OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

NORTH STAFFS MIND

(A company limited by guarantee)

REPORT AND FINANCIAL STATEMENTS

Year Ended 31 March 20 23

Company Registration No. 02294089 Registered Charity No. 700788

North Staffs Mind CONTENTS

CHARITY REFERENCE AND ADMINISTRATIVE DETAILS 1
TRUSTEES’ ANNUAL REPORT 2
STATEMENT OF TRUSTEES’ RESPONSIBILITIES IN THE PREPARATION OF
FINANCIAL STATEMENTS 14
INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF NORTH STAFFS MIND 15
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE
ACCOUNT) 19
BALANCE SHEET 20
STATEMENT OF CASHFLOWS 21
ACCOUNTING POLICIES 22
NOTES TO THE FINANCIAL STATEMENTS 26

North Staffs Mind

CHARITY REFERENCE AND ADMINISTRATIVE DETAILS

CHARITY REFERENCE AND ADMINISTRATIVE DETAILS

Charity Number: 700788 Company Number: 02294089 Chair: Susan Moffat Vice Chair: Jonathan Phelan Chief Executive: Kate Boundy Company Secretary: Kate Boundy Trustees/Company Directors: Linda Holt Briege Cullinane (resigned 28/09/22) Neil Dingley Amy Spruce Susan Moffat Mark Poulson Susan Davies Kishore Chandiramani James Aberley Lynne Ingram Darren Kempson (resigned 12/05/23) Jonathan Phelan Stuart Fisher (appointed 28/09/22) Sarah Burns (appointed 23/11/22) Key Management Personnel: Kate Boundy, Chief Executive Deb Smith, Service Manager Laura Colclough, HR Manager Jane Considine, Finance Manager Auditors: Dains Audit Limited, Suite 2 Albion House, 2 Etruria Office Village, Forge Lane, Stoke-on-Trent ST1 5RQ Bankers: National Westminister Bank Plc, 1 Upper Market Square, Hanley, Stoke-on-Trent, ST1 1QA Registered Office: 83 Marsh Street, Hanley, Stoke-on-Trent, ST1 5HN Status: North Staffs Mind is a company limited by guarantee. It is a registered charity and governed by the provisions of its Memorandum and Articles of Association.

Page 1

North Staffs Mind TRUSTEES’ ANNUAL REPORT

The trustees are pleased to present their report together with the audited financial statements of the charitable company (“the charity”) for the year ended 31st March 2023. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the 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 published in October 2019.

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

DIRECTORS AND TRUSTEES

The directors of the charity are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees.

The trustees serving during the year and since the year end were as follows:

Briege Cullinane (resigned 28/09/22) Neil Dingley Linda Holt Amy Spruce Susan Moffat Mark Poulson Susan Davies Kishore Chandiramani James Aberley Lynne Ingram Darren Kempson (resigned 12/05/23) Jonathan Phelan Stuart Fisher (appointed 28/09/22) Sarah Burns (appointed 23/11/22)

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

North Staffs Mind is a company limited by guarantee and does not have any share capital. It is a non-profit making organisation and registered charity governed by its Memorandum and Articles of Association.

In 2022 the organisation updated its Memorandum and Articles of Association to ensure they remain fit for purpose. Following a consultation exercise and agreement from the Charity Commission and Companies House, membership beyond the Board was removed and our objects were reworded.

Organisation and appointment of trustees

The Board is made up of 12 elected members (trustees). The Board meets at least 4 times per year. Decisions are taken by a majority vote and the Board appoints a Chief Executive to manage the day to day operations of the organisation, ensure that the organisation meets its aims and

Page 2

North Staffs Mind TRUSTEES’ ANNUAL REPORT

objectives, provide leadership to the organisation and take responsibility, alongside the trustees and the senior management team, for strategic development and planning.

Trustee induction and training

The charity recognises that its board needs to have a diverse range of skills, experience and knowledge to run the organisation effectively. New trustees are attracted to North Staffs Mind based on the use of recruitment adverts, word-of-mouth and personal recommendation. A skills matrix is maintained to ensure the board understands its collective skills set, identifies any key areas that are lacking and how these are best addressed – whether through training or recruitment. The Board has an active succession plan.

There is a comprehensive induction pack in place, which includes information on roles and responsibilities of trustees, good governance reference material including a generic trustee role description and information about the charity’s structure and remit. The induction pack is reviewed and updated every two years to capture current good practice in governance, trustee board development and planning, and is available electronically. Policies on dealing with conflicts of interest and induction/training are included in the pack.

All potential trustees meet the Chief Executive and Chair to gain insight into the organisation and the expectations and obligations of the trustee role and following this they are invited to observe at Board meeting.

An information sheet is distributed to all new trustees, and annually to existing trustees, to identify specific areas where information or support is required to carry out the role and consider options relating to training/learning styles. Refresher training on roles and responsibilities is provided on a regular basis. An annual away day is organised for trustees to consider collectively key strategic issues which could influence and impact upon the future direction of the organisation to inform annual and stratgic planning.

North Staffs Mind complies with the principles of the national Charity Governance Code.

‘Trustees have a clear sense of pride of the organisations achievements and are key to the ongoing success of the organisation.’

North Staffs Mind Quality Mark Report Sept 2022.

Risk management

The trustees acknowledge their responsibility for managing risk and regularly give consideration to the major risks to which the charity is exposed and the implementation of robust systems to mitigate these risks.

The Risk Subcommittee is responsible for overseeing the organisations strategic risk register and to report regularly to Board on significant new or escalating risks. The subcommittee comprises of trustees, NS Mind’s Service lead, HR Manager and the Chief Executive.

The subcommittee ensures that the strategic risk register is regularly reviewed and updated and reviews new and escalating risks. Each meeting focuses on an operational area at each meeting – with the service lead in attendance. This is helping to ensure risk is integrated into all of our work. The subcommittee reports to our main Board.

Page 3

North Staffs Mind TRUSTEES’ ANNUAL REPORT

We have ensured a number of measures are in place to mitigate the financial resilience risk including establishing a diverse range of income generating activities to ensure we maximise income raising opportunities.

Principal risks and uncertainties

Trustees consider the principal risk faced by North Staffs Mind to be:

Financial Sustainability – North Staffs Mind operates a number of large contracts which, if not renewed, would have significant impact on the cost base of the organisation. Our income continues to be affected by financial uncertainty and constraints – in particular fundraising and paid service income.

OBJECTIVES AND ACTIVITIES

The objectives of the charity

In order to achieve these objectives, it is the charity’s policy to offer a comprehensive range of appropriate services. The service offer is under constant review to ensure it continues to meet the changing needs of local people.

View NS Mind’s Strategic Plan 2021-24 at https://nsmind.org.uk/docs/NSMindStrategicPlan20212024.pdf

Our vision:

we won’t give up until everyone experiencing a mental health problem gets both support and respect.

We connect Minds

We realise that we cannot take on this mental health emergency alone. We believe we can best support the mental health of our local communities by connecting with other passionate people and organisations.

