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← Mind In Salford

2025-03-31-accounts

Registered charity no: 1156625

Mind in Salford

Report and financial statements For the year ended 31[st] March 2025

Mind In Salford

For the year ended 31[st] March 2025

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:

Rimpy Batta Chair appointed 17[th] Jan 24 Duncan Mann Chair resigned 17[th] Jan 24 Nadia Mustafa Karim Vice Chair Eleanor Walker Secretary Eliza Hampson Julie Jarman

Ian Wells

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 2025

The trustees present their report and the audited financial statements for the year ended 31[st] March 2025.

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 24/25, 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 and at Riverside; 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 Neighbourhood Mental Health Team (formerly Living Well). We have also continued to deliver 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 2025

Trustee Report

Achievements and Performance

This year has been one of significant growth, innovation, and deepening impact for our organisation. Against the backdrop of the ongoing cost-of-living crisis, which continues to place extraordinary pressure on people’s mental wellbeing, we have strengthened our services, expanded our reach, and invested in new models of support that place lived experience and community leadership at the centre of our mission.

Responding to the Cost-of-Living Crisis

Our Welfare Rights & Debt Advice Service has been busier than ever. Increasing levels of debt, fuel poverty and food insecurity in Salford have driven a sharp rise in demand.

In response to this increasing demand, we launched Money & Me, our new financial capability service designed specifically to support people with mental health issues. The service helps individuals build confidence, develop essential budgeting and money-management skills, and improve their long-term financial resilience. Early feedback demonstrates that Money & Me is already making a meaningful difference to people who often face the greatest barriers to financial independence.

- Advocacy and Rights Based Support

The Salford Advocacy Hub has continued to deliver the contract to support the people of Salford for statutory and non-statutory advocacy in this year. We have upheld our commitment to champion the rights and wishes of people we support and this has consistently driven us to achieve exceptional results – far exceeding commissioning targets.

Our forensic advocacy service in the low and medium secure units at Riverside has continued to support clients detained under the mental health act and ensure that they are having their rights upheld, particularly when in seclusion. Our Patient Engagement Group (PEG) at the unit has continued to empower and give service users a voice.

Innovative Clinical and Therapeutic Developments

This year we broke new ground through our Tend VR clinical trials, innovatively using virtual reality headsets to deliver Mindfulness-Based Cognitive Therapy (MBCT). This approach has enabled clients to access immersive, high-quality therapeutic experiences in a way that increases accessibility, engagement, and reach through digital innovation.

We also launched the Rainbow Mind One-to-One Therapy Service, marking a major milestone in our therapeutic offer. During the first year, we successfully recruited a team of sessional therapists, began producing and refining our bespok

e therapy model, and completed the first full year of delivery—culminating in the submission of a comprehensive year-one report.

Strengthening Lived Experience and Peer Support

A significant achievement this year was the successful business case for increased investment in our peer support provision within the Neighbourhood Mental Health Team. This resulted in our peer workers’ roles being uplifted to Band 3 (Agenda for Change), recognising the professional skill, expertise, and emotional labour inherent in peer work.

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Mind In Salford

Trustees’ annual report

For the year ended 31[st] March 2025

Community Engagement and Partnerships

We forged a partnership with the LGBTQIA+ youth project run by Salford City Council who run youth groups across the city. We are working with them on compassion focused group work for their attendees.

We have continued to strengthen our relationship with Public Health in Salford; which has led to further commissioned training to be delivers for Connect 5 and Mental Health First Aid Champion training.

We have continu3ed to support outreach events hosted by Salford City Council, Public Health and the Health Improvement Team to raise awareness of our services.

As part of our Money & Me programme we have created and on-going partnership with the Probation Service to deliver financial capability & mental health sessions with their service users.

Organisational Development and Strategy

In this year we merged our Strategic Pillars Working Groups (made up of staff from across the organisation) to feed into and continue to evolve our Strategic vision, and to guide and shape our direction.

Mission

Our Mission is to use our fierce compassion, diverse expertise and person -centred approach, to campaign and provide radically caring, impactful services that make a positive difference to the wellbeing and mental health of local people.

Vision

Our vision is to make a positive difference to the wellbeing and mental health of local people and to have a society that is compassionately supportive and respectful.

