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2023-03-31-accounts

id Kent (￿1)r,) 11, Annual Report ApriL 2022 - March 2023

“Thank you for delivering a fun and interactive session. We learnt there is always someone who will listen.” Feedback from Mental Health Awareness for young farmers.

Welcome

The past year has been a hugely busy period for our organisation – with the need to develop new services proving critical given the rapidly changing world around us.

2022 – 2023 has seen the fall-out of the Covid-19 pandemic, and a slow transition back to a new ‘normal’. It has also seen a war break out in Europe, and a rapidly evolving cost of living crisis which has presented significant challenges for many people. All this is to say – the need for mental health support has never been greater.

During this period, we have committed ourselves to developing and delivering services which continue to put the holistic needs of our clients at their heart. We have supported 4,463 individuals with 14,394 attendances across our services. As we continue to face new challenges, we are devoted to fighting for the needs of our communities – forming strong partnerships which embody our vision, mission and values and ensure that our clients are at the heart of everything we do.

This year has also seen our new senior management team adapt and grow into new roles alongside colleagues across the organisation – furthering our strategic

ambitions. This has ensured that lived experience has been further embedded from the ground-up within our organisation – ensuring peer-driven service design is present in everything we do.

As we begin to focus more on developing services that are committed to meeting the emerging needs of the community, our dedicated and passionate staff and volunteer team continue to take challenges in their stride. This ensures we are providing the highest quality support for all of our clients.

As we continue to face challenges posed by the everchanging mental health landscape, we are committed to making a sustained difference in the communities we serve.

Henu Cummins CEO

Lewis Kinch Chair of the Board

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Adult Services
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During this period of time, our
Activity Groups provided 1,071
sessions, our Affordable Counselling
Service saw 3,613 attendances
and our Coping with Life Courses
supported 78 different people.
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Community Activity Groups

Between 2022 - 2023 we trialled ‘open access’ community groups for the first time - allowing clients to engage with them through a streamlined referral process. This was a hugely successful pilot which complemented services funded by Livewell Kent & Medway.

Coping with Life Courses

We continued to work with Live Well Kent & Medway to provide Coping with Life courses for clients. These courses empower clients to develop coping strategies to better manage their mental health.

Affordable Counselling Service

Our flagship Affordable Counselling Service grown from strength to strength, supporting over 3,600 sessions in the past year alone. We are hugely grateful to our volunteer counsellors, who give so much time and energy in support of their clients - making a real difference to them every day.

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Youth Services
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This year was the fourth year of our
‘Reaching Communities’ programme.
This programme is peer-led, with
feedback from young people actively
shaping the breadth and depth of
support provided.
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3,325 children and young people benefited from a range of targeted interventions, including Cognitive Behavioural Coaching courses and Wellbeing Support. In addition to the wellbeing support on offer, we have delivered several mental health awareness sessions for young people, encouraging greater awareness of crucial themes.

We delivered emotional resilience courses during this period, known as ‘Bounce Back’. On average, 95% of young people engaged in these courses said that they had helped to improve their wellbeing. We also provided one-to-one Wellbeing & Resilience Action Plans (WRAPs) during this period - with 81.53% of young people participant stating that sessions improved their wellbeing.

These targeted interventions were supported by a broad span of wellbeing activities which enable young people to build new skills, make new friends and develop their communication skills.

We also provided support to young carers, attended a school fair where we enabled young people to learn circus skills, and have also been involved in family fun days provided by Early Help in Maidstone. Alongside this we delivered a pilot Mental Health Awareness session for young farmers - allowing us to better engage rural communities.

Our Impact

14,394 4463 1274 3613

attendances in individuals the year ending supported in year March 2023 ending March 2023 83.25% 972

affordable counselling sessions

people trained in suicide prevention counselling sessions 100% 93%

of young people instances of felt Reaching Wellbeing Communities Drop-In service CBC courses providing lifebenefited their saving support wellbeing

of attendees would not have gone outside without our walking group

of suicide prevention training attendees reported increased confidence to support others

The Difference Our Services Make

“I learnt a wealth of information relating to anxiety and stress. I also learnt realistic and achievable ways to improve my wellbeing.” - Coping with Life Feedback

“I couldn’t have got through what I was dealing with without my counsellor. I have learnt a lot about myself.” - Affordable Counselling Service Feedback

“I enjoyed getting to work on improving myself, and the difference I saw in myself at the end of six weeks.”

