**REGISTERED COMPANY NUMBER: 08093898 (England and Wales) REGISTERED CHARITY NUMBER: 1189913**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
## **FOR**
**TONIC MUSIC FOR MENTAL HEALTH LTD**
**TONIC MUSIC FOR MENTAL HEALTH LTD**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|9|
|**Independent Examiner's Report**||10||
|**Statement of Financial Activities**||11||
|**Balance Sheet**||12||
|**Notes to the Financial Statements**|13|to|20|
## **TONIC MUSIC FOR MENTAL HEALTH LTD**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
The reporting year 2021-22 has seen a significant number of changes and initiatives at Tonic as it evolves to meet the needs of its users, the changes in the music industry and as the world comes out of Covid-19.
The year saw Tonic move premises from the cramped inaccessible shop to a new temporary home with greater space and improved access.
Trustees have spent the year with the staff and leadership team looking at how Tonic can best support the people of Portsmouth and the wider region as well as build on the success of its national work through the Tonic Rider programme. The Chief Executive has led a review of Tonic's strategy and along with the wider team and Trustees a plan of how to develop the organisation has been agreed.
The year saw a full return of live music and festivals, this enabled a number of fundraising and awareness raising opportunities but also saw an increase in demand from music professionals and musicians struggling with their mental health as they returned to work after Covid-19.
Finance was a key feature of the year with a number of key grants supporting our vital work while trading and event income was rebuilt. The staff and leadership team worked extremely hard to maximise income opportunities during the year.
The Trustee Board undertook an analysis of their skills gap and the year saw the beginning of a recruitment campaign that will see new additions to the Board in the coming year.
## **What we do**
We provide creative opportunities for people with mental health problems. We run free music-related groups, such as the Men's Music Jam and Tonic Ska Choir.
Our Tonic Rider programme promotes good mental health in the music industry, providing mental health support both online and in-person.
We deliver training to companies, organisations and groups on Mental Health First Aid and Suicide First Aid, as well as a range of other courses and workshops.
We raise awareness about mental health at gigs, festivals and events. We provide stands at events across the country with resources on how to stay well and look out for other people.
Page 1
**TONIC MUSIC FOR MENTAL HEALTH LTD**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
## **OBJECTIVES AND ACTIVITIES Objectives and aims** Mission
Delivering good mental health and recovery through music.
## Vision
We strive for an inclusive world where those experiencing poor mental health have the hope, support and respect they deserve.
## Values
Participation - We believe that participation in music and the arts can promote and sustain good mental health.
Recovery - We champion a recovery-based approach for those experiencing poor mental health.
Empowerment - We believe in empowering people to create healthy environments that promote good mental health.
Inclusivity - We advocate discussion, education and inclusion as a means to reducing stigma and breaking down barriers.
## **Grantmaking**
Tonic was fortunate to receive generous support from the following organisations in the period since 30 June 2021:
- William Wates Memorial Trust - £2,500 for Early Intervention in Psychosis Music Workshops.
- Hampshire and Isle of Wight Suicide Prevention Innovation Fund - £9,900 for Suicide Prevention work.
- Adult Community Mental Health Transformation No Wrong Door Grant - £8,000 for Recovery Through
- Music Programme.
- Youth Music Incubator Fund- £30,000 for Tonic Rider Live Employment Programme
- Portsmouth Lottery - £2,000 for Specialist Suicide First Aid training for Portsmouth Retailers.
