COMPANY REGISTRATION NUMBER N1005568
CHARITY REGISTRATION NUMBER NIC100753
ACTION MENTAL HEALTH
(CHARITABLE COMPANY- LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2023

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
CONTENTS
For the Year Ended 31 March 2023
Pages
General Information
Report of the Directors
2-10
Auditor's Report
statement of Financial Activities
16-17
Summary Income and Expenditure Account
18
Balance Sheet
19
Statement of Cash Flows
20
Notes to the Statement of Cash Flows
21
Notes to the Financial Statements
22-39

ACTION MENTAL HEALTH
{LIMITED BY GUARANTEE)
GENERAL INFORMATION
DIRECTORS- MAIN BOARD
Mr P Fitzsimmons
Chairman (resigned 22 February 2023)
Mr W A McKeown
Vice Chairman (Interim Chairman 23 February 2023 to 30 August 2023)
Mrs A Craigan
Treasurer
Mr H W R Kohner
J L C Thompson DL
MrEFFee
Mr D P McAuley
Mr D M McKeown
Ms N Kerr
Mr S Robinson
Mrs S Cooke
Mr J McAdams
Prof G Lynch
Mrs R Kelly
Chairman (30 August 2023)
(resigned 28 June 2023)
INDEPENDENT BOARD MEMBERS
Mr D Morrissey
Mr B McDonald
Ms G Mornhinweg
SECRETARY
Mrs l Gallen
CHIEF EXECUTIVE OFFICER
Mr D Babington
REGISTERED OFFICE
AMH Central Office
27 Jubilee Road
NEWTOWNARDS BT23 4YH
COMPANY REGISTRATION NUMBER
N1005568
CHARITY REGISTRATION NUMBER
NIC100753
AUDITOR
GMCG BELFAST
Chartered Accountants &
Statutory Auditor
Alfred House
19 Alfred Street
BELFAST BT2 8EQ
BANKERS
Danske Bank
Business Banking Centre, PO Box 183
Donegall Square West, BELFAST BT16JS
SOLICITORS
Tughans
Marlborough House
30 Victoria Street
BELFAST BT1 3GG
INVESTMENT BROKERS
Evelyn Partners
The Linenhall
32-38 Linenhall Street
BELFAST BT2 8BG
Edwards & Co
28 Hill Street
BELFAST BT12LA
CCLA
Senator House
85 Queen Victoria Street
London EC4V 4ET

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
REPORT OF THE DIRECTORS
The Directors present their report and the financial statements for the year ended 31 March
2023. The Directors 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) in preparing these accounts.
CONSTITUTION
Action Mental Health (AMH) is a charitable company limited by guarantee, registered under
N1005568, governed by the Articles of Association. The company is recognised as a charity
and is registered under NIC100753 and is recognised as a charity by HM Revenue & Customs
under reference number XN 47959.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The AMH board is comprised of up to 15 Directors as set out in the charity's Articles of
Association. Directors may serve for a maximum of 3 terms of 4 years, save for Serving
Directors who, having served 15 years, must be re-appointed on an annual basis. Directors
are recruited to the Board through an open recruitment and selection process, although
4 Directors may be co-opted annually. The Governance Manual guides the work of the Board,
which includes an induction programme for Directors, Terms of Reference for Committees and
roles and responsibilities of office bearers.
AMH decisions on strategy, policy and material capital expenditure are taken by the full Board
and it ensures the Strategic Plan guides the Executive over a three year time span. Day to day
decision making is under the supervision of the Chief Executive Officer, Mr D Babington, with
regular reporting to the Board, Finance Committee, Audit and Risk Committee, Nominations
and Remuneration Committee, Therapeutic Services Committee, Innovation and Strategy
Committee. The Chief Executive Officer of AMH directly manages the Senior Management
Team and they ensure targets in the annual Operational Plan are achieved.
In line with corporate good practice AMH has an Audit and Risk Committee comprising of two
independent and three Board members and it meets at least three times a year" the Chief
Executive Officer and Director of Business Support also attend, with the external auditors
present when appropriate. Usually each year a Directors, Conference is held to enable the
Board and all managers to assess progress and consider the future.
During the year the Board worked through a number of actions resulting from the Governance
Health Check started in late 2021 including revising the Governance Manual; the Charity
Commission Northern Ireland provided consent for the revised Articles on 27 November 2022
and they were subsequently lodged with Companies House. Experience from Covid resulted
in many Board and Committee meetings being conducted remotely and this has continued to
facilitate attendance and engagement. The Board and Finance Committee met 6 times, the
Audit and Risk Committee, Nominations and Remuneration Committee, Therapeutic Services
Committee and the Innovation and Strategy Committee each met on 4 occasions. Due to
significant uncertainties about the future of ESF funding ending on 31 March 2023 the Board
decided not to hold a Directors, Conference until there was greater clarity about the future and
Directors were reassured that that there was a Strategy already in place for the period 2022-
2025. Throughout the year a number of audits from DfE and others such as the ETI provided
reassurance to the Board.

ACTION MENTAL HEALTH
LIMITED BY GUARANTEE
REPORT OF THE DIRECTORS
Continued
STRUCTURE, GOVERNANCE AND MANAGEMENT (Continued)
In order to support the response to the loss of ESF funding and subsequent uncertainties the
Board established a Transition Steering Group of 4 Directors to work closely with the SMT on
contingency planning for the future. This included providing oversight of a bid to the new UK
Shared Prosperity Fund {UKSPF), which was being commissioned by the Department of
Levelling Up Housing and Communities at Westminster.
The Nominations and Remuneration Committee consider pay levels for all staff, and possible
Cost of Living increases on an annual basis and the annual accounts are available on the
website" the Committee seeks approval from the full Board for any increases in staff salaries.
In 2013 the Committee commissioned an extensive independent review of all staff salaries
which benchmarked them against other locally based charities, sectors and National Joint
Council (NJC) scales and the recommendations were implemented in full. The only adjustment
to this was in response to the Covid pandemic and the Board commissioned a further
independent salary review to ensure the rates properly reflected market trends and this led to
uplifts for most staff in January 2022. The Pay Policy Statement sets out the Board's approach
to salaries and is on the AMH website. In respect of the Chief Executive Officer the Committee
commissions independent advice which includes benchmarking against comparable roles in
the sector.
In order to provide effective services AMH is involved in a number of partnerships with other
charities in Northern Ireland such as the Supported Employment Services (SES) consortium,
co-led by AMH and the Cedar Foundation delivering the Workable employment programme
commissioned by the Department for Communities,. the SES consortium also submitted a
successful bid for the new UKSPF for 2023-2025. AMH contributed to a range of other
committees and partnerships such as the Mental Health Strategic Reform Board, Belfast City
Council VCSE Advisory Panel, the Department for Economy Investment for Growth and Jobs
Programmes Monitoring Committee for EU Infrastructure Funds, with the Chief Executive
Officer holding appointments on all these Committees. AMH also provides the secretariat for
the All Party Group on Suicide at the Assembly.
DIRECTORS
The Directors of AMH are its trustees for the purposes of charity law. The Directors who served
the charity during the year are as noted on Page 1.
Mrs A Craigan, Ms N Kerr, Ms S Cooke, Ms R Kelly and Messrs. E Fee, HWR Kohner, D P
McAuley, W A McKeown, J L C Thompson DL, P Fitzsimmons (resigned with effect from 22
February 2023), D M McKeown, S W Robinson, J McAdams and Prof G Lynch all served.
A register of Directors, interests is maintained, with regular review and update, in order for the
Board to be aware of any potential conflicts of interest,. the issue of potential conflicts is a
standing agenda item at the start of all Board and Committee meetings. None of the Directors
had any material interest in contracts with the charity during the year.

