SwinJon 2nJ Gloucts+ershire for beller Ently heollh Swindon & Gloucestershire Mind TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024 i$tered Charlt No:1174786 istered Com an No: 10573231
Swindon & Gloucestershire Mind FINANCIAL STATEMENTS AND A REPORT FOR THE YEAR ENDED 31ST JANUARY 2024 CONTENTS PAGE Contents Referce Adminislrative Details Trustees report 3-9 Stalernenl of Trustee ResFonsibllitles 10 Independent AlitOrS Report 11-13 Statement of Financial Activit$ 14 Balan Sheet 15 Slalemenl of Cash Fk)w 16 Notes lo the Financial StaterrEnts 171028
Swindon & Gloucestershire Mind REFERENCE AND ADMINISTRATIVE DETAILS Chief Executive Officer- Hazel Howe Company Socretary- Ha1 H Trustges- Ch&r, Ben H(Klgson Joanna Denney Amy Alexander Resigned Board - Acting Chair, Laura W111iams- January 2ff24 Registered Offic8- Sanford House Sanford Street Swindon Wiltshire SN11HE Company Registration Number-10573231 Charity Registration Number-1174786 Auditor- T B 8ollen 8Sc FCAATII 89 Groundwell Rd Swindon SN12NA Fe(lerated with- Natial Mind, 2 R*man Plxe London E20'1JQ Sollclior8- Royds Withy KirKJ 3 Newbridge Square, Swindon, SN11BY Bank. Santsnder UK plc, Boolle, Merseyside, L30 4GB Lloyds Bank PLC 25 Gresham Street, London, EC2V 7HN
Swindon & Gloucestershire Mind TRUSTEES REPORT The Trustees, tho are also Directors Of the charity forlhe purposes of the company law, present their Annual Report and FinarKial Statemen15 and audilots report of the charitable company for the yearended 31 January 2024, Which are also prepared to nEet the requirements lor a directorfs report and accounts for Cornpanies Act purposes. The financial slalemenls comply vAlh the Charities Act 2011, the CoMpanS Act 20(E, the Memorandum and Articles of Association and the accounting and reporting by Charities.. Statement ol Recommended Practic£ applicable lo charities preparing their accounts in accordance wlh the Financial Rewrtlng Stsndard applic8ble in the UK and Republic ol IreLgnd IFRS1021 1, Objedives and Activities Swindon & GIouSter5hIre Mind's Memorandurn of AssClation sets out the organisalional principle purposes, which are forlhe public benefit and are compatible th the requirements of the Charities Act 2006. Swindon & GIOUStershlre Mind is affiliated lo Nalk)nal Mind and supports, alongside the organisalDns local vision, NalK)nal Minds vision.. 'We won't give up until everyone experiencing a mental health problem gels both support and respect,. Shaping our objectwes for the ye8T, Trustees have Consider the Charity Cornrnissions guidan on public benefit, including the guidance'public benelil.. running 8 charity IPB21'. Trustees confirm that they have complied with the requ1Ments ol section 17 of the Charities Act 201110 have due regard lo the public benefit guidan puNi$h& by the Charity Cornrnissh)n for England and Wales. aims are lo.. To promote preservation Df gryJd mental health in particular by enabling and ernpowering everyone experiencing mentsl health problems lo live, manage and recover. To support the needs of ppIe wth mental ill health by working lo increase understanding of mental health by gaihering and disseminating inlomialion and VA)rking lo raise aane$S to promle understanding and ehailenging stigma and discriminalon, Our Mind Qualty Mark ensures our membership ol the Mind Federation and quality of our ServIS and organi5ab.on We sel ourown Vison, Mission Values based on our l(xal fcolprinl. Our Vision We will not give up until everyone experiencing a Tllenlal health problem gels both support and respect. Swindon and Gloucestershire Mind creates setvices where tEople are reC(NiSed, valued, and supwrted. Our Mission Swindon and Glcyjcestershire Mind provide and support lo ernpower anyone in our cal community experiencing a mental health problem. We Campaign lo improve services, raise awareness and promote understanditvj. Our Values Semessne$s- We wl1 act in the best interests of the peop SUPWrt. Integrity- We Mll principled in our work. Accountabilty- We wll lake respcnsibilily lorthal we do and how we do it. Openness- We wll fjrk and lake dlS)nS in an open and transparent manner. Honesty- We wll be Injthful and reliable. Leadorshlp- We 4MII mojel Swndon & Gloucestershire Mind values and lead by exarnp in demonslraling LhavIoUrs.
