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2023-12-31-accounts

Chichester Area Mental Health Support Foundation (CAMHSF)

Charity No. 1161733

Trustees' Report and Unaudited Accounts

31 December 2023

Chichester Area Mental Health Support Foundation (CAMHSF) Contents

Pages
Trustees' Annual Report 2
Independent Examiner's Report 7
Statement of Financial Activities 8
Summary Income and Expenditure Account 9
Balance Sheet 10
Notes to the Accounts 11
Detailed Statement of Financial Activities 18

Page 1

Chichester Area Mental Health Support Foundation (CAMHSF) Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 December 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1161733

Principal Office

Chichester City Football Club Oaklands Park, Oaklands Way Chichester West Sussex PO19 6AR

Registered Office

25 Westingway Bognor Regis West Sussex PO21 2XX

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

J. Capelin K. Capelin G. Godfrey (Resigned 7 February 2024) J. Hart A. Hyman Y. Passingham Honorary Officers Mr John Hart (Chair) Mrs Jenny Capelin (Hon Treasurer)

Key Management Personnel

Mrs Theresa Taylor( Project Manager)

Accountants

JMB Accounting Ltd 10 London Road Liphook Hampshire GU30 7AN

Bankers

The Co-operative Bank PO Box 250 Skelmersdale Lancashire WN8 6WT

Page 2

Chichester Area Mental Health Support Foundation (CAMHSF) Trustees Annual Report

OBJECTIVES AND ACTIVITIES

To ensure we could meet our charitable objects the overall aims in 2023 were to continue the post pandemic success and operate within our post Covid-19 rules, continue to grow the membership and reinforce our sound financial position.

Core Objectives

Enabling Objectives

CAMHSF’s core business cannot be delivered successfully without strong governance, sound management, marketing, fundraising and administration. In order to put these into practical effect, trustees maintain a range of Enabling Objectives across these important management disciplines, together with key policies to underpin safe guarding, operational, governance, and fundraising activities.

Public Benefit

The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission.

ACHIEVEMENTS AND PERFORMANCE

After a successful 2022 during which the charity rebuilt business following the pandemic, we entered 2023 in a confident mood, determined to continue to grow the charity.

In the first half of the year we had growing safeguarding concerns at the Chichester Boys Club which proved to be irreconcilable and we were forced to leave the venue at the end of June 2023. However, as part of our Risk Management Planning process we had already identified a number of possible alternative venues and we were able very quickly to agree a deal with CCFC and we moved to our new home on 6th August.

There were potentially some really significant benefits at CCFC. Most importantly, we were made to feel welcome and the charity had sole use of the venue on our days of operation which removed all our safeguarding concerns. The allocated space was also bigger than the Boys Club, with room to grow our membership and there was a large secure car park.

The financial crisis has increased expenditure substantially with rising staff costs, rent and food. However, it has been a successful year for fundraising with continued support from regular donors, including trustees, members and their families particularly to help resource the change of venue. On the administrative front, we have negotiated a Rental Agreement with CCFC to take us into 2025, which is affordable and provides greater security of tenure which is a vital platform for the charity going forward.

Page 3

Chichester Area Mental Health Support Foundation (CAMHSF) Trustees Annual Report

We revised the Management Plan and identified our immediate primary objective to manage the move to CCFC effectively, resource the project and develop a sound working relationship with our new landlord. Also, most importantly to protect our members so they were disturbed as little as possible. There were a number of challenges to address, including how to operate on two floors and manage the lift and stairs for our vulnerable members. We also accepted that it would be up to the charity to fund some big ticket items, notably the refurbishment of a kitchen (again for our dedicated use), purchase of a pool table, some dining / work tables and other equipment hitherto provided at the Boys Club which were either not available at CCFC or their stuff did not work well for us. To resource the move, Trustees allocated a budget of £10.000 from reserves and this was further enhanced to over £18,000 following a number of generous donations from within the charity’s family of supporters.

Some four months later at the end of the year the challenges have been largely overcome, the members love their new home, our whole operation works effectively and we have excellent working relations with the CCFC team.

More generally, afternoons continue to be filled with a range of activities which can be tailored to individual needs and the days have been full of laughter and fun. The monthly roast dinner, Christmas parties, monthly music, art and chair dance sessions have been particular highlights, with a simple lunch followed by board games and our Mainly Men Project making up the routine twice weekly fayre.

This has all been achieved through our approach of living in the moment and ensuring that everyone is involved in one way or another, which gives members a feeling of contentment at the end of the day. There is no right or wrong way of doing anything, no rules that people will struggle with and we develop our activities accordingly. Most importantly a member of our highly skilled staff and volunteer team, who all have experience either in mental health or dementia is always available to talk, help, offer advice and reassurance – no one is left alone. This works and feedback over the last year confirms that members and their families value what the club brings to their lives.

