Charity (CIO) number 1171734
Sunderland Mind
Accounts
31 March 2024
Sunderland Mind Trustees' report and accounts Contents
| Page | |
|---|---|
| Trustees' annual report | 1, 6 |
| Statement of Trustees' Responsibilities | 7 |
| Independent examiner's report | 8, 9 |
| Statement of financial activities | 10 |
| Balance sheet | 11 |
| Cash flow statement | 12 |
| Notes to the accounts | 13, 21 |
Sunderland Mind Trustees' Annual Report Charity (CIO) number: 1171734
The Trustees' present their report and accounts for the year ended 31 March 2024
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.
The main activities undertaken for the public benefit during the year have been as follows:-
Counselling services, adults, children and couples
Social and wellbeing support Therapeutic services Training on mental health awareness, volunteering etc. Telephone support service Various wellbeing activities Themed social events Listening Ear Service, adults and children Anger Management support sessions
The main activities undertaken during the year to further the charity's purpose for the public benefit.
See information on activities in the section above.
Sunderland Mind is a well-established local mental health and wellbeing charity with extensive local knowledge and networks, the charity has celebrated its 50th anniversary in recent years. 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.
The short term and longer term aims and objectives.
The charity aims to continue to provide its various services and support to anybody who is in need of them, both in the short. and longer term.
Our aims and objectives have not changed and we intend to continue to provide all of our services at a very high standard.
The charity's strategies for achieving its aims and objectives in the future.
The Wellbeing Hub - We will continue to promote recovery and improve mental health & wellbeing across our communities. We will accomplish this by the delivery of community groups and activities which will support the wellbeing of people of all ages. Our services will be enhanced by sharing community self-help and wellbeing resources. We will use our monthly data/stats report and our communications channels/poll to monitor, adapt and develop services.
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Training - Sunderland Mind will continue to develop a training project to meet the needs of the organisation and our community. We will further establish our training programme through the continuation of our relationships with businesses, educational providers organisations. The training programme will continue to be delivered to a high standard whilst generating income and supporting sustainability.
Counselling - We will maintain our current high standard of individual counselling work with clients and develop further the community impact of the counselling service by offering support via group work.
Young People's Project - To work with young people to develop an adaptive and responsive service in a rapidly changing world we will strive to increase the service offer this will include further development of our Young Persons Counselling.
Family Support – As a new theme of support we will continue to design and deliver this element of new work to ensure that we can offer a 360 degree of holistic support.
Health and Safety – work on developing and improving the Wellbeing Hub to offer a safe warm non-threatening environment will continue.
People Management: Trustees, Staff and volunteers working as one team in a safe, stimulating, healthy environment that helps staff and volunteers work together towards shared goals.
Financial management ~ We will continue with our robust financial monitoring systems to ensure that the Charity's resources continue to be properly managed and safeguarded.
How the activities undertaken during the year contributed to the achievement of the aims and objectives.
All of our activities undertaken during the year have contributed to achieving our aims and objectives.
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.
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.
The main achievements and performance of the charity during the year.
Over the last year the country has been faced with the cost-of-living crisis and demand on services has rapidly increased, thanks to our local council, community groups across the city were awarded funding to provide a safe, warm place for people to come together, access services and activities, receive a warm meal and receive the support they needed. The energy crisis and increased bills impacts individuals and organisations like ours with a large, community wellbeing centre, the Wellbeing Hub to run and maintain. Working to generate core funding crucial to enable the resource to be used by our community. We are proud of our community Hub, which has become a well-used social hub within our community. The Wellbeing Hub has given us the opportunity not only to welcome more visitors to our building in a safe environment but to expand our services and offer more vital group work which keeps our community well. The Wellbeing Hub offers a wider weekly programme of wellbeing activities including gardening, Mens Group, Knitting Group, Sew and Reuse Group, Coffee Morning, Creative Space, Craft Sessions, Lunch Club, Coffee Afternoon Drop in, we offer Young People activities on an early evening and holiday activities. Working with partners who have a presence in the Wellbeing Hub to extend our range of activities including Addiction Support, yoga, keep fit, Cookery Courses.
