The Charity Registration Number is :-    1171734 

Sunderland Mind 

Report and Accounts 

31 March 2022 



## **Sunderland Mind** 

## **Report and accounts for the year ended 31 March 2022** 

## **Contents** 

||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||10|
|**Independent Examiner's Report**||11|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||13|
|Statement of Financial Activities - Prior Year statement||14|
|Statement of total recognised gains and losses||15|
|Movements in funds||16|
|Revenue Funds||16|
|Summary of funds||16|
|**Balance sheet**||17|
|**Cash flow statement**||19|
|**Notes to the accounts**||21|





## **Sunderland Mind** 

## **Trustees' Annual Report for the year ended 31 March 2022** 

The Trustees present their Report and Accounts for the year ended 31 March 2022. 

## **Reference and administrative details** 

## _**The charity name.**_ 

The legal name of the charity is:- Sunderland Mind. 

The charity is also known by its operating name, N/A. 

## _**The charity's areas operation and UK charitable registration.**_ 

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1171734. 

. 

The charity does not operate in any overseas jurisdictions. 

## _**Legal structure of the charity**_ 

The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) . 

The governing document is dated 

22 February 2017 

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law. 

The trustees are all  individuals. 

## **The principal operating address, telephone number, email and web addresses of the charity are:-** 

Sunderland Mind Wellbeing Hub 

Church Street East, Hendon Sunderland, Tyne and Wear,  SR1 2BB Telephone 0191 5657218 

Email Address admin@sunderlandmind.co.uk      Web address www.sunderlandmind.co.uk 

## **The Trustees in office on the date the report was approved were:-** 

A Morrison G Frend B Broad A Lowery A M Boyle 

## **The following persons served as Trustees during the year ended 31 March 2022 :-** 

The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-. 

_**Name**_ 

A Morrison G Frend B Broad A Lowery A M Boyle M Nichols 

_**Appointed**_ 

_**Resigned/Retired**_ 

18th May 2021 

1 



## **Sunderland Mind** 

## **Trustees' Annual Report for the year ended 31 March 2022** 

## **Objects and activities of the charity** 

## _**The purposes of the charity as set out in its governing document.**_ 

A) To promote the preservation of mental health and to assist in relieving and rehabilitating persons suffering from mental disorder or conditions of emotional or mental distress requiring advice or treatment. 

B) To promote the study of and research into mental health disorder and emotional or mental distress and to obtain and make records of and disseminate to the public the useful results of such research and to educate the public in matters relating to mental health. 

The charity operates primarily in the City of Sunderland and surrounding areas. 

The charitable objectives of Sunderland Mind are to promote the preservation and the safeguarding of mental health and the relief of persons suffering from mental disorder in association with Mind (National Association for Mental Health) in accordance with the aims and objects of Mind. 

Sunderland Mind strive to provide quality mental health services in a non-judgemental environment for those coping or recovering from mental ill health and emotional distress. 

Our vision is of a society that promotes and provides quality mental health services for all and that treats those experiencing mental illness fairly, positively, with respect and dignity and is in accordance with the aims and objectives of Mind - NAMH (National Association for Mental Health) 

## _**The main activities undertaken in relation to those purposes during the year.**_ 

Counselling services Adult and Children 

Anger Management 

Couples Counselling Wellbeing Activities - Art Group, Craft Group, Ladies Group, Mens Group, Knitting Group, Coffee Morning, Seated Exercise, Fishing, Boys Group, Girls Group. 

SARA project Young Peoples Project Life Support Project Bereavement Support Group Suicide Support Group Emotional resilience in the school setting Listening Ear Service (Adults and Children) 

We provide advice, support, information and campaign to tackle stigma and discrimination and protect good mental health for all who reside in the City of Sunderland. 

## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_ 

See information on activities above 

Sunderland Mind is a well-established local mental health and wellbeing charity with extensive local knowledge and networks, the charity will be celebrating the 50th anniversary during the coming year. Genuine service user involvement is at the heart of all our work. 

The trustees have considered the guidance produced by the Charity Commission on the provision of public benefit and they confirm that public benefit has been provided by the range of activities provided. 

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity. 

2 



## **Sunderland Mind** 

## **Trustees' Annual Report for the year ended 31 March 2022** 

## _**The  short term and longer term aims and objectives.**_ 

After successfully purchasing the building we will strive over the next couple of years to seek funding to update and replace certain areas of the building as requires i.e Windows and Doors 

Community engagement is high on our agenda to ensure that we continue to deliver the much needed services required serving the needs identified. 

We will continue to offer as many social support groups as identified. 

We aim to design and deliver more training to the wider sector 

We will continue to deliver the most appropriate service to fulfil all requirements around counselling, ensuring flexibility in delivery, face to face, telephone or zoom 

## _**The charity's strategies for achieving its aims and objectives in the future.**_ 

We will maintain our BACP membership, staff none accredited will strive for accreditation and we would hope to have the organisation accredited in the very near future. 

Trustees, staff and volunteers working as one team in a safe, stimulating, healthy environment that helps all staff and volunteers work together towards shared goals 

The organisation is well resourced with long term funding in place to enable continued innovation and creativity to thrive. 

## _**How the activities undertaken during the year contributed to the achievement of the aims and objectives.**_ 

Our support services are as always in great demand and we have seen a significant rise as the world moves on from the Covid 19 pandemic. Over the last year (April 21 to March 22) we have received 1048 referrals into the counselling and therapeutic services, 433 individuals accessing social and wellbeing support we have dealt with over 90,000 telephone, email and text enquiries. We have recorded 142,086   visitors to our social media platforms and website. We have delivered training to over 200 individuals in Mentoring and Befriending and Volunteer Roles and Responsibilities. In total we have received over 1500 visitors, carers for both children and adults to our centre across the last year. 

Our support offer is built around choice, current activities include: information resources (including website and digital platforms), counselling (Adult and Young people), telephone support, therapeutic group work, wellbeing activities, training and volunteering opportunities. We also offer specifically themed social events throughout the year. Genuine service involvement is at the heart of all that we do always endeavouring to challenge and reduce stigma and discrimination 

We disseminate mental health and wellbeing information through a variety of media, including external publications, our own publications, social media, surveys, our website, service leaflets and promotional material including ensuring that we share all information on partner newsletters. 

We have continued with delivery of telephone support in the wake of the pandemic for both counselling, Listening Ear and wellbeing support as some users are still struggling to re-engage for fear of reinfection. It is also a preferred medium for those individuals that work. 

3 



## **Sunderland Mind** 

## **Trustees' Annual Report for the year ended 31 March 2022** 

## _**Resources used  in the activities undertaken during the year.**_ 

Virtually all of the charity's resources expended are used on charitable activities. 

## _**The contribution of volunteers during the year.**_ 

The charity is reliant on the support of its volunteers to achieve its objects and the work of volunteers is invaluable. 

Volunteers play an important role in the charity’s work, our volunteers help in the social groups with facilitation, fundraising activities and publicity events. Their ongoing contribution to the charity helps the staff and the charity achieve our targets and helps to ensure that we deliver the best service possible. 

## _**Grant making policies and how these contributed to the achievement of the charity's aims and objectives during the year.**_ 

The charity has not distributed any grants during the year. 

## **The main achievements and performance of the charity during the year.** 

This year has been exceptionally busy as we navigate a pathway out of the Pandemic Covid 19, we have continued to embrace a different way of working. Although we have returned to face to face provision we continue to offer a telephone or Zoom option as some of our clients are still fearful of contact but for some it is more convenient. The previous year also gave us the time to look at what we delivered and identify any gaps in our provision one of our biggest changes is the introduction of Children’s Counselling 

## Counselling Service 

## Adult Service 

The delivery of the Counselling Service continues to be exceptionally busy, some of this is related to the fallout from Covid 19, the fear of re engaging with society as we transition back to a new normal. The need for Bereavement support has increased as individuals deal with the grief of dealing with the loss of loved ones or friends through Covid and the inability to attend funerals or visit hospitals or even just be there for support to friends and family. There is also an increase in those suffering with Anxiety caused by the return to work, mixing with others and having to be in enclosed spaces. 

The current support offer still includes Telephone Counselling and on the odd occasion Zoom or Teams. We are operating a new system as part of the partnership with Washington Mind, Sunderland Counselling Service, Cumbria, Northumberland, Tyne and Wear Trust and ourselves, all service users need to refer direct to CNTW which is the Single Point of Access (SPA) that is the triage point and it is aimed to make a patients journey easier by the fact that this method means they only need to tell their story once, reducing the upset and anxiety. 

## Childrens Counselling 

This is a new service that we have been funded to deliver this year as we were experiencing growing numbers of parents asking for support for their children, due to waiting lists and those that have been in other services but are still in need of further support. The allocated counsellor has been extremely busy in her first year and we do not expect this to change due to the variety of issues that are presented. 