Values

We value…

Lived Experience – your strengths and lived experience shape and impact our work to support and fight for better mental health.

Respect – We recognise intersectionality and value our differences, we strive for equity for all.

We are….

Community Focused – Our community is at the heart of everything we do, we listen and respond with supportive expertise.

Compassionate – We are motivated by compassion and provide support without judgement to help you improve your resilience and self-care

Our Volunteers

We have continued to further develop our volunteering roles and created a team of fundraising volunteers and opportunities for volunteering days for corporations.

Volunteers have still been involved in the Welfare Rights service, Advocacy and Rainbow Mind.

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Mind In Salford

Trustees’ annual report

For the year ended 31[st] March 2025

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 54 in number in this year. We have consolidated some roles in order to better serve our communities.

Fundraising

In this year, we developed a new fundraising strategy designed to make it easier for individuals, community groups, and partner organisations to support our work with minimal staff involvement. As part of this approach, we expanded the fundraising resources available on our website, creating a clear and user-friendly toolkit that includes step-by-step guides, downloadable materials, and ideas for events and campaigns. This self-service model empowers supporters to organise their own fundraising activities independently, increases our reach, and enables our staff team to focus on strategic relationship building while still generating vital income for our organisation.

Who Used and Benefited From Our Services?

Our current funding covers us to work with clients across Salford, the Riverside Centre in Prestwich and across Greater Manchester for the Rainbow Mind LGBTQIA+ mental health services.

In total 5,280 different people accessed one or more of our services in 2024-25.

1[st] April 2024 – 31[st] March 2025

Service Area Client
Numbers
Salford Advocacy 2,089
Secure Advocacy 394
Advice Service 1,872
Living Well Advice* 217
Living Well (Peer service) 267
Rainbow Mind 73
Training 368

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 part of the LGBTQIA+ community.

Our Volunteers

We have continued to further develop our volunteering roles and created a team of fundraising volunteers and opportunities for volunteering days for corporations.

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Mind In Salford

Trustees’ annual report

For the year ended 31[st] March 2025

Volunteers have still been involved in the welfare rights service. Advocacy service and in Rainbow Mind.

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 54 in number in this year.

Fundraising

In this year, we developed a new fundraising strategy designed to make it easier for individuals, community groups, and partner organisations to support our work with minimal staff involvement. As part of this approach, we expanded the fundraising resources available on our website, creating a clear and user-friendly toolkit that includes step-by-step guides, downloadable materials, and ideas for events and campaigns. This self-service model empowers supporters to organise their own fundraising activities independently, increases our reach, and enables our staff team to focus on strategic relationship building while still generating vital income for our organisation.

Financial Review

The charity’s turnover was £1,249,409 (2024: £1,178,160) in the twelve month period. This was predominantly achieved through the delivery of service contracts, and grant funded projects £1,208,522 (2024: £1,105,294) with the remaining income received from trading activities £12,207 (2024: £32,020), donations £23,672 (2024: £35,906) and bank interest £5,008 (2024: £4,930). The charity aims to continue to diversify its income streams.

Principal Funding Sources

Our service contracts are delivered for: Salford City Council, Salford 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), the National Lottery Community Fund, United Utilities and Salford CVS.

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 where 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 to ensure continuity of operations between projects. The charity’s present level of reserves is £337,430 (2024: £318,148) (unrestricted funds less fixed assets and designated funds). This represents between

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Mind In Salford

Trustees’ annual report

For the year ended 31[st] March 2025

3 and 4 months total costs, and an increase on the previous year. The level of reserves is within policy, and the charity continually monitors this.

Plans for the Future

In 2024/25 we will be seeking funding to expand our LGBTQIA+ one to one therapy service as part of the Rainbow Mind partnership. We will be applying to the lottery Community Fund. We will ensure the expanded service caters for people with multiple marginalised identities and intersectionality’s.

We will continue to run our Strategic Pillar working groups with staff to embed Lived Experience at the very heart of the organisation. The groups will continue to inform the updating of our 5-year strategic plan. We will also update our Mission, Vision and Values to refocus are service delivery and campaigning work.

