KPIs for services in this year and in some cases such as the Bolton Advocacy contract, we have far exceeded targets. For our Money Advice & Pensions contract lower KPIs were agreed nationally to allow for the impact of Covid on debt advisors.
We continued to deliver the peer support service as part of the Living Well collaborative. In this year we recruited a new Development worker and a Lived experience Coordinator to support the project. The service is going from strength to strength and continues to roll out across the 5 neighbourhoods in Salford with the voices of lived experience at its heart.
Rainbow Mind LGBT+ service took on an Operations Manager in this year as we finalise our strategic planning for the growth of the service across Greater Manchester and London. We spoke to national Mind about the possibility of funding for a coordinator to support the roll out of best practice that we have developed across the Mind network for LGBT+ services.
We were successful in gaining grant funding for a mindfulness initiative aimed at people of colour. The project offers training and mentoring in mindfulness for people from marginalised communities with a view to providing outreach mindfulness sessions into more diverse populations. This is to combat the lack of access and opportunity for people of colour in the mindfulness field.
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 5,674 different people accessed one or more of our services in 2021-22.
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Mind In Salford
Trustees’ annual report
For the year ended 31[st] March 2022
01 April 2021 – 31[st] March 2022
| Service Area | Client Numbers |
|---|---|
| Salford Advocacy: | 1832 |
| Secure Advocacy: | 871 |
| Bolton Advocacy: | 1184 |
| Advice Services | 1504 |
| Living Well: | 57 |
| Mindfulness: | 68 |
| Rainbow Mind: | 115 |
| Training: | 43 |
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 period, especially in fundraising.
Volunteers have still 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 68 in this year. We have created some new roles and retained the majority of the current workforce.
Fundraising
During the financial year 21/22 Mind in Salford employed a Fundraising Officer to kick start our fundraising again after the difficulties of Covid. The fundraising officer has focused on community fundraising and building relationships with corporate partners to fulfil their Corporate Social Responsibility (CSR).
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.
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Mind In Salford
Trustees’ annual report
For the year ended 31[st] March 2022
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 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:
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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.
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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.
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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 £1,188,282 (2021: £1,460,499) in the twelve month period. This was predominantly achieved through the delivery of service contracts, and grant funded projects (£1,138,030) with the remaining income received from trading activities (£28,102), donations (£22,067) and bank interest (£83). 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)
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
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Mind In Salford
Trustees’ annual report
For the year ended 31[st] March 2022
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 £495,712 (2021 £519,835). Reserves are calculated as being unrestricted funds less fixed assets and designated funds. This represents just under 5 months costs. The trustees have created two designated funds, both to fund additional work out of reserves; £17,766 for the Rainbow Mind project and £38,920 to fund sessional councillors.
Plans for the Future
In 2022/23 we will be beginning the first phase of our strategic planning for the next 5 years to take us up to 2028. We will be engaging all stakeholders in the process and holding a series of strategic away days to enable all staff, trustees, volunteers and service users to input and shape the strategy going forward.
We will establish the planned ‘Service User Advisory Panel’ to meet regularly and advise on all aspects of the organisations strategic direction and operational delivery.
We will continue to expand our peer support service as part of the Living pilot and extend its reach into the 5 neighbourhoods in Salford.
We will formalise ways of disseminating the learning and best practice of our Rainbow mind mental health interventions for LGBT+ people to spread across the Mind network and support other LMAs to implement services for this population in their local areas. We will also begin to campaign across GM for the better treatment and challenging of stigma for people who identify as LGBT+.
We will fundraise to expand the provision of our successful Rainbow Mind 1-1 therapy offer and develop trans specific services.
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 and receive no benefits from the charity. 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.
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Mind In Salford
Trustees’ annual report
For the year ended 31[st] March 2022
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 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:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles in the Charities SORP;
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Make judgements and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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 ……………………. and signed on 18 Jan 23 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 2022 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:
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give a true and fair view of the state of the charity’s affairs as at 31 March 2022, and of its incoming resources and application of resources, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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have been prepared in accordance with the requirements of the Charities Act 2011.
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:
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the information given in the financial statements is inconsistent in any material respect with the trustees’ report; or
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sufficient accounting records have not been kept; or
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the financial statements are not in agreement with the accounting records; or
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we have not received all the information and explanations we require for our audit.
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:
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enquiry of management and those charged with governance around actual and potential litigation and claims.
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enquiry of the charity's staff, management and those charged with governance to identify any instances of non-compliance with laws and regulations.
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reviewing minutes of meetings of those charged with governance.
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reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
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auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.