4 



## **Sunderland Mind** 

## **Trustees' Annual Report for the year ended 31 March 2022** 

## Anger Management 

This service continues to receive regular referrals from statutory agencies as well as direct referrals from individuals who have identified for themselves that they need help and support. 

## Couples 

There is an increase in referrals to this service as life for a lot of couples has been deeply affected by the pandemic and the fallout and major life changes that Covid 19 has brought. 

## Life Support 2021/2022 

This project funding oversees the delivery of all the Wellbeing activities that we currently offer by careful financial management and the addition of small grants i.e. Community Foundation we can deliver a vast array of different much needed services and support groups. The list below continues to grow and change as the need dictates. 

Boys group                                                              Fishing Girls Group                                                              Knitting Drama                                                                     Seated Exercise Mens Group                                                            Drop in Ladies Group Fitness Art Group Cookery 

## Support Groups 

Bereavement Support - the group meets every Monday to help individuals deal with their sometimes overwhelming feelings of grief helping them with the support of others to move on and understanding and normalising the feelings. It support also identifies that they are not alone. The group members have all been contacted on a weekly basis for a catch up and to ensure that their mental health was not deteriorating whilst in lockdown. 

Keeping On - This group continues to offer the support to those individuals and families in what is one of the darkest times of their lives, helping them to steer a pathway learning how to cope. 

## SARA Project 

This is a new project which initially offered a Peer Mentoring Service to the residents of the Southwick Area of the city, it was later decided to widen the area of benefit to the whole city. The project matches individuals who are struggling to engage in their communities with a volunteer who meets them to help with the confidence of attending a local group, or going for a walk and a coffee. It is also a listening service for those who at the meeting want to off load issues. It has been very positively received by the beneficiaries, the volunteer mentors are also reporting great positive changes to their personal mental wellbeing and they feel a rewarding sense of achievement. 

One of the organisations greatest achievements this year is that we were able to purchase the Wellbeing Hub from the Diocese of Durham, this has given us the opportunity to look forward positively. The building will need some structural repairs which we will phase in over the next couple of years to ensure that we have a safe, warm environment for those that are most in need, the space within the building will allow for continued growth in our delivery and we hope to harness the space outside in the gardens as the years progress. 

It has been another busy year for the whole organisation, Executive Board, staff and volunteers. We continue to deal with the after effects of the Covid 19 Pandemic which we believe will be with us for some considerable time. 

5 



## **Sunderland Mind** 

## **Trustees' Annual Report for the year ended 31 March 2022** 

## _**The difference the charity's performance during the year has made to the beneficiaries of the charity.**_ 

We are confident that the services provided by the charity make a real positive difference to our service users. 

## _**The degree to which the achievements and performance during the year have benefited wider society.**_ 

Our services are available to all residents in the area and the positive difference that we can make will benefit the wider societyas a whole. 

## _**The significant charitable activities undertaken in the year.**_ 

The main 2 charitable activities undertaken during the year have been 'Counselling Services' and 'Wellbeing Activities'. 

## _**How the achievements during the year measure up to the objectives set.**_ 

The charity feels that we have achieved all of the objectives that we set at the beginning of the year. 

## **Structure, governance and management of the charity** 

## _**The methods used to recruit and appoint new charity trustees.**_ 

Trustees are elected at the AGM and can serve for three years. Trustees can be re-appointed at the subsequent meeting. 

## _**The policies and procedures for the induction and training of trustees.**_ 

Trustees are recruited and selected using safer recruitment processes. We advertise openly to actively promote equality of opportunity for all and welcome applications from a wide range of candidates. We select all candidates for interview based on their skill, qualifications and experience, including lived experience of mental health issues. All potential trustees must complete an application form and shortlisting and interview are always undertaken by more than one person, usually the CEO and a trustee. If successful the chairperson will confirm in writing and the will be formally appointed at the next board meeting. Sunderland Mind has a duty of care to our client group so references will be checked and a DBS check undertaken. Each trustee is expected to complete a skills audit in order to ensure that we have the right skill mix and address any potential gaps. 

All trustees are inducted to the organisation through meetings with other trustees and senior staff. Additional training is provided as required. 

## _**The charity's organisational structure.**_ 

Sunderland Mind is a Charitable Incorporated Organisation (CIO) number 1171734. 

Sunderland Mind is a well-established local Charitable Incorporated Organisation governed by its Memorandum of Articles of Association, we have been delivering mental health and wellbeing services and support since 1973. We are affiliated to National Mind and are one of around 125 Local Mind Associations. Each one is an independent charity ran by local people, for local people and we are responsible for our own funding and services. Mind provides a nationwide support network including access to legal advice and other resources. 

6 



## **Sunderland Mind** 

## **Trustees' Annual Report for the year ended 31 March 2022** 

## _**How the charity makes decisions and how decisions are delegated.**_ 

Sunderland Minds management committee are responsible for the strategic direction of the organisation. At present the committee has five members from a variety of backgrounds relevant to the work of the charity. The Chief Executive Officer is appointed by the trustees and is responsible for all aspects of the charity’s operations, including obtaining adequate funding to finance the charity’s services. The complete organisation structure consists of a CEO, accountable to the management committee with two senior managers accountable to the CEO. 

They are Operations Manager, Clinical Lead they both have line management plus clinical supervision responsibilities for the administration, project and counselling staff. There are five staff in the wellbeing team and seven in the counselling team. We also employ a cleaner. 

All staff are interviewed and assessment is carried out of their skill, qualifications and experience against their job description and capability. Comparative salaries are sought and benchmarked against suitable pay scales, using other local minds and similar organisations. For new posts we use NJC pay scales as guide which are widely used in the Voluntary and Community sectors. 

## _**The Chief Executive Officer and other senior management personnel to whom day to day management is delegated**_ 

Chief Executive Officer: Trish Cornish Finance Manager: Dorothy Gardiner 

## _**Setting pay and remuneration of key management personnel**_ 

Pay is set by the trustees and management committee Comparative salaries are sought and benchmarked against suitable pay scales, using other local minds and similar organisations. 

The total salary paid to the key management personnel during the year was £56,010. 

Bankers NatWest, Sunderland Branch, 52 Fawcett Street, Sunderland, SR1 1SB Solicitors McKenzie Bell, 47 John Street, Sunderland, SR1 1QU 

## **Financial review** 

## _**The charity's financial position at the end of the year ended 31 March 2022**_ 

The financial position of the charity at 31 March 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:- 

|Restricted Revenue Funds<br>**Total Funds**<br>**Net income**<br>Unrestricted Revenue Funds available for the<br>general purposes of the charity|**2022**<br>**£**<br>124,876<br>306,557<br>94,880<br>401,437|**2021**<br>**£**<br>(1,930)<br>264,805<br>11,756<br>276,561|
|---|---|---|



7 



## **Sunderland Mind** 

## **Trustees' Annual Report for the year ended 31 March 2022** 

## _**Financial review of the position at the reporting date, 31 March 2022 .**_ 

Sunderland Mind have implemented robust financial systems to ensure that the Charity’s resources continue to be properly managed and safeguarded. During the year our income rose to £542,179, a rise of approximately 43% and costs rose to £417,303 

While this provides some certainty and continuity of funding going forward we are still in a position where demand on service outweighs the funding we receive. 

The Trustees consider that our net current assets of £256,017 as at 31st March 2022 are sufficient to meet ongoing operational obligations. 

## _Fundraising and Income generation_ 

Sunderland Mind abide by the fundraising code of practice, all funding received is to meet the objectives of the service. Our main source of income is grant funding. However as we have an active presence in the city and wider community we do receive donations from individuals who have chosen to fundraise for Sunderland Mind by a variety of means ( marathon Running, Football Matches etc.) 

The charity does not make any material expenditure to raise income and has no plans to do so in the future. Fundraising was extremely effected in the previous year by the onset of the Covid pandemic it is starting to pick up again now as things open up and restart. 

We recognise that it is now more important than ever to plan effectively for our future income, if we don’t there is a real risk that our income may fall and our users and services may suffer. That being said since the year end we are experiencing more positivity. 

## _**Policies on reserves.**_ 

The management board has continued to pay scrutiny to the charity’s requirements for reserves. The year has been another successful one for Sunderland Mind, but we appreciate that the threat of difficult times continues to lie ahead due to the many changing circumstances out of our control, including the global financial difficulties and the continued fallout from Covid 19. This however does not change our view on the amounts necessary to fund core activities which have increased over the last year. We aim to hold undesignated reserves of between 3 and 6 months core costs. 

The trustees are satisfied the current reserves are within the target range set but continue to monitor the position closely. 

The trustees also aim to maintain cash reserves at a level that is sufficient to meet the full running costs of the CIO for a minimum period of six months. 

