## **Trustees’ Annual Report for the period** ## **From 01/01/2023 Period start date to 31/12/2023 Period end date** **Charity name: Jaya Mental Health** **Charity registration number: 1159008** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The object of the charity is the relief of
sickness and the preservation of health
among people living in Nepal, Sri Lanka
and other South Asian countries by:
(1) creating and supporting a platform
for UK and other trained nurses and
allied health professionals to share
skills and professional expertise
with colleagues in such countries
and contributing to the development
of informed health work forces in
such countries.
(2) advancing the education of nurses
and allied health professionals in
Nepal, Sri Lanka and other Asian
countries and fostering sustainable
and long-lasting educational
programmes which ensure
continuous professional
development and expertise.
(3) promoting the participation of
nurses and allied health
professionals in the management
and delivery of community health
care services through the provision
of financial assistance, support,
education and practical advice.
(4) promoting the empowerment of
nurses and allied health
professionals and supporting their
role in developing health care
practice and encourage their
participation in the shaping of
current and future health care
policy.| |Summary of the main
activities in relation to those|Para 1.17 and
1.19|In 2023, we saw a world dominated by
increasingly intractable conflicts and armed| |purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.||violence amid a proliferation of actors,
complex and overlapping motives, global
influences and accelerating climate change.
The level of violence and destruction in the
Ukraine, the Palestine, Yemen, or Sudan,
among other conflicts, reached concerning
levels, with tremendous loss of human life.
Politically, 2023 also re-enforced the idea
that our global society is entering a new
“world disorder” that is being shaped by two
forces: the fragmentation of global power
and the rise of global risks.
The UK began 2023 on the brink of
recession, and economic growth was timid
and marked by ongoing high levels of
inflation. Consequently, and throughout the
year, UK-based NGOs saw a significant
drop in donations and support, resulting in
many having to close its doors.
2023 also saw growing health and social
inequalities, particularly in low- and middle-
income countries. Communities residing in
these parts of the world remained most
vulnerable to natural disasters, social
inequalities, and human rights abuse.
Despite the massive challenges faced by
our global society, 2023 also witnessed the
growth of existing and new civic society
movements fighting and advocating for a
more just, equitable and equal world. Jaya
Mental Health remained part of such
movements, continuing its commitment to
bring better mental health care to some of
the world’s most deprived communities.
In 2023, Jaya Mental Health’s programmes
and projects continued to target three main
beneficiary groups:
1) Nurses, health care workers, social
and community workers,
psychologists, and other allied
health professionals working in both
inpatient and community mental
health outreach programmes in low
and middle-income countries,
including Nepal, Pakistan and Sri
Lanka.
2) West-based trained health care staff
wishing to exchange skills and
resources with their counterparts
living and working in countries
where Jaya Mental Health develops
its activities.
3) People affected by mental illness,
and in particular older adults,
women and children living in
remote, rural areas of South Asia.| |---|---|---| |||In accordance with Jaya Mental Health’s
approach to achieving effective change and
sustainable results, this past year’s projects
focused primarily on:

Continuing our specialist mental
health care clinics in rural,
mountainous areas across the
Himalayan range (e.g. in Ilam,
eastern Nepal, and Mustang,
northern Nepal).

Ensuring that nurses and other
health and community workers
engaged in capacity building and
professional development
opportunities with a focus on mental
health care and leadership skills
development.

Continuing to build working
partnerships with other national and
international organisations
dedicated to strengthening the
quality of mental health care
throughout and beyond the
pandemic.
By working collectively as a board, Jaya
Mental Health’s trustees will continue to
ensure that the charity carries out its
purpose for the benefit of all groups listed
above and works towards a society better
equipped to support those affected by ill
mental health.| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|In fulfilling their duties and making
decisions about the charity’s activities, the
trustees have ensured that these activities
benefit the public and have paid due regard
to the Charity Commission’s guidance in
this matter.| ## **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|Our Grant-Making Policy sets outs the
principles, criteria and processes that
govern how Jaya Mental Health makes
grants; it is supported by three additional
documents, including a Grant Application
Form, Grand Approval Letter, and Grant
Monitoring Form.| ||Para 1.38|N/A| |Policy on social investment
including program related
investment||| |---|---|---| |Contribution made by
volunteers|Para 1.38|The trustees would like to acknowledge the
invaluable contribution of its volunteers,
notably Marjorie Gardner, Angelo Leo,
Vera Capoulas, and Tereza Nogueira
without whose efforts Jaya Mental Health
would not exist.| |Other||N/A| ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|In 2023, most of Jaya Mental Health’s worked
focused on continuing our overseas capacity
building activities, our clinical services in
remote communities across the Himalayan
range and expanding our partnerships with
health care providers both in South Asia and
the UK.