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 Jersey Street Manchester M4 6JG
Date: 01 / 27 / 2023
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 year ended 31 March 2022
| Unrestricted funds Note £ Income from: Donations and legacies 3 21,462 Charitable activities: 4 876,067 5 28,102 Investments 6 83 Total income 925,714 Expenditure on: Raising funds 7 31,325 Charitable activities: 8 935,746 Total expenditure 967,071 10 (41,357) Transfer between funds - (41,357) Reconciliation of funds Total funds brought forward 593,755 Total funds carried forward 552,398 Net movement in funds for the period Net income/(expenditure) for the period Other trading activities |
Restricted funds £ 605 261,963 - - 262,568 - 343,433 343,433 (80,865) - (80,865) 123,933 43,068 |
2022 Total funds £ 22,067 1,138,030 28,102 83 1,188,282 31,325 1,279,179 1,310,504 (122,222) - (122,222) 717,688 595,466 |
2021 Total funds £ 37,602 1,384,081 38,516 300 |
|---|---|---|---|
| 1,460,499 | |||
| 29,487 1,284,466 |
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| 1,313,953 | |||
| 146,546 - |
|||
| 146,546 470,663 |
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| 617,209 |
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 2022
| Note £ £ Fixed assets Tangible assets 15 9,439 Total fixed assets 9,439 Current assets Debtors 16 7,835 Cash at bank and in hand 692,936 Total current assets 700,771 Liabilities Creditors: amounts falling due in less than one year 17 (114,744) Net current assets 586,027 Total assets less current liabilities 595,466 Net assets 595,466 Funds of the charity: Restricted income funds 18 43,068 Unrestricted income funds 19 552,398 Total charity funds 595,466 2022 The notes on pages 14 to 25 form part of these accounts. |
£ £ 3,055 3,055 15,183 877,317 892,500 (177,867) 714,633 717,688 717,688 123,933 593,755 717,688 2021 |
£ £ 3,055 3,055 15,183 877,317 892,500 (177,867) 714,633 717,688 717,688 123,933 593,755 717,688 2021 |
|---|---|---|
| 3,055 714,633 |
||
| 717,688 | ||
| 717,688 | ||
| 123,933 593,755 |
||
| 717,688 | ||
18 January 2023 Approved by the trustees on …............................... and signed on their behalf by:
Duncan Mann (Chair)
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Mind in Salford
Statement of Cash Flows for the year ending 31 March 2022
| Note 2022 £ 21 (174,384) Cash flows from investing activities: 83 Purchase of tangible fixed assets (10,080) (9,997) (184,381) 877,317 692,936 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 |
2021 £ 280,571 |
|---|---|
| 300 (2,880) |
|
| (2,580) | |
| 277,991 599,326 |
|
| 877,317 |
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Mind in Salford
Notes to the accounts for the year ended 31 March 2022 (continued)
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 year ended 31 March 2022 (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 year ended 31 March 2022 (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:
-
Costs of raising funds comprise the costs of commercial trading including Mindfulness, Training Service, Student Placement and their associated support costs.
-
Expenditure on charitable activities includes the costs of Advocacy, IMHA Advocacy and Welfare Rights and Debt Advice undertaken to further the purposes of the charity and their associated support costs.
-
Other expenditure represents those items not falling into any other heading.
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 year ended 31 March 2022 (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 2022 Unrestricted Restricted 2021 £ £ £ £ £ £ 16,105 530 16,635 17,092 - 17,092 1,265 - 1,265 13,335 - 13,335 4,092 75 4,167 7,175 - 7,175 |
|---|---|
| 21,462 605 22,067 37,602 - 37,602 |
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Notes to the accounts for the year ended 31 March 2022 (continued)
4 Income from charitable activities
| MacColl Ward Advocacy Bolton Advocacy Subtotal for Advocacy MAPS (Citizen's Advice) IMA MacColl Ward Advice Manchester Mind Young Person Beyond - Salford CCG Beyond - Salford CC Tackling Loneliness Manchester Mind Universal Credit Mind in the City Livingwell Salford CCG Livingwell Peer Support Livingwell - other Mind Covid IT Grant NAMH BUPA - Rainbow Mind National Lottery Fund - Bursery National Mind - Mindfulness 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 2022 Unrestricted Restricted 2021 £ £ £ £ £ £ 391,650 - 391,650 386,000 - 386,000 206,087 - 206,087 211,487 - 211,487 13,450 - 13,450 13,450 - 13,450 173,257 - 173,257 172,257 - 172,257 |
|---|---|
| 784,444 - 784,444 783,194 - 783,194 - 106,883 106,883 - 106,254 106,254 420 - 420 - - - 7,000 - 7,000 5,250 - 5,250 - - - 16,988 - 16,988 49,278 - 49,278 45,660 - 45,660 30,678 - 30,678 26,400 - 26,400 |
|
| 87,376 106,883 194,259 94,298 106,254 200,552 - 29,000 29,000 58,000 - 58,000 - 70,000 70,000 - - - - - - - 42,010 42,010 4,247 - 4,247 - - - - 3,000 3,000 - 14,825 14,825 - 4,700 4,700 - - - - 29,568 29,568 - 265,000 265,000 - 312 312 - - - - - - - 5,000 5,000 - - - - 500 500 - - - - 15,000 15,000 - 5,000 5,000 - - - - 13,500 13,500 - - - |
|
| 4,247 155,080 159,327 58,000 342,335 400,335 |
|
| 876,067 261,963 1,138,030 935,492 448,589 1,384,081 |
5 Income from other trading activities
| Mindfulness Training Student Placements Miscellaneous |
2022 £ 10,815 15,220 4,820 (2,753) 28,102 |
2021 £ 17,762 9,374 4,325 7,055 |
|---|---|---|
| 38,516 |
All income from other trading activities is unrestricted.
