THE CLEAR MINDS CHARITABLE TRUST TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 Charity No: 1183667 THE CLEAR MINDS CHARITABLE TRUST CONTENTS Page Legal and Administrative infom)ation Trustees Report Independent ExamirTrers Report Slalement of Financial Activities (including Income and Expenditure AccoLtntl Balance Sheet Notes to the Financial Statements 9-11 THE CLEAR MINDS CHARITABLE TRUST LEGALAND ADMINISTRATIVE INFORMATION Constitution The Clear Mind5 Charitable Trust is a registered chgrily. The charily number is 1183667. Trustees The board of the charity i% ils Trustees for the purposes of charity law and throughout this report are collectively refetred to as (he Trustees. The Trustees are elected at the Annual General meeling and they all serwe Ihrea-year terms that can be ronewed. The trustees setving during thè year and since the year end are as follows.. B J Greening Chair G-A Drury K W9slcoll Registered Office Reportlng AG¢ountants Suite J, Castle House, Park Road, Banstead, Surrey. SM7 3BT Taylc•r Viney & Marlow Limited Chartered Accounlanls 4fj-54 High Street Ingaleslone Essex CM4 9DW THE CLEAR MINDS CHARITABLE TRUST TRUSTEE'S REPORT The Trustees present their r8port and the audited financial slalemenls of the charity for the year ended 3151 May 2024. The Iruslees have adopted the provisions of the Statement of Recommended Practice ISORPI °Accounting and Rerthing by Charities. IFRS 1021 in preparing the annual report and lirTrancial 31alements of the chsrity. Legal and ajminislrativè information set out on page 1 forms part of this rgport. The financial statéments comply with Current slalulory requirements. the Statement of Recommended Practice Accounting and Rèporting by Charities 120191 Object ot the Charlty The Charity's object and its principal activity is.. To prèserve and protect good mental health in p8rticul8r bul not exclusively in London and the South East. and York and the surrounding area, by the provision of counselling. Working namo The Clear Minds Ch8rllablo Tiusl Organlsational Structure The Charty is based in the UK with ils oflice HI Suite J, Castle House, Park Road, Banstead, Surrey, SM7 3BT. The Charity's govaming body is the Board of Truslees. which comprises 8t least two and not more than len individuals, all ol whom must be members. The Trustees meet regularly to manage ils affairs, lo ts￿rsee Ihe work of the Charity, to consider futUTe projects and are involved in strategic decisions lor the organisalion. Invèstment powers Under the Charity's constktution. the Charrty has powers, which may be èxércised only in promoting the Objects of the Charity. Public benefit The Ch8riti8s Act 2011 requires all chariti'es lo meet the legal requirement that ils aim$ ara lor the public benefit. The Charities Comrniss￿n in ils Ch3rrti$s and Publ￿ Benefit guidanoe states that there are two key principles lo be met in order lo show Ihal an organisation's aims ar8 for the public benefit.. firstly, there musl be an identifiable benefil or benefits and s8¢ondly, that the benefit musl be lo the public or 8 section of the publlc. The Trustees consider Ihal they hav8 complied with se¢tion 17 01 tho Chorities Act 2011 and the guidance issued by the Charity Commissioner8 in respect of Publi¢ Benefit. Rlsk Management The Trustees have carried out a detailed ￿vIeW of the Cherily's activities highlighting the risk5 the Charity is exposed to and the steps tsken to miligale those risk5. AS part ol this piocess the Trustees have reviewed Ihe financ¢al procedU￿S in older lo ensure that they still Tneel the neads of the Charty. Objectives and Aetlvltles Thé Clear Minds Charitable Trust is a chariiy that provid89 Ihgrapy and counselling for people who 18quire long term help and who haven't the financial means lo pay for this a8sislan¢e and who cannot oblaln this hdp via the NHS. Vision and Mlsslon Our Vision lor tha futura is lo provide as rnany hours as pDsslble lo help as many people and assist thém in dealing with traumas In their lives. THE CLEAR MINDS CHARITABLE TRUST Hlghli9hts of the Year We have r8i5ed in exc8ss of £34,000 during the ye8r, an Increas8 of just over 113Qh on Ihe prior year Developments. Actlvltles and Achiovemgnts this Year During the year undcr review The Clear Mlnds Charitable Trust was able lo provide support lo 15 clients wilh a lolal of 342 hours of counselling which was paid dire¢lly lo the ¢ounsellors. 