Staff & Volunteers

Key to the success of the last year, particularly during the turbulence caused by the change of venue, has been the commitment and support of our excellent staff and strong team of volunteers who have a range of relevant skills in supporting people with mental health problems and dementia. They have worked tirelessly as we have settled into our new home.

Training

The move to CCFC meant that training was concentrated in house and covered a range of issues including, reorganisation, operating new equipment, catering management and safety, operational procedures and structural and individual safeguarding matters.

FINANCIAL REVIEW

The charity’s supporters have helped over the last year to deliver very good fundraising results and our strong team of volunteers has helped to reduce the need for some paid staff, with a notional cost saving of some £49,689 (2022: £33,212).

Accordingly, at the end of 2023 the charity held £5,442 in restricted funds, with the remaining balance of £59,690 held in reserves. Some of this is designated to address the projected budget deficit in 2024.

Page 4

Chichester Area Mental Health Support Foundation (CAMHSF) Trustees Annual Report

Policy on Reserves

The Trustees’ reserves policy has historically been to develop and hold funds in reserve to a level of one year’s expenditure. This has been predicated on the need, in time of difficulty, to preserve operational service delivery, whilst other funding opportunities are explored or, if necessary, alternative services are identified to ensure continued support for the charity’s vulnerable beneficiaries. The COVID-19 pandemic and this year the need to change our venue has proved this to be a very sound strategy.

Going Concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

PLANS FOR FUTURE PERIODS

[This section is required when there are significant matters occurring between the December 2023 and the date we render our report and accounts – for consideration once the accounts are available]

STRUCTURE, GOVERNANCE AND MANAGEMENT

Nature of Governing Document

The charity is registered as a Charitable Incorporated Organisation (CIO) with effect from 19 May 2015. The charity’s constitution is established under the Charity Commission’s ‘Foundation’ model, which sets out the objects and powers of the organisation and the governance arrangements.

Induction & Training of Trustees

On appointment, all Trustees undergo an induction consultation where their responsibilities and duties as a Trustee are formally outlined and an update on current business is provided. Charity Commission materials are provided offering further information as well as copies of all relevant documents such as the Constitution, the Management Plan, Budget and other charity policy documents.

Organisation & Management

A management planning process is in place and each January the Board of Trustees approves the annual Management Plan which is made up of rolling Core Objectives with supportive Enabling Objectives. The Management Plan includes the annual budget.

The Chair is an experienced voluntary sector senior manager and former consultant and assists the Project Manager to oversee general management, financial management and fundraising. All appropriate decisions are made by the Board of Trustees guided by the Chair and Hon Treasurer. No Trustee receives, or has received during the year being reported, any payments other than expenses where appropriate.

Risk Management

In order to maintain structural resilience, the Board maintains an organisational risk assessment system, which is based on a numerical assessment of risk, with an accompanying management commentary, and Trustees consider these reports regularly. The aim is to highlight and measure potential risks to the charity’s reputation, operation and the success of an activity or process, then assess the impact and put in place appropriate management action.

Trustees can confirm that the major risks to which CAMHSF is exposed have been reviewed and systems are in place to mitigate those risks.

Separately, operational risk assessments are made for the charity’s individual vulnerable clients. These are based on a client’s condition and circumstances and carried out by appropriately trained professional staff. The assessed risk is discussed with clients and/or their carers, as appropriate, and an action plan developed.

Page 5

Chichester Area Mental Health Support Foundation (CAMHSF) Trustees Annual Report

Responsibility of the Trustees

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

J. Hart Chair 12 August 2024

Page 6

Chichester Area Mental Health Support Foundation (CAMHSF) Independent Examiners Report

Independent Examiner's Report to the trustees of Chichester Area Mental Health Support Foundation (CAMHSF)

I report to the charity trustees on my examination of the financial statements of Chichester Area Mental Health Support Foundation (CAMHSF) for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Jan Buckett JMB Accounting Ltd 10 London Road Liphook Hampshire

