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2024-12-31-accounts

Chichester Area Mental Health Support Foundation (CAMHSF)

Charity No. 1161733

Trustees' Report and Unaudited Accounts

31 December 2024

Chichester Area Mental Health Support Foundation (CAMHSF) Contents

Pages
Trustees' Annual Report 2
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9
Detailed Statement of Financial Activities 15

Page 1

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

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2024.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1161733

Principal Office Registered Office Chichester City Football Club 25 Westingway Oaklands Park, Oaklands Way Bognor Regis Chichester West Sussex West Sussex PO21 2XX PO19 6AR Trustees The following trustees served during the year: J. Capelin K. Capelin G. Godfrey (Resigned 7 February 2024) J. Hart A. Hyman Y. Passingham D. Williams (Appointed 7 February 2024) Trustees holding title to charity property 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

OBJECTIVES AND ACTIVITIES

CAMHSF’s flag ship project is the Chichester Lunch Club (CLC) and this is our user name.

To ensure we could meet our charitable objects the overall aims in 2024 were to build on the successful operation of the club at the Chichester City Football Club (CCFC), to grow the membership and reinforce our sound financial position. In order to achieve this, we have in place the following objectives.

Core Objectives

These crucial objectives included:

Page 2

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

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.

Staff & Volunteers

Once again, key to the success of the last year 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.

High level external ‘Understanding Dementia’ training has been provided for staff and key volunteers. In house, training has focused on a range of issues including, operating equipment, catering management and safety, operational procedures and individual safeguarding matters.

ACHIEVEMENTS AND PERFORMANCE

After a successful but turbulent 2023 during which the charity moved its operation to CCFC, we entered 2024 determined to continue to stabilise our position in our new home and grow the charity. We were able to capitalise on significant material benefits at CCFC. We continued to build on the early excellent relations with the CCFC team as they developed the facilities at the football ground and club building. Challenges have been addressed positively and our members are now really settled in the new environment.

This year has seen the closure of Terry’s Place, a dedicated Dementia Day Care Centre also providing important support to people from Chichester. At a time when the disease continues to grow in our community the closure was damaging. The increased space at CCFC has allowed us to step in and provide support for some of their former clients. Accordingly, membership has increased to over fifty, which places additional burden on our charitable resources.

To achieve our aims, afternoons are 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.

Page 3

Chichester Area Mental Health Support Foundation (CAMHSF)

Trustees Annual Report

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, with no-one left alone. This works and feedback continues to confirm that members and their families value what the club brings to their lives.

Financial pressures continue, with increased expenditure necessary to meet rising costs. However, once again it has been a successful year for fundraising with continued support from regular donors, including charitable trusts, trustees, members and their families. Whilst we have sadly lost members during the year, family and friends have responded particularly generously, with resultant increased legacy income. We have also received strong support from Chichester City Council, with funding to cover the cost of food throughout 2025.

We have undertaken a review of the membership fee policy and introduced arrangements to strengthen fee income structure whilst keeping the individual fee at £10.00 per session for 2025.

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 £51,831 (2023: £49,689).

Accordingly, at the end of 2024 the charity held £3,000 in restricted funds, with the remaining balance of £62,810 held in reserves. Some of this is designated to address the projected budget deficit in 2025.

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 the turbulence in 2023 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.

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.

Page 4

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

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 where appropriate.

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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 Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. 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.

Signed on behalf of the charity's trustees

J. Hart Trustee 26 August 2025

Page 5

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 trustees on my examination of the financial statements of Chichester Area Mental Health Support Foundation (CAMHSF) for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 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 that in any material respect:

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 26 August 2025

Page 6

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

for the year ended 31 December 2024

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Total
Expenditure on:
Charitable activities
7
Other
8
Total
Net gains on investments
Net income/(expenditure)
Transfers between funds
Net income/(expenditure)
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
Restricted
funds
Total funds Total funds
2024 2024 2024 2023
£ £ £ £
16,826 3,000 19,826 26,247
41,336 - 41,336 39,353
1,757 - 1,757 1,949
621 - 621 510
60,540 3,000 63,540 68,059
25,088 1,912 27,000 35,960
35,862 - 35,862 39,561
60,950 1,912 62,862 75,521
- - - -
(410) 1,088 678 (7,462)
3,530 (3,530) - -
3,120 (2,442) 678 (7,462)
3,120 (2,442) 678 (7,462)
59,690 5,442 65,132 72,594
62,810 3,000 65,810 65,132

Page 7

Chichester Area Mental Health Support Foundation (CAMHSF) Balance Sheet

at 31 December 2024

at 31 December 2024
Charity No. 1161733
Current assets
Debtors
10
Cash at bank and in hand
Creditors:Amount falling due within one year
11
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
Restricted income funds
12
Unrestricted funds
General funds
12
Total funds
2024
£
6,589
67,716
74,305
(8,495)
65,810
65,810
65,810
65,810
3,000
3,000
62,810
62,810
65,810
2023
£
8,915
63,949
72,864
(7,732)
65,132
65,132
65,132
65,132
5,442
5,442
59,690
59,690
65,132

Approved by the trustees on 26 August 2025

And signed on their behalf by:

J. Hart Chair 26 August 2025

J. Capelin Hon Treasurer 26 August 2025

Page 8

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

for the year ended 31 December 2024

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

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 9

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

Expenditure

Taxation

The charity is exempt from 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. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

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 charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity 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 charity 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 10