“This course has helped to improve my wellbeing because I can do Calligraphy when I feel anxious.”

Suicide Prevention Programme

Our Suicide Prevention & Awareness Programme has continued to grow - providing training sessions to 1,644 people.

We have delivered training to many partners throughout this period of time, including:

We also introduced our ‘Everyday Mental Health’ course - a brand new course designed to highlight the key information from our sessions in a condensed, one-hour workshop.

This programme collects three-month follow up surveys to showcase how people use what they have learnt You can find some case studies from these overleaf.

“The course met all of my expectations and I now have valuable resources I can use in my job. The trainer was calm and delivered the course brilliantly.”

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How Our Training Is Used...
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“I have stayed on the phone with someone who was very suicidal after a domestic abuse incident until the police showed up. I then gave her the 24/7 suicide prevention numbers for her to call if she needed to.”

“I support someone with previous mental health problems and now a sudden illness and bereavement of family member. Noticed they were looking stressed/unhappy and asked them how they ‘really are’. Resulted in an open answer and not just a ‘fine’.”

-- Feedback on how a Youth Suicide Prevention Course participant has used their training three-months on.

“The person was very depressed and suicidal and turned up at my door in the middle of the night. I let them sit and talk about their thoughts. I asked what had made them want to end it all and he said he felt there is no point in living and has had enough. He has 2 failed relationships which happened in quick succession.

He told me he had 2 failed attempts recently when he was found. As he talked he spoke fondly of his youngest child and kept replaying a video. So I encouraged him to talk more about his sons. His mood improved. He was soon talking about up coming birthdays and he left feeling better. I listened more than I spoke. He is on antidepressants.”

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We are very grateful to Kent County Council, Medway Council, and the NHS in Kent and Medway - whose
generous funding continues to make this invaluable work possible.
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Working In Partnership
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Collaborative working has been vital in helping us to deal with the challenges of the past year. Providing meaningful wraparound support for all of our clients has been possible because of the support from our wonderful partners.

In the past year we have:

We are grateful to everyone who has partnered with us throughout this year.

Fantastic Fundraisers

Each year we are grateful to be supported by an incredible number of enthusiastic fundraisers who want to make a difference. 2022 - 2023 was no different - with some incredible support from our community.

We are grateful to Sittingbourne Football Club , Mancave Maidstone , Suzanne Howe Communications , Justin & Vanessa , Little Voices Mid Kent and Waitrose - amongst others - for their support across the past year.

We also want to mention the amazing Karen & Angela - who walked 110KM along the Via Francigena to fundraise for our organisation - encouraging other people to get involved and fundraise along the way!

Lastly, we had to highlight the absolutely incredible Iwade Rock - an event which raised £9,000 for Mid Kent Mind. We are hugely grateful to everyone who came along to this event - we had a blast rocking it out with everyone at the Festival!

It’s impossible to list all of our fundraisers and donors in a single document - so to everyone who supported us this year, thank you. You have helped us to make a huge difference in the local community.

Thank you to all of our staff, funders, volunteers and partners for making our work possible. Above all, we are grateful to the courageous clients who continue to put their trust and faith in the services we provide. www.midkentmind.org.uk

Charity registration number 1167328

MID KENT MIND

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

MID KENT MIND

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees D Watkin
L Kinch
V Edwards (Appointed 27 July 2022)
C Eastwood (Appointed 27 July 2022)
J Lang (Appointed 27 July 2022)
P Miller
P Miller
Charity number 1167328
Principal address 23 College Road
Maidstone
Kent
ME15 6YH
Independent examiner Darren Harding ACA FCCA DChA
Richard Place Dobson Services Limited
1-7 Station Road
Crawley
West Sussex
RH10 1HT

MID KENT MIND

CONTENTS

Page
Trustees' report 1 - 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes to the financial statements 11 - 23

MID KENT MIND

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Charities Act 2011 and "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).