The following is an outline of some of Jaya
Mental Health’s main activities throughout the
year:
**1) Free Walk-in Mental Health Clinics**
**in the Himalayas**
Our Nepal-based team continued to run
specialist walk-in mental health clinics in the
region on a regular basis, reaching out to a
growing number of local men, women and
children directly affected by mental illness.
As a way of reducing travelling costs and as
part of our medium to long term capacity
building strategy, we provided long-distance
supervision and clinical guidance to local
community workers (Health Assistants and
Female Community Health Volunteers) using
zoom and google meet– a central step to
ensuring the long-term sustainability of rural-
based mental health care interventions.
**2) Quality Rights Improvement**
**Project, Mental Hospital Lagankhel,**
**Nepal**
With the support of the Burdett Trust for
Nursing, UK, in 2023 we launched a new
partnership and project with Nepal’s only
state-run hospital fully dedicated to mental
health.| The Mental Hospital Lagankhel is Nepal’s only state-run hospital fully dedicated to mental health care – a total of 50 beds for a population of over 30 million people. In addition to an infrastructure running in extremely poor conditions, and based on a needs assessment done by Jaya Mental Health in 2023, this unique service presents significant gaps in the provision of nursing care that compromise the safety, dignity and recovery of service users and their carers; this includes dangerously low levels of nursing staff; a workforce with no training in mental health care skills; poor leadership behaviours; no clinical governance framework in place; and a work culture undermining the protection and well-being of service users and staff alike. Nevertheless, the assessment also revealed a strong desire for change among the hospital’s healthcare workforces. This is one of Jaya Mental Health’s largest and most ambitious long-term partnerships. The main aims and objectives of this project include: • To build a high-commitment work environment that supports the nursing workforce to develop their confidence as skilled professionals thereby improving the quality of mental health care to users of the hospital’s services. • To develop nursing care practices and a clinical governance framework that promotes the human rights of people accessing inpatient and outpatient services; that protects the dignity, safety, recovery, and freedom of expression of service users and their carers. • To establish a knowledgeable mental health nursing workforce that can guide, supervise and work in close partnership with nurses working in other mental healthcare settings in Nepal. • To develop the “train the trainer” skills of the mental health nursing staff and their ability to work in partnership with other professional groups. **3) Nursing Mentorship Project** We continued to deliver our Nursing Mentorship Project in Bhaktapur – the first of its kind in Nepal. The main aims and objectives of this twoyear nursing-led project include to assist Bhaktapur Hospital with the provision of a high quality, evidence-based mentorship programme for nurses (newly registered and experienced nurses) joining and working in all of the hospital’s clinical departments; to build the capacity of Bhaktapur Hospital’s nursing mentors, their professional and soft skills and their management and leadership capability in the clinical workplace; and to develop a replicable nursing mentorship framework of use to other healthcare providers and nursing employers in Nepal, recognised by the Nursing Division, Ministry of Health, Nepal. **4) ‘Aafnai Thau’, My Safe Space – a platform led by nurses, for nurses.** The Aafnai Thau, My Safe Space project was formally opened in 2022, consisting of a platform for nurses (qualified and students) to connect, to get support, and to grow both personally and professionally; a judgmentfree zone where nurses can let their guard down and truly be themselves; a space that allows current and future nurses to practice self-care so they can continue making thoughtful, productive contributions to difficult discussions, inside and outside their workplace and life in general. In 2023 we saw an increasing number of nurses and other health professionals joining this project – one of the most successful and cost-effective initiatives run by our organisation. **5) Bradford District Care NHS Trust (BDCT), Yorkshire, UK** In 2023 we formalised our working relationship with BDCT, one of the largest NHS mental health care providers in the north of England. As part of our health care staff exchange programme, BDCT and Jaya Mental Health have agreed to build a skillslearning platform for staff from both the NHS Trust and our hospital partners in South Asia. This includes facilitating online exchange workshops and mutual visits to the UK and to South Asia by staff wishing to engage in capacity building activities on both sides of the world. **Additional information (optional)** You may choose to include further statements where relevant about: ||Para 1.41|Despite ongoing challenges in gathering
financial support for most of our activities
and projects, in 2023 we were able to once| |---|---|---| |Achievements against
objectives set||again proof that we can do a lot and reach
out to hundreds of people in need, with
very little.
