Charity registration number 1113751
Company registration number 05498430 (England and Wales)
WILTSHIRE MIND
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
WILTSHIRE MIND
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr B Stables
Mr J Donald
Mr T J McTiernan
Mr J A Shaw
(Appointed 28 November 2024)
Ms N Bryant
(Appointed 1 May 2025)
Mrs N Hurst
(Appointed 1 May 2025)
Charity number
1113751
Company number
05498430
Registered office
Trinity House
Bryer-Ash Business Park
Trowbridge
Wiltshire
BA14 8HE
Independent examiner
Holloway House
Epsom Square
Trowbridge
Wiltshire
United Kingdom
BA14 0XG
WILTSHIRE MIND
CONTENTS
Page
Chair's Statement
1
Trustees' report
2 - 10
Independent examiner's report
11
Statement of financial activities
12
Balance sheet
13
Notes to the financial statements
14 - 24
WILTSHIRE MIND
CHAIR'S STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The UK faces a significant mental health challenge, with a large portion of the population, especially young people, experiencing difficulties and struggling to access timely support. Social inequalities exacerbate these issues, and our charity exists to provide local support to help address this ever-growing need within our community.

Wiltshire Mind's dedicated team delivered high-quality services this financial year, including one to one counselling for Adults and Young People, Wellbeing Support for Wiltshire schools, and local Wellbeing Support Groups. Despite the ongoing challenges of a small team, we continued to innovate, developing workshops for carers, teachers and parents. Our funded projects are making a tangible difference in providing crucial mental health support within the county.

Funding remained a significant challenge this year amidst the cost-of-living crisis, requiring careful balancing of expenses and income. While deeply grateful for the vital support from our local community's fundraising efforts and our dedicated grant providers, consistent income is crucial to sustain and expand our essential mental health services. We are extremely grateful to our grant funders, including NHS Charities Together, the UK Shared Prosperity Fund and Wiltshire Council Health Inequalities Fund for the support and confidence to grant us project funding to help more people.

As Chair, I want to first express my sincere gratitude to the dedicated staff, volunteers, and trustees at Wiltshire Mind. Their unwavering commitment has been instrumental in enabling our charity to progress and continue providing vital mental health support to those in our community who need it most.

Looking ahead, it is essential to recognise the ongoing funding challenge and the need to operate Wiltshire Mind with limited resources. The upcoming year will be pivotal as we strive to find a sustainable pathway forward ensuring we can continue to meet the growing demand for our services within Wiltshire.

 

As the incoming Chair, on behalf of the trustees and staff, we would like to record our sincere thanks and appreciation for all the hard work of Jim Donald as our Chair for the past 5 years and especially for his leadership during and post the covid period.

Brian Stables
Chair
Date: 29 October 2025
WILTSHIRE MIND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -

The trustees present their annual report and financial statements for the year ended 31 March 2025.

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 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)" (effective 1 January 2019).

Objectives and Activities

Our Vision and Mission

Our vision is of a society that promotes and protects good mental health for all and treats people with experience of mental ill health fairly, positively, and with respect. We won’t give up until everyone gets support and respect.

Our Purpose is to promote better mental health and provide support to anyone in Wiltshire experiencing mental health problems.

The needs and experience of people drive our work and we make sure their voice is heard by those who influence change.

Our independence gives us the freedom to stand up and speak out on the real issues that affect daily lives.

We provide support and campaign to improve policy and attitudes, and develop local services. We do all this to make it possible for people to live full lives and play their full part in society.

Our charitable purposes are set out as Aims in our Strategic Plan.

Our organisation provides benefit to the public of Wiltshire by:

WILTSHIRE MIND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -

The trustees and Chief Executive Officer (CEO) review the charity's aims, objectives, and activities each year, ensuring that these remain focused around its charitable purposes. The trustees are aware of the requirement by the Charity Commission to provide public benefit when reviewing these aims and objectives, and in planning future activities. In 2024-2025 these aims and objectives were met by offering adult and young people’s counselling, wellbeing support groups, mental health training, school well-being services, and a GP counselling referral pilot.