Page 2
## **TONIC MUSIC FOR MENTAL HEALTH LTD**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
We are a provider of creative mental health services, and during 2021-2022 provided support across 6 main groups of services and activities:
|**Activities**|**Main Features**|
|---|---|
|||
|Creative Workshops and Courses|During 2021/22 we began to offer face to face
sessions again at third party venues and from
February 2022 from our new headquarters.|
|||
|Tonic Ska Choir|The Choir continued during 2020-21 and performed
at a number of festivals and events including the
Victorious and Mucky Weekender Festivals.|
|||
|Outreach|Tonic attended a number of gigs and events to
raise awareness around mental health. This
included a number of festivals, gigs and tours by
The Libertines, The Specials and the Dub Pistols.|
|||
|Bespoke Training|Tonic provided bespoke mental health and suicide
prevention training to the Albion Rooms staff team.|
|||
|Educational Talks and Panels|Tonic delivered talks to BIMM music schools,
attended music industry specialist panels, attended
music school freshers fairs and delivered interviews
on music industry podcasts and radio shows.|
|||
|The Roadie Clinic - Global Care Network|Since July 2021, we have been a member of The
Roadie Clinic - Global Care Network, which is a
collective of organisations working around mental
health in the music industry (specifically live events
and crew) in the US, Canada, Australia the UK.|
|||
|Tonic Live|Tonic held a number of events at its new
headquarters including two gigs featuring Peter
Docherty and Frédéric Lo.|
|||
|Volunteering Opportunities|Tonic provided a range of volunteering
opportunities at festivals and live music gigs and
events. This included Boomtown, Victorious and
Mucky Weekender Festivals.|
|||
|In-House Fundraising Events|Tonic organised our annual fundraiser, Barry's
Flying Circus - a Wing Walk with twenty fundraisers
led by our patron, Barry Ashworth.|
|||
|Tonic Rider|Tonic promoted good mental health in the music
industry through a programme of online training
courses, support groups and taught workshops -
free for all music industry professionals.|
|||
|Peer Support Groups|Weekly 90-minute groups across six weeks
supporting music industry professionals in an open
space to share their experiences with other music
industry professionals (funded by Help Musicians).|
|||
Page 3
## **TONIC MUSIC FOR MENTAL HEALTH LTD**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
|Mental Health First Aid|Two-day course training music industry|
|---|---|
||professionals how to identify, understand and help|
||someone who may be experiencing a mental health|
||issue (MHFA England accredited).|
|Suicide First Aid Lite|Four-hour course training music industry|
||professionals in the theory and practice of suicide|
||intervention skills that can be applied in professional|
||or personal settings (City & Guilds assured).|
|Suicide Intervention*|Three-hour course training music industry|
||professionals how to identify and intervene|
||appropriately when someone is having thoughts of|
||suicide.|
|Mental Health Awareness in the Music Industry|Six-hour course training music industry|
||professionals to gain an awareness of the major|
||issues unique to the music industry and how they|
||affect mental health (CPD accredited).|
|Music Performance Anxiety|Two-and-a-half-hour workshop teaching music|
||industry professionals to identify and manage the|
||effects of anxieties related to performing within|
||themselves and others.|
|Emotional Resilience|Two-and-a-half-hour workshop teaching music|
||industry professionals mindful awareness of|
||emotions and practical ways to build resilience.|
|ACT Skills|Two-and-a-half-hour workshop teaching music|
||industry professionals acceptance and commitment|
||therapy skills to reduce unwanted thoughts and|
||feelings.|
|Wellbeing Group|Weekly 90-minute group across three weeks|
||supporting music industry professionals with|
||practical strategies to reduce the impact of stress,|
||anxiety and low mood.|
|1:1 Counselling Sessions|1-1 counselling sessions with a qualified MBACP|
||registered Humanistic counsellor with extensive|
||experience working within secondary mental health|
||services supporting a range of complex mental|
||health issues.|
|1:1 Support Sessions|Series of one-hour individual sessions supporting|
||music industry professions to manage their|
||emotions around work-related stress.|
|Everybody Hurts: Help with Depression|Online guide focusing on depression with sections|
||on signs/symptoms, self-help advice and|
||signposting to other support.|
|Suicide Prevention Safety Plan|Online guide focusing on suicide prevention with|
||sections on grounding techniques, safety|
||statements and self-soothing kits.|
*Superseded by Suicide First Aid Lite.
Page 4
## **TONIC MUSIC FOR MENTAL HEALTH LTD**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
Tonic had been based at 119 Highland Road, Portsmouth for the previous five years. The shop had not been open since March 2020 due the Covid-19 and in February 2022 Tonic moved to new larger premises at the old Frank Sorrell Centre that enabled better disabled access and social distancing.
Tonic Music for Mental Health works across England. Our support is focused on using creativity to support mental health recovery. We offer support to those in greatest need who access secondary mental health services and in-patient care, and support to people with mild to moderate depression and anxiety.
We work in places where people are at their most vulnerable, including in-patient units and work with marginalised communities.