This would enable the charity to be able to continue providing our services should future funding and income drop. The reserves will also act as a safety net for any large unexpected expenditure that may arise in the future. 

Cash reserves as at 31st March 2022 amounted to £254,520 (2021: £259,426). The cash reserves have decreased this year despite the charity recording a good surplus in the accounts. This is due to the cash purchase of our premises costing £142k. The trustees are satisfied with the current amount held, as they should be sufficient to meet the reserves policy based on expected running costs in the coming year. 

## _**Availability and adequacy of assets of each of the funds**_ 

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund. 

## _**Significant events which have affected the financial performance and the financial position.**_ 

There have been no significant events affecting the financial performance and position during the year. 

8 



## **Sunderland Mind** 

## **Trustees' Annual Report for the year ended 31 March 2022** 

## _**The major risks to which the Charity is exposed and reviews and systems to mitigate them.**_ 

The trustees have examined the major risks which the company faces in relation to external factors, governance and management, internal operations and business. The likelihood and impact of risks and what systems should be in place to control and reduce those risks are kept under review by the management committee throughout the year. 

Sunderland Mind’s Risk Register includes risks regarding governance, operational, financial, external factors ad compliance with law and regulation is reviewed regularly. Trustees consider potential risks when planning and managing the charity’s business. Risk management is a regular agenda item at Executive Committee meetings. Systems are designed to provide reasonable, although not absolute assurance against material loss or misstatement of loss. 

There have been no major risks identified during the year 

## _**Factors likely to affect  future financial performance .**_ 

The charity is not aware of any factors that are likely to affect future financial performance. 

## _**Principal funding sources in the year and how these support the key objectives of the charity.**_ 

The charity's funding comes from various sources (see below). This funding allows the charity to offer various activities and services which allow us to achieve our ongoing objectives. Our major sources of income during the year have been:- 

Sunderland CCG SARA Project Sunderland City Council Sir Tom Cowie Fund Education and training sessions Counselling sessions Listening Ear Awards for All Greggs Foundation Community Foundation Donations and fundraising events 

## _**Plans For the Future**_ 

## **Summary of plans for the future and the trustees' perspective of the future direction of the charity.** 

As the charity is operating well, the plan over the coming years is to maintain the success and quality of the services provided. 

It is felt that no major changes are needed at the present time. 

## **Funds held as custodian trustees on behalf of others** 

There are no funds held as custodian trustees on behalf of others. 

## **Details of The Independent Examiner** 

Mr S E Squirrell Member of Association of Accounting Technicians 8 West Acre 

Consett 

Co Durham DH8 0AY 

9 



## **Sunderland Mind** 

## **Trustees' Annual Report for the year ended 31 March 2022** 

## **Statement of Trustees' Responsibilities** 

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), . 

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :- 

- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). 

- select suitable accounting policies and apply them consistently; 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate 

- to presume that the charity will continue in business; 

- state whether applicable accounting standards and statements of 

recommended practice have been followed, subject to any material 

departures disclosed and explained in the financial statements; 

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year. 

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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. 

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements. 

This report was approved by the board of trustees on 29 November 2022. 

GRAHAM FREND Trustee 

10 



## **Sunderland Mind** 

## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2022** 

I report to the Trustees on my examination of the financial statements of the charity on pages 13 to 40 for the year ended 31 March 2022 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 21. 

## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report** 

As described on page 10, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view. 

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination. 

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:- 

a) examine the financial statements of the charity under Section 145 of the Act; 

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Basis of Independent Examiner's Statement and scope of work undertaken** 

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

I report in respect of my examination of the charity's financial statements carried out under s145 of the 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 Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP. 

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide 

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below. 

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters. 

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## **Sunderland Mind** 

## **Independent Examiner's Statement, Report and Opinion** 

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:- 

The gross income of the charity in the year ended 31 March 2022 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of Association of Accounting Technicians; 

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable; 

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:- 

accounting records were not kept in respect of the charity as required by  with Section 130 of The Charities Act 2011; 

the financial statements do not accord with those records; or 

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination; 

have not been prepared in accordance with  the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities)  2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP). 

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. 

**Signed:-** 

Mr S E Squirrell - Independent Examiner 

Association of Accounting Technicians 

8 West Acre Consett Co Durham DH8 0AY 

This report was signed on 29 November 2022 

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## **Sunderland Mind - Statement of Financial Activities for the year ended 31 March 2022** 

## _**Statement of Financial Activities for the year ended 31 March 2022**_ 

|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>**Income & Endowments from:**<br>Donations & Legacies<br>A1<br>38,012<br>Charitable activities<br>A2<br>8,282<br>Other trading activities<br>A3<br>26,940<br>**Total income**<br>**A**<br>**73,234**<br>**Expenditure on:**<br>Charitable activities<br>B2<br>31,482<br>Other<br>B3<br>-<br>**Total expenditure**<br>**B**<br>**31,482**<br>**Net income for the year**<br>**41,752**<br>**Net income after transfers**<br>**A-B-C**<br>**41,752**<br>**41,752**<br>**Reconciliation of funds:-**<br>**E**<br>**Total funds brought forward**<br>264,805<br>**Total funds carried forward**<br>**306,557**<br>**Net movement in funds**<br>**SORP**<br>**Ref**|**Current year**<br>**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>236,034<br>232,911<br>-<br>**468,945**<br>385,821<br>-<br>**385,821**<br>**83,124**<br>**83,124**<br>**83,124**<br>11,756<br>**94,880**|**Current year**<br>**Total Funds**<br>**2022**<br>**£**<br>**274,046**<br>**241,193**<br>**26,940**<br>**542,179**<br>**417,303**<br>**-**<br>**417,303**<br>**124,876**<br>**124,876**<br>**124,876**<br>**276,561**<br>**401,437**|**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>144,495<br>211,595<br>21,448<br>**377,538**<br>361,468<br>18,000<br>**379,468**<br>**(1,930)**<br>**(1,930)**<br>**(1,930)**<br>278,491<br>**276,561**|
|---|---|---|---|



The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet. 

A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts. 

All activities derive from continuing operations 

**The notes attached on pages 21 to 40 form an integral part of these accounts.** 

13 



## **Sunderland Mind - Statement of Financial Activities for the year ended 31 March 2022** 

## **Sunderland Mind - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP** 

|**Income & Endowments from:**<br>Donations & Legacies<br>A1<br>Charitable activities<br>A2<br>Other trading activities<br>A3<br>Investments<br>A4<br>Other<br>A5<br>**Total income**<br>**A**<br>**Expenditure on:**<br>Raising funds<br>B1<br>Charitable activities<br>B2<br>Other<br>B3<br>Tax on surplus on ordinary activiti<br>B3<br>Other taxation<br>B3<br>**Total expenditure**<br>**B**<br>B4<br>**Net income for the year**<br>**Transfers between funds**<br>**C**<br>**Net income after transfers**<br>**Reconciliation of funds:-**<br>**E**<br>**Total funds brought forward**<br>**Total funds carried forward**<br>**SORP**<br>**Ref**<br>Net gains on investments<br>**Net movement in funds**|**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>59,079<br>44,347<br>21,448<br>-<br>-<br>124,874<br>-<br>87,642<br>18,000<br>-<br>-<br>**105,642**<br>-<br>19,232<br>-<br>19,232<br>**19,232**<br>245,573<br>**264,805**<br> <br>|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>85,416<br>167,248<br>-<br>-<br>-<br>252,664<br>-<br>273,826<br>-<br>-<br>-<br>-<br>**273,826**<br>-<br>(21,162)<br>-<br>(21,162)<br>**(21,162)**<br>32,918<br>**11,756**|**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>**144,495**<br>**211,595**<br>**21,448**<br>**-**<br>**-**<br>**377,538**<br>**-**<br>**361,468**<br>**18,000**<br>**-**<br>**-**<br>**379,468**<br>-<br>(1,930)<br>**-**<br>(1,930)<br>**(1,930)**<br>**278,491**<br>**276,561**|
|---|---|---|---|



**All activities derive from continuing operations** 

14 



## **Sunderland Mind - Statement of Financial Activities for the year ended 31 March 2022** 

A Statement of Total Recognised Gains and Losses is included in these accounts as a separate primary statement 

## **Statement of Total Recognised Gains and Losses for the year ended 31 March 2022** 

|||**2022**|**2021**|
|---|---|---|---|
|**Surplus for the year :-**||**£**|**£**|
|Net excess of income over expenditure from operations before tax||124,876|16,070|
|Realised gains/(losses) on the disposal of tangible fixed assets||-|(18,000)|
|Realised gains  on disposals of social investments which are programme related||-|-|
|**_Income from operations before tax in the Statement of Financial Activites_**||**124,876**|**(1,930)**|
|**Net Movement in funds before taxation**||**124,876**|**(1,930)**|
|**Funds generated in the year as shown on Statement of Financial Activities**||**124,876**|**(1,930)**|
|||||
|**Sunderland Mind - Resources applied in the year ended 31 March**||**2022 towards fixed assets**||
|**for Charity use:-**||||
|Funds generated in the year as detailed in the SOFA||**2022**<br>**£**<br>124,876|**2021**<br>**£**<br>16,070|
|Resources applied on functional fixed assets||(146,619)|128,754|
|Other applications of funds||-|-|
|**Net resources available to fund charitable activities**||**(21,743)**|**144,824**|



The resources applied on fixed assets for charity use represents the cost of additions less  proceeds of any disposals. 