GU30 7AN 12 August 2024

Page 7

Chichester Area Mental Health Support Foundation (CAMHSF) Statement of Financial Activities

for the year ended 31 December 2023

Notes
Income and endowments
from:
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Investments
7
Total
Expenditure on:
Charitable activities
8
Other
9
Total
Net gains on investments
Net (expenditure)/income
Transfers between funds
Net (expenditure)/income
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2023
£
4,827
39,353
1,949
510		 Restricted
funds
2023
£
21,420
-
-
-		 Total funds
2023
£
26,247
39,353
1,949
510		 Total funds
2022
£
25,051
33,475
1,916
46
46,639
19,662
36,671		 21,420
16,298
2,890		 68,059
35,960
39,561		 60,488
15,817
32,373
56,333
-		 19,188
-		 75,521
-		 48,190
-
(9,694)
-		 2,232
-		 (7,462)
-		 12,298
-
(9,694) 2,232 (7,462) 12,298
(9,694)
69,384		 2,232
3,210		 (7,462)
72,594		 12,298
60,296
59,690 5,442 65,132 72,594

Page 8

Chichester Area Mental Health Support Foundation (CAMHSF) Summary Income and Expenditure Account

for the year ended 31 December 2023

Income
Interest and investment income
Gross income for the year
Expenditure
Total expenditure for the year
Net (expenditure)/income before tax
for the year
Net (expenditure )/income for the year		 2023
£
67,549
510
68,059
75,521
75,521
(7,462)
(7,462)		 2022
£
60,442
46
60,488
48,190
48,190
12,298
12,298

Page 9

Chichester Area Mental Health Support Foundation (CAMHSF) Balance Sheet

at 31 December 2023

Company No.
Notes
2023
£
Current assets
Debtors
11
8,915
Cash at bank and in hand
63,949
72,864
Creditors:Amount falling due within one year
12
(7,732)
Net current assets
65,132
Total assets less current liabilities
65,132
Net assets excluding pension asset or liability
65,132
Total net assets
65,132
The funds of the charity
Restricted funds
13
Restricted income funds
5,442
5,442
Unrestricted funds
13
General funds
59,690
59,690
Reserves
13
Total funds
65,132		 2022
£
7,446
72,041
79,487
(6,893)
72,594
72,594
72,594
72,594
3,210
3,210
69,384
69,384
72,594

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 December 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 12 August 2024

And signed on its behalf by:

J. Hart Chair 12 August 2024

J. Capelin Hon Treasurer 12 August 2024

Page 10

Chichester Area Mental Health Support Foundation (CAMHSF) Notes to the Accounts

for the year ended 31 December 2023

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 Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 11

Chichester Area Mental Health Support Foundation (CAMHSF) Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Trade and other 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors

Short term creditors are measured at the transaction price. Other 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.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 12

Chichester Area Mental Health Support Foundation (CAMHSF) Notes to the Accounts

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

3
Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
Donations & Legacies
Gift Aid
Legacies		 Unrestricted
£
2,320
2,507
-
4,827		 Unrestricted
funds
2022
£
14,126
33,475
1,916
46
49,563
14,960
23,992
38,952
10,611
10,611
10,611
58,773
69,384
Restricted
£
19,832
1,588
-
21,420		 Restricted
funds
2022
£
10,925
-
-
-
10,925
857
8,381
9,238
1,687
1,687
1,687
1,523
3,210
Total
2023
£
22,152
4,095
-
26,247		 Total funds
2022
£
25,051
33,475
1,916
46
60,488
15,817
32,373
48,190
12,298
12,298
12,298
60,296
72,594
Total
2022
£
20,847
4,064
140
25,051

Page 13

Chichester Area Mental Health Support Foundation (CAMHSF)

Notes to the Accounts

5 Income from charitable activities

Members Fees
Transport
6
Income from other trading activities
Raffles
Sales
Summerhouse Designs
7
Income from investments
Interest Income
8
Expenditure on charitable activities
Expenditure on charitable
activities
Members Fees
Governance costs
Staff Costs		 Unrestricted
£
9,264
10,398
19,662		 Unrestricted
£
34,874
4,479
39,353
Unrestricted
£
1,482
456
11
1,949
Unrestricted
£
510
510
Restricted
£
16,298
-
16,298		 Total
2023
£
34,874
4,479
39,353
Total
2023
£
1,482
456
11
1,949
Total
2023
£
510
510
Total
2023
£
25,562
10,398
35,960		 Total
2022
£
30,814
2,661
33,475
Total
2022
£
1,375
-
541
1,916
Total
2022
£
46
46
Total
2022
£
6,067
9,750
15,817

