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2020-12-31-accounts

COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

(Incorporated Under Guarantee)

Report of the Trustees and Financial Statements

Year Ended 31 December 2020 Company Number NI031738 Charity Number XR 43980

L Duffy & Co Chartered Accountants and Registered Auditors 12 Queen Street Derry BT48 7EG

COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Contents

Contents Contents
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Pages
Report of the Trustees 1 - 13
Independent Auditor’s Report 14 – 17
Statement of Financial Activities 18
Balance Sheet 19
Notes to the Financial Statements 20 - 25
Detailed Statement of Financial Activities 26 – 27

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2020

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The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, submit their annual report and the audited financial statements for the year ended 31 December 2020.

The charity is a charitable company limited by guarantee and was incorporated on 5 December 1996. It is governed by a memorandum and articles of association.

Reference and administration details

Charity Number XR43980 Company Number NI031738 Registered Office 10 Northland Road Derry BT48 7JD Auditors L Duffy & Co 12 Queen Street Derry BT48 7EG Bankers Bank of Ireland 15 Strand Road Derry BT48 7BT Trustees and Directors

The directors of the charitable company (the charity) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. The trustees serving during the year and since the year end were as follows

Elaine Power Chairperson Nikki Yau Secretary Sandra Sweeney Treasurer Dalton Keogh Caroline McGlinchey Aiveen McGowan Martin McConnellogue Edward Curley

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2020

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Structure, governance and management

Governing document

The charity is a company limited by guarantee governed by its Memorandum and Articles of Association dated 5 December 1996 whose objects were amended by special resolution on 8 April 2002.

Trustees

Currently there are 8 Trustees on the Board. Trustees are recruited by word of mouth, successful applicants are appointed by the Board and ratified by Members, at our Annual General Meeting. See Articles of Association for selection, appointment and duties of our trustees.

All new Trustees receive induction training, i.e. history of the organisation, governing document, policies and procedures roles and responsibilities, and are encouraged to participate in training opportunities provided by our stakeholders. The Board holds responsibility for overall governance of the charity, including setting and monitoring strategy. It meets on a monthly basis and receives reports of all the principal activities.

Risk management

CALMS management strategy and governance takes account of risks that may be associated with the delivery of our programmes and services. The trustees have conducted a risk analysis to identify the major risks to which the company is exposed. Systems have been put in place to mitigate these risks whereby the risks are reviewed at the trustees' meetings.

We have a strong and experienced management structure in place including our voluntary Board, paid staff and committed volunteers. Supervision and appraisal structures are in place, policies and procedures are signed off and monitoring and evaluation are built into the process from the outset. Finally, financial management structures are robust, and we continue to work closely with our stakeholders, to ensure all external requirements are fulfilled in a thorough and timely manner.

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Report of the Trustees for the Year Ended 31 December 2020

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Objectives and activities

Objectives and aims

CALMS objects are specified in its Memorandum of Association to be the preservation and protection of health in the North West of Ireland (hereinafter called the area of benefit) who suffer from stress generally as well as those affected directly or indirectly by violence and to advance the education of the public in and about the cause of stress and its management within the community by, and in particular: 1. associating the statutory authorities, community and voluntary organisations and inhabitants in a common effort to improve health education and through the provision of social services, educational and recreational facilities and practical assistance with the object of improving the conditions of life for the said inhabitants”

Our V ision i s

one of greater Derry/Londonderry where the dangers and consequences of stress are recognised; people and organisations work to prevent stress; victims/survivors of the conflict who experience stress are helped to cope and therefore not damaged by it; those working in the area of stress and its consequences do so in integrated and collaborative ways.

CALMS mission is

“To provide educative, preventative and rehabilitative programmes and services that empower individuals and organizations to recognize, reduce and manage stress effectively”.

The name CALMS is an acronym for Community Action for Locally Managing Stress. CALMS was established at the end of 1994 as a result of a public meeting held at the Guildhall in Derry/Londonderry. It emerged as a tentative response to an expressed community need for effective support for people suffering from stress as a result of the Troubles. During the 1990s and 2000s CALMS has grown and developed into an organisation which has a proactive and holistic approach to helping groups and individuals manage stress. CALMS is unique in that its core business brings together (a) people who are/may be in a fragile state; and (b) several complex therapies and approaches. At the same time, people’s stress issues may be multi-faceted whilst therapeutic practice is continually evolving and improving. To reflect the complexity of its work, and to do justice to its importance and to the needs

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Report of the Trustees for the Year Ended 31 December 2020

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of service users, CALMS uses appropriately qualified personnel only. With its roots firmly in the local community and voluntary and community sectors, as well as with connections throughout the statutory, academic and policy making sectors.