Our support provides our communities and individuals with better outcomes for mental health and wellbeing. Including:

Public benefit

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

WILTSHIRE MIND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

Wiltshire – the need for Mental Health and Wellbeing Support

 

As of the latest Census in 2021, the total population of Wiltshire is 510,300. This represents an increase of 8.4% from the 2011 Census, which recorded a population of 470,981.  

 

We estimate that there are around 70,000 people across Wiltshire who experience Mental Health problems or Wellbeing needs. The broader region of Bath and North East Somerset and Wiltshire Integrated Care Board footprint estimates that around 180,000 people have some form of mental health need. This gives an indication of the scale and demand for support services generally.

 

Wiltshire Mind responds to this demand through the provision of Mental Health Support services including Counselling, Wellbeing Support Groups, Mental health Training and Schools Wellbeing Support. Our focus is on delivering services that are designed through lived experience, and accessible for anyone in our communities.

 

 

Mental Health Support Services for our community

Throughout the year, we remained deeply committed to providing vital counselling services for adults and young people navigating the complexities of mental health. Our Counselling Service offers a safe and accessible space, providing compassionate support through both face-to-face and online sessions led by our dedicated and qualified counsellors.

Understanding the evolving landscape of wellbeing support, we continued to offer our Wellbeing Support Groups. While changes in funding and understanding of needs led to fluctuations and some closures, we listened and adapted. We were heartened to see our "active" Gardening Wellbeing group in Marlborough continue, alongside our consistent presence in Trowbridge and Malmsbury, and the continued connection fostered by our online group. This reflects our ongoing effort to provide responsive and engaging support.

Recognizing the wider community's role in mental wellbeing, we delivered Mental Health Training to local businesses and organizations with sensitivity and understanding, drawing on the expertise of our partner (MyWhiteDog.com) and our own dedicated team. Our evolving Schools Wellbeing Programme continued to provide crucial support for students, teachers, and parents, nurturing a more understanding and supportive environment.

In close collaboration with Carer's Support Wiltshire, we also developed a dedicated workshop, acknowledging and addressing the unique emotional needs of carers. Our work is driven by a deep empathy for those we serve, striving to foster hope and resilience within our community.

 

WILTSHIRE MIND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -

Funding Overview

 

The past year has presented a challenging funding landscape for charities. Economic pressures, including the ongoing cost-of-living crisis and rising inflation, have led to a decrease in disposable income for individuals and businesses, consequently impacting charitable donations. Many charities like ours have experienced a surge in demand for their services while facing reduced financial support from statutory sources and increased competition for grants.

 

During the reporting year, the ongoing focus on mental health and wellbeing by the NHS, Government, and health and social care agencies underscores the critical need for these services. It is important to note that our charity continued to operate without core financial support from commissioners or statutory sources. Consequently, we remain fully reliant on voluntary donations, the generosity of our local community, and the contributions of grant-making bodies to deliver our services.

 

Securing vital grant funding remains a central and demanding aspect of our daily work, especially as the demand for support significantly outstrips available resources. While we actively seek opportunities through dedicated grant research and writing, the landscape is highly competitive, with funders increasingly prioritizing innovation and demonstrable impact. The persistent stigma surrounding mental health unfortunately keeps it a less visible priority for some funders, further underscoring the importance of our efforts to bring this essential need into the light and secure the resources required to make a meaningful difference in our community.

 

In the reporting year, project income (restricted) was provided by the UK Shared Prosperity Fund, UK Health Inequalities Fund through Wiltshire Council and NHS Charities Together. These projects allowed us to test our counselling referral service with new communities and audience’s, with favourable responses. On-going funding however seems unlikely in the current climate from these funders.

Community fundraising and corporate support has decreased due to the combination of the cost-of-living, economic uncertainty and potential donor fatigue with the numerous appeals locally from Wiltshire’s 1000+ local groups and charities. We are extremely thankful for the support of our community supporters who go above and beyond each year to hold local events and contribute significantly.

 

The Trustees and Management team are grateful for all financial assistance from funders who have supported us during the year.