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 23 to March 24) we have received 2048 referrals into the counselling and therapeutic services, every individual will receive a minimum of 6 sessions those who are more complex may need extra session. We have also had 859 referrals for Private Counselling, Couples Counselling and Anger management. There has been a significant increase in individuals accessing social and wellbeing support, in the last year 2758 individuals have attended the weekly group sessions and one of specific activities. We have dealt with over 90,000 telephone, email and text enquiries. We have recorded significant increases to the number of visitors to our social media platforms and website. Facebook – reach over 100.7 k which is an increase of 35.2% from the previous year, content interactions 6.7k which is also a 23.3% increase from the previous year. Instagram Reach is 8.9k an increase of 104% from the previous year and Content Interactions 548 which is 100% increase from the previous year. We have delivered training to over 175 individuals in Mental Health Awareness and Volunteer Roles and Responsibilities, including Boundaries Training (personal and professional) 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.
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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.
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.
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 society as a whole.
The significant charitable activities undertaken in the year.
The 2 main 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 trustees feel 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 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 individual 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.
The policies and procedures for the induction and training of trustees.
All trustees are inducted to the organisation through meetings with other trustees and senior staff. Additional training is provided as required including Safeguarding, Roles and Responsibilities and any other as deemed necessary.
The charity's organisational structure.
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.
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How the charity makes decisions and how decisions are delegated.
Sunderland Mind's management committee are responsible for the strategic direction of the organisation. At present the committee has six 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 Organisational Development Manager, Counselling Clinical Lead they both have line management plus clinical supervision responsibilities for the administration, wellbeing and counselling staff. There are currently six staff in the wellbeing team and eight in the counselling team. We also employ a cleaner.
We also have a strong volunteer team of 6 dedicated individuals who support the organisation across all areas of delivery, they are all trained in Roles and Responsibilities, Boundaries, Mental Health Awareness and Communication skills.
All new staff and volunteers are interviewed and assessment is carried out of their skill, qualifications and experience against their job description and capability.
The Chief Executive Officer and other senior management personnel to whom day to day management is delegated.
Chief Executive Officer: Trish Cornish
Setting pay and remuneration of key management personnel.
Employees 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. For new posts we use NJC pay scales as guide which are widely used in the Voluntary and Community sectors.
The trustees' bankers and advisors.
Bankers: NatWest, 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 2024
The financial position of the charity at 31 March 2024 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| Net income Unrestricted Revenue Funds available for the general purposes of the charity Restricted Revenue Funds Restricted Fixed Asset Funds Total Restricted Funds Total Funds |
2024 £ 54,381 410,692 - 15,081 15,081 425,773 |
2023 £ 30,045 - |
|---|---|---|
| 344,090 | ||
| 10,527 16,775 |
||
| 27,302 | ||
| 371,392 |
Financial review of the position at the reporting date, 31 March 2024 .
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 £556,584, a rise of £72,954 and costs fell to £502,203, a reduction of £11,472.
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 unrestricted net current assets of £269,504 as at 31st March 2024 are sufficient to meet ongoing operational obligations.
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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.
Cash reserves as at 31st March 2024 amounted to £272,483 (2023: £210,678).
Going Concern.
There are no current concerns about the CIO's future.
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.
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 charity 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 and 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
Our major funders and sources of income during the year have been:-
| Sunderland CCG/Together for Children | Tyne Coast Academy |
|---|---|
| Sunderland City Council | Hedley Solicitors |
| CNTW NHS Foundation Trust | Sunderland Care and Support |
| CNTW - Listening Ear | Wates Family Grant |
| CNTW NHS | Innovate Uk |
| NHS NE & Ncumbria | Counselling sessions |
| Access Reach Fund | Room rental |
| National Lottery Community Fund | Various 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.
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Details of the Independent Examiner.
SE Squirrell FMAAT 8 West Acre Consett DH8 0AY
Reference and Administrative details
The charity name.
The legal name of the charity is:Sunderland Mind
The charity's areas of 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 and 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 Website www.sunderlandmind.co.uk
The Trustees in office on the date the report was approved were:-
A Morrison Chair D Gardiner Treasurer G Frend B Broad A Lowery A M Boyle
The following persons served as Trustees during the year ended 31 March 2024 :-
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
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Sunderland Mind Trustees' Annual Report
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 departure 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.
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s)
Full name(s) Dorothy Gardiner Position Treasurer
Date
7
Sunderland Mind
Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2024
I report to the Trustees on my examination of the financial statements of the charity on pages 12 to 21 for the year ended 31 March 2024 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 13.
Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report
As described on page 7, 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 the 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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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 2024 appears to exceed the sum specified in Section 145(3) of the Act, namely £250,000, 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 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:-
Date:
______ ________ Mr S E Squirrell - Independent Examiner
Association of Accounting Technicians
8 West Acre Consett DH8 0AY
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Charity (CIO) number: 1171734
Sunderland Mind
Statement of Financial Activities for the year ended 31 March 2024
| Unrestricted | Restricted | Prior year | |||
|---|---|---|---|---|---|
| Notes | funds | income funds | Total funds | funds | |
| 2024 | 2024 | 2024 | 2023 | ||
| Incoming resources | 3, 4 | £ | £ | £ | £ |
| Income and endowments from: | |||||
| Donations and legacies | 50,871 | 106,788 | 157,659 | 190,202 | |
| Charitable activities | 5,060 | 368,522 | 373,582 | 266,005 | |
| Other trading activities | 25,343 | - | 25,343 | 27,423 | |
| Other | - | - | - | - | |
| Total | 81,274 | 475,310 | 556,584 | 483,630 | |
| Resources expended | 5 | ||||
| Expenditure on: | |||||
| Raising funds | - | - | - | - | |
| Charitable activities | 14,672 | 487,531 | 502,203 | 513,675 | |
| Other | - | - | - | - | |
| Total | 14,672 | 487,531 | 502,203 | 513,675 | |
| Net income/(expenditure) | 66,602 | (12,221) | 54,381 | (30,045) | |
| Transfers between funds | - | - | - | - | |
| Net movement in funds | 66,602 | (12,221) | 54,381 | (30,045) | |
| Reconciliation of funds: | |||||
| Total funds brought forward | 344,090 | 27,302 | 371,392 | 401,437 | |
| Total funds carried forward | 410,692 | 15,081 | 425,773 | 371,392 |
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Sunderland Mind Balance Sheet as at 31 March 2024
| Notes Fixed assets Tangible assets 8 Total fixed assets Current assets Debtors 9 Cash at bank and in hand 11 Total current assets Creditors: amounts falling due within one year 10 Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year 10 Total net assets or liabilities Funds of the Charity Restricted income funds 12 Unrestricted funds 12 Total funds |
Total funds Prior year funds 2024 2023 £ £ |
|---|---|
| 156,269 164,091 |
|
| 156,269 164,091 |
|
| 952 6,759 272,483 210,678 |
|
| 273,435 217,437 |
|
| (3,931) (10,136) |
|
| 269,504 207,301 |
|
| 425,773 371,392 |
|
| - - |
|
| 425,773 371,392 |
|
| 15,081 27,302 410,692 344,090 |
|
| 425,773 371,392 |
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 8.
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.
Dorothy Gardiner Treasurer Date of approval by the trustees:
The notes attached on pages 13 to 21 form an integral part of these accounts.
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Sunderland Mind
Cash Flow Statement for the year ended 31 March 2024
| Cash flows from operating activities Net cash provided by (used in) operating activities as shown below Cash flows from investing activities Purchase of property, plant and equipment Net cash provided by (used in) investing activities Cash flows from financing activities Net cash provided by (used in) financing activities Overall cash provided by (used in) all activities Cash movements Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash at bank and in hand less overdrafts at the end of the reporting period Reconciliation of net income/(expenditure) to net cash flow from operating activities Net income/(expenditure) as shown in the Statement of Financial Activities Adjustments for :- Depreciation charges (Increase)/decrease in debtors Increase/ (decrease) in creditors, excluding loans Net cash provided by (used in) operating activities Analysis of cash and cash equivalents Cash in hand at 31 March 2024 Total cash and cash equivalents Analysis of change in net debt At start of year £ Cash 210,678 Total 210,678 |
Cash flows from operating activities Net cash provided by (used in) operating activities as shown below Cash flows from investing activities Purchase of property, plant and equipment Net cash provided by (used in) investing activities Cash flows from financing activities Net cash provided by (used in) financing activities Overall cash provided by (used in) all activities Cash movements Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash at bank and in hand less overdrafts at the end of the reporting period Reconciliation of net income/(expenditure) to net cash flow from operating activities Net income/(expenditure) as shown in the Statement of Financial Activities Adjustments for :- Depreciation charges (Increase)/decrease in debtors Increase/ (decrease) in creditors, excluding loans Net cash provided by (used in) operating activities Analysis of cash and cash equivalents Cash in hand at 31 March 2024 Total cash and cash equivalents Analysis of change in net debt At start of year £ Cash 210,678 Total 210,678 |
2024 £ 61,805 |
2023 £ (24,893) |
|
|---|---|---|---|---|
| - |
18,949 - |
|||
| - | (18,949) | |||
| - | - | |||
| 61,805 | (43,842) | |||
| 61,805 210,678 |
43,842 - 254,520 |
|||
| 272,483 | 210,678 | |||
| 54,381 7,822 5,807 6,205 - |
30,045 - 7,966 1,812 - 1,002 - |
|||
| 61,805 | (24,893) | |||
| 272,483 | 210,678 | |||
| 272,483 | 210,678 | |||
| Cash- flows £ 61,805 |
At end of year £ 272,483 |
|||
| 210,678 | 61,805 | 272,483 |
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Sunderland Mind Notes to the Accounts for the year ended 31 March 2024
1 Basis of preparation
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019
and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
1.2 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.