ACTION MENTAL HEALTH
LIMITED BY GUARANTEE
REPORT OF THE DIRECTORS
Continued
RISK STRATEGY
A risk register is maintained in relation to all material risks posing a threat to AMH. The register
is reviewed regularly by the Audit and Risk Committee and at all Board meetings to ensure
systems and procedures are established to mitigate those risks identified and to minimise any
potential impact on the charity.
In managing the reserves, the Board is guided by their Investment Policy and its objective is
to generate a return in excess of inflation over the long term whilst generating an income which
could be available to support existing services and new projects. The Reserves Policy of AMH
is to hold six months of planned expenditure to ensure continued financial security and to
provide for contingencies. A diversified spread of investments is maintained and the two
investment providers are required to meet with the Finance Committee once a year to discuss
performance, risk and adherence to the Investment Policy's ethical criteria.
PRINCIPAL RISKS AND UNCERTAINTIES
Key risks and uncertainties currently affecting AMH are set out below..
Funding
The ESF 'Working it Out, programme ended on 31 March without any equivalent or
follow-on programme available. AMH had lobbied intensively for many months for
resources but this was made difficult by political uncertainty and no Nl Executive in
place., there was only the prospect of some Department of Health transition funding
which failed to materialise. Whilst AMH did secure some funding through the UKSPF
with a successful bid with SES partners it provided significantly reduced funds for a
different group of clients and only a small number of AMH'S current clients were eligible
to transfer across to the new programme and this new funding is only available until
2025. Existing match funding from the 5 Health and Social Care Trusts was retained
and that at least will enable some support to be provided to a reduced number of the
most needy existing clients.
As a result, AMH has been implementing contingency plans due to the loss of ESF
funding and introduction of the UKSPF programme, all of which is having significant
impacts for clients, staff, service delivery and facilities. The aim is to ensure AMH is
put on a sustainable financial footing as quickly as possible and this includes
considering new funding models and more new collaborative funding opportunities.

ACTION MENTAL HEALTH
LIMITED BY GUARANTEE
REPORT OF THE DIRECTORS
Continued
PRINCIPAL RISKS AND UNCERTAINTIES (Continued
Delivery of Services
Throughout the year there has been a prevailing uncertainty about support for the
mental health sector and the Third Sector and this is likely to continue for the
foreseeable future., this is additional to concerns about the loss of ESF funding.
Evidence of this is the fact that plans to fund the Mental Health Strategy for the first
year have fallen very short of what was agreed and the same is likely to happen in
coming years yet this is against a backdrop of rising demands for mental health support
due to Covid and the Cost of Living crisis.
The Board continues to be concerned about AMH'S ability to deliver agreed outcomes
with the pace and scale of recent reductions and adjustments required in services with
increasing demand combined with difficult recruitment and retention. Although AMH
responded swiftly and effectively to the Covid pandemic the current situation is
arguably more serious. The Board has been monitoring progress closely and is
delighted that all client needs and funders, requirements have been met so far but will
continue to work closely to support the SMT to deliver in these difficult circumstances.
In response to the bleak outlook the Board is focussed on considering different and
more creative ways to support clients and will persevere with digital transformation by
building on existing experience with appslchatbots and collaborative working to embed
digital expertise in AMH.
The Board recognises these key risks and uncertainties and operates so as to minimise the
threat posed to the charity by adhering to the highest procedures and standards and working
closely with independent experts as required to mitigate the risks.
OBJECTIVES AND ACTIVITIES
Action Mental Health
AMH'S vision is for a society which actively values and supports people on their journey to
positive mental health and the mission is to make a positive difference to people's mental
health and wellbeing. The mission is delivered by living and working to our values of Passion,
Empowerment, Excellence and Respect.
AMH is a voluntary organisation which continues to support people's mental health and well-
being across the region through vocational training, supported employment options, personal
development, therapeutic interventions, health and well-being programmes and resilience
building. The Directors have given due regard to the Charity Commission for Northern Ireland's
guidance on public benefit in respect of its objectives and activities. AMH'S Objects and
activities undertaken in relation to them are below..
To provide assistance for persons affected by mental ill health, learning disability, substance
abuse and/or other disabilities including without limitation VOGational rehabilitation and training,
personal development and guidance and other support seThices with a view to maintaining and
improving the wellbeing of such persons to assist their return to fitness for purposeful activity.

ACTION MENTAL HEALTH
LIMITED BY GUARANTEE
REPORT OF THE DIRECTORS
Continued
OBJECTIVES AND ACTIVITIES (Continued)
Training & support programmes for people recovering from mental ill-health has been
delivered through ESF funding by nine New Horizons services, they also provide person-
centred well-being programmes to support soft skills development. The five Health and Social
Care Trusts are the primary referral source for clients and AMH supports clients to move on
to employment andlor more independent lives. There are also three services which cater
specifically for young people and they are delivered along similar lines to the adult New
Horizons services. As ESF funding has ended it is planned that these services will adjust to
reduced resources by supporting fewer clients but continuing to support clients from the
existing 10 service delivery locations.
The NLC service provides counselling for children, young people, adults and families. A range
of therapeutic services are offered depending on need. including counselling, psychotherapy,
music, art and play therapies. The diversity of staff skills and the range of modalities available
enhances the experience for clients as NLC matches the orientation of the client to an
appropriate counsellor., this now includes Psychological Wellbeing Practitioners. There are a
variety of modes of therapy offered - telephone, online or face-to-face. Counselling is provided
for a range of issues
stress, anxiety, depression, relationship difficulties, druglalcohol
misuse, self-harming, suicidal ideation - amongst others and counselling is provided for clients
who are deaf or hard of hearing. Interpreters will also be provided for clients for whom English
is not their first language.
To assist such persons whether or not they have completed training programmes on the
Company's premises to secure employment in jobs appropriate to their capabilities and to
provide, if required, follow-up guidance and support.
As well as the focus on employment through the New Horizons services AMH delivers the
Workable Government employment programme for people with mental health issues, which is
focused on getting people into the workplace and keeping them there. The programme is
delivered with 6 other charity partners as part of SES. AMH is still also the only provider of the
Individual Placement Support service in the Belfast Trust area, which focuses on placing
people with mental health issues in the workplace as quickly as possible and then training
them.
To carry on for the benefit of such persons activities in which the skills of such persons can be
developed, which activities shall be carried on wholly or largely by means of the efforts of such
persons.
In line with the Mental Health Strategy's preventative priorities, a growing aspect of AMH'S
focus has been to build personal resilience within communities including young people in
primarylsecondary education, further education, higher education and HMP Hydebank. The
Menssana project continued to deliver the PHA funded Mindset programme and the Protect
Life service which delivers suicidelself harm prevention services. Aside from funding from the
Southern Trust, the PHA and corporate donorslfoundations a sizeable proportion of this work
has continued to be funded through AMH'S own funds but future resourcing like this is unlikely
to continue.