We were also particularly excited with our
new partnership with Bradford District Care,
and their enthusiasm in engaging in a long-
term co-learning exchange programme with
Jaya Mental Health and some our South
Asian health partners.
This partnership re-enforces Jaya Mental
Health’s commitment to invest in projects
based on multilateral rather than unilateral
learning, and in approaches that foster
more balanced and equal international
working relationships.| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|As for the past three years, in 2023 Jaya
Mental Health and the international NGOs
sector saw little improvements in the
availability of significant fundraising
opportunities.
Fundraising has become one of Jaya
Mental Health’s biggest challenges. This
has been one of the most frustrating and
hardest obstacles to overcome.
Euromonitor International, the Burdett Trust
for Nursing and THET remained our largest
donor agencies.| |Investment performance
against objectives|Para 1.41|N/A| |Other||N/A| ## **Financial Review** |Review of the charity’s
financial position at the end
of the period|Para 1.21|In January 2023, Jaya Mental Health
received the 2nd of 3 annual grants from
Euromonitor
International
(£50,000,
received on 10thFeb 2023).
Equally and in support of the Mental Hospital
Lagankhel Quality Improvement Project,
Jaya Mental Health was awarded a grant by
the Burdett Trust (£50,000, received on 20th
April 2023).
Most
of
all
other
donations
were
considerably smaller and made by individual
donors, including those made throughout
Jaya Mental Health’s December Christmas
appeal.| |---|---|---| |||Consequently, in 2023 Jaya Mental Health
remained in a fragile financial position,
relying almost exclusively on the donations
of a very small number of major donors.| |---|---|---| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|Jaya Mental Health’s policy regarding
reserves is that they should be kept to a
minimum such that donations received
benefit the charity’s beneficiaries as soon
as possible, subject to the following
constraints:
• The charity’s resources should be
expended in an orderly and planned
fashion in order to avoid waste and
maximize their impact.
• The charity’s financial stability is
maintained such that it can meet its current
and future liabilities and commitments
In light of these considerations, Jaya
Mental Health’s reserves policy is that the
minimum level of reserves should be
equivalent to six months’ operating costs
and the maximum level should cover twelve
to twenty four month’s running costs.| |Amount of reserves held|Para 1.22|£52,134| |Reasons for holding zero
reserves|Para 1.22|Although reserves are not zero, they are at
very low levels. This is explained by the
extreme difficulties the organisation has
been having to attract new major donors
and ensure it’s long-term financial
sustainability.| |Details of fund materially in
deficit|Para 1.24|N/A| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|As a small and relatively young charity
working in a very specific clinical area, Jaya
Mental Health is highly vulnerable to
national and international financial and
social instability. Competition amongst
NGOs is fierce. Jaya Mental Health’s
strength lies in the quality and honesty of
its work. This remains our strongest trait,
key to attract new donors in the future.| ## **Additional information (optional)** You may choose to include further statements where relevant about: |The charity’s principal
sources of funds (including
any fundraising)|The charity’s principal
sources of funds (including
any fundraising)||In addition to the Euromonitor grant
referred above (£50,000 x 3), Jaya Mental
Health continues to raise money from
public donations through its website, as
well as through formal grant applications
(Foundation Trusts, other INGOs, etc).
Other examples of successful fundraising
activities in 2023 include:| |---|---|---|---| ||The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|In addition to the Euromonitor grant
referred above (£50,000 x 3), Jaya Mental
Health continues to raise money from
public donations through its website, as
well as through formal grant applications
(Foundation Trusts, other INGOs, etc).