1.3 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period.
1.4 Material prior year errors
No material prior year errors have been identified in the reporting period.
2 Accounting policies
2.1 INCOME
Recognition of income
- These are included in the Statement of Financial Activities (SoFA) when: · the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and · the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met.
-
In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met.
-
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
Government grants
The charity has received government grants in the reporting period.
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Tax reclaims on donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. 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 and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Support costs The charity has incurred expenditure on support costs. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and This is included in the accounts when receipt is probable and the amount dividends receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met and are included as an item of other income in the SoFA. Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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2.2 EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg staff costs by the time spent. Redundancy cost The charity has not made any redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors Charity creditors are measured at settlement amounts less any trade discounts. Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. 2.3 ASSETS Tangible fixed assets for use by charity These are capitalised if they can be used for more than one year, and cost at least £300. They are valued at cost. The depreciation rates and methods used are disclosed in note 8.2. Investments Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in progress Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
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3 Analysis of income
This analysis is classified by conventional nominal descriptions and not by activity.
| Analysis Unrestricted funds Donations and legacies: £ Donations and gifts 36,212 Hedley Solicitors 4,842 Sunderland Care and Support 3,939 Wates Family Grant 3,454 Innovate Uk 1,924 NHS NE & Ncumbria - Access Reach Fund - National Lottery Community Fund - Tyne Coast Academy - Sunderland City Council - Cloth Workers - SARA project - Cumbria NHS - Community Foundation - Gentoo - CNTW NHS Foundation Trust - Sunderland University - Aspire North East - Beaverbrooks Charitable Trust - Sir James Knott - Rotary Club - Cash exchange - Other income 500 Total 50,871 Charitable activities: Sunderland CCG/Together for Children - Sunderland City Council - CNTW NHS Foundation Trust - CNTW - Listening Ear - CNTW NHS - IAPT Costs - Anger Management 610 Private counselling sessions 4,100 Other counselling 350 Total 5,060 Other trading activities: Room rental 19,666 Fundraising events 5,572 Other 105 Total 25,343 TOTAL INCOME 81,274 |
Restricted income funds £ - - - - - 35,000 12,000 19,548 2,418 37,822 - - - - - - - - - - - - - 106,788 38,399 44,068 228,253 39,327 17,500 - - 975 368,522 - - - - 475,310 |
Total funds £ 36,212 4,842 3,939 3,454 1,924 35,000 12,000 19,548 2,418 37,822 - - - - - - - - - - - - 500 157,659 38,399 44,068 228,253 39,327 17,500 610 4,100 1,325 373,582 19,666 5,572 105 25,343 556,584 |
Prior year £ |
|---|---|---|---|
| 8,301 - - - - - - - 1,270 27,452 40,000 39,770 32,538 19,321 6,894 5,840 2,950 2,393 1,800 500 500 657 16 |
|||
| 190,202 | |||
| 89,350 33,331 137,624 - - 1,510 4,190 - |
|||
| 266,005 | |||
| 15,704 10,879 840 |
|||
| 27,423 | |||
| 483,630 |
Other information:
All income in the prior year was unrestricted except for:
| Sunderland CCG/Together for Children Sunderland City Council SARA project Cloth Workers CNTW NHS counselling Cumbria NHS Community Foundation CNTW NHS Foundation Trust Sunderland University Aspire North East Tyne Coast Academy Sir James Knott Rotary Club Total |
£ |
|---|---|
| 89,350 60,783 39,770 40,000 137,624 32,538 9,321 5,840 2,950 2,393 1,270 500 500 |
|
| 422,839 |
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4 Analysis of receipts of government grants
| Sunderland CCG/Together for Children NHS NE & Ncumbria CNTW NHS Foundation Trust CNTW - Listening Ear CNTW NHS - IAPT Costs Cumbria NHS CNTW NHS Sunderland City Council Total |
2024 £ 38,399 35,000 228,253 39,327 17,500 - - 81,890 440,369 |
2023 £ |
|---|---|---|
| 89,350 - - - - 32,538 143,464 60,783 |
||
| 326,135 |
5 Analysis of expenditure
This analysis is classified by conventional nominal descriptions and not by activity.
