Registered Charity No. 1167221
**CAMERON GRANT MEMORIAL TRUST REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED**
**31 AUGUST 2023**
## **CAMERON GRANT MEMORIAL TRUST**
## **INDEX**
## **FOR THE YEAR ENDED 31 AUGUST 2023**
||**Pages**|
|---|---|
|**Legal and Administrative Details**|**1**|
|**Trustees’ Annual Report**|**2 – 5**|
|**Statement of Financial Activities**|**6**|
|**Balance Sheet**|**7**|
|**Notes to the Accounts**|**8 - 13**|
**Page 1**
## **CAMERON GRANT MEMORIAL TRUST**
## **CHARITABLE INCORPORATED ORGANISATION INFORMATION**
## **FOR THE YEAR ENDED 31 AUGUST 2023**
**TRUSTEES:** Carol Grant (Chairperson) Evan Grant Alastair Grant John Scott Alan Flack Frances George **CHARITY REGISTERED NUMBER:** 1167221 **LEGAL STATUS:** Charitable Incorporated Organisation (“CIO”) **PRINCIPAL ADDRESS:** 23 Belle Vue Terrace Hampton-in-Arden Solihull B92 0AR **WEBSITE ADDRESS:** www.camgrant.org.uk **BANKERS:** HSBC Bank plc 34 Poplar Road Solihull West Midlands B91 3AF
**Page 2**
**CAMERON GRANT MEMORIAL TRUST**
## **TRUSTEES’ ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 AUGUST 2023**
The Trustees present their Annual Report together with the Financial Statements for the period ended 31 August 2023.
## **Structure, governance and management**
The Charitable Incorporated Organisation (“CIO”) is registered in accordance with the Charities Act 2011 and was entered on the Central Register of Charities on 19 May 2016. It is governed by a Constitution dated 18 May 2016.
## **Trustees**
The following Trustees held office during the period to the date of this report:
Carol Grant (Chairperson) Alastair Grant Evan Grant John Scott Alan Flack Frances George
## **Objectives and activities**
The objectives of the Charitable Incorporated Organisation are the preservation and protection of good mental health in particular in young people (without prejudice to the generality) through:
- Raising awareness of young suicide.
- Urging all who are suffering in silence to speak up and ask for help.
- Supporting all who are fighting to overcome poor mental health, especially young people, and especially where this can be done through outdoor activities like hill-walking and the Duke of Edinburgh’s award; and
- Assisting in the provision of education and support that will help to increase awareness and knowledge of the issues around mental health and well-being for all and especially amongst young people.
When planning expenditure, the Trustees have considered the Charity Commission’s guidance on public benefit.
## **Achievements and performance**
Awareness of mental health problems in the UK has continued to rise and the stigma has reduced. While the challenge may now be recognised more widely, huge problems remain; in 2022, 6588 suicides were registered in the UK, an increase of 34 compared to the previous year, (Samaritans: Latest suicide data).This means that on average 18 people per day – one person every 80 minutes - take their own lives in the UK.
Cameron fought a silent battle with depression for over 7 years before he died; we only know this through the letter he left us, as he hid his depression successfully from everybody who knew him. We set up the Cameron Grant Memorial Trust in Cameron’s memory especially to help others in these circumstances.
**Page 3**
**CAMERON GRANT MEMORIAL TRUST**
## **TRUSTEES’ ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 AUGUST 2023**
**(Continued…)**
Our aim is that the activities of the Cameron Grant Memorial Trust will make a difference to the number of people, and especially young people, suffering from poor mental health and improve outcomes for all sufferers. The Trust works to raise awareness of young suicide; to urge all who are suffering in silence to speak up and ask for help, and to support people who are fighting to overcome poor mental health, especially where this can be done through outdoor activity.
In support of our goal to encourage all to speak up and ask for help rather than to soldier on battling mental distress on their own, we create Cameron’s Coasters; these are simple drink mats which carry the message “There is always someone you can talk to” on one side and contact details for people who can help on the other. We have worked with universities, colleges & schools, and workplaces, especially in the emergency services, to customise Cameron’s Coasters so that they carry the help details most important for each place where they are used. We also produce Cameron’s Cards, a ‘business card’ version of the coasters, with similar help information, but in a form that is more enduring and can easily be kept in a wallet. Further information can be found on our website: camgrant.org.uk/coasters and camgrant.org.uk/cards
The beautiful Wellbeing Postcards drawn by Cameron’s cousin Kirsty Ferguson continue to be popular, especially in schools and counselling services. As ever, we print helpline information on the reverse side of the postcards, and you can see them all on our website: camgrant.org.uk/postcards.
In the year to 31 August 2023, we sent out 79,000 Coasters, 34,000 Cards and 31,500 Postcards. All of these were sent free of charge.
