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2025-03-31-accounts

COMPANY REGISTRATION NUMBER NI005568

CHARITY REGISTRATION NUMBER NIC100753

ACTION MENTAL HEALTH

(CHARITABLE COMPANY - LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

CONTENTS For the Year Ended 31 March 2025

CONTENTS
For the Year Ended 31 March 2025
Pages
General Information 1
Report of the Directors 2 – 10
Auditor’s Report 11 – 15
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 – 38

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

GENERAL INFORMATION

DIRECTORS – MAIN BOARD

Mr D P McAuley - Chairman Mr W A McKeown - Vice Chairman Ms A Craigan - Treasurer Mrs S Cooke Mr P Corr Ms L Fleck Mrs R Kelly Mr H W R Kohner Prof G Lynch Mr J McAdams Mr D M McKeown Mr K McParland Mr J O’Brien Mr R Pannell Mr SW Robinson (resigned 5 July 2024)

INDEPENDENT BOARD MEMBERS

Mr D Brannigan Mr B McDonald Ms G Mornhinweg Mr D Morrissey

SECRETARY

Ms I Gallen

CHIEF EXECUTIVE OFFICER

Mr D Babington

REGISTERED OFFICE

AMH Central Office 27 Jubilee Road NEWTOWNARDS BT23 4YH

COMPANY REGISTRATION NUMBER NI005568

CHARITY REGISTRATION NUMBER NIC100753

AUDITOR

GMcG BELFAST Chartered Accountants & Statutory Auditor Alfred House 19 Alfred Street BELFAST BT2 8EQ

INVESTMENT BROKERS

CCLA One Angel Lane LONDON EC4R 3AB

BANKERS

Danske Bank Business Banking Centre, PO Box 183 Donegall Square West, BELFAST BT1 6JS

SOLICITORS

Tughans The Ewart 3 Bedford Square BELFAST BT2 7EP

Edwards & Co 28 Hill Street BELFAST BT1 2LA

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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 2025. 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 NI005568, 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 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 three terms of 4 years, save for Serving Directors who, having served 15 years, must be re-appointed on an annual basis. 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. Directors are recruited to the Board through an open recruitment and selection process, and four Directors may be co-opted annually.

Decisions on strategy, policy and material capital expenditure are taken by the full Board and it ensures the Strategic Plan guides the Executive, usually over a 3 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. There are 4 committees, the Finance, Audit and Risk, Nominations and Remuneration and Service Delivery and Development Committees. The Chief Executive Officer manages the Senior Management Team and together they ensure targets in the annual Operational Plan are achieved.

In line with corporate good practice there is an Audit and Risk Committee with 2 independent and 3 Board members and it meets at least 3 times a year; the Chief Executive Officer and Director of Business Support also attend, with the external auditors present when appropriate. An annual Directors’ Conference is usually held in October to enable the Board and all managers to assess progress and consider the future. Due to unique challenges and pressures the Board instead held a Directors’ Workshop in October, preceded by a similar one the previous February, and these provided the basis for discussion on priorities for the new 2025-2028 Strategy.

The Board met on 6 occasions, the Finance Committee 7 times, Audit and Risk Committee and Nominations and Remunerations Committees 4 times and the Service Delivery and Development Committee met 3 times. The Board and Committee meetings were conducted in a variety of ways, in person, hybrid or remotely and this has continued to facilitate attendance and engagement. In order to continue supporting Committees with delivering the estates review and wider digital transformation the Board retained the Property and Digital Transformation Sub-Committees to work closely with the Senior Management Team on plans for the future.

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ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Continued)

STRUCTURE, GOVERNANCE AND MANAGEMENT (Continued)

The Nominations and Remuneration Committee consider pay levels for all staff and possible Cost of Living increases on an annual basis and seeks approval from the full Board for any increases. The Committee has commissioned various independent reviews of all staff salaries, benchmarking them against other locally based charities, sectors and National Joint Council (NJC) scales and the recommendations are taken into consideration by the Board each year. The Pay Policy Statement sets out the Board’s approach to salaries and is on the website. In respect of the Chief Executive Officer and Senior Management Team the Committee has commissioned further independent advice which includes benchmarking against comparable roles in the sector. In the interests of transparency the annual accounts are available on the website

In order to provide lasting impact there is involvement in a number of partnerships with other charities in NI such as the Supported Employment Solutions (SES) consortium, co-led with the Cedar Foundation and delivering the Workable employment programme commissioned by the Department for Communities. Action Mental Health also leads the SkillSET partnership in delivering a UKSPF programme with 6 partners, which ends on 31 March 2026 and the EU funded Our Generation Peace Plus partnership of 9 partners which runs until 2027. There is also close involvement in delivering the DoH Mental Health Strategy with representation on the Mental Health Strategic Reform Board, various Workings Groups and one of the Mental Health Area Collaboratives. There is also close working with the Mental Health Collective, Mental Health Policy Group and NI Mental Health Policy Alliance and providing 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 S Cooke, Ms L Fleck, Ms R Kelly, and Messrs. HWR Kohner, DP McAuley, WA McKeown, DM McKeown, J McAdams and Prof G Lynch, P Corr, K McParland, R Pannell, SW Robinson and J O’Brien 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.