Page 4

North Staffs Mind TRUSTEES’ ANNUAL REPORT

We support Minds

There has never been a greater need for mental health services within our local area. The on-going effects of the Covid pandemic has meant that more people than ever are experiencing poor mental health – the long-term effects are yet to be seen or fully understood.

We change Minds

People need support right now, but they also need long-term change to the way society views mental health. We will fight for better services and rights for people with mental health problems.

STRATEGIC REPORT

ACHIEVEMENTS AND PERFORMANCE

Recognition of our achievements

In the summer of 2022 North Staffs Mind was reviewed by Mind through its Mind Quality Mark accreditation scheme. Local Minds, Mind and Mind Retail are reviewed against MQM at least once every three years. Reviews are carried out by teams made up of Peer Reviewers – leaders from local Minds and people with lived experience of mental health problems – with support from a member of Mind’s Network Quality Team.

‘ The review team were extremely impressed by North Staffs Mind and the overall open and reflective culture of the organisation. It has many strengths to celebrate, including its dedicated and passionate team, volunteers and trustees, and its commitment to quality and continuous improvement was obvious throughout the MQM review.’

Mind Quality Mark Report September 2022

Page 5

North Staffs Mind TRUSTEES’ ANNUAL REPORT

North Staffs Mind embraced MQM as an opportunity to improve the quality of our offer. It was delighted to receive a glowing report from assessors, a minimal number of improvement actions and a MQM award for the high quality of its services.

New challenges emerged…

As the organisation continued to recover from the covid pandemic the external environment continued to be extremely challenging as a cost of living crisis emerged. North Staffs Mind’s service provision continued to flourish and grow despite the challenges and uncertainty.

Partnership work and collaborations remain a strategic priority and the organisation continues to work with a growing range of partner organisations within the Mind network and local area.

North Staffs’s Mind Board would like to thank all of our incredible team of staff, volunteers, partners and the people who have accessed services – all of whom have made an incredible contribution during another successful year.

Our Service Offer

‘North Staffs Mind aims to empower people to develop independence whilst supporting their mental health, wellbeing, and broader needs. The organisation is always looking for ways to ensure there are positive outcomes for its beneficiaries, often resulting in collaborative working, signposting to organisations who are better equipped to support people’s needs and continuously adapting services/creating new services to meet client need.’ North Staffs Mind MQM Report September 2022

Service managers share a round up of their work and achievements of the year

Adult Counselling Service Ange Williamson

The adult counselling team are a small team of myself (adult co-ordinator) and 5 adult therapists all working on a part time basis. We also have 2 placement staff from local universities who are gaining their counselling qualification.

We offer a mixture of a paid for service for individuals and local businesses, a new free service which incorporates working with our housing customers, provision of internal and external supervision both 1-1 and group work and an adult instant messaging service.

During the year we were delighted to partner with Stoke and Newcastle Trussell Trust foodbanks to provide much needed support to foodbank guests, staff and volunteers.

From April 2022 to March 2023, we delivered 254 assessments, 1044 therapy sessions, 89 supervisions and helped many more via our messenger service.

We have an excellent mixture of therapists who have a wealth of experience and training within many differing avenues.

Page 6

North Staffs Mind TRUSTEES’ ANNUAL REPORT

Housing Service Claire Greatbatch

We are an active member of the Destination: Home partnership. North Staffs Mind provides 46 units of accommodation comprising 16 self-contained units owned by Staffs Housing, 17 shared units owned by Midland Heart and 13 mixed units owned by North Staffs Mind.

We also support an additional 16 floating support clients in the Stoke on Trent area.

Our service is aimed at reducing homelessness by supporting local people with a mental health condition to live independently in their own home. During the year we looked to further enhance the mental wellbeing support we provide to our housing customers with activities including cooking, regular team meetings and peer support groups.

During the year we worked hard to minimise the number of vacant properties and launched a proactive programme of repairs and upgrades to the properties we own. We have begun the full refurbishment of a small scheme of flats in Tunstall. Our residents have helped us to create an aspirational standard for our properties.

Schools Service Lisa Woolrich

In the academic year of 2022/2023 our Counselling Service worked within 39 schools, an increase of 4 schools from last year. Our team have delivered a total of 7,445 sessions.

Our team consists of 20 paid members of staff, an increase of 3 staff members from last year. We have moved from Unit 7 at the Dudson Centre, into Marsh Street to facilitate joined up working, to decrease isolation felt from team members and ensuring that our funding was directed where needed, rather than on a unit. Staff are reporting to feel more connected to NSM due to this change of location.

We have also changed our approach to SLAs. Previously, these were emailed within a 4-week notice period. We are now taking a proactive approach to ensure that our commissioned schools are receiving regular emails during the term before the SLAs are due. This enables our Link Workers to have conversations with their SLT.

Our ambition last year included ‘to increase our services, both counselling and supervision to school staff. We are developing a brochure’ I am delighted to be able to write that, with an additional 4 schools onboard, our supervision to school staff is now firmly embedded within our service, with a total of 20 supervisees accessing this element of our service. Of which, 12 attend supervision on a monthly basis, with 8 accessing termly support. Our brochure is now available, which is complimented by a school service email banner.

We continue to respond and embrace additional work requested, which has included some ad hoc sessions to support staff with specific events i.e., when a student committed suicide, we were asked to offer debrief sessions to staff.

We implemented a new CRM System, Charity Log in September 2022, which has been embraced by our team.

Next year we hope to increase all aspects of our service. Whilst we are using the Mind Charity Shop in Longton for some supervision sessions, we are exploring the idea of holding our team meetings, subject to room as we continue to grow. In the spirit of sharing our experience and skills with other projects within NSM, we have now developed a Suicide Prevention Young Person Workshop. We look forward to delivering this within schools and further explore how our team can support, and be supported, by other services with NSM.

Page 7

North Staffs Mind TRUSTEES’ ANNUAL REPORT

Maccas Project Amy Lewis

Between the 01.04.2022 to the 31.03.2023 the Maccas Project supported 3,478 young people in school workshops. This is a significant increase from the previous years.

We have delivered workshops to primary schools, high schools and 6[th] form. We have targeted each year group at some point of the academic year. The workshops we have focused on this year were General Mental Health, Emotional Resilience, Anxiety and Transition to High School.

Feedback from YP who attended the workshops

“The workshop told me to care and look after the people with bad mental health”.

“The workshop helped me understand about mental health”.

“It reminds to me to always speak to someone”.

“That there is a website called speak up space to speak to someone”.

“It was helpful learning about the symptoms and signs so that I know when my friends may need help”.

Year 3 and 4 workshops

This year we have been funded to deliver workshops to year 3 and year 4 students, in the past we have worked from year 5 upwards. Of the 3,478 young people above, 1,025 of them were year 3 & 4 students. We have created two new interactive workshops on General Mental Health and a targeted Anxiety workshop.

