REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2024 |
FOR |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE PERIOD 1 JUNE 2023 TO 30 NOVEMBER 2024 |
FOR |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED |
CONTENTS OF THE FINANCIAL STATEMENTS |
for the Period 1 June 2023 to 30 November 2024 |
Page |
Report of the Trustees | 1 | to | 5 |
Independent Examiner's Report | 6 |
Statement of Financial Activities | 7 |
Balance Sheet | 8 | to | 9 |
Notes to the Financial Statements | 10 | to | 13 |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED (REGISTERED NUMBER: 09053460) |
REPORT OF THE TRUSTEES |
for the Period 1 June 2023 to 30 November 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 June 2023 to 30 November 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 activities for the public benefit |
The charity's objects are, for the public benefit, to assist in the care and treatment of people with mental health problems of any description by providing and/or assisting in the provision of consultancy, webinars, conferences, seminars, workshops, advice and support to organisations, health professionals and communities that provide care and treatment services for people with mental health problems. Importantly to the service users themselves with the objective of seeking improved recovery outcomes for people with mental health problems by providing care, treatment and support which addresses the whole life needs of the whole person rather than solely their mental health. |
We aim to change the culture of mental health by changing institutional thinking and practices. |
IMHCN was created because: |
i | in many countries of the world, people are still incarcerated in large psychiatric institutions; |
ii | treatment is often characterised by coercion and physical and mental abuse; |
iii | these institutional services often deny basic human rights and the hope of achieving a meaningful life or citizenship for patients; |
iv | in other countries where large psychiatric institutions are being closed and community based services have been introduced, services, institutional values, thinking and practices remain. |
The organisation has been at the forefront of the de-institutionalisation of mental health services and in the promotion of the human rights and welfare of people with mental health issues. |
This has been achieved by having strong local, national and international partners with key individuals and organisations that are developing innovative mental health services and practices. As a consequence, IMHCN has developed a global reputation and influence in supporting the development of community mental health services. |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED (REGISTERED NUMBER: 09053460) |
REPORT OF THE TRUSTEES |
for the Period 1 June 2023 to 30 November 2024 |
ACHIEVEMENT AND PERFORMANCE |
Charitable activities |
Progress with Whole Person, Whole-Life, Whole Systems and Action Learning Sets |
IMHCN continued to provide limited training, developments and Action Learning Sets with a number of Health Trusts and Boards in England, Wales. Also with NGO's in the Czech Republic and Brazil. This was mostly done online as we continued to host online webinars and development meetings. These events have been an effective means for changing thinking, practice and developing a Whole Person, Whole Life, Whole System Approach. The outcomes continue to be very positive, producing Development and Implementation Plans that have formed the basis for identifying the ways and means to transform mental health services. |
Over this period in the UK we have worked in partnership with Aneurin Bevan Health Board, in Wales. Tees, Esk and Wear Valley NHS Trust; Hertfordshire NHS Trust, Cornwall NHS Trust; and Cumbria, Northumberland, Tyne and Wear NHS Trust. |
We have also continued our partnership with the Community Mental Health Development Programme with the Ministry of Health in the Czech Republic. This has included online webinars, training sessions, tutorials and consultancy with hundreds of stakeholders in the country regarding the transformation of mental health. |
We have further developed our partnership with CENAT (Center for New Approaches in Mental Health) in Brazil following on from our ongoing facilitation of the "International Franca and Franco Basaglia International School" in Sao Paulo State. This has led to online master classes and consultancy in Brazil involving IMHCN trainers and Associates. |
Conferences |
IMHCN and partners participated in a number of conferences throughout the year. |
Development |
Throughout this period we held meetings on mental health development with Mental Health Trusts in the UK and international organisations including Centre For Mental Health, Platfform (Wales and UK) Mental Health Europe, World Federation for Mental Health, INTERVOICE, WHO (West Africa Office and WHO Geneva), CENAT. |
FINANCIAL REVIEW |
Principal funding sources |
The principal funding sources are membership subscriptions, grants and donations. |
Reserves policy |
It is the trustees' intention to maintain minimum reserves that are adequate to cover administrative costs for a period of 12 months. |