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ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Continued)

DIRECTORS (continued)

Directors’ attendance at Board Meetings over the period up to 31[st] March 2025 is set out below; there were 6 meetings during the year.

s’ attendance at Board Meetings over the period
re 6 meetings during the year.		 up to 31stMarch 2
Directors Attendance
Cooke, Susan 3
Corr, Paul 6
Craigan, Angela 6
Fleck, Leeanne 3
Kelly, Roisin 4
Kohner, Billy 4
Lynch, Gerry 3
McAdams, Jonathan 5
McAuley, Damian 6
McKeown, Billy 4
McKeown, Diarmuid 5
McParland, Kevin 4
O’Brien, Jonny 5
Pannell, Roger 4
Robinson, Stephen (resigned 5 July 2024) 0

RISK STRATEGY

A risk register is maintained in relation to all material risks posing a threat. The register is reviewed regularly by the Audit and Risk Committee and at all Board meetings to ensure systems and procedures are in place to mitigate identified risks and to minimise any potential impact on the charity.

In managing the reserves, the Board is guided by the Investment Policy and its objective is to generate a return in excess of inflation over the long term whilst generating an income which is available to support existing services and new projects. The Reserves Policy is to hold a minimum of 6 months of planned expenditure to ensure continued financial security and to provide for contingencies. Diversification of the investments is the responsibility of CCLA, an external investment provider, and at times includes the use of a cash deposit account. CCLA is 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

The Board continues to be frustrated by the regional context within which it operates. Whilst the Programme for Government was approved in February 2025 it failed to prioritise mental health and the Mental Health Strategy will soon reach the halfway point in its 10 year plan but with less than 20% of the required funding. This backdrop has contributed to the key risks and uncertainties currently affecting AMH, which are set out below:

• Resources

Unsurprisingly, the risk presented by regional financial pressures was the highest ongoing concern for the Board. Funding for the Mental Health Strategy again fell well short of agreed plans and this is against a backdrop of rising demand for mental health support due to the legacy of Covid, high economic inactivity rates and the Cost of Living crisis.

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ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Continued)

PRINCIPAL RISKS AND UNCERTAINTIES (Continued)

• Resources (continued)

Evidence of this need had been experienced in AMH services which have received direct calls for assistance from desperate clients, or people walking in, something which rarely happened several years ago.

As with the previous year, UKSPF funding failed to offset the loss of EU funding for the Recovery and Employability services and the reduced impact meant fewer clients being supported and fewer staff dealing with increasing client need. In terms of other funding, securing some of the HOPE post primary counselling contract was a positive development, and also EU Peace Plus funding, to build peace through improved mental health & emotional wellbeing for young people.

The board continued to deliver plans to increase financial sustainability and this led to the sale of 2 owned sites in L/Derry and Downpatrick with a 3[rd] sale in Antrim agreed but not yet sold. Alongside steps to re-shape existing delivery the use of new technology was explored to generate income and fundraise more effectively.

• Delivery and Staffing

Recruitment and retention was a persistent challenge throughout the year which affected the whole sector and as a result the Board was concerned about the ability to deliver agreed outcomes. Overall the high staff turnover rate inevitably caused pressures for the Business Support teams and proved to be a major distraction for them. Helpfully the new HOPE counselling contract included the TUPE of staff so experienced counsellors were readily available and the new Peace Plus Our Generation team was swiftly recruited. But the overall demanding staffing situation is likely to continue so the Board has been carefully assessing salary levels and a Staff Survey is planned and all relevant HR policies are being reviewed to ensure the organisation is responsive to staff needs.

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

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.

As a voluntary organisation Action Mental Health continues to support people’s mental health and well-being across the region through vocational training, supported employment options, personal development, counselling, 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. The Objects and activities undertaken in relation to them are below:

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ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Continued)

OBJECTIVES AND ACTIVITIES (Continued)

Programmes to support people recovering from mental ill-health have been delivered through UKSPF and the 5 Health Trusts’ funding by 8 Recovery and Employability services; referrals continue to come from a variety of sources such as Health Trusts, Jobs and Benefits Offices, Education/Training providers and self-referrals. Clients are provided with person-centred well-being programmes to support soft skills development which support clients to move on to employment and/or more independent lives. There are also 3 services which cater specifically for younger people and they are delivered along similar lines to the existing services.

The Counselling service provides interventions for children, young people, adults and families depending on need and apart from counselling may include psychotherapy, music, art and play therapies. Support is provided for a range of issues such as stress, anxiety, depression, relationship difficulties, drug/alcohol misuse, self-harming and suicidal ideation. This year saw delivery starting in post primary schools for the HOPE contract, which included support in 59 schools, special schools and EOTAS settings. Interpreters are also provided for clients for whom English is not their first language.

As well as the focus on employment through the Recovery and Employability services the Workable employment programme was delivered and funded by the Department for Communities for people with mental health issues, which aims to secure and sustain employment for clients. The programme was delivered with 6 other charity partners as part of the SES partnership. Action Mental Health is still also the only provider of the Individual Placement Support service based in the Belfast Health Trust area, which focuses on placing people with mental health issues in the workplace first and training them thereafter.

In line with the Mental Health Strategy’s Theme One priorities, a growing focus has been to build personal resilience within communities including young people in primary/secondary education, further education and higher education. The Schools and Community Wellbeing Team continued to deliver programmes including the Protect Life service which delivers suicide/self harm prevention services.

The 3 Men’s Sheds in Antrim, Downpatrick and Enniskillen continued to support men over 50 years of age to learn new skills, socialise and connect. The long-term conditions project is delivered by the Pain and Condition Management team in the Western Trust and continued to provide people with the tools to self-manage their conditions. After new investment and IT systems the revised Workplace Wellbeing service was re-launched in January 2025 to continue to provide employers with wellbeing and resilience building support. Specialist projects to support clients to develop their own skills continued, such as the Vision project (Autistic Spectrum Disorder) and the Eating Disorders Support Team, both in the Southern Health Trust.