Objectives and activities

The key objectives of the charity are;

a) to promote the preservation of good mental health in particular by enabling and empowering everyone experiencing mental health problems to live with, manage and recover from their condition.

b) to relieve the needs of people with mental health problems by working to increase the understanding of mental health and mental health problems by gathering and disseminating information and working to raise awareness, promote understanding and challenge stigma and discrimination.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Mid Kent Mind's Strategic Plan 2021 to 2024 provides the strategic framework through which we will achieve our objective. We also have a business plan that details our key business objectives which is reviewed every 12 months.

The plan is based on our vision, mission and values.

Our Vision

• We are Mid Kent Mind and we are passionate about supporting people with mental health issues and promoting positive wellbeing.

• We recognise people as unique individuals and not as a diagnosis or a label.

• We aim to equip people with the tools they need, empowering them to reach their potential.

• We encourage diversity, challenging stigma and discrimination.

Our Values

• Recovery Based using the Recovery Model and Six Ways to Wellbeing to shape all of our services

• Holistic in our approach to mental health and wellbeing, accepting that many things can affect people in different ways, and we believe everyone in the community can be an active participant.

• Diverse and Inclusive by supporting social inclusion for anyone with mental health or wellbeing needs.

Our Goals

Priority 1: Ensure everyone in Mid Kent has equal opportunity to achieve positive mental health and wellbeing

A Provide or increase support in communities that lack access to services B Promote our work so that everyone is aware of what services and support we provide C Increase variety of wellbeing activities to meet more need D Strengthen our partnerships with National and Kent Mind

Priority 2: Maintain and consistently improve quality of services

Monitoring and tracking outcomes to measure impact on individuals

A Maintain outstanding quality by dynamically reviewing all services B Support professional development of staff

C Evaluate and adapt delivery through feedback from service users and funders

D Quality control through Senior Management with scrutiny provided by trustee board E Design services based on local need and demand

page 1

MID KENT MIND

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Priority 3: Promote a positive working environment

A Increase and strengthen the Board by further recruitment of Trustees to reflect identified skills gap

B Foster a culture of transparency, integrity and impartiality

C Provide personal and professional growth opportunities

D Ensure staff can access wellbeing support and feel supported

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Main activities undertaken to further the Charity's purposes for the public benefit

The main activities undertaken for the public benefit are as follows;

Achievements and performance

Mid Kent Mind provides mental health support services to the core communities of Maidstone, Ashford and Swale and in partnership with other local Minds, across Kent.

The Charity has increased the number of beneficiaries able to access services, increase the amount and quality of services and has increased training opportunities for staff and volunteers.

New and existing partnerships continue to grow to extend our provisions and areas of specialised support.

Key performance indicators

The charity measures its performance by recording the number of people that access our services and those who have improved their levels of mental health and wellbeing. We also measure a number of outcomes that are set by our funders and commissioners, usually also linked to wellbeing levels.

Between 2022 and 2023 there were 14,394 attendances across all Mid Kent Mind’s services with 4,463 individuals supported.

3,325 children and young people benefited from a range of targeted interventions, including Cognitive Behavioural Coaching courses and Wellbeing Support.

The Affordable Counselling service provided 3,613 Counselling Sessions.

1,274 people were trained in suicide prevention with 93% of attendees reporting increased confidence to support others.

Additionally, there were 972 instances of the Wellbeing Drop-In service providing support.

Mid Kent Mind’s Activity Groups provided 1,071 Sessions with 100% of attendees stating they would not have gone outside without the walking group.

page 2

MID KENT MIND

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Review of activities

The past year has been a hugely busy period for our organisation, with the need to develop new services proving critical given the rapidly changing world around us.

2022 – 2023 has seen the fall-out of the Covid-19 pandemic, and a slow transition back to a new ‘normal’.

It has also seen a war break out in Europe, and a rapidly evolving cost of living crisis which has presented significant challenges for many people. All this is to say the need for mental health support has never been greater.

During this period, we have committed ourselves to developing and delivering services which continue to put the holistic needs of our clients at their heart.

As we continue to face new challenges, we are devoted to fighting for the needs of our communities, forming strong partnerships which embody our vision, mission and values and ensure that our clients are at the heart of everything we do.

This year has also seen our new senior management team adapt and grow into new roles alongside colleagues across the organisation furthering our strategic ambitions. This has ensured that lived experience has been further embedded from the ground-up within our organisation, ensuring peer-driven service design is present in everything we do.