We work to six core principles and values:

CALMS’ accountability is in three main directions:

The key things which make CALMS unique are:

People come to CALMS for a variety of reasons, sometimes singly and sometimes in combination. Those reasons include:

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Report of the Trustees for the Year Ended 31 December 2020

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Volunteers

With ever increasing demands volunteers are essential for the delivery of CALMS programmes and services. The training and use of volunteers enables the project to diversify and grow, thus helping CALMS to achieve their aims and objectives more effectively and efficiently. The voluntary ethos is very important to CALMS, as volunteer involvement is not only empowering for the individual, it also ensures grass roots ownership of the project and endangers community spirit. CALMS volunteering policy is in line with best practice, as CALMS are committed to ensuring that the volunteering experience is as beneficial in as many ways as possible, not only for the organisation, but also for the individual volunteer.

Achievements and performance

Charitable activities

We offer a range of interwoven programmes/services that include Counselling, C.B.T. Complementary Therapies, Creative and Physical Activities, Welfare Support, Social Activities, Information Seminars/Health Clinics, Work Shops, Signposting, Lobbying, Volunteering and Pathways to Employment.

Current Activity includes:

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2020

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C.A.L.M.S: is not an Island – Partnership & Collaborations

We continue to liaise and work closely with other organizations and groups such as GPs, members of the statutory mental health teams and representatives of an array of community groups. Such collaboration and cooperation are not only good practice but is in the best interest of beneficiaries. We continue to work positively and collaboratively with others in the field of stress management and Mental Wellbeing. CALMS has a proactive relationship with other relevant agencies in our catchment area which ensures the multifaceted needs of our beneficiaries can be addressed this work is very much undertaken in a spirit of cooperation and mutual exchange with other players endeavouring to meet various parts of the spectrum of our beneficiaries. Networking with these groups facilitates engagement and a mutual exchange of skills and knowledge.

Achievement

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Levels of output for 2020
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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2020

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The graph above shows our stakeholders and levels of outputs for 2020-21. We can report that during this turbulent time we found new creative and innovative ways to deliver services and most importantly we stayed connected to our service users and were accountable to our funders/stakeholders. Under V.S.S., our core funder, we provided a variety of programmes and services e.g., talking therapies, complementary therapies, welfare rights, and personal development programmes to 701 individuals. Under WHSCT we provided CBT/Talking Therapies to approximately 401 individuals. A further 445 individuals have availed of services funded by a variety of sources. Most of the 445 individuals had been directly or indirectly impacted by COVID-19. We are pleased to report that during this period the total number of individuals in receipt of CALMS services is 1547. This is a significant increase and is due to the negative impact Covid-19 is placing on individuals' mental wellbeing. These outputs would not have been possible without the grant aid received from Victim Survivor Service our core funder and other stakeholders WHSCT, Quayside Medical Practice with whom we have a Service Level Agreement. Special thanks to Awards for All, Halifax Foundation, CAF, CFNI, Cooperation Ireland, DCSDC.

CALMS adapted to meet clients' needs during COVID-19

CALMS never stopped during the pandemic we just worked differently and at times it was quite demanding on our team's mental strength at the start of COVID. We ran a series of programmes, initially face-to-face, and later, with the emergence of Covid-19 restrictions, online via Zoom. There has been significant demand for both modes of delivery, which has been supported by healthy attendance. Of the five courses run to date (two face to face, three online), there has been an average starting attendance of five participants, and this has been maintained at completion. The courses were reinforced by folders or emails with a “toolkit” of CBT resources related to the material covered in the workshops. Feedback has been overwhelmingly positive (examples below).

We currently have a significant demand to run more courses. The online course, in particular, has proven popular, and there has been demand for more to be run in the near future, especially given ongoing uncertainty around Covid-19, social distancing etc. Additionally, without exception, all those who participated in our courses and completed our participant survey, would either undertake a further course, or would recommend a course to a family member or friend.