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Notes to the accounts for the year ended 31 March 2022 (continued)
6 Investment income
| Income from bank deposits | Unrestricted Restricted 2022 Unrestricted Restricted 2021 £ £ £ £ £ £ 83 - 83 300 - 300 |
|---|---|
| 83 - 83 300 - 300 |
7 Cost of raising funds
| Salary Other Personnel Costs Premises Administration External Training Provider Other Support costs Governance |
2022 £ 18,246 8,974 - 129 - 197 3,535 244 31,325 |
2021 £ 19,294 5,442 - 211 - 1,304 3,016 220 |
|---|---|---|
| 29,487 |
All expenditure on cost of raising funds is unrestricted.
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Notes to the accounts for the year ended 31 March 2022 (continued)
8 Analysis of expenditure on charitable activities
| Advocacy Welfare Rights and Debt Advice Other £ £ Salary 709,141 168,413 143,923 7,428 1,312 30,828 Premises 5,952 - - Admin 6,199 4,900 908 - - 20,000 - - 58,701 Other 255 1,138 4,568 75,163 18,642 15,703 4,122 1,022 861 808,260 195,427 275,492 Restricted expenditure Unrestricted expenditure 9 Analysis of governance and support costs Basis of Support apportionment £ Other personnel costs No. of Staff 7,702 Premises No. of Staff 39,164 Administration No. of Staff 60,181 Other No. of Staff 2,189 Depreciation No. of Staff 3,696 Accounting No. of Staff 2,000 114,932 Grants paid to external providers Other Personnel Costs Support costs External Provider Governance costs |
Other £ 143,923 30,828 - 908 20,000 58,701 4,568 15,703 861 |
2022 Advocacy Welfare Rights and Debt Advice Other £ £ £ £ 1,021,477 687,308 185,859 118,477 39,568 9,530 1,499 33,736 5,952 5,992 - - 12,007 9,549 4,168 1,270 20,000 - - 114,110 58,701 - - - 5,961 382 543 8,570 109,508 57,258 14,602 25,943 6,005 3,225 822 1,623 |
2021 £ 991,644 44,765 5,992 14,987 114,110 - 9,495 97,803 5,670 |
|---|---|---|---|
| 275,492 | 1,279,179 773,244 207,493 303,729 |
1,284,466 | |
| 2022 £ 343,433 935,746 1,279,179 Governance 2022 Support Governance £ £ £ £ - 7,702 5,837 - - 39,164 40,165 - - 60,181 46,233 - - 2,189 463 - - 3,696 2,405 - 4,200 6,200 2,700 5,670 |
2021 £ 360,109 924,357 |
||
| 1,284,466 | |||
| 2021 £ 5,837 40,165 46,233 463 2,405 8,370 |
|||
| 114,932 | 4,200 119,132 97,803 5,670 |
103,473 |
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Notes to the accounts for the year ended 31 March 2022 (continued)
10 Net income/(expenditure) for the year
| This is stated after charging/(crediting): | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Depreciation | 3,696 | 2,406 |
| Auditor's remuneration - audit fees | 4,000 | 3,360 |
11 Staff costs
Staff costs during the period were as follows:
| Wages and salaries Social security costs Pension costs |
2022 £ 933,914 76,094 29,715 1,039,723 |
2021 £ 905,904 75,187 29,403 |
|---|---|---|
| 1,010,494 |
No employees has employee benefits in excess of £60,000 (2021: Nil).
The average number of staff employed during the period was 41 (2021: 37). The average full time equivalent number of staff employed during the period was 35.5 (2021: 32.6).
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 £52,997 (2021: £50,632).
12 Trustee remuneration and expenses, and related party transactions
No members of the menagement committee received any remuneration (2021: £1,900). No other management committee member nor any persons connected with them received any other remuneration or reimbursed expenses during the year (2021: 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 (2021: nil).
