Charity registration number 1062895
Company registration number 3204514 (England and Wales)
GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
LEGAL AND ADMINISTRATIVE INFORMATION
Patrons
Louise Emerick
Dame Lorna Muirhead
Paul Sesay
Protasia Torkington
Trustees
Karen Mello
Michelle O'Dwyer
Kemi Otubu
Mimoza Gashi
Tracy Dickens
Ayesha Bell-Gam Woto
Matthew Thomas
(Appointed 12 January 2023)
Kahra Wayland-Larty
(Appointed 12 January 2023)
Sarah Byrne
(Appointed 14 September 2023)
Janet Cornmell
(Appointed 13 April 2023)
Sally Brajkovich
(Appointed 14 September 2023)
Chief Executive
Carol Sowande
Charity number
1062895
Company number
3204514
Registered office
91 Upper Parliament Street
Liverpool
L8 7LB
Independent examiner
Anita C Mason BA(Hons) BFP FCA
BWM
Tempest
Suite 5.1
12 Tithebarn Street
Liverpool
L2 2DT
Bankers
NatWest
2 - 8 Church Street
Liverpool
L1 3BG
Solicitors
Jackson Lees
Horton House
Exchange Flags
Liverpool
L2 3YL
GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
CONTENTS
Page
Trustees' report
1 - 5
Statement of trustees' responsibilities
6
Independent examiner's report
7
Statement of financial activities
8 - 9
Balance sheet
10
Notes to the accounts
11 - 19
GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum and articles of association, as updated on 14 March 2019, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2019).

Objectives and activities

The overall aim of the Granby Community Mental Health Group (GCMHG), widely known as Mary Seacole House, is to provide services to local people who are experiencing mental illness. The area in which GCMHG operates has a high black and racial minority population and the Group's client base and range of services reflect this.

 

In this context the objectives of Mary Seacole House are:

 

 

 

 

We have referred to the guidance in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will continue to the aims and objectives they have set.

Events & Achievements

 

April 2022 - March 2023

Achievements/Impact

 

 

 

 

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 2 -

Achievements/Impact (Continued)

 

Awareness Raising Sessions

We have acknowledged various awareness days and health subjects throughout the year including Mental Health Awareness Week, Brew Monday, World Mental Health Day, Diabetes & Dementia Awareness.

Dr Rachel Wiles came to our Women's Group and gave a talk on screening for early detection of women's illnesses such as cervical & breast cancer. She also discussed menopause and its symptoms.

Sessions that were delivered:

 

 

DEMENTIA

Mary Seacole House was approached by the ‘University of Exeter’ to work in partnership and develop a BAMER (Black, Asian, Minority Ethnic and Refugee) toolkit and video of the sessions to highlight the support needed for BAMER carers.

 

CANCER

Mary Seacole House worked with Merseyside and Cheshire NHS to hold a joint event, ‘Prostate Cancer’ to get BAMER males tested via a blood test for cancer markers. Over 75 men attended, and the majority agreed to be tested, 3 males tested positive and are now receiving early intervention support.

 

DIABETES

MSP (Merseyside Sports Partnership) - we linked this in with the Diabetes groups to provide both online and physical exercise classes and purchased the group their own yoga mats, stretch bands, and shared equipment.

 

Virtual walking group to promote walking we secured funding to purchase Fitbit type watches and 60 people log their activities and attend the diabetes sessions.

 

Black History Month we teamed up with ‘Anthony Walker Foundation’ to promote our services at John Lewis retail store.

Mary Seacole House held a Community Advocacy event at the Kuumba Imani Centre sharing information on our Advocacy services.

Our staff and volunteers supported Savera UK’s International Women’s Day event.

We held a Hate Crime Prevention Workshop in partnership with ‘Stop Hate UK’, ‘Tell Mama UK’, The ‘Prevent Team’ at Liverpool City Council & ‘Moulana’ raising awareness of Hate Crime and the rights of people seeking asylum across Merseyside.

We celebrated and acknowledged various cultural days throughout the year including - The Hindu Festival Diwali, The Queens Jubilee, Christmas, Persian New Year, Nowruz & Easter.