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ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Continued)

OBJECTIVES AND ACTIVITIES (Continued)

AMH operates from 13 sites and many programmes and services are also delivered in the community, in local facilities such as partner organisations’ offices, theatres/cinemas, health centres, sports clubs or schools.

A diverse range of services are delivered focussed on identified needs within communities and particular groups are identified through regular engagement. Action Mental Health policy ensures all clients, whatever their background, are treated fairly and without any discrimination and as a result there is always a diverse range of clients being supported irrespective of sex, gender reassignment, marital / civil partnership status, pregnancy or maternity, religious or similar philosophical belief, political opinion, disability, racial group, sexual orientation or age.

A media campaign called ‘I Am Someone’ enabled clients to highlight the issue of mental health and to call for more resources across the sector, in particular using every opportunity to highlight the deficit in funding for the Mental Health Strategy. Other opportunities and fundraising events were used to speak out in the media and numerous client events used to raise awareness.

Throughout the year, the Client Forum committed to co-production by discussing and promoting client issues and corporate partners continued to raise publicity around mental health issues. Staff remain part of the Mental Health Policy Group, Mental Health Collective and NI Mental Health Policy Alliance, which are working to promote the work of the sector and to tackle underlying issues in it.

More information on Action Mental Health’s work and achievements during 2024/25 is in the Annual Review, which is available from the Company’s Registered Office and on its website.

ACHIEVEMENTS AND PERFORMANCE

This was the third and final year of the Board’s Strategic Plan 2022-2025 and the scorecard reflects the fact that most objectives were achieved regardless of the demanding funding backdrop. UKSPF and Health Trusts’ funding made a positive difference to client outcomes and met the targets set and new Peace Plus and HOPE funding was secured. Recruitment and retention was an ongoing issue and capacity stretched but large numbers of people needing support were still reached with a variety of services.

7

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Continued)

ACHIEVEMENTS AND PERFORMANCE (Continued)

During the year 1,554 clients with mental health needs attended services remotely or in person provided by the Recovery and Employability teams and Workable. The Recovery and Employability teams provided programmes to 1,446 clients who achieved 1,226 accredited training outcomes and 266 progressed to paid employment, voluntary work, further education/training or other government programmes.

Regarding resilience building programmes delivered by the Schools and Community team and Workplace wellbeing, there were 19,062 direct beneficiaries. The Pain and Condition Management team in the Western Trust area ran 22 programmes throughout the year with 179 people participating in the self-management programme; also 124 older men attended the 3 Men’s Sheds and 108 clients were supported through the Workable contract.

Regarding the Counselling service, there were 23,257 counselling/group work sessions provided to 4,189 individuals and families as follows:

Adult – 11,013 sessions to 2,262 clients Children & Young People – 12,211 sessions to 1,918 clients Families – 33 sessions to 9 families

There was a total of 44 leavers during the period made up of voluntary reasons (40) and involuntary (4), and turnover during the period was 21% with 13 staff leaving within the first 6 months of joining. The number of staff employed as at 31 March 2025 was 203.

Investors in People (IiP) ‘We invest in people’ PLATINUM accreditation was in place and reaccreditation will be taking place in November 2025.

FINANCIAL REVIEW

Once again this has been a difficult financial year for many organisations cross the V&C sector with ongoing Cost of Living pressures, uncertainty about the future of UKSPF funding and then National Insurance rises from April 2025 which will increase the cost of employing staff. Impressive outcomes were achieved although the end of the 2 years of UKSPF funding was once again cast into uncertainty with a late bidding process for only 1 subsequent year in 20252026, which was secured. In addition, a bid was submitted for the HOPE post primary counselling contract and funding was secured for 3 years with a possible 2 year extension as well as the 4 years of Peace Plus funding. Against this uncertain backdrop and through careful monitoring and control by the Board and senior management, Action Mental Health completed the year in a relatively stable position but still seeking long-term financial sustainability.

The UKSPF programme and the 5 Health Trusts supported the Recovery and Employability services whilst a mix of Peace Plus, Education Authority, Public Health Agency, Victims and Survivors’ Service funding and various grants supported all the other counselling and wellbeing and resilience building programmes. Unrestricted income continued through corporate partnerships and there is an expectation that it will return to increased pre-pandemic levels soon.

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ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Continued)

RESULTS

Unrealised losses on investments were £60,655 (2024 - unrealised gains amounted to £230,070).

The overall net movement on funds for the year was a surplus of £1,124,944 (2024 – deficit £333,006). The surplus for the year includes a gain of £1,127,907 arising from the disposal of two properties during the period.

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 2025 was £7,071,250 (2024 - £5,946,306). No restricted reserves were held.

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 26). The level of free reserves at the year-end (excluding designated reserves) was £1,597,036 (2024 - £1,085,235).

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 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

Due to funding constraints and uncertainty surrounding future funding sources, a review of service delivery has been conducted. As a result of this review the Directors have put plans in place that are included in the new strategy for 2025-2028. The Directors acknowledge the uncertainty and challenges of recent years but remain committed to the fundamental objective of supporting people’s mental health and well-being across the region.