15 



## **Sunderland Mind - Statement of Financial Activities for the year ended 31 March 2022** 

## **Movements in revenue and capital funds for the year ended 31 March 2022** 

## **Revenue accumulated funds** 

|**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>Accumulated funds brought forward<br>264,805<br>41,752<br>**306,557**<br>**Closing revenue funds**<br>**306,557**<br>**Summary of  funds**<br>**Unrestricted**<br>**and**<br>**Designated funds**<br>**2022**<br>**£**<br>Revenue accumulated funds<br>306,557<br>Recognised gains and losses before<br>transfers|**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>11,756<br>83,124<br>**94,880**<br>**94,880**<br>**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>94,880|**Total**<br>**Funds**<br>**2022**<br>**£**<br>276,561<br>124,876<br>**401,437**<br>**401,437**<br>**Total**<br>**Funds**<br>**2022**<br>**£**<br>**401,437**|**Last year**<br>**Total Funds**<br>**2021**<br>**£**<br>**278,491**<br>(1,930)<br>**276,561**<br>**276,561**<br>**Last Year**<br>**Total Funds**<br>**2021**<br>**£**<br>276,561|
|---|---|---|---|



**The notes attached on pages 21 to 40 form an integral part of these accounts.** 

16 



## **Sunderland Mind -  Balance Sheet as at 31 March 2022** 

|||**SORP**|||||
|---|---|---|---|---|---|---|
||Note|**Ref**||**2022**||**2021**|
|||||**£**||**£**|
|**Fixed assets**||A|||||
|Tangible assets|9|A2||153,108||12,847|
|**Current assets**||B|||||
|Debtors|10|B2|4,947||6,153||
|Cash at bank and in hand||B4|254,520||259,426||
|**Total current assets**|||259,467||265,579||
|**Creditors: amounts falling due within**|||||||
|**one year**|11|C1|(3,450)||(1,865)||
|**Net current assets**||||256,017||263,714|
|**_Net  assets_**||||409,125||276,561|
|Provisions for  contingent assets|14|C3||(7,688)||-|
|**The total net assets of the charity**||||**401,437**||**276,561**|
|**The total net assets of the charity are**|**funded**|**by the**|**funds of the**|**charity, as follows:-**|||
|**Restricted funds**|||||||
|Restricted Revenue Funds|18|D2|94,880||11,756||
|**Unrestricted Funds**||||94,880||11,756|
|Unrestricted Revenue Funds|18|D3|306,557||264,805||
|**Designated Funds**||||306,557||264,805|
|**Total charity funds**||||**401,437**||**276,561**|



17 



## **Sunderland Mind -  Balance Sheet as at 31 March 2022** 

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA.. 

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts. 

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 12. 

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime. 

## **GRAHAM FREND** 

Trustee 

Approved by the board of trustees on 29 November 2022 

**The notes attached on pages 21 to 40 form an integral part of these accounts.** 

18 



## **Sunderland Mind** 

## **Cash Flow Statement for the year ended 31 March 2022** 

|**Cash flows from operating activities**<br>**A**<br>**_Cash flows from investing activities_**<br>Proceeds from sale of property, plant and equipment<br>Purchase of property, plant and equipment<br>**Net cash provided by investing activities**<br>**B**<br>**_Cash flows from financing activities_**<br>Net cash provided by  operating activities as shown below|**2022**<br>**£**<br>141,713<br>-<br>(146,619)<br>**(146,619)**|**2021**<br>**£**<br>12,081<br>120,000<br>(3,246)<br>**116,754**|
|---|---|---|
||||
|**Net cash provided by financing activities**<br>**C**<br>**Overall cash provided by all activities**<br>**Cash movements**<br>Change in cash and cash equivalents from activities  in the<br>year ended 31 March 2022<br>Cash and cash equivalents at  1 April 2021<br>Change in cash and cash equivalents due to exchange rate movements<br>**A+B+C**<br>**Cash at bank and in hand less overdrafts at 31 March**|**-**<br>**(4,906)**<br>(4,906)<br>259,426<br>-<br>**254,520**|**-**<br>**128,835**<br>128,835<br>130,591<br>-<br>**259,426**|



19 



## **Sunderland Mind** 

## **Cash Flow Statement for the year ended 31 March 2022 Sunderland Mind** 

## **Cash Flow Statement for the year ended 31 March 2022 - Continued** 

## **Reconciliation of net  income to net cash flow from operating activities** 

|Net  income as shown in the Statement of Financial Activities<br>**_Adjustments for :-_**<br>Depreciation charges<br>Write downs of investments<br>Net unrealised losses on investment assets<br>Loss on the sale of Fixed and Intangible Assets<br>Decrease in debtors<br>Increase in creditors, excluding loans<br>Increase in provisions<br>**Net cash provided by  operating activities**<br>**A**<br>**Analysis of cash and cash equivalents**<br>Cash  in hand at for the year ended 31 March 2022<br>Notice deposits - (less than 3 months)<br>**Total cash and cash equivalents**<br>**_At start_**<br>**_of year_**<br>Cash<br>259,426<br>**Total**<br>259,426<br>**Analysis of change in net debt**|124,876<br>6,358<br>-<br>-<br>-<br>1,206<br>1,585<br>7,688<br>**141,713**<br>**2022**<br>**£**<br>254,520<br>-<br>**254,520**<br>**_Cash_**<br>**_Flows and_**<br>(4,906)<br>(4,906)|(1,930)<br>2,915<br>-<br>-<br>18,000<br>(3,200)<br>(3,704)<br>-<br>**12,081**<br>**2021**<br>**£**<br>259,426<br>-<br>**259,426**<br>**_At end_**<br>**_of year_**<br>254,520<br>(4,906)|
|---|---|---|



20 



## **Sunderland Mind** 

## **Notes to the Accounts for the year ended 31 March 2022** 

## **1 Accounting policies** 

## _**Policies relating to the production of the accounts.**_ 

## **Basis of preparation and accounting convention** 

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities)  2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities)  2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP),  in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice. 

## **Risks and future assumptions** 

There are currently no known risks or future assumptions. 

The charity is a public benefit entity. 

## _**Policies relating to categories of income and income recognition.**_ 

## **Nature of income** 

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers. 

## **Categories of Income** 

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income. 

**Income from exchange transactions** is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser. 

**Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange. 

## **Income recognition** 

Income is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably. 

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met. 

All income is accounted for gross, before deducting any related fees or costs. 

## **Accounting for deferred income and income received in advance** 

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met. 

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met. 

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met. 

21 



## **Sunderland Mind** 

## **Notes to the Accounts for the year ended 31 March 2022** 

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred. 

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable. 

## **Income from legacies** 

Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met. 

Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable. 

Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy aredisclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant. 

If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities 

## **Donated goods, facilities and services** 

**Donated fixed assets** are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets. 

**Donated goods that are not fixed assets** are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items. 

In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales. 

If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense. 

The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made. 

The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are  recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in _'legacies and donations_ '. Goods donated for resale are included in _'Income from other trading activities'_ 

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner. 

**Donated services and facilities** (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity. 

All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value. 

22 



## **Sunderland Mind** 

## **Notes to the Accounts for the year ended 31 March 2022** 

## _**Policies relating to expenditure on goods and services provided to the charity.**_ 

## **Recognition of liabilities and expenditure** 

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.. 

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the  obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates. 

## **Allocating costs to activities** 

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities. 

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :- 

All costs other than direct costs are apportioned to activities based on the time spent by all staff in connection with each activity. 

## _**Policies relating to assets, liabilities and provisions and other matters.**_ 

## _**Tangible fixed assets**_ 

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition. Assets are capitalised if they can be used for more than one year, and cost at least £300. 

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives. 

Freehold premises 2 % straight line Equipment, Fixtures and Fittings 10 & 20 % straight line 

A regular annual review of the likelihood of asset impairment is undertaken. 

## **Stocks and work in progress** 

Stock is valued at the lower of cost and net realisable value. 

## **Debtors** 

Debtors are measured at their recoverable amounts at the balance sheet date. 