 

WILTSHIRE MIND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -

Organisational Overview

As an independent 'local Mind' within the National Mind federation, Wiltshire Mind operates autonomously, maintaining our own financial and managerial structures beyond the standard membership agreement. Our commitment to excellence and continuous improvement is demonstrated by our active participation in the Mind Federation's Quality Mark scheme. We were proud to achieve re-accreditation with the Mind Quality Mark (MQM) in 2024, reflecting our dedication to high-quality service delivery.

Operationally, we maintain a robust and resilient cloud-based IT system with appropriate cyber security measures in place.

During the reporting year, staff departures led to a further reduction in our team size. While this has generated cost savings, it has also presented limitations on our capacity to expand the reach of our services. Looking ahead to the next financial year, our priority is to strategically rebuild our team to meet the growing demand for mental health support in Wiltshire. In the interim, we have focused on streamlining internal processes and maximizing efficiency to ensure we continue to deliver impactful services with our current resources.

 

Leadership and team members

The Chief Executive Officer provides strategic leadership to Wiltshire Mind, working in close collaboration with the Board of Trustees and the Senior Leadership Team. This encompasses the direction of the organisation, delivery of our strategic objectives, engagement with funders, raising awareness of mental health, ensuring robust safeguarding practices, and overseeing the charity's financial management.

The Board and CEO are effectively supported by our dedicated leadership and team members, who are responsible for maintaining operational policies and procedures, ensuring Health and Safety standards, managing Human Resources, and upholding the highest quality in the delivery and appropriate management of all our services.

Our committed team members, whose combined hours equated to 2 Full Time Equivalents during the year, are invaluable to Wiltshire Mind. We extend our sincere gratitude for their dedication and hard work in supporting our mission.

Volunteers

We deeply appreciate the invaluable contributions of our volunteers, especially in the delivery of our counselling and support services. Their dedication to our vision and values ensures that the voices of individuals with lived experience remain central to all we do.

We extend our sincere thanks to our 15 volunteer counsellors, who tirelessly provide our adult counselling services. Furthermore, we were fortunate to benefit from the consistent support of an average of 3 support group volunteers. This brings our total average volunteer force throughout the year to 25, including our dedicated Trustees.

Throughout the past year, our volunteers have generously dedicated over 1,000 hours to Wiltshire Mind, playing a vital role in the successful achievement of our aims.

 

WILTSHIRE MIND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
Achievements and Performance

Our Services and Impact 2024/2025

Counselling offers individuals a confidential space to explore their feelings and gain self-awareness, leading to the development of coping mechanisms and improved emotional regulation. It effectively addresses various mental health conditions, enhances relationships, and supports personal growth, ultimately contributing to a better overall quality of life by reducing isolation and providing guidance through challenging times.

Wellbeing Support Groups combat feelings of isolation by connecting individuals with shared experiences, offering peer support and validation. Participants learn diverse coping strategies, gain hope from others' journeys, and enhance social skills. These groups also provide practical information and can complement professional treatment, empowering individuals and fostering self-advocacy on their path to recovery and well-being.

Mental Health Training has a significant impact on individuals, workplaces, and communities by increasing awareness, reducing stigma, and equipping people with the skills to support their own and others' well-being. It empowers individuals to recognize the signs and symptoms of mental health challenges, understand different conditions, and learn effective coping strategies and self-care techniques. This leads to improved self-awareness, enhanced resilience, and a greater ability to manage stress and maintain a healthy work-life balance.  

In total, we reached 957 people through the delivery of our services throughout the year.

Adult Counselling Service

During the year we offered 2041 counselling sessions, of which 1725 sessions were attended.

These sessions helped 336 adults across Wiltshire. This includes funded projects.

Children and Young People's Counselling Service

In total, we provided 331 counselling sessions for Children and Young People, supporting 43 individuals.

Wellbeing Support Groups

In total, we held 4 regular Wellbeing Support groups, held in various locations. There were 408 attendances, supporting 48 people at these groups.

We also held a Military Wellbeing Group at Corsham, and Carers Wellbeing sessions at Carer Café’s during the year.