As we begin to focus more on developing services that are committed to meeting the emerging needs of the community, our dedicated and passionate staff and volunteer team continue to take challenges in their stride. This ensures we are providing the highest quality support for all our clients.

As we continue to face challenges posed by the everchanging mental health landscape, we are committed to making a sustained difference in the communities we serve.

Working In Partnership

Collaborative working has been vital in helping Mid Kent Mind to deal with the challenges of the past year. Providing meaningful wraparound support for all our clients has been possible because of the support from our wonderful partners. In the past year we have:

We are grateful to everyone who has partnered with us throughout this year and remain committed to building new partnerships, enabling us to make a long-term, sustainable difference to our communities.

page 3

MID KENT MIND

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Training

Training Awareness continues to be at the heart of Mid Kent Mind’s work both with adults and youths.

Our Suicide Prevention & Awareness Programme has continued to grow with training delivered to many partners including:

We also introduced our ‘Everyday Mental Health’ course, designed to highlight the key information from our sessions in a condensed, one-hour workshop.

We are very grateful to Kent County Council, Medway Council, and the NHS in Kent and Medway - whose generous funding continues to make this invaluable work possible.

Fundraising and donations

Each year we are grateful to be supported by an incredible number of enthusiastic fundraisers who want to make a difference. 2022 - 2023 was no different, with some incredible support from our community.

We are grateful to Sittingbourne Football Club; Mancave Maidstone; Suzanne Howe Communications; Justin & Vanessa; Little Voices Mid Kent and Waitrose amongst others, for their support across the past year.

We also want to mention the amazing Karen & Angela - who walked 110KM along the Via Francigena to fundraise for our organisation; encouraging other people to get involved and fundraise along the way.

Lastly, we must highlight the absolutely incredible Iwade Rock; an event which raised £9,000 for Mid Kent Mind. We are hugely grateful to everyone who came along to this event - we had a blast rocking it out with everyone at the festival.

Our donors and fundraisers raised nearly £44,000 in the year and although it would be impossible to list all of our fundraisers and donors in this small space; to everyone who supported us this year we would like to say thank you.

You have helped us to make a huge difference in the local community.

Financial review

As at 31 March 2023, the charity held total funds of £708,106 (2022: £941,852), of which £24,327 is restricted and £683,779 was unrestricted.

Total income for the year was £495,773 with a net deficit being generated for the year ended 31 March 2023 of £233,746 (2022: net surplus of £147,194).

The net deficit for the year of £233,746 comprises of an unrestricted deficit of £144,911 and a restricted deficit of £88,835 which will be funded by unrestricted reserves.

A full review of the allocation of expenditure against restricted funds was undertaken in the previous year and a restatement of the comparative year was undertaken as a result.

Funds held as custodian trustee

No funds are held by Mid Kent Mind as a custodian.

page 4

MID KENT MIND

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Reserves policy

The Charity Commission’s CC19 guidance Charity reserves: building resilience states: “There is no single level, or even a range of, reserves that is right for all charities. Any target set by trustees for the level of reserves to be held should reflect the particular circumstances of the individual charity. To do this, trustees need to know why the charity should hold reserves and, having identified those needs, the trustees should consider how much should be held to meet them.”

In the current environment where grant funding has become more sparse and charities are competing against each other for income like never before, the trustees of Mid Kent Mind have taken the decision that the charity work towards maintaining 12 months operating costs in their reserves along with all other expenses that would need to be met in the closure of the charity.

As Mid Kent Mind provide services to some of the most vulnerable people in our community that are vital in them maintaining their wellbeing and not meeting crisis points for their mental health, we believe, that any loss of services would need to come with long term warning over the period of a year so we could assist everyone to transition to alternate providers where possible and protect them from potential self-harm or suicide.

Structure, governance and management

The charity is a registered charity, number 1167328 and is constituted under a Charitable Incorporated Organisation, (CIO).

The trustees who served during the year and up to the date of signature of the financial statements were:

J Parris (Resigned 28 February 2023) D Watkin L Kinch V Edwards (Appointed 27 July 2022) C Eastwood (Appointed 27 July 2022) J Lang (Appointed 27 July 2022) P Miller P Miller S Brimmer (Resigned 22 February 2023)

Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. A trustee cannot be voted in for more than three consecutive terms.

