Charity registration number 1162561
Company registration number 07307468 (England and Wales)
DESIGN IN MENTAL HEALTH LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
DESIGN IN MENTAL HEALTH LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr P P Ross
Ms C A Lake
Prof P Reavey
Mr P Barsby
Ms Katherine Lazenby
Prof Steven Brown
Mrs Lianne Knotts
Mrs B Fraenkel
Charity number
1162561
Company number
07307468
Registered office
Incom House
Waterside
Trafford Park
Manchester
M17 1WD
Independent examiner
Topping Partnership (Accountants) Limited
Incom House
Waterside
Trafford Park
Manchester
M17 1WD
DESIGN IN MENTAL HEALTH LIMITED
CONTENTS
Page
Trustees report
1 - 2
Statement of trustees responsibilities
3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 13
DESIGN IN MENTAL HEALTH LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 JULY 2024
- 1 -

The Trustees present their annual report and financial statements for the year ended 31 July 2024.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply 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 2016)

Objectives and activities

 

The objectives of the charity as adopted in 2015 are:

 

“The advancement of education concerning design in mental healthcare settings by sharing good practice, promoting reflective design practice, gathering and disseminating evidence-based research and raising awareness of the influence of design on mental wellbeing, and the relief of those in need by reason of mental ill-health.”

 

There have been no changes in these objectives in the year.

 

The charity holds an annual conference for the discussion of the importance of mental health implications on design. The trustees believe that this is necessary to fulfil its charitable objectives.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. The Trustees also have due regard to the Charities Commission guidance on public benefit.

Achievements and performance

2024 feels like the year that Design in Mental Health Network went global – we had a larger global attendance than ever before at our conference in Manchester, especially from the USA, and we started to ramp up our planning for creating a North American chapter to replicate our approach.

 

Two major areas of focus for the Board of Trustees this year have been actioning the key recommendations from the NCVO (National Council for Voluntary Organisations) Governance report and carrying out a deep review of our Strategy as we continue to grow, and ensure we’re protecting our alignment to our charitable purpose. Reflecting on the NCVO actions, one critical aspect we looked at this year was the creation of our Board Transformation Plan – acknowledging in this new chapter as an organisation that is employing people, the role of the board needs to evolve to one that is more independent from the operational activities

 

The Research and Education workstream produced the Art Issue  publication

 

Financial review

The Trustees are pleased with the results for the year.

 

During the year there was a surplus of £40,706. At the year end reserves had increased from £215,560 to £256,266.

 

The main risk to the charity is the competing demand for funds.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between nine and twelve month’s expenditure. The Trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.

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.

DESIGN IN MENTAL HEALTH LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 2 -

Plans for the future

 

To continue to emphasis the importance of design in improving mental health.

 

Structure, governance and management

The charity is a company limited by guarantee.

 

Design in Mental Health Ltd was incorporated on 7 July 2010, as a company limited by guarantee. It is governed by the Memorandum and Articles of Association. It became a charity (number 1162561) on 7 July 2015. The company works to promote design as a means of promoting good mental health.

 

The day to day running of Design in Mental Health Ltd is performed by the trustees.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr P P Ross
Ms C A Lake
Prof P Reavey
Mr Jonathan Campbell
(Resigned 23 March 2024)
Mr P Barsby
Ms Katherine Lazenby
Prof Steven Brown
Mrs Lianne Knotts
Mrs B Fraenkel

Trustees are appointed as per the rules in the memorandum and articles of association.

None of the Trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees report was approved by the Board of Trustees.

Mr P Barsby
Trustee
Dated: 21 January 2025
DESIGN IN MENTAL HEALTH LIMITED
STATEMENT OF TRUSTEES RESPONSIBILITIES  
FOR THE YEAR ENDED 31 JULY 2024
- 3 -

The Trustees, who are also the directors of Design in Mental Health Limited 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.

DESIGN IN MENTAL HEALTH LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF DESIGN IN MENTAL HEALTH LIMITED
- 4 -

I report to the Trustees on my examination of the financial statements of Design in Mental Health Limited (the charity) for the year ended 31 July 2024.

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

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.