Swindon & Gloucestershire Mind TRUSTEES REPORT ACtive$ Community Mental Health and Wellbelng setvlce, Swlndon.. This Servi prOVeS serf-relerral day support throhoUl the year for16+ iria the followng speci?lisl SerVis- Cornmunity sessions based on the S Ways lo WellbeirBJ that offers a variety of gpS that are supported by 3 mix Mind staff and volunteers. The groups include, Walking, Job Club, Young Minds, Yoga, Gar afternoon, Support and Connect and recrafting. Evening Wellbeing support sessions, providirKJ 121 suptK)rt for people outside ol dayb'me I business hours in a sale, therapeutic spaTr. 121 wellbeing support sessions, In person or phone sessiorE wlh a dedul support Worf(erI)ffe Monday- Friday for up lo one hour s&sion. Self.Harniony- A Sp181[$1 face lo lace UnSelling servLe for sell-harm and self- injury, Sell-Harrnony has b*n designed 'in house, lo meet this spe¢ffic counselling need. STEPS prograrnme, working wlh Avon and Willshire NHS Trust lo provide a support lor people being di%harged from adult and child comrnunity mental health teams. Swindon Mindful Employer Network-'SMEN'. This projed suprorts employers with annual events and online engagement lo supwrt their Workfor and raise awareness of mental health in the workplaTr. Young Person5 Service- Provides 121 wellbeing support and peersupport groups. This service worts th CAMHS and Primary Care and suptJ)rt discharge transitions. Rough Sleeper Servlce- Providing specialBI outreach support, 121 SUPF(>rt and drop ins within the Swindon community. Training Services, &4ryndon and Gloucestershire: We provide a variety of w0rtpla, Primary, Sondary and Higher Education and Community training service8 that include, Mental Heah First Aid, ASSIST, SeSf-Ham & SetF Injury one day programme and a range ol bespoke workshops. We offer these both virtually and in person. 365, 6 bed Wellbeing House, Gloucestershire: A six-bedroom wdlbeing house in Gloucestershire offering a prtventalive approach for people experiencing mild lo moderate mental health challenges and lo those who may be al risk of mental health admission, crisis andlor relapse. Sel in a non-clinical environment provKJing two weeks stays, with st8ff on sile lo provide support whist promoting recovery, rest and Independen Access lo Iherapeulic activitie5, ItlUdIng arts & crafts, gardening, Cooking, exercise is prowded on sile and supported by the Mind team alongside 121 wellbeing sUPkK)rt and [er SUPkX)rt. The Junction, SVndon. A 365-evening semce launched in 2019 airning lo provide a safe, llEraUl1c, SUPFK)ttive environment for indiwduals who are experierLing or [Vering from a mental health crisis. The project i% based uton the national calming café rThels and offers pffjctical supwrt, skilled de-escalalion alongside skilled mental health nursing inlervenlion. This Servi is working in partnetship with Avon and Willshire Mental Health Partnership NHS Trust and the Sbwndon ICA. The Servi proVe$ support trelween 4pm-11pm 7 days per week.
Swindon & Gloucestershire Mind TEE REP RT A¢$$ Service Swindon INHSE Community Mental Health ServiGes Tran$fomi&ion Framework. CMHSFI This SerVe 15 Part of the NHSE Community Mental Health ServiTrs Transformation Framework, being delivered in PartnehIP across our Inlegraled Care Board IICBI footprint of BSW- BaNES IBalh and Northeast Somersell, Swndon and Willshire. The kcess service provides a no wrong tronl dTh)r appr08ch, with fleble support and a walk alongside model. Thi8 is delivered by a r8nge of lived experience peer supwrt workers and wellèeing practits'oners offering 121 and outreach supwrt. Access Llne Service Swlndon INHSE Support Line): During 2020 and as a su ol the Covid-19 parKlemic were commissioned lo run a dedicated support line. Thrs is a confidential listening service which provides a safe place lo talk il a person, or someone they know, is in distress, call handlers are able lo de-escalate crisis silualv)ns for people needing support during the day and also evening when stalulory services are clo8ed. This Selv can also give information about rrEnlal health and local suptort servi. The listeners treat all callers, regardsS of background, in a non- judgmental way with dignity and respect. Autism Seriice, Swindon- This Servi prowdes pre diagnosis SUPFK)rt through weekly121 sessions and wsl assessrnenl support in a sensory and environmentally Autism friendly Spa. SMI (Serious Mental Illness) Annual Health Checks, Swindon, In January 2021 we were asked to supw>rt a pilot providing SMI annual health checks wrth wrap iound of wellbeing support in a non<linical setting. The aim of the pilot is lo support not just the thysical heakh chk bul offer weIlLLng support alongside this. The heatth check Se has been mobilised during the day within (yjr Junction seNce sile and will VA)rk in partnership th an NHS approved and sel&ted Nursing Agency. Volunteers & Lived Experience Experts, Swlndon & Gloucestershlre Our volunteering and Lived Experience Experts are essential lo the design, delivery and support of our SeNS, Wilhoul this support Swini*)n & GIDueeslershire MIND not provide many of the valued servi. Our committed volunteers help prowde weekly groups, fund-raising, mental health promotion, support lo our Board and recruilmenl processes and our lived experience experts help ensure our seNces slay relevant lo meeting needs of our communrties, while also guiding deasion making with system partners aTh commissioning, Wellbeing of our stsff and Volunteers Our staff wellbeing and needs are our priority. Since the pandemic the resilience and care in the team's ability lo work flexibly supporting people MainS. Our staff team has conts'nued lo grow during 2023 and our existing staff wellbeing provisil has been reviewed and extended. We have aso retsined some of the additional SUPFQrt inlrclluced for staff during the pandemic- Peer support s&sions Regular team meetings Coffee catch ups Exlemal supeNision groups all staff Catch up calls. Flexib working arrangements, Iuding supporling famity and childcare needs. We offer a range of hybrid 8eNce8, ensuring we are supporting the needs of our communities and workforce with a flexib arpr08ch. We continue lo rnanage and revEw infection prolects.on control measures in conjunction wrth supporting people accessing our serviTrs and our workfor.