Teacher feedback for year 3 and 4 workshops

Most of the teachers couldn’t believe that workshops like these existed and they felt that the children got so much from them. They felt that early intervention was key, and the workshops were needed in those early year groups. Teachers reported that there were a number of young people in year 3 and 4 that struggled with their mental health, and we explained it in a way that helped normalise things.

Wellbeing in nature workshops

The Maccas project also offered some wellbeing in nature workshops over Summer and October half term in collaboration with Staffordshire Wildlife Trust. We offered a session in Park Hall (ST3) where 12 YP attended, we offered another session at Hem Heath (ST4) where 6 YP attended and finally we offered our last session at Hem Heath (ST4) where 6 YP attended.

Feedback for Wellbeing in nature workshops

The feedback was very positive around the wellbeing in nature workshops. The YP particularly enjoyed, toasting marshmallows and making their own friendship bracelets. The friendship bracelets were a team effort and the YP loved the outcome. They got to use clay to make little pots and flowers and we made the Maccas logo out of clay/leaves/rocks. We made paint with everything that nature provided (mud, clay, berries etc). The YP also made a dream catcher out of wool and sticks.

We have continued to run MaccasZone throughout the year twice a month. We have offered 21 sessions over the year. In the last quarter we decided to let the group run once a month as we were finding YP could only attend once a month. We have started to do more activities with the YP which they seem to be enjoying.

Page 8

North Staffs Mind TRUSTEES’ ANNUAL REPORT

Speak Up Space Amy Lewis

Between the 01.04.2022 to the 31.03.2023 www.speakupspace.org.uk provided support to 6,628 - a slight decrease from the previous year.

In the same period, we have delivered 629 1-2-1 sessions to different young people.

During the year we were delighted to enhance the service through the introduction of volunteers. 3 volunteers have been fully trained up and 2 of them have been completing a placement with us with the intention to stay with us for longer. They are brilliant with our service users, and it’s been a real positive having volunteers on our service.

We have continued to grow our social media presence and intend to grow some more. We share self-help posts and share when the service is live so that more people know about Speak up Space.

We have had many positive outcomes on Speak up Space especially for those young people who have been in crisis. There have been several occasions where the team have had to contact the emergency services to get the young people the immediate help and support, they need.

On some of the chats YP leave feedback of how they felt the chat had gone, an example below:

“I felt like they really helped me and listened to what I was saying, thank you”.

Children and Young People Service – Stay Well

Deb Smith

Referrals received 307 Sessions offered 1567 Positive outcomes 88% DNA rate 7% Extra contacts outside of sessions 4,185

Requests for face-to-face sessions has increased over the year to 70% and 30% requested remote sessions. With this has also come an increase in non-attendance DNA rates resulting in firmer enforcement of our DNA policy.

Anxiety and self-harm are the most prevalent issues presented by young people which is the theme both locally and nationally.

During the year the team was impacted by unanticipated staff absences and colleagues moving to new roles within NS Mind. With all that in mind, the figures for the year are worth celebrating given the circumstances with which the team have managed to achieve them.

Training Claire Stewart

Overall service aims:

Internal training

Page 9

North Staffs Mind TRUSTEES’ ANNUAL REPORT

External Training

Customer feedback

“What a great way to start our Mental Health and Wellbeing journey!! The Managing Mental Health in the Workplace course was fantastic. It was very well structured and engaging and although this was only a one-day course, it has now provided our employees with the confidence and tools to not only understand the basics of their own personal Mental Health issues, but to have the ability to provide additional support to the rest of the business too.

Both instructors delivered the course with ease and really displayed their excitement and passion for what they do. Thank you Mind, we look forward to having you back very soon.” Fleet Operations, January 2023

Group peer support

Lydia Jenkins

Our weekly ‘Tuesday Evening Group’ continues to operate with an average of 15 clients attending each session to take part in a range of activities that include crafting, reading and music. The Group is a place where people can have a coffee/tea and an informal chat and make friends/socialise in a relaxed atmosphere, which is important for some of the clients who struggle with social anxiety and loneliness.

During the year we continued to grow our group offer – with new Women’s Be Excellent To Each Other, Brighter Future’s Orchid Project, Bentilee Community Lounge and Longton Support Drop In groups launched.

Public Benefit

The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing North Staffs Mind’s aims and objectives and planning future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

The trustees believe that the charity meets the principles relating to charities and public benefit described in the Charity Commission guidance and that this Trustees’ Annual Report demonstrates the charity’s contribution to the prevention and treatment of mental ill health among the people of North Staffordshire through the provision of supported housing, counselling services and the promotion of social activities through social support groups and befriending/mentoring activity.

Fundraising

North Staffs Mind complies with the regulatory standards for fundraising. It is registered with the Fundraising Regulator and committed to the Fundraising Promise and adherence to the Code of Fundraising Practice.

In the last financial year, it cost North Staffs Mind just over £2million to deliver its range of mental health services. Income from statutory funding and commercial services does not cover all of our costs and so we need to raise the balance through fundraising efforts.

Page 10

North Staffs Mind TRUSTEES’ ANNUAL REPORT

In 2022 we welcomed two new posts to focus on increasing our fundraised income – a fundraising coordinator and income and engagement lead.

North Staffs Mind is registered with the Fundraising Regulator and complies with all the relevant standards set out in the Code of Fundraising Practice.

Safeguards are in place with suppliers and those who fundraise on the charity’s behalf to ensure ongoing compliance and maintain reputation in the local community and beyond.

A complaints policy clearly explains how an individual can complain. No complaints regarding fundraising activities were received in the financial year 2022-23. There is a duty to report to the Fundraising Regulator on the totality of complaints.

As a provider of mental health services, North Staffs Mind aims to ensure that our fundraising meets the needs of the whole community. It is a signatory of the Fundraising Preference Service to enable individuals to opt out from receiving fundraising communications.

Plans for the future

The environment in which we work remains extremely challenging. As we enter a new financial year the economic outcome appears as gloomy and uncertain as the start as 2022-23. However, due to the hard work and dedication of the whole North Staffs Mind team we remain optimistic about the future as we look to continue to widen our reach and support even more local people.

Planning for our new Marsh Street redevelopment has begun and, in the summer of 2023, we undertook a wide consultation process to ensure that our plans for the building meet the needs and aspirations of the local area.

We continue to focus on being the very best employer we can be as we know that having a brilliant and expert team is key to our future success.

To facilitate our growth and to allow us to flexibly respond to new opportunities we look forward to welcoming a new ‘all round’ counselling post in September 2023. This post will also further enhance the mental wellbeing of our housing customers.

Our MQM success not only gave us cause for celebration – it has given us a fantastic launchpad for 2023-24 to enable us to go forth with confidence as we strive to enhance the mental wellbeing of North Staffordshire and beyond. This will be reflected in our new Strategic Plan which we look forward to launching in 2024.