Participants on the face-to-face courses completed the Warwick-Edinburgh Mental Well-being Scale (WEMWBS) at the start and end of their course. All recorded a

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2020

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statistically significant increase in their wellbeing score. The average increase was 9.4 points (further details can be provided if required). As the WEMWBS assesses mental wellbeing, defined as a “person’s psychological functioning, life-satisfaction and ability to develop and maintain mutually benefiting relationships”, the objective of improving the participant’s sense of wellbeing has also been achieved (StewartBrown and Janmohamed, 2007). Ideally, participants on the online courses would also complete these scales, but unfortunately there is no way to ensure these are completed and returned.

Facilitators found the participants to be almost universally engaged and interactive, despite any initial reticence or anxiety. They have shared their anxieties and their stories and have supported and buoyed each other. For some, it has been exactly what they needed, and the course has been, for now at least, their end point. For others, it has afforded them an opportunity to dip their toe in the water, to find out what therapy might be about, and I have been able to advise them on what options might be open to them to seek further support, and they have been able to make informed choices about their next step. For still others, the courses have served as “top ups”, individuals who have perhaps had therapy or support in the past but have lost their way a little. Everyone brought something to the experience, and I do believe everyone brought something away with them. In what has been a difficult and challenging year, working with groups of participants, has been a genuine highlight.

Client Feedback

“ I found this a very comprehensive, well-planned course and cannot suggest any improvements.” Participant Online Course 1

“I felt so isolated and confused. You clarified so much for me, and I felt connected for that hour every week. Thank you” Participant Online Course 2

“Everyone told me I was being stupid. I was beating myself up about this. You’ve made me see it so differently. I cried when you said some of those things. I felt like you read my mind. I never thought I could get that in a group – on a computer!” Participant Online Course 2

“I felt this was a very worthwhile course, very informative and delivered excellently. X made the course enjoyable, whilst giving me the skills and tips to use to manage my stress and anxiety on a daily basis. Brilliant course – really glad I came. I feel more positive and optimistic – thank you” Participant F-2-F Course 1

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2020

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“This course has really helped me overcome many problems I was facing and came available at the perfect time. I am so grateful that I got to attend and hope that many can benefit from courses like this in the future” Participant F-2-F Course 2

“The facilitator was excellent, really knowledgeable and helpful. Excellent taster course and gives me lots of ideas to explore further.” Participant F-2-F Course 1

“I didn’t understand what I was feeling, and I’m still a bit all over the place, but I get it a bit better now, and I don’t feel so ashamed. I’ve made an appointment to talk to my GP about it now” Participant Online Course 1

Ongoing research on all our services and programmes indicates that CALMS is having a positive impact in our community see links on our website. Our project has extended beyond our initial expectations in that it has created meaningful opportunities for graduates and individuals wishing to enter the labour market better placed to excel. We will continue to provide meaningful work placements and to liaise with our local universities, schools and colleges. Our working relationship with Talking Therapies (The Hub) which is. a statutory service continues to develop and evolve this relationship confirms their confidence in our projects and services. The funding received from the above-mentioned bodies has undoubtedly assisted our beneficiaries of the projects we were set up to serve.

Going Forward

We will continue to follow our aims and objectives which are the preservation and protection of the health of individuals in Derry/Londonderry who suffer from stress and stress related illnesses and those affected directly or indirectly by the “Troubles” and to raise awareness and education about the causes of stress and its management within the community. It is our vision that our support services and activities continue as long as there is a need, but we are actively working to minimise that need through the reduction of stress and the causes of stress and the provision to our beneficiaries of the tools and knowledge to manage their stress beyond reactive coping mechanisms.

Sustainability of CALMS is a key issue, particularly in the present economic climate and straitened funding context, and our strategic plan incorporates a robust income generation and fundraising strategy. Without the support of our dedicated pool of volunteers, we would be unable to provide the range and scale of services and activities that we currently do.

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2020

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COVID-19 has changed our “World “

Our working environment in 2020 changed completely as a result of the pandemic, but our dedication and commitment to do everything we can to support better mental health has never been stronger. Assistance made available through our programmes and services via online enabled beneficiaries to travel along a holistic healing path, moving from initially seeking relief to addressing their difficulties; developing healthy coping strategies; managing their condition through the acquisition of useful tools, insight and knowledge; and, for some, achieving resolution to their problems. Beneficiaries gained information, knowledge, tools, techniques resulting in an overall improvement in their mental and emotional wellbeing.

One of our aims during covid-19 was to reduce isolation, detachment and loneliness associated with unmet needs relating to mental health with the provision of services that are rehabilitative and educative in nature. Evaluations would suggest that we are assisting a high percentage of service users to be better placed to reduce and manage stress.