## **Creditors and provisions** 

Charity creditors are measured at settlement amounts less any trade discounts. 

## **Financial instruments including cash and bank balances** 

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn,  are shown at the amounts properly reconciled to the bank statements. 

## **Leasing and hire purchase contracts and commitments** 

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the charity, are capitalised in the balance sheet and depreciated over their useful lives.  The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. 

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding. 

Rentals paid under operating leases are charged to income on a straight line basis over the lease term. 

23 



## **Sunderland Mind** 

## **Notes to the Accounts for the year ended 31 March 2022** 

## **Pensions - defined contribution schemes** 

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. 

## **Fund Accounting** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. 

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law. 

There are no endowment funds. 

## **2 Liability to taxation** 

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities. 

## **3 Winding up or dissolution of the charity** 

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity. 

## **4 Significance of financial instruments to the charity's position** 

There are no significant implications of such matters to the charity's position. 

## **5 Net surplus before tax in the financial year** 

|The net surplus before tax in the financial year is stated after charging:-<br>Depreciation of owned fixed assets<br>Pension costs<br>**6**<br>**Staff costs and emoluments**<br>**_Salary costs_**<br>Gross Salaries excluding trustees and key management personnel<br>Employer's National Insurance for all staff<br>Employer's operating costs of defined<br>contribution pension schemes<br>**Total salaries, wages and related costs**<br>The average number of part time staff employed in the year was<br>The average number of full time staff employed in the year was<br>The estimated full time equivalent number of all staff employed in the year was|**2022**<br>**£**<br>6,358<br>4,940<br>**2022**<br>**£**<br>304,889<br>16,061<br>4,940<br>**325,890**<br>12<br>6<br>12|**2021**<br>**£**<br>2,915<br>4,052<br>**2021**<br>**£**<br>271,699<br>14,011<br>4,052<br>**289,762**<br>14<br>3<br>10|
|---|---|---|



24 



## **Sunderland Mind** 

## **Notes to the Accounts for the year ended 31 March 2022** 

|**_The estimated equivalent number of full time staff deployed in different activities in the year was:-_**<br>Engaged on charitable activities<br>12<br>**_The estimated full time equivalent number of all staff employed as above_**<br>12|10<br>10|
|---|---|



Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year. 

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum. 

|Highest paid employee:-<br>The remuneration in the year year was<br>Pension contributions paid by the employer<br>**_Total remuneration package included in_**<br>**_total salaries above_**|45,500<br>1,081<br>46,581|32,000<br>773<br> <br>32,773|
|---|---|---|



## **7 Defined contribution pension schemes** 

The charity operates a defined contribution pension scheme, the costs of which are shown above. 

Pension costs are allocated to activities based on time spent by the relevant staff members. 

Any liabilites and assets associated with the scheme are shown under debtors and creditors. 

## **8 Remuneration and payments to Trustees and persons connected with them** 

No trustees or persons connected with them received any remuneration from the charity, or any related entity. 

## **9 Tangible fixed assets** 

|**_Current Year_**<br>**Cost**<br>At 1 April 2021<br>Additions<br>**At 31 March 2022**<br>**Depreciation**<br>At 1 April 2021<br>Charge for the year<br>**At 31 March 2022**<br>**Net book value**<br>**At 31 March 2022**<br>**At 31 March 2021**|**Land and**<br>**Buildings**<br>£<br>-<br>142,177<br>**142,177**<br>-<br>2,843<br>**2,843**<br>**139,334**<br>**-**|**Equipment,**<br>**Fixtures and**<br>**Fittings**<br>£<br>34,565<br>4,442<br>**39,007**<br>21,718<br>3,515<br>**25,233**<br>**13,774**<br>**12,847**|**Motor**<br>**Vehicles**<br>£<br>-<br>-<br>**-**<br>-<br>-<br>**-**<br>**-**<br>**-**|**Total**<br>£<br>34,565<br>146,619<br>**181,184**<br>21,718<br>6,358<br>**28,076**<br>**153,108**<br>**12,847**|
|---|---|---|---|---|



25 



## **Sunderland Mind** 

## **Notes to the Accounts for the year ended 31 March 2022** 

|**_Prior Year_**<br>**Cost**<br>01 April 2020<br>Additions<br>Disposals<br>**31 March 2021**<br>**Depreciation**<br>01 April 2020<br>Charge for the year<br>On disposals<br>**31 March 2021**<br>**Net book value**<br>**31 March 2021**<br>**31 March 2020**<br>All assets are used for direct charitable purposes.<br>**10 Debtors**<br>Prepayments and accrued income<br>**11 Creditors: amounts falling due within one year**<br>Accruals<br>PAYE, NIC VAT and other taxes<br>Defined contribution pension scheme liabilities due within o|**Land and**<br>**Buildings**<br>£<br>150,000<br>-<br>(150,000)<br>**-**<br>12,000<br>-<br>(12,000)<br>**-**<br>**-**<br>**138,000**<br>ne year|**Equipment,**<br>**Fixtures and**<br>**Fittings**<br>£<br>31,319<br>3,246<br>-<br>**34,565**<br>18,803<br>2,915<br>-<br>**21,718**<br>**12,847**<br>**12,516**|**Motor**<br>**Vehicles**<br>£<br>-<br>-<br>-<br>**-**<br>-<br>-<br>-<br>**-**<br>**-**<br>**-**<br>**2022**<br>**£**<br>4,947<br>**2022**<br>**£**<br>2,755<br>(527)<br>**2,228**<br>1,222|**Total**<br>£<br>181,319<br>3,246<br>(150,000)<br>**34,565**<br>30,803<br>2,915<br>(12,000)<br>**21,718**<br>**12,847**<br>**150,516**<br>**2021**<br>**£**<br>6,153<br>**2021**<br>**£**<br>1,109<br>-<br>**1,109**<br>756|
|---|---|---|---|---|



## **12 Loans to trustees included in debtors** 

There have been no loans to trustess during the year. 

## **13 Guarantees made by the charity on behalf of trustees** 

There have been no guarantees made by the charity during the year. 

26 



## **Sunderland Mind** 

## **Notes to the Accounts for the year ended 31 March 2022** 

## **14 Charitable provisions and funding commitments** 

|**_Current Year_**<br>**Current year**<br>**Current year**<br>**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**2022**<br>**2022**<br>**£**<br>**£**<br>Provisions and commitments made in<br>the year<br>-<br>7,688<br>**_Prior Year_**<br>**Prior Year**<br>**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**2021**<br>**2021**<br>**£**<br>**£**<br>-<br>-<br> **Income and Expenditure account summary**<br>**At 1 April 2021**<br>Surplus after tax for the year<br>**At 31 March 2022**<br>The provision is to provide for an expected refund of grant to Sunderland City Council.|**Current year**<br>**Total Funds**<br>**2022**<br>**£**<br>**7,688**<br>**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>**-**<br>**2022**<br>**£**<br>276,561<br>124,876<br>**401,437**|**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>**-**<br>**2021**<br>**£**<br>278,491<br>(1,930)<br>**276,561**|
|---|---|---|



## **15 Income and Expenditure account summary** 

## **16 No related party transactions** 

There were no transactions with related parties in the  year. 

## **17 Particulars of how particular funds are represented by assets and liabilities** 

|**At 31 March 2022**<br>Tangible Fixed Assets<br>Current Assets<br>Current Liabilities<br>Provisions for liabilities and charges|**Unrestricted**<br>**funds**<br>**£**<br>153,108<br>164,587<br>(3,450)<br>(7,688)<br>**306,557**|**Designated**<br>**funds**<br>**£**<br>-<br>-<br>-<br>**-**|**Restricted**<br>**funds**<br>**£**<br>-<br>94,880<br>-<br>-<br>**94,880**|**Total**<br>**Funds**<br>**£**<br>**153,108**<br>**259,467**<br>**(3,450)**<br>**(7,688)**<br>**401,437**|
|---|---|---|---|---|



27 



## **Sunderland Mind** 

## **Notes to the Accounts for the year ended 31 March 2022** 

|**At 1 April 2021**<br>Tangible Fixed Assets<br>Current Assets<br>Current Liabilities|**Unrestricted**<br>**funds**<br>**£**<br>12,847<br>253,823<br>(1,865)<br>**264,805**|**Designated**<br>**funds**<br>**£**<br>-<br>-<br>-<br>**-**|**Restricted**<br>**funds**<br>**£**<br>-<br>11,756<br>-<br>**11,756**|**Total**<br>**Funds**<br>**£**<br>**12,847**<br>**265,579**<br>**(1,865)**<br>**276,561**|
|---|---|---|---|---|