Kate Boundy, Chief Executive

Financial review

A Statement of the Financial Activities of the charity is given on page 19. The total incoming resources for the year amounted to £2,122,432 (2022: £1,975,090) and £2,023,483 (2022: £1,849,783) was dispensed in direct pursuance of the charitable objectives of the company. There were net incoming resources of £98,949 (2022: £125,307). This has been added to the fund values brought forward at the beginning of the financial year, and the total of fund balances at 31 March 2023 was £1,202,731 (2022: £1,103,782).

The charity reviews its expenditure commitments on a regular basis and has implemented a programme of cost improvements to address the ongoing sustainability of a number of its operations going forward.

Page 11

North Staffs Mind TRUSTEES’ ANNUAL REPORT

Premises at Marsh Street are stated at their 1999 valuation figure. A re-valuation was undertaken during 2007 and this indicated a material difference between the value of the company’s assets and the amount at which they are stated in the accounts at that point in time. The Marsh Street premises continue to operate at full capacity. Trustees will continue to be provided with opportunities to reflect on the charity’s future premises’ requirements – and a current exercise sees us creating plans to redevelop the site. A decision will then be taken as to whether and if so, when to incorporate the full value of head office accommodation.

Investments during the year, which were interest bearing deposits with the Charities Official Investment Fund, were acquired in accordance with the powers contained in the company’s governing instrument and with the provisions of the Charities Act 2011.

The total grants for the year, after transfers to deferred income, were £1,339,240 (2022: £1,171,160). Grants from Public Sector Organisations totaled £1,101,470 (2022: £908,575) and represent 82% of total incoming resources.

There were no capital commitments at the balance sheet date and, in the view of the trustees, the funds held at 31 March 2023 were available and adequate to fulfill its existing obligations.

Through prudent financial management of North Staffs Mind, the majority of services and projects during the year remained within budget.

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Reserves policy

The trustees have reviewed the reserves policy and have agreed that the level of reserves is assessed annually in order to mitigate current and future risks as well as enabling North Staffs Mind to achieve its objectives. As at 31 March 2023, the actual reserves were £1,202,731. The amount required to meet contractual obligations is £191,000 and a further £78,000 relates to the designated fund requirement. The difference between the actual reserves and free reserves is £933,731, which predominantly relates to the organisation’s investment in long-term assets. Designated funds relate to service improvement and development (£3,000), Marsh Street Development (£20,000) and refurbishment of 30 Stanley Street (£55,000).

Financial value of volunteers

Volunteers make a significant contribution to the work of North Staffs Mind, supporting the charity to deliver both Counselling and the Tuesday social support group, and as trustees and in other roles. Volunteer counsellors support the charity to deliver counselling sessions for adults and children/young people, and volunteers within Community Support Services were involved in befriending/mentoring relationships and helped run social support group activity. We couldn’t achieve as much as we do without the invaluable support of our team of dedicated volunteers.

Page 12

North Staffs Mind TRUSTEES’ ANNUAL REPORT

Powers of investment

The trustees are authorised by the Memorandum of Association to invest monies not immediately required for the charity’s own purposes in such investments, securities or property as they deem fit, subject to any conditions required by law.

CHANGES IN FIXED ASSETS

The movement of fixed assets during the year is detailed in note 11 to the financial statements.

AUDITORS

The auditors, Dains Audit Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors (Trustees) are aware, there is no relevant information of which the company’s auditors are unaware. Additionally, the directors have taken all necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditors are aware of that information.

This report has been prepared in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities and in accordance with the provisions applicable to companies entitled to the small companies exemption.

Signed on behalf of the trustees:

Susan Moffat Chair Date: 2023

Page 13

North Staffs Mind

STATEMENT OF TRUSTEES’ RESPONSIBILITIES IN THE PREPARATION OF FINANCIAL STATEMENTS

The trustees (who are also directors of North Staffs MIND for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

This report was approved by the trustees on 2023 and signed on their behalf by:

Susan Moffat Chair

Page 14

North Staffs Mind INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH STAFFS MIND

Opinion

We have audited the financial statements of North Staffs MIND (the ‘charitable company’) for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and related notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Page 15

North Staffs Mind INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH STAFFS MIND

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report and the Trustees’ annual report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 14, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 16

North Staffs Mind INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH STAFFS MIND

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

Page 17

North Staffs Mind INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF NORTH STAFFS MIND

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.

Use of this report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

JONATHAN DUDLEY (Senior Statutory Auditor) For and on behalf of Dains Audit Limited Statutory Auditor Chartered Accountants Suite 2, Albion House 2 Etruria Office Village Forge Lane Stoke-on-Trent ST1 5RQ

2023

Page 18

North Staffs Mind STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) for the year ended 31 March 2023

_
_
EXPENDITURE ON:
Charitable activities:
Adult counselling
5
868,450
Children’s counselling
5
555,617
Housing
5
471,658
Community support services
5
26,410
External training
5
46,558
_
TOTAL EXPENDITURE
1,968,693
_
NET INCOME AND NET
MOVEMENT IN FUNDS
17
69,064
_
RECONCILIATION OF FUNDS:
Total funds brought forward
1,101,461
_
TOTAL FUNDS CARRIED
FORWARD
17
1,170,525
 _
__
__
_
__
__
3,617
872,067
721,370
49,280
604,897
580,552
-
471,658
464,590
1,893
28,303
13,642
-
46,558
69,629
_
_
_
54,790
2,023,483
1,849,783
_
___
___
29,885
98,949
125,307
_
_
_
2,321
1,103,782
978,475
_
_
_
32,206
1,202,731
1,103,782

All income and expenditure derives from continuing activities.

All gains and losses recognised in the year have been dealt with in the Statement of Financial Activities.

The notes on pages 22 to 41 form part of the financial statements.

Page 19

North Staffs Mind BALANCE SHEET At 31 March 2023


Note		 2023 2022
£ £ £ £
FIXED ASSETS
Tangible assets 11 410,124 291,451
CURRENT ASSETS
Debtors 12 192,561 178,710
Short term deposits 13 250,000 -
Cash at bank and in hand 14 581,355 877,685
_ _
1,023,916 1,056,695
CREDITORS: Amounts
falling due within one year 15 (231,309) (244,064)
_ _
NET CURRENT ASSETS 792,607 812,331
_ _
NET ASSETS 1,202,731 1,103,782
_ _
THE FUNDS OF THE
CHARITY
UNRESTRICTED FUNDS
General funds 17-18 1,092,525 1,060,264
Designated funds 17-18 78,000 41,197
_ _
1,170,525 1,101,461
RESTRICTED FUNDS 17-18 32,206 2,321
_ _
TOTAL CHARITY FUNDS 17-18 1,202,731 1,103,782
_ _

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements on pages 19 to 41 were approved by the board and authorised for issue on 2023 and were signed on its behalf by:

Susan Moffat Neil Dingley Chair Treasurer

Company Registration No. 02294089 Registered Charity No. 700788

The notes on pages 22 to 41 form part of the financial statements.