Swindon & Gloucestershire Mind TRUSTEES REPORT Future Plans We have develop& our new three-yearslrategK plan for 2023-2026 Collatra'vY with people connected lo S&G mi, our Board and our staff. AddilioNally, we are continuing lo devdop priority areas of the organisalion as key objectives to ourgrowth, Govemance slruclure and service delivery in the newfinalal year. Continue and slmgthen, working with and championing the Vol of with liv1 experien, in the design, development 8nd delivery of ourwork and the workslreams with cur k)cality and systetn partners. Strengthen ourfronl doorlhrough our AsS line, linking our vllder and Partners to provide a no wrong front door and walk alongside model. Continue lo eMbd the Access service in partnership with our VCSE and 3 Sector partners, the ICB, ICA. our Stalulory partners and our IoLxlity and system partners. Develop and strengthen our Gloucestershire serVIS and partnerships, including tsking and sharing learning from Dur Swindon models lo work in partnership with the Gloucestershire VCSE & Sector, the Gloucestershire Heahh Care Trust and the ICB. Review and revise our recrurtmenl process for Volunteers, Staff and TNslees, alongside rewewng staff personal development Continue lo develop ourTraining delivery. Recruit additional personnd and expa business sector & CYP Educational programmes I rkShOpS. Launch our neW£b$ite and expand our Marketir and media- Implement and grow marketing, medH and lundraising Strateg8. Review and slrerKJthen staff support, including expandirrfJ on fluid organisational interact. Our pnority forthe year ahel MaInS lo ensure the voice cl ople is front and ntre of our provision. We continue to work on developing models ol care that focus on eady intervention and prevention, with a focus on expanding the non-clinical workforce across the SwirKy VCSE and third StOrIa make better use ofour cdkntive resources.
Swindon & Gloucestershire Mind TRUSTEES REPORT 2. Structure. Governance and Management The Company.. Swndon & Gloucestershi MINI, the company was incorw)raled on the 5 September 2017 as a private limited company by guarantee with no share capital in England and Wales (Company Number 105732311. The company was registered wlh the Charity Commission on the 21 September 2017 (Charity Number11747861. The goveming documents are the Memorandum and ArtiCS of Asswiation. The Charity continues lo review its governing dUment regularly in line th best practice, aligning lo National Minds Quality Marf(. Public Benefit.. The Trustees port the Charitable &livities have due rard to public benefit guidance published by the Charities Commission. Risk Management. The Tiuslees have assessed the risks lo hvhich the charity L8 exSed and 8re satisfied that the systems are in pLqce lo miligale those risks. Key management personnel remuneratlon eontrol$. The Board of Trustees IDireclors for the purposes of CA)mpany Lawl, CEO and Directors comprise the key Management personnel of the charity in charge of the directing and controlling of the charity, delegating wnning and operating the charity on a day-lTrday basis lo the CEO. The Board of Trustees give Iheirliffle freely and no Iruslee renUMeraln was paid in the year. Tnjstees are required to discknse all rdevanl interests and register them and in accordan th the chariltes poIY and withdraw fr(Kn dSlon$ where a conflict ol interest arises. Prospective Trustees are invited lo attend an interview and al l&asl two Trustee Board MeelirvJs before apFK)inlmenl 01 eGt)n. Folk)wI apw)intrnenl, Tiuslees ate required lo complete an induction prwess. The Trustee Board will have no less than three arKI no than 10 The Trustee Board are appDinled for a term Df no more than t¥ lenns ol three years. The Trustee Board agree lo act in accordan wlh the Memorandum and Articles Management of the day-lo-day business is delegat lo the Chief Executive Officer. All members ol the 8oard of Trustees give thr lime voluntarily and received no benefits from the chanty. Quality Managem¢nt. The National Mind Federations 'Mind Quality Mark'_MQM scherne enables, supports and guides organisalional improvement Ihmugh exlemal assessment, reviewed throughout the year and lully every the years. C4)ntinuing lo meet the National Mind Qualty Mark standards ensures our fTEffll[shlp lo the Mind Federation and ensure meet regulated charity standards. Managing Organisational Ri$ The m8nagemenl ol possible to risk lo incJ)rrE is reduc£d by having multiple income streams with varying commitment of timelines. Contract1 income such al local authority and NHS conlrads have ovedap in their length of commiimwl. In addition lo our conlraded income, we have fluid and unieslricted incoffE from grants, training income, donations and fundraising
Swindon & Gloucestershire Mind TRUSTEES REPORT Our thanks to fundrasern, businosses. and supporte, Every year, we would not able lo cary out the work and support we prowde lo people in our community wlhoul the generosity from our doners, business and fundraisers. A huge thank you lo everyone who supwrts us. During the year February 202310 January 2024, some of Ihege were- Emesl Heal & Sons New Look Bristol INST CEM CRCM MGNT AFL Regul810ry Law LIM Gloucestershire Pol Monahans Timmy s Bar LTD Just Giving Much Loved Gloucestershire County Cricket Club Charities Trust We also r1ve sigrmficanl gjpport from a large number ol people rasing money and awareness of Mentsl Health in numerous ways and donating this through varuS platforms, one of which is the Just Giving platform, this year we received £14,054. in funding wa Just Giving. Huge thanks lo all who have sel up events and challenged themselves lo make this happen.