## **18 Change in total funds over the year as shown in Note 17 , analysed by individual funds** 

|**_Unrestricted and designated funds:-_**<br>Unrestricted Revenue Funds<br>**Total unrestricted and designated funds**<br>**_Restricted funds:-_**<br>Sunderland CCG<br>Sports Fund<br>SARA project<br>Monkwearmouth School<br>Sir Tom Cowie Fund<br>Listening Ear<br>Awards for All<br>Sundry other funds<br>**Total restricted funds**<br>**Total charity funds**|**Funds**<br>**brought**<br>**forward from**<br>**2021**<br>**£**<br>264,805<br>**264,805**<br>8,563<br>3,193<br>-<br>-<br>-<br>-<br>-<br>-<br>**11,756**<br>**276,561**|**Movement in**<br>**funds in 2022**<br>**See Note 19**<br>**£**<br>41,752<br>**41,752**<br>30,156<br>(3,193)<br>35,461<br>8,037<br>2,500<br>6,641<br>2,280<br>1,242<br>**83,124**<br>**124,876**|**See Note 0**<br>**£**<br>**-**<br>**-**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>**-**<br>**-**<br>**Transfers**<br>**between**<br>**funds in 2022**|**Funds carried**<br>**forward to**<br>**2023**<br>**£**<br>**306,557**<br>**306,557**<br>**38,719**<br>**-**<br>**35,461**<br>**8,037**<br>**2,500**<br>**6,641**<br>**2,280**<br>**1,242**<br>**94,880**<br>**401,437**|
|---|---|---|---|---|



28 



## **Sunderland Mind** 

## **Notes to the Accounts for the year ended 31 March 2022** 

**19 Analysis of movements in funds over the year as shown in Note 18** 

|**_Unrestricted and designated funds:-_**<br>Unrestricted Revenue Funds<br>**_Restricted funds:-_**<br>Sunderland CCG<br>Sports Fund<br>Sunderland City Council<br>SARA project<br>Monkwearmouth School<br>Sir Tom Cowie Fund<br>Listening Ear<br>Awards for All<br>Greggs Foundation<br>Sundry other funds|**Income**<br>**2022**<br>**£**<br>73,234<br>249,580<br>-<br>83,249<br>70,961<br>17,823<br>15,000<br>13,283<br>9,124<br>3,850<br>6,075<br>**542,179**|**Expenditure**<br>**2022**<br>**£**<br>(31,482)<br>(219,424)<br>(3,193)<br>(83,249)<br>(35,500)<br>(9,786)<br>(12,500)<br>(6,642)<br>(6,844)<br>(3,850)<br>(4,833)<br>**(417,303)**|**Other**<br>**Gains &**<br>**Losses**<br>**2022**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>**-**|**Movement**<br>**in  funds**<br>**2022**<br>**£**<br>**41,752**<br>**30,156**<br>**(3,193)**<br>**-**<br>**35,461**<br>**8,037**<br>**2,500**<br>**6,641**<br>**2,280**<br>**-**<br>**1,242**<br>**124,876**|
|---|---|---|---|---|



## **20 The purposes for which the funds as detailed in note 18 are held by the charity are:-** 

_**Unrestricted and designated funds:-**_ Unrestricted Revenue Funds 

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. 

## _**Restricted funds:-**_ 

Sunderland CCG SARA project 

Monkwearmouth School Sir Tom Cowie Fund Listening Ear 

Awards for All Sundry other funds 

Funding for counsellor salaries 

Funding for salaries to provide clients with befriending service, advice and support to help reduce the reliance on medication 

Funding for Listening Ear service salaries Funding for activities, literature and materials for young people Funding for salaries to provide education and mental health awareness service to adults and children 

Funding for sessional worker salaries Funding for salaries to provide education service at South Moor School and activities and meals during school holidays 

29 



## **Sunderland Mind** 

**Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015** 

## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_ 

## **21 Donations, Grants and Legacies** 


**----- Start of picture text -----**<br>
||||||
|---|---|---|---|---|
|Current year|Current year|Current year|Prior Year|
|Unrestricted|Restricted|Total Funds|Total Funds|
|Funds|Funds|
|2022|2022|2022|2021|
|£|£|£|£|
|Donations and gifts from individuals|
|Small donations individually less than £1000|8,255|-|8,255|6,159|
|Just Giving|6,112|-|6,112|3,296|
|Paypal|4,359|-|4,359|2,706|
|Virgin Money|71|-|71|3,918|
|Total donations and gifts from|18,797|-|18,797|16,079|
|individuals|
|Current year|Current year|Current year|Prior Year|
|Unrestricted|Restricted|Total Funds|Total Funds|
|Funds|Funds|
|2022|2022|2022|2021|
|£|£|£|£|
|Legacies receivable|
|Legacy|17,500|-|17,500|-|
|Total legacies receivable|17,500|-|17,500|-|
|Current year|Current year|Current year|Prior Year|
|Unrestricted|Restricted|Total Funds|Total Funds|
|Funds|Funds|
|2022|2022|2022|2021|
|£|£|£|£|
|Revenue grants from government and|
|public bodies|
|Small grants individually less than £1000|-|1,144|1,144|1,316|
|Sunderland City Council|-|48,774|48,774|25,000|
|Sunderland CCG|-|50,000|50,000|53,790|
|Total public sector revenue grants|-|99,918|99,918|80,106|

**----- End of picture text -----**<br>


## **Revenue grants from government and public bodies - Prior Year analysis** 

**Prior Year** 


**----- Start of picture text -----**<br>
||||
|---|---|---|
|Prior Year|Prior Year|Prior Year|
|Unrestricted|Restricted|
|Total Funds|
|Funds|Funds|
|2021|2021|2021|
|£|£|£|
|25,000|55,106|80,106|

**----- End of picture text -----**<br>


30 



## **Sunderland Mind** 

**Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015** 

|Sir Tom Cowie Fund<br>Awards for All<br>South Moor School<br>Community Foundation<br>**Total private sector revenue grants**<br>Listening Ear<br>SARA<br>**Revenue grants and donations from**<br>**non public bodies**<br>Monkwearmouth School<br>Greggs Foundation<br>Small grants individually less than £1000<br>Neighbourly grant<br>National Mind|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>250<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>**250**|**Current year**<br>**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>900<br>17,823<br>15,000<br>70,961<br>13,283<br>9,124<br>3,850<br>3,000<br>2,175<br>-<br>-<br>**136,116**|**Current year**<br>**Total Funds**<br>**2022**<br>**£**<br>**1,150**<br>**17,823**<br>**15,000**<br>**70,961**<br>**13,283**<br>**9,124**<br>**3,850**<br>**3,000**<br>**2,175**<br>**-**<br>**-**<br>**136,366**|**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>1,350<br>17,886<br>-<br>-<br>-<br>-<br>10,000<br>5,000<br>6,074<br>5,500<br>2,500<br>**48,310**|
|---|---|---|---|---|



**Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries)     - Prior Year analysis** 

|**Prior Year analysis**|||||
|---|---|---|---|---|
|**Prior Year**<br>**Total Donations, Grants and Legacies**<br>**Total Donations, Grants and**<br>**Legacies**<br>**A1**<br>**_Prior year_**<br>**Total Donations, Grants and**<br>**Legacies**<br>**A1**<br>Cash Exchange<br>**Total Other**<br>**Other**|**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>18,000<br>**Current year**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>1,465<br>**1,465**|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>30,310<br>**Current year**<br>**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>-<br>**-**|**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>**48,310**<br>**Current year**<br>**Total Funds**<br>**2022**<br>**£**<br>**1,465**<br>**1,465**|**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>-<br>**-**<br>**144,495**|
||||||
||**38,012**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>**59,079**|**236,034**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>**85,416**|**274,046**<br>**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>**144,495**||



31 



## **Sunderland Mind** 

**Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015** 

## **22 Income from charitable activities -  Trading Activities** 


**----- Start of picture text -----**<br>
Current year Current year Current year Current year Prior Year<br>Unrestricted  Restricted  Total Funds Total funds<br>Funds Funds<br>2022  2022  2022  2021<br>£ £ £ £<br>Primary purpose and ancillary trading<br>Sale of goods and services in accordance  8,282 - 8,282 2,396<br>with the charity's objects<br>Total Primary purpose and ancillary  8,282 - 8,282 2,396<br>trading<br>Charitable income from funders<br>Current year Current year Current year Prior Year<br>Unrestricted  Restricted  Total Funds Total Funds<br>Funds Funds<br>2022  2022  2022  2021<br>£ £ £ £<br>Contractual payments from public<br>bodies to fund charitable activities<br>Sunderland City Council - 33,331 33,331 33,331<br>Total contractual payments from public  - 33,331 33,331 33,331<br>bodies<br>Contractual payments from public bodies to fund charitable activities - Prior Year analysis<br>Prior Year Prior Year Prior Year<br>Unrestricted  Restricted<br>Total Funds<br>Funds Funds<br>2021  2021  2021<br>£ £ £<br>Prior Year - 33,331 33,331<br>Current year Current year Current year Prior Year<br>Unrestricted  Restricted  Total Funds Total Funds<br>Funds Funds<br>2022  2022  2022  2021<br>£ £ £ £<br>Performance related grants from public<br>bodies to fund charitable activities<br>Sunderland CCG - 199,580 199,580 133,917<br>HMRC Job Retention Scheme - - - 41,951<br>Total performance related grants from  - 199,580 199,580 175,868<br>public bodies<br>**----- End of picture text -----**<br>