 

As part of our work in the community, we attended several of events, workshops and presentations promoting our work and supporting other organisations in reaching out with health and wellbeing services.

 

Notes

 

We continued to work in partnership with other charities and agencies, including Community First, enabling funded counselling referrals for Youth Action Wiltshire and the Building Bridges projects. In addition, counselling projects were funded by NHS Charities Together, UK Shared Prosperity Fund and the UK Health Inequalities Fund.

 

Mental Health Training

 

In conjunction with our delivery partner MyWhiteDog.com, we delivered Mental Health Training to 129 people during the year.

WILTSHIRE MIND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -
Financial Review

Income

Total income from all sources in the year was £187,744 (2023/24: £164,280).

Expenditure

Total expenditure from all sources was £189,114 (2023/24: £162,647) resulting in a deficit for the year of £1,370 (2023/24: £1,633 surplus).

Banking and investments

We continued to bank and invest with The Co-operative Bank. Our working funds were managed in the Community Direct Plus current account. We also have a current account with NatWest and a United Trust Bank Deposit Account.

During the year a Charity Easy Access Account was opened with United Trust Bank with the first funds being deposited in April 2025.

Budget 2025/2026

Due to the ongoing uncertainties around the pandemic and the general economic situation, the trustees approved a deficit budget for the year 2025/2026 of £21,000 noting uncertainties around income, especially donations and grant availability.

 

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 three and six month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

 

The Trustees regularly examine the charity's requirements for reserves with regard to the main risks to the organisation. General reserves are held at an appropriate level in relation to the financial risks and to ensure that funds are available to manage unexpected challenges. (General reserves exclude restricted funds and reserves invested in tangible fixed assets). We also try to ensure that the charity has sufficient liquid reserves (cash and investments less restricted funds) to operate efficiently and manage any shortfalls in planned fundraising and other contributions.

The trustees have previously agreed that Wiltshire Mind's reserve policy is to hold three to six months of planned expenditure as a general reserve to be available with immediate access. The Trustees are aware of the need for reserves and aim to increase the reserve fund as and when conditions allow. As at the end of 2024/2025, the unrestricted reserves stand at £77,384 (2024; £58,758) and liquid reserves at £106,269 (2024; £113,108)

The trustees view that this figure is broadly in line with the policy of three to six months of planned expenditure (£40,000 to £80,000) and due to ongoing uncertainties about future charity income and a deficit budget planned for 2025/26 of £21,000, it is prudent to keep a slightly higher level of reserves at this time. All of the unrestricted reserves are general funds, the trustees consider designated funds are no longer required.

The reserves policy will be agreed on an annual basis drawing on updated budgets and business plans and, if this level is maintained further plans will be drawn up to increase expenditure in key areas in line with our stated objectives.

WILTSHIRE MIND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -

We sincerely thank the following organisations who made significant donations or awarded grants to us:

 

Garfield Weston- unrestricted grant

Melksham Town Council – unrestricted grant

Sovereign Group Thriving Communities – restricted grant towards our Wellbeing Support Groups

Wiltshire Community Foundation – restricted grant towards our Young People’s Counselling

UK Shared Prosperity Fund – restricted grant towards counselling and mental health training

UK Health Inequalities Fund – restricted grant towards counselling for small businesses

Mind – restricted grant towards business continuity

Anonymous funder – restricted grant towards Young People’s Counselling

Trowbridge Area Board – restricted to Young People’s Counselling

 

We also very grateful to the many individuals and donors who have supported Wiltshire Mind during the year.

 

Plans for future periods

We updated our strategy in 2021/2022 taking us through to 2025. The Wiltshire Mind strategic plan identified our strategic priorities, and how we will achieve these ‘Cornerstones’. These are -

Sustainability – We will continue to adapt to the way we operate our services and raise income to remain sustainable. We must remain flexible, working to our strategic goals.

Accessibility to our services for anyone in Wiltshire including ‘at risk’ groups – We will create, design, and deliver services through a deeper understanding of local needs.

Integrated working in partnership with others – We will work more closely with existing and new key stakeholders and delivery partners.