Swindon & Gloucestershire Mind TRUSTEES REPORT 3. Financial RleW The total inrne loi IIE year is £1,553,490 of which £1,421,394 is frorn CDnlracted income f0rcontrIed servi$ as per note 4. The charity has four contracts funded by Swndon Borough Council, BSW (Banes, Shmndon & Willshirel ICB and GIOUterShire Health & Care NHS Found81ion Ttust. Expenditure lolalled £1,975,693 the larger proKK)rtion of this consisting of salary costs and service delivery due lo the nature ol ourconlracled funding. Nel income br the year is 1£422,2031 of which £126,997 is unreslricled mainly due lo training income and donations. Total Nel assets al the end of the year are £1,46,994 of whh restricted funds are £676.046 and unrestricted funds are £470,947. 4. ReseNes Poll¢y The charity sets and reviews budgets ahe8d of the ffinancial year and continues lo remew ir0* and expenditure against budgets regulady Ihr(xJgh the year. The charity aims lo hold reserves of 3 mnlhs mnning costs and looks lo sel this in its policy. At 31 January 2024, we held £470,94712023. £343,950) of unrestricted reseNes. Currently the reserves fall below the organisalional requirements and agreed plans have been pul in pl lo bu1 this with a target of this being mel in the new financial year. Di$clo$ure of information to auditor Trustees have taken steps that they ought b have taken as a rnefflLEr in order lo make themselves awa of any levant audit information arld to establish that the charities auditor is aware of that information. The INslees (x)nfirm that that the is no relevant infomalion that they know of and of ¥vhich they kmw the auditor is unaware. Small Company's provlslon statement This rewrt has been prepared in a(lOrdan vilh the small company's reglme under the Compani&s Act 2(Kl6. This annual report was approved by the Iruslees on the ,AcI.iollitr.,. and Sign on its behaK by.. .Chair of Trustees
Swindon & Gloucestershire Mind STATEMENT OF TRUSTEES RESPONSIBIUTES ststement of thg Board of Trust09s Responslblllties The trustees Iwho are also the directors of Swindon & Gloucestershire Mind for the purposes of company lawl are responsible for preparing the trLJslees' report and the financial slalements in accordance Mrith the United Kingdom Accounting Standard8 (United Kingdom Generally Accepted Accounting Practi) and appIable law 3nd regulation8. Company law requires the Irw4lees lo prepare financial statemlS for each financial year. Under company law IIE Iruslees musl not approve the financial stslemenls unless they are satisfied that they give a true and laii view ol the stale of affairs of the charrtable company and ol its incoming resources and application ol resources, including its income and expenditure, for that period. In preparing these financral statements, the trustees are rquired lo.. Select suitabb accounting poIleS and apply Iheffl consislenlly. Observe the methods and prIlpleS in the Charities SORP IFRS1021. Make judgernenls and estimates that are reasonable 8nd prudent. Slate whether applicable UK Accounting Standards have been followed, subject lo any rnalenal departures discI(ed and explained in the financial slalemenls. Prepare the financial slalements on the going concem basis unless it is inappropriate to presutn8 Ihgt the charitable Lyjllpany wll continue in bjsiness. The Iruslees are responsible for keeping adequate accounting reci)rds that are Sufflent to show and explain the charitable wmpany's transactions and disdose th reasonable accuracy at any lime the financial position of the chaiilable company and enable them to ensure that the financid statnentS comply with the Companies Act 2CO6. They are also responsible for safeguarding the assets of the charitable company and hen forlaking sonable steps loi the prevention and detection of fraud and cilher irregulanties. The Iruslees are responsible for the rnaintenance and inrtrty of the charity and financkgl infomiation included on the charity's website in accordance wlh legislation in the United Kingdom goveming the preparation atKI dissernination of financial statements. Approved by the Trustees of the C*arf(y on .. .and signed on ils behalf by.. Chair of Tnjslees 10
Swindon & Gloucestershire Mind INDEPENDENT AUDITORS REPORT TO THE TRUSTEES OF MIND NDON & GLOUCESTERSHIRE Opinlon I have audited the financial slalemenls of Swindon & Gloucestershire Mind Ilhe'¢harity'l for the year ended 31 January 2024, which comprise the Slalemenl of Financial Activities, BalanTr Sheet, Slalemenl of Cash Flows, and Notes lo the Financial Slalemenls, including a summary of signrficant a[ln11ng policies. The financial reporting framework that has been applied in their preparation is United Kingdom knounling Standards, comprising Charities SORP- FRS 102'The Financial Repotting Standard applicable in the UK and Republic of Ireland, and applicable Law (United Kingdom Generally ACpIed Accounting practi). In our opinion the financial slalemenls.. give a true and fair wew of the state of the charities affairs as al 31 January 2024 and of its incoming resources aThJ applicalK)n of resources, Including its income and exFendilure, for the year then ended,. have been properfy prepared in a(%0rdan wlh United Kingdorn Genemlly Accept Accounting Pra¢tiTr', and have been prepared in accordan with the requirements of the Companies ALI 2006. Basis for opinion I have conducted the a11 in accordan wlh Intemalional Standards on Audrting (UK) IISAS IUKII and applicable law. My ieswnsibilities under those standards are further described in the auditor re5ponsibililies for the audit ol the financial statements section of our report, l am independent ol the chaTrty in accordan with the elhica requirements Ihal are relevant lo our audit of the financial slalemenls in the UK, including the FRC'S Ethical Standard, and the provisions avaiia)le lor small enlilie5, in the circumstances sel out in note lo the financial statements, and have fulled ourolher ethical responsibilities in a(LOrdan with these requirements. I believe that the audit evidence oblainaj is sufficient and appropriate lo prowde a basis forouropinion. Conclusions