## **23 Charitable income from funders** 

32 



## **Sunderland Mind** 

**Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015** 

## **Performance related grants from public bodies to fund charitable activities - Prior Year analysis** 


**----- Start of picture text -----**<br>
Prior Year Prior Year Prior Year<br>Unrestricted  Restricted<br>Total Funds<br>Funds Funds<br>2021  2021  2021<br>£ £ £<br>Prior Year 41,951 133,917 175,868<br>Unrestricted  Restricted<br>Total Funds Prior Year<br>Funds Funds<br>Total Funds<br>2022  2022  2022  2021<br>£ £ £ £<br>Total Charitable income from funders:-<br>Current year - income from funders - 232,911 232,911 209,199<br>Prior year Prior Year Prior Year Prior Year<br>Unrestricted  Restricted<br>Total Funds<br>Funds Funds<br>2021  2021  2021<br>£ £ £<br>Prior Year - Income from funders 41,951 167,248 209,199<br>24  Total Income from charitable activities<br>Current year Current year Current year Prior Year<br>Unrestricted  Restricted  Total Funds<br>Total Funds<br> Current year  Funds Funds<br>2022  2022  2022  2021<br>£ £ £ £<br>Total income from charitable trading 8,282 - 8,282 2,396<br>Income from funders - 232,911 232,911 209,199<br>Total from charitable activities A2 8,282 232,911 241,193 211,595<br>**----- End of picture text -----**<br>


33 



## **Sunderland Mind** 

**Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015** 

## **Income from charitable activities - Prior Year analysis** 

|**_Prior year_**<br>Total income from charitable trading<br>Income from funders|**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>2,396<br>41,951<br>**44,347**|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>167,248<br>**167,248**|**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>2,396<br>209,199<br>**211,595**|
|---|---|---|---|



## **25 Income from other, non charitable, trading activities** 

|**Total from other activities**<br>**A3**<br>Income from fundraising events<br>Room rental|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>8,884<br>18,056<br>**26,940**|**Current year**<br>**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>-<br>-<br>**-**|**Current year**<br>**Total Funds**<br>**2022**<br>**£**<br>**8,884**<br>**18,056**<br>**26,940**|**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>250<br>21,198<br>**21,448**|
|---|---|---|---|---|



## **26 Expenditure on charitable activities - Direct spending** 

|**_Current Year_**<br>**Total direct spending**<br>**B2a**<br>**_Prior Year_**<br>**Total direct spending**<br>**B2a**<br>Travel and Subsistence - Charitable<br>Activities<br>Subcontract payments<br>Gross wages and salaries - charitable<br>activities<br>Defined contribution pension costs  -<br>charitable activities<br>Employers' NI - Charitable activities<br>Employers' NI - Charitable activities<br>Gross wages and salaries - charitable<br>activities<br>Subcontract payments|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>27,617<br>-<br>-<br>-<br>-<br>**27,617**<br>**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>21,703<br>1,011<br>-<br>**27,024**|**Current year**<br>**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>277,272<br>16,061<br>4,940<br>165<br>10,107<br>**308,545**<br>**Prior Year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>249,996<br>13,000<br>680<br>**263,676**|**Current year**<br>**Total Funds**<br>**2022**<br>**£**<br>**304,889**<br>**16,061**<br>**4,940**<br>**165**<br>**10,107**<br>**336,162**<br>**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>**271,699**<br>**14,011**<br>**680**<br>**290,700**|**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>**271,699**<br>**14,011**<br>**4,052**<br>**258**<br>**680**<br>**290,700**|
|---|---|---|---|---|



34 



## **Sunderland Mind** 

**Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015** 

|**27**<br>**Current year**<br>**Current year**<br>**_Current Year_**<br>**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**2022**<br>**2022**<br>**£**<br>**£**<br>**_Employee costs not included in direct costs_**<br>-<br>837<br>-<br>1,116<br>-<br>340<br>**_Premises Expenses_**<br>-<br>12,250<br>-<br>651<br>-<br>10,227<br>-<br>1,013<br>-<br>11,300<br>-<br>829<br>**_Administrative overheads_**<br>-<br>4,009<br>-<br>1,287<br>-<br>4,156<br>-<br>389<br>-<br>1,291<br>-<br>626<br>-<br>347<br>-<br>510<br>-<br>2,393<br>-<br>1,505<br>-<br>6,186<br>-<br>3,316<br>-<br>119<br>-<br>1,113<br>**_Professional fees paid to advisors other than the auditor or examiner_**<br>-<br>23<br>-<br>240<br>**_Financial costs_**<br>32<br>-<br>2,843<br>3,515<br>**Support costs before reallocation**<br>**2,875**<br>**69,588**<br>**Total support costs - Current Year**<br>**2,875**<br>**69,588**<br>The basis of allocation of costs between activities is described under accounting policies<br>Supervision and DBS's<br>Sundry expenses<br>Depreciation & Amortisation in total for the<br>period<br>Other legal and professional<br>Advertising and marketing<br>Health and safety costs<br>Staff Benefits<br>Legal fees<br>Liabilty and contents insurance<br>Membership subscriptions<br>Licences and Permits<br>Telephone, fax and internet<br>Equipment expenses<br>Software licences and expenses<br>Training and welfare - staff<br>**Support costs for charitable activities**<br>Stationery and printing<br>Payroll fees and charges<br>Postage<br>Cleaning and waste management<br>Other Premises Costs<br>Rent payable under operating leases<br>Light heat and power<br>Premises repairs, renewals and<br>maintenance<br>Bank charges<br>Activity and resource costs<br>Rates and water charges<br>Equipment,repairs,expenses and maintenance|**Current year**<br>**Total Funds**<br>**2022**<br>**£**<br>**837**<br>**1,116**<br>**340**<br>**12,250**<br>**651**<br>**10,227**<br>**1,013**<br>**11,300**<br>**829**<br>**4,009**<br>**1,287**<br>**4,156**<br>**389**<br>**1,291**<br>**626**<br>**347**<br>**510**<br>**2,393**<br>**1,505**<br>**6,186**<br>**3,316**<br>**119**<br>**1,113**<br>**23**<br>**240**<br>**32**<br>**6,358**<br>**72,463**<br>**72,463**|**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>**182**<br>**1,170**<br>**495**<br>**21,000**<br>**1,130**<br>**8,103**<br>**952**<br>**6,669**<br>**654**<br>**4,614**<br>**1,183**<br>**3,161**<br>**1,765**<br>**121**<br>**171**<br>**253**<br>**-**<br>**6,266**<br>**442**<br>**3,224**<br>**368**<br>**157**<br>**887**<br>**3,681**<br>**480**<br>**-**<br>**2,915**<br>**70,043**<br>**70,043**|
|---|---|---|



35 



## **Sunderland Mind** 

**Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015** 

|**_Prior Year_**<br>**_Premises Expenses_**<br>Cleaning and waste management<br>**_Administrative overheads_**<br>Membership subscriptions<br>Activity and resource costs<br>Premises repairs, renewals and<br>maintenance<br>**_Support costs before reallocation_**<br>**Total support costs - Prior Year**<br>**_Financial costs_**<br>Depreciation & Amortisation in total for the<br>period|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>70<br>1,164<br>1,285<br>-<br>-<br>**59,893**<br>**59,893**|**Current year**<br>**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>882<br>5,505<br>480<br>368<br>2,915<br>**10,150**<br>**10,150**|**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>**952**<br>**6,669**<br>**1,765**<br>**368**<br>**2,915**<br>**70,043**<br>**70,043**|
|---|---|---|---|



The basis of allocation of costs between activities is described under accounting policies 

## **28 Other Expenditure - Governance costs** 

|**_Current Year_**<br>Independent Examiner's fees<br>**Total Governance costs**|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>990<br>**990**|**Current year**<br>**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>-<br>**-**|**Current year**<br>**Total Funds**<br>**2022**<br>**£**<br>**990**<br>**990**|**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>**725**<br>**725**|
|---|---|---|---|---|



All the expenditure in the prior year was unrestricted. 