We will apply for funding to implement the ‘Money & Me’ programme as part of our Welfare Rights & Debt mental health specific service. This will allow us to do preventative work and carry out more financial capability sessions with clients whilst also addressing the mental health and the connections between the two.

We will develop our sleep project and apply for funding to support people in our community who struggle with sleep issues, which have a detrimental effect on their mental health.

We will continue to develop community partnerships with grassroots organisations to target services at marginalised groups, and ensure that Mind in Salford’s ambition of becoming an anti-racist organisation continues to move forward.

We will consolidate and further develop our current WRDA, Advocacy Hub and Forensic Advocacy services. Ensuring that they continue to deliver person-centred, innovative services to the people of Salford.

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 charity’s 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 charity’s management and development.

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Mind In Salford

Trustees’ annual report

For the year ended 31[st] March 2025

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:

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 10/12/2025, and signed on their behalf by:

Rimpy Batta Chair

8

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 2025 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 8, 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 …]

10

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/auditorsresponsibilities. This description forms part of our auditor’s report.

Slade & Cooper Limited Statutory Auditors Beehive Jersey Street Manchester M4 6JG

Date: 27/02/2026

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 2025

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
23,672
Charitable activities:
4
716,386
5
12,207
Investments
6
5,008
Total income
757,273
Expenditure on:
Raising funds
7
43,947
Charitable activities:
8
717,966
Total expenditure
761,913
10
(4,640)
Transfer between funds
-
(4,640)
Reconciliation of funds
Total funds brought forward
374,885
Total funds carried forward
370,245
Net movement in funds for
the period
Net income/(expenditure)
for the period
Other trading activities		 Restricted
funds
£
-
492,136
-
-
492,136
-
479,045
479,045
13,091
-
13,091
74,112
87,203		 2025
Total funds
£
23,672
1,208,522
12,207
5,008
1,249,409
43,947
1,197,011
1,240,958
8,451
-
8,451
448,997
457,448		 2024
Total funds
£
35,906
1,105,294
32,030
4,930
1,178,160
34,451
1,308,768
1,343,219
(165,059)
-
(165,059)
614,056
448,997

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 2025

Note
£
£
Fixed assets
Tangible assets
15
32,815
Total fixed assets
32,815
Current assets
Debtors
16
26,881
Cash at bank and in hand
430,319
Total current assets
457,200
Liabilities
Creditors: amounts falling
due in less than one year
17
(32,567)
Net current assets
424,633
Total assets less current liabilities
457,448
Net assets
457,448
Funds of the charity:
Restricted income funds
18
87,203
Unrestricted income funds
19
370,245
Total charity funds
457,448
2025		 £
£
45,625
45,625
21,832
411,086
432,918
(29,546)
403,372
448,997
448,997
74,112
374,885
448,997
2024		 £
£
45,625
45,625
21,832
411,086
432,918
(29,546)
403,372
448,997
448,997
74,112
374,885
448,997
2024
45,625
403,372
448,997
448,997
74,112
374,885
448,997

The notes on pages 15 to 26 form part of these accounts.

Approved by the trustees on 10/12/2025, and signed on their behalf by:

Rimpy Batta (Chair)

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Mind in Salford

Statement of Cash Flows for the year ending 31 March 2025

Note
2025
£
21
16,595
Cash flows from investing activities:
5,008
Purchase of tangible fixed assets
(2,370)
2,638
19,233
411,086
430,319
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		 2024
£
(198,691)
4,930
(5,760)
(830)
(199,521)
610,607
411,086

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Mind in Salford

Notes to the accounts for the year ended 31 March 2025 (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 2025 (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 2025 (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 equipment & software 20% to 33% Office fixtures and equipment 20%

17

Mind in Salford

Notes to the accounts for the year ended 31 March 2025 (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
2025
Unrestricted
Restricted
2024
£
£
£
£
£
£
1,349
-
1,349
6,381
-
6,381
1,528
-
1,528
430
7,942
8,372
20,795
-
20,795
21,028
125
21,153
23,672
-
23,672
27,839
8,067
35,906

18

Mind in Salford

Notes to the accounts for the year ended 31 March 2025 (continued)

