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REGISTERED COMPANY NUMBER: 07553999 (England and Wales)
REGISTERED CHARITY NUMBER: 1142838

























Report of the Trustees and

Unaudited Financial Statements

for the Period 1 April 2024 to 2 September 2024

for

Mid Cheshire Mind

Mid Cheshire Mind






Contents of the Financial Statements
for the period 1 April 2024 to 2 September 2024




Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6

Notes to the Financial Statements 7 to 11

Mid Cheshire Mind (Registered number: 07553999)

Report of the Trustees
for the period 1 April 2024 to 2 September 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 1 April 2024 to 2 September 2024. The trustees 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The Charity operates in Mid Cheshire including the towns of Winsford, Northwich, Middlewich and the surrounding rural communities:

a) to promote the preservation of mental health and to assist by enabling and empowering everyone experiencing mental health problems to live, manage and recover from their condition.
b) to relieve the needs of people with mental health and mental health problems by gathering and disseminating information and working to raise awareness, promote understanding, and challenge stigma and discrimination.

Public benefit
The trustees have complied with the duty in Section 4 of the 2006 Act to have due regard to public benefit guidance published by the Charity Commission.


Mid Cheshire Mind (Registered number: 07553999)

Report of the Trustees
for the period 1 April 2024 to 2 September 2024

ACHIEVEMENT AND PERFORMANCE
Charitable activities
Introduction
Can I begin by saying thank you for taking the time to read the Final Financial Report of Mid Cheshire Mind. In our last set of accounts for the period 2023-24 I stated that we intended merging with North Staffs Mind and on the 2nd September 2024, the merger was signed off by the boards of both charities. This report contains the key reflections of the Trustees covering the period from 1st April 2024 to 2nd September 2024, and our thoughts on what the future holds for our community.

In setting out this report, it is worthwhile reflecting that Mid Cheshire Mind (MCM) has been providing vital services and support for over 23 years, initially as Winsford Mind, to the local Community. This service is something that we should all be tremendously proud of and is testament to the huge contributions of our staff and volunteers and the generosity and support of our funders. So, we begin with a huge thank you to all of those who helped us sustain what we do.

Merger
We successfully completed the merger with North Staffs Mind on the 2nd September 2024, and at last we can look forward to a future of expansion rather than treading water. There is a tinge of sadness that we were not able to grow Mid Cheshire Mind, however the name will live on and with the North Staffs Mind organisation and resources driving the combined organisation forward, the community in Mid Cheshire will be better served and the charity will expand to cover a wider geographical footprint.

North Staffs Mind has been providing interim leadership support to MCM since April 2023 allowing us to check that the merger was in the best interest of both organisations and their beneficiaries. The benefits of the merger are already apparent and with the support of North Staffs we have already attracted significant grants and a sharp increase in fundraising.

The combined organisation employs over 100 people, offers a range of volunteering opportunities including placements for counselling students and in the last 12 months has provided services and support to over 12,000 individuals.

The merger has secured the long-term future of MCM. We have a history of providing excellent mental health support in our region and we will now be able to expand our services and help more people in our community.

The trustees would like to thank and congratulate our staff and volunteers and those of North Staffs for maintaining the service provision during the merger activities.
In summary, a combined organisation will allow North Staffs Mind to:

Improve service accessibility and connectivity: streamlining provision across Cheshire and North Staffordshire will enable individuals to find the support they need, regardless of their location.
Increase efficiency and improve effectiveness: our combined expertise and resources will enable us to enhance delivery across all services.

Charitable activities
The demand for mental health services has never been higher and we have been struggling to keep up with demand. However, the combined organisation has been able to recruit more staff, and we are confident is already growing our service offerings expanding into new areas to support the residents of Cheshire while continuing to provide excellent support in North Staffordshire.

Going forward
We look forward to an exciting future with additional staff and the resources to make a significant improvement to the mental health of the people in Cheshire.

Fundraising activities
We continue to offer fundraising events to raise additional funds for the charity.

Enormous thanks must be given to all the volunteers who have contributed their time and effort to making a difference to the mental health of local people.