We are truly proud of the highly skilled and professional team and our researchers who adapted quickly to growing mental health needs of new and existing service users by offering new and existing services via online. Including information leaflets on coping with Covid-19, and acting as effective sign posters.

The team were truly remarkable when COVID-19 struck. They dug deep and found new innovative and creative ways to stay connected to the clients. We must acknowledge the sterling work and long hours of our Therapists, Counsellors and our Office Manager who assisted all of us in the area of Information Technology and much more in a time of high anxiety. We the Trustees are truly grateful to all of you.

The covid pandemic has dramatically increased the number and type of service users accessing CALMS on a daily basis. This is glaringly evident from the 24-hr help and the number of counsellors who have been on call throughout lockdown and continue to be available. The background of Clients experiencing mental health difficulties has shifted starkly over the last year, the Covid Pandemic has affected everyone with people who have never before experienced depression suicidal thoughts, financial worries, domestic abuse educational uncertainty, isolation and many other issues seeking support from CALMS for the first time.

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2020

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Our Goals for 2021

Acknowledgement:

On behalf of CALMS a sincere thank you to all our Stakeholders, Volunteers, Service users and our dedicated team.

Extended thanks and gratitude to our NHS, Local GP’s, Nurses, Clergy and all working on the frontline our thoughts are with you.

Our sympathy and thoughts are with all who have lost loved ones during this pandemic.

Stay well and Safe.

Internal and external factors

The trustees have made a full assessment of the internal and external factors that may affect these financial statements and do not deem any factors material enough to have an impact.

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2020

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Financial review

The charity has had another successful year. However, in this difficult climate for funding the charity’s income increased by 11% to £295,964 (2019 - £266,523) whilst total funds carried forward increased to £15,467 (2019 - £9,570).

Reserves policy

The trustees have established the level of reserves (that is those funds that are freely available) that the charity ought to have. Reserves are needed to bridge any funding gaps that may occur and should be maintained at the equivalent of 3 months expenditure in order for the charity to continue its activities. The trustees consider that an ideal level of reserves would be £40,000. Unrestricted reserves at the 31 December 2019 were £1,091 (2019 - £449). Whilst well short of our target reserves we are pleased that unrestricted reserves have not fallen sharply during the year.

We, the trustees of CALMS believe that CALMS is working to its original aims and objectives whilst abiding to its Memorandum and Articles of Association.

Statement of trustees' responsibilities

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

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

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Report of the Trustees for the Year Ended 31 December 2020

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

In so far as the trustees are aware:

Auditors

A resolution will be proposed at the AGM that L Duffy & Co be re-appointed as auditors to the charity for the ensuing year.

The trustees declare that they have approved the trustee’s report above

Signed on behalf of the charity’s trustees by

Elaine Power Sandra Sweeney 7th July 2021
Chair Treasurer

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Report of the Independent Auditors to the Members of COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

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Independent auditor’s report to the trustees of Community Action For Locally Managed Stress

We have audited the financial statements of Community Action For Locally Managed Stress for the year ended 31 December 2020 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard FRS102.

The report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might state to the charity’s trustees 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Opinion

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s

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Report of the Independent Auditors to the Members of COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

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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

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

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

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.

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Report of the Independent Auditors to the Members of COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

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We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 require us to report to you if, in our opinion:

Respective responsibilities of trustees

As explained more fully in the Trustees’ Responsibilities Statement set out on pages 7 to 8, the trustees are responsible for the preparation of financial statements and for being satisfied that they give a true and fair view, and for such internal control as directors determine is necessary to enable the preparation of the financial statements that are free from material misstatement, whether due to fraud or error.

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

Auditor’s responsibilities for the audit of the financial statements

We have been appointed auditor under section 65(3)(b) of the Charities Act (Northern Ireland) 2008 and report in accordance with regulations made under section 66 of that Act.

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Report of the Independent Auditors to the Members of COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

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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 decisions of users taken on the basis of these financial statements.