We worked with and contributed towards The NIHR (National Institute for Health Research - ‘Clinical Research Network’) as part of their Research Ready Community Programme tackling health inequalities. Over the year we have facilitated several workshops in various languages in partnership with NIHR, helping BAME communities understand the importance of contributing towards Health Research. https://youtu.be/jF1HTet_9g8

We acknowledged our volunteer’s contributions for Volunteers Week’ with a get together including lunch.

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 3 -

Achievements/Impact (Continued)

 

Mental Health & Wellbeing Activities

We have offered service users a multitude of activities which have greatly benefited their mental health & wellbeing including Peer Support Groups, Arts & Crafts, Photography, Digital Skills, Dental Hygiene, and other Health information talks.

We were visited by the High Sheriff of Merseyside (Lesley Martin-Wright), who came to offer her support for our Friday activities.

We worked with Victoria Gallery and were given a guided tour of the Arrivals/Departures exhibition by artist Fiona Gunn. We then had a workshop with Pam & Vikki, service users - built houses and wrote meaningful messages about their homes on them.

MerseyCare NHS Foundation Trust Engagement Team helped fund our trip to Chester. This was a good opportunity to meet and get to know our service users, carers, volunteers, and staff. 50 people enjoyed a beautiful day out.

We provided cookery classes with ‘Baytree’ Catering which taught service users how to utilise store cupboard ingredients, how to cut down on food waste by storing food correctly and using up leftovers.

Service users and volunteers worked together to improve the Kuumba Imani Centre’s outside space and garden area helping to keep it tidy and planting new flowers as part of the ‘Green Space Project’.

Staff and volunteers visited the Lake District thanks to funding from Green Space.

We have been working with ‘Liverpool Football Therapy’ to enhance BAMER participation in football sessions for improved mental health and peer support.

 

Training, Education & ESOL

Volunteers & service users completed 8 weeks of learning with Eduk8 training in the following:

 

 

72 service users engaged, and 33 family members took part in our 10-week Health and wellbeing program.

 

One of our service users who didn't know the English alphabet when she first came to us after 10 months of engaging in our ESOL group she is able to read with confidence. She said that coming to Mary Seacole House makes her feel happy and relaxed.

 

We began a new partnership with St. Helens College which offers accredited ESOL Courses to BAME people including Refugees, alongside our own informal ESOL groups.

 

We facilitated Driving Theory courses in partnership with Granby Toxteth Development Trust.

 

We also held an information session around Energy Efficiency.

 

Volunteers

Currently, we have 45 active volunteers who will assist in relevant groups according to their skills in:

 

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 4 -

Achievements/Impact (Continued)

 

 

Donations

Events

 

Be Free Campaign Mental Health Changemaker Awards - Mary Seacole House won the “Community Impact Award”.

 

Dementia - Event held at the Kuumba Imani Millenium Centre. Over 120 attendees.

 

Mary Seacole House worked with Merseyside and Cheshire NHS to hold a joint event, ‘Prostate Cancer’. 75 attendees.

 

We have organised educational trips including visits to Port Sunlight & Walker Art Gallery.

 

Echo Article Mental health charity that's served communities for over 30 years - Liverpool Echo

We won ‘Mental Health Change Makers’ Community Impact Award.

Financial review

The total income for the year was £526,607 (2022: £447,220). The total expenditure for the year was £478,673 (2022: £409,407) giving rise to an overall surplus of £47,934 (2022: surplus of £37,813) consisting of a surplus of £48,941 on the unrestricted funds and a deficit of £1,007 on the restricted funds.

Reserves policy

It is the policy of the charitable company to establish and maintain unrestricted funds which are not committed, invested or designated to a specific service. Unrestricted funds not designated are grants, other income or donations which have and can be used freely and allow the trustees the freedom to work to achieve their objectives in whatever way they think is best without any funder restriction or conditions attached. Unrestricted funds usually go toward the operating expenses of the organisation or to a specific service.

 

Total funds carried forward at 31 March 2023 were £488,238. Free reserves amount to £193,018 (2022: £142,268). The target for free reserves is 20% - 30% of current expenditure, which is £78,000 - £118,000 based on unrestricted expenditure in the year ended 31 March 2023.