As a free, 24/7 text service, SHOUT 85258 complements what is offered by others such as Samaritans (free and 24/7 but not widely available by text) and PAPYRUS HOPELINEUK (free and with a text contact option, for people under 35 and those worried about someone under 35). Cameron Grant Memorial Trust is delighted to be a Keyword Partner of Shout enabling us to offer the CAM Support Messenger service: “Text CAM to 85258 for confidential, free support at any time of day or night”. We use this on as many of our Coasters, Cards and Postcards as possible.
We started Cameron’s Coasters to encourage people to ask for help rather than to suffer in silence as Cameron did. If you know of a community that might benefit from Cameron’s Coasters, Cards, or Postcards, or any other signpost, then please get in touch on info@camgrant.org.uk.
We organise an annual Night Walk on a Friday close to 10 October, Cameron’s birthday; we do this to remember Cameron, to raise some money, and to have some fun! Our last Night Walk on 6 October 2023 was again a success with 330 people taking part and we look forward to the next one on 11 October 2024. For more information, please see: www.camgrant.org.uk/night-walk
Evan continues to visit local schools to give talks based on Cameron’s story. The talks highlight the importance of good mental health and looking out for your friends.
Frances George and I visited several university wellbeing events to highlight the work of the charity and to distribute our resources.
During the year Staffordshire Police invited Evan to give a talk at their wellbeing event.
**Page 4**
## **CAMERON GRANT MEMORIAL TRUST**
**TRUSTEES’ ANNUAL REPORT**
## **FOR THE YEAR ENDED 31 AUGUST 2023**
**(Continued…)**
The VCFSE Mental Health Collective, the community for mental health and wellbeing Voluntary, Community, Faith and Social Enterprise organisations in Birmingham and Solihull, has succeeded the Third Sector Mental Health Forum. I represent our Trust on the Collective.
Cameron Grant Memorial Trust is a member of The Alliance of Suicide Prevention Charities (TASC), the National Suicide Prevention Alliance (NSPA) and the Support After Suicide Partnership (SASP). This helps us keep current with other initiatives and programmes, and the latest research, and gives us another means of communicating what we do. It also allows us to check we are not duplicating work done by others. In June 2022, Evan was elected to the Steering Group of the National Suicide Prevention Alliance for a 3-year term.
Cameron Grant Memorial Trust is also a member of the Zero Suicide Alliance (ZSA). We strongly believe in the power of a Zero Suicide ambition to change culture and hugely reduce the number of deaths by suicide. We urge everyone over 16 to take the free online suicide prevention training from the Zero Suicide Alliance. It takes only 20 minutes, and it might just save a life: www.zerosuicidealliance.com/training
This year we’d again like to make special mention again of Kirsty Ferguson, Cameron’s Cousin, who created the Wellbeing Postcards and continues to work with her mother, Tamara Ferguson, my sister, to produce beautiful greeting cards for Cameron Grant Memorial Trust.
We are very grateful for all donations given to us by many groups and individuals and all the fundraising efforts made by so many throughout the year. We would like to highlight: The Kier Foundation, Hampton-in-Arden Calendar, the Gym at Hampton Half Marathon Walk, Royal Holloway Ultimate Frisbee Tournament, and everyone that donated or fundraised for the Charity during the year. We are extremely grateful to you all.
During the year we reintroduced our Cameron Grants for Innovation in Mental Health programme and gave grants to eight organisations totalling £16,970. We also donated £2,750 in other grants for mental health support.
We know the gap between the number of young people reaching out for support and the support available is widening all the time. This coming year we will consider how we can support increased counselling services.
Poor mental health can affect anyone and there is no shame in seeking help for any illness, physical or mental. We hope that by spreading this message openly and honestly, we can help many others in Cameron's memory. We miss Cameron an unbelievable amount and we so wish that he had asked for help.
## **Appointment of Trustees**
Trustees are appointed by members at the Annual General Meeting. Additional trustees may be co-opted between AGMs. The minimum number of trustees is three and the maximum number of trustees is twelve.
## **Investment policy**
The trustees’ policy is to invest operating funds in easy access and relatively low risk bank accounts to meet expenditure over the next 12 months with the balance held in return yielding assets that will at least offset the effects of inflation.
**Page 5**
## **CAMERON GRANT MEMORIAL TRUST**
## **TRUSTEES’ ANNUAL REPORT**
**FOR THE YEAR ENDED 31 AUGUST 2023 (Continued…)**
## **Reserves policy**
The trustees’ reserves policy is to manage the reserves in such a way as to have sufficient funds available for the orderly winding up of the charity without liability should its future income be in such doubt that this is the only credible course of action.
