The trustees present their report and financial statements for the year ended 30 June 2024.
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 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 trustees have regard to the public benefit general guidance issues by the Charity Commission, as evidenced through the delivery of a variety of different services through procurement and grants.
SUMMIT Support Centre is a 5 year project which started in March 2020 funded by the Lottery's Community Fund. This project provides practical help and support for people in the Tendring area providing therapeutic sessions such as Mindfulness, drop in advocacy and a correspondence clinic helping people to resolve day to day issues. We are able to provide a face to face service and support through virtual platforms.
AB4D is funded by Essex County Council and helps people to have a voice in their local community and at a strategic level. SUMMIT facilitate meetings across the county of Essex where people with disabilities come together to discuss issues that are important to them. It provides people with a lived experience of learning disability and autism to resolve local issues at a local level with the support of facilitators and advocates.
The Autism Navigation Service is an Essex wide service, including the unitary boroughs of Southend and Thurrock, supporting adults who are seeking an assessment of Autistic Spectrum Disorder. Advocates support adults through the assessment process and beyond, helping them to sustain employment and to address inequality. In addition to providing support across the diagnostic pathway the advocates facilitate peer support groups across Greater Essex and provide information, advice and guidance to families and carers. This service is funded by ECC and district NHS Integrated Care Boards.
Health Advocacy Project. This service is funded by Suffolk and NE Essex ICB, providing an independent voice for those that are homeless or at risk of homelessness in Tendring and Colchester, addressing health inequalities and helping people to access the support they need.
During 2024 SUMMIT have delivered a range of short term projects including:
Discharge Support Advocacy for vulnerable adults who have left secure hospital settings and have moved back into the community, ensuring they are safe, settled and well.
Inclusion Advocacy for the long term unemployed in Clacton.
Mind the Gap- provides a bespoke service for adults who may have been homeless, providing them with the support they may need to maintain and sustain their own tenancy, and equip them with the skills they need to thrive.
TMHS/SUMMIT continues to provide statutory advocacy and community advocacy which is "spot" purchased from Local Authorities and Care Providers.
The difference made to beneficiaries, when achieving the projected outcomes, results in improved wellbeing, increased inclusion and opportunity.
When measuring achievements against objectives TMHS/SUMMIT has met all its significant milestones with its contractual partners.
TMHS/SUMMIT’s Key Performance Indicators (KPI’s) have been met – measured by using an impact scale which is verified by an external organisation.
During the year under review the Charity had a deficit on its Income and Expenditure Account of £36,989 (2023: £204,852 surplus). The total funds of the charity as at the balance sheet date amounted to £1,649,892 (2023: £1,686,881).
The service delivery philosophy remains unchanged as being the positive approach to service users. The expansion of the organisation has led the Trustees and Chief Executive Officer to review internal structures and philosophy and has brought about a fresh enthusiasm and joint commitment from the whole organisation.
The Trustees remain conscious of the need to keep costs to a minimum and provide an efficient and professional service, dedicated to its clients. Without the dedicated staff and volunteers it would not be able to run the varied services to their current level.
Reserves policy
The Executive Committee acknowledges that it is desirable to hold unrestricted funds which would represent between three and six months of annual resources expended, which equates to between £140,000 and £280,000. At the Balance Sheet date the full unrestricted reserves amounted to £1,333,582 (2023: £1,091,339). Of this amount £188,287 is tied up in fixed assets, which are not readily convertible to cash. The remaining reserves of £1,145,295 (2023: £900,847) are available to meet expenses, pending receipt of funding from the statutory agencies.
Investment policy and objectives
During the year the trustees have invested surplus funds in fixed term bank deposits, via Flagstone in order to generate income, but with maximium FSCS protection.
Plans for future periods
Consultation for future partnership contracts for 2025 and beyond has already commenced. Discussions are already being held with the current funding agencies and wider partners. TMHS/SUMMIT is one of the board members of Tendring Together. Tendring Together was formed as a commissioning market place, advocating for the allocation of funding resources and activities.
The cost-of-living crisis
We acknowledge that there is continuing uncertainty regarding the future funding of charities. As grant funding comes to an end, it is vital that we continue to deliver outstanding services and meet all our performance indicators. The trustees will continue to ensure that the contractual obligations of the charity are met and will encourage and promote the seeking of other related opportunities.
The organisation is a charitable company limited by guarantee, incorporated on 4 March 1992 and registered as a charity on 17 March 1992.
The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its articles of association. Under those articles, the members of the Executive Committee are elected at the Annual General Meeting (AGM) to serve a period of one year, subject to ratification at each AGM.
On 30th July 2018 the Articles of Association were changed so that the minimum number of members on the Executive Committee shall not be less than five, or more than twenty five. The minimum number of the Executive Committee required to form a quorum shall be not less than one half of the Executive Committee.
Appointment and induction of Trustees - All members are circulated with invitations to nominate trustees prior to the AGM advising them of the retiring trustees and requesting nominations for the AGM. When considering co-opting trustees, the Executive Committee has regard to the requirement for any specialist skills needed.
New trustees are briefed on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision making processes, the business plan and recent financial performance of the charity. Trustees are encouraged to read relevant publications by the Charity Commission and to attend external training events where these will facilitate the undertaking of their role.
Risk Management
The Executive Committee has instigated a review of the major risks to which the charity may be exposed and systems have been established to mitigate those risks. Internal risks have been minimized by the implementation of procedures for authorisation of all transactions to ensure consistent quality for all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.
This work has identified that financial sustainability is the major financial risk for the charity. To manage this risk, the reserves policy is regularly reviewed to ensure there is sufficient working capital. Attention has also been focussed on non-financial risks. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the centre. These procedures are periodically reviewed to ensure that they continue to meet the needs of the charity.