ACTION MENTAL HEALTH
LIMITED BY GUARANTEE
REPORT OF THE DIRECTORS
Continued
OBJECTIVES AND ACTIVITIES (Continued)
The three Men's Sheds continue to maintain support to older men to help them learn new
skills, socialise and connect. The long-term conditions project, Managing the Challenge, in the
Western Trust continued to provide people with the tools to self-manage their conditions. AMH
Works also continued to provide employers with wellbeing and resilience building support.
AMH continues to lead an EU funded Peace 4 contract until September 2023 with 6 other
partners to deliver a cross border and cross community programme called 'Our Generation, to
develop an integrated approach for building peace through emotional resilience.
AMH also runs a number of specialist projects to support clients to develop their own skills,
such as the Vision project (Autistic Spectrum Disorder) in the Southern Trust, the Promote
Learning Disability project in the South Eastern Trust and the everyBODY Eating Disorder
project in the Southern Trust.
To provide outreach senlices in support of people recovering from mental ill health and/or other
disabilities.
AMH operates from 14 sites and many programmes and services are also delivered in the
community, in local facilities such as partner organisations, offices, theatreslcinemas, health
centres, sports clubs or schools.
To promote awareness of the issues of mental health and other related issues to the public
at large.
AMH engaged intensively with politicians, particularly about the end of ESF funding and
funding of the Mental Health Strategy, although with no Nl Executive or Assembly in place little
was achieved. AMH also held numerous client events and appeared on various media to
promote mental health issues. the AMH Client Forum committed to co-production by
discussing and promoting client issues and corporate partners continued to work with AMH to
raise publicity around mental health issues. AMH remains part of the Mental Health Policy
Group which is working to promote the work of the sector and to tackle underlying issues in it.
More information on AMH'S work and achievements during 2022123 is in the Annual Review,
which is available from the Company's Registered Office and on its website.
ACHIEVEMENTS AND PERFORMANCE
This was the first year of the AMH Board's Strategic Plan 2022-2025 and the scorecard reflects
the fact that many objectives were achieved even with the political and funding challenges.
ESF funding, with its associated match funding, made a positive difference to client outcomes
and indeed outperformed the targets set. Recruitment and retention was an ongoing issue but
given very public concerns about future funding after ESF AMH still managed to reach large
numbers of the population with a variety of services.
During the year 1,601 clients with mental health needs andlor a learning disability attended
services remotely or in person provided by AMH including New Horizons, Promote and
Workable. The New Horizons services provided training and employability programmes to
1,406 clients who achieved 2,457 accredited training outcomes and 211 progressed to paid
employment, voluntary work, further educationltraining or other government programmes.

ACTION MENTAL HEALTH
LIMITED BY GUARANTEE
REPORT OF THE DIRECTORS
Continued
ACHIEVEMENTS AND PERFORMANCE (Continued)
Regarding resilience building programmes delivered by AMH Menssana and AMH Works,
there were 39,981 direct beneficiaries. AMH also continued to run the Long Term Conditions
Alliance (Nl) project 'Managing the Challenge, in the Western Trust area and 25 programmes
were successfully provided throughout the year with 200 people participating in the self-
management programme,. also 113 older men attended the 3 Men's Sheds and 139 clients
were supported through the Workable contract.
Regarding the New Life Counselling service, there were 17,785 counselling sessions provided
to 2,548 individuals and families as follows..
Adult- 11,214 sessions to 1,614 clients
Children &Young People - 6,349 sessions to 899 clients
Families - 177 sessions to 35 families
AMH staff turnover in the year 2022-2023 was 24.54%. 5.09% due to end of contract,
retirement, moving to further education, ill health or personallother reasons. AMH records a
staffing complement of 233 employees as at 3110312023.. 49 males and 184 females.
AMH has achieved Investors in People (liP) 'We invest in people, PLATINUM accreditation..
only 3 % of liP accredited organisations hold this level of recognition and liP confirm Action
Mental Health is within the top 20 Platinum organisations in United Kingdom.
FINANCIAL REVIEW
As with many similar organisations in the sector AMH had a particularly challenging financial
year with the end of the Covid-19 pandemic and Cost of Living pressures which have
contributed to associated staff recruitment and retention issues. Whilst remarkable outcomes
were achieved for clients AMH shows a sizeable deficit for the year. This was further
exacerbated by AMH'S continuing commitment to undewrite other wellbeing support
programmes, such as for school age children, alongside a key initiative to better retain staff.
Despite it being a demanding year due to the careful supervision by the Board and senior
management AMH finished it in a relatively stable financial position.
ESF funding continued to support the recovery services whilst a range of PHA, VSS, Health
and Social Care Trust funding and various grants supported all the other counselling and
resilience building programmes. Unrestricted income continued through corporate
partnerships and although it reduced this year due to the Covid pandemic and the Cost of
Living crisis, there is an expectation that it will increase to pre pandemic levels soon.
RESULTS
Unrealised losses on investments were £93,118 (2022
£411,354).
unrealised gains amounted to
The overall net movement on funds for the year was a deficit of £726,660 (2022 - £83,083).
The charity spends all restricted monies that it receives and makes good any deficit on
restricted funds from its general unrestricted reserves.
The closing balance on unrestricted reserves at 31 March 2023 was £6,279,312 (2022
£7,005,972). No restricted reserves were held.

ACTION MENTAL HEALTH
LIMITED BY GUARANTEE
REPORT OF THE DIRECTORS
Continued
RESERVES POLICY
Due to the uncertain nature of AMH'S funding, it is the Board's policy to maintain a designated
risk reserve equal to six months, budgeted expenditure (see note 24). The level of free
reserves at the year-end (excluding designated reserves) was £206,066 (2022 - £1,169,693).
INVESTMENT POLICY AND PERFORMANCE
The Finance Committee, a Board sub-committee, oversees, monitors and advises the Board
on investment decisions and they are guided by the Investment Policy.
In managing the Reserves of AMH and hence its investments, the Board's objective is to
generate a return in excess of inflation over the long term whilst generating an income and
capital growth which could be available to support existing group services and new projects
whilst a diversified spread of investments is maintained.
Reports on performance are provided to the Board at each meeting and Directors understand
they are ultimately responsible for the overall management of the investments.
The Finance Committee are content that overall investment performance was acceptable and
in line with investment objectives. Performance is assessed by benchmarking against
accepted industry comparators and by using two separate investment advisors.
FUTURE PLANS
As disclosed at note 1 to the financial statements, due to funding constraints and uncertainty
surrounding future funding sources, AMH has undertaken a review of its service delivery
across Northern Ireland. As a result of this review the Directors have put plans in place that
include the reshaping of service provision and of the assets held and utilised by the charity.
The directors acknowledge the uncertainty and challenges this brings but remain committed
to AMH'S fundamental objective of supporting people's mental health and well-being across
the region.
DIRECTORS, RESPONSIBILITIES STATEMENT
The Directors (who are also trustees of Action Mental Health for the purposes of Charity Law),
are responsible for preparing the Report of the Directors and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
Company law requires the Directors 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 Directors are
required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP.,
make judgments and estimates that are reasonable and prudent., and
prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charitable company will continue in business.