9

ACTION MENTAL HEALTH LIMITED BY GUARANTEE REPORT OF THE DIRECTORS Continued 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 Gharitable 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" rnake 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. 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 infomiation of which the charitable company's auditor is unaware; and the Directors have taken all steps thatthey oughtto 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 NEvwfowNARDS BT23 4YH On behalf of the Board of Directors Mr D P McAuley Director and Chairman lo trcL4 MrsA igan Director and Honorary Treasurer Date.. Registered in Northern Ireland No. N1005568 Charity Registration No". NIC100753 10

CHARTERED ACCOUNTANTS ACTION MENTAL HEALTH (LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ACTION MENTAL HEALTH OPINION We have audited the financial accounts of Action Mental Health {the 'charitable company,) for the year ended 31 March 2025 which comprise the statement of financial activtties, summary income and expenditure account, balance sheet. statement of cash flows and the related notes, 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 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 2025, 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 accordan￿ 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 concluded 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 perfomied, we have not identified any material uncertainties relating to events or conditions that, individualty or collectively, may cast signfficant 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 responsibiltties of the directors with respect to going con￿rn are described in the relevant sections of this report. 17 Mandeville Street Alfred House 19 Alfred Street BF.LFAsr Fr2 8EQ DX3910 liR Belfast 50 Centur% House 40 Crescent Busine&8 Park LISBLTRN r28 2GN CraigavoTh BT62 3PB Tel: +44 (0)28 3833 2801 Fax: +44 (0)28 3835 0293 Tel: +44 {0)28 9031 1113 Fax: +44 (0)28 9031 0777 Tel: +44 (0)28 9260 7355 F&w: +44 (0)28 9260 1656 Resi5teredtOtortd￿I auditw)rkbythe InstitiMeoftharteT¢dkno￿u￿ts￿I[dz￿y www.gmcgea.com

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT {coTr¥fiNUED) TO THE MEMBERS OF ACTION MENTAL HEALTH OTHER INFORMATION The other infomation comprises the information included in the annual report, other than the financial statements and our auditorfs report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other infomiation and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements. our responsibilty is to read the other information and, in doing so, consider whether the other information is materially inconsisterst with the financial statements or our knowledge obtained in the audit or othe￿iSe 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 infomiation. If, based on the work we have performed, we conclude that there is a material misstatement of this olher information. we are required to report that fact. We have nothing to report in this regard. OPINIONS ON OTHER MArrERS 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 of charty law, for the financial yearfor which the financial statements are prepared is consistent with the financial statements,. and the strategic report and the report of the directors has been prepared in accordance with applicable legal requirements. MATTERS 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 rf, in our opinion: adequate accounting records have not been kept, or retums 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 spectfied 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 10, 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 detemiine 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 a￿ responsible for assessing the charitable company's ability to continue as a going concem, disclosing, as applicable. matters related to going concern and using the going concem basis of accounting unless the directors either intend to liquidate the charitable company or to cease operations, or have no realistic atternative but to do so. 12

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS 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 wtth ISAS (UK) will a￿ayS detect a malerial misstatement when it exists. Misstatements can arise from fraud or error and are considered material if. indtvidually 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 websf(e at www.frc.org.uklauditorsresponsibilrties. This description forms part of our auditorfs 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 identrfy 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 identfying 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 aboul 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 whetherthey 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 intemal 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 Whe￿ fraud might occur in the financial statements and potential indicators of fraud. As a result of these procedures, we considered the opportunrties 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 perfo￿ specific procedures to respond to the risk of management override. 13

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT (cO￿riNUED) TO THE MEMBERS OF ACTION MENTAL HEALTH EXTENT TO WHICH THE AUDIT WAS CONSIDERED CAPABLE OF DETECTING IRREGULARITIES, INCLUDING FRAUD (Continued} We also obtained an understanding of the 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 dete￿ninatIOn 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 stalements but compliance with which may be fundamental to the charitable company's abilty 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 lesling to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statemenls., Enquiring of management concerning actual and potential litigation and claims- Performing analytical procedures to identify 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 fraLrd through management override of controls, testing the appropriateness of journal entries and other adjustment5,' 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 ¢our5e 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 of fraud or non-compliance with laws and regulations throughout the audit. Owing to the inherent limitations of an audit, there 15 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, Ihere remains a higher risk of non-detection 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 MEMBERS OF ACTION MENTAL HEALTH USE OF OUR REPORT This report is made solely to the charitable company's members, as a body, in accordancewith 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 responsibilty to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for thi5 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: 31 July 2025 15

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES For the Year Ended 31 March 2025

Restricted
Funds
Notes
£
INCOME AND ENDOWMENTS
FROM:
Charitable activities:
Grants & contracted funding:
3
- Rehabilitation programmes
4,026,123
- Welfare and education
841,739
- Therapeutic services
1,648,386
Other employment income
4
210,902
Contribution from trading activities: 4
- Rehabilitation programmes
-
Donations and legacies
5
7,000
Gain on disposal of assets
6
-
Other activities
7
-
Investments
8
-
TOTAL INCOME AND ENDOWMENT
6,734,150
EXPENDITURE ON:
Charitable Activities
9
- Rehabilitation programmes
3,885,201
- Rehabilitation exceptional costs
-
- Employment services
245,934
- Welfare and education
1,098,583
- Therapeutic services
1,795,667
Raising funds
10
-
Other
12
-
TOTAL EXPENDITURE
(7,025,385)
NET (EXPENDITURE)/INCOME BEFORE
OTHER RECOGNISED GAINS
AND LOSSES
(291,235)
NET (LOSSES)/GAINS ON INVESTMENTS
Realised gain on investments
-
Unrealised (loss)/gain on investments
-
NET (EXPENDITURE)/INCOME
BEFORE TRANSFERS
(291,235)		 Unrestricted
Funds
£
-
81,439
-
-
13,065
297,712
1,127,907
180,920
105,562
1,806,605
-
-
-
132,676
-
169,031
28,064
(329,771)
(
1,476,834
-
(60,655)
1,416,179		 Total Funds
2025
£
4,026,123
923,178
1,648,386
210,902
13,065
304,712
1,127,907
180,920
105,562
8,540,755
3,885,201
-
245,934
1,231,259
1,795,667
169,031
28,064
7,355,156)
1,185,599
-
(60,655)
1,124,944
 Total Funds
2024
£
4,095,012
854,995
1,094,470
234,385
25,688
264,123
-
124,374
31,143
6,724,190
4,311,484
267,763
233,805
1,093,664
1,357,243
118,934
36,097
(7,418,990)
(694,800)
131,724
230,070
(333,006)