2024 In numb8r5'. No. ol individuals su orted 15 No. of le attendin￿CiaL events Hours of covnsellin rovided 342 Volunteers The Tnjslees are indebted lo the professionalism and the expertise of our professional Truslaes and administration staff and lo 811 of Iham we express our sincere thanks. Professional Staff There are no paid émployees of the charily External Communications We h8ve agreed lo dofer the matl(eling and awareness ol the charity until Such lime as we havg bedded in the correct and appropriate procedu￿5. Partnorshlps There are Currently no Partners within or outside the UK. Safeguardlng Safeguarding is a priority for The C188r Minds Charitable Trust and we have taken every slep possible lo secure the personal detai￿ of our ¢lienls who we are helping. The only identification of clients he￿ on file is 8 number and we have no knowledge or hold 8ny infoTmalion relating to these individuals. Fundraising None spe¢rfi'cally although we have sold certain Christmas items such as cards and badges elc. THE CLEAR MINDS CHARITABLE TRUST ReseNes Policy In line with the recommendations of the Chaiily Commission, the Tiuslees have formally adopted a reserves policy. This recogni5es Ihal the incomé ol the Charity does not arise evénty throughout the year, the Gharily will review its reserves policy year on year depending on the success and future expenditure required lo help with the conttnued growth of Ihe Charity, Based on the 2024 a¢counls, annual income lolall8d £34,665 and annual expenditure totalled £22.826. This resu5te(S in an overall surplus for th8 y8ar of £12,039. Risk Manayèment Thè major risks lo whlch the Charity Is exposed, as id8nlilied by Ihe Trustees, are 8nd contbnue lo be regulady reviewed, and sysl&ms have been and will be established. and Whe￿ appropriate. prof@ssional advisors have been or will be appointed lo mitigate those risks. THE CLEAR MINDS CHARITABLE TRUST Trustees, responslbllltles in relation to the finan¢ial statèments The Iwslees of The Clear Minds Charitablè Trust are responsible for praparing the Trustees, Annual Report and the linanci81 slalemenls iri accoTdan¢e with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting PractTC01. The law applicab￿ lo charf(ies in England & Wales requires the Iru51&es to prepare financial slalements for each financial year which give a true and fair viéw Df ihe stste of affaiT8 of the charity and DI the incoming resources and appllcalion of resources of the Charity lor that period. In preparing these financial statements th8 trustees are fequired to.. seled suitablg accounting poliryes and then apply them consi51enlly', obsèrve the methods and principles in the Charities SORP 2019., make judgements and estimates that are reasonable and prudent", stale whether applicable UK Accounting Standard5 have been followed. 5ubjeGI lo any materi31 departures disclosed and explained in the financi81 slatemenls., prepar¢ the fi.nancial slalements on Ihe going ¢oncern basi5 unl¢$s il is inappropriate lo presume that the charity will continue in operation. The trustees are responsible for keèplng adequate accounting records that disclos8 Wlth fe850nable accuracy al any lime the financial position of the ch8rity and enable them lo ensure Ihal the financial statements comply with the Charilps Act 2011 and tho provlsions of the Trust Deed. They ar8 also responsible for saleguaiding Ihg 8ssels of the charity and hence for taking roasonable steps for the prevention and detection of fraud and other irre9ulaTilies. Approval This Report was approved by the Trustees on 5th September 2f124 and signed on ils bahaff by.. MrB J Greenlng Chalr of Trusteès THE CLEAR MINDS CHARITABLE TRUST Independent Exarniner's Report to the Trustees of The Clear Minds CharitabSe Trust I report lo the charity Iruslees on my examination of the accounts ol the charity for the yeai ènded 315t May 2024 which are sel out on pages 7 10 11. Responslbilities and basis of report As the charity's Irustees you are responsible for the preparation of tha accounts in accordan￿ with the iequiremenls (rflhe Charities Acl 20111'lhe A¢t'l- I report in respeot of my examination ol the charity's accounts carried out under section 145 of the Act and in caryinu out rny examination I h8ve followed all the applKable Directions given by the Gharity Commission under séction 14515llbl of the Act. Independent examinerfs statement I have completed my examination. l confim that no malerial mallers have come lo my allenlion in connection with the examination giving mè cause lo believe that in any material r8specl'. accounting ￿CordS werè not kept in resptr¢t ol the charity as requirèd by section 130 of the Act. or 2. the accounts do not accord with those records," or 3. the accounts do not comply with the applicable requirement$ concerning th8 lorm alld content of account5 sel o￿t in the Charities (Auounts and Reports) Regulations 2008 other than any requirement that the account$ give a'true and f8irview' which is not a ma118r considered as part of an independént Èxamln8110n. I have no concèrns and have come across no other mallers in connection with thè examination to which attention hould be drawn in this report in order lo enable a proper underslaTrding of the accounts lo be reached. Signed.. Davld Steven5 Dato: Sth Soptember 2024 Institute of Chartergd Accountants In England and Wales Taylor, Vlney & Marlow LimSted Chartgred Accountants 46-54 High Street Ingatestone Essex CM4 9DW THE CLEAR MINDS CHARITABLE TRUST STATEMENT OF FINANCIAL ACTIVITIES IINCLUDING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 MAY 2024 2024 2024 Note5 Oe$lgnated Unrestrfcted 2024 2023 2023 Total Deslgnated Unrestrlcted 2023 Total In￿mIng rosourcgs Donations 