Other examples of successful fundraising
activities in 2023 include:| |||. £50,000 (The Burdett Trust for Nursing,
April 2023)| |---|---|---| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|N/A| |A description of the principal
risks facing the charity|Para 1.46|Small sized CIOs such as Jaya Mental
Health remain significantly exposed to the
drastic deterioration of the world’s social
and economic environment. Once again
and as the previous 12 months, 2023 has
been one of Jaya Mental Health’s most
difficult years regarding attracting new
major donors and gathering alternative
funding streams.
The charitable sector remains at risk of
continuing to lose significant funding due to
the unresolved health, environmental and
social crisis.
Jaya Mental Health is a member of the
National Council for Voluntary
Organisations (NCVO) and is constantly
seeking advice and support from this and
other bodies as the current crisis
progresses.| |Other||N/A| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|
Para 1.25|Constitution| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|Charitable Incorporated Organisation| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Trustees are selected based on their skills,
knowledge and experience in relation to
their role within the organisation. Trustees
are appointed by a resolution of the board
of trustees.| ## **Additional information (optional)** You may choose to include further statements where relevant about: |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|Every new trustee receives an induction
pack comprised of:
•The current version of the charity’s
constitution
•The charity’s latest Trustees’ Annual
Report and Accounts
•Jaya Mental Health’s Welcome Pack| |---|---|---| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|Jaya Mental Health is a member of the
National Council of Voluntary Organisations
(NCVO) and an active partner of the
Nursing Now Challenge platform (Coventry
University). In Nepal Jaya Mental Health
works closely with the World Health
Organisation (WHO – mental health care
division) and the Nursing Division of the
Nepalese Ministry of Health| |Relationship with any
related parties|Para 1.51|In 2019, Jaya Mental Health helped
establish Unity in Health Nepal (UiHN), a
charity registered in Nepal. UiHN was
established with the help of Nepalese
individuals involved with Jaya Mental
Health for the purpose of enabling us to
carry out our activities in the country. UiHN
is independent but currently relies entirely
on grants from Jaya Mental Health, so their
activities are closely aligned and
coordinated with our own.
A Memorandum of Understanding is in
place between Jaya Mental Health and
UiHN.| |Other||N/A| ## **Reference and Administrative details** |Charity name|Jaya Mental Health| |---|---| |Other name the charity uses|N/A| |Registered charity number|1159008| |Charity’s principal address|124 Longberrys
Cricklewood Lane
London NW2 2TQ
United Kingdom| ||| **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---| ||Lekamge Neville de
Silva|||Board of Trustees| ||Gayathri Santhi-
McBain|||Board of Trustees| ||Jo James|||Board of Trustees| ||Bruno Lafleur|||Board of Trustees| ||Brian Martin|||Board of Trustees| ||Cedric Torossian|||Board of Trustees| ||Prakash Thapa|||Board of Trustees| ||Marcia Brophy|||Board of Trustees| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** |Description of the assets|N/A| |---|---| |held in this capacity|| |Name and objects of the|N/A| |charity on whose behalf the|| |assets are held and how this|| |falls within the custodian|| |charity’s objects|| |Details of arrangements for|N/A| |safe custody and|| |segregation of such assets|| |from the charity’s own|| |assets|| ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Type of**|**Name**|**Address**| |---|---|---| |**adviser**||| **Name of chief executive or names of senior staff members (Optional information)** João Marçal-Grilo ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details N/A ## **Other optional information** Declarations The trusteos d•claro th* they havo approved the tru*t•v' rnport al￿¥¢. sl9n￿ on bel￿11 of tho charlty'• truste•9 Signature(sl Full namelsl Posltion (eg Socrntsryi Chair, et¢} Joanna James Bruno Lafieur Trustee Trustee D•t• ||JAYA MENTAL HEALTH|JAYA MENTAL HEALTH|JAYA MENTAL HEALTH|Charity No
(if any)|1159008|**CC17a**| |---|---|---|---|---|---|---| ||Annual accounts for theperiod|||||| ||Period start date|**01-Jan-23**|**To**|Period end
date|**31-Dec-23**|| |||||||| |**Section A**|**Statement of financial activities**|||||| |**Recommended**
**categories by activity**
**Details of own**
**analysis**
Note
**Incoming resources (Note 3)**
**Incoming resources from**
**generated funds**
Voluntary income
S01
Activities for generating funds
S02
Investment income
S03
**Incoming resources from**
**charitable activities**
S04
**Other incoming resources**
S05
S06