relating to going concern In auditing the financial slalerrenls, it has been concluded that the Trustees use of the going Concern basis of accounting in the preparation of the financial slalements is appropriate. Based Dn the work perform, I have not identified any material UnrtaInlieS relating lo events or conditions that, individually or collectively, may cast signffiranl doubl on the chantys ability lo continue as a going COnM for a pericxt of al least Iwelve months from when the onginal financial statements wEre auth0ri5ed lor issue. My responsibiliti& and the responsibilit5 of the Trustees with resrect lo going concem ar8 described in the revant seCtnS of th report. other information The Trustees are responsible for the other information. The other infomation comprises Ihe infomialion included in the annual report, other than the finanaal slalements and our audilols report thereon. My opinion on the financial slaternenls d5 not cover the olher information and, except lo the exlenl ()Ihemise explicitly sialed in our report, I do not express any form of assuranTr conclusion thereon. 11
Swindon & Gloucestershire Mind INDEPENDENT AUDITORS REPORT TO THE TRUSTEES OF SWINDON & GLOUCESTERSHIRE MIND In conrEction the audit of the financial statements, rny restk)nsibility is lo read the other infowfjalion a, in thing so, consKSer whether the other information is rnalerially inconsislenl with the financial statements, or rny knOedge obtained in the audit or otherwise appears lo material misstaled.11 l itntIfY such m21erial inconsiglencies or apparent mslerial miss131ements, l am required to determine whelherlhere is a malenal misslatemenl in the financial slalements or a material misslalemenl ol Ihe other infom)alion. If, based on the work I h2ve performed, I conclude that the is a material misslalernenl ol thB clher information, l am required lo report that f&1. I have nothing lo report in this regard. Opinion on other matters prescribed by the Companies Act 2006 In ouroFinion based on the KDrk undertaken in the wjrse ol the audit.. the information given in the TDJslees' Report for the financial year for which the financk81 slalemenls are prepared 15 wnsislenl with the financi81 stslernenls., and the Trustees, Report has been prepared in accordance with applicable legal requirements. Matters on which l am required to report by excèption. In the light of my knowledge and understanding of the charity and ils environment obtained in the course of the audit, we have not idenb.fied material rni8slalements in the Trustees, Report. I have nothing lo report in resped of folloIng matters where the Companies Act 2(M)6 require8 us lo reFOrt lo you rf, in our opinion.. adequate accounting records have not been kept, or relums ad4uate for our audit have not been I1ved from branches not visited by us,. or the financial slalemenls are not in agreement wlh the 8(f(MJnling re(nrds and returns,. or certain disclosures of Twslees remuneration specrfi&J by law are not made., or we have not Te1Ved all the information and explanatnS we require forour audrt. Responsibilities of Trustees As explained more lully in the Slalemenl of Trustees, Responsibilities Isel out on pa9e101, the Trusleeg a responsible for the preparation of the financial statements and for IHng 5ali4fied that they give a true and fair view, and lor such internal control as the Trustees determine is necessary lo enable the preparalK)n ol financial statements that are free from material misstalemenl, wthether due lo fraud or error, In preparing the finanual slalemen15, the Trustees are responsible for assessing the charivs ability lo continue as a going concem, disclosing, as applicable, matters related lo goiw concern and using the going Canrn basis of accounting unless the Trustee5 either intend lo liquidate the charity or lo cease operations, or have no reali51ic aeMatiVe butto do . Auditor responsibilities fortho audit of the fijancial staternts My objectives are to obtain reasonable assuran about whether the finarKial statements as a whole are free from material mtsslalemenl, whether due lo fraud or error, and lo issue an audilorfs report that includes our opinion. Reasonable assurance is a high level ol assuran, bul is not a guarantee that an audit conducted in accordance wrth ISAS IUKI will always delect a material misslatemenl when il exists. Misslalernen15 can arise from fraud orerror and are consKlered material il, individually or in the aggregate, they Uld reason*)ly be exp&ted lo infiuenTr the eCOrniC deci%ions of users taken cfi the basis of these financial StatnentS. The extent lo whith our [K0ureS are capable of detling irregularities, including fraud is detailed bekjw.. An understanding was obtained ol the legal and r4ulatory frarneworks that are applicable b the entity by discussion wth FEfsonnel and consideration of extErienTr with clients in similar sedors. 12
Swindon & Gloucestershire Mind INDEPENDENT AUDITORS REPORT TO THE TRUSTEES OF SWINDON & GLOUCESTERSHIRE MIND It wa$ detemined that the IT$t svJnTrlcanl laws and regulations which have a direct Irnpt on the form and Conlenl of the financKal statements of the enl'ty arethe Companies Act and UK GAAP, specrfically the Chatities SORP. 11 was delemined that the most significant lews and regulations for the entity are those goveming the charitable sector, Safuard1Trg regulations and GDPR. Based on the rUlts of the risk assessment the audit predureS are designed to Identify non- compliance such laws and regul8lK)n8 identifEd above, with no issues arisiw. Underslandlng of the enlivs p)licy and prdureS was gain by d'scLL%sion with key pErsonnel and audit wotk. Material risk of misslatementwas assessed in respect of fraud through our planning preSseS, and no significant risks were idenltfied. The risk of fraud was considered through man4emenl override and, in restxjnse manual joumal enty testing was incorporated lo the audit. Because of the inherent limitations of an audit, there is risk that not 811 irregularities will deled, including those leading lo malerial misslalemenl in the financial