Page 14

Chichester Area Mental Health Support Foundation (CAMHSF) Notes to the Accounts

9 Other expenditure

Employee costs
Motor and travel costs
Premises costs
General administrative costs
Legal and professional costs
10 Staff costs
Salaries and wages
Pension costs
No employee received emoluments in excess
11 Debtors
Prepayments and accrued income
12 Creditors:
amounts falling due within one year
Other taxes and social security
Other creditors
Accruals
Deferred income		 Unrestricted
£
22,067
1,148
8,344
4,596
516
36,671
of £60,000.		 Restricted
£
2,890
-
-
-
-
2,890
2023
10,398
2,624
13,022
2023
£
8,915
8,915
2023
£
216
2,139
5,377
-
7,732		 Total
2023
£
24,957
1,148
8,344
4,596
516
39,561		 Total
2022
£
21,413
1,046
6,813
3,341
(240)
32,373
2022
9,750
2,080
11,830
2022
£
7,446
7,446
2022
£
175
8
3,500
3,210
6,893

Page 15

Chichester Area Mental Health Support Foundation (CAMHSF) Notes to the Accounts

13 Movement in funds

13 Movement in funds
At 1 January
2023
Restricted funds:
Restricted income funds:
A Kidd fund
3,210
Re-location fund
-
Total
3,210
Unrestricted funds:
General funds
69,384
Total funds
72,594
Purposes and restrictions in relation to the funds:
Restricted funds:
A Kidd fund
to pay salary of M A Kelly
Re-location fund
to pay for relocation
14 Analysis of net assets between funds
Net current assets
15 Reconciliation of cash and cash equivalents
Cash and cash equivalents
Net cash and cash equivalents		 Incoming
resources
(including
other
gains/losses
)
£
3,210
18,210
21,420
46,639
68,059		 Resources
expended
£
(2,890)
(16,298)
(19,188)
(56,333)
(75,521)		 At 31
December
2023
£
3,530
1,912
5,442
59,690
65,132
At 1 January
2023
£		 Unrestricted
funds
£
65,132
65,132
Cash flows
£		 Total
£
65,132
65,132
At 31
December
2023
£
72,041 (8,092) 63,949
72,041
72,041		 (8,092)
(8,092)		 63,949
63,949

Page 16

Chichester Area Mental Health Support Foundation (CAMHSF) Notes to the Accounts

16 Commitments

Pension commitments

Commitments
Pension commitments
2023 2022
£ £
The pension cost charge to the company
amounted to: 2,624 2,080

17 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 17

Chichester Area Mental Health Support Foundation (CAMHSF) Detailed Statement of Financial Activities

for the year ended 31 December 2023

Income and endowments from:
Donations and legacies
Donations & Legacies
Gift Aid
Legacies
Charitable activities
Members Fees
Transport
Other trading activities
Raffles
Sales
Summerhouse Designs
Investments
Interest Income
Total income and endowments
Expenditure on:
Charitable activities
Members Fees
Governance costs
Staff Costs
Total of expenditure on charitable
activities
Employee costs
Salaries/wages
Pension costs
Staff training
Staff welfare
Temporary staff
Motor and travel costs
Travel and subsistence		 Unrestricted
funds
2023
£
2,320
2,507
-
4,827
34,874
4,479
39,353
1,482
456
11
1,949
510
510
46,639
9,264
9,264
10,398
10,398
19,662
10,398
2,624
23
286
8,736
22,067
1,148
1,148		 Restricted
funds
2023
£
19,832
1,588
-
21,420
-
-
-
-
-
-
-
-
-
21,420
16,298
16,298
-
-
16,298
-
-
-
-
2,890
2,890
-
-		 Total funds
2023
£
22,152
4,095
-
26,247
34,874
4,479
39,353
1,482
456
11
1,949
510
510
68,059
25,562
25,562
10,398
10,398
35,960
10,398
2,624
23
286
11,626
24,957
1,148
1,148		 Total funds
2022
£
20,847
4,064
140
25,051
30,814
2,661
33,475
1,375
-
541
1,916
46
46
60,488
6,067
6,067
9,750
9,750
15,817
9,750
2,080
-
-
9,583
21,413
1,046
1,046

Page 18

Chichester Area Mental Health Support Foundation (CAMHSF) Detailed Statement of Financial Activities

Premises costs
Rent
Other premises costs
General administrative costs,
including depreciation and
amortisation
General insurances
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Audit/Independent examination
fees
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 8,100
244
8,344
156
647
3,659
134
4,596
516
516
36,671
56,333
-
(9,694)
(9,694)
-
(9,694)
69,384
59,690		 -
-
-
-
-
-
-
-
-
-
2,890
19,188
-
2,232
2,232
-
2,232
3,210
5,442		 8,100
244
8,344
156
647
3,659
134
4,596
516
516
39,561
75,521
-
(7,462)
(7,462)
-
(7,462)
72,594
65,132		 6,695
118
6,813
157
350
2,640
194
3,341
(240)
(240)
32,373
48,190
-
12,298
12,298
-
12,298
60,296
72,594

Page 19