Page 20

North Staffs Mind STATEMENT OF CASH FLOWS for the year ended 31 March 2023

Note
NET CASH FLOW FROM OPERATING
ACTIVITIES
20
CASH FLOW FROM INVESTING ACTIVITES:
Payments to acquire tangible fixed assets
11
Interest received
4
Payment to acquire short term deposits
13
NET CASH FLOW FROM INVESTING
ACTIVITES
NET INCREASE/(DECREASE) IN CASH AND
CASH EQUIVALENTS
Cash and cash equivalents brought forward
CASH AND CASH EQUIVALENTS CARRIED
FORWARD
CASH AND CASH EQUIVALENTS CONSISTS
OF:
Cash at bank and in hand
14
CASH AND CASH EQUIVALENTS CARRIED
FORWARD		 2023
£
83,533
_

(132,272)
2,409
(250,000)
__
_
(379,863)
__
_
(296,330)
877,685
_
581,355
_
581,355
_
581,355
_		 2022
£
149,143
_
(9,066)
91
-
_
(8,975)
_
140,168
737,517
_
877,685
_
877,685
_
877,685
_

The notes on pages 22 to 41 form part of the financial statements.

Page 21

North Staffs Mind ACCOUNTING POLICIES for the year ended 31 March 2023

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows.

GENERAL INFORMATION AND BASIS OF PREPARATION

North Staffs MIND is a company limited by guarantee in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are given in the trustees annual report on page 4.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements 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 October 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

GOING CONCERN

The Trustees have reviewed and approved financial projections including cashflow forecasts for the period to 30 September 2024. The Trustees believe there are adequate resources which will enable the charity to meet its liabilities as they fall due for the foreseeable future. For this reason, the Trustees have adopted the going concern basis in preparing the financial statements.

ACCOUNTING CONVENTION

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

INCOMING RESOURCES

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. Service charges received in advance are apportioned over the accounting periods to which they relate. Interest receivable on bank deposits is accrued on a daily basis over the period in which it is earned.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees’ Annual Report.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Page 22

North Staffs Mind ACCOUNTING POLICIES for the year ended 31 March 2023

Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received, and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

LEGACY INCOME

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion, legacies will be notified to the charity, however, it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

RESOURCES EXPENDED

Expenditure is charged on an accruals basis, inclusive of irrecoverable Value Added Tax. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably.

OPERATING LEASES

Annual rentals under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term.

TANGIBLE FIXED ASSETS

Capital expenditure over a value of £500 is capitalised.

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. On transition to FRS 102 the Trustees’ have taken the decision to use the valuation at 1999 as the deemed cost of the property.

Page 23

North Staffs Mind ACCOUNTING POLICIES for the year ended 31 March 2023

Depreciation is provided at the following annual rates as applied to the cost or valuation in order to write off each asset over its estimated useful economic life.

Freehold land - nil Freehold buildings - 2% straight line Housing furniture and equipment - 15% - 33.3% straight line Office furniture and equipment - 15% - 33.3% straight line

INVESTMENTS

Investments comprising short-term deposits with the Charities Official Investment Fund are stated at cost and are repayable on demand. They are therefore included in the accounts as current assets.

DEBTORS

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

CASH AT BANK AND IN HAND

Cash at bank and in hand includes cash and short term highly liquid investments repayable without penalty on notice of not more than 24 hours.

CREDITORS

Creditors 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 are normally recognised at their settlement amount after allowing for any trade discounts due.

FINANCIAL INSTRUMENTS

The charitable company only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the charitable company and their measurement basis are as follows:

Financial assets – Trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost as detailed in note 12. Prepayments are not financial instruments.

Cash at bank – is classified as a basic financial instrument and is measured at face value.

Financial liabilities – trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost as detailed in note 15. Taxation and social security are not included in the financial instruments disclosure definition, deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.

RETIREMENT BENEFITS

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The amount charged against profits represents the contributions payable to the scheme in respect of the accounting year.

Page 24

North Staffs Mind ACCOUNTING POLICIES for the year ended 31 March 2023

FUND ACCOUNTING

General accumulated funds are unrestricted funds available to the charity for its general purposes and include, from time to time, funds designated by the charity for particular purposes, the use of any such designated funds remaining at all times at the discretion of the Trustees.

Restricted funds are subject to restrictions imposed by the donor or by the specific terms of the appeal under which funds are raised. The cost of raising and administering such funds are charged against the specific fund. The restrictions are binding upon the Charity.

TAXATION

As a registered charity the company is exempt from liability to corporation tax on its income from charitable activities and capital gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

JUDGEMENTS IN APPLYING ACOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the Charitable company's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects both current and future periods.

Freehold Property

Freehold land and buildings comprise the company headquarters at Marsh Street, Hanley (cost £141,900, valuation £170,000) and properties held for the provision of housing (cost £238,928). The land and buildings were valued in 1999 by McGarrigle and Company, Chartered Surveyors and Valuers. On transition to FRS 102 the Trustees’ have taken the decision to use the valuation at 1999 as the deemed cost of the property. Included in the total land and buildings is £85,000 which relates to land on which no depreciation has been charged.

Page 25

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

1 DONATIONS AND LEGACIES

Unrestricted funds

Donations and Legacies Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2023
2022
£
£
£
£
48,341
26,143
74,484
74,657

2 CHARITABLE ACTIVITIES

Charitable activities for 2023 are made up as follows:

Unrestricted Restricted Total
funds funds 2023
£ £ £
Adult Counselling
North Staffordshire Combined Healthcare 276,045 - 276,045
Trust
Mind (NAMH) - 1,296 1,296
Cheshire Police 11,309 - 11,309
Private commissioned work 20,803 - 20,803
Midlands Partnership NHS Foundation Trust 484,266 - 484,266
_ _ _
792,423 1,296 793,719
Children’s Counselling
Stoke-on-Trent/Staffordshire Schools 324,850 - 324,850
Mind (NAMH) - 54,754 54,754
Private commissioned work 4,185 - 4,185
Changes Health & Wellbeing 154,250 - 154,250
_ _ ______
483,285 54,754 538,039
Community Support Services
Stoke-on-Trent City Council 5,000 - 5,000
Mind (NAMH) - 2,482
 2,482
5,000 2,482 7,482
Property Services charges – housing 651,463 - 651,463
benefit, rent and supporting people
External Training 30,368 -
 30,368
1,962,539 58,532 2,021,071
_ _ _

Page 26

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

2. CHARITABLE ACTIVITIES (CONTINUED)

Charitable activities for 2022 are made up as follows:

Unrestricted Restricted Total
funds funds 2022
£ £ £
Adult Counselling
North Staffordshire Combined Healthcare 256,395 - 256,395
Trust
Mind (NAMH) - 21,281 21,281
Cheshire Police 61,119 - 61,119
Private commissioned work 25,143 - 25,143
Midlands Partnership NHS Foundation 266,573 - 266,573
Trust
_ _ _
609,230 21,281 630,511
Children’s Counselling
Stoke-on-Trent/Staffordshire Schools 322,100 - 322,100
Mind (NAMH) - 58,264 58,264
Private commissioned work 857 - 857
Changes Health & Wellbeing 157,040 - 157,040
_ _ _
479,997 58,264 538,261
Community Support Services
Stoke-on-Trent City Council 1,194 - 1,194
Community Foundation 1,194 - 1,194
2,388 - 2,388
Property Services charges – housing 648,129 - 648,129
benefit, rent and supporting people
External Training 62,880 - 62,880
1,802,624 79,545 1,882,169
_ _ _