## **A Year in Numbers**
- 14 Online Raffles raising £2,724.19 in total.
- 4 donations made in memory of loved ones raising £1,345.75
- 52 people undertaking sales and challenges raising £54,216.86.
- 257 participants were registered to attend a course, group or workshop
- 214 participants newly registered on the Tonic Rider programme
- 132 1:1 screenings conducted with Tonic Rider participants
- 84 spaces offered on Peer Support Groups (funded by Help Musicians) - including one group (12 spaces)
- exclusively for an independent record label.
- 64 spaces offered on Mental Health First Aid course
- 60 spaces offered on Suicide First Aid Lite course
- 40 spaces offered on Suicide Intervention course
- 72 spaces offered on Mental Health Awareness in the Music Industry course
- 50 spaces offered on Music Performance Anxiety workshop
- 30 spaces offered on Emotional Resilience workshop
- 50 spaces offered on ACT Skills workshop
- 36 spaces offered on Wellbeing Group
- 29 1:1 Counselling Sessions provided
- 12 1:1 Support Sessions provided
- 1 in-person training days provided to music organisations (Albion Rooms)
- 2 freshers fairs attended at music schools (BIMM Manchester & LIPA)
- 1 talk delivered to a music school (BIMM Manchester)
- 2 panels attended by a Tonic Rider representative (Getahead Festival & Night Time Economy Summit)
- 2 radio/podcast appearances to talk about the Tonic Rider (Unmade Radio & Spaces International) - 38 participants registered on the Recovery Through Music programme - 15 1:1 screenings conducted with Recovery Through Music participants - 6 Men's Music Jam sessions delivered - 140 participants registered on the Tonic Ska Choir - 110 1:1 screenings conducted with Tonic Ska Choir participants - 41 Tonic Ska Choir rehearsals delivered - 4 performances by Tonic Ska Choir at festivals and events. - 101 events attended by our Never Mind The Stigma stand. - People signed up to the Newsletter = 581
- Facebook followers (Main Tonic and Tonic Rider combined) = 8,708 + 638 (as of 21/11/22) = 9,346
- Facebook reach (across both pages) = 167,628 for main page + 19,012 for TR page (01/07/21 to 30/06/22) = 186,640 total - Instagram followers (main Tonic and Tonic Rider combined) = 2,973 + 523 (as of 21/11/22) = 3,496 - Instagram reach (across both pages) = 16,522 for main page + 3,927 for TR page (01/07/21 to 30/06/22) = 20,449 total - Twitter followers (main Tonic and Tonic Rider combined) = 3,414 + 644 (as of 21/11/22) = 4,058 - Twitter Impressions (across both pages) = 438,700 for main page + 165,158 for TR page (01/07/21 to 30/06/22) = 603,858 total - Website = 41,476 page views / 17,286 site sessions / 14,776 unique visitors / 6m 33s average session duration (01/07/21 to 30/06/22) - YouTube visits / views (in total - particularly Ska Choir sweet sensation video) = 27,700 total (of which 22,695 Sweet Sensation)
- YouTube Sub-scribers 431
Page 5
**TONIC MUSIC FOR MENTAL HEALTH LTD**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
- Google Business page visits / directions etc = 11,554 (07/03/22 to 21/11/22 - the change made on 07/03/22 was the address to Frank Sorrell Centre).
## **Monitoring our Performance**
Trustees monitor the performance of our creative programmes. Our Tonic Rider Coordinator has started an evaluation of our work across both programmes to measure its impact working alongside the Tonic team and Trustees.
Each programme captures detailed data on progress and satisfaction. In terms of a high level summary of satisfaction:
- Peer Support Group - 100% 'Completely' or 'Very' Satisfied
- Mental Health First Aid - 96.6% 'Completely' or 'Very' Satisfied
- Suicide First Aid Lite - 100% 'Completely' or 'Very' Satisfied
- Suicide Intevrention - 100% 'Completely' or 'Very' Satisfied
- Mental Health Awareness in the Music Industry - 96.1% 'Completely' or 'Very' Satisfied
- Music Performance Anxiety - 100% 'Completely' or 'Very' Satisfied
- Emotional Resilience - 91.7% 'Completely' or 'Very' Satisfied
- ACT Skills - 100% 'Completely' or 'Very' Satisfied
- Wellbeing Group - 100% 'Completely' or 'Very' Satisfied
- Men's Music Jam - 100% 'Completely' or 'Very' Satisfied
- Tonic Ska Choir - 86.7% 'Completely' or 'Very' Satisfied
We capture what people tell us about our programmes:
"Tonic is fabulous and I am very grateful for the resource it has been for me. I find it super encouraging and really missed it when the first set of episodes finished. I feel very blessed to have been given the opportunity for this resource. Thank you".