Risk policy

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management
The charity is a company limited by guarantee. The company was incorporated on 28 May 1996. Charitable status was granted on 17 June 1997.

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

 

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 5 -
Karen Mello
Michelle O'Dwyer
Kemi Otubu
Mimoza Gashi
Tracy Dickens
Ayesha Bell-Gam Woto
Dagogo Kinigoma
(Resigned 6 January 2023)
Matthew Thomas
(Appointed 12 January 2023)
Kahra Wayland-Larty
(Appointed 12 January 2023)
E Jonas
(Appointed 12 January 2023 and resigned 9 March 2023)
Sarah Byrne
(Appointed 14 September 2023)
Janet Cornmell
(Appointed 13 April 2023)
Sally Brajkovich
(Appointed 14 September 2023)

The directors of the company are also charity trustees. For the purpose of Charity Law and under the company's Articles of Association trustees are also known as members of the Management Committee.

All current trustees will strive to identify good candidates for trusteeship and appoint new trustees on merit. All trustees participate in relevant induction, training and development activities. In order to maintain broad skill mix, members of the management committee provide a list of skill. If a particular skill is lost due to retirement, individuals are approached to offer themselves for election.

Small company provisions

The report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

 

The trustees' report was approved by the Board of Trustees.

Karen Mello
Trustee
Dated: 12 October 2023
GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2023
- 6 -

The trustees, who are also the directors of Granby Community Mental Health Group for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GRANBY COMMUNITY MENTAL HEALTH GROUP
- 7 -

I report to the trustees on my examination of the financial statements of Granby Community Mental Health Group (the charity) for the year ended 31 March 2023.

 

This report is made solely to the charity's trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My examination has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an Independent Examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my examination, for this report, or for the opinions I have formed.

 

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Anita C Mason BA(Hons) BFP FCA
BWM
Chartered Accountants
Tempest
Suite 5.1
12 Tithebarn Street
Liverpool
L2 2DT
Dated: 12 October 2023
GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 8 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2023
2023
2023
2022
Notes
£
£
£
£
Income from:
Donations and legacies
3
57,754
-
57,754
56,834
Charitable activities
4
384,052
84,801
468,853
390,386
Total income
441,806
84,801
526,607
447,220
Expenditure on:
Charitable activities
5
392,865
85,808
478,673
409,407
Total expenditure
392,865
85,808
478,673
409,407
Net income/(expenditure) for the year/
Net movement in funds
48,941
(1,007)
47,934
37,813
Reconciliation of funds
Fund balances at 1 April 2022
426,620
13,684
440,304
402,491
Fund balances at 31 March 2023
475,561
12,677
488,238
440,304

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The movement in funds detailed above complies with the requirements for a statement of changes in equity under FRS102.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 9 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2022
2022
2022
Notes
£
£
£
Income from:
Donations and legacies
3
56,834
-
56,834
Charitable activities
4
349,688
40,698
390,386
Total income
406,522
40,698
447,220
Expenditure on:
Charitable activities
5
382,393
27,014
409,407
Total expenditure
382,393
27,014
409,407
Net income/(expenditure) for the year/
Net movement in funds
24,129
13,684
37,813
Reconciliation of funds
Fund balances at 1 April 2020
402,491
-
402,491
Fund balances at 31 March 2022
426,620
13,684
440,304

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The movement in funds detailed above complies with the requirements for a statement of changes in equity under FRS102.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
AS AT
31 MARCH 2023
31 March 2023
- 10 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
10
68,108
69,917
Current assets
Debtors
12
25,529
25,563
Cash at bank and in hand
398,417
348,292
423,946
373,855
Liabilities:
Creditors: amounts falling due within one year
13
(3,816)
(3,468)
Net current assets
420,130
370,387
Total net assets
488,238
440,304
The funds of the charity
Restricted funds
14
12,677
13,684
Unrestricted funds
Designated funds
15
214,435
214,435
General unrestricted funds
261,126
212,185
Total unrestricted funds
475,561
426,620
Total charity funds
488,238
440,304

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on
12 October 2023
12 October 2023
and are signed on its behalf by:
Karen Mello
Mimoza Gashi
Trustee
Trustee
Company Registration No. 3204514
GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 11 -
1
Accounting policies
Company information

Granby Community Mental Health Group is a private company limited by guarantee incorporated in England and Wales. The registered office is 91 Upper Parliament Street, Liverpool, L8 7LB.