Page 27

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

3 MISCELLANEOUS INCOME

Unrestricted funds
ThinkWell
Other
INVESTMENT INCOME
Unrestricted funds
Interest		 Total
2023
£
24,180
288
_
24,468
Total
2023
£
2,409		 Total
2022
£
14,570
3,604
_
18,174

Total
2022
£
91

4 INVESTMENT INCOME

5 RESOURCES EXPENDED: CHARITABLE ACTIVITIES 2023

Activities
Grant funding of		 Support Total
undertaken
activities		 Costs 2023
directly
£
£		 £ £
Adult counselling 129,465
592,230		 150,372 872,067
Children’s counselling 21,387
480,984		 102,526 604,897
Housing 393,054
-		 78,604 471,658
Community support services 17,403
7,482		 3,418 28,303
External training 39,723
-		 6,835 46,558
_
_		 _ _
601,032
1,080,696		 341,755 2,023,483

Page 28

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

5 RESOURCES EXPENDED: CHARITABLE ACTIVITIES 2023 (CONTINUED)

Adult
counselling
£
Children’s
counselling
£
Salaries and social security costs
653,250
455,431
Pension contributions
25,965
18,443
Training
8,234
-
Travel
542
1,010
Advertising and publicity
-
-
Sessional work
450
-
Professional insurance
920
658
Supervision
7,257
10,618
Volunteer expenses
202
-
Other costs
17,516
10,251
Property costs
7,358
4,820
Depreciation
-
1,141
Support costs (see note 6)
150,372
102,526
_
_
872,067

604,897
 Housing
£
Community
support
services
£
148,505
22,138
5,580
874
1,250
-
4,282
-
-
-
-
-
-
-
-
-
-
644
10,905
329
213,192
900
9,341
-
78,604
3,418
_
_
471,658

28,303
 External
training
£
Total
2023
£
32,382
1,311,706
339
51,201
-
9,484
-
5,834
-
-
-
450
-
1,578
-
17,875
-
846
4,121
43,122
2,881
229,151
-
10,482
6,835
341,755
_
_
46,558

2,023,483

Resources expended on charitable activities for 2023 was £2,023,483 (2022: £1,849,783) of which £54,790 (2022: £101,490) was attributable to restricted funds and £1,968,693 (2022: £1,748,293) was attributable to unrestricted funds.

RESOURCES EXPENDED: CHARITABLE ACTIVITIES 2022:

Activities
Grant funding of		 Support Total
undertaken
activities		 Costs 2022
directly
£
£		 £ £
Adult counselling 179,203
395,331		 146,836 721,370
Children’s counselling 5,086
458,750		 116,716 580,552
Housing 370,465
-		 94,125 464,590
Community support services 7,489
2,388		 3,765 13,642
External training 54,569
-		 15,060 69,629
_
_		 _ _
616,812
856,469		 376,502 1,849,783

Page 29

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

5 RESOURCES EXPENDED: CHARITABLE ACTIVITIES 2022 (CONTINUED)

Adult
counselling
£
Children’s
counselling
£
Salaries and social security costs
512,582
422,151
Pension contributions
19,661
16,755
Training
-
-
Travel
498
898
Advertising and publicity
-
-
Sessional work
450
-
Professional insurance
1,067
541
Supervision
3,289
10,905
Volunteer expenses
-
-
Other costs
30,977
8,280
Property costs
6,010
3,742
Depreciation
-
564
Support costs (see note 6)
146,836
116,716
_
_
721,370

580,552
 Housing
£
Community
support
services
£
137,718
9,275
4,758
253
1,715
-
4,299
-
-
-
-
-
-
-
-
-
-
-
14,750
189
199,551
160
7,674
-
94,125
3,765
_
_
464,590

13,642
 External
training
£
Total
2022
£
43,163
1,124,889
1,549
42,976
-
1,715
-
5,695
-
-
-
450
-
1,608
-
14,194
-
-
7,034
61,230
2,823
212,286
-
8,238
15,060
376,502
_
_
69,629

1,849,783

6 SUPPORT COSTS ALLOCATION 2023

Salaries and social security
costs
Pensions
Training
Travelling expenses
Office expenses
Insurance
Professional fees
Advertising and publicity
Rent
Utilities
Computer software and support
Repairs and renewals
Depreciation
Other
Governance		 Adult
Counselling
£
90,653
4,073
802
479
8,730
3,464
3,482
165
443
3,094

16,440
4,566
1,372
7,849
4,760
150,372
Children’s
Counselling
Housing
£
£
61,809
47,387
2,777
2,129
547
419
327
251
5,953
4,564
2,361
1,810
2,374
1,820
113
86
302
232
2,110
1,617
11,209
8,593
3,113
2,387
935
717
5,351
4,104
3,245
2,488

102,526
78,604
Children’s
Counselling
Housing
£
£
61,809
47,387
2,777
2,129
547
419
327
251
5,953
4,564
2,361
1,810
2,374
1,820
113
86
302
232
2,110
1,617
11,209
8,593
3,113
2,387
935
717
5,351
4,104
3,245
2,488

102,526
78,604		 Comm-
unity
support
services
£
2,060
93
18
11
198
79
79
4
10
70
374
104
31
179
108

3,418		 External
training
£
4,121
185
36
22
397
157
158
8
20
141
747
208
62
357
216

6,835

Total
2023
£
206,030
9,257
1,822
1,090
19,842
7,871
7,913
376
1,007
7,032
37,363
10,378
3,117
17,840
10,817

341,755
78,604

Page 30

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

6 SUPPORT COSTS ALLOCATION 2022 (CONTINUED)

Salaries and social security
costs
Pensions
Training
Travelling expenses
Office expenses
Insurance
Professional fees
Advertising and publicity
Rent
Utilities
Computer software and support
Repairs and renewals
Depreciation
Other
Governance		 Adult
Counselling
£
98,978
3,491
1,248
89
6,528
1,799
211
5
243
1,408

12,150
4,712
1,175
10,801
3,998
146,836
Children’s
Counselling
Housing
£
£
78,675
63,448
2,775
2,237
992
800
71
57
5,189
4,185
1,430
1,153
167
135
4
3
193
156
1,119
902
9,658
7,789
3,745
3,020
934
753
8,586
6,924
3,178
2,563

116,716
94,125
Children’s
Counselling
Housing
£
£
78,675
63,448
2,775
2,237
992
800
71
57
5,189
4,185
1,430
1,153
167
135
4
3
193
156
1,119
902
9,658
7,789
3,745
3,020
934
753
8,586
6,924
3,178
2,563

116,716
94,125		 Comm-
unity
support
services
£
2,538
89
32
2
167
46
5
1
6
36
312
121
30
277
103

3,765		 External
training
£
10,152
358
128
9
670
184
22
1
25
144
1,246
483
120
1,108
410

15,060

Total
2022
£
253,791
8,950
3,200
228
16,739
4,612
540
14
623
3,609
31,155
12,081
3,012
27,696
10,252

376,502
94,125

The charity allocates its support costs as shown above and then further apportions these costs between the five charitable activities undertaken (see note 5). Support costs are allocated on a basis consistent with the use of resources.