**Resources expended (Notes 4-8)**
**Costs of Generating Funds**
Costs of generating voluntary
income
S07
Fundraising trading costs
S08
Investment management costs
S09
**Charitable activities**
S10
**Governance costs**
S11
**Other resources expended**
S12
S13
S14
S15
S16
S17
S18
S19
S20
S21
**_Total funds carried forward_**
**Total funds brought forward**
**_Net movement in funds_**
**_Net incoming/(outgoing) resources before_**
**_transfers_**
Gains and losses on investment assets
Gains and losses on revaluation of fixed assets
for the charity’s own use
**Other recognised** **gains/(losses)**
**_Net incoming/(outgoing) resources before_**
**_other recognised gains/(losses)_**
**Gross transfers between funds**
**_Total resources expended_**
**_Total incoming resources_**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05||||| |||16,607|100,583|-|117,190|66,190| |||-|-|-|-|-| |||-|-|-|-|-| |||249|-|-|249|37| |||-|-|-|-|-| |||-|-|-|-|-| |||16,856|100,583|-|117,439|66,227| |||||||| |||294|13,409|-|13,703|11,838| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||12,709|63,275|-|75,984|83,404| |||-|-|-|-|-| |||-|-|-|-|-| |||13,003|76,684|-|89,687|95,242| |||3,853|23,899|-|27,752|29,015
-| |||-|-|-|-|-| |||3,853|23,899|-|27,752|29,015
-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||3,853|23,899|-|27,752|29,015
-| |||8,653|15,729|-|24,382|53,397| |||12,506|39,628|-|52,134|24,382| CC17a (Excel) 13/05/2024 1 ## **Section B Balance sheet** |**Fixed assets**
**Tangible assets (Note 9)**
**Investments (Note 10)**
**_Total fixed assets_**
**Current assets**
**Stock and work in progress**
**Debtors (Note 11)**
**(Short term) investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 12)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 12)**
**Provisions for liabilities and charges**
**_Net assets_**
**Funds of the Charity**
**Unrestricted funds**
**Restricted income funds (Note 13)**
**Endowment funds(Note 13)**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Note
B01
B02
B03
B04
B05
B06
B07
B08
B09

B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**£**
F03|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||1,897|-|-|1,897|1,897| |||-|269|-|269|1,010| |||-|-|-|-|| |||11,809|39,359|-|51,168|21,926| |||13,706|39,628|-|53,334|24,832| |||||||| |||1,200|-|-|1,200|450| |||||||| |||12,506|39,628|-|52,134|24,382| |||||||| |||12,506|39,628|**-**|52,134|24,382| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||12,506|39,628|-|52,134|24,382| |||||||| |||12,506|||12,506|8,653| |||-|||-|-| ||||39,628||39,628|15,729| |||||-|-|-| |||||||| |||12,506|39,628|-|52,134|24,382| |||||||| |||Signature||Date of
approval
Print Name||| |||||||| |||||||| |||||||| CC17a (Excel) 13/05/2024 2 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with: - Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); • and with*  Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE); - and with the Charities Act. [** except for the following]. _**Give details in this box if a different standard has been followed.**_ - -Tick as appropriate: - if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”; - if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick - “Financial Reporting Standards for Smaller Enterprises (FRSSE)”. ** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes. ## **1.2 Change in basis of accounting** There has been no change to the accounting policies (valuation rules and methods of accounting) since last year ( § except for the following). _**Give details in this box of any material changes that have been made.**_ - § if no changes have been made to accounting policies then delete these words. ## **1.3 Changes to previous accounts** No changes have been made to accounts for previous years (§§ except for the following). _**Give details in this box of any material changes that have been made.**_ - §§ if no changes have been made to accounts for previous periods then delete these words. CC17a (Excel) 13/05/2024 3 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** _**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_ ## **INCOMING RESOURCES** |**Recognition of incoming**|These are included in the Statement of Financial Activities (SoFA) when:| |---|---| |**resources**| the charity becomes entitled to the resources;| || the trustees are virtually certain they will receive the resources; and| || the monetary value can be measured with sufficient reliability| |**Incoming resources with**|Where incoming resources have related expenditure (as with fundraising or contract income)| |**related expenditure**|the incoming resources and related expenditure are reported gross in the SoFA.| |**Grants and donations**|Grants and donations are only included in the SoFA when the charity has unconditional| ||entitlement to the resources.| |**Tax reclaims on donations**|Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to| |**and gifts**|which they relate.