1.1
Accounting convention

The accounts have been prepared in accordance with the charity's memorandum and articles of association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

Following a detailed assessment by the Management Team and Board of Trustees and given the level of funds held, it is still appropriate for the 2022 accounts to be filed on a going concern basis. 

1.3
Charitable funds

Restricted funds are used for the purposes specified by the donor. Expenditure which meets the criteria is identified to the fund. The trustees have considered the treatment of funds as restricted and have reclassified certain contracts as unrestricted.

 

Unrestricted funds are donations and any other income received or generated for the objects of the charity without further specified purpose and are available as separate funds.

 

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

 

1.4
Income

Donations, legacies and other forms of voluntary income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 12 -
1.5
Expenditure

Expenditure reflects all amounts paid and accrued during the year. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. All costs are allocated between the expenditure categories of the Statement of Financial Activities (SOFA) on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, support costs are apportioned on an appropriate basis.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs represent costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include staff salaries, premises and other costs which support the charity's activities. These costs have been allocated to expenditure on charitable activities. The basis on which support costs have been allocated is set out in note 6.

1.6
Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Leasehold Improvements
1% straight line
Fixtures, fittings & equipment
20% straight line
Only capital expenditure in excess of £250 per item is capitalised.
1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 13 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12

Taxation

The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.

2
Critical accounting estimates and judgements

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

 

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

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 14 -
3
Donations and legacies
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Donations and gifts
10,669
3,135

Grants

47,085
53,699
57,754
56,834
4
Charitable activities

Mental health services

2023
2022
£
£
Services provided under contract
363,398
342,056

Grants received

84,801
40,698
Other income
20,654
7,632
468,853
390,386
Analysis by fund
Unrestricted funds
384,052
Restricted funds
84,801
468,853
Performance related grants
Other
84,801
40,698
84,801
40,698
For the year ended 31 March 2022
Analysis by fund
Unrestricted funds
349,688
Restricted funds
40,698
390,386
GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 15 -
5
Charitable activities
2023
2022
£
£

Mental health services

Staff costs
323,598
308,654
Depreciation and impairment
5,388
4,672

Staff development and travel

2,562
3,249

Project costs

36,976
1,345

Premises costs

28,932
28,244

Office costs

19,948
9,722

Sessional workers

24,100
11,894

Miscellaneous

13,705
10,677
455,209
378,457
Share of support costs (see note 6)
19,235
27,184
Share of governance costs (see note 6)
4,229
3,766
478,673
409,407
Analysis by fund
Unrestricted funds
392,865
Restricted funds
85,808
478,673
For the year ended 31 March 2022
Analysis by fund
Unrestricted funds
382,393
Restricted funds
27,014
409,407
GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 16 -
6
Support costs
Support costs
Governance costs
2023
Support costs
Governance costs
2022
£
£
£
£
£
£
Staff costs
17,699
-
17,699
25,601
-
25,601
Legal and professional
1,536
-
1,536
1,583
-
1,583
Independent examination
-
1,306
1,306
-
1,100
1,100
Accountancy
-
2,510
2,510
-
2,282
2,282

Bank charges

-
413
413
-
384
384
19,235
4,229
23,464
27,184
3,766
30,950
Analysed between
Charitable activities
19,235
4,229
23,464
27,184
3,766
30,950

Support and governance costs are allocated to charitable activities.

Governance costs includes payments to the accountants of £1,306 (2022 - £1,100) for independent examination fees and £2,510 (2022 - £2,282) for accountancy services.

7
Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year (2022: none).

 

During the year there were no trustees' expenses (2022: none).