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

Signed: Date: 7 July 2021

Laurie Duffy Senior Statutory Auditor Fellow of the Institute of Chartered Accountants in Ireland

L Duffy & Co Chartered Accountants and Registered Auditors 12 Queen Street Derry BT48 7EG

L Duffy & Co is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Statement of Financial Activities For Year Ended 31 December 2020

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Unrestricted Restricted 2020 2019
Funds funds Total
Notes Funds
£ £ £
Incoming Resources
Grants 2 238,377 238,377 210,614
Donations and sundry 57,587 57,587 55,909
income
_ _ _ _
Total incoming resources 57,587 238,377 295,964 266,523
_ _ _ _
Resources Expended
Costs of generating 3 1,183 18,842 20,025 20,535
funds
Charitable activities 4 45,378 197,570 242,948 210,218
Governance costs 5 10,384 16,710 27,094 28,950
_ _ _ _
Total resources expended 56,945 233,122 290,067 259,703
_ _ _ _
Net 6 642 5,255 5,897 6,820
incoming/(outgoing)
resources
Reconciliation of
Funds
Total funds brought 449 9,121 9,570 2,750
forward
_ _ _ _
Total Funds Carried 1,091 14,376 15,467 9,570
Forward
_ _ _ _

The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS

Balance Sheet at 31 December 2020

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2020 2019
£ £
Notes
Fixed Assets
Tangible assets 9 6,234 5,845
Current Assets
Debtors 10 3,629 4,039
Bank 23,519 9,289
______ ______
27,148 13,328
Creditors: amounts falling due
within one year 11 (17,915) (9,603)
_ _
Net current assets/(liabilities) 9,233 3,725
_ _
Total assets less current liabilities 15,467 9,570
Creditors: amounts falling due
after more than one year 12 0 0
_ _
Net Assets 15,467 9,570
_ _
Funds
Unrestricted funds 13 1,091 449
Restricted funds 13 14,376 9,121
_ _
15,467 9,570
_ ______

The financial statements were approved by the Board of Trustees on 7 July 2021 and were signed on its behalf by:

Elaine Power Sandra Sweeney 7 July 2021
Chair Treasurer

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Notes To The Financial Statements For The Year Ended 31 December 2020

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1. Accounting Policies

Accounting convention

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) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financialk Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act (Northern Ireland) 2008, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

Company status

The charity is a company limited by guarantee. The members of the company are the trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Leasehold improvements - 10% straight line

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Notes To The Financial Statements For The Year Ended 31 December 2020

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Equipment

20% reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Finance and operating leases

Rentals applicable to operating leases are charged to the Statement of Financial Activities over the period in which the cost is incurred. Assets purchased under finance lease are capitalized as fixed assets. Obligations under such agreements are included in creditors. The difference between the capitalized cost and the total obligation under the lease represents the finance charges. Finance charges are written off to the Statement of Financial Activities over the period of the lease so as to produce a constant periodic rate of charge.

2. Grants

rants
2020 2019
£ £
Victim Support Program Funding 201,555 196,614
Awards For All 10,000 10,000
Small Grants 6,822 4,000
CFNI 15,000 0
Halifax 5,000
____ _
238,377 210,614
_ _
osts of Generating Funds
2020 2019
£ £
Wages and salaries 16,000 16,000
Printing, postage and stationery 425 425
Admin costs 2,650 2,650
Telephone 450 450
Advertising and sponsorship 0 0
Travel and subsistence 0 510
Website 500 500
______ ______
20,025 20,535

3. Costs of Generating Funds

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Notes To The Financial Statements For The Year Ended 31 December 2020

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4. Charitable Activities
2020 2019
£ £
Wages and salaries 76,584 74,750
Training and programmes 128,764 98,685
Rent payable 18,885 21,583
Insurance 829 844
Heat and light 4,241 3,663
Printing, postage and stationery 950 2,778
Admin costs 4,690 3,961
Website 150 554
Telephone 4,501 1,935
Travel and subsistence 78 50
Repairs and renewals 2,343 1,370
General expenses 633 45
Consultancy fees 300 0
_ _
242,948 210,218
_ _
5. Governance Costs
2020 2019
£ £
Wages and salaries 12,830 12,830
Rent payable 3,333 3,809
Insurance 146 149
Heat and light 748 646
Printing, postage and stationery 243 565
Admin Costs 4,000 4,000
Telephone 190 190
Consultancy fees 0 546
Audit fee 2,520 2,520
Website 250 450
General expenses 105 105
Bank charges 782 1,208
Depreciation 1,947 1,932
Interest payable 0 0
______ _
27,094 28,950
_ _

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Notes To The Financial Statements For The Year Ended 31 December 2020

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6. Resources Expended

To tal resources are stated after charging:

otal resources are stated after charging:
2020 2019
£ £
Auditors’ remuneration 2,520 2,520
Depreciation 1,947 1,932
______ ______

7. Trustees’ Remuneration and Benefits

There was no trustees’ remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.