This is currently considered to be minimal because the charity relies heavily on work carried out by volunteers. Many of these have covered their own expenses for attending and contributing to conferences, symposia, workshops and forums where the charity has not had the funds available at the time. |
Financial review |
Although IMHCN finances have enabled the organisation to maintain its current commitments, sustainable increased funding will be required for future developments and planned activities. |
The end of the financial year saw reserves standing at £3,576 (2023 - £7,432) with £nil representing unrestricted funds. |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED (REGISTERED NUMBER: 09053460) |
REPORT OF THE TRUSTEES |
for the Period 1 June 2023 to 30 November 2024 |
FUTURE PLANS |
Over the last 12 months as a consequence of factors such as Brexit, Covid 19 and financial pressures from our funders. We have found it difficult to maintain existing or develop new partner organisations in the world resulting in a decline in our activities. |
However, as a result of scandals in inpatient services across the UK we put considerable effort into developing Our Call For Transformation. This included consultation and co-production with a wide range of stakeholders to identify the causal issues within mental health cultures that restrict good practices and safe environments. |
The Twinning Collaboration Agreement with Los Angeles County Department of Mental Health to transform their services has ended, in spite of our best efforts it has been terminated by them and we will no longer be involved with them. |
IMHCN will continue to organise workshops and conferences in Brazil in collaboration with CENAT, I-Pub, Federal Universities, Public Services and NGO's and has a programme developed until 2025. |
IMHCN will facilitate online discussion groups on Transforming Mental Health with our UK, Ireland members. |
IMHCN aims to continue to facilitate Action Learning Set in the UK. |
IMHCN will be organising and hosting study visits from our international partners (Czechia, Brazil) to services in the UK. |
We developed and organized a Call For Transformation national conference at Queen Mary University of London the 6th November 2024. This had over 200 delegates and was very well received. |
Other events and activities planned include: |
i. Transforming mental health activities in the UK |
ii. Further Thematic Learning Sets will continue to be developed |
iii. Assisting Czech Ministry of Health in transforming mental health services and Transforming Mental Health Agenda in various organisations |
Given the above circumstances and operating environment the IMHCN Board passed a resolution on December 10th 2024 to close the charity at the end of the current financial year and to disburse any remaining assets in line with Charitable law and Companies House rules. The company will have no outstanding debts or liabilities when it terminates its regulate activity. |
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 |
Committee members may suggest individuals for appointment onto the committee together with their appointment as trustees and directors. This must be approved in a properly constituted meeting of the trustees. |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED (REGISTERED NUMBER: 09053460) |
REPORT OF THE TRUSTEES |
for the Period 1 June 2023 to 30 November 2024 |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Organisational structure |
The International Mental Health Collaborating Network (IMHCN) is an international, non-governmental organisation. It began life as a 'loose association' of professionals, service users and other individuals who aimed to create a collaborative network of mental health organisations and individuals committed to de-institutionalisation and the development of community mental health systems, services and practices. |
The various relationships were initially formalised by setting up a company limited by guarantee and this commenced its activities in August 2014. The company initially operated as an unregistered charity. The Charity Commission accepted it as a registered charity on 2nd March 2016. |
Membership of IMHCN |
IMHCN is a membership organisation. The membership consists of service users, family members, professionals, managers and policy makers from many organisations and countries. It is open to both individuals and organisations who agree with the values and objects of IMHCN as set out in its constitution. |
Members are able to contribute to and access the library, resources and forum pages of the charity. |
Member organisations are able to draw upon the expertise and wealth of knowledge and experience within the charity subject to paying an annual membership fee. |
Administration of the charity |
The charitable company is administered by a management committee. This consists of executive directors who are also trustees with full voting rights as well as a number of non-executive members who are not trustees/directors and have no voting rights. |
The minimum number of trustees required is three with a maximum of twelve. |
Trustees are voted in at an AGM and serve for three years after which they can be re-elected. |
The management committee includes the following officers: |
- President |
- Chair |
- Chief executive |