8
Employees
Number of employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Charitable
16
15
Employment costs
2023
2022
£
£
Wages and salaries
315,809
303,970
Social security costs
19,580
24,321
Other pension costs
5,908
5,964
341,297
334,255
There were no employees whose annual remuneration was £60,000 or more.
GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 17 -
9
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

10
Tangible fixed assets
Leasehold Improvements
Fixtures, fittings & equipment
Total
£
£
£
Cost
At 1 April 2022
63,488
97,630
161,118
Additions
-
3,578
3,578
At 31 March 2023
63,488
101,208
164,696
Depreciation
At 1 April 2022
6,350
84,851
91,201
Depreciation charged in the year
635
4,752
5,387
At 31 March 2023
6,985
89,603
96,588
Carrying amount
At 31 March 2023
56,503
11,605
68,108
At 31 March 2022
57,138
12,779
69,917
11
Financial instruments
2023
2022
£
£
Carrying amount of financial assets
Debt instruments measured at amortised cost
421,130
371,005
Carrying amount of financial liabilities
Measured at amortised cost
3,816
3,468
12
Debtors
2023
2022
Amounts falling due within one year:
£
£
Other debtors
22,713
22,713
Prepayments and accrued income
2,816
2,850
25,529
25,563
13
Creditors: amounts falling due within one year
2023
2022
£
£
Accruals and deferred income
3,816
3,468
GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 18 -
14
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Movement in funds

Income

Expenditure

Balance at
1 April 2022

Income

Expenditure

Balance at
31 March 2023
£
£
£
£
£
£
Postcode Lottery
19,412
(9,625)
9,787
-
(9,787)
-
P H Holt Foundation
6,000
(2,500)
3,500
-
(3,500)
-
LCVS
7,236
(7,236)
-
-
-
-
Merseyside Sport Partnership
2,156
(1,859)
297
3,600
(903)
2,994
CRF Innovation Fund
5,894
(5,794)
100
2,000
(1,341)
759
Imagine
-
-
-
22,980
(22,600)
380
NIHR
-
-
-
10,721
(10,678)
43
Greenspace
-
-
-
12,000
(3,499)
8,501
Henry Smith Fund
-
-
-
33,500
(33,500)
-
40,698
(27,014)
13,684
84,801
(85,808)
12,677

 

The CRF Innovation Fund contributes towards training, room hire, Volunteers/Session workers, refreshments, stationery and running costs.

 

The funding from Merseyside Sport Partnership contributes towards equipment costs, room hire, volunteers/session workers workers and running costs.

 

The funding from the Postcode Lottery contributes towards Volunteers/Session workers, training costs, running costs and Apprentice costs.

 

The funding from Liverpool Charity and Voluntary Services (LCVS) contributes towards volunteer costs, payroll costs, travel costs, stationery and running costs.

 

The funding from the P H Holt Foundation contributes towards payroll costs.

 

The Henry Smith Fund contributes towards payroll costs.

 

The funding from Greenspace contributes towards travel, volunteers/session workers, refreshments and running costs.

 

The funding from Imagine contributes towards room hire, tutor costs, volunteers/session workers, travel costs, refreshments, equipment, stationery, activity costs and running costs.

 

The funding from NIHR contributes towards room hire, travel costs, volunteers/session workers, refreshments, stationery and running costs.

GRANBY COMMUNITY MENTAL HEALTH GROUP
COMPANY LIMITED BY GUARANTEE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 19 -
15
Designated funds
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
Movement in funds
Movement in funds
Balance at
1 April 2021
Incoming resources
Balance at
1 April 2022
Incoming resources
Balance at
31 March 2023
£
£
£
£
£
Designated fund
214,435
-
214,435
-
214,435
214,435
-
214,435
-
214,435

The Designated Fund is to cover staff redundancies and other closure costs in the event that the charitable company has to cease operating.

16
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Fund balances at 31 March 2023 are represented by:
Tangible assets
68,108
-
68,108
69,917
-
69,917
Current assets/(liabilities)
407,453
12,677
420,130
356,703
13,684
370,387
475,561
12,677
488,238
426,620
13,684
440,304
17
Company limited by guarantee

Granby Community Mental Health Group is incorporated under the Companies Act as a company limited by guarantee. The liability of the members is limited to £1.

18
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2023
2022
£
£
Aggregate remuneration
97,761
81,891

There were no other related party transactions during the year.

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