The Pure Mental NI Board of Trustees present their annual report and financial statements for the period ended 31 December 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 governing document, the Charities Act 2008 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) (effective 1 January 2019)".
CONSTITUTION
Pure Mental NI is a charitable company limited by guarantee, registered under NI680084, and governed by Articles of Incorporation. The company is recognised as a charity and is registered with the Northern Ireland Charity Commission, registered under NIC108396.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Trustees who served during the period and up to the year-end date:
Ms Diane Dawson
Mrs Judith Hawthorne (resigned 24/10/2023)
Miss Katie Matthews (Chair) (resigned 11/07/2023)
Ms Sara McCracken (Vice-Chair)
Mr Jonathan Stewart (resigned 24/10/2023)
Miss Verity Wenner (Secretary)
Dr Graham Gault
OBJECTIVES
Pure Mental NI is one of Northern Ireland’s leading youth-led mental health charities and has the mission to improve mental health education, awareness, and services in primary and post-primary schools, as well as in the community, through in-school programmes, free resources, youth work, and policy, research, and advocacy.
The primary activities of the Charity to meet this objective:
Character-based resources for primary schools which improve the emotional vocabulary of pupils, foster healthy interpersonal relationships, and encourage children to talk to the people they trust about how they feel.
Pupil-led in-school mental health Committees in post-primary schools which give young people the opportunity and skills to lead the conversation about mental health in their schools and to encourage positive change.
A new youth work programme called the ‘Youth Policy Collective’ which aims to inform young people from different socio-economic, cultural, and family backgrounds on the issues that matter to them whilst equipping them with the knowledge and skills they need to take social action.
A Policy & Research Team that delivers evidence-based and solution-oriented recommendations and approaches to tackling systemic issues that impact young people’s mental health through research, advocacy, events, relationship-building and media engagement.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
ACHIEVEMENTS AND ACTIVITIES
Trustees made a decision to close Pure Mental NI at their meeting on 24 October 2023.
Working with the solicitors, Edwards and Co, and an HR Consultant, regrettably the staff team were made redundant.
All unspent grants were returned and as many assets as possible were sold. Unsold assets were donated to Habitat for Humanity.
The Trustees agreed that two charities would benefit from any remaining unrestricted cash in the bank, namely Papyrus UK and Mental Health Movement.
FINANCIAL REVIEW
The complete finances for the Charity in the period ended 31 December 2024 can be found in our full accounts.
The total income for period ended amounted to £31,485 (30 June 2023: £124,814).
The total expenditure was £65,427 (30 June 2023: £92,064).
FUNDING
No funding was sought in this financial year as the Charity was closing. Pure Mental NI is grateful to those who grant funded the organisation previously, namely
Albert Hunt Trust
Children in Need
LFT Charitable Trust
Mental Health Movement
St John of God Foundation
The Community Foundation Northern Ireland
The Education Authority
The Halifax Foundation
The National Lottery Community Fund
Pure Mental NI is also grateful to local businesses, university clubs and societies, and local authorities who contributed to our income.
The Charity has been wound up.
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The Trustees are responsible for preparing the Trustee’s Report and the financial statements in accordance with applicable law and the United Kingdom Generally Accepted Accounting Practice. In preparing these, the Trustees are required to:
select suitable accounting policies and apply them consistently;
make judgments and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity. 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.
The Trustee’s Report was approved by the Board of Trustees.
Signed on behalf of the Board of Trustees:
Sara McCracken
Trustee and Interim Chair of the Board
Date:
We report to the trustees on our examination of the financial statements of Pure Mental NI (the charity) for the Period ended 31 December 2024.
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act;
state whether particular matters have come to our attention.
We have examined your charity accounts as required under Section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
That accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
That the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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.
That there is further information needed for a proper understanding of the accounts to be reached.
We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.
The statement of financial activities includes all gains and losses recognised in the Period. All income and expenditure derive from continuing activities.
Pure Mental NI is a private company limited by guarantee incorporated in Northern Ireland. The registered office is Pure Mental NI, 22-24 Market Square, Lisburn, Lisburn, BT28 1AG.
The company's financial statements for the period ended 31 December 2024 were presented for a period longer than one year. The reason being that the Charity has now been wound up.
The financial statements have been prepared in accordance with the charity's Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). 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.The principal accounting policies adopted are set out below.
Whilst this report and set of accounts is dated 31 December 2024, a series of events commencing on 7 July 2024 led to the Trustees making a decision to close Pure Mental NI at their meeting on 24 October 2023. As result the accounts have not been prepared on a going concern basis. No adjustments are required to the Financial Statements for the period ended 31 December 2024 and a final statement of affairs will be prepared for the Charity.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors 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.
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.
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.
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 gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
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.
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, 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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.
Grant income
The average monthly number of employees during the Period was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
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.
There were no disclosable related party transactions during the Period (2023 - none).
The charity had no material debt during the year.