| |**Contractual income and**|This is only included in the SoFA once the related goods or services have been delivered.| |**performance related grants**|| |**Gifts in kind**|Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount actually realised.| ||Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or| ||distributed by the charity.| ||Gifts in kind for use by the charity are included in the SoFA as incoming resources when| ||receivable.| |**Donated services and**|These are only included in incoming resources (with an equivalent amount in resources| |**facilities**|expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._| ||The value placed on these resources is the estimated value to the charity of the service or| ||facility received.| |**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.| |**Investment income**|This is included in the accounts when receivable.| |**Investment gains and losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from| ||revaluing investments to market value at the end of the year.| |**EXPENDITURE AND LIABILITIES**|| |**Liability recognition**|Liabilities are recognised as soon as there is a legal or constructive obligation committing the| ||charity to pay out resources.| |**Governance costs**|Include costs of the preparation and examination of statutory accounts, the costs of trustee| ||meetings and cost of any legal advice to trustees on governance or constitutional matters.| |**Grants with performance**|Where the charity gives a grant with conditions for its payment being a specific level of service| |**conditions**|or output to be provided, such grants are only recognised in the SoFA once the recipient of the| ||grant has provided the specified service or output.| |**Grants payable without**|These are only recognised in the accounts when a commitment has been made and there are| |**performance conditions**|no conditions to be met relating to the grant which remain in the control of the charity.| |**Support Costs**|Support costs include central functions and have been allocated to activity cost categories on a| ||basis consistent with the use of resources, eg allocating property costs by floor areas, or per| ||capita, staff costs by the time spent and other costs by their usage.| |**ASSETS**|| |**Tangible fixed assets for use**|These are capitalised if they can be used for more than one year, and cost at least £500. They| |**by charity**|are valued at cost or a reasonable value on receipt.| |**Investments**|Investments quoted on a recognised stock exchange are valued at market value at the year| ||end. Other investment assets are included at trustees' best estimate of market value.| |**Stocks and work in progress**|These are valued at the lower of cost or market value.| |**POLICIES ADOPTED**|| |**ADDITIONAL TO OR**|| |**DIFFERENT FROM THOSE**|| |**ABOVE**|| CC17a (Excel) 13/05/2024 4 ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of incoming resources** ## _**Incoming resources may be further analysed if this would help the reader of the accounts.**_ |**Activities for generating**
**funds**
**Investment income**
**Incoming resources from**
**charitable activities**
**Voluntary income**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**| |---|---|---|---| ||Donations andgifts|117,190|66,190| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|117,190|66,190| ||||| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| ||Other|249|37| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|249|37| ||||| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| CC17a (Excel) 13/05/2024 5 ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of resources expended** **Resources expended may be further analysed if this would help the reader of the accounts.** |**Investment**
**management costs**
**Costs of generating**
**voluntary income**
**Charitable activities**
**Fundraising trading**
**costs**
**Governance costs**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**| |---|---|---|---| ||Incurred seekingdonations|13,703|11,838| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|13,703|11,838| ||||| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| ||||| ||Grants|30,105|38,495| ||Transportation|4,112|3,105| ||Accomodation|375|473| ||Sustenance|1,060|228| ||Visas|80|-| ||Otherprogram costs|3,361|3,336| ||Bank and other financial charges|160|199| ||Office and administrative expenses|36,731|37,568| |||-|-| |||-|-| ||**Total**|75,984|83,404| ||||| |||-|-| |||-|-| |||-|-| ||**Total**|-|-| CC17a (Excel) 13/05/2024 6 ## **Section C Notes to the accounts (cont)** ## **Note 5 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ |**_support costs._**||||| |---|---|---|---|---| |**Support cost type**|**Fundraising activity**
**£**|**Charitable Activity**
**£**|**Governance Activity**
**£**|**Total Cost**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| |**Total**|-|-|-|-| ## **Note 6 Details of certain items of expenditure** ## **6.1 Trustee