ACTION MENTAL HEALTH
LIMITED BY GUARANTEE
REPORT OF THE DIRECTORS
Continued
DIRECTORS, RESPONSIBILITIES STATEMENT (Continued)
The Directors 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.
STATEMENT OF DISCLOSURE OF INFORMATION TO AUDITOR
In so far as the Directors, who held office at the date of approval of the financial statements,
are aware:
there is no relevant audit information of which the charitable company's auditor is
unaware,. and
the Directors have taken all steps that they ought to have taken to make themselves
aware of any relevant audit information and to establish that the auditor is aware of that
information.
In approving the Report of the Directors the Directors also approve the Strategic Report.
Registered office"
AMH Central Office
27 Jubilee Road
NEWTOWNARDS
BT23 4YH
On behalf of the Board of Directors
Mr D P McAuley
Director and Chairman
Jcel (_
Mrs A Craigan
Director and Honorary Treasurer
Date..
Registered in Northern Ireland
No. N1005568
Charity Registration No.. NIC100753
10

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
CHARTERED ACCOUNTANTS
INDEPENDENT AUDITOR'S REPORT
TO THE DIRECTORS OF ACTION MENTAL HEALTH
OPINION
We have audited the financial accounts of Action Mental Health (the 'charitable company,) for the year
ended 31 March 2023 which comprise the statement of financial activities, summary income and
expenditure account, balance sheet, statement of cash flows and the related notes, including a summary
of significant accounting policies. The financial reporling framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards, including FRS 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..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2023,
and of the charitable company's incoming resources and application of resources, including its
income and expenditure, for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice. and
have been prepared in accordance with the requirements of the Companies Act 2006.
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 conclLtded that the Directors. 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 charity'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 directors with respect to going concern are described
in the relevant sections of this report.
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Tel: +44 (0}28 3833 2801
Fax•+44 (0)28 3835 0293
Tel: +44 (0)28 9031 1113
&i.' +44 (nl28 9031 0777
Tel.. +44 {0)28 9260 7355
Fax: +44 {I))28 9260 1656
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ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS OF ACTION MENTAL HEALTH
OTHER INFORMATION
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The directors are responsible for the other information.
Our opinion on the financial statements does not cover the other information and we do not express any
form of assurance conclusion thereon.
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 our audit:
the information given in the Directors, Report, which includes the trustees, report prepared for
the purposes ofcharity law, forthe financial year forwhich the financial statements are prepared
is consistent with the financial statements. and
the directors, report has been prepared in accordance with applicable legal requirements.
MAThERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
In the light of the 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 directors, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 require us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not
been received from branches not visited by us. or
the financial statements are not in agreement with the accounting records and returns. or
certain disclosures of trustees, remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
RESPONSIBILITIES OF DIRECTORS
As explained more fully in the directors, responsibilities statement on page 9, the directors 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 directors 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 directors 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 directors either intend to liquidate
the charitable company or to cease operations, or have no realistic alternative but to do so.
12

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS OF ACTION MENTAL HEALTH
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 accounts.
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.uklauditorsresponsibilities. This description forms
part of our auditor's report.
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 extent to which our procedures are capable of detecting
irregularities, including fraud, is detailed below.
EXTENT TO WHICH THE AUDIT WAS CONSIDERED CAPABLE OF DETECTING
IRREGULARITIES, INCLUDING FRAUD
We identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, and then design and perform audit procedures responsive to those risks, including
obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
In identifying and assessing potential risks of material misstatement in respect of irregularities,
including fraud and non-compliances with laws and regulations, we considered the following..
The nature of the charitable company's activities and control environment.,
Results of our enquiries of management about their own identification and assessment of the
risks of irregularities-,
Any matters we identified having obtained and reviewed the charitable company's
documentation of their policies and procedures relating to:
Identifying, evaluating and complying with laws and regulations and whether they were
aware of any instance of non-compliance.,
Detecting and responding to the risks of fraud and whether they have knowledge of
any actual, suspected or alleged fraud., and
The internal controls established to mitigate risks of fraud or non-compliance with laws
and regulations.
The matters discussed among the audit engagement team regarding how and where fraud
might occur in the financial statements and potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within
the charitable company for fraud and identified the greatest potential for fraud in unauthorised use of
funds and revenue recognition such as fictitious or duplicate funding applications. In common with all
audits under ISAS (UK), we are also required to perform specific procedures to respond to the risk of
management override.
13

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS OF ACTION MENTAL HEALTH
EXTENT TO WHICH THE AUDIT WAS CONSIDERED CAPABLE OF DETECTING
IRREGULARITIES, INCLUDING FRAUD (Continued)
We also obtained an understanding ofthe legal and regulatory frameworks that the charitable company
operates in, focusing on provisions of those laws and regulations that had a direct effect on the
determination of material amounts and disclosures in the financial statements. The key laws and
regulations we considered in this context included the Companies Act 2006, and local tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on
the financial statements but compliance with which may be fundamental to the charitable company's
ability to operate or to avoid a material penalty.
AUDIT RESPONSE TO RISKS IDENTIFIED
Our procedures to respond to the risks identified included the following:
Reviewing the financial statement disclosures and testing to supporting documentation to
assess compliance with provisions of relevant laws and regulations described as having
a direct effect on the financial statements.
Enquiring of management concerning actual and potential litigation and claims.
Performing analytical procedures to idenlify any unusual or unexpected relationships that
may indicate risks of material misstatement due to fraud.,
Reviewing and testing the operation of controls.,
Reading minutes of meetings of those charged with governance and reviewing
correspondence with authorities. and
In addressing the risk of fraud through management override of controls, testing the
appropriateness of journal entries and other adjustments- assessing whether the
judgements made in making accounting estimates are indicative of a potential bias- and
evaluating the business rationale of any significant transactions that are unusual or
outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all
engagement team members and remained alert to any indications offraud or non-compliance with
laws and regulations throughout the audit.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have
detected some material misstatements in the financial statements, even though we have properly
planned and performed our audit in accordance with auditing standards. In addition, as with any
audit, there remains a higher risk of non-deteclion of irregularities, as they may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not
responsible for preventing non-compliance and cannot be expected to detect non-compliance with
all laws and regulations.
14

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE DIRECTORS OF ACTION MENTAL HEALTH
USE OF OUR REPORT
This report is made solely to the charitable company's directors, as a body, in accordance with the terms
of our engagement. 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.
Gillian Johnston ACA (Senior Statutory Auditor)
For and on behalf of GMCG BELFAST
Chartered Accountants
Statutory Auditor
Alfred House
19 Alfred Street
Belfast
BT2 8EQ
Date:
3 oLroW ac&3
15