"I am very appreciative of the work of Tonic and it has really helped sustain me in my work. Thank you Tonic for all that you do and for the sessions I participated in".
"I have really enjoyed this group and it has been the only thing that I look forward to in the week. It's allowed me to do something for myself and meet with people who have a love of music and playing but also have difficulties similar to mine and understand".
"I cannot put into words the difference Tonic Ska Choir has made to my life - it has given me new friends, a new place to live, and an outlet for the passion I have for being open about mental health challenges; I would love to do more for Tonic to give back just a little of what it has given me".
## **FUTURE PLANS**
The Tonic Rider programme has enabled the organisation to begin to support people and organisations across the country. Although Tonic will always have a focus on the South Coast and Portsmouth in particular, it now has a national reputation of providing innovative mental health support, advice and training.
The widespread use of Zoom costs associated with building running costs and the short term lease of the headquarters, has led Tonic to make the decision to move away from a building-based approach in 2023 and focus on using community venues and online platforms. This will enable Tonic to use its income more effectively and target support where it is most needed.
Linked to this, Tonic will work with the Tonic Choir to move on and become independent. The choir has been an important part of Tonic's story and we will work with the members and facilitators to set up a Community Interest Company to ensure its future.
Tonic will continue to work with people with mental health problems and music industry professionals but the next year will also see a focus on music fans. Tonic will develop a range of tools and products aimed at people that attend gigs, events and festivals to help them with their mental health and how to look out for other people. This work will be delivered through the new 'Never Mind the Stigma' programme.
Page 6
## **TONIC MUSIC FOR MENTAL HEALTH LTD**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Charity constitution**
Tonic Music for Mental Health is a company limited by guarantee, as well as a registered charity. The organisation was created in 2012 and the charity was created on 12th June 2020.
The written constitution and governing document is the Memorandum and Articles of Association, which were created in 2020 when the organisation formed as a charity.
## **Recruitment and appointment of new trustees**
Periodically the Trustee Board will complete a skills audit to seek to address identified skills gaps when appointing new trustees. Prospective trustees are interviewed by the Chair and the Chief Executive. Where it is agreed to proceed, they are invited to attend a meeting of the Trustee Board, sign a written consent to become a trustee and formally appointed as trustees and directors. On appointment as trustee, the trustee shall automatically become a member of the charity.
## **Advisory Board:**
Adam Ficek is a UKCP Accredited Clinical Psychotherapist, MBACP Counsellor and is qualified in EMDR and Sensorimotor Psychotherapy. He has been involved in the music industry for 25 years as a performing artist and DJ and toured extensively at top level (EMI / Parlophone / Rough Trade) as a solo artist, band member and as a DJ. Adam's role as the Tonic Consultant is to form relationships with music industry-mental health stakeholders. Developing these relationships contributes to the growing body of Tonic peer groups alongside an increased awareness and placement of the Tonic Rider branding.His role also includes the attendance of key meetings and advisory consultation on mental health factors within the music industry.
Dr John Barnes, Consultant Psychiatrist in Rehabilitation. Somerset Partnership NHS Trust (Sompar) working across community and hospital rehabilitation settings. He has been a consultant to Ash Ward low secure rehabilitation service in Bridgwater since 2011. Dr Barnes has been an advisor to Tonic since January 2019.
Jo Tedbury is a mental health nurse and CBT therapist. She is currently the psychology lead in an NHS community mental health rehabilitation team. Jo has been an advisor to Tonic since October 2020.
## **Patrons & Ambassadors:**
We are honoured to have Terry Hall (The Specials), Barry Ashworth (Dub Pistols), and Kevin Cummins (Music Photographer) as our patrons; Lynval Golding (The Specials), Gary Crowley (BBC6 Music Broadcaster), Eddie Piller (Acid Jazz), Seanie Tee (Dub Pistols), Jeff Horton (100 Club), Morgan Howell (SuperSizeArt), Denise Black (Actress) and Biff Mitchell (Festival Organiser) as ambassadors.