Developing pathways for our clients and service users – We will work at the heart of our community and with our commissioners to offer greater mental health support.

Our strategic plan is supported by an 18-month operational plan. Progress on the plan is reviewed at monthly board meetings. We have defined successful delivery of the plan as –

 

We will be reviewing our strategy during 2025-2026 financial year.

Structure, governance and management

Wiltshire Mind, originally established in 1993, is a company limited by guarantee (No. 5498430) incorporated on 4 July 2005, and a registered charity (No. 1113751) registered with the Charity Commission on 11 April 2006. The charitable company is established under its Memorandum of Association and governed under its Articles of Association.

 

WILTSHIRE MIND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -

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 B Stables
Mr J Donald
Mr N Carter
(Resigned 31 March 2025)
Mr T J McTiernan
Mr J A Shaw
(Appointed 28 November 2024)
Ms N Bryant
(Appointed 1 May 2025)
Mrs N Hurst
(Appointed 1 May 2025)
Recruitment and appointment of trustees

The directors of the company are also charity trustees. Trustees are elected at the AGM by a majority of those attending, or voting by proxy. Following the passing of a special resolution at the November 2024 AGM, trustees may serve for a maximum of three years after which they must stand for re- election. Trustees may be reappointed for up to four consecutive terms. After this period they can continue to be re-appointed for further three year terms if approved at a General Meeting of members and they remain qualitied.

 

The Trustees meet at least eight times per year. They are responsible for the strategic direction, policies, activities, and assets of the charity. At present the Trustees' meeting consists of six elected trustees with a variety of backgrounds, lived experience, commercial and charity experience. Sub committees are appointed, consisting of trustees and relevant team members to examine specific issues such as finance, strategy and fundraising, and report back to the full meeting of Trustees as required.

The main responsibilities of leadership and team members include management and delivery of high-quality services and service support, development of new services and management systems, meeting performance targets where set, and supervision and training of team members and volunteers. Wiltshire Mind uses the services of a variety of qualified or trained personnel as required. At the end of March 2025 there were 5 part-time team members and 25 volunteers including trustees.

Prospective trustees are sent an induction pack which outlines the role of the trustee along with the various Charity Commission publications on the subject. He or she will then attend a meeting with other trustees to discuss these issues further. The prospective trustee will be invited to attend meetings of the Trustees as an observer. If he or she wishes to proceed they may be co-opted to serve as a Trustee until the next Annual General Meeting at which members may vote to allow them to be full members. We constantly seek to improve the induction and training of our trustees to enable and empower them in their roles.

The trustees are pleased to welcome two new trustees, Naomi Hust and Natasha Bryant who joined us in May 2025

 

The trustees' report was approved by the Board of Trustees.

Mr B Stables
Trustee
29 October 2025
WILTSHIRE MIND
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WILTSHIRE MIND
- 11 -

I report to the trustees on my examination of the financial statements of Wiltshire Mind (the charity) for the year ended 31 March 2025.

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.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

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 Companies Act 2006.

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 Companies Act 2006 other than any requirement that the financial statements 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 financial statements 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.

Katy Gooding
Holloway House
Epsom Square
White Horse Business Park
Trowbridge
Wiltshire
BA14 0XG
United Kingdom
7 November 2025
WILTSHIRE MIND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
75,010
73,300
148,310
104,950
41,511
146,461
Charitable activities
4
32,410
26
32,436
12,590
1,455
14,045
Other trading activities
5
2,250
1,800
4,050
1,375
-
1,375
Investments
6
2,948
-
2,948
2,399
-
2,399
Total income
112,618
75,126
187,744
121,314
42,966
164,280
Expenditure on:
Raising funds
7
293
-
293
3,720
-
3,720
Charitable activities
8
93,699
95,122
188,821
116,498
42,429
158,927
Total expenditure
93,992
95,122
189,114
120,218
42,429
162,647
Net income/(expenditure) and movement in funds
18,626
(19,996)
(1,370)
1,096
537
1,633
Reconciliation of funds:
Fund balances at 1 April 2024
58,758
31,007
89,765
57,662
30,470
88,132
Fund balances at 31 March 2025
77,384
11,011
88,395
58,758
31,007
89,765

