Charity registration number Charity registration number 108396
Company registration number NI680084 (Northern Ireland)
PURE MENTAL NI
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
PURE MENTAL NI
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Verity Wenner
Sara McCracken
Diane Dawson
Dr Graham Gault
(Appointed 26 September 2023)
Charity number
Charity registration number 108396
Company number
NI680084
Registered office
Pure Mental NI
22-24 Market Square
Lisburn
BT28 1AG
Independent examiner
Harbinson Mulholland
6th Floor East Tower
Lanyon Plaza
8 Lanyon Place
Belfast
Co. Antrim
BT1 3LP
PURE MENTAL NI
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Statement of cash flows
7
Notes to the financial statements
8 - 14
PURE MENTAL NI
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 1 -

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:

 

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

PURE MENTAL NI
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 2 -

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

Pure Mental NI is also grateful to local businesses, university clubs and societies, and local authorities who contributed to our income.

PUBLIC BENEFIT
All of the Charity's activities have the objective of improving the mental health and well-being of children and
young people and are therefore serving an important public benefit.
PLANS FOR FUTURE PERIODS

 

The Charity has been wound up.

 

PURE MENTAL NI
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 3 -

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:

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:

Registered Office:
Pure Mental NI
22-24 Market Square
Lisburn
BT28 1AG
Registered as a Company: NI680084
Charity Registration Number: NIC108396
PURE MENTAL NI
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PURE MENTAL NI
- 4 -

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.

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 and you have considered the audit requirement of Section 65(3) of the Charities Act (NI) 2008 (the Act). Having satisfied ourselves that the charity is not subject to audit under company law, and is eligible for independent examination, it is our responsibility to:

Independent examiner's statement

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:

1

That 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

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.

4

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.

Harbinson Mulholland
6th Floor East Tower
Lanyon Plaza
8 Lanyon Place
Belfast
Co. Antrim
BT1 3LP
Dated: 28 February 2025
PURE MENTAL NI
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 5 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
Period
Period
Period
Year
Year
Year
ended 31 December
ended 31 December
ended 31 December
ended 30 June
ended 30 June
ended 30 June
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
3
16,424
14,400
30,824
30,203
94,611
124,814
Other income
4
661
-
661
-
-
-
Total income
17,085
14,400
31,485
30,203
94,611
124,814
Expenditure on:
Charitable activities
5
26,465
38,962
65,427
15,933
76,131
92,064
Total expenditure
26,465
38,962
65,427
15,933
76,131
92,064
Net income/(expenditure) and movement in funds
(9,380)
(24,562)
(33,942)
14,270
18,480
32,750
Reconciliation of funds:
Fund balances at 1 July 2023
26,784
24,562
51,346
12,514
6,082
18,596
Fund balances at 31 December 2024
17,404
-
17,404
26,784
24,562
51,346

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
BALANCE SHEET
AS AT 31 DECEMBER 2024
31 December 2024
- 6 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
10
-
1,143
Current assets
Cash at bank and in hand
17,737
51,397
Creditors: amounts falling due within one year
11
(333)
(1,194)
Net current assets
17,404
50,203
Total assets less current liabilities
17,404
51,346
The funds of the charity
Restricted income funds
13
-
24,562
Unrestricted funds
14
17,404
26,784
17,404
51,346

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the Period ended 31 December 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 Period 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 28 February 2025
Sara McCracken
Trustee and Interim Chair of the Board
Company registration number NI680084 (Northern Ireland)
PURE MENTAL NI
STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 7 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
17
(33,959)
22,865
Investing activities
Purchase of tangible fixed assets
-
(1,193)
Proceeds from disposal of tangible fixed assets
299
-
Net cash generated from/(used in) investing activities
299
(1,193)
Net cash used in financing activities
-
-
Net (decrease)/increase in cash and cash equivalents
(33,660)
21,672
Cash and cash equivalents at beginning of Period
51,397
29,725
Cash and cash equivalents at end of Period
17,737
51,397
PURE MENTAL NI
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 8 -
1
Accounting policies
Charity information

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.

1.1
Reporting period

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.

1.2
Accounting convention

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.

1.3
Going concern

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.