Page 7
## **TONIC MUSIC FOR MENTAL HEALTH LTD**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Organisational structure**
Tonic Music for Mental Health is governed by a Trustee Board which meets at least every other calendar month with sub-committees with specified areas of delegated authority.
The Trustees are also Directors of the company. The Trustees / Directors are ultimately responsible for all the operational activities and developments of the organisation. They have a particular responsibility for setting the strategic direction and agreeing and monitoring the impact of policies and practice. There are systems for Trustee appraisal and there are link Trustees in place for each service area. Terms of Reference for the Board and each Sub-Committee are reviewed annually. The responsibilities of staff for day-to-day operations are set out in Tonic Music for Mental Health's Acting in Absence Procedures.
The Trustees / Directors will allocate an away day twice a year for their own training and development. Trustees will also take the opportunity to undertake other relevant conferences, training and networking events, reporting back learning gained to the Board as a whole.
Tonic Music for Mental Health is committed to being a diverse and inclusive charity. We believe that a diverse board can make better decisions, improve the quality of governance and increase public trust. Board membership includes a range of ages, lived experience of mental health issues and diverse backgrounds. We strive to represent, as a board, the communities we exist to serve.
New trustees will receive an induction which includes visits to projects to meet staff and participants and hear about Tonic Music for Mental Health's work. Trustees will participate fully in staff induction days. A trustee handbook covering the role and responsibilities of trustees including key organisational documents such as risk management, safeguarding, health and safety and fundraising policies is provided to each new trustee. This handbook is also available on a shared trustee drive. This handbook will be updated annually. Trustees sign a Code of Conduct on joining the board.
## **Administration**
The day-to-day management of the organisation is delegated to the Chief Executive, Steph Langan.
The core employed team is made up of:
- Chief Executive Officer (FT)
- Training Lead (FT)
- Mental Health Lead (FT)
- Fundraising & Liaison Lead (FT)
- Graphic Designer (FT)
- Tonic Rider Coordinator (PT)
- Editor (PT).
The core team is supported by self-employed professional facilitators.
We have 10 regular volunteers who provide ongoing and substantial voluntary work for Tonic Music for Mental Health throughout the year. In addition, we had approximately 100 further volunteers at one-off events and festivals over the course of the year.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
08093898 (England and Wales)
## **Registered Charity number**
1189913
Page 8
## **TONIC MUSIC FOR MENTAL HEALTH LTD**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2022**
## **Registered office**
Station House North Street Havant Hampshire PO9 1QU
## **Trustees**
A Wilkes (resigned 4.7.2022) Ms A C E Amey Ms V Barwood Mrs L K Holland (resigned 9.1.2023) S Curtis M Shires (appointed 14.1.2023) G Miller (appointed 19.10.2022) G Steward (appointed 18.7.2022) G Priestley (appointed 21.11.2022)
## **Independent Examiner**
S F Mackie FCA Morris Crocker Chartered Accountants Station House North Street Havant Hampshire PO9 1QU
## **Solicitors**
Veale Wasbrough Vizards (VWV), 24 King William Street, London, EC4R 9AT
## **Bankers**
Barclays Bank, 107 Commercial Road, Portsmouth, PO1 1BT 23/03/2023 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. S Curtis - Trustee
Page 9
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TONIC MUSIC FOR MENTAL HEALTH LTD**
## **Independent examiner's report to the trustees of Tonic Music for Mental Health Ltd ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2022.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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 accounts to be reached.
S F Mackie FCA Morris Crocker Chartered Accountants Station House North Street Havant Hampshire PO9 1QU
23/03/2023 Date: .............................................