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:
The charity has a Management Committee of up to 9 members who meet at least quarterly and are responsible for the strategic direction and policy of the charity. At present the Committee has ten members from a variety of professional backgrounds relevant to the work of the charity. A scheme of delegation is in place and day to day responsibility for the provision of the services rest with the Chief Executive. The Service Coordinator and Project Manager have responsibility for the day to day management of the services, individual supervision of the staff tea, and also ensure that the team continue to develop their skills and working practices in line with good practice.
In setting key management personnel pay, the charity takes account of the skills and experience required for each role and the remuneration in the sectors from which suitable candidates for such posts would be found. TMHS provides a current level of reward to recruit a strong, committed leadership team.
The trustees report was approved by the Board of Trustees.
The trustees, who are also the directors of Tendring Mental Health Support 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; 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.
Opinion
We have audited the financial statements of Tendring Mental Health Support (the ‘charity’) for the year ended 30 June 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In auditing the financial statements, we have concluded that the trustee's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustee's with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of our audit:
the information given in the trustees Report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the directors’ report included within the trustees report has been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees report and from the requirement to prepare a strategic report.
As explained more fully in the statement of trustees responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Extent to which the audit was considered capable of detecting irregularities, including fraud
The objectives of our audit, in respect to fraud, are: to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses; and to respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and its management.
Our approach was as follows:
We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, and through discussion with the trustees and other management (as required by auditing standards), and discussed with the directors and other management the policies and procedures regarding compliance with laws and regulations;
We considered the legal and regulatory frameworks directly applicable to the financial statements reporting framework (FRS 102, the Companies Act 2006 and the Charities Act 2011) and the relevant tax compliance regulations in the UK;
We considered the nature of the industry, the control environment and business performance, including the key drivers for management’s remuneration;
We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit;
We considered the procedures and controls that the company has established to address risks identified, or that otherwise prevent, deter and detect fraud; and how senior management monitors those programmes and controls.
Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Where the risk was considered to be higher, we performed audit procedures to address each identified fraud risk. These procedures included: testing manual journals; reviewing the financial statement disclosures and testing to supporting documentation; performing analytical procedures; and enquiring of management, and were designed to provide reasonable assurance that the financial statements were free from fraud or error.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-for-auditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-for-audit.aspx. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Tendring Mental Health Support is a private company limited by guarantee incorporated in England and Wales. The registered office is Summit House, 14/16 Orwell Road, Clacton on Sea, Essex, CO15 1PP.
The financial statements have been prepared in accordance with the charity's 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 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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
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.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Income arising from Charitable Activities 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.
Grant income is recognised in line the Charities Statement of Recommended Practice (SORP), when the charity has control over the funds, 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 on receipt.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The residual value of the freehold land and buildings is in excess of its cost. Therefore, no depreciation has been charged.
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.
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.
The charity has selected a depreciation method based on the expected useful life of the asset. There has been no indication that there has been a significant change since the last annual reporting date in the pattern by which the charity expects to consume the assets future economic benefits.
The Trustees have estimated the amount of costs allocated to the delivery of restricted fund projects.
Advocacy and carer support
Advocacy and carer support
Charitable activities
This income includes £375,923 received from Essex County Council and £1,834 received from the NHS, to enable the charity to carry out its objectives.
Advocacy and carer support
Advocacy and carer support
Repairs and maintenance
Insurance
Other establishment
Other motor/travel costs
Telephone
Other office costs
Advocacy costs
Training
Accountancy fees
Legal and professional fees
Other finance costs
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. Related party transactions are shown in note 16.
The average monthly number of employees during the year was:
No employee received employment benefits of more than £60,000 during the year (2023: Nil).
The remuneration of key management personnel during the year amounted to £82,790 (2023: £82,790). There were two employees deemed to be key management personnel during the period.
In the financial year, the charity conducted a review of their restricted funds, in particular with respect to the allocation of historic costs and meeting project closure requirements. The review identified additional costs that had not previously been allocated against projects and projects that had met all the funders expectations and criteria. The trustees are therefore satisfied that £93,537 can be moved from restricted funds to unrestricted funds
The Summit Support Centre fund represents grants from the Lotteries Board to fund the salaries of a new Project Coordinator, a Support Advocate and a Facilitator together with associated costs.
The Realising Ambitions Funding Programme provides support to voluntary and community sector organisations from across the UK.
The National Lottery Covid Grant was an increase to the existing agreement and the additional funds follow the same terms and conditions.
The Tech and Talk Project, in partnership with Jaywick Resource Centre, provides accessibility to IT resources and data.
The Discharge Support Project provides a service to adults who have been discharged from Psychiatric hospitals into the community.
The Inclusion Advocacy Project supports the wider initiative of the Tendring Health and Care academy by providing advocacy to vulnerable citizens, who are beginning their journey towards inclusion.
The Health Advocacy Project works with people in Tendring who are homeless or at risk of homelessness.
The Summit Toolbox Project works with the families and victims of suicide to capture their experiences and views on current support mechanisms and service.
The Summit Solutions Project provides support for males with mental illness by providing one to one support and small virtual groups.
The Mind the Gap Project provides support to people living in Tendring and Colchester, with the aim of helping them keep their tenancy.
The Cost of Living Crisis Project provides support to the most vulnerable residents of Tendring to tackle poverty and inequality.
Unrestricted funds
Restricted funds
During the year the charity paid £17,280 (2023: £14,400) for bookkeeping services to Jaygate Management Limited, a company of which R Smith is a director and significant shareholder. The transactions were carried out on an arms length basis.
The charity had no debt during the year.