1.4
Charitable funds

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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.5
Income
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.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
PURE MENTAL NI
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 9 -
1.6
Expenditure

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.

1.7
Tangible fixed assets

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:

Fixtures and fittings
20% straight line
Computers
33%s straight line

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.

1.8
Impairment of fixed assets

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).

1.9
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.

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.

PURE MENTAL NI
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 10 -
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.

1.10
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.

1.11
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
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
16,424
-
16,424
30,203
-
30,203

Grant income

-
14,400
14,400
-
94,611
94,611
16,424
14,400
30,824
30,203
94,611
124,814
PURE MENTAL NI
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 11 -
4
Other income
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Other income
661
-
5
Expenditure on charitable activities
Charitable activities
Charitable activities
2024
2023
£
£
Direct costs
Staff costs
37,801
52,113
Depreciation and impairment
844
741
Promotional costs
-
2,116
Sundry expenses
625
3,736
Project costs
17,709
18,860
Travel costs
-
290
IT costs
-
1,904
Rental costs
-
6,560
Bank fees
171
98
Events
-
235
Professional fees
3,280
650
Power, light & heat
1,872
119
62,302
87,422
Share of support and governance costs (see note )
Support
1,985
3,022
Governance
1,140
1,620
65,427
92,064
Analysis by fund
Unrestricted funds
26,465
15,933
Restricted funds
38,962
76,131
65,427
92,064
6
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
844
741
PURE MENTAL NI
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 12 -
7
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the Period.
8
Employees

The average monthly number of employees during the Period was:

2024
2023
Number
Number
4
4
Employment costs
2024
2023
£
£
Wages and salaries
37,574
50,962
Social security costs
-
1,110
Other pension costs
227
41
37,801
52,113
There were no employees whose annual remuneration was more than £60,000.
9
Taxation

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

10
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 1 July 2023
1,236
992
2,228
Disposals
(1,236)
(992)
(2,228)
Depreciation and impairment
At 1 July 2023
568
517
1,085
Depreciation charged in the Period
477
367
844
Eliminated in respect of disposals
(1,045)
(884)
(1,929)
Carrying amount
At 31 December 2024
-
-
-
At 30 June 2023
668
475
1,143
PURE MENTAL NI
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 13 -
11
Creditors: amounts falling due within one year
2024
2023
£
£
Accruals and deferred income
333
1,194
12
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
227
41

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.

13
Restricted funds

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.

Movement in funds
Balance at
1 July 2023
Incoming resources
Resources expended
Balance at
31 December 2024
£
£
£
£
NL Community Fund Grant
240
-
(240)
-
LFT Charitable Trust
337
-
(337)
-
Saint John of God Foundation
-
14,400
(14,400)
-
Children in Need
18,770
-
(18,770)
-
Albert Hunt Trust
1,451
-
(1,451)
-
Halifax Foundation
2,827
-
(2,827)
-
Community Foundation Grant
937
-
(937)
-
24,562
14,400
(38,962)
-
14
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 July 2023
Incoming resources
Resources expended
At 31 December 2024
£
£
£
£
General funds
26,784
17,085
(26,465)
17,404
PURE MENTAL NI
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
14
Unrestricted funds
(Continued)
- 14 -
Previous year:
At 1 July 2022
Incoming resources
Resources expended
At 30 June 2023
£
£
£
£
General funds
12,514
30,203
(15,933)
26,784
15
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 December 2024:
Current assets/(liabilities)
17,404
-
17,404
17,404
-
17,404
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 30 June 2023:
Tangible assets
30
1,113
1,143
Current assets/(liabilities)
26,754
23,449
50,203
26,784
24,562
51,346
16
Related party transactions

There were no disclosable related party transactions during the Period (2023 - none).

17
Cash generated from operations
2024
2023
£
£
(Deficit)/surpus for the Period
(33,942)
32,750
Adjustments for:
Depreciation and impairment of tangible fixed assets
844
741
Movements in working capital:
(Decrease) in creditors
(861)
(10,626)
Cash (absorbed by)/generated from operations
(33,959)
22,865
18
Analysis of changes in net funds

The charity had no material debt during the year.

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