Page 10
## **TONIC MUSIC FOR MENTAL HEALTH LTD**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2022**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
166,708
Other trading activities
3
7,533
**Total**
174,241
**EXPENDITURE ON**
Raising funds
4
15,712
**Charitable activities**
5
Charitable activities
164,452
**Total**
180,164
**NET INCOME/(EXPENDITURE)**
(5,923)
**RECONCILIATION OF FUNDS**
Total funds brought forward
52,089
**TOTAL FUNDS CARRIED FORWARD**
46,166|Restricted
funds
£
50,119
-
50,119
-
50,119
50,119
-
-
-|2022
Total
funds
£
216,827
7,533
224,360
15,712
214,571
230,283
(5,923)
52,089
46,166|2021
Total
funds
£
162,153
3,341|
|---|---|---|---|
||||165,494|
||||19,909
119,818|
||||139,727|
||||25,767
26,322|
||||52,089|
The notes form part of these financial statements
Page 11
## **TONIC MUSIC FOR MENTAL HEALTH LTD**
## **BALANCE SHEET 30 JUNE 2022**
|Notes
**FIXED ASSETS**
Tangible assets
11
**CURRENT ASSETS**
Stocks
12
Debtors
13
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
14
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
16
Unrestricted funds
**TOTAL FUNDS**|2022
£
29,248
7,751
7,962
8,119
23,832
(6,914)
16,918
46,166
46,166
46,166
46,166|2021
£
4,271
1,000
3,191
49,861
54,052
(6,234)
47,818
52,089
52,089
52,089
52,089|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 23/03/2023
............................................. S Curtis - Trustee
The notes form part of these financial statements
Page 12
**TONIC MUSIC FOR MENTAL HEALTH LTD**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The trustees consider that there are no material uncertainties regarding the charity's ability to continue as a going concern.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Tangible fixed assets are depreciated over their estimated useful lives as follows:
Furniture 10% straight line Computer 33% straight line
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **Financial instruments**
The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and investments in stocks and shares. The measurement basis used for these instruments is detailed below.
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continued...
**TONIC MUSIC FOR MENTAL HEALTH LTD**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
## **1. ACCOUNTING POLICIES - continued**
## **Financial instruments**
## **Debtors and cash at bank**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand included cash held on deposit or in a current account.
## **Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **2. DONATIONS AND LEGACIES**
|Donations
Grants
**3.**
**OTHER TRADING ACTIVITIES**
Merchandise sales
Other income
**4.**
**RAISING FUNDS**
**Other trading activities**
Opening stock
Purchases
Closing stock
Event acts and bands
Paypal fees
Gift aid commission|2022
£
166,708
50,119
216,827
2022
£
4,753
2,780
7,533
2022
£
1,000
5,663
(7,751)
14,307
2,493
-
15,712|2021
£
125,179
36,974
162,153
2021
£
3,341
-
3,341
2021
£
2,000
2,880
(1,000)
13,069
2,704
256
19,909|
|---|---|---|
||||
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continued...
## **TONIC MUSIC FOR MENTAL HEALTH LTD**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
## **5. CHARITABLE ACTIVITIES COSTS**
|Charitable activities
**6.**
**SUPPORT COSTS**
Charitable activities
Support costs, included in the above, are as follows:
**Finance**
Bank charges
**Governance costs**
Accountancy fees
Independent examination fees
Legal and professional fees
Independent examination fees under
accrual
**7.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets|Direct
Costs
£
203,348|Support
costs (see
note 6)
Totals
£
£
11,223
214,571
Governance
costs
£
11,223
2022
2021
Total
Total
activities
activities
£
£
-
14
2022
2021
Charitable
Total
activities
activities
£
£
4,017
3,452
1,134
1,080
6,072
5,630
-
480
11,223
10,642
2022
2021
£
£
4,583
1,096|
|---|---|---|
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continued...
**TONIC MUSIC FOR MENTAL HEALTH LTD**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 June 2022 nor for the year ended 30 June 2021.
## **Trustees' expenses**
During the year no trustee (2021: none) were reimbursed out of pocket expenses totalling £nil (2021: £nil).
## **9. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|2022
£
156,098
5,020
5,536
166,654|2021
£
81,348
-
3,914|
|---|---|---|
|||85,262|
The key management personnel of the Charity comprise of the Chief Executive Officer. The total employee benefits of the key management personnel of the Charity were £37,771 (2021: £29,389).
The average monthly number of employees during the year was as follows:
|Charitable staff
No employee received emoluments in excess of £60,000 (2021: none).