Trustees’ Expenses

There were no trustees’ expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.

8. Staff Costs
2020 2019
£ £
Wages and salaries 96,742 95,052
Social security costs 8,672 8,528
_ _
105,414 103,580
_ _

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Notes To The Financial Statements For The Year Ended 31 December 2020

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9. Tangible Fixed Assets
Leasehold
Improvements Equipment Total
£ £ £
Cost
At 1 January 2020 8,305 74,361 82,666
Additions 2,336 2,336
Disposals 0
_ _ _
At 31 December 2020 8,305 76,697 85,002
_ _ _
Depreciation
At 1 January 2020 8,305 68,516 76,821
Charge or year - 1,947 1,947
Disposals 0
_ _ _
At 31 December 2020 8,305 70,463 78,768
_ _ _
Net Book Value
At 31 December 2020 0 6,234 6,234
At 31 December 2019 0 5,845 5,845
10. Debtors
2020 2019
£ £
Accrued income and grants payable 3,629 4,039
_ _
3,629 4,039
_ _

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Notes To The Financial Statements For The Year Ended 31 December 2020

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11. Creditors: Amounts Falling Due Within One Year

2020 2019
£ £
Bank loans and overdrafts 12,545 4,127
PAYE and NI 2,124 2,130
Wages 0 0
Accruals 3,246 3,346
_ _
17,915 9,603
_ _
12. Creditors: Amounts Falling Due After More Than One Year
2020 2019
£ £
Hire Purchase
_ _
_ _
13. Movement in Funds
At 1 January Net incoming At 31
2019 resources December
2019
£ £ £
Unrestricted funds 449 642 1,091
Restricted funds 9,121 5,255 14,376
______ _ ______
Total Funds 9,570 5,897 15,467
______ _ ______

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Detailed Statement of Financial Activities For Year Ended 31 December 2020

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Unrestricted Restricted Total 2020 2019
£ £
Incoming Resources
Voluntary income:
Grants 238,377 238,377 210,614
Donations and sundry income 57,587 57,587 55,909
_ _ _ _
Total incoming resources 57,587 238,377 295,964 266,523
_ _ _ _
Resources Expended
Costs of generating funds
Wages and salaries 0 16,000 16,000 16,000
Printing, postage and stationery 200 225 425 425
Admin Costs 983 1,667 2,650 2,650
Telephone 0 450 450 450
Advertising and sponsorship 0 0 0 0
Travel and subsistence 0 0 0 510
Website 0 500 500 500
______ ______ ______ ______
1,183 18,842 20,025 20,535
Charitable activities
Wages and salaries 0 76,584 76,584 74,750
Training and programmes 35,205 93,559 128,764 98,685
Support and supervision 0 0 0 0
Rent payable 2,990 15,895 18,885 21,583
Insurance 0 829 829 844
Heat and light 291 3,950 4,241 3,663
Printing, postage and stationery 0 950 950 2,778
Admin Costs 4,048 642 4,690 3,961
Website 0
150		 150 554
Telephone 1,651 2,850 4,501 1,935
Travel and subsistence 0 78 78 50
Repairs and renewals 893 1,450 2,343 1,370
General expenses 0 633 633 45
Consultancy fees 300 0 300 0
_ _ _ _
45,378 197,570 242,948 210,218

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COMMUNITY ACTION FOR LOCALLY MANAGING STRESS Detailed Statement of Financial Activities For Year Ended 31 December 2020

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Unrestricted Restricted Total 2020 2019
£
Governance costs
Wages and salaries 0 12,830 12,830 12,830
Rent payable 1,200 2,133 3,333 3,809
Insurance 0 146 146 149
Heat and light 495 253 748 646
Printing, postage and stationery 228 15 243 565
Admin Costs 4,000 0 4,000 4,000
Telephone 77 113 190 190
Travel and subsistence 0 0 0 0
Consultancy fees 0 0 0 546
Website 250 0 250 450
Audit fee 1,300 1,220 2,520 2,520
General expenses 105 0 105 105
Bank charges 782 0 782 1,208
Depreciation 1,947 0 1,947 1,932
_ _ _ _
10,384 16,710 27,094 28,950
_ _ _ _
Total resources expended 56,945 233,122 290,067 259,703
_ _ _ _
Net income / (expenditure) 642 5,255 5,897 6,820
_ _ _ _

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