4 Income from charitable activities

MacColl Ward Advocacy
Subtotal for Advocacy
MAPS (Citizen's Advice)
IMA
MacColl Ward Advice
Money and Me
Eric Wright
Young Person
GMCVO - IAPT
Livingwell Salford CCG
Livingwell - Start in Salford
Livingwell - six degrees (IAPT)
Mindfulness for Menopause TOG Mind
National Lottery Community Fund
Salford CCG The Listening Lounge
Salford City Council - training
Rainbow Mind - Mind in the City
Tend VR
Youth Connect 5 in transit
Subtotal for Other Income
Total
Tameside, Oldham & Glossop Mind
Subtotal for Welfare Rights and Debt
Advice
Salford Advice Service (NHS Salford
CCG)
Salford Advocacy (Salford City
Council)
NHS England Secure (NHS Salford
CCG)
National Mind		 Unrestricted
Restricted
2025
Unrestricted
Restricted
2024
£
£
£
£
£
£
391,000
-
391,000
391,000
-
391,000
206,087
-
206,087
209,900
-
209,900
13,450
-
13,450
13,450
-
13,450
21,760
-
21,760
21,630
-
21,630
632,297
-
632,297
635,980
-
635,980
-
111,720
111,720
-
115,154
115,154
-
-
-
-
-
-
7,000
-
7,000
7,000
-
7,000
-
42,422
42,422
-
-
280
280
18,000
18,000
-
27,000
27,000
25,000
25,000
45,000
-
45,000
45,000
-
45,000
32,089
-
32,089
32,089
-
32,089
84,089
181,422
265,511
84,089
158,154
242,243
-
-
-
-
22,089
22,089
-
129,595
129,595
-
116,614
116,614
-
-
-
-
-
-
-
-
-
-
-
-
-
21,414
21,414
-
20,890
20,890
79,000
79,000
-
-
-
-
35,705
35,705
-
35,705
35,705
-
30,000
30,000
-
30,000
30,000
-
-
-
-
1,773
1,773
-
10,000
10,000
-
-
-
-
5,000
5,000
-
-
-
-
310,714
310,714
-
227,071
227,071
716,386
492,136
1,208,522
720,069
385,225
1,105,294

5 Income from other trading activities

Mindfulness
Training
Student Placements
Miscellaneous
All income from other trading activities is unrestricted.		 2025
£
115
6,195
4,700
1,197
12,207		 2024
£
11,214
15,349
2,430
3,037
32,030

19

Mind in Salford

Notes to the accounts for the year ended 31 March 2025 (continued)

6 Investment income

Income from bank deposits Unrestricted
Restricted
2025
Unrestricted
Restricted
2024
£
£
£
£
£
£
5,008
-
5,008
4,930
-
4,930
5,008
-
5,008
4,930
-
4,930

7 Cost of raising funds

Salary
Other Personnel Costs
Premises
Administration
Other
Support costs
Governance		 2025
£
24,996
1,052
527
13,911
3,345
116
43,947		 2024
£
28,097
548
-
534
400
4,613
259
34,451

All expenditure on cost of raising funds is unrestricted.

20

Mind in Salford

Notes to the accounts for the year ended 31 March 2025 (continued)