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Notes to the accounts for the year ended 31 March 2022 (continued)
13 Government grants
The government grants recognised in the accounts were as follows:
| MAPS United Utilities |
2022 £ 106,883 420 107,303 |
2021 £ 106,254 - |
|---|---|---|
| 106,254 |
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
| Fixed assets: tangible assets | |
|---|---|
| Cost Additions Disposals Depreciation Charge for the year Disposals Net book value At 31 March 2021 At 1 April 2021 At 31 March 2022 At 1 April 2021 At 31 March 2022 At 31 March 2022 |
Office Computer equipment equipment £ £ £ 3,036 25,438 28,474 - 10,080 10,080 - - - Total |
| 3,036 35,518 38,554 |
|
| 3,036 22,383 25,419 - 3,696 3,696 - - - |
|
| 3,036 26,079 29,115 |
|
| - 9,439 9,439 |
|
| - 3,055 3,055 |
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Notes to the accounts for the year ended 31 March 2022 (continued)
16 Debtors
| Debtors | ||
|---|---|---|
| Trade debtors Other debtors Prepayments and accrued income Creditors: amounts falling due within one year Trade creditors Other creditors and accruals Taxation and social security Income received in advance |
2022 £ 1,510 925 5,400 7,835 2022 £ 10,813 24,676 18,758 60,497 114,744 |
2021 £ 5,526 925 8,732 |
| 15,183 | ||
| 2021 £ 122,803 38,721 16,343 - |
||
| 177,867 |
17 Creditors: amounts falling due within one year
18 Analysis of movements in restricted funds
| Other Tackling Loneliness Mind in the City Digtal transformation Livingwell Peer Support Livingwell Salford CCG Livingwell other Mindfulness The Listening Lounge National Lottery fund bursary National Mind - Mindfulness Rainbow Mind Beyond Welfare Rights and Debt Advice MAPS Total |
Balance at 1 April 2021 Income Expenditure Transfers Balance at 31 March 2022 £ £ £ £ £ 30,250 - - (30,250) - 1,199 3,000 (4,199) - - 184 - (184) - - 89,921 - (89,921) - - - 4,700 (4,700) - - - 312 (312) - - - - (30,250) 30,250 - - 29,568 - - 29,568 - 5,000 (5,000) - - - 13,500 - - 13,500 - 605 (605) - - - 99,000 (99,000) - - 2,379 106,883 (109,262) - - |
|---|---|
| 123,933 262,568 (343,433) - 43,068 |
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Notes to the accounts for the year ended 31 March 2022 (continued)
18 Analysis of movements in restricted funds (continued)
| Previous reporting period Balance at 1 April Balance at 31 March |
Previous reporting period Balance at 1 April Balance at 31 March |
|---|---|
| 2020 Income Expenditure Transfers 2021 |
|
| £ £ £ £ £ |
|
| Other | |
| Tackling Loneliness | - 42,010 (11,760) - 30,250 |
| Mind in the City | (6,988) 14,825 (6,638) - 1,199 |
| Digtal transformation - 500 (316) - 184 |
|
| Livingwell Peer Support 42,441 265,000 (217,520) - 89,921 |
|
| Mind - Covid IT grant - 5,000 (5,000) - - |
|
| BUPA - Rainbow Mind - 15,000 (15,000) - - |
|
| Welfare Rights and Debt Advice | |
| MAPS | - 106,254 (103,875) - 2,379 |
| Total | - 448,589 (360,109) - 123,933 |
| Name of | Description, nature and purposes of the fund |
| The Listening Lounge | This is a crisis response fund to pay for peer support workers for people that are diverted |
| away from Accident and Emergency, and works alongside home based treatment services | |
| 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. | |
| MAPS | This is money from the Money Advice and Pension Service, and is to provide debt advice |
| for people with mental health conditions | |
| National Mind - | This is a project to increase the number of mindfulness teachers from the BAPOC |
| Mindfulness | communities |
| 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
| General fund Sessional Councellors Rainbow Mind |
Balance at 1 April 2021 Income Expenditure Transfers As at 31 March 2022 £ £ £ £ £ 519,835 925,714 (949,837) - 495,712 35,000 - (17,234) - 17,766 38,920 - - - 38,920 |
|---|---|
| 593,755 925,714 (967,071) - 552,398 |
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Notes to the accounts for the year ended 31 March 2022 (continued)
19 Analysis of movements in unrestricted funds (continued)
| Previous reporting period Sessional Councellors General fund 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 |
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 Sessional Councillors over the next two financial years
20 Analysis of net assets between funds
| Tangible fixed assets Total Other net current assets/(liabilities) |
General Designated Restricted fund funds funds Total £ £ £ £ 9,439 - - 9,439 486,273 56,686 43,068 586,027 |
|---|---|
| 495,712 56,686 43,068 595,466 |
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 |
2022 £ (122,222) 3,696 (83) 7,348 (63,123) (174,384) |
2021 £ 146,546 2,406 (300) 16,883 115,036 |
|---|---|---|
| 280,571 |
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