7 NET INCOMING RESOURCES FOR THE YEAR

Net incoming resources are arrived at after charging the following:

2023 2022
£ £
Depreciation and other amounts written off tangible fixed
assets – owned 13,599 11,250
Auditors’ remuneration:
Audit services 9,200 8,760
Operating lease:
Land & building 10,048 4,848
Other equipment 12,834 13,322

Page 31

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

8 TRUSTEES AND KEY MANAGEMENT PERSONNEL REMUNERATION AND EXPENSES

In accordance with the governing instrument, no emoluments were paid during the year (2022: £Nil) to the Chair, the directors or any of the trustees.

The total amount of employee benefits received by key management personnel is £175,749 (2022: £175,665). Key management are as disclosed on page 1.

Travel expenses of £Nil (2022: £Nil) have been reimbursed during the year to trustees.

Details of employee costs are as follows:

2023 2022
£ £
Wages and salaries 1,414,700 1,286,123
Social security costs 104,269 94,024
Pension costs 60,459 51,925
1,579,428 1,432,071

10 STAFF COSTS AND NUMBERS (CONTINUED)

No employee received remuneration amounting to more than £60,000 in either year.

The average number of persons (excluding trustees) employed, analysed during the year by category, was as follows:

Counselling and Care Services
Housing Project Services
Community Support Services
Support staff:
Administration/accounts
Chief executive		 2023
Number
64
7
2
10
1
84		 2022
Number
56
7
2
10
1

76

Page 32

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

10 PENSION SCHEME

The charity operates a defined contribution scheme on behalf of its employees. The pension cost charge for the year represents contributions payable by the charity to the fund and amounted to £60,459 (2022: £51,925). There were outstanding contributions of £Nil (2022: £Nil) at the year end.

11 TANGIBLE FIXED ASSETS

Freehold land
and buildings
Office furniture
and equipment
Housing
furniture and
equipment
£
£
£
COST/VALUATION
At beginning of year
408,928
81,548
78,280
Additions
92,500
1,233
38,539
At end of year
501,428
82,781
116,819
DEPRECIATION
At beginning of year
138,686
65,373
73,246
Charge for year
6,479
3,276
3,844
At end of year
145,165
68,649
77,090
NET BOOK VALUE
At 31 March 2023
356,263
14,132
39,729
At 31 March 2022
270,242
16,175
5,034		 Total
£
568,756
132,272
701,028
277,305
13,599
290,904
410,124
291,451

Freehold land and buildings comprise the company headquarters at Marsh Street, Hanley (cost £141,900 valuation £170,000) and properties held for the provision of housing (cost £238,928). The land and buildings were valued in 1999 by McGarrigle and Company, Chartered Surveyors and Valuers. Assets were valued on the basis of ‘the market value of the freehold interest in the property in its current physical condition’ as defined by the RICS valuation professional standards. On transition to FRS 102 the Trustees’ have taken the decision to use the valuation at 1999 as the deemed cost of the property. Included in the total land and buildings is £85,000 which relates to land on which no depreciation has been charged.

Fixed assets are held for direct charitable purposes.

Security enhancements have been included within additions to office furniture and equipment.

Page 33

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

11 TANGIBLE FIXED ASSETS (CONTINUED)

If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:

Cost
Accumulated Depreciation
Net Book Value
12 DEBTORS
Trade debtors
Prepayments and accrued income
13 SHORT TERM DEPOSITS
Treasury reserve account
14 CASH AT BANK AND IN HAND
Cash at bank and in hand
Charities official investment fund		 2023
£
473,328

132,522


340,806

2023
£
128,350
64,211

192,561

2023
£
250,000

2023
£
462,766
118,589

581,355
 2022
£
380,828
126,605
254,223
2022
£
127,016
51,694
178,710
2022
£
-
2022
£
761,162
116,523
877,685

Page 34

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

15 CREDITORS: Amounts falling due within one year

Trade creditors
Other taxes and social security
Accruals
Deferred income (see note 16)
Other Creditors		 2023
£
31,054
23,693
21,742
153,476
1,344

231,309
 2022
£
33,681
39,845
20,570
147,268
2,700
244,064

16 DEFERRED INCOME

The movements for the year as follows:

At 1
April
2022
Received
Released
£
£
£
Deferred income
147,268
840,495
(834,287)

 At 31
March
2023
£
153,476

Page 35

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

17 STATEMENT OF FUNDS
At 1 At 31
April March
2022 Income Expenditure Transfers 2023
£ £ £ £ £
UNRESTRICTED FUNDS
General fund 1,060,264 2,037,307 (1,924,443) (80,603) 1,092,525
Designated funds:
Service Improvement and
Development 3,000 - - - 3,000
MACCAS Zone Project 18,197 450 (21,388) 2,741 -
Marsh Street Development 20,000 - - - 20,000
Refurbishment of 30 Stanley - - (22,862) 77,862 55,000
St.
1,101,461 2,037,757 (1,968,693)
 - 1,170,525
RESTRICTED FUNDS
Co-op Resilience Programme
-		 23,418 (23,418) - -
Mind Mentor Project 2,321 1,296 (3,617) - -
Whole School Approach - 525 (525) - -
SCESS - 30,811 (25,337) - 5,474
EIIPL - 2,482 (1,893) - 589
Parogon Donation - 26,143 -
 - 26,143
2,321 84,675 (54,790)
 - 32,206
TOTAL FUNDS 1,103,782 2,122,432 (2,023,483) - 1,202,731

Unrestricted Funds

The general funds represent the unrestricted funds of the charity that are not designated for particular purposes.

The designated funds are as follows:

Service Improvement and Development - funding for continuing professional development activity.

Maccas Zone - awareness raising activity supporting the emotional and mental health needs of young men. Income during the period was generated from donations, fundraising activities and the Co-op Resilience grant included in restricted income.

Page 36

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

17 STATEMENT OF FUNDS (CONTINUED)

Marsh Street Development – investment in the creation of plans for our Marsh Street redevelopment project. This will take us to planning and approval and allows us to create a funding strategy for the build phase.

Refurbishment of 30 Stanley Street – investment in refurbishment of our residential units at 30 Stanely Street, one flat was completed during the year with the other three to follow.

Purchase of land – during the year the plot of land adjacent to our Marsh Street office was purchased and will form part of our redevelopment plans.

Transfers

£2,741 was transferred out of the designated fund allocations in relation to the MACCAS Project as expenditure on this area of work was no longer required as this will now be funded through on going activities.