The role of chairperson may be held for a maximum of three years. A chairperson cannot be voted in for more than two consecutive terms in the role.

In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

Organisational structure

Mid Kent Mind continues to review and improve its organisational structure in line with furthering our strategic ambitions.

page 5

MID KENT MIND

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Pay policy for key management personnel

The trustees give their time freely and no trustee received remuneration in the year. Details of trustee expenses are disclosed in note 8 to the accounts. The pay of senior staff is reviewed and set annually.

Financial risk management

The Trustees regularly assess the major risks to which the Charity is exposed and remain satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Auditor/Independent Examiner

Richard Place Dobson Services Limited; previously auditors of Mid Kent Mind were re-appointed as the charity’s independent examiner’s during the year and have expressed their willingness to continue in that capacity.

The trustees' report was approved by the Board of Trustees.

.............................. L Kinch Trustee

Date: ....8th November 2023 .........................................

page 6

MID KENT MIND

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF MID KENT MIND

I report to the trustees on my examination of the financial statements of Mid Kent Mind (the charity) for the year ended 31 March 2023.

Responsibilities and basis of report

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

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no 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.

Darren Harding ACA FCCA DChA

Richard Place Dobson Services Limited

1-7 Station Road Crawley West Sussex RH10 1HT

9 November 2023 Dated: .........................

page 7

MID KENT MIND

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income and endowments from:
Donations and legacies
2
43,860
124,004
Charitable activities
3
73,795
248,386
Investments
4
3,718
-
Other income
5
1,610
400
Total income
122,983
372,790
Expenditure on:
Charitable activities
6
267,894
461,625
Net (outgoing)/incoming
resources before transfers
(144,911)
(88,835)
Gross transfers between
funds
(79,634)
79,634
Net (expenditure)/income for the
year/
Net movement in funds
(224,545)
(9,201)
As originally reported
908,324
33,528
Prior year adjustment
-
-
As restated
908,324
33,528
Fund balances at 31 March 2023
683,779
24,327		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
167,864
310,876
205,192
322,181
44,724
414,194
3,718
87
-
2,010
15,668
9,600
495,773
371,355
628,986
729,519
7,589
845,558
(233,746)
363,766
(216,572)
-
-
-
(233,746)
363,766
(216,572)
941,852
61,289
702,369
-
483,269
(452,269)
941,852
544,558
250,100
708,106
908,324
33,528		 Total
2022
£
516,068
458,918
87
25,268
1,000,341
853,147
147,194
-
147,194
763,658
31,000
794,658
941,852

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

page 8

MID KENT MIND

BALANCE SHEET

AS AT 31 MARCH 2023

2023
Notes
£
Fixed assets
Intangible assets
11
Tangible assets
12
Current assets
Debtors
13
523,987
Cash at bank and in hand
339,133
863,120
Creditors: amounts falling due within one
year
14
(454,965)
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
17
Unrestricted funds		 £
17,315
282,636
299,951
408,155
708,106
24,327
683,779
708,106		 2022
£
261,042
429,962
691,004
(56,689)		 £
18,259
289,278
307,537
634,315
941,852
33,528
908,324
941,852

The financial statements were approved by the Trustees on ....8th November 2023.....................

.............................. L Kinch

Trustee

page 9

MID KENT MIND

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2023

Notes
Cash flows from operating activities
Cash absorbed by operations
21
Investing activities
Purchase of intangible assets
Purchase of tangible fixed assets
Investment income received
Net cash generated from/(used in) investing
activities
Net cash used in financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2023
£
(746)
-
3,718		 £
(93,801)
2,972
-
(90,829)
429,962
339,133		 2022
£
£
(96,825)
(19,245)
(2,383)
87
(21,541)
-
(118,366)
548,328
429,962

page 10

MID KENT MIND

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

Mid Kent Mind is a charitable incorporated organisation registered in England. The registered office of the charity is 23 College Road, Maidstone, Kent, ME15 6YH.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's memorandum and articles of association, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

page 11

MID KENT MIND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

All expenditure is inclusive of irrecoverable VAT.

1.6 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software 3 years straight line basis Website development costs 3 years straight line basis

Intangible assets in the course of construction are not amortised.