8 Analysis of expenditure on charitable activities

Advocacy
Welfare
Rights
and Debt
Advice
Other
£
£
Salary
523,433
202,253
208,090
20,313
2,262
53,012
Premises
-
Admin
1,130
6,824
779
Other
5,384
6,286
22,160
73,262
30,509
36,451
2,541
1,058
1,264
626,063
249,192
321,756
Restricted expenditure
Unrestricted expenditure
9
Analysis of governance and support costs
Basis of
Support
apportionment
£
Other personnel costs
income
5,359
Premises
income
48,812
Administration
income
41,457
Other
income
32,759
Depreciation
income
15,180
income
-
143,567
Support costs
Governance costs
Other Personnel
Costs
Year end accounts and audit		 Advocacy
Welfare
Rights
and Debt
Advice
Other
£
£
Salary
523,433
202,253
208,090
20,313
2,262
53,012
Premises
-
Admin
1,130
6,824
779
Other
5,384
6,286
22,160
73,262
30,509
36,451
2,541
1,058
1,264
626,063
249,192
321,756
Restricted expenditure
Unrestricted expenditure
9
Analysis of governance and support costs
Basis of
Support
apportionment
£
Other personnel costs
income
5,359
Premises
income
48,812
Administration
income
41,457
Other
income
32,759
Depreciation
income
15,180
income
-
143,567
Support costs
Governance costs
Other Personnel
Costs
Year end accounts and audit		 Advocacy
Welfare
Rights
and Debt
Advice
Other
£
£
Salary
523,433
202,253
208,090
20,313
2,262
53,012
Premises
-
Admin
1,130
6,824
779
Other
5,384
6,286
22,160
73,262
30,509
36,451
2,541
1,058
1,264
626,063
249,192
321,756
Restricted expenditure
Unrestricted expenditure
9
Analysis of governance and support costs
Basis of
Support
apportionment
£
Other personnel costs
income
5,359
Premises
income
48,812
Administration
income
41,457
Other
income
32,759
Depreciation
income
15,180
income
-
143,567
Support costs
Governance costs
Other Personnel
Costs
Year end accounts and audit		 2025
Advocacy
Welfare
Rights and
Debt
Advice
Other
£
£
£
933,776
554,172
193,133
287,746
75,587
22,816
3,186
69,466
-
825
-
-
8,733
2,419
9,712
906
33,830
1,187
2,825
4,113
140,222
84,390
32,008
34,663
4,863
2,906
1,102
1,193		 2024
£
1,035,051
95,468
825
13,037
8,125
151,061
5,201
626,063
249,192
321,756		 1,197,011
668,715
241,966
398,087		 1,308,768
2025
£
479,045
717,966
1,197,011
Governance
2025
Support
Governance
£
£
£
£
-
5,359
9,442
-
-
48,812
46,571
-
-
41,457
50,491
-
-
32,759
35,499
-
-
15,180
13,672
-
4,980
4,980
-
5,460		 2024
£
467,135
841,633
1,308,768
2024
£
9,442
46,571
50,491
35,499
13,672
5,460
143,567 4,980
148,547
155,675
5,460		 161,135

21

Mind in Salford

Notes to the accounts for the year ended 31 March 2025 (continued)

10 Net income/(expenditure) for the year

This is stated after charging/(crediting): 2025 2024
£ £
Depreciation 15,180 13,672
Auditor's remuneration - audit fees 5,040 5,040

11 Staff costs

Staff costs during the period were as follows:

Wages and salaries
Social security costs
Pension costs
SMP recovered		 2025
£
876,145
70,316
27,523
(15,153)
958,831		 2024
£
952,826
79,856
30,465
-
1,063,147

No employees has employee benefits in excess of £60,000 (2024: Nil).

The average number of staff employed during the period was 37 (2024: 43.0). The average full time equivalent number of staff employed during the period was 31.3 (2024: 35.0).

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 £54,698 (2024: £56,957).

12 Trustee remuneration and expenses, and related party transactions

No members of the management committee received any remuneration (2023: £nil). No other management committee member nor any persons connected with them received any other remuneration or reimbursed expenses during the year (2024: 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 (2024: nil).

22

Mind in Salford

Notes to the accounts for the year ended 31 March 2025 (continued)

13 Government grants

The government grants recognised in the accounts were as follows:

MAPS
Salford CCG
Salford CC		 2025
£
111,720
165,300
30,000
277,020		 2024
£
115,154
152,319
-
267,473

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 2024
At 1 April 2024
At 31 March 2025
At 1 April 2024
At 31 March 2025
At 31 March 2025		 Office
Computer
equipment
equipment
£
£
£
3,036
96,680
99,716
-
2,370
2,370
-
-
-
Total
3,036
99,050
102,086
3,036
51,055
54,091
-
15,180
15,180
-
-
-
3,036
66,235
69,271
-
32,815
32,815
-
45,625
45,625

23

Mind in Salford

Notes to the accounts for the year ended 31 March 2025 (continued)

16 Debtors

Debtors
Trade debtors
Prepayments and accrued income		 2025
£
16,315
10,566
26,881		 2024
£
15,641
6,191
21,832