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
For the Year Ended 31 March 2023
Restricted Unrestricted Total Funds Total Funds
Funds
Funds
2023
2022
Notes
INCOME AND ENDOWMENTS
FROM..
Charitable activities:
Grants & contracted funding:
Rehabilitation programmes
Employment services
Welfare and education
Therapeutic services
Other employment income
Contribution from trading activities.. 4
Rehabilitation programmes
Donations and legacies
Other activities
Investments
4,877,352
119,861
925,868
1,200,350
241,595
4,877,352 4,611,038
119,861
119,443
1,032,508
749,091
1,200,350
877,103
241,595
247,420
106,640
25,847
296,419
124,073
25,847
296,419
124,073
15,073
336,917
132,329
TOTAL INCOME AND ENDOWMENT ￿ ￿3
7 939 599
EXPENDITURE ON.
Charitable Activities
Rehabilitation programmes
Employment services
Welfare and education
Therapeutic services
Raising funds
Other
5,159,758
247,347
1,446,943
1,371,756
5,159,758 4,962,009
247.347
204,756
1,565,823 1,249,997
1,371,756 1,000,716
163.117
157,493
118,880
163,117
TOTAL EXPENDITURE
225 804
31
NET (EXPENDITURE)IINCOME BEFORE
OTHER RECOGNISED GAINS
AND LOSSES
(860,778)
258,528
(602,250) (510,332)
NET (LOSSES)IGAINS ON INVESTMENTS
Realised (loss)Igain on investments
Unrealised (loss)Igain on investments
131,292)
93118)
(31,292)
93118)
15,895
411354
NET (EXPENDITURE)/INCOME
BEFORE TRANSFERS
860 778) Z083)
The Statement of Financial Activities continues on page 17.
16

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES (Continued)
For the Year Ended 31 March 2023
Restricted Unrestricted Total Funds Total Funds
Funds
Funds
2023
2022
Notes
NET (EXPENDITURE)IINCOME
BEFORE TRANSFERS
(860,778)
134,118
(726,660)
(83,083)
TRANSFER BETWEEN FUNDS 15
860 778
860 778)
NET MOVEMENTS IN FUNDS
26 660)
726 660)
(￿)
RECONCILIATION OF FUNDS.
Funds at 1 April 2022
Funds at 31 March 2023
2 7005972
The Statement of Financial Activities includes all gains and losses in the year.
All of the above amounts relate to continuing activities.
The notes on pages 22 to 39 form part of these financial statements.
17

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
SUMMARY INCOME AND EXPENDITURE ACCOUNT
For the Year Ended 31 March 2023
Notes
2023
2022
INCOME
Charitable activities
Donations
Other activities
Investments
Realised gains on investments
Unrealised gain on investrnents
7,497,513
296,419
124,073
21,594
6,619,168
336,917
132,329
24,588
15,895
411354
Gross income
7 939 599
7 540 251
EXPENDITURE
Charitable activities
Raising funds
Other expenditure
Realised losses on investments
Unrealised losses on investments
8,344,684
163,117
34,048
31,292
7,417,478
157,493
48,363
Total expenditure
8 666 259
7 623 334
NET EXPENDITURE FOR THE YEAR
726 660
Income and expenditure relates to continuing activities.
NOTE TO THE SUMMARY INCOME AND EXPENDITURE ACCOUNT
For the Year Ended 31 March 2023
ANALYSIS OF NET EXPENDITURE:
2023
2022
Net expenditure for the year excluding losses
I gains on investment portfolio held
(633,542)
(494,437)
Unrealised (loss)Igain on investment portfolio held
93 118>
411354
726 660)
18

ACTION MENTAL HEALTH
{LIMITED BY GUARANTEE)
BALANCE SHEET
At 31 March 2023
2023
2022
Notes
FIXED ASSETS
Tangible assets
Investments
16
17
1,834,860
4 434 544
1,948,452
4 745 049
6 269 404
6 693 501
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
18
19
15,716
1,343,394
16,334
931,437
669 000
1,385,118
1,616,771
CREDITORS: Amounts falling due
within one year
20
1375210)
(1304 300)
NET CURRENT ASSETS
312 471
NET ASSETS
CAPITAL AND RESERVES
Unrestricted funds:
General fund
Revaluation reserve
Designated funds
24
23
24
206,066
1,461,772
4611474
1,169,693
1,608,548
4 227 731
279 312
The
ina
cial statements were approved and authorised for issue by the Board of Directors on
.13. and were signed on its behalf by..
.io.
Mr D P McAuley
Director and Chairman
ro.Ll
MrsA
raigan
Director and Honorary Treasurer
Company Registration Number- N1005568
The notes on pages 22 to 39 form part of these financial statements.
19

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
STATEMENT OF CASH FLOWS
For the Year Ended 31 March 2023
Notes
2023
2022
NET CASH FROM
OPERATING ACTIVITIES
1251346)
(19021>
Interest received
Dividends received
Purchase of tangible fixed assets
Purchase of fixed asset investments
Receipts from sale of fixed asset investments
Decrease/(increase) in cash held in investment portfolio
23
21,571
<19,397)
(39,740)
219,063
173
24,415
(32,096)
(152,212)
147,608
11 182)
NET CASH FROM INVESTING
ACTIVITIES
188292
23 294)
DECREASE IN CASH AND CASH
EQUIVALENTS
1063 054)
CASH AND CASH EQUIVALENTS AT 1 APRIL 2022
669 000
711315
CASH AND CASH EQUIVALENTS AT 31 MARCH 2023
394 054
669 00
CASH AND CASH EQUIVALENTS CONSISTS OF:
Cash at bank and on hand
Bank overdraft
26,008
420 062)
669,000
669 000
20

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
NOTES TO THE STATEMENT OF CASH FLOWS
For the Year Ended 31 March 2023
RECONCILIATION OF NET MOVEMENT IN FUNDS
TO NET CASHFLOW FROM OPERATING ACTIVITIES
2023
2022
Net expenditure before other
recognised gains and losses
Interest received
Dividends received
Depreciation and amortisation
Decreasel{increase) in stocks
(Increase)Idecrease in debtors
(Decrease)/increase in creditors
(602,250)
(23)
(21,571)
132,989
618
(411,957)
349 152)
(510,332)
(173)
(24,415)
173,640
(6,415)
155,824
192850
Net cash from operating activities
(19021)
ANALYSIS OF CHANGES IN NET DEBT
At 1 April
2022
At 31 March
2023
Cashflows
Bank overdraft
Cash at bank
(420,062)
642 992)
(420,062)
669 000
Net debt
394 054
21