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2% straight line basis on buildings Property improvements 10 years straight line basis

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

page 12

MID KENT MIND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

page 13

MID KENT MIND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

2 Donations and legacies

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Donations and gifts
43,860
-
Legacies receivable
-
-
Grants
-
124,004
43,860
124,004		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
43,860
70,060
-
-
240,816
-
124,004
-
205,192
167,864
310,876
205,192		 Total
2022
£
70,060
240,816
205,192
516,068

3 Charitable activities

Income from Income from
charitable charitable
activities activities
2023 2022
£ £
Charitable activities 322,181 458,918
Analysis by fund
Unrestricted funds 73,795 44,724
Restricted funds 248,386 414,194
322,181 458,918

Grants and Contracts received during the period, included in the above and in note 2 to the accounts, are as follows:

Shaw Trust Livewell Kent and Medway 67,963
NHS Kent & Medway ICB Wellbeing Cafés 122,035
Kent County Council Suicide Prevention & Mental Health Awareness 51,389
Maidstone Borough Council – Helping you Home 6,999
The Big Lottery Fund - Reaching Communities 75,883
Kent County Council Better Mental Health and Wellbeing Community Fund 14,160
Kent County Council Early Help 9,051
Natural England - Walking in Nature 3,418
Swale Council Cost of Living Winter Plan 2,759
Shaw Trust - Specialist Supply Chain 2,758
Kent County Council Public Health Grant 2,000
The Cobtree Charity Trust Ltd 2,500
Maidstone Borough Council Safer Maidstone Partnership 2,400
Golding Homes Community Investment 920
Linda Hogan Community Fund 449
Involve Kent - Warm & Welcome Grant 100

page 14

MID KENT MIND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

4 Investments

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Interest receivable 3,718 87

5 Other income

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022
£ £ £ £ £ £
Other income 1,610 400 2,010 15,668 9,600 25,268

6 Charitable activities

Training Training
Service Service
2023 2022
£ £
Staff costs 517,837 621,933
Depreciation and amortisation 8,332 7,589
Training and local projects 1,969 15,575
Professional fees 18,936 30,597
547,074 675,694
Share of support costs (see note 7) 100,652 119,371
Share of governance costs (see note 7) 81,793 58,082
729,519 853,147
Analysis by fund
Unrestricted funds 267,894 7,589
Restricted funds 461,625 845,558
729,519 853,147

page 15

MID KENT MIND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

7 Support costs

Support costs
Governance
costs
£
£
Advertising and Marketing
994
-
Training
2,601
-
Travelling costs
4,002
-
Printing Postage and
Stationery
3,510
-
Telephone expenses
4,434
-
Computer software and
maintenance
42,541
-
Repairs and Renewals
8,582
-
Insurance
4,915
-
Other support costs
29,073
-
Independent examiner fees
-
4,740
Accountancy
-
6,840
Consultant fees
-
65,485
Trustee costs
-
82
Legal and professional fees
-
4,646
Auditor fees
-
-
Interim CEO fees
-
-
100,652
81,793
Analysed between
Charitable activities
100,652
81,793		 2023 Support costs
Governance
costs
£
£
£
994
2,860
-
2,601
4,790
-
4,002
4,834
-
3,510
9,810
-
4,434
6,285
-
42,541
47,468
-
8,582
18,615
-
4,915
2,790
-
29,073
21,919
-
4,740
-
-
6,840
-
-
65,485
-
2,640
82
-
55
4,646
-
6,815
-
-
9,600
-
-
38,972
182,445
119,371
58,082
182,445
119,371
58,082		 2022
£
2,860
4,790
4,834
9,810
6,285
47,468
18,615
2,790
21,919
-
-
2,640
55
6,815
9,600
38,972
177,453
177,453

Payments to the independent examiners of £4,740 (2021 payments to auditors - £9,600) were due to be paid at the year end.

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2022 - £Nil).

During the year ended 31 March 2022, trustee costs were incurred by the Charity amounting to £82 in respect of mileage for one of the trustees (2022 - £55).

9 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2023 2022
Number Number
Administrative 6 10
Welbeing and community development workers 19 20
Total 25 30

page 16

MID KENT MIND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

9
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2023
2022
£
£
480,656
571,389
29,780
40,415
7,401
10,129
517,837
621,933		 (Continued)
2023
2022
£
£
480,656
571,389
29,780
40,415
7,401
10,129
517,837
621,933
621,933

There were no employees whose annual remuneration was more than £60,000.