statements or non<oTllpllan with regulation. This risk increases the more that compliance with a law or regulalK)n is remOVt from the events and transactions reflected in the financial statemlS, as il 11 be les5 likely lo LEcorne aware of instances ol non-complianTr. The risk is also greater regarding irregularities ocrurring due lo fraud ralherlhan error, as fraud involves intentional concealrnenl, forgery, collusion, omission or misrepresenlalion. A further description ol our resplsIbilitIeS the audit of Ihefinancial statements is Iated on the Finanoal ReFOrting Council's Kb8ile al.. http.. Ilwww. frc.org. uklaLKJilorsrespOnsi.1lties. This description forrns part of our audilorfs report, Use of this report This report is made soletylts the charitable company's Trustees, as a y, in aC(x)rrtan with Chapter 3 01 Part16 01 the Companies Act 2006. The audit work has be undertaken so that I might slate lo the charivs Trustees thosè matters l am rUired lo slate lo them in an audilorfs report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume reswnsits'lty to anyone other than the charitable company T Bollen Auditor 89 Groundwell Rd Swindon SN12NA Date...............17thSe tember2024......,........... 13
Swindon & Gloucestershire Mind STATEMENT OF FINANCIAL ACTMTIES Includin Income and Ex enditure Account THE YEAR ENDED 31 JANUARY 2024 FOR Note unreStrted Restricièd Funds Funds 2024 2024 Totsl Funds 2024 Combined Funds 2023 In¢ome and Endowments from.. Donations and legacles 60,380 80.380 111,037 Charitablè aclivf(ies 1,421,394 1,421,394 2,153,915 Other income 17,165 17,165 57,244 Investment income 54,551 54,551 1,077 Total income 132,096 1,421,394 1,553,490 2,323,273 ExndItUre on.. Charitable activf(Es s,9 1,970,594 1,975,693 1,285,981 Total Exppndilure 5,099 1.970.594 1,975,693 1,285,981 Net income 126,997 1549,2001 1422,2031 1,037,292 Transfer between funds Transfer beeen funds Nel movement in funds 126,997 1549,2001 (422,2031 1,037,292 ReconciliatK>n of lunds Total funds broht forward 343,950 1,225,246 1,569.197 531.904 Totsl funds carried forward 470,947 876,046 1,146,994 1,569,197 All income and expenditure derive from c£)ntinuing activeS. The stslement of financial activities includes all gains and kisses recognised in the year. 14
Swindon & Gloucestershire Mind BALANCE SHEET AS AT 31 JANUARY 2024 Combined 2023 Note 2024 Flxed a$$ets Tangible assets 12 9,950 10,302 Current assets Debtors Cash al back and in hand 13 3,421 2,873 Creditors.. Amounts falling due within one year 1,160,365 1,582,372 14 (13,3711 113,175) Nel current assèts Nel assets Funds of the chanty.. Reslricled funds Unreslricled income funds UnrestriGled funds 1,137,044 1,566,719 1,146,994 1,569,197 676,046 1,225,246 470,947 343,950 Totsl funds 17 1,146,994 1,569,197 The Fina al Statements were approved and authorised for issue by the Trustees on Ihe................... 2024andsigned on IheirbehaNby Chair, Trustee 15
Swindon & Gloucestershire Mind STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 JANUARY 2024 Combined 2023 2024 Cash flow from operating activities 20 Nel cash inconE Adjustments to cash flows from non. cash items Depreciation Investment income 1,037,293 407,685 2,379 3,006 348 595 410 343 Working capital adjustments {Increaselldecrease in debtors Increaselld8crèasel in creditors 2,873 113,1751 4,112 Net cash flows from operating aclwilies 048 897 41 Cash flows from investlng activities Interest re1vable and similar income Purchase of tangible fixed assets Net cash flows frcsm investing activities Net increase in cash and cash equivalents Cash and cash equivalents al 1 February Cash and cash equivalents 8131 January 1,077 1470 023 348 {422,2031 347,376 1,569.197 184,528 1,146,994 531,904 16
Swindon & Gloucestershire Mind NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024 l. Charity status The charity is a privats limited company by guarantee registered in England and consequently does not have share capital. Each of the Iruslees is liable lo contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation. At the 31st January 2024 the company had three members and the total amount guaranteed was therefore £3. The charity registered office is.. Sanlord House Sanford Street Swindon Willshire SN11PN 2. Accounting policies Summary of significant accounting poliGies and key accounting estimates The principal accounting poIleS applied in the preparation of these financial stslements are sel out below. The liCieS have been consislenrfy applied lo all the years presented, unless otherwise stsled. Ststement of compliance The financial statements have been prepared in accordance wlh Accounting and Reporting by Charities,. Statement of Recommended Practice applicable lo charities preparing their CoUnt in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 Isecond edition- Qctober 2019}, the Financial Rewrting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021, the Companies Act 2006 and UK Generally Accepted Accounting Pra¢ti(*. Basis of preparation Swindon & Gbuceslershire Mind meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical o)sl or transaction value unless otherwise slated in the relevant accounting policy noles. Going concern The trustees consider that there are no material uncertainties about the charity's ability lo colllinue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. For this reason, they continue to adopt the ping concern basis in preparing these financial slatemenls. Trustees are aware of the possibility of the future impact Situatn$ such as Covid 19 and cost of living could have and have reviewed budgets and forecasts for the next twelve months. From this, the Trustees consider it unlikely the charity would be significantly affected. Income and endowments All income is recognised once the charity has entitment Its Ihe income, it is probable that the income will be received, and the amount of the income receivable can be measured reliably. 17