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 31 March 2023
ACCOUNTING POLICIES
(a)
Action Mental Health (AMH) is a private company limited by guarantee and
registered in Northern Ireland. The registered office of AMH is at AMH Central
Office, 27 Jubilee Road, Newtownards.
The charity constitutes a public benefit entity as defined by FRS 102. The
financial statements have been prepared in accordance with 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), the Financial
Reporting Standard applicable in the United Kingdom and Republic of Ireland
{FRS 102), the Companies Act 2006, Charity Law and UK Generally Accepted
Practice.
The financial statements are prepared under the historical cost convention, as
modified by the inclusion of fixed asset investments at market value. The financial
statements are prepared in sterling, which is the functional currency of the entity,
and are recorded to the nearest £.
(b)
The financial statements have been prepared on a going concern basis. As with
other organisations operating in the third sector, AMH face much uncertainty
regarding the availability of future funding. As a result of the UK leaving the
European Union, funds from the European Social Fund (ESF) ended as a source
of funding forAMH from 3rd April 2023. ESF funding has been a significant source
of funding for the Gharity, with £2.1 m being received in the year to 31 March 2023.
In anticipation of the cessation of ESF funding, the Directors assessed the impact
this loss of funding may have on AMH'S ability to continue to deliver its services
across Northern Ireland. The Directors have prepared projections for the
incoming period and beyond and have also reviewed how AMH delivers services.
As a result of this review, the Directors have put plans in place to mitigate the
level of operational deficit that otherwise could arise. These plans include the
reshaping of service provision and the utilisation of assets held by the charity.
As regards future funding, the UK'S Shared Prosperity Fund within Northern
Ireland is now in its early stages, and AMH has been successful in being awarded
a share of this fund which covers the period from April 2023 to March 2025. In
addition to this, the Directors note that the charity has built up a designated risk
reserve (see note 24) which stands at £4.2m and has readily realisable
investments of £4.4m at 31 March 2023, both of which give much needed support
to the charity's operations in these challenging times.
While the Directors acknowledge the uncertainty around the future of funding
within Northern Ireland, they are confident that current funding pressures will be
overcome and that AMH will continue in operation for the foreseeable future and
can operate sustainably in future.
Therefore, the Directors continue to adopt the going concern basis of accounting
in preparing the financial statements and furthermore do not believe the above
mentioned situation to constitute a material uncertainty.
22

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS {Continued)
For the Year Ended 31 March 2023
ACCOUNTING POLICIES (Continued)
(c)
Revenue grants are credited to incoming resources on the earlier of when they
are received or when they are receivable, unless they relate to a specified future
period, in which case they are deferred.
(d)
Donations, contracted funding, income for services provided and other income
are included in full in the Statement of Financial Activities when receivable.
(e)
Income from other 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.
(fj
All expenditure is accounted for on an accruals basis and has been classified
under headings that aggregate all costs related to the category. Costs are
categorised under the following headings..
Costs of raising funds includes direct costs of fundraising and investment
management fees.,
Expenditure on charitable activities includes direct costs of the
rehabilitative services, the employment service and the welfare &
education programme. and
Other expenditure represents those items not falling into the categories
above.
Irrecoverable VAT is charged as an expense against the activity for which
expenditure arose.
Ig)
Support costs allocation
Support costs are those costs incurred directly in support of expenditure on the
objects of the charity and include project management carried out at the charity's
main premises. Support costs are allocated on a basis consistent with the use
of resoLErces.
Fundraising costs are those incurred in seeking voluntary contributions and do
not include the costs of disseminating information in support of the charitable
activities.
(h)
Restricted funds are to be used for specified purposes by reference to the donor.
Expenditure which meets the criteria is identified and allocated to the fund, either
directly or by allocating a fair proportion of overheads and other costs.
Unrestricted funds represent other incoming resources received or generated for
charitable purposes, to be used at the charity's discretion. Designated funds
comprise unrestricted funds that have been set aside by the Directors for
particular purposes. The aim and use of each designated fund is set out in the
notes to the financial statements.
23

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the Year Ended 31 March 2023
ACCOUNTING POLICIES (Continued)
o)
The cost of tangible fixed assets is their purchase cost, together with any
incidental costs of acquisition. Depreciation is calculated to write off the cost of
fixed assets less residual value, in equal annual instalments on the following
bases'.-
Land
Buildings
Plant and machinery
Fixtures, fittings, tools and other equipment
None
20 % and 33.33 %
(k)
Grants received against capital expenditure are included in full in the Statement
of Financial Activities as restricted income. Once the capital expenditure has
taken place and the conditions of the grant are fulfilled, they are transferred to a
designated unrestricted fund which is then reduced over the useful economic life
of the asset in line with depreciation.
Stocks are stated at the lower of cost and net realisable value. Cost is determined
on a first in first out basis. Net realisable value is the price at which the stock
can be realised in the normal course of business. Provision is made for
obsolescent, slow moving and defective stocks.
(m)
Employee benefits
When employees have rendered service to the charity, short-term employee
benefits to which the employees are entitled are recognised at the undiscounted
amount expected to be paid in exchange for that service.
The charity operates a defined contribution pension scheme, the assets of which
are held separately from those of the charity in an independently administered
fund. The pension cost charge represents contributions payable to the scheme
in the accounting period.
(n)
Investments, excluding subsidiary undertakings, are stated on the balance sheet
at fair value and all movements, including realised and unrealised gains and
losses, are shown in the Statement of Financial Activities. Fair value reflects the
published market value of investments held. Realised gains and losses are the
aggregate of the difference between sales proceeds and opening fair value (or
on addition if purchased during the year). Unrealised gains and losses represent
the movement in market value during the year.
(o)
As a registered charity, Action Mental Health is not liable to either Income Tax or
Corporation Tax.
24

ACTION MENTAL HEALTH
{LIMITED BY GUARANTEE}
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the Year Ended 31 March 2023
ACCOUNTING POLICIES {Continued}
(p)
Assets not measured at fair value are reviewed for any indication that the asset
may be impaired at each balance sheet date. If such indication exists, the
recoverable amount of the asset, or the asset's cash generating unit, is estimated
and compared to the carrying amount. Where the carrying amount exceeds its
recoverable amount, an impairment loss is recognised in profit or loss unless the
asset is carried at a revalued amount where the impairment loss is a revaluation
decrease.
(q)
Rentals payable and receivable under operating leases are charged to the
Statement of Financial Activities on a straight line basis over the period of the
lease.
(r)
Debtors and creditors with no stated interest rate and receivable or payable
within one year are recorded at transaction price. Any losses arising from
impairment are recognised in expenditure.
(s)
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make
judgements, estimates and assumptions that affect the amounts reported for
assets and liabilities as at the balance sheet date and the amounts reported for
income and expenditure during the year. However, the nature of estimation
means that actual outcomes could differ from those estimates. The following are
the company's key sources of estimation uncertainty..
Tangible fixed assets - the annual depreciation charge on fixed assets depends
primarily on the estimated lives of each type of asset and estimates of residual
values. The Directors regularly review these asset lives and change them as
necessary to reflect current thinking on remaining lives in light of prospective
economic utilisation and physical condition of the assets concerned. Changes in
asset lives can have a significant impact on depreciation and amortisation
charges for the period. Detail of the useful lives is included in the accounting
policies.
Debtors
short term debtors are measured at transaction price, less any
impairment. Impairment of such debtors involves some estimation uncertainty.
(t)
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify
as basic financial instruments. Basic financial instruments are initially recognised
at transaction value and subsequently measured at their settlement value with
the exception of bank loans which are subsequently measured at the carrying
value plus accrued interest less repayments. The financing charge to
expenditure is at a constant rate calculated using the effective interest method.
25