10 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

11 Intangible fixed assets

Cost
At 1 April 2022
Additions - separately acquired
At 31 March 2023
Amortisation and impairment
At 1 April 2022
Amortisation charged for the year
At 31 March 2023
Carrying amount
At 31 March 2023
At 31 March 2022		 Software
Website
development
costs
£
£
5,069
14,176
-
746
5,069
14,922
986
-
1,690
-
2,676
-
2,393
14,922
4,083
14,176		 Total
£
19,245
746
19,991
986
1,690
2,676
17,315
18,259

Website development costs relate to the new charity website which still hadn't launched at the year ended 31 March 2023. The final payment was made in May 2022 and this will be amortised over its useful life once the website has been brought into use.

page 17

MID KENT MIND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

12
Tangible fixed assets
Freehold land and
Cost
At 1 April 2022
At 31 March 2023
Depreciation and impairment
At 1 April 2022
Depreciation charged in the year
At 31 March 2023
Carrying amount
At 31 March 2023
At 31 March 2022		 buildings
£
295,881
295,881
6,603
6,642
13,245
282,636
289,278

MKM owns the property at 23 College Road Maidstone, where it has its offices. Funding was provided by various bodies principally what was then called "The Maidstone Health Authority".

There is a restriction registered saying “No disposition by the proprietor of the land is to be registered and none shall take effect unless made with the consent of the Housing Corporation (being The Maidstone Health Authority), when such consent is required under the provisions of section 9 of the Housing Associations Act 1985”.

The property is held under the name of Maidstone Association for Mental Health Ltd, a company registered as an Industrial and Provident Society which was deregistered in 2001. The society either became or transferred its business to Maidstone and Mid Kent Mind.

Maidstone and Mid Kent Mind became Mid Kent Mind in 2018.

page 18

MID KENT MIND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

13
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors and legacy receivable
Prepayments and accrued income
14
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
15
Trade creditors
Other creditors
Accruals
15
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2022
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2023		 2023
£
403,588
13,707
106,692
523,987
2023
£
8,332
395,222
45,365
230
5,816
454,965
2023
£
395,222
2023
£
395,222
8,750
(8,750)
395,222
395,222		 2022
£
19,408
241,634
-
261,042
2022
£
9,449
8,750
20,551
1,999
15,940
56,689
2022
£
8,750
2022
£
8,750
64,286
(64,286)
8,750
8,750

Deferred income relates to income received in advance for Mental Health First Aid training courses due to take place, and grants and funding for the 2023/24 financial year.

page 19

MID KENT MIND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

16 Retirement benefit schemes

Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £7,401 (2022 - £10,129).

Amounts totalling £nil (2022 - £1,622) were payable to the fund at the balance sheet date and are included in creditors.

page 20

MID KENT MIND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

17 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Transfers Balance at
1 April 2021 resources expended 1 April 2022 resources expended 31 March 2023
£ £ £ £ £ £ £ £
Restricted funds brought forward 243,895 569,948 (813,843) - - - - -
Kent Minds grant 6,205 - (6,205) - - - - -
Kent County Council - Early Help Swale - 14,100 (10,455) 3,645 - (3,645) - -
Kent County Council - Early Help Ashford - 14,100 (10,455) 3,645 - (3,645) - -
Community Fund - Awards for All - 10,000 (4,000) 6,000 - (6,000) - -
The Cobtree Charity Trust Ltd - 1,800 (600) 1,200 2,500 (3,700) - -
Kent County Council "Confidence Building Activities" with Youth
Resilience UK - 5,000 - 5,000 - (5,000) - -
Kent County Council "Life after lockdown" CBC courses with
Youth Resilience UK - 4,880 - 4,880 - (4,880) - -
Kent Sport Self-defence classes in the park - 500 - 500 - (500) - -
Kent County Council Engaging Communities & Reducing Risk film - 6,864 - 6,864 - (6,864) - -
Porchlight COMF refund - 1,794 - 1,794 (1,794) - - -
Kent County Council - Suicide Prevention & Awareness Training - - - - 51,389 (51,389) - -
Maidstone Borough Council - Helping You Home - - - - 6,999 (6,999) - -
NHS Kent & Medway - Wellbeing Café (Ashford) - - - - 72,400 (72,400) - -
NHS Kent & Medway - Wellbeing Café (Maidstone) - - - - 49,635 (49,635) - -
Shaw Trust Livewell Kent & Medway (West Kent) - - - - 17,830 (32,801) 14,971 -
Shaw Trust Livewell Kent & Medway (Ashford, Canterbury and
Coastal) - - - - 50,133 (74,019) 23,885 -
Kent County Council - Early Help (Ashford) - - - - 9,051 (9,051) - -
The Big Lottery Fund - Reaching Communities - - - - 75,883 (92,329) 40,774 24,327
Kent County Council - Better Mental Health and Wellbeing
Community Fund - - - - 14,160 (14,160) - -
Kent County Council - Public Health Grant - - - - 2,000 (2,000) - -