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
## **Trustees’ responsibilities in relation to the financial statements**
The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the Charities Statement of Recommended Practice SORP 2015 (FRS102);
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on 21 May 2024 and signed on their behalf by
Signed on behalf of the Trustees
**Carol Grant Chairperson**
**Page 6**
**CAMERON GRANT MEMORIAL TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 AUGUST 2023**
|**Note**
**Unrestricted**
**Funds**
**2023**
**£**
**Income:**
Donations and legacies
2
5,735
Other trading activities
3
14,564
**Total incoming resources**
20,299
**Expenditure:**
Expenditure on Charitable activities
4
32,461
Other trading activities
5
2,518
**Total expenditure**
34,979
**Net surplus/(deficit)**
(14,680)
Net gains / (loss) on investments
(1,185)
**Net movements in funds during the year**
**(15,865)**
**Funds brought forward**
134,784
**Total funds carried forward**
8 - 9
**118,919**|**Restricted**
**Funds**
**2023**
**£**
-
-
-
-
-
-
-
-
**-**
-
**__-**|**Total**
**Funds**
**2023**
**£**
5,735
14,564
20,299
32,461
2,518
34,979
(14,680)
(1,185)
**(15,865)**
134,784
**118,919**|**Total**
**Funds**
**2022**
**£**
11,956
16,153|
|---|---|---|---|
||||28,110|
||||13,432
1,451|
||||14,883|
||||13,227
(3,855)|
||||**9,372**
125,412|
||||**134,784**|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
**Page 7**
## **CAMERON GRANT MEMORIAL TRUST**
## **BALANCE SHEET**
## **FOR THE YEAR ENDED 31 AUGUST 2023**
|**Note**
**Fixed Assets**
Fixed asset investments
**6**
**Current Assets**
Prepayments
Cash at bank and in hand
**Liabilities**
Creditors falling due within one year
**7**
**Net Current Assets**
**Net assets**
Unrestricted funds
**8**
Restricted funds
**9**
**Total funds**|
459
41,027
41,486
(13)|**2023**
**£**
77,446
41,473
**118,919**
118,919
-
**118,919**|46
82,785
82,831
(1,678)|**2022**
**£**
53,631
81,153|
|---|---|---|---|---|
|||||**134,784**|
|||||134,784
-|
|||||**134,784**|
The financial statements were approved and authorised for issue by the Trustees on 21 May 2024.
Signed on behalf of the Trustees;
## **Carol Grant Chairperson**
The notes on pages 8 to 13 form part of these financial statements.
**Page 8**
## **CAMERON GRANT MEMORIAL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 AUGUST 2023**
## **1. Accounting policies**
## a) **Basis of preparation**
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with the Charities SORP (FRS 102) ‘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 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland’, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’:
- The requirements of Section 7 Statement of Cash Flows
## b) **Fund Accounting**
General funds are unrestricted funds that are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## c) **Incoming resources**
All incoming resources are included in the SOFA when the Charitable Incorporated Organisation is legally entitled to the income and the amount can be quantified with reasonable accuracy. Details of incoming resources are shown below.
## d) **Resources expended**
All expenditure is accounted for on a payments basis and has been classified under headings that aggregate all costs relating to the category. Where costs cannot directly be attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.
**Page 9**
**CAMERON GRANT MEMORIAL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 AUGUST 2023**
## e) **Support costs allocation**
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative and management payroll costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent the charity’s income profile.
## f) **Grants**
Grants are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the asset. Grants towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred. Grants towards capital for on lending are released to restricted capital reserves when the funds are utilised in accordance with the company's principal activity.
## g) **Investments**
Investments are recognised initially at fair value which is normally the transaction price excluding any transaction costs. Subsequently, they are measured at fair value with changes recognised in ‘net gains / (losses) on investments in the Statement of Financial Activities if the shares are publicly traded or their fair value can otherwise be measured reliability. Other investments are measured as cost less impairment.