expenses** _**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_ **Number of trustees who were paid expenses Nature of the expenses** ## **Total amount paid** |**This year**|**Last year**| |---|---| ||| ||| |**£**|**£**| ## **6.2 Fees for examination or audit of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_ |**_the appropriate box(es)._**||| |---|---|---| |**Other fees (for example: advice, consultancy, accountancy**
**services) paid to the independent examiner or auditor**
**Independent examiner’s or auditors' fees for reporting on the**
**accounts**|**This year**
**£**|**Last year**
**£**| ||1,200|450| |||| CC17a (Excel) 13/05/2024 7 ## **Section C Notes to the accounts (cont)** **Note 7 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **7.1 Staff Costs** |**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**7.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**
**Gross wages, salaries and benefits in kind**
**The parts of the charity in which the**
**employees work**|**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**7.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**
**Gross wages, salaries and benefits in kind**
**The parts of the charity in which the**
**employees work**|**This year**
**£**|**Last year**
**£**| |---|---|---|---| |||46,700|45,890| |||-|-| |||209|171| |||46,909|46,061| ||||| ||**nt employees in the year**|**This year**
**Number**|**Last year**
**Number**| ||**Fundraising**|1|1| ||**Charitable Activities**|1|1| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|2|2| ## **7.3 Defined contribution pension scheme** ## _**Please complete if a defined contribution pension scheme is operated.**_ **Brief details of the scheme** **The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end** ||**This year**|**Last year**| |---|---|---| ||**£**|**£**| |||| |||| |||| CC17a (Excel) 13/05/2024 8 ## **Section C Notes to the accounts (cont)** ## **Note 8 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **8.1 Total value of grants** |**8.1 Total value of grants**||| |---|---|---| |**Purpose for whichgrants made**|**Grants to**
**institutions**
**Total amount £**|**Grants to**
**individuals**
**Total amount £**| |Unityin Health Nepal|30,105|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| |**_Total_**|**30,105**|**-**| ## **8.1 Grantmaking costs** _**If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **Support costs of grantmaking** **£** ## **8.3 Grants made to institutions** _**If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.**_ |**_institutions supported._**||| |---|---|---| |**Names of institutions**|**Purpose**|**Total amount of**
**grantspaid £**| |Unity in Health Nepal|UiH Nepal was created in order to enable JMH's
activities in Nepal|30,105| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |**_Total grants to institutions_**||**30,105**| CC17a (Excel) 13/05/2024 9 ## **Section C Notes to the accounts (cont)** ## **Note 9 Tangible fixed assets** ## _**Please complete this note if the charity has any tangible fixed assets**_ ## **9.1 Cost or valuation** |**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Payments on**
**account and**
**assets under**
**construction**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
Balance brought
forward
- - - 1,698 - 1,698
Additions
- - - - - -
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers *
- - - - - -
Balance carried
forward
- - - 1,698 - 1,698
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
**** Rate**
Balance brought
forward
- - - 1,698 - 1,698
Depreciation charge
for year
- - - - - -
Impairment provisions - - - - - -
Revaluations
- - - - - -
Disposals
- - - - - -
Transfers*
- - - - - -
Balance carried
forward
- - - 1,698 - 1,698
Brought forward
- - - - - -
Carried forward
- - - - - -
**9.3 Net book value**
**9.2 Accumulated depreciation and impairment provisions**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Payments on**
**account and**
**assets under**
**construction**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|1,698|-|1,698| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|1,698|-|1,698| ||-|-|-|1,698|-|1,698| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|1,698|-|1,698| |||||||| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ## **9.4 Revaluation** ## _**If any fixed assets have been revalued please give details of the valuer and method of valuation**_ > _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 13/05/2024 10 ## **Section C Notes to the accounts (cont)** ## **Note 10 Investment assets** ## _**Please complete this note if the charity has any investment assets.**_ ## **10.1 Fixed assets investments** |**Add/(deduct):**net gain/(loss) on revaluation
Carrying (market) value at beginning of year
Carrying (market) value at end of year