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 2025

Restricted
Funds
Notes
£
NET (EXPENDITURE)/INCOME
BEFORE TRANSFERS
(291,235)
TRANSFER BETWEEN FUNDS
16
291,235
NET MOVEMENTS IN FUNDS
-
£
RECONCILIATION OF FUNDS:
Funds at 1 April 2024
-
Funds at 31 March 2025
-		 Unrestricted
Funds
£
1,416,179
(291,235)
1,124,944
£
5,946,306
7,071,250		 Total Funds
2025
£
1,124,944
-
1,124,944
£
5,946,306
7,071,250		 Total Funds
2024
£
(333,006)
-
(333,006)
£
6,279,312
5,946,306

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 38 form part of these financial statements.

17

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

SUMMARY INCOME AND EXPENDITURE ACCOUNT For the Year Ended 31 March 2025

Notes
2025
£
INCOME
Charitable activities
6,821,654
Donations
304,712
Other activities
180,920
Investments
105,562
Gain on disposal of fixed assets
1,127,907
Realised gains on investments
-
Unrealised gain on investments
-
Gross income
8,540,755
EXPENDITURE
Charitable activities
7,158,061
Charitable activities – exceptional costs
-
Raising funds
169,031
Other expenditure
28,064
Unrealised losses on investments
60,655
Total expenditure
7,415,811
NET INCOME /(EXPENDITURE) FOR THE YEAR
1
1,124,944
Income and expenditure relates to continuing activities.
NOTE TO THE SUMMARY INCOME AND EXPENDITURE ACCOUNT
For the Year Ended 31 March 2025
1.
ANALYSIS OF NET EXPENDITURE:
2025
£
Net expenditure for the year excluding gains/losses
on investment portfolio held
1,185,599
Unrealised (loss)/gain on investment portfolio held
(60,655)
1,124,944		 2024
£
6,250,460
264,123
178,464
31,143
-
131,724
230,070
7,085,984
6,991,768
267,763
118,861
40,598
-
7,418,990
(333,006)
2024
£
(563,076)
230,070
(333,006)

18

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE BALANCE SHEET At 31 March 2025 2025 2024 Notes FIXED ASSETS Tangible assets Investment property Investments 17 18 19 1,133,926 420,576 5 247 589 1.712,150 4 417 630 6 802 091 6 129 780 CURRENT ASSETS Stocks Debtors Cash at bank and in hand 20 21 19.549 862,478 669 703 17,065 571,080 1,551,730 656,152 CREDITORS: Amounts falling due within one year 22 1 282 571 839 626 NET CURRENT ASSETSI{LIABILITIES) 269 159 183 474) NET ASSETS 46 71250 ￿3￿6 CAPITAL AND RESERVES Unrestricted funds: General fund Revaluation reserve Designated funds 26 25 26 2,341,002 810,536 3 919 712 1,085,235 871,191 3 989 880 7 071 250 The financial statements were approved and authorised for issue by the Board of Directors on 2&./.'../2L)IS. and were signed on its behalf by: Mr D P McAuley Director and Chairm Mrs A Craigan Director and Honorary Treasurer Company Registration Number- N1005568 The notes on pages 22 to 38 form part of these financial statements. 19

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

STATEMENT OF CASH FLOWS For the Year Ended 31 March 2025

Notes
2025
£
NET CASH FROM
OPERATING ACTIVITIES
1
177,130

Interest received
105,562
Dividends received
-
Purchase of tangible fixed assets
(37,703)
Purchase of fixed asset investments
(1,500,000)
Receipts from sale of tangible fixed assets
1,247,321
Receipts from sale of fixed asset investments
-
Decrease in cash held in investment portfolio
609,386
NET CASH FROM INVESTING
ACTIVITIES
424,566
INCREASE IN CASH AND CASH
EQUIVALENTS
601,696
CASH AT 1 APRIL 2024
68,007
CASH AT 31 MARCH 2025
669,703
CASH CONSISTS OF:
Cash at bank and on hand
669,703
CASH EQUIVALENTS
INVESTMENTS HELD ON DEPOSIT AT 1 APRIL 2024
Outflow from transfers on investment portfolios
INVESTMENTS HELD ON DEPOSIT AT 31 MARCH 2025		 2024
£
52,211
23,100
8,042
-
(11,777)
-
2,817,360
2,426,875
409,850
462,061
(394,054)
68,007
68,007
£
2,434,532
(609,386)
1,825,146

20

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

NOTES TO THE STATEMENT OF CASH FLOWS For the Year Ended 31 March 2025

1. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASHFLOW FROM OPERATING ACTIVITIES

2025
£
Net expenditure before other
recognised gains and losses
1,185,599
Interest received
(105,562)
Dividends received
-
Depreciation and amortisation
75,937
Increase in stocks
(2,484)
(Increase)/decrease in debtors
(291,398)
Increase/(decrease) in creditors
442,945
Net cash from operating activities
177,130		 2024
£
(694,800)
(23,100)
(8,042)
122,710
(1,349)
772,314
(115,522)
52,211

2. ANALYSIS OF CHANGES IN NET (DEBT)/FUNDS

Cash at bank
Investments on deposit
Net funds at 31 March 2025		 At 1 April
At 31 March
2024
Cashflows
2025
£
£
£
68,007
601,696
669,703
2,434,532
(609,386) 1,825,146
2,502,539
(7,690)
2,494,849

21

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 March 2025

1. ACCOUNTING POLICIES

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 £.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

22

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the Year Ended 31 March 2025

1. ACCOUNTING POLICIES (Continued)

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 resources.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.


bases:-
Land None
Buildings 4% and 2%
Plant and machinery 20% and 16.66%
Fixtures, fittings, tools & other equipment 20% and 33.33%

23

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the Year Ended 31 March 2025

1. ACCOUNTING POLICIES (Continued)

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.