## **Mixed motive investment**
Mixed motive investments are made by the charity to generate a financial return and also contribute to the charity’s objects. Such investments are valued at fair value which represents the bid price of the investment on the market in which it is listed. Any changes in the fair value of mixed motive investments are recognised in ‘net gains / (losses) on investments in the Statement of Financial Activities
## **2.**
|**Donations and legacies**
**Unrestricted**
**Funds**
**2023**
**£**
Donations
3,700
Gift Aid
2,035
**5,735**
**Donations and legacies**
**Unrestricted**
**Funds**
**2022**
**£**
Grants
2,000
Donations
6,664
Gift Aid
3,292
**11,956**|**Restricted**
**Funds**
**2023**
**£**
-
-
**-**
**Restricted**
**Funds**
**2022**
**£**
-
-
-
-|**Total**
**Funds**
**2023**
**£**
3,700
2,035|
|---|---|---|
|||**5,735**|
|||**Total**
**Funds**
**2022**
**£**
2,000
6,664
3,292|
|||**11,956**|
**Page 10**
**CAMERON GRANT MEMORIAL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 AUGUST 2023**
|**3.**
**Other trading activities**
**Unrestricted**
**Funds**
**2023**
Fundraising:
**£**
Craft cards
890
Night walk
4,108
Amazon Smile & Facebook
1,363
Ultimate Frisbee Tournament
924
100km Yorkshire Marathon
Cambridge Half Marathon
Gym Half Marathon Walk
Sarah Marsden 50km Walk
50
1,195
2,465
815
Gym Triathlon
30
Other
2,724
**14,564**
**Other trading activities**
**Unrestricted**
**Funds**
**2022**
Fundraising:
**£**
Craft cards
1,145
Night walk
5,415
Amazon Smile & Facebook
1,881
Ultimate Frisbee Tournament
1,367
100km Yorkshire Marathon
2,135
Gym Triathlon
1,680
Other
2,530
**16,153**|**Restricted**
**Funds**
**2023**
**£**
-
-
-
-
-
-
-
-
-
-
**-**
**Restricted**
**Funds**
**2022**
**£**
-
-
-
-
-
-
-
**-**|**Total**
**Funds**
**2023**
**£**
890
4,108
1,363
924
50
1,195
2,465
815
30
2,724|
|---|---|---|
|||**14,564**|
|||**Total**
**Funds**
**2022**
**£**
1,145
5,415
1,881
1,367
2,135
1,680
2,530|
|||**16,153**|
**Page 11**
## **CAMERON GRANT MEMORIAL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 AUGUST 2023**
|**4. Expenditure on Charitable activities**
**Unrestricted**
**Funds**
**2023**
**£**
Merchandise costs
7,406
Post and stationery
990
Advertising and marketing
3,822
Internet
191
Mental Health Innovation Grants
17,683
Delivery charge
811
Insurance
572
Sundries
986
**32,461**
**Expenditure on Charitable activities**
**Unrestricted**
**Funds**
**2022**
**£**
Merchandise costs
7,423
Design fees
624
Post and stationery
165
Advertising and marketing
-
Internet
131
Grants and donations
1,745
Delivery charge
971
Insurance
527
Sundries
1,670
**13,256**|**Restricted**
**Funds**
**2023**
**£**
-
-
-
-
-
-
-
-
**- **
**Restricted**
**Funds**
**2022**
**£**
176
-
-
-
-
-
-
-
-
**176**|**Total**
**Funds**
**2023**
**£**
7,406
990
3,822
191
17,683
811
572
986|
|---|---|---|
|||**32,461**|
|||**Total**
**Funds**
**2022**
**£**
7,599
624
165
-
131
1,745
971
527
1,670|
|||**13,432**|
**Page 12**
## **CAMERON GRANT MEMORIAL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 AUGUST 2023**
|**5. Other**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**2023**
**2023**
**£**
**£**
Fundraising costs
2,518
-
**2,518**
**- **
**Other**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**2022**
**2022**
**£**
**£**
Fundraising costs
1,255
-
Portfolio fees
196
-
1,451
-
**6.**
**Fixed asset investments**
**Mixed Motive**
**Investment**
**£**
**Cost or valuation**
At 1 September 2022
Addition
53,631
25,000
Revaluation (unrealised loss)
(1,185)
**At 31 August 2023**
**77,446**
**Historical Cost at 31 August 2023**|**Total**
**Funds**
**2023**
**£**
2,518|
|---|---|
||**2,518**|
||**Total**
**Funds**
**2022**
**£**
1,255
196|
||1,451|
||**Total**
**2023**
**£**
53,631
25,000
(1,185)
**77,446**
**75,000**|
The trustees are of the opinion that fixed asset investments totalling £77,446 are disclosed at fair value.
**Page 13**
## **CAMERON GRANT MEMORIAL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 AUGUST 2023**
|**7. Creditors**
Trade creditors
**8. Unrestricted funds**
Balance brought forward at 1 September 2022
Incoming resources
Resources expended
Net gains / (loss) on investments
**Balance carried forward at 31 August 2023**
**9.**
**Restricted Funds**
Balance brought forward at 1 September 2022
Resources expended
**Balance carried forward at 31 August 2023**||**2023**
**£**
13
**13**
**2023**
**£**
134,784
20,299
(34,979)
(1,185)
**118,919**
**Restricted**
**Funds**
**2023**
**£**
-
--
**-**|**2022**
**£**
1,678|**2022**
**£**
1,678|
|---|---|---|---|---|
||||**1,678**||
||||**2022**
**£**
125,236
28,110
(14,707)
(3,855)||
||||**134,784**||
||||**Restricted**
**Funds**
**2022**
**£**
176
(176)-
**-**||
|||||**-**|
## **10. Trustees emoluments**
The trustees did not receive any remuneration during this period (2022: £nil).
Expenses totalling £nil were reimbursed to the trustees during this period (2022: £nil).