ACTION MENTAL HEALTH
{LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the Year Ended 31 March 2023
MEMBERS LIABILITY
The charity is a company limited by guarantee. Every member undertakes to contribute such
amounts, not exceeding £10, to the charity's assets if it should be wound up whilst being a
member, or within one year of ceasing to be a member.
GRANTS AND CONTRACTED FUNDING
Restricted Unrestricted Total Funds Total Funds
Funds
Funds
2023
2022
Amounts received and receivable
Rehabilitation programmes
Contracted funding
Health & Social Care Trusts:
Northern
Southern
Belfast
South Eastern
Western
277,080
357,763
283,371
1,052,320
442,978
277,080
357,763
283,371
1,052,320
442,978
266,956
343,397
271,771
1,012,430
426,187
Grants -
European Social Fund
Local Health & Soc. Care Groups
Clear Project DOH
Core grant
PHA Distribution fund
ChatPal
ANDBC Arts
DFC grant
BCPP grant
You Matter
Outreach
University of Grenada Menhir
Project
Sundry grants
Covid related grants
2,177,083
53,898
5.960
63,608
2,412
31,854
2,117,083
53,898
5,960
63,608
2,412
31,854
2,072,595
85,575
4,950
63,728
12,963
4,733
2,668
9,600
2,668
9,600
12,500
7,504
10,612
(1,123)
3,884
3,884
4,863,351
4,863.351
4,627,076
Amounts deferred blforward
4,929,159
4,929,159
4,676,846
Amounts deferred clforward
51807)
51807)
Funding utilised
26

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE}
NOTES TO THE FINANCIAL STATEMENTS (Continued
For the Year Ended 31 March 2023
GRANTS AND CONTRACTED FUNDING (continued)
Restricted Unrestricted Total Funds Total Funds
Funds
Funds
2023
2022
Amounts received and receivable
Employment Sen/ices
Grants
Dept. for Communities
119,861
119,861
119,443
Amounts deferred blforward
119,861
119,861
119,443
Amounts deferred c/fo￿ard
Funding utilised
Welfare and Education Services
Grants -
Southern H&SC Trust
Western H&SC Trust
South Eastern H&SC Trust
SEUPB- Peace IV
PHA
AMH Works
Dept. of Justice
Dept. for Communities
Greystone
Community Foundation
Big Lottery - Nl Families
Dalriadan
LEAR Pharmacy
Groundworks
Arts Council
NM&DDC
Sundry
Schools programme
ACNI - Lottery
62,387
56,511
62,387
56,511
52,520
54,368
5,000
305,512
117,837
83,019
16,756
38,025
263,293
149,448
263,293
149,448
106,640
20,265
52,524
100,000
36,378
106,640
20,265
52,524
100,000
36,378
8,882
(2,305)
4,614
2,000
1,799
4,614
2,000
1,799
900
2,055
(4,890)
2,055
(4,890)
6,455
750,453
106,640
857,093
690,837
Amounts deferred blforward
255 328
255 328
313 582
1,005,781
106,640
1,112,421
1,004,419
Amounts deferred clforward
79913)
79913)
255 328)
Funding utilised
106640
27

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the Year Ended 31 March 2023
3. GRANTS AND CONTRACTED FUNDING Icontinued)
Restricted Unrestricted Total Funds
Funds
Funds
2023
Total Funds
2022
Therapeutic Services
Dfc Neighbourhood Renewal
vss
BH&SCT
SEH&SCT
PHA
Big Lottery Fund ACES
NIHE
MS Society
BCC Revenue
Urban Villages
Schools programme
Barclays
Yew Project
Mencap
other
39,705
52,367
69,379
187,123
399,491
39,705
52,367
69,379
187,123
399,491
62,200
100,070
68,694
134,172
321,060
28,966
21,555
17,095
9,000
7,031
66,970
100,000
91,825
(12,450)
(193)
9,500
9,746
163,730
(12,450)
(193)
9,500
9,746
163,730
103,147
3,177
103,147
3,177
380
1,024,722
1,024,722
1,029,018
Amounts deferred blfoward
292 849
292 849
140 934
1,317,571
1,317,571
1,169,952
Amounts deferred clforward
117 221)
117221)
292 849)
Funding utilised
Total grants and contracted
funding utilised
1 106640
In the prior year income from grants and contract funding was attributable to restricted
funds with the exception of £83,019 which was unrestricted.
28

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the Year Ended 31 March 2023
OTHER EMPLOYMENT INCOME & CONTRIBUTION
FROM TRADING ACTIVITIES FROM REHABILITATION PROGRAMMES
Restricted
Funds
Unrestricted Total Funds Total Funds
Funds
2023
2022
Other Employment income
Contribution from trading
activities:
Rehabilitation programmes
241,595
241,595
247,420
In the prior year £247,420 was attributable to restricted funds and £15,073 was
attributable to unrestricted funds.
DONATIONS AND LEGACIES
Restricted
Funds
Unrestricted Total Funds Totsl Funds
Funds
2023
2022
General
Association of Loyal
Orangewomen
Coca Cola
Gordons Chemist
Henderson Challenge
John Atcheson
SDC
Terry Bradley Guitar
Fundraiser Just Giving
Charles Hayward
Progressive
235,005
235,005
236,418
10,000
10,000
10,000
11,534
26,000
12,482
28,414
28,414
20,483
23,000
23,000
336917
Amounts included as general above represent all donations received of less than
£10,000.
In the prior year all income from donations and legacies was attributable to unrestricted
funds.
29

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the Year Ended 31 March 2023
OTHER ACTIVITIES
Restricted Unrestricted Total Funds Total Funds
Funds
Funds
2023
2022
Administration fees
Rents and room hire
Counselling
External training fees
Sundry income
Client contribution
ROC income
42,098
46,167
42,098
46,167
42,348
45,767
3,850
22,618
7,176
1,467
11,840
9,060
4,216
11,840
9,060
4,216
In the prior year all income from other activities was attributable to unrestricted
funds.
INVESTMENTS
Restricted Unrestricted Total Funds Totsl Funds
Funds
Funds
2023
2022
I nterest
Dividends
23
23
173
24 588
In the prior year all income from investments was attributable to unrestricted funds.
30

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the Year Ended 31 March 2023
EXPENDITURE ON CHARITABLE ACTIVITIES
Summary by activity
Direct
Costs
Support
Costs
Total
2023
Total
2022
Rehabilitation programmes
4,465,750
Employment services
214.078
Welfare and education services 1,355,214
Therapeutic services
1 187 249
694,008 5,159,758 4,962,009
33,269
247,347 204,756
210,609 1,565,823 1,249,997
184 507 1371756 1000716
7 222 291
8 344 684
In the current year £118,880 expenditure on charitable activities was attributable to
unrestricted funds (2022 £105,237). All other expenditure on charitable activities was
attributable to restricted funds in both years.
RAISING FUNDS
Summary by activity
Direct
Costs
Support
Costs
Total
2023
Total
2022
Fundraising and awareness costs
157493
In the current and prior year all expenditure on raising funds was attributable to
unrestricted funds.