FINANCIAL REVIEW
Financial position
The results for the 5-month period 1/4/24 - 2/9/24 are shown in the Statement of Financial Activities. Income for the 5 months was very similar to that of the whole of the previous year at £90,539. Expenditure was £42,256 resulting in net income of £48,283 compared with net expenditure of £6,723 in the previous full year.

Investment policy and objectives
MCM was able to pass a healthy balance sheet to North Staffs Mind and this will be invested by them following their policy and objectives.


Mid Cheshire Mind (Registered number: 07553999)

Report of the Trustees
for the period 1 April 2024 to 2 September 2024


FINANCIAL REVIEW
Reserves policy
The trustees of both MCM and North Staffs Mind, feel that a charity has a legal responsibility to its beneficiaries to take a long-term view of its commitments. The trustees continue to consider the increasing insecurity of funding, the delay in assessments and the payment of grants and the need to give as much notice as possible of withdrawal of project work and/or support. The trustees are determined to work towards maintaining a reserve at the level of six months running costs to cover current commitments. This will include designated funds as detailed in guidance by the Charity Commission.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
Appointment of trustees is governed by the Memorandum and Articles of Association.

Organisational structure
The trustees delegate the day to day responsibilities of running the charity to the staff. The charity also has a management committee which consists of the trustees and two member representatives.

Induction and training of new trustees
New trustees are advised of their duties by the existing trustees and are provided with copies of previous years accounts. They are offered access to training, if required, and are informed of information and publications available through the Charity Commission.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07553999 (England and Wales)

Registered Charity number
1142838

Registered office
21 Dingle Walk
Winsford
Cheshire
CW7 1BA

Trustees
J M S Wheeler
A J Galbraith
S Fisher
Mrs L Ingram

Independent Examiner
Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

EVENTS SINCE THE END OF THE PERIOD
Information relating to events since the end of the period is given in the notes to the financial statements.

Approved by order of the board of trustees on 31 October 2024 and signed on its behalf by:





J M S Wheeler - Trustee

Independent Examiner's Report to the Trustees of
Mid Cheshire Mind

Independent examiner's report to the trustees of Mid Cheshire Mind ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the period 1 April 2024 to 2 September 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
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:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts 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 accounts 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 accounts to be reached.








M Snape FCCA

Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

31 October 2024

Mid Cheshire Mind

Statement of Financial Activities
for the period 1 April 2024 to 2 September 2024

Period
1.4.24
to Year Ended
2.9.24 31.3.24
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 11,875 - 11,875 34,395

Charitable activities
Information and support services



59,046


-


59,046


36,606

Other trading activities 2 19,077 - 19,077 13,062
Investment income 3 541 - 541 1,170
Total 90,539 - 90,539 85,233

EXPENDITURE ON
Charitable activities
Information and support services



40,173


2,083


42,256


91,956

NET INCOME/(EXPENDITURE) 50,366 (2,083 ) 48,283 (6,723 )


RECONCILIATION OF FUNDS
Total funds brought forward 89,784 22,083 111,867 118,590

TOTAL FUNDS CARRIED FORWARD 140,150 20,000 160,150 111,867

Mid Cheshire Mind (Registered number: 07553999)

Balance Sheet
2 September 2024

2024 2024
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 7 30,769 20,000 50,769 52,833

CURRENT ASSETS
Debtors 8 19,754 - 19,754 -
Cash at bank 94,131 - 94,131 62,756
113,885 - 113,885 62,756

CREDITORS
Amounts falling due within one year 9 (4,504 ) - (4,504 ) (3,722 )

NET CURRENT ASSETS 109,381 - 109,381 59,034

TOTAL ASSETS LESS CURRENT LIABILITIES 140,150 20,000 160,150 111,867

NET ASSETS 140,150 20,000 160,150 111,867
FUNDS 10
Unrestricted funds 140,150 89,784
Restricted funds 20,000 22,083
TOTAL FUNDS 160,150 111,867

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 2 September 2024.