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

WILTSHIRE MIND
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 13 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
15
221
178
Investments
16
52,937
52,937
Cash at bank and in hand
53,332
60,171
106,490
113,286
Creditors: amounts falling due within one year
17
(18,095)
(23,521)
Net current assets
88,395
89,765
Net assets
88,395
89,765
The funds of the charity
Restricted income funds
19
11,011
31,007
Unrestricted funds
77,384
58,758
88,395
89,765

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 March 2025.

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 29 October 2025
Mr B  Stables
Mr T J McTiernan
Trustee
Trustee
Company registration number 05498430 (England and Wales)
WILTSHIRE MIND
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -
1
Accounting policies
Charity information

Wiltshire Mind is a private company limited by guarantee incorporated in England and Wales. The registered office is Trinity House, Bryer-Ash Business Park, Trowbridge, Wiltshire, BA14 8HE.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)". 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 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.

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.
1.4
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.
WILTSHIRE MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 15 -
1.5
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.

1.6
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:

Computers
25% SL

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.

1.7
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.

1.8
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.

WILTSHIRE MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 16 -
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.

1.9
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.

1.10
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.

WILTSHIRE MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 17 -
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
57,410
3,392
60,802
71,950
1,920
73,870
Grants
17,600
69,908
87,508
33,000
39,591
72,591
75,010
73,300
148,310
104,950
41,511
146,461
Grants
Garfield Weston Foundation
15,000
-
15,000
-
-
-
Melksham Town Council
1,000
-
1,000
-
-
-
MIND NAMH
2,000
-
2,000
30,000
-
30,000
National Lottery
(400)
-
(400)
-
-
-
NHS Charities Together
-
19,308
19,308
-
18,591
18,591
Anonymous funder
-
5,000
5,000
-
5,000
5,000
Wiltshire Council *
-
35,600
35,600
-
-
-
Sovereign Group Thriving Communities
-
5,000
5,000
-
-
-
Wiltshire Community Foundation
-
5,000
5,000
-
-
-
Other
-
-
-
3,000
16,000
19,000
17,600
69,908
87,508
33,000
39,591
72,591

* UK Shared Prosperity and UK Health Inequalities Funds combined through Wiltshire Council.

WILTSHIRE MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 18 -
4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Counselling
Sale of goods
32,330
-
32,330
12,590
810
13,400
Support groups
Sale of goods
-
26
26
-
335
335
Schools
Sale of goods
80
-
80
-
310
310
32,410
26
32,436
12,590
1,455
14,045
5
Income from other trading activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Other income
2,250
1,800
4,050
1,375
-
1,375
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
2,948
2,399
7
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising and publicity
Other fundraising costs
293
3,720
WILTSHIRE MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 19 -
8
Expenditure on charitable activities
Charitable activities
Charitable activities
2025
2024
£
£
Direct costs
Staff costs
40,961
60,081
Supervision and sessional fees
71,770
21,291
Room Hire
1,202
536
Advertising
-
62
Consultancy
39,981
39,678
Counselling
-
888
Repairs and maintenance
-
347
Postage and stationery
25
360
Telephone
677
687
Other admin cost
649
349
155,265
124,279
Share of support and governance costs (see note 9)
Support
26,568
31,654
Governance
6,988
2,994
188,821
158,927
Analysis by fund
Unrestricted funds
93,699
116,498
Restricted funds
95,122
42,429
188,821
158,927
WILTSHIRE MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 20 -
9
Support costs allocated to activities
2025
2024
£
£
Staff costs
2,044
158
Depreciation
-
401
Premises repairs, renewals and maintenance
5,657
15,646
Telephone and internet
6,403
4,811
Printing, postage and stationery
1,024
796
Computer costs
3,467
2,652
Subscriptions
3,378
3,608
Liability and contents insurance
4,248
3,365
Sundry expenses
347
17
Training and welfare
-
200
Governance costs
6,988
2,994
33,556
34,648
Analysed between:
Charitable activities
33,556
34,648
10
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
1,718
1,440
Depreciation of owned tangible fixed assets
-
401
11
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
12
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
5
6
WILTSHIRE MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12
Employees
(Continued)
- 21 -
Employment costs
2025
2024
£
£
Wages and salaries
41,848
59,268
Other pension costs
585
559
42,464
59,985
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