## **29 Total Charitable expenditure** 

|**_Current Year_**<br>Total direct spending<br>**B2a**<br>Total support costs<br>**B2d**<br>Total Governance costs<br>**B2e**<br>Movements in provisions and<br>commitments<br>**B2e**<br>**Total charitable expenditure**<br>**B2**|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>27,617<br>2,875<br>990<br>-<br>**31,482**|**Current year**<br>**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>308,545<br>69,588<br>-<br>7,688<br>**385,821**|**Current year**<br>**Total Funds**<br>**2022**<br>**£**<br>**336,162**<br>**72,463**<br>**990**<br>**7,688**<br>**417,303**|**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>**290,700**<br>**70,043**<br>**725**<br>**-**<br>**361,468**|
|---|---|---|---|---|



36 



## **Sunderland Mind** 

**Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015** 

|**_Prior Year_**<br>Total direct spending<br>**B2a**<br>Total support costs<br>**B2d**<br>Total Governance costs<br>**B2e**<br>**Total charitable expenditure**<br>**B2**|**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>27,024<br>59,893<br>725<br>**87,642**|**Prior Year**<br>**Prior Year**<br>**Restricted**<br>**Funds**<br>**Total Funds**<br>**2021**<br>**2021**<br>**£**<br>**£**<br>263,676<br>**290,700**<br>10,150<br>**70,043**<br>-<br>**725**<br>**273,826**<br>**361,468**|
|---|---|---|



## **30 Gains and losses on fixed asset disposals and summary of impairments** 

|**Total losses**<br>**B3**<br>All the expenditure in the prior year was unrestricted.<br>**Prior year**<br>**Summary of impairment (losses) and reversals**<br>**Included in row B2 in the SOFA:-**<br>**31 Total of other expenditure**<br>**_Current Year_**<br>Total other expenses and costs<br>**Total other expenditure**<br>**B3**<br>All the expenditure in the prior year was unrestricted.<br>**_Prior Year_**<br>Total other expenses and costs<br>**Total other expenditure**<br>**B3**<br>Realised losses on disposals of tangible<br>fixed assets held for the charity’s own use|-<br>**-**<br>**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>**Current year**<br>**Unrestricted**<br>**Funds**<br>**2022**<br>**£**<br>-<br>**-**<br>**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>18,000<br>**18,000**|-<br>**-**<br>**Prior Year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>**Current year**<br>**Restricted**<br>**Funds**<br>**2022**<br>**£**<br>-<br>**-**<br>**Prior Year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>**-**|**-**<br>**-**<br>**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>-<br>**2022**<br>**£**<br>**-**<br>**Current year**<br>**Total Funds**<br>**2022**<br>**£**<br>**-**<br>**-**<br>**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>**18,000**<br>**18,000**|**18,000**<br>**18,000**<br>**2021**<br>**£**<br>**-**<br>**Prior Year**<br>**Total Funds**<br>**2021**<br>**£**<br>**18,000**<br>**18,000**|
|---|---|---|---|---|



37 



## **Sunderland Mind** 

## **Activity analysis of Income and expenditure for the for the year ended 31 March 2022** 

## _**This analysis is classsified by activity and not by conventional nominal descriptions.**_ 

## **32 Analysis of income by activity** 

|**SOFA ref**<br>Primary purpose and ancillary trading1<br>Counselling services<br>Wellbeing activities<br>**A2**<br>Fundraising activities<br>Room rental<br>**A3**<br>**_Summary of Total Income, including the items above_**<br>Charitable activities<br>**A2**<br>Other activities<br>**A3**<br>Donations & Legacies<br>**A1**<br>**Total income as shown in the SOFA**<br>**A**<br>**_Categories of income_**<br>Income from exchange transactions<br>**Income from other, non charitable, trading activities**<br>**Total Income from other, non**<br>**charitable, trading activities**<br>**Income from charitable activities**<br>**Total Income from charitable**<br>**activities**<br>**Activity**|**2022**<br>**£**<br>8,282<br>199,580<br>33,331<br>**241,193**<br>**8,884**<br>**18,056**<br>**26,940**<br>241,193<br>26,940<br>274,046<br>**542,179**<br>542,179|**2021**<br>**£**<br>**2,221**<br>**175,868**<br>**33,506**<br>**211,595**<br>**250**<br>**21,198**<br>**21,448**<br>211,595<br>21,448<br>144,495<br>**377,538**<br>377,538|
|---|---|---|



38 



## **Sunderland Mind** 

## **Activity analysis of Income and expenditure for the for the year ended 31 March 2022 33 Analysis of charitable expenditure by activity** 

## **Activity** 

|**Direct costs**<br>**2022**<br>**£**<br>**_Counselling services_**<br>Direct costs<br>214,408<br>-<br>Premises expenses<br>-<br>Administrative overheads<br>-<br>Professional fees<br>-<br>Financial costs<br>-<br>Provisions and commitments<br>4,767<br>**219,175**<br>**Direct costs**<br>**2022**<br>**£**<br>**_Wellbeing activities_**<br>Direct costs<br>121,754<br>Employee costs not included in direct cos<br>-<br>Premises expenses<br>-<br>Administrative overheads<br>-<br>Professional fees<br>-<br>Financial costs<br>-<br>Provisions and commitments<br>2,921<br>**124,675**<br>**Direct costs**<br>**2022**<br>**£**<br>**_Other charitable activities_**<br>Losses on disposals of fixed assets<br>-<br>**Total Counselling services**<br>Employee costs not included in direct<br>costs<br>**Total Wellbeing activities**|**Support**<br>**costs**<br>**2022**<br>**£**<br>-<br>1,422<br>22,488<br>16,893<br>163<br>3,962<br>-<br>**44,928**<br>**Support**<br>**costs**<br>**2022**<br>**£**<br>-<br>871<br>13,782<br>10,354<br>100<br>2,428<br>-<br>**27,535**<br>**Support**<br>**costs**<br>**2022**<br>**£**<br>-|**Grant**<br>**funding of**<br>**activities**<br>**2022**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>**-**<br>**Grant**<br>**funding of**<br>**activities**<br>**2022**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>**-**<br>**Grant**<br>**funding of**<br>**activities**<br>**2022**<br>**£**<br>-|**Total**<br>**2022**<br>**£**<br>**214,408**<br>**1,422**<br>**22,488**<br>**16,893**<br>**163**<br>**3,962**<br>**4,767**<br>**264,103**<br>**Total**<br>**2022**<br>**£**<br>**121,754**<br>**871**<br>**13,782**<br>**10,354**<br>**100**<br>**2,428**<br>**2,921**<br>**152,210**<br>**Total**<br>**2022**<br>**£**<br>**-**|**Total**<br>**2021**<br>**£**<br>342,743<br>-<br>-<br>-<br>-<br>-<br>-<br>**342,743**<br>**Total**<br>**2021**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>**-**<br>**Total**<br>**2021**<br>**£**<br>18,000|
|---|---|---|---|---|



39 



## **Sunderland Mind** 

## **Activity analysis of Income and expenditure for the for the year ended 31 March 2022 Summary of charitable costs by activity** 

|Total Counselling services<br>Total Wellbeing activities<br>Total Other charitable activities<br>**Total charitable expenditure**<br>Total Governance costs as detailed in<br>Note 28|**Direct**<br>**costs**<br>**2022**<br>**£**<br>219,175<br>124,675<br>-<br>-<br>**343,850**|**Support**<br>**costs**<br>**2022**<br>**£**<br>44,928<br>27,535<br>-<br>990<br>**73,453**|**Grant**<br>**funding of**<br>**activities**<br>**2022**<br>**£**<br>-<br>-<br>-<br>-<br>**-**|**Total**<br>**2022**<br>**£**<br>264,103<br>152,210<br>-<br>990<br>**417,303**|**Total**<br>**2021**<br>**£**<br>342,743<br>-<br>18,000<br>725<br>**361,468**|
|---|---|---|---|---|---|



The basis of allocation of costs between activities is described under accounting policies 

The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 29 

## **Analysis of support and governance costs by charitable activities** 

|**Activity**<br>Counselling services<br>Wellbeing activities<br>**Grand Total**|**Governance**<br>-<br>990<br>990|**Finance**<br>3,962<br>2,428<br>6,390|**Human**<br>**Resources**<br>1,422<br>871<br>2,293|**Other**<br>**Overheads**<br>39,544<br>24,236<br>63,780|**Total**<br>44,928<br>28,525<br>73,453|
|---|---|---|---|---|---|



## **34 Analysis of non charitable expenditure by activity** 

## **Activity** 

|**_Governance costs_**<br>Other Expenditure - Governance costs as detailed in Note 28|**Governance**<br>**costs**<br>**2022**<br>**£**<br>990|**Governance**<br>**costs**<br>**2021**<br>**£**<br>725|
|---|---|---|



The breakdown of this expenditure by type of spending (ie by nominal classification and  by fund) is detailed in note 31 

40