Swindon & Gloucestershire Mind NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024 Donations are recognised when the charity has been nottfied in wnting of both the amount and settlement dale. In the event that a donation is subject to condftions that require a level of perfornance by the charity before the charity is enlltled lo the funds, the Incon is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions i8 wholly within the control of the charity, and it is probable that thèse conditions will be fulfilled in the reporting peiiod. Income from govemment and other grants, whelher'capital, grants or'revenue, grants, is recognised when the charity has enternenl to the funds, any performance conditions attachèd lo the grants have been mel, f( is probable that the income will be recelved, and the amciunl can be measured reliably and is not deferred. If entitlemènt is not mpt, then these amounts are deferred. Legacy gifts are recognised on a case-by-¢ase basis following the grant of probate when the adminislralorlexeculor for the estsle has communicated in wiling bolh the amount and settlement date. In the event that the gift is in the fomi of an asset other than CAsh of a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonab accuracy and the lille to asset having en transferred lo the charity. Income tax recoverable in relalion lo donations received Ltnder Glft Aid or deeds of covenant is reu)gniged at the tinE of the donation. Expenditur¢ All expEnd¢(ure is recognised On there is a legal or constructNe obligation lo that expenditure, it is probable setuement is required and the amount can be meaSUd reliably. All costs are allocated lo the applicable expenditurè heading those aggregate similar costs to that category. Where costs cannot bè directly attributed lo particular headings, they have been allocated on a basis conslstenl with the use of resources, with central stsff costs allocated on the basis of lime spent, and depreciation charges allctaled on the porbon of the asset's use. Other support costs are allocated based on the spread of stsff costs. Charitable activities Charitable expenditure comprises those costs incurred by the charfy in the delivery of ts activities and services lor its beneficiaries. It includes both costs that can be allocal8d directly lo such activities and those costs of an indirect nature necessary to support them. Support Costs Support costs include central functr)ns and have been allocated to activity cost categories on a basis consistent with the use of resources, for example staff costs by time spent and other costs by their usage. Pen$ion Contributions The Association operates a defined contribution pensioft plan under Auto enrolment. The costs of these contribultons will be written off in the year they become payable. 18
Swindon & Gloucestsrshire Mind NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024 Taxation The charity is an exempt Gharity within the meaning of Schedule 3 of the Charities Act 2011 and passes the lest of Paragraph1 of Schedule 6 of the Finance Act 2010. Tangible fixed assets Indivjdual fixed assets are initially recorded al cost. less any subsequent accumulated depreciation and subsequont accumulated impairnEnl losses. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows.. Asset class Computer equipment Depreciation method and rate 330h straight line Trade debtors Trade debtors are amounts due from customers for merchandise sold or seNices rformed in the ordinary ¢ourse of business. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-lerm highly liquid investments that are readily c0nvetl1b lo a known amount of cash and are subject to an insKJnificanl risk of change in value. Trade croditors Trade creditors are obligations lo pay for goods or services that have been aquired in the Ordinary course of business from suppliers. Accounts payablè are classified as current liabilities rf the charity does not have an uncondttional right, al the end of the reporting period, to defer settlement of the Creditor for at least e1ve months after the reporting dale. If there is an unconditional right lo defer settlement for at least twelve months after the reporting dale, they are presented as non<urrent Trade creditors are recognised initially al the transaction prico and subsequent easure al amortlsed cost using effective interesl method. Fund structure Unreslricled income funds are general funds that are available for use at Ihg trustee's discretion in futherance of the objectives of the charty. Degignated hnds are unreslri¢led funds sel aside for the specific purposes al the discretion of the Trustees. Restricted income funds are those donated for usè in a particular area of speaf purposes, the use of which is Teslricted to Ihal area of purpose. 19
Swindon & Gloucestershire Mind NOTES T THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024 Financial Instruments The Association only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured al ttieir settlement value with the exception of bank loans which are subsequently measured and amortised cost using the effective intsresl method. 20
Swindon & Glouceslershire Mind NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024 3. Income frorn donation$, Including Grants and legacies Unrestricted funds Rèstricted funds 2024 2024 Total funds 2024 T¢)tal Funds 2023 GCC Just Giwng INST CEM CRCM MGNT 10.000 14,054 12,000 10,000 14,054 12.(0 Gifts less than £5,000 24,326 24,326 111.037 38 Income from charitable activities Unrestrictgd funds Restricted funds 2024 2024 Totsl funds 2024 Total Funds 2023 Contractual income Sale of goods and services Training Courses 1,421,394 1,421,394 17,165 2,153,915 57,244 17.165 Contractual paymonts Community Mental Health & Wellbeing, SBC. GHC NHS Foundation Trust. Junction SeNice Revenue. BSW ICB-SMI. BSW ICB, AL¢lism Olagnoslic SupporL BSW CCG, MH Support Linès. BSW ICB-SPL. BSW ICB CSF Mobilisation lead, SBC ICA Fundi. BSW ICB CSF Core. PSW Core Funding. Blue Light. BSW ICB Zurich Community Trust 296,617 296,617 292,940 114,999 128,999 28,750 114,999 128,999 28,750 598,000 157,667 69,125 119,(0 168,707 168,707 70,282 54,000 54,000 1,000 533,875 590,822 590,822 277,026 35,000 38,500 38.500 21