34,655 34.665 16,274 16,274 Total Incomlng resources 24,665 34,665 16.274 16,274 R8sources &xpended Charitable expendlturè 510 510 900 900 Accounlancy Management & Administration 22.116 22,116 14.071 14,071 Total resources expendgd 22,626 22,626 14.971 14.971 Fund$ brouyht foThvard 305 305 19981 19981 Nel movernenl in funds 12,039 12,039 1,303 1.303 Transfer betsveen funds Total funds carrlgd forward 6 12.344 12,344 305 305 The statement of financial actwities includes all gains and losses recognisgd in the year. All inGoming rèsources and resources expended derive from conlinuing a¢lNities. THE CLEAR MINDS CHARITABLE TRUST BALANCE SHEEf AS AT 31 MAY 2024 2024 2023 Notes Current Assets Debtors Cash and bank 13,244 1.205 13,244 1,205 Creditor5 Amounts falling dutr within one year 900 900 19001 1900} Net current assets 12.344 305 Net assets 12.344 305 Charity Fundg Unr8slricled fund5 DesLqnaled funds 12,344 305 Charlty Funds 12,344 305 In accordance with th8 en9agemenl leller dated 12th May 2021, we 8pprove the accounts sel out on pages 7 10 11 We acknowledge our responsibility for the accounts. including the appropriateness of the accounting basis as sel out in note 1 to the ac¢ounls, and lor providing Taylor Viney & Marlow L#niled with all information and explanations necessary for their compilation. These financial slalements wew approved by Ihe Trustees on 5th September 2024 Mr BJ Greening Trustee Charity Règlstration No. 1183667 THE CLEAR MINDS CHARITABLE TRUST NOTE8 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 Accountlng Pollclos 1.1 Genèral information and basls of preparation The Charity conslilules a public bonefit enlily. The financial slalemenls have boen prepared in accordance with Accounting and Reporting by Charilie5.' Statement of Recommended PracliGp applicablè lo charities preparing their accounts in accordance with the FinanGial Reporting Standard applicable in the UK alld Republic ol Ire18rnd. The financial slalemÈnts have been prepared to give a 'true and fairf VIÈW and have departed from the Charities (Accounts and Reports) Regulations 2008 only lo the extent required to provide a 'lrue and fair view,. This departure has involved lollowing the Accounting and R8POrting by Charilies.. Statement of Recommended Przclice applicable lo charities preparing their accounts in accordance with the Financial Reporting Stand3rd applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 rather than the Accounting and Reporting by Charitles.. Statement of Recommended PractlGè effective from l April 2005 which has sinc8 baon withdrawn The financlal statements aro prepared in sterling. which is the functional ¢urrency of the charity. Monet8ry amounts in Ih95e financial statements are rounded lo the nearest £. The significant accounting policies appl￿d in the preparat￿n of these fjn8n¢ial slalemenls are set out below. These policies have b8èn consislenlly applied to all years presanled unlèss otherwise slated. 1.2 Income al Income is recognised in the year lo which il relates. Income is deferred only when the Trijst has lo fulfil condrtions before becoming entitled lo il or when the donor has specifiod that the income is lo be tsxpended in a future period. bl Voluntsry Income is received by way of d¢nalions and gifts and 15 included in the Slalemenl of Financial Activities when receivable. The income from fundraising ventur&s is shown gross, with the associated cosls included in fundraising costs. 1.3 Fundraislng costs Fundraising expenditure comprlsès costs incurred in Ihg staging of gener81 fundraising events. 1A Costs of managing and administering the Char6ty Administration expendilute include$ all expenditure not directly related lo the charitable adwlcy of lundraislng ventures. THE CLEAR MINDS CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 1.5 Fund's accounllng Funds held by the Trust are.. Unr8Stricted general funds - these are fun(J8 that can be usgd in accordance with the charitable object8 al the discretion ol the Trustees. D83ignaled funds Refer lo note 6. the Trustees may al Iheir discretion. set aside vnrestricled funds lor specrfi purposes. Surplus I IDefiGitl for the year 2024 2023 Surplus for the year is 51al8d aftar char9ing'. 12.039 1.303 Depreciation of tangible asset5 DonatiOll5,18gacles and similar ittcoming resources DonallDns from indDiiduals and Irusls 34,665 16,274 Charltable exp8nditure Management and adminislralion 22,116 14,071 Accountancy 510 900 22,626 14,971 Cr8dltors- arnounts falling due wllhln one year Accruals 900 900 9(K) 900 THE CLEAR MINDS CHARITABLE TRUST Funds Unrestrlcted Funds Deslgnatad Funds Total Funds Brought forward al 1 June 2023 305 305 Surplus for the year 12.039 12,039 Transfer bfj￿een funds T(rtal funds a131 May 2024 12.344 12,344 Designat¢d funds Clesign81ed funds represents, funds received specffi¢ally for aiding certain Indw￿Uals who hav8 b8en selected foi this and help. Employees The average number of employee6 during the year was as follows'.- 2024 2023 Adminislialion No Iruslees received any remuneration in the year. 11