page 21

MID KENT MIND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

17
Restricted funds
Maidstone Borough Council - Safer Maidstone Partnership
Linda Hogan Community Fund - Arts & Craft Materials
Involve Kent - Warm & Welcome Grant
Swale Council - Cost of Living Winter Plan
Natural England - Walking in Nature
Golding Homes - Community Investment
Shaw Trust - Innovation Grant
Mind - Contribution to Audit Fee
Kent Community Foundation - Core Costs
The Grace Trust - Core Costs
Maidstone Borough Council - Community Resilience Fund		 -
-
-
-
-
-
-
-
-
-
-
250,100		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
628,986
(845,558)		 -
-
-
-
-
-
-
-
-
-
-
33,528		 2,400
(2,400)
449
(453)
100
(100)
2,759
(2,759)
3,418
(3,418)
920
(920)
2,758
(2,758)
400
(400)
4,400
(4,400)
3,000
(3,000)
2,000
(2,000)
372,790
(461,625)		 (Continued)
-
-
4
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
79,634
24,327		 (Continued)
-
-
4
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
79,634
24,327
24,327

Wellbeing services during the year and their funders:

The provision of wellbeing support and crisis avoidance for adults within the community in Ashford and Maidstone funded by NHS Kent and Medway ICB; Swale Council; Maidstone Borough Council and Involve Kent.

The provision of wellbeing support to adults through community groups and courses in Ashford, Canterbury and Maidstone funded by Shaw Trust and Golding Homes.

The provision of wellbeing support for young people within the Mid Kent area funded by The Big Lottery Fund; Kent County Council; The Cobtree Charity Trust; Maidstone Borough Council; Kent Community Foundation and The Grace Trust.

The provision of physical activities incorporating mindfulness and self-awareness within Maidstone funded by Natural England and Kent Sport.

The provision of education and training in mental health funded by Kent County Council and The National Lottery Awards for All.

The provision of specialist counselling services funded by Maidstone Borough Council. Additional funding provided by the Linda Hogan Trust for art materials and funding support received from National Mind.

The balance relating to Porchlight COMF is in respect of a refund due.

page 22

MID KENT MIND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

18
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2023
2023
£
£
Fund balances at 31
March 2023 are
represented by:
Intangible fixed assets
17,315
-
Tangible assets
282,636
-
Current assets/(liabilities)
383,828
24,327
683,779
24,327		 Total
Unrestricted
funds
Restricted
funds
2023
2022
2022
£
£
£
17,315
18,259
-
282,636
289,278
-
408,155
600,787
33,528
708,106
908,324
33,528		 Total
2022
£
18,259
289,278
634,315
941,852

19 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under noncancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2023
£
53,174
129,720
182,894		 2022
£
52,831
182,300
235,131

20 Related party transactions

During the year, the charity entered into no related party transactions (2022 - £8,200 with Youth Resilience UK).

21 Cash generated from operations
21 Cash generated from operations 2023 2022
£ £
(Deficit)/surplus for the year (233,746) 147,194
Adjustments for:
Investment income recognised in statement of financial activities (3,718) (87)
Depreciation and amortisation of fixed assets 8,332 7,589
Movements in working capital:
(Increase) in debtors (262,945) (222,181)
Increase in creditors 11,804 26,196
Increase/(decrease) in deferred income 386,472 (55,536)
Cash absorbed by operations (93,801) (96,825)
22 Analysis of changes in net funds
The charity had no debt during the year.

page 23