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS {Continued
For the Year Ended 31 March 2023
10.
SUPPORT COSTS BY CATEGORY
2023
2022
Support Costs
Administration and Finance
131684
Support costs are made up of the following:
2023
2022
Staff costs
Office costs
Premises
other costs
924,227
20,497
26,510
173099
812,571
26,171
10,129
282813
1 131684
11.
OTHER
Restricted Unrestricted
Funds
Funds
Total
2023
Total
2022
Investment management fees
Governance costs
7,698
26 350
7.698
8,629
In the prior year all other expenditure was attributable to unrestricted funds.
12.
GOVERNANCE COSTS
2023
2022
Auditor's remuneration
Other professional fees
Board, Committee costs
5,169
19,676
11,500
25,618
32

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the Year Ended 31 March 2023
13.
NET INCOME BEFORE TRANSFERS
2023
2022
This is stated after charging-
Depreciation..
owned tangible fixed assets
Auditor's remuneration
statutory audit
other financial services
(Loss>lgain on disposal of investments
(Loss)Igain on fair value movement of investments
Operating leases rentals
132,989
5,169
173,640
6,960
4,540
15,895
411,354
161 120
(31,292)
(93,118)
151578
14.
STAFF COSTS
2023
2022
(a)
Staff costs
Wages and salaries
Social security costs
Agency and seconded staff
Pension costs - defined contribution schemes
5,502,741
499,999
60,836
269 541
4,881,544
399,630
26,553
240 898
48
(b)
One staff member earned between £70,000 and £80,000 (2022 - one in same
band).
2023
No.
2022
No.
(c)
Average number of persons directly employed..
Office and management
Supervision and instruction
Support staff
29
179
34
31
164
38
33

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS (Continued}
For the Year Ended 31 March 2023
14.
STAFF COSTS (Continued)
(d)
Directors, and key management personnel remuneration and expenses
No fees were paid to any director for their services as Board members. No travel
expenses were reimbursed to Directors in the current year (2022 - £Nil). No
amounts were paid directly to third parties.
The total amount of employee benefits received by key management personnel
is £227,592 (2022 £201,453). The charity considers its key management
personnel to comprise the Chief Executive Officer, Director of Business Support
and Director of Operations.
15.
TRANSFERS BETWEEN FUNDS
An amount of £860,778 (2022 - £786,606) was transferred from unrestricted funds to
restricted funds as a contribution from general funds which the Directors wish to apply
towards the shortfall between restricted funds received and expended in the year.
16.
TANGIBLE FIXED ASSETS
Land and
Plant Fixtures, fittings,
buildings
and
tools & other
(long leasehold) machinery
equipment
Total
Cost:
At 1 April 2022
Additions
Disposals
6,322,722
341,423
17,958
81,876
1,439
6,746,021
19,397
At 31 March 2023
6 322 722
359 381
6 757 521
Depreciation:
At 1 April 2022
Charges for the year
Eliminated on disposals
4,406,833
110,218
335,631
5,001
55,105
17,770
4,797,569
132,989
At 31 March 2023
4 517 051
340 632
4 922 661
Net book value:
At 31 March 2023
1834 860
At 31 March 2022
194845
Included in long leasehold land and buildings is land costing £86,330 {2022 £86,330).
Land is not depreciated.
34

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the Year Ended 31 March 2023
17.
FIXED ASSET INVESTMENTS
Quoted
Investments
As at 1 April 2022
Additions, at cost
Realised loss on disposals
Disposals, at valuation
Increasel{decrease) in cash holding
Unrealised loss on revaluation
4,745,049
39,740
(31,292)
(219,063}
(6,772)
93 118)
At 31 March 2023, at market value
4 434 544
At 31 March 2023, at historical cost
2 972 772
The charity's investments are managed on a discretionary basis by two independent
investment brokers. Included in investments are cash balances of £7,657 (2022
£14,429) held as part of the investment portfolio.
18.
STOCKS
2023
2022
Raw materials and consumables
19.
DEBTORS
2023
2022
Trade debtors
Grants due- ESF
Grants due - Peace IV
Grants due - Other
Prepayments and accrued income
Other debtors
302,358
375,057
384,400
67,886
209,667
162,419
178,177
273,389
188,364
128,741
347
35

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the Year Ended 31 March 2023
20.
CREDITORS: Amounts falling due within one year
2023
2022
Bank overdraft
Trade creditors
Other taxation and social security
Deferred income
Accruals and other creditors
420,062
356,186
108,693
264,546
225 723
284,298
106,900
623,397
289 705
1375 210
1304 300
21.
DEFERRED INCOME
Under 1
year
Over 1
year
Total
At 1 April 2022
Amounts released to income
Amounts deferred from income
623,397
(623,397)
264 546
623,397
(623,397}
264 546
At 31 March 2023
264 546
22.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted
Funds
Funds
Total
Funds
Tangible fixed assets
1,834,860
1,834,860
Investments
4,434,544
4,435,544
Net current assets
36

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the Year Ended 31 March 2023
23.
REVALUATION RESERVE
At 1 April 2022
1,608,548
Net transfer to general fund
146 776)
At 31 March 2023
This represents the unrealised gains accumulated on the revaluation of fixed asset
investments.
24.
OTHER UNRESTRICTED FUNDS
Designated Designated
Capital
Risk
Utilised
Reserve
Fund
Fund
General
Fund
Total
Unrestricted
At 1 April 2022
Deficit for the year
Transfer tolfrom general fund
Transfer from restricted fund
Net transfer from revaluation
reserve
Amortisation of capital grants
1,169,693
(726,660>
(459,258)
416,065 3,811,666 5,397,424
(726,660)
459,258
146,776
146,776
75 515)
At 31 March 2023
340 550 4 270 924 4 817 540
Capital utilised fund:
This represents grants and donations originally received for restricted capital purposes.
Having been fully utilised for those purposes they become unrestricted funds and are
released to the General Fund at the same rates that depreciation is charged on the
assets to which they relate.
Risk reserve fund:
The risk reserve fund represents an amount equivalent to six months of budgeted
operational expenditure which the Board feel is prudent to set aside in line with the
charity's risk and reserve policies.
25.
TAXATION
The company has been accepted by HM Revenue & Customs as a charity (reference
no. XN 47959).
37

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS {Continued}
For the Year Ended 31 March 2023
26.
CONTINGENT ASSETS AND LIABILITIES
A portion of grants received may become repayable if the charity fails to comply with the
terms of the relevant letters of offer.
27.
CONDUIT FUNDING
AMH acts as lead partner for Youth Action on the ESF, Working It Out project and for
PIPS, a Public Health Agency, Protect Life project.
At the balance sheet date AMH held the following balances in respect of the above:
Youth Action
pips
Debtor
Cash at Bank
Creditor
4,010
21,648
21
In accordance with SORP (FRS 102) these balances have not been included in the
Balance Sheet.
28.
PENSIONS AND OTHER POST-RETIREMENT BENEFITS
The charity operates a defined contribution pension plan for its employees. The amount
recognised as an expense in the period was £269,541 (2022 - £240,898)
29.
RELATED PARTY TRANSACTIONS
No transactions with related parties were undertaken such as are required to be
disclosed.
38

ACTION MENTAL HEALTH
(LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
For the Year Ended 31 March 2023
31.
OPERATING LEASE COMMITMENTS
Total future minimum lease payments under non-cancellable operating leases are as
follows:
2023
2022
Not later than one year
Later than one and not later than five years
Later than five years
61,581
96,000
155,323
80,000
39