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

2 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
3
Income from donations and legacies
Donations & Legacies
Gift Aid
4
Income from charitable activities
Members Fees
Transport
Unrestricted
£
14,493
2,333
16,826
Unrestricted
funds
2023
£
4,827
39,353
1,949
510
46,639
19,662
36,671
56,333
(9,694)
(9,694)
(9,694)
69,384
59,690
Restricted
£
3,000
-
3,000
Unrestricted
£
33,316
8,020
41,336
Restricted
funds
2023
£
21,420
-
-
-
21,420
16,298
2,890
19,188
2,232
2,232
2,232
3,210
5,442
Total
2024
£
17,493
2,333
19,826
Total
2024
£
33,316
8,020
41,336
Total funds
2023
£
26,247
39,353
1,949
510
68,059
35,960
39,561
75,521
(7,462)
(7,462)
(7,462)
72,594
65,132
Total
2023
£
22,152
4,095
26,247
Total
2023
£
34,874
4,479
39,353

Page 11

Chichester Area Mental Health Support Foundation (CAMHSF)

Notes to the Accounts

5 Income from other trading activities

Raffles
Sales
Summerhouse Designs
6
Income from investments
Interest Income
7
Expenditure on charitable activities
Expenditure on charitable
activities
Members Fees
Governance costs
Staff Costs
8
Other expenditure
Employee costs
Motor and travel costs
Premises costs
General administrative costs
Legal and professional costs
9
Staff costs
Salaries and wages
Pension costs
Unrestricted
£
13,293
11,795
25,088
Unrestricted
£
1,524
78
155
1,757
Unrestricted
£
621
621
Restricted
£
1,912
-
1,912
Unrestricted
£
22,013
926
8,200
3,323
1,400
35,862
2024
11,795
702
12,497
Total
2024
£
1,524
78
155
1,757
Total
2024
£
621
621
Total
2024
£
15,205
11,795
27,000
Total
2024
£
22,013
926
8,200
3,323
1,400
35,862
Total
2023
£
1,482
456
11
1,949
Total
2023
£
510
510
Total
2023
£
25,562
10,398
35,960
Total
2023
£
24,957
1,148
8,344
4,596
516
39,561
2023
10,398
2,624
13,022

No employee received emoluments in excess of £60,000.

Page 12

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

10 Debtors

Other debtors
Prepayments and accrued income
11 Creditors:
amounts falling due within one year
Other taxes and social security
Other creditors
Accruals
Deferred income
12 Movement in funds
At 1 January
2024
Restricted funds:
Restricted income funds:
A Kidd fund
3,530
Re-location fund
1,912
Food fund
-
Total
5,442
Unrestricted funds:
General funds
59,690
Total funds
65,132
Other debtors
Prepayments and accrued income
11 Creditors:
amounts falling due within one year
Other taxes and social security
Other creditors
Accruals
Deferred income
12 Movement in funds
At 1 January
2024
Restricted funds:
Restricted income funds:
A Kidd fund
3,530
Re-location fund
1,912
Food fund
-
Total
5,442
Unrestricted funds:
General funds
59,690
Total funds
65,132
2024
£
2
6,587
6,589
2024
£
609
-
2023
£
-
8,915
8,915
2023
£
216
2,139
4,676 5,377
3,210 -
At 1 January
2024
3,530
1,912
-
5,442
59,690
65,132
Incoming
resources
(including
other
gains/losses)
£
-
-
3,000
3,000
60,540
63,540
8,495
Resources
expended
£
Transfers
£
(3,530)
-
-
(3,530)
3,530
-
7,732
At 31
December
2024
£
-
-
3,000
-
(1,912)
-
(1,912)
(60,950)
(62,862)
3,000
62,810
65,810
Purposes and restrictions in relation to the funds: 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
Food fund to pay for the charities food costs

13 Analysis of net assets between funds

Analysis of net assets between funds
Net current assets Unrestricted
funds
£
65,810
65,810
Total
£
65,810
65,810

Page 13

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

14 Reconciliation of net debt

Reconciliation of net debt
Cash and cash equivalents
Net debt
At 1 January
2024
£
Cash flows
£
At 31
December
2024
£
63,949 3,767 67,716
63,949
63,949
3,767
3,767
67,716
67,716
Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases
2024
Land and
buildings
£
Operating leases with expiry date:
Within one year
8,160
8,160
Pension commitments
The pension cost charge to the charity
amounted to:
are as follows:
2024
Other
£
-
-
2024
£
702
2023
Land and
buildings
£
8,100
8,100
2023
Other
£
-
-
2023
£
2,624

15 Commitments

Page 14

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

for the year ended 31 December 2024

Income and endowments from:
Donations and legacies
Donations & Legacies
Gift Aid
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
Premises costs
Rent
Unrestricte
d funds
2024
£
14,493
2,333
16,826
33,316
8,020
41,336
1,524
78
155
1,757
621
621
60,540
13,293
13,293
11,795
11,795
25,088
11,795
702
-
156
9,360
22,013
926
926
8,085
Restricted
funds
2024
£
3,000
-
3,000
-
-
-
-
-
-
-
-
-
3,000
1,912
1,912
-
-
1,912
-
-
-
-
-
-
-
-
-
Total funds
2024
£
17,493
2,333
19,826
33,316
8,020
41,336
1,524
78
155
1,757
621
621
63,540
15,205
15,205
11,795
11,795
27,000
11,795
702
-
156
9,360
22,013
926
926
8,085
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
8,100

Page 15

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

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 income/(expenditure)
Transfers between funds
Net income/(expenditure) before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
115
8,200
157
420
2,648
98
3,323
1,400
1,400
35,862
60,950
-
(410)
3,530
3,120
-
3,120
59,690
62,810
-
-
-
-
-
-
-
-
-
-
1,912
-
1,088
(3,530)
(2,442)
-
(2,442)
5,442
3,000
115
8,200
157
420
2,648
98
3,323
1,400
1,400
35,862
62,862
-
678
-
678
-
678
65,132
65,810
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

Page 16