24

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the Year Ended 31 March 2025

1. ACCOUNTING POLICIES (Continued)

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.

Investment property - At each reporting date investment property is remeasured to fair value. The Directors assess fair value in the light of the commercial property market in Northern Ireland and consider property yields and transactions in similar properties. Assessing the fair value of investment property involves some judgement and estimation uncertainty the extent of which can depend on the level of transactions in the property market of similar properties.

Debtors - short term debtors are measured at transaction price, less any impairment. Impairment of such debtors involves some estimation uncertainty.

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.

2. 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.

25

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the Year Ended 31 March 2025

3. GRANTS AND CONTRACTED FUNDING

Restricted Unrestricted
Funds
Funds
£
£
Amounts received and receivable
Rehabilitation programmes
Contracted funding
Health & Social Care Trusts:
Northern
325,898
-
Southern
394,411
-
Belfast
311,635
-
South Eastern
856,433
-
Western
485,465
-
Grants
UKSPF
1,532,696
-
PHA
78,810
-
CLEAR Project
13,107
-
DoH Core grant
31,804
-
PHA Distribution fund
-
-
ChatPal
-
-
Arts Council
6,000
-
BCPP grant
-
-
Sundry grants
181
-
Mentir
(24,494)
-
A & O Sherman
10,000
-
4,021,946
-
Amounts deferred b/forward
81,971
-
Amounts deferred c/forward
(77,794)
-
Funding utilised
4,026,123
-		 Total Funds
2025
£
325,898
394,411
311,635
856,433
485,465
1,532,696
78,810
13,107
31,804
-
-
6,000
-
181
(24,494)
10,000
4,021,946
81,971
(77,794)
4,026,123		 Total Funds
2024
£
280,426
363,608
295,871
1,089,281
465,115
1,490,738
73,600
6,365
31,804
1,051
(13,015)
-
2,400
11,148
-
-
4,098,392
51,807
(55,187)
4,095,012

26

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the Year Ended 31 March 2025

3. GRANTS AND CONTRACTED FUNDING (continued)

Welfare and Education
Services
Grants –
Southern H&SC Trust
Western H&SC Trust
SEUPB – Peace IV/Plus
PHA
AMH Works
Dept. of Justice
Dept. for Communities
Mindful Carers
-Community Fund
Yew Project
-Community Fund
Private Trust
MNDA
ANBC
Sundry
ACNI – Lottery
CoI
RTE Appeal
FODC
Schools Program
Amounts deferred b/forward
Amounts deferred c/forward
Funding utilised		 Restricted
Funds
£
61,439
62,754
772,589
135,284
-
-
13,064
25,301
-
100,000
-
4,465
-
115,889
4,641
4,470
1,495
5,813
1,307,206
77,239
(542,704)
841,741		 Unrestricted Total Funds Total Funds
Funds
2025
2024
£
£
£
-
61,439
56,522
-
62,754
61,075
-
772,589
211,125
-
135,284
113,592
69,934
69,967
124,449
-
-
2,160
-
13,064
48,478
-
25,301
36,378
-
-
8,580
-
100,000
100,000
-
-
7,102
-
4,465
2,140
-
-
(270)
-
115,889
115,720
-
4,641
-
-
4,470
-
-
1,495
-
-
5,813
-
69,934
1,377,138
887,051
34,730
111,969
79,913
(23,225)
(565,929)
(111,969)
81,439
923,178
854,995

27

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the Year Ended 31 March 2025

3. GRANTS AND CONTRACTED FUNDING (continued)

Therapeutic Services
DfC Neighbourhood Renewal
VSS
BH&SCT
SEH&SCT
PHA
Schools Programme
MNDA
Community Foundation
Yew Project
-Community Fund
Saturday Hospital Fund
-Community Fund
Mencap
Education Authority
MS Society
BCC Revenue
Urban Villages
Other
Amounts deferred b/forward
Amounts deferred c/forward
Funding utilised
Total grants and contracted
funding utilised		 Restricted Unrestricted
Funds
Funds
£
£
108,797
-
65,398
-
168,086
-
188,560
-
489,526
-
1,750
-
-
-
-
-
38,595
-
10,230
-
-
-
558,500
-
-
-
-
-
-
-
4,105
-
1,633,547
-
156,343
-
(141,504)
-
1,648,386
-
6,516,248
81,439		 Total Funds
2025
£
108,797
65,398
168,086
188,560
489,526
1,750
-
-
38,595
10,230
-
558,500
-
-
-
4,105
1,633,547
156,343
(141,504)
1,648,386
6,597,687		 Total Funds
2024
£
68,872
73,928
165,018
197,113
388,252
29,045
20,700
25,299
152,475
10,000
2,691
-
-
-
-
199
1,133,592
117,221
(156,343)
1,094,470
6,044,447

In the prior year income from grants and contract funding was attributable to restricted funds with the exception of £89,719 which was unrestricted.