£170,362 has been transferred from the general fund to the designated funds as agreed by the board of trustees to ensure that adequate levels of funding are available to deliver the required developments.

Restricted Funds

The restricted funds represent the following contracts to supply specific services for adults and young people.

£23,418 of the restricted funds income relates to funding from Mind (National Association for Mental Health) through the Co-op Foundation to provide funding for our MACCAS project for a period of 12 months, which will support young people through delivering workshops in schools and colleges across Staffordshire.

£1,296 of the restricted funds income relates to funding Mind (National Association for Menal Health) through their pilot Mentor Project offering support to employees and line managers.

£525 of the restricted funds income relates to funding from Mind (National Association for Mental Health) to carry out Mind’s whole school approach to mental health with the Co-op Academy Trust.

£30,811 of the restricted funds income relates to funding from Mind (National Association for Mental Health) for their SCESS project to provide support to 11-18 year olds through delivering group support and 1:1 guided self help sessions.

£2,482 of the restricted funds income relates to funding from Mind (National Association for Mental Health) for their EIIPL project to embed a wide range of diverse approached in equality, influence and participation to shape the organisation and the services it provides.

£26,143 of the restricted funds related to a donation from the Parogon Group where we will complete a piece of work supporting young adults between the ages of 18-25.

Page 37

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

17 STATEMENT OF FUNDS (CONTINUED)

STATEMENT OF FUNDS 2022

UNRESTRICTED FUNDS
General fund
Designated funds:
CSS/Peer support staffing
provision
King Street operational costs
Service Improvement and
Development
MACCAS Zone Project
Adult Paid Service
Marsh Street Development
RESTRICTED FUNDS
Resilience Project
Co-op Resilience Programme
Mind Mentor Project
Whole School Approach
TOTAL FUNDS		 At 1
April
2021
£
Income
£
Expenditure
£
Transfers
£
At 31
March
2022
£
879,267
1,800,395 (1,554,793)
(64,605)
1,060,264
8,156
787
(9,877)
934
-
7,813
-
-
(7,813)
-
3,000
-
-
-
3,000
26,360
8,101
(4,420)
(11,844)
18,197
29,613
86,262
(179,203)
63,328
-
-
-
-
20,000
20,000
954,209
1,895,545 (1,748,293)
-
1,101,461
24,266
-
(24,266)
-
-
-
35,539
(35,539)
-
-
-
21,281
(18,960)
-
2,321
-
22,725
(22,725)
-
-
978,478
1,975,090 (1,849,783)
-
1,103,782

Unrestricted Funds

The general funds represent the unrestricted funds of the charity that are not designated for particular purposes.

The designated funds are as follows:

CSS/Peer Support staffing provision - the Tuesday evening social support group in the city and also the Be Excellent and Callums Destiney groups will be funded through on going activities. King Street operational costs - no additional premises costs with respect to dilapidations were required.

Service Improvement and Development - funding for continuing professional development activity.

Maccas Zone - awareness raising activity supporting the emotional and mental health needs of young men. Income during the period was generated from donations, fundraising activities and the Co-op Resilience grant included in restricted income.

Page 38

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

17 STATEMENT OF FUNDS (CONTINUED)

Adult Paid Service – funding to provide a new service launched during the year, which was impacted by the ongoing pandemic, additional funding required whilst we continue to promote and grow our customer base.

Marsh Street Development – investment in the creation of plans for our Marsh Street redevelopment project. This will take us to planning and approval and allows us to create a funding strategy for the build phase.

Transfers

£19,657 was transferred out of the designated fund allocations in relation to King Street operational costs and MACCAS Project as expenditure on these areas of work had not been utilised or was no longer required.

£84,262 has been transferred from the general fund to the designated funds as agreed by the board of trustees to ensure that adequate levels of funding are available to deliver the required developments.

Restricted Funds

The restricted funds represent the following contracts to supply specific services for adults and young people.

£35,539 of the restricted funds income relates to funding from Mind (National Association for Mental Health) through the Co-op Foundation to provide funding for our MACCAS project for a period of 12 months, which will support young people through delivering workshops in schools and colleges across Staffordshire.

£21,281 of the restricted funds income relates to funding from Mind (National Association for Mental Health) through their pilot Mentor Project offering support to employees and line managers.

£22,725 of the restricted funds income relates to funding from Mind (National Association for Mental Health) to carry out Mind’s whole school approach to mental health with the Co-op Academy Trust.

18 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
Unrestricted funds
funds Designated Restricted Total
General funds funds funds Funds
£ £ £ £
Tangible fixed assets 410,124 - - 410,124
Debtors 192,561 - - 192,561
Short term deposits 250,000 - - 250,000
Cash at bank and in hand 471,149 78,000 32,206 581,355
Creditors due within one year
(231,309)		 - - (231,309)
Total net assets 1,092,525 78,000 32,206 1,202,731

Page 39

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

18 ANALYSIS OF NET ASSETS BETWEEN FUNDS 2022

Unrestricted
Unrestricted funds
funds Designated Restricted Total
General funds funds funds Funds
£ £ £ £
Tangible fixed assets 291,451 - - 291,451
Debtors 178,710 - - 178,710
Cash at bank and in hand 834,167 41,197 2,321 877,685
Creditors due within one year
(244,064)		 - - (244,064)
Total net assets 1,060,264 41,197 2,321 1,103,782
19 FINANCIAL INSTRUMENTS
2023 2022
£ £
Financial assets measured at fair value through profit or 831,355 877,685
loss
Financial assets measured at amortised cost 162,589 152,062
Financial liabilities measured at amortised cost 52,795 56,951

Financial assets measured at fair value through the profit and loss include cash at bank and in hand and short term deposits.

Financial assets measured at amortised cost include trade debtors and accrued income. Financial liabilities measured at amortised cost include trade creditors, accruals and other creditors.

20 RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for year
Net interest receivable
Depreciation and impairment of tangible fixed assets
(Increase)/Decrease in debtors
Increase/(Decrease) in creditors		 2023
£
98,949
(2,409)
13,599
(13,851)
(12,755)

83,533
 2022
£
125,307
(91)
11,250
(17,994)
30,671
149,143

Page 40

North Staffs Mind NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023

21 ANALYSIS OF CHANGES IN NET DEBT

Cash and cash equivalents
Total net debt		 31 March
2022
Cash flows
31 March
2023
£
£
£
877,685
(296,330)
581,355
877,685
(296,330)
581,355

22 COMMITMENTS

There were no capital commitments at the year end (2022: £nil).

Operating lease commitments with regard to non-cancellable operating leases are as follows:

2023
 2022
Land and Land and
buildings Other buildings Other
£ £ £ £
Operating leases which expire:
Within 1 year 33,572 4,260 4,848 6,177
Within 2-5 years 57,200 11,262 - 5,476
Later than 5 years - - - -

23 RELATED PARTY TRANSACTIONS

There have been no related party transactions.

Page 41