Swindon & Gloucestershire Mind TES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1 JANAURY 2024 5 .Investment income Unre5trithd funds Restricted funds Totsl funds 2024 Total Funds 2023 Interest CeIVable on bank deposits 6 Expenditure on charitable activities Unrestricted Funds Restricted Totsl Fund$ 2024 Total 2023 Direct costs Human Resources Direct project costs Travel, subsistence & accommodation Office Support 1,219,380 1,219,380 944,199 297,841 297,841 119,002 12,362 12.362 8,912 241,375 241,375 129,744 59,760 59,760 30,883 Non Direct costs Governance Office Costs Support Costs 13,985 84,169 13,985 84,169 8,704 9.142 34,006 10,093 8,704 Totsl Expenditure on charitable activities 285 7 Governance costs 2024 2023 Independent Examination Accountancy Legal Other governance $1S 8,102 3,197 2,686 4,856 2,007 2,279 8 Net in¢omingloutgoing resources Nel incoming resources for the year include.. 2024 2023 DeprecHtion offixed assets Independent Examination 3,357 8.102 2,379 4,856 22
Swindon & Gloucestershire Mind NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2024 9 Trustèes remuneratlon and expenses No trustees, nor any persons ctsnnecled with them, have received any Temuneration from the charity durir the year. No Iruslees have receNed any reimbursed extenses from the charity during the year. 10 Staff Costs The payroll costs were as follows.. 2024 2023 Wages and salaries Social security costs Pension contributions 959,889 793,686 187,695 103,862 71796 46 651 The nnthlY average number of persons lincluding senior management leaml employed by the charity during the year was as follows.. 2024 2023 Community Mentsl Health & Wellbelng 12 12 GHC NHS FT 16 Junction Evening Service BSW ICB MHSupport Lines Rough Sleeper SMI Autism Diagnostic support 21 CSF BSW ICB Zurich- CO No employee received emoluments of more that £60,otXl during the year. None of the Directors recEived any emolunpnts. The Chief Executive Officer and Senior Leadership Team were considered the key management personnel. The lolal employee LnefitS ofthe key management personnel of the charity were £167,000 12023 - £154,000) 23
Swindon & Gloucestershire Mind NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 NUARY 2024 11 Taxation The chanty is a registered charity and is therefore exempt from taxation. 12 Tangible fixed assets Fixtures & Equipment Cost As at1 February 2023 Additions Totsl 21,688 21.688 At 31 January 2024 24 693 Deprèciation As al 1 February 2023 Charge for the year 11,386 11,386 Al 31 January 2024 Net book value At 31 January 2024 At 31 January 2023 13 Debtors 2Q24 2023 Trade debtors 14 Creditors: amounts falling due within one year 2024 2023 Trade creditors Other tsxalion and social security Accruals Deferred incomè Other Creditors 8,872 2,063 1,827 609 7,818 1,772 2,938 175 24
Swindon & Gloucestershire Mind NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1 JANUARY 2024 15 Deferred Income 2024 2023 As at1 February 2023 Additions during the year Amounts released to income 2,938 3,005 2,938 As at 31 January 2024 16 Provlslon for Liabilities As al 1 February 2022 As al 31 January 2023 25
Swindon & Gloucestsrshire Mind NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR NDED 31 JANUARY 2024 17 Funds Balance at31 January 2024 Balance at 1 February 2023 Incoming resources Resources expended Transfèrs Unrestricted fund$ General Unreslricled furKI 343,950 132,096 {5,0991 470,947 Totsl Unrestrictod fund5 47 Restricted funds Community Mental Heth & Wellbeing SBC GHC NHS Foundation Trust 296,617 1356,547} 131,6871 191,6171 515,628 114,999 1406,474} 224,153 Junction servi Revenue 128,999 1190,331} 161,3321 BSW Autism Supwrt 20,573 1125,6501 {105,0771 BSW Mobilisalion Lead 12,000 112,80n 807 BSW MH Support Lines 67,683 168,707 {171,1861 65,204 SBG Rough SleeFer 128,3371 137,7521 31,687 134,4021 SBS ICA Funding BSW CSF Core 285,209 590,822 1536,382} 18071 338,842 BSW ICB SPL 54,(XlO (54,OWI BSW ICB SMI 40,464 28,750 (59,2641 9,950 Blue LJh1, BSW ICB 277,026 277,026 Zurich Community Trust 35,000 38,500 120,2CXJ} 53,300 Total restricted funds 1225 246 1970 594 676 047 Totsl funds 26
Swindon & Gloucestershire Mind NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR END D 31 JANUARY 2024 Balance at31 January 2023 Balance at 1 FebNary 2022 Incoming resources Resources expended Transfers Unrestrlcted funds General Unreslricled fund 183,685 170,358 110,093) 343,950 Total Unrestricted funds 343 Restricted funds Community Mental Health & Wellbeing SBC GHC NHS Foundation Trust 109,541 292,939 1402,480) 22.526 598,000 {104,898} 515,628 Junction selv1 Revenue 11,935 157,667 1169,6021 BSW Autism Support 119,000 198,4271 20,573 BSW Mobilisalion Lead 12.iX)O 12,000 BSW CCG MHSupport Lines 29,558 70.282 132,1571 67,683 SBC Rough Sleeper 128,3371 128,3371 SBS ICA Funding 8,200 18,2001 BSW CSF Core 154,459 533,875 1403,125) 285.209 PSW Core BSW ICB SMI 69.125 128,6611 40,464 Blue Light, BSW ICB 277,026 277,026 Zurich Community Trust 35,000 35,000 Total restri¢ted funds 1275 887 Totsl funds The purposes for which the funds are to be applied are as follows. For a description of each restricted fund, please see pages >9 of the trustees report The transfers between funds are ID cover resources expended in excess of incoming resources vithin the reslricled funds and have been made from the General funds. 27
Swindon & Gloucestershire Mind NOTES TO THE FINANCIAL STATEMENTS FOR THE Y&4R ENDED 31 JANUARY 2024 18 Analysis of net assets between funds Unrestricted funds General Designated Restrictèd funds Total Funds 2024 Tangible fixed assets Current assets 9,950 460,997 9,950 1,137,044 676,047 Total 46 2023 Tangible fixed assets Current assets 10,302 333,648 10,302 1,558,894 1,225,246 Total 19 Related Party Transactions There were no related party transactions during the period {2023-nill 20 Analysis of net funds At1 February 2023 Financing cash flows At 31 January 2024 Cash at bank and In hand Net debt 1,569,197 422 203 1146 994 1,569,197 146 At 1 February 2022 Financing rash flows At 31 January 2023 Cash at bank and in hand Net debt 531,904 1037 293 1569 197 28