28

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the Year Ended 31 March 2025

4. OTHER EMPLOYMENT INCOME & CONTRIBUTION FROM TRADING ACTIVITIES FROM REHABILITATION PROGRAMMES

Restricted Unrestricted Total Funds Total Funds
Funds Funds 2025 2024
£ £ £ £
Other Employment income
Contribution from trading		 201,902 - 201,902 234,385
activities:
- Rehabilitation programmes
-		 13,065 - 25,688

In the prior year £234,385 was attributable to restricted funds and £25,688 was attributable to unrestricted funds.

5. DONATIONS AND LEGACIES

Restricted Restricted Unrestricted Total Funds Total Funds
Funds Funds 2025 2024
£ £ £ £
General
- Community - 103,354 103,354 83,455
- Corporate - 40,854 40,854 47,362
- Individual - 22,556 22,556 40,019
- Schools - 4,493 4,493 9,895
- Other 7,000 36,674 43,674 49,885
Hendersons - 14,085 14,085 37,507
All State - 45,697 45,697 -
NTNI - 20,000 20,000 -
I Craig - 10,000 10,000 -
7,000 297,713 304,713 264,123

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 with the exception of £4,000 which was attributable to restricted funds.

6. GAIN ON DISPOSAL OF ASSETS

During the year, two owned properties in L/Derry and Downpatrick were sold, realising a surplus of £1,127,907.

29

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the Year Ended 31 March 2025

7. OTHER ACTIVITIES

OTHER ACTIVITIES
Restricted Unrestricted Total Funds Total Funds
Funds Funds 2025 2024
£ £ £ £
Administration fees - 36,351 36,351 35,941
Rents and room hire - 76,852 76,852 44,963
External training fees - 21,580 21,580 11,544
Sundry income - 11,529 11,529 16,614
Client contribution - 4,641 4,641 4,392
Other counselling fees - 18,920 18,920 -
ROC income - 11,047 11,047 10,920
- 180,920 180,920 124,374

In the prior year all income from other activities was attributable to unrestricted funds.

8. INVESTMENTS

INVESTMENTS
Restricted Unrestricted Total Funds Total Funds
Funds Funds 2025 2024
£ £ £ £
Interest - 105,562 105,562 23,100
Dividends - - - 8,043
- 105,562 105,562 31,143

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 2025

9. EXPENDITURE ON CHARITABLE ACTIVITIES

Summary by activity

Summary by activity
Rehabilitation programmes
Rehabilitation exceptional costs
Employment services
Welfare and education services
Therapeutic services		 Direct
Costs
£
3,239,827
-
205,082
1,026,734
1,497,387
5,969,030		 Support
Costs
£
645,374
-
40,852
204,526
298,280
1,189,032		 Total
2025
£
3,885,201
-
245,934
1,231,260
1,795,667
7,158,062		 Total
2024
£
4,311,484
267,763
233,805
1,093,664
1,357,243
7,263,959

In the current year £132,676 expenditure on charitable activities was attributable to unrestricted funds (2024 - £132,343). All other expenditure on charitable activities was attributable to restricted funds in both years.

In the prior year, as a result of AMH restructuring its service provision, a voluntary redundancy process was undertaken resulting redundancy costs of £267,763 which were included as exceptional costs in connection with rehabilitation programmes.

10. RAISING FUNDS

Summary by activity

Direct
Support
Costs
Costs
£
£
Fundraising and awareness costs140,953
28,078		 Total
2025
£
169,031		 Total
2024
£
118,934

In the current and prior year all expenditure on raising funds was attributable to unrestricted funds.

31

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE),

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the Year Ended 31 March 2025

11. SUPPORT COSTS BY CATEGORY

2025
£
Support Costs
Administration and Finance
1,217,110
Support costs are made up of the following:
2025
£
Staff costs
900,189
Office costs
13,274
Premises
14,722
Other costs
105,225
1,217,110
12.
OTHER
Restricted
Unrestricted
Total
Funds
Funds
2025
£
£
£
Investment management fees
-
-
-
Governance costs
-
28,064
28,064
-
28,064
28,064		 2024
£
941,805
2024
£
736,935
11,927
15,702
177,240
941,805
Total
2024
£
3,887
32,210
36,097

In the prior year all other expenditure was attributable to unrestricted funds.

13. GOVERNANCE COSTS

Auditor’s remuneration
-
Statutory audit
-
Other assurance services
Other professional fees
Board, Committee costs		 2025
£
7,920
7,554
10,778
1,812
28,064		 2024
£
9,480
8,028
3,745
10,957
32,210

32

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the Year Ended 31 March 2025

14. NET INCOME BEFORE TRANSFERS

2025 2024
£ £
This is stated after charging:
Depreciation:
- owned tangible fixed assets 75,937 122,710
Auditor’s remuneration - statutory audit 7,920 9,480
- other financial services 7,554 8,028
Gain on disposal of investments - 131,724
(Loss)/gain on fair value movement of investments (60,655) 230,070
Operating leases rentals 159,870 137,564
15. STAFF COSTS
2025 2024
£ £
(a) Staff costs
Wages and salaries 4,780,410 4,553,282
Social security costs 429,416 407,224
Agency and seconded staff 23,151 34,431
Pension costs – defined contribution schemes 249,250 238,945
Redundancy 12,973 267,763
5,495,199 5,501,645
(b) One staff member earned between £80,000 and £90,000 (2024 – one staff
member earned between £80,000 and £90,000).
2025 2024
No. No.
(c) Average number of persons directly employed:
Office and management 27 28
Supervision and instruction 137 146
Support staff 30 30
194 204

33

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the Year Ended 31 March 2025

15. STAFF COSTS (Continued)

No fees were paid to any director for their services as Board members. No travel expenses were reimbursed to Directors in the current year (2024 – £Nil). No amounts were paid directly to third parties.

