2023-03-31-accounts - Devon Mind

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Trustees' Annual Report	Trustees' Annual Report	1 —14
Independent Auditor's	Report	15 —18
Statement ofFinancial	Activities	19
Balance Sheet		20
Statement ofCash Flows		21
Notes to the Accounts		22-43

					2023		2022
				Restricted	Unrestricted
				Funds	Funds	Total	Total
			Note
Income and endowments	from:
Donations and legacies					226,853	226,853	124,530
Charitable activities				769,945	36,744	806,689	526,285
Other trading activities							1,255
Investments					3,844	3,844
Other income: Gain on the	disposal ofatangible
fixed asset held for Charity's		own use			321,853	321,853
Total income and endowments				769945	589294	1 359239	652,070
Expenditure on:
Raising funds			8	17,589	14,326	31,915	584,438
Charitable activities			6,7	780,049	109,521	889,570	4,592
Total expenditure				797,638	123 847	921485	589,030
Net (loss) on investments			13		(2,250)	(2,250)
Net income/(expenditure)	before transfers			(27,693)	463,197	435,504	63,040
Transfer between funds			17	(4,742)	4,742
Net movement in funds				(32,435)	467,939	435,504	63,040
Reconciliation offunds:
Total funds brought forward			17	32,435	578,409	610,844	547,804
Total funds carried forward			17		1,046,348	1,046,348	610844

		2023		2022
	Note
Fixed Assets
Intangible Fixed Assets	ll		3,631		7,381
Tangible Fixed Assets	12		4,395		169,020
Investments	13		482 381
			490,407		176,401
Current Assets
Debtors	14	166,566		227,794
Cash at Bank and in Hand		424,101		262 620
		590,667		480,314
Creditors:
Amounts falling due within one year	15	34,726		45,871
Net Current Assets			555,941		434,443
Total Net Assets			1 046 348		610,844
The Funds ofthe Charity:
Restricted Funds	17				32,435
Unrestricted Funds	17		1,046,348		578,409
			1 046 348		610 844

		2023	2022
	Note
Cash flow from operating activities	20	169,390	(46,813)
Cash flowPom investing activities
Payments to acquire intangible assets		(2,506)
Payments to acquire investments		(484,631)	(3,990)
Receipts &om sale ofassets		485,484
Dividends and interest receivable		3,844
		2 191	~3,990
Net increase/(decrease) in cash equivalents		171,581	(50,803)
Cash and cash equivalents at 1 April 2022		252,520	303,323
Cash and cash equivalents at 31March 2023		424 101	252 520
Cash and cash equivalent consists of:
Cash at bank and in hand		424,101	292 120

useful li	ves on the following basis:
Computer	Equipment	33%	straight line
Equipment	and Furniture	20%	straight line
Buildings		2%	straight line

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		2023	2022
Accountancy	and payroll		8,463
Independent	Examination		2,200
Auditor remuneration		4,720
Legal		4,351	1,754
Trustee travel	expenses	266	139
Human resource advice		5,142
General		13	1,200
		14,492	13,756

			2023	2022
Advertising			2,782	1,339
Glvlllg costs			965	295
Events and	awareness		17,676	2,311
Sundry			1,313	647
Professional	fundraiser		6,048
Investment	management	costs	3,131
			31,915	4,592

			2023	2022
Net income for the year is	stated after charging	or crediting:
Depreciation on tangible fixed assets Amortisation ofintangible fixed assets Loss on disposal ofassets			2,139 3,750 1,292	8,093 3,750
Auditor remuneration			4,720
Independent Examination				2,200
Operating lease rentals				1,704

			2023	2022
				Revised
Devon Mental Health Alliance
Alcohol and Mental	Health Project
Next Steps
Recovery College
European Projects
Training/Other
General
			23	14
The costofthe employees		was:
			2023	2022
			f.
Wages and salaries			613,905	383,763
Social security costs			48,562	27,645
Pension contributions			12,588	7,391
Non payroll human	resource costs			8,185
Redundancy			3,750
			678,805	426,984

	Website	Total
Cost
As at 1 April 2022	15,000	15,000
Additions
Disposals
As at 31March 2023	15000	15000
Amortisation
As at 1 April 2022	(7,619)	(7,619)
Charge for the year	(3,750)	(3,750)
Eliminated on disposals As at 31March 2023	~II 369	~11,369
Net BookValue
As at 31March 2023	3631	3631
As at 31March 2022	7,381	7,381

12.	Tangible Fixed Assets
			Freehold	Other	Total
			Land and	Equipment
			Buildings
	Cost
	As at 1 April 2022		213,301	71,824	285,125
	Additions Dispo sais		~213301	2,506 ~58,562	2,506 ~271,863
	As at 31March 2023			15,768	15,768
	Depreciation
	As at 1 April 2022		(58,601)	(57,504)	(116,105)
	Charge for the year			(2,139)	(2,139)
	Eliminated on disposals		58,601	48,270	106,871
	As at 31March 2023
	Net BookValue
	As at 31March 2023			4 395	4,395
	As at 31March 2022		154,700	14,320	169020
13.	Fixed Asset Investments
					Listed
					Investments
	As at 1 April 2022
	Additions Change in market value				484,631 ~2250
	As at 31March 2023				482,381
	Equities				388,733
	Securities				73,879
	Cash within investment	portfolio			19,769
					482 381
14.	Debtors
				2023	2022
	Accrued income			143,205	223,423
	P repayments			5,393	3,202
	Other debtors			17,968	1,169
				166,566	227,794