| Unrestricted funds Analysis £ Expenditure on raising funds: - Total expenditure on raising funds - Expenditure on charitable activities Salaries - Employers NI - Pension costs - Sub-contracted workers - Heat, light & water - Telephone - Insurance - Membership & licence fees - Supervision, interpreter & DBS's - Travel, training & conference - Maintenance, repairs & goods 14,672 IT Website - Rent & rates - Catering & cleaning - Activities, events & sundries - Publicity, printing, stationery, advertising & postage - Photocopier - Legal & professional fees - Cash exchange - Bank charges - Depreciation - Total expenditure on charitable activities 14,672 Other - Total other expenditure - TOTAL EXPENDITURE 14,672 |
Restricted income funds £ - - 314,306 19,759 6,427 1,030 19,417 2,773 8,822 2,955 14,934 805 64,961 7,311 614 914 6,083 2,464 3,334 2,468 - 332 7,822 487,531 - - 487,531 |
Total funds £ - - 314,306 19,759 6,427 1,030 19,417 2,773 8,822 2,955 14,934 805 79,633 7,311 614 914 6,083 2,464 3,334 2,468 - 332 7,822 502,203 - - - 502,203 |
Prior year £ |
|---|---|---|---|
| - | |||
| - | |||
| 331,678 20,576 6,404 1,995 12,435 3,021 7,127 1,207 1,997 63 96,003 - 5,789 888 6,720 1,785 4,578 2,362 657 424 7,966 |
|||
| 513,675 | |||
| - | |||
| - | |||
| 513,675 |
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Other information:
Analysis of expenditure on charitable activities
| Activity or programme Counselling Wellbeing Other Total Prior year expenditure on charitable activities can be analysed as follows: |
Activities undertaken directly £ 229,595 110,898 - 340,493 358,658 |
Support Costs £ 109,154 52,556 - 161,710 155,017 |
2024 £ 338,749 163,454 - 502,203 |
2023 £ 307,764 205,911 - |
||||
|---|---|---|---|---|---|---|---|---|
| 513,675 | ||||||||
| 513,675 |
Support costs are apportioned based on the time spent by staff on each activity.
6 Details of certain items of expenditure
6.1 Fees for examination of the accounts
| 6.1 Fees for examination of the accounts | ||
|---|---|---|
| Independent examiner’s fees Other fees paid to the independent examiner |
2024 £ 1,100 - |
2023 £ |
| 1,000 - |
7 Paid Employees
7.1 Staff Costs
| Salaries and wages Employers NI Pension costs Total staff costs |
2024 £ 314,306 19,759 6,427 340,492 |
2023 £ 331,678 20,576 6,404 |
||
|---|---|---|---|---|
| 358,658 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000
7.2 Average head count in the year
| The parts of the charity in which the employees work:- Fundraising Charitable Activities Governance Other Total |
2024 2023 - - 15 17 - - - - 15 17 |
|---|---|
7.3 Redundancy payments
There were no redundancy payments made during the year.