The total amount of employee benefits received by key management personnel is £244,174 (2024 - £229,401). The charity considers its key management personnel to comprise the Chief Executive Officer, Director of Business Support and Director of Operations.

16. TRANSFERS BETWEEN FUNDS

An amount of £291,235 (2024 - £938,045) 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.

17. TANGIBLE FIXED ASSETS

Land &
Fixtures, fittings,
buildings
Plant &
tools & other
(long leasehold) machinery
equipment
£
£
£
Cost:
At 1 April 2024
6,322,722
359,381
75,418
Additions
-
2,953
34,750
Disposals
(2,502,539)
(119,923)
(22,732)

At 31 March 2025
3,820,183
242,411
87,436
Depreciation:
At 1 April 2024
4,625,818
345,267
74,286
Charges for the year
64,604
4,679
6,654
Disposals
(1,962,549)
(119,923)
(22,732)

At 31 March 2025
2,727,873
230,023
58,208
Net book value:
At 31 March 2025
1,092,310
12,388
29,228
At 31 March 2024
1,696,904
14,114
1,132		 Total
£
6,757,521
37,703
(2,645,194)
4,150,030
5,045,371
75,937
(2,105,204)
3,016,104
1,133,926
1,712,150

Included in long leasehold land and buildings is land costing £87,250. Land is not depreciated.

34

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the Year Ended 31 March 2025

18. INVESTMENT PROPERTY

As at 1 April 2024
Transferred from land and buildings
At 31 March 2025		 £
-
420,576
420,576

The fair value of the investment property has been arrived at by the directors at 31 March 2025. In assessing fair value, the Directors have considered the opinion of an independent property agent, taking account of yields obtained on similar properties in the local property market.

The historic cost of investment property is £1,178,242, with an aggregate accumulated depreciation charge of £801,541 resulting in a carrying amount under historic cost of £376,701.

19. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Quoted
Investments
£
As at 1 April 2024 4,417,630
Additions, at cost 800,000
Investment income retained 90,614
Unrealised (loss)/gain on revaluation (60,655)
At 31 March 2025, at market value 5,247,589
At 31 March 2025, at historical cost 4,437,053

The charity’s investments are managed by an independent investment manager. Included in investments are cash deposit balances of £1,825,146 (2024 - £2,434,532) held as part of the investment portfolio.

20. STOCKS

Raw materials and consumables 2025
£
19,549		 2024
£
17,065

35

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the Year Ended 31 March 2025

21.
DEBTORS
2025
£
Trade debtors
369,870
Grants due – PeacePlus
306,708
Grants due - UKSPF
14,472
Grants due - Peace IV
-
Grants due - Other
-
Prepayments and accrued income
156,316
Other debtors
15,112
862,478
22.
CREDITORS: Amounts falling due within one year
2025
£
Trade creditors
212,688
Other taxation and social security
100,906
Deferred income
789,116
Accruals and other creditors
179,861
1,282,571
23.
DEFERRED INCOME
Under 1
Over 1
year
year
£
£
At 1 April 2024
331,914
-
Amounts released to income
(331,914)
-
Amounts deferred from income
789,116
-
At 31 March 2025
789,116
-
24.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted
Funds
Funds
£
£
Tangible fixed assets
1,133,926
-
Investments and investment property
5,668,165
-
Net current assets
269,159
-		 2024
£
211,571
-
79,056
53,042
31,087
194,527
1,797
571,080
2024
£
202,873
95,463
331,914
209,376
839,626
Total
£
331,914
(331,914)
789,116
789,116
Total
Funds
£
1,133,926
5,668,165
269,159

36

ACTION MENTAL HEALTH (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the Year Ended 31 March 2025

25. REVALUATION RESERVE

At 1 April 2024

Net transfer to general fund
At 31 March 2025		 £
871,191
(60,655)
810,536

This represents the unrealised gains accumulated on the revaluation of fixed asset investments.

26. OTHER UNRESTRICTED FUNDS

Unrestricted
At 1 April 2024
Surplus for the year
Transfer to/from general fund
Net transfer from revaluation
reserve
Amortisation of capital grants
At 31 March 2025		 Designated
Designated
Capital
Risk
General
Utilised
Reserve
Fund
Fund
Fund
£
£
£
1,085,235
280,385
3,709,495

1,124,944
-
-
31,917
-
(31,917)
60,655
-
-
38,251
(38,251)
-
2,341,002
242,134
3,677,578		 Total
£
5,075,115
1,124,944
-
60,655
-
6,260,714

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.

27. 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 2025

28. 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.

29. CONDUIT FUNDING

AMH acts as lead partner on a number of projects. At the balance sheet date AMH held the following balances on behalf of partner organisations.

PIPS
£
Debtor -
Cash at Bank 18,455
Creditor 18,455

In accordance with SORP (FRS 102) these balances have not been included in the Balance Sheet.

30. 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 £249,250 (2024 - £238,945).

31. RELATED PARTY TRANSACTIONS

No transactions with related parties were undertaken such as are required to be disclosed.

32 OPERATING LEASE COMMITMENTS

Total future minimum lease payments under non-cancellable operating leases are as follows:

Not later than one year
Later than one and not later than five years
Later than five years		 2025
£
171,626
80,000
110,000		 2024
£
137,189
80,000
130,000

38