 

Mrs S Wilcock FCCA

Topping Partnership (Accountants) Limited
Incom House
Waterside
Trafford Park
Manchester
M17 1WD
Dated: 21 January 2025
DESIGN IN MENTAL HEALTH LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2024
- 5 -
Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£
Income from:
Charitable activities
3
140,903
100,048
Total income
140,903
100,048
Expenditure on:
Charitable activities
4
100,197
68,935
Total expenditure
100,197
68,935
Net income and movement in funds
40,706
31,113
Reconciliation of funds:
Fund balances at 1 August 2023
215,560
184,447
Fund balances at 31 July 2024
256,266
215,560

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

DESIGN IN MENTAL HEALTH LIMITED
BALANCE SHEET
AS AT 31 JULY 2024
31 July 2024
- 6 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
10
4,059
78,316
Cash at bank and in hand
289,545
150,151
293,604
228,467
Creditors: amounts falling due within one year
11
(37,338)
(12,907)
Net current assets
256,266
215,560
Net assets excluding pension liability
256,266
215,560
The funds of the charity
Unrestricted funds
256,266
215,560
256,266
215,560

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 July 2024.

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 Trustees on 21 January 2025
Mr P Barsby
Trustee
Company registration number 07307468 (England and Wales)
DESIGN IN MENTAL HEALTH LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
- 7 -
1
Accounting policies
Charity information

Design in Mental Health Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Incom House, Waterside, Trafford Park, Manchester, M17 1WD.

1.1
Accounting convention

The financial statements 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 2016). 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, 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 financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

1.4
Incoming resources
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 or deeds of covenant is recognised at the time of the donation.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business..

DESIGN IN MENTAL HEALTH LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
1
Accounting policies
(Continued)
- 8 -
1.5
Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
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. Bank overdrafts are shown within borrowings in current liabilities.

1.7
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.

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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

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.

DESIGN IN MENTAL HEALTH LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
1
Accounting policies
(Continued)
- 9 -
1.8
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.

1.9
Retirement benefits

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

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.

3
Charitable activities
2024
2023
£
£
Membership
17,507
13,854
Editorials (STEP Communications)
8,895
8,922
Conference (STEP Exhibitions)
114,501
75,416

Conference (Stable Exhibitions)

-
1,656

Westminster (Presentation)

-
200
140,903
100,048
DESIGN IN MENTAL HEALTH LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 10 -
4
Charitable activities
2024
2023
£
£
Staff costs
51,146
26,997
Advertisement
18,013
15,823
Travel and subsistence
3,091
1,748
Accountancy fees
1,546
984
Printing, stationery and postage
325
-
Administration and general expenses
5,960
2,705

Donation

216
216

IT costs

1,495
2,553

Consultancy

6,456
7,290

Insurance

1,007
931

Subscription

898
-

Research work

 

10,044
9,688
100,197
68,935
100,197
68,935
5
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
6
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
7
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
9
9
DESIGN IN MENTAL HEALTH LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
7
Employees
(Continued)
- 11 -
Employment costs
2024
2023
£
£
Wages and salaries
49,777
26,317
Other pension costs
1,369
680
51,146
26,997
There were no employees whose annual remuneration was more than £60,000.
8
Accountancy Services

During the year, the Charity paid £710 for the preparation of the accounts.

In the previous year, the Charity paid £637 for the preparation of accounts.

9
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
-
75,416
Prepayments and accrued income
4,059
2,900
4,059
78,316
11
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
23,175
1,509
Trade creditors
4,554
-
Accruals and deferred income
9,609
11,398
37,338
12,907
12
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
1,369
680

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

DESIGN IN MENTAL HEALTH LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 12 -
13
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 August 2023
Incoming resources
Resources expended
At 31 July 2024
£
£
£
£
General funds
215,560
140,903
(100,197)
256,266
Previous year:
At 1 August 2022
Incoming resources
Resources expended
At 31 July 2023
£
£
£
£
General funds
184,447
100,048
(68,935)
215,560
14
Analysis of net assets between funds
Unrestricted
funds
2024
£
At 31 July 2024:
Current assets/(liabilities)
256,266
256,266
Unrestricted
funds
2023
£
At 31 July 2023:
Current assets/(liabilities)
215,560
215,560
15
Company limited by guarantee

The company is limited by guarantee. In the event of the company being wound up, the trustees are obliged to pay £1 each.

16
Related party transactions
DESIGN IN MENTAL HEALTH LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
16
Related party transactions
(Continued)
- 13 -
Transactions with related parties

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

 

Five trustees have had their expenses met by the charity during the year.

 

In total, £1,374.06 (2023: £3,409.76) was claimed in the year. Of this £403.79 (2023:£766.24) was reimbursed for travel costs, £873.93 (2023: £200.00) for IT costs and £96.34 (2023: £2,443.36) for research work.

 

 

 

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