Key management personnel of the charity comprise the Chief Executive Officer and Head of Service Delivery. The Chief Executive Officer is not an employee of the charity, they invoice for their time. This cost and the total employee benefits for 2024/25 is £62,620 (2023/24; £61,596)

13
Taxation

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

14
Financial instruments
2025
2024
£
£
Carrying amount of financial assets
Instruments measured at fair value through profit or loss
52,937
52,937
15
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
221
178
16
Current asset investments
2025
2024
£
£
Unlisted investments
52,937
52,937
WILTSHIRE MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 22 -
17
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
491
207
Payments received on account
3,455
9,307
Trade creditors
9,702
1,283
Other creditors
-
105
Accruals and deferred income
4,447
12,619
18,095
23,521
18
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
585
559

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.

19
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.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
Malmesbury Support Group
4,727
-
-
(4,727)
-
Trowbridge Support Group
201
-
-
(201)
-
Tidworth Support Group
202
-
-
(202)
-
Virtual/ Online Support Group
201
-
-
(201)
-
Children and young people counselling
3,970
10,000
(15,238)
-
(1,268)
NHS Chartities together
17,850
9,308
(27,158)
-
-
Gardening Wellbeing Group Marlborough
3,575
3,272
(3,274)
-
3,573
Schools Wellbeing
281
-
(281)
-
-
All support groups
-
13,046
(9,671)
5,331
8,706
Health & Inequlities Counselling
-
11,800
(11,800)
-
-
UK Shared Prosperity
-
27,700
(27,700)
-
-
31,007
75,126
(95,122)
-
11,011
WILTSHIRE MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19
Restricted funds
(Continued)
- 23 -
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
Malmesbury Support Group
5,000
2,222
(2,495)
-
4,727
Trowbridge Support Group
-
4,507
(4,306)
-
201
Trowbridge Polish project
7,967
-
(7,967)
-
-
Tidworth Support Group
-
2,273
(2,071)
-
202
Virtual/ Online Support Group
-
2,222
(2,021)
-
201
Children and young people counselling
5,096
5,810
(6,936)
-
3,970
NHS Chartities together
7,407
18,591
(8,148)
-
17,850
Gardening Wellbeing Group Marlborough
-
5,111
(1,536)
-
3,575
Ukrainian Wellbeing
5,000
-
(5,000)
-
-
Schools Wellbeing
-
2,230
(1,949)
-
281
30,470
42,966
(42,429)
-
31,007

The support groups have been combined into one restricted fund this year for reporting purposes.

20
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 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
General funds
58,758
112,618
(93,992)
77,384
Previous year:
At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
General funds
57,662
121,314
(120,218)
58,758
WILTSHIRE MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 24 -
21
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Current assets/(liabilities)
77,384
11,011
88,395
77,384
11,011
88,395
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Current assets/(liabilities)
58,758
31,007
89,765
58,758
31,007
89,765
22
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

2025-03-312024-04-01falsefalseCCH SoftwareiXBRL Review & Tag 2025.2054984302024-04-012025-03-3105498430bus:Director12024-04-012025-03-3105498430bus:Director22024-04-012025-03-3105498430bus:Director42024-04-012025-03-3105498430bus:Director52024-04-012025-03-3105498430bus:Director62024-04-012025-03-3105498430bus:Director72024-04-012025-03-3105498430bus:Director32024-04-012025-03-31054984302025-03-31054984302024-03-31054984302023-04-012024-03-3105498430bus:FRS1022024-04-012025-03-3105498430char:IndependentExaminationCharity2024-04-012025-03-3105498430bus:FullAccounts2024-04-012025-03-31xbrli:purexbrli:sharesiso4217:GBP