**10.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
162,153
Other trading activities
3,341
**Total**
165,494
**EXPENDITURE ON**
Raising funds
19,909
**Charitable activities**
Charitable activities
119,818
**Total**
139,727
**NET INCOME**
25,767
**RECONCILIATION OF FUNDS**
Total funds brought forward
26,322|2022
8
Restricted
funds
£
-
-
-
-
-
-
-
-|2021
6
Total
funds
£
162,153
3,341
165,494
19,909
119,818
139,727
25,767
26,322|
|---|---|---|
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continued...
## **TONIC MUSIC FOR MENTAL HEALTH LTD**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
|**10.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
fund
funds
£
£
**TOTAL FUNDS CARRIED FORWARD**
52,089
-
**11.**
**TANGIBLE FIXED ASSETS**
Fixtures
Plant and
and
Computer
machinery
fittings
equipment
£
£
£
**COST**
At 1 July 2021
-
6,929
1,210
Additions
394
27,063
2,103
At 30 June 2022
394
33,992
3,313
**DEPRECIATION**
At 1 July 2021
-
3,465
403
Charge for year
79
3,399
1,105
At 30 June 2022
79
6,864
1,508
**NET BOOK VALUE**
At 30 June 2022
315
27,128
1,805
At 30 June 2021
-
3,464
807
**12.**
**STOCKS**
2022
£
Stocks
7,751
**13.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2022
£
Trade debtors
3,962
Other debtors
3,000
Prepayments
1,000
7,962|Total
funds
£|
|---|---|
||52,089|
||Totals
£
8,139
29,560
37,699
3,868
4,583
8,451
29,248
4,271
2021
£
1,000
2021
£
-
-
3,191
3,191|
|||
|||
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continued...
## **TONIC MUSIC FOR MENTAL HEALTH LTD**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
## **14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Other creditors
**ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Unrestricted
fund
£
Fixed assets
29,248
Current assets
23,832
Current liabilities
(6,914)
46,166
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
Help Musicians
Hampshire, Southampton & Isle of
Wight Clinicial Group
Southampton City Council
HiWCF
William Wates Memorial Trust
Portsmouth Lottery
**TOTAL FUNDS**|Restricted
funds
£
-
-
-
-
At 1.7.21
£
52,089
52,089
Incoming
resources
£
174,241
19,688
8,000
9,900
9,260
2,500
771
50,119
224,360|2022
2021
£
£
-
481
6,914
5,753
6,914
6,234
2022
2021
Total
Total
funds
funds
£
£
29,248
4,271
23,832
54,052
(6,914)
(6,234)
46,166
52,089
Net
movement
At
in funds
30.6.22
£
£
(5,923)
46,166
(5,923)
46,166
Resources
Movement
expended
in funds
£
£
(180,164)
(5,923)
(19,688)
-
(8,000)
-
(9,900)
-
(9,260)
-
(2,500)
-
(771)
-
(50,119)
-
(230,283)
(5,923)|
|---|---|---|
## **15. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
## **16. MOVEMENT IN FUNDS**
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continued...
## **TONIC MUSIC FOR MENTAL HEALTH LTD**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
## **16. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|At 1.7.20
£
**Unrestricted funds**
General fund
26,322
**TOTAL FUNDS**
26,322
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
165,494
**TOTAL FUNDS**
165,494|Net
movement
At
in funds
30.6.21
£
£
25,767
52,089
25,767
52,089
Resources
Movement
expended
in funds
£
£
(139,727)
25,767
(139,727)
25,767|
|---|---|
Help Musicians - Funding to support the delivery of six-weekly peer support groups for professional musicians and people working within the music industry.
Hampshire, Southampton and Isle of Wight Clinical Commissioning Group - Funding to support the No Wrong Door initiative
Southampton City Council - Funding received to support the Suicide Prevention Innovation Fund
HiWCF - Funding to support the delivery of a programme of music workshops for adults experiencing mental health problems in Portsmouth.
William Wates Memorial Trust - Funding to support the Early Intervention in Psychosis music workshops
Portsmouth Lottery - Funding to support specialist suicide first aid training for portsmouth retailers.
## **17. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 30 June 2022.
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**TONIC MUSIC FOR MENTAL HEALTH LTD**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2022**
## **18. ULTIMATE CONTROLLING PARTY**
The charitable company is not under the control of another entity or any one individual.
Page 20