**Add:**additions to investments at cost
**Less:**disposals at carrying value|**£**| |---|---| ||-| ||-| ||-| ||-| ||-| ## _**Please provide below:**_ **10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.** ## **10.3 A breakdown of the income from investments agreeing with SOFA row S03.** |**Investments in subsidiary or connected undertakings and companies**
**Analysis of investments**
**Other investments**
**Total**
**Investment properties**
**Securities not listed on a recognised Stock Exchange**
**Cash held as part of the investment portfolio**
**Investments listed on a recognised stock exchange or held in common**
**investment funds, open ended investment companies, unit trusts or other**
**collective investment schemes**|**10.2**
**Market value at**
**year end**
**£**|**10.3**
**Income from**
**investments for**
**the year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ## **10.4 Material investment holdings** **If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.** **Investment held Market Value** CC17a (Excel) 13/05/2024 11 ## **Section C Notes to the accounts (cont)** ## **Note 11 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||269|-|-|-| ||-|1,010|-|-| ||269|1,010|-|-| ## **Note 12 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ **12.1 Analysis of creditors** |**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||1,200|450|-|-| ||1,200|450|-|-| ## **12.2 Security over assets** _**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_ CC17a (Excel) 13/05/2024 12 ## **Section C Notes to the accounts (cont)** ## **Note 13 Endowment and restricted income funds** _**Please complete this section if the charity has any endowment or restricted income funds.**_ ## **13.1 Funds held** **Please give a brief description of any of the following type of funds held by the charity:** - **permanent endowment funds (PE);** - **expendable endowment funds (EE); and** - **restricted income funds, including special trusts, of the charity (R).** |**Fund Name**
**Type PE, EE**
**or R**
**Purpose and Restrictions**|**Fund Name**
**Type PE, EE**
**or R**
**Purpose and Restrictions**|**Fund Name**
**Type PE, EE**
**or R**
**Purpose and Restrictions**| |---|---|---| |Restricted|R|Used to fund specific projects or expenditures| |||| |||| |||| |||| |||| ## **13.2 Movements of major funds** ## _**Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.**_ |**Fund names**|**Fund**
**balances**
**brought**
**forward**
**£**|**Incoming**
**resources**
**£**|**Outgoing**
**resources**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---| |Restricted|15,729|100,583|- 76,684|-|-|39,628| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| |**Total Funds**|15,729|100,583|- 76,684|-|-|39,628| ## **13.3 Transfers between funds** ## _**Please give details of any transfers between funds.**_ **From Fund (Name) To Fund (Name) Reason Amount** CC17a (Excel) 13/05/2024 13 ## **Section C Notes to the accounts (cont)** ## **Note 14 Transactions with related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.**_ ## **14.1 Remuneration and benefits** _**Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.**_ |**Name of trustee or connected party**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---| |||**This year**
**£**|**Last year**
**£**| ||||| ||||| ||||| ## **14.2 Loans** _**Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.**_ |**Due to trustees and**
**related parties**
**Due from trustees**
**and related parties**|**Name of trustee or**
**connected party**|**Legal authority**|**Amount owing**|**Amount owing**| |---|---|---|---|---| ||||**This year**
**£**|**Last year**
**£**| ||None|||| ||None|||| ## **14.3 Other transaction(s) with trustees or related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.**_ |**Name of the trustee**
**or relatedparty**|**Relationship to**
**charity**|**Description of the**
**transaction(s)**|**This year**
**£**|**Last year**
**£**| |---|---|---|---|---| |||||| |||||| |||||| CC17a (Excel) 13/05/2024 14 **Section C Notes to the accounts (cont)** ## **Note 15 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 13/05/2024 15 ## **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name **members of** Jaya Mental Health **On accounts for the year** 31 December 2023 **Charity no** 1159008 **ended (if any) Set out on pages** Above (remember to include the page numbers of additional sheets) - I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **DD / MM / YYYY** . - **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect: - accounting records were not kept in accordance with section 130 of the Act or - the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. * _Please delete the words in the brackets if they do not apply._ |**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**

||22/05/2024| |---|---|---| |||| ||Tomas Wilcox|| |||| ||FCIE|| |||| ||Counterculture Partnership LLP|| ||Unit 115 Ducie House, Ducie Street|| ||Manchester, M1 2JW|| 1 **October 2018** **IER** **Section B Disclosure** Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 2 **October 2018** **IER**