17 Creditors: amounts falling due within one year

Trade creditors
Other creditors and accruals
Taxation and social security
Income received in advance		 2025
£
3,224
11,434
17,909
-
32,567		 2024
£
173
10,844
18,529
-
29,546

18 Analysis of movements in restricted funds

Other
Livingwell Salford
Mindfulness for Menopause TOG Mind
Salford CCG The Listening Lounge
Salford CC - training
Tend VR
Youth Connect 5 in transit
Welfare Rights and Debt Advice
MAPS
National Mind
Money and Me
Eric Wright
Total
Rainbow Mind - National Lottery Community
Fund		 Balance at
1 April
2024
Income
Expenditure
Transfers
Balance at
31 March
2025
£
£
£
£
£
30,809
129,595
(160,404)
-
-
5,047
21,414
(26,461)
-
-
26,256
35,705
(48,833)
-
13,128
-
79,000
(55,054)
-
23,946
-
30,000
(30,000)
-
-
-
10,000
(4,968)
-
5,032
5,000
(810)
-
4,190
-
111,720
(111,720)
-
-
12,000
280
(6,280)
-
6,000
-
42,422
(7,515)
-
34,907
-
27,000
(27,000)
-
-
74,112
492,136
(479,045)
-
87,203

24

Mind in Salford

Notes to the accounts for the year ended 31 March 2025 (continued)

18 Analysis of movements in restricted funds (continued)

Previous reporting period

Balance at Balance at Balance at
1 April 31 March
2023 Income Expenditure Transfers 2024
£ £ £ £ £
Other
Livingwell Salford 75,321 116,614 (161,126) -
30,809
GMCVO - IAPT - 22,089 (22,089) - -
Mindfulness for Menopause TOG Mind 10,220 20,890 (26,063) - 5,047
Salford CCG The Listening Lounge 45,011 35,705 (54,460) -
26,256
National Mind - Mindfulness 3,076 (3,076) - -
Rainbow Mind - 9,840 (9,840) - -
Salford CC - training - 30,000 (30,000) - -
-
Welfare Rights and Debt Advice -
MAPS - 115,154 (115,154) - -
National Mind 1,337 18,000 (7,337) -
12,000
Eric Wright 12,990 25,000 (37,990) - -
Total 147,955 393,292 (467,135) -
74,112
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 Support Living Well Salford is one of only four national pilot sites, as part of the Living Well UK 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 - Mindfulness This is a project to increase the number of mindfulness teachers from the BAPOC communities

19 Analysis of movement in unrestricted funds

General fund
Sessional Councillors
Rainbow Mind coordinator
Fixed assets		 Balance at
1 April
2024
Income
Expenditure
Transfers
As at 31
March 2025
£
£
£
£
£
318,148
757,273
(752,771)
14,780
337,430
45,225
-
2,370
(14,780)
32,815
7,132
-
(7,132)
-
-
4,380
-
(4,380)
-
-
374,885
757,273
(761,913)
-
370,245

25

Mind in Salford

Notes to the accounts for the year ended 31 March 2025 (continued)

19 Analysis of movements in unrestricted funds (continued)

Previous reporting period
General fund
Rainbow Mind coordinator
Sessional Councillors
Fixed assets		 Balance at
1 April
2023
Income
Expenditure
Transfers
As at 31
March
2024
£
£
£
£
£
374,148
784,868
(849,180)
8,312
318,148
53,537
(8,312)
45,225
12,132
-
(5,000)
-
7,132
26,284
-
(21,904)
-
4,380
466,101
784,868
(876,084)
-
374,885

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, Sessional Both these funds are to fund additional project work out of reserves and will be spent Councillors over the next two financial years This represents the net book value of the fixed assets, which the trustees do not Fixed assets consider to part of free reserves

20 Analysis of net assets between funds

Tangible fixed assets
Total
Other net current assets/(liabilities)		 General
Designated
Restricted
fund
funds
funds
Total
£
£
£
£
32,815
-
-
32,815
304,615
32,815
87,203
424,633
337,430
32,815
87,203
457,448

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		 2025
£
8,451
15,180
(5,008)
(5,049)
3,021
16,595		 2024
£
(165,059)
13,672
(4,930)
(9,340)
(33,034)
(198,691)

26