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8 Tangible fixed assets
8.1 Cost or valuation
| Land and buildings £ At the beginning of the year 153,288 Additions - Disposals - At end of the year 153,288 8.2 Depreciation Basis SL Rate 50 years At beginning of the year 5,910 Disposals - Depreciation 3,065 At end of the year 8,975 8.3 Net book value Net book value at the beginning of the year 147,378 Net book value at the end of the year 144,313 9 Debtors and prepayments 9.1 Analysis of debtors 2024 £ Debtors - Prepayments and accrued income 952 Total 952 10 Creditors and accruals 10.1 Analysis of creditors 2024 2023 £ £ Other creditors 1,264 1,065 Taxation and social security - 4,687 Trade creditors 1,027 513 Accruals and deferred income 1,640 3,871 Total 3,931 10,136 11 Cash at bank and in hand Cash at bank and on hand Total Amounts falling due within one year |
Fixtures, fittings and equipment Total £ £ 46,168 199,456 - - (8,082) (8,082) 38,086 191,374 SL 10/20% 29,455 35,365 (8,082) (8,082) 4,757 7,822 26,130 35,105 16,713 164,091 11,956 156,269 2023 £ 5,840 919 6,759 2024 2023 £ £ - - - - - - - - - - 2024 2023 £ £ 272,483 210,678 272,483 210,678 Amounts falling due after more than one year |
Total £ |
Total £ |
|
|---|---|---|---|---|
| 199,456 - (8,082) |
||||
| 191,374 | ||||
| 35,365 (8,082) 7,822 |
||||
| 35,105 | ||||
| 164,091 | ||||
| 156,269 | ||||
| - | ||||
| 2023 £ 210,678 |
||||
| 210,678 |
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12 Charity funds
12.1 Details of material funds held and movements during the CURRENT reporting period Restricted Funds
| Restricted Funds | ||||
|---|---|---|---|---|
| Fund names | Fund balances b/f. £ - - - - - 19,107 5,167 - - 3,028 - 27,302 344,090 344,090 371,392 |
Income £ 38,399 35,000 12,000 19,548 2,418 81,890 228,253 39,327 17,500 - 975 475,310 81,274 81,274 556,584 |
Expenditure £ 38,399 35,000 12,000 19,548 2,418 89,791 229,545 39,327 17,500 3,028 975 487,531 14,672 14,672 502,203 |
Fund balances c/f. £ |
| Sunderland CCG/Together for Children NHS NE & Ncumbria Access Reach Fund National Lottery Community Fund Tyne Coast Academy Sunderland City Council CNTW NHS Foundation Trust CNTW - Listening Ear CNTW NHS - IAPT Costs Cumbria NHS Therapy - Housing Options Total Restricted Funds Unrestricted Funds General fund Total Unrestricted Funds Total Funds |
- - - - - 11,206 3,875 - - - - |
|||
| 15,081 | ||||
| 410,692 | ||||
| 410,692 | ||||
| 425,773 |
The purposes for which the funds detailed above are held by the charity are as follows:-
Restricted funds:-
Sunderland City Council Funding for shelter and sewing machines. CNTW NHS Foundation Trust Funding for laptops.
Unrestricted and designated funds-
These funds are held for meeting the objectives of the charity, and to provide reserves for future projects and activities. Subject to charity legislation, they are free from all restrictions on their use.
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12.2 Details of material funds held and movements during the PREVIOUS reporting period Restricted Funds
| Fund names Sunderland CCG/Together for Children SARA Project Cloth Workers Cumbria NHS Sunderland City Council Community Foundation CNTW NHS Foundation Trust Sunderland University Aspire North East Tyne Coast Academy Sir James Knott Rotary Club CNTW NHS counselling Monkwearmouth School Sir Tom Cowie Fund Listening Ear Awards for All Sundry other funds Total Funds Unrestricted Funds General fund Total Unrestricted Funds Total Funds |
Fund balances b/f. £ 38,719 35,461 - - - - - - - - - - - 8,037 2,500 6,641 2,280 1,242 94,880 306,557 306,557 401,437 |
Income £ 89,350 39,770 40,000 32,538 60,783 9,321 5,840 2,950 2,393 1,270 500 500 137,624 - - - - - 422,839 60,791 60,791 483,630 |
Expenditure £ 128,069 75,231 40,000 29,510 41,676 9,321 673 2,950 2,393 1,270 500 500 137,624 8,037 2,500 6,641 2,280 1,242 490,417 23,258 23,258 513,675 |
Fund balances c/f. £ |
|---|---|---|---|---|
| - - - 3,028 19,107 - 5,167 - - - - - - - - - - - |
||||
| 27,302 | ||||
| 344,090 | ||||
| 344,090 | ||||
| 371,392 |
13 Transactions with trustees and related parties
13.1 Trustee remuneration and benefits
None of the trustees have been paid any remuneration or received any other benefits from an employment with
13.2 Trustees' expenses
No trustee expenses have been incurred.
13.3 Transaction(s) with related parties
There have been no related party transactions in the reporting period.
14 Defined contribution pension scheme
The charity operates a defined contribution pension scheme through NEST.
The total amount of contributions recognised in the SOFA as an expense is £6,427.
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