- Secretary |
- Treasurer |
- Business/planning manager |
Induction and training of new trustees |
There are no formal policies in place for induction of trustees at present. |
Trustees are encouraged to attend appropriate external training events and conferences to facilitate the undertaking of their role. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED (REGISTERED NUMBER: 09053460) |
REPORT OF THE TRUSTEES |
for the Period 1 June 2023 to 30 November 2024 |
Registered office |
Trustees |
Management committee |
The following held positions on the management committee but they were not trustees of the charity: |
John Jenkins | Chief executive and treasurer |
Paul Baker | Secretary |
Independent Examiner |
L M Griffiths & Co Limited |
Chartered Certified Accountants |
1&2 Merlins Court |
Winch Lane |
Haverfordwest |
Pembrokeshire |
SA61 1SB |
CESSATION OF TRADING |
The charitable company ceased activities on 30 November 2024. |
Approved by order of the board of trustees on |
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED |
Independent examiner's report to the trustees of International Mental Health Collaborating Network Limited ('the Company') |
I report to the charity trustees on my examination of the accounts of the Company for the period 1 June 2023 to 30 November 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. |
Mr Paul Murray |
L M Griffiths & Co Limited |
Chartered Certified Accountants |
1&2 Merlins Court |
Winch Lane |
Haverfordwest |
Pembrokeshire |
SA61 1SB |
Date: ............................................. |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED |
STATEMENT OF FINANCIAL ACTIVITIES |
for the Period 1 June 2023 to 30 November 2024 |
Period |
1.6.23 |
to | Year Ended |
30.11.24 | 31.5.23 |
Unrestricted | Restricted | Total | Total |
fund | fund | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Charitable activities |
Total |
EXPENDITURE ON |
Charitable activities |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 7,432 |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED (REGISTERED NUMBER: 09053460) |
BALANCE SHEET |
30 November 2024 |
2024 | 2023 |
Unrestricted | Restricted | Total | Total |
fund | fund | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 5 |
CURRENT ASSETS |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 6 | ( |
) | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 7 |
Unrestricted funds | 7,432 |
TOTAL FUNDS | 7,432 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2024. |
The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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. |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED (REGISTERED NUMBER: 09053460) |
BALANCE SHEET - continued |
30 November 2024 |
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 |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED |
NOTES TO THE FINANCIAL STATEMENTS |
for the Period 1 June 2023 to 30 November 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. |
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. |
Computer equipment | - |
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. |
2. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
Period |
1.6.23 |
to | Year Ended |
30.11.24 | 31.5.23 |
£ | £ |
Depreciation - owned assets |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the Period 1 June 2023 to 30 November 2024 |
3. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the period ended 30 November 2024 nor for the year ended 31 May 2023. |
Trustees' expenses |
There were no trustees' expenses paid for the period ended 30 November 2024 nor for the year ended 31 May 2023. |
4. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
fund | fund | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Charitable activities |
Total |
EXPENDITURE ON |
Charitable activities |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 17,563 | - |
TOTAL FUNDS CARRIED FORWARD | 7,432 | - | 7,432 |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the Period 1 June 2023 to 30 November 2024 |
5. | TANGIBLE FIXED ASSETS |
Computer |
equipment |
£ |
COST |
At 1 June 2023 and 30 November 2024 |
DEPRECIATION |
At 1 June 2023 |
Charge for year |
At 30 November 2024 |
NET BOOK VALUE |
At 30 November 2024 |
At 31 May 2023 |
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2024 | 2023 |
£ | £ |
Accrued expenses |
7. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.6.23 | in funds | 30.11.24 |
£ | £ | £ |
Unrestricted funds |
General fund | 7,432 | (3,856 | ) | 3,576 |
TOTAL FUNDS | (3,856 | ) | 3,576 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 55,000 | (58,856 | ) | (3,856 | ) |
TOTAL FUNDS | ( |
) | (3,856 | ) |
INTERNATIONAL MENTAL HEALTH |
COLLABORATING NETWORK LIMITED |
NOTES TO THE FINANCIAL STATEMENTS - continued |
for the Period 1 June 2023 to 30 November 2024 |
7. | MOVEMENT IN FUNDS - continued |
Comparatives for movement in funds |
Net |
movement | At |
At 1.6.22 | in funds | 31.5.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 17,563 | (10,131 | ) | 7,432 |
TOTAL FUNDS | 17,563 | (10,131 | ) | 7,432 |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 30,683 | (40,814 | ) | (10,131 | ) |
TOTAL FUNDS | 30,683 | (40,814 | ) | (10,131 | ) |
8. | RELATED PARTY DISCLOSURES |