Creditors: Amounts falling due within one year
	2023	2022
Trade creditors	7,180	29,316
Other taxes and social security	13,549	10,504
Accruals	9,767	2,343
Deferred income	1,525
Other creditors	2,705	3,708
	34,726	45,871

		2023
As at 1 April 2022
Additions	during the year	1,525
Amounts	released to income
As at 31	March 2023	1,525

								Loss
			Balance at					on	Balance at
			1April			Transfer	Transfer	Invest	31March
			2022	Income	Expenditure	In	Out	-ments	2023
Restricted funds
EUProjects
PATH (lnterreg 2	Seas)		1,241	34,395	22,557	-	13,079
SPEED-You-UP (Interreg 2 Seas)				23,490	50,541	27,051
HAIRE (lnterreg 2 Seas)				8,228	11,842	3,614
Non EUProjects
Recovery College	(Plymouth
City Council)				116,669	100,791	13,759	29,637
Growth Project (National Mind)			3,213		3,213
Alliance (Alliance	Community-
Contract)				332,178	332,178
Alcohol &Mental	Health Project
(Plymouth City	Council)			132,871	132,871
Wellbeing (Plymouth		City Council)	3,807		3,807
WfER (Plymouth	City	Council)	2,819		2,819
WPDF (Plymouth	City Council)			37,224	29,509		7,715
Feel Good Grant (Devon
(Community Foundation)			2,969	7,500	10,316		153
David Gibbons			3,000		2,998		2
Living Options Contract (COMF)			15,386	16,050	31,436
Colab Exeter				61,340	62,760	1,420
			32 435	769945	797 638	45 844	50,586
Unrestricted Funds
General fund			270,429	589,294	123,847	209,696	671,506	2,250	271,816
Designated Funds
Salary costs			20,000				20,000
Digital costs			5,000						5,000
Relocation expenses			16,579				16,579
EU projects			30,000						30,000
Development fund						50,000			50,000
Cessation fund			60,000			25,000			85,000
Capital fund			176,401				168,375		8,026
Lease commitments						111,506			111,506
Investments						485,000			485,000
			578,409	589294	123,847	881 202	876460	2250	1 046,348
Total			610,844	1 359,239	921485	927 406	927406	~2250	1 046,348
Free			270,429	589,294	123,847	209,696	671,506	2,250	271,816
Designated			307,980			671,506	204,954	-	638,026
			578 409	589294	123 847	881,202	876,460	2250	1,046348

			Balance					Balance
			At 1April			Transfer	Transfer	At 31March
			2021	Income	Expenditure	In	Out	2022
Restricted funds
EUProjects
PONToon (lnterreg	Channel)		3,664		6,630	2,966
PATH (Interreg 2 Seas)				43,475	64,662	21,187
TRAFFIR (Erasmus+)			14,214		12,973			1,241
PAFYP (Erasmus+)			6,648	1,795	8,443
SPEED-You-UP (Interreg 2 Seas) ~(Interreg 2 Seas)				47,876 17,212	58,629 26,332	10,753 9,120
Non EUProjects
Recovery College (Plymouth
City Council)				116,669	126,011	9,342
Next Steps (National	Lottery)		22,759	47,252	70,011
Growth Project (National Mind)				22,000	18,787			3,213
Devon Mental Health		Alliance
(NHSE)				11,685	11,685
Alcohol k Mental Health Project
(Plymouth City Council)				53,129	53,129
Wellbeing (Plymouth		City Council)	4,167		360			3,807
WfER				9,923	7,104			2,819
Feel Good Grant
(Devon Community		Foundation)		6,390	3,421			2,969
Living Options Contract (COMF)				44,033	28,647			15,386
Other			3,000	15,445	15,445			3,000
			54,452	436,884	512269	53,368		32 435
Unrestricted Funds
General fund			229,098	215,186	76,761		97,094	270,429
Designated Funds
Salary costs			20,000					20,000
Digital costs			5,000					5,000
Relocation expenses			25,000				8,421	16,579
EUprojects						30,000		30,000
Redundancy costs			30,000			30,000		60,000
Capital fund			184,254			3,990	11,843	176,401
			493,352	215,186	76761	63,990	117358	578,409
Total			547,804	652,070	589,030	117,358	117,358	610,844

				2023	2022
	Net income	for the year		435,504	63,040
	Depreciation	oftangible fixed assets		2,139	8,093
	Amortisation	ofintangible fixed assets		3,750	3,750
	Gain on disposal ofatangible fixed asset held for charity's		own use	(321,853)
	Loss on disposal ofassets			1,292
	(Increase)/decrease in debtors			61,228	(89,329)
	Increase/(decrease) in creditors			(12,670)	(32,367)
				169,390	~46,813
21.	Operating	Lease Commitments
				2023	2022
	Rent and licence to occupy costs
	Due inside	1 year		43,222	33,902
	Due outside	1 year and less than 5 years		68,284	105,529
				111 306	139,431