The members have not required the company to obtain an audit of its financial statements for the period ended 2 September 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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


The financial statements were approved by the Board of Trustees and authorised for issue on 31 October 2024 and were signed on its behalf by:





A J Galbraith - Trustee

Mid Cheshire Mind

Notes to the Financial Statements
for the period 1 April 2024 to 2 September 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Improvements to property - 20% on cost
Fixtures and fittings - 20% on reducing balance

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

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. OTHER TRADING ACTIVITIES
Period
1.4.24
to Year Ended
2.9.24 31.3.24
£    £   
Fundraising events 18,917 12,367
Counselling 160 470
Placements - 225
19,077 13,062


Mid Cheshire Mind

Notes to the Financial Statements - continued
for the period 1 April 2024 to 2 September 2024

3. INVESTMENT INCOME
Period
1.4.24
to Year Ended
2.9.24 31.3.24
£    £   
Deposit account interest 541 1,170

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Period
1.4.24
to Year Ended
2.9.24 31.3.24
£    £   
Depreciation - owned assets 4,790 7,215
Deficit on disposal of fixed assets 2,403 2,186

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 2 September 2024 nor for the year ended 31 March 2024.


Trustees' expenses

There were no trustees' expenses paid for the period ended 2 September 2024 nor for the year ended 31 March 2024.


6. STAFF COSTS

The average monthly number of employees during the period was as follows:

Period
1.4.24
to Year Ended
2.9.24 31.3.24
Trustees 4 5
Charitable activities 3 5
7 10

No employees received emoluments in excess of £60,000.


Mid Cheshire Mind

Notes to the Financial Statements - continued
for the period 1 April 2024 to 2 September 2024

7. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 April 2024 57,478 7,413 64,891
Additions - 5,129 5,129
Disposals - (7,755 ) (7,755 )
At 2 September 2024 57,478 4,787 62,265
DEPRECIATION
At 1 April 2024 6,706 5,352 12,058
Charge for year 4,790 - 4,790
Eliminated on disposal - (5,352 ) (5,352 )
At 2 September 2024 11,496 - 11,496
NET BOOK VALUE
At 2 September 2024 45,982 4,787 50,769
At 31 March 2024 50,772 2,061 52,833

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2024
£    £   
Other debtors 2,016 -
Prepayments and accrued income 17,738 -
19,754 -

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2024
£    £   
Social security and other taxes - 504
Other creditors 57 42
Accruals and deferred income 4,447 3,176
4,504 3,722

10. MOVEMENT IN FUNDS
Net
movement At
At 1.4.24 in funds 2.9.24
£    £    £   
Unrestricted funds
General fund 89,784 50,366 140,150

Restricted funds
Property Improvements 22,083 (2,083 ) 20,000

TOTAL FUNDS 111,867 48,283 160,150

Mid Cheshire Mind

Notes to the Financial Statements - continued
for the period 1 April 2024 to 2 September 2024

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 90,539 (40,173 ) 50,366

Restricted funds
Property Improvements - (2,083 ) (2,083 )

TOTAL FUNDS 90,539 (42,256 ) 48,283


Comparatives for movement in funds

Net Transfers
movement between At
At 1.4.23 in funds funds 31.3.24
£    £    £    £   
Unrestricted funds
General fund 116,405 (28,806 ) 2,185 89,784

Restricted funds
Kitchen fund 612 - (612 ) -
Refurbishment 1,573 - (1,573 ) -
Property Improvements - 22,083 - 22,083
2,185 22,083 (2,185 ) 22,083
TOTAL FUNDS 118,590 (6,723 ) - 111,867

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 60,233 (89,039 ) (28,806 )

Restricted funds
Property Improvements 25,000 (2,917 ) 22,083

TOTAL FUNDS 85,233 (91,956 ) (6,723 )

The general fund represents the free funds of the charity which are not designated for particular purposes.

The kitchen fund represents kitchen equipment donated by Vale Royal Lions Club. This fund has now finished.

The refurbishment fund represents funding from NHS Vale Royal Clinical Commissioning Group towards refurbishment at the charity's premises. This fund has now finished.

Having moved to new premises in August 2023, we created a new Property improvement fund with a grant of £25,000 from National Mind. These restricted funds will be depreciated over 5 years, the length of our lease in our new property.

Mid Cheshire Mind

Notes to the Financial Statements - continued
for the period 1 April 2024 to 2 September 2024

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 2 September 2024.

12. POST BALANCE SHEET EVENTS

Mid Cheshire Mind ceased it's activities on 2 September 2024 and transferred it's activities, assets, liabilities and funds to North Staffs.Mind.