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 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).
The objects of the charity were amended by special resolution on 16 September 2019 and are;
a) to promote the preservation of good mental health in particular by enabling and empowering everyone experiencing mental health problems to live with, manage and recover from their condition; and
b) to relieve the needs of people with mental health problems by working to increase the understanding of mental health and mental health problems by gathering and disseminating information and working to raise awareness, promote understanding and challenge stigma and discrimination.
Our Vision
Our vision is of society that promotes and protects good mental health for all and that treats people with experience of mental health issues fairly, positively, supportively and with respect.
Our Mission
Our mission is to provide a range of advice and information, advocacy and support services to empower anyone experiencing a mental health problem to live a full life and play a full part in society. We will also work to improve local services, raise awareness and promote mental health and wellbeing.
Our values
Empowerment: we work for the empowerment of individuals and communities and support people to contribute meaningfully to the design and provision of services to enable positive change.
Innovation: we believe in seeking innovative responses to the needs of people with mental health issues, based on the initiatives that people want and that positively challenge the status quo.
Partnership: we work with individuals, groups and other organisations in the local area to achieve a more integrated system of mental health provision which builds resilience and wellbeing in the community.
Effectiveness: our skilled staff strive to meet the needs of the communities we serve with integrity and transparency.
Valuing Staff: we respect and value the experience and knowledge of our staff and volunteers. We value the diversity of our workforce and are committed to equality.
Social Justice: we are committed to social justice and recognise that inequality of opportunity is a major cause of mental health issues. We challenge stigma and discrimination wherever we find it and defend the human and civil rights of people with mental health issues.
Independence: our services are structurally independent from statutory organisations. Our services will be as free as possible from conflict of interest both in design and operation and our staff are free to act according to the wishes and needs of our service users.
Our Main Activities and Key Achievements:
Mental Health Advocacy Services:
Community Mental Health Advocacy
Independent Mental Health Advocacy (IMHA)
Independent Care Act Advocacy (IMCA) and Independent Health Complaints Advocacy Service (IHCAS) in Brighton and Hove
Wellbeing Services:
Mental Health Advice
Employment Support within Talking Therapies (formerly IAPT - Improving Access to Psychological Therapies) as part of Brighton and Hove Wellbeing Service
Wellbeing and Mental Health Promotion
Men’s Mental Health and Community Development
Men’s Mental Health Training and Skills
Peer Support
Training
Mental Health Awareness
Managing Mental Health in the Workplace
Mental Health and Wellbeing
Coping with Stress and Building Resilience
Professional Boundaries
HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT
Our main activities and who we aim to help are described below. All our charitable activities focus on empowering anyone experiencing a mental health problem to live a full life and play a full part in society and are undertaken to further our charitable purposes for the public benefit. We also work to improve local services, raise awareness and promote mental health and wellbeing.
Mind in Brighton and Hove’s trustees confirm that the activities of the charity are carried out in line with its objectives for the benefit of the public. The impact of our work on our beneficiaries is a key criterion when deciding which activities to undertake and how best to achieve our mission. Mind in Brighton and Hove’s trustees therefore confirm that they have complied with section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the charity.
Advocacy Services:
Our mental health advocacy services have continued to provide individuals with information on services and treatment, space to review and discuss their options and support to self advocate. The core aim of the services is to empower individuals by ensuring that they are fully informed and able to ascertain their options, enabling them to do as much for themselves as they can and ensuring that their views are central to the care and treatment they receive. The services are widely accessible accepting self referrals, referrals from other professionals, carers and other statutory and voluntary sector providers.
We provide advocacy services across West Sussex and Brighton and Hove. Our provision includes specific services for people subject to the Mental Health Act in Brighton and Hove and West Sussex (IMHA).
We are a partner within the Sussex Advocacy Partnership in Brighton and Hove which commenced on 01/07/2019. Our partners are Speak Out, MindOut, Sussex Interpreting Service, Impact Initiatives and POhWER, as the lead partner.
The following table shows the number of clients supported by the advocacy services in 2025 with the comparative figures for 2024:
West Sussex Adult Advocacy:
2025 2024
Adult Community Advocacy 649 589
IMHA 423 493
Total beneficiaries 1,072 1,082
Brighton and Hove Adult Advocacy:
2025 2024
Adult Community Advocacy 481 496
IMHA 560 501
Total beneficiaries 1,041 997
Wellbeing Services:
Our Mental Health Advice Service in Brighton and Hove provides advice and information on local mental health and wellbeing services, mental health conditions and treatment options, along with a wide range of other mental health related issues. It also provides signposting and support on accessing self-help and wellbeing resources, wellbeing information, workshops and self-help groups to support people who wish to identify their own strategies for looking after their mental health. In 2025 the service supported a total of 935 clients (2024 - 1,052) and engaged with a further 600 through its outreach activities.
We also continue to deliver an Employment Advice Service as part of the Brighton and Hove Wellbeing Service. The Employment Advisers within Talking Therapies Services Initiative is a pilot project run jointly by Department for Work and Pensions and Department of Health and provided employment support to 615 people accessing Talking Therapies during 2025 (2024 - 584). Employment advice includes support with job retention and securing employment, volunteering and learning opportunities.
Crawley and Horsham Peer Mentoring Service
We recruit, train and support peer mentors to empower mentees to make informed choices about their lives and set achievable goals within outcome focused support plans. Peer mentors are supported through one-to-one and group supervisions to reflect on their own personal recovery and how their experiences can positively influence the support they give to mentees. Each mentor/mentee match is time-limited with the aim of attaining specific goals as both mentors and mentees continue their journey to recovery. In 2025 the service supported a total of 148 clients (2024 - 136).
Peer Support - Lighthouse Recovery
Within Lighthouse, our Peer Support Coordinator recruits, trains and supports peer support volunteers and members to support and co-facilitate groups and activities. Since 01/10/2019 this service has been part of the B&H Community Roots/UOK partnership. During the year, we had an average of 3 active volunteers who provided 137 hours of support (2024 average of 4 active volunteers, providing 176 hours of support). During the year the service delivery model has been reviewed and the Peer Support Coordinator role ended at the end of February 2025.
Pathfinder West Sussex
Mind in Brighton and Hove is part of Pathfinder West Sussex, an Alliance of providers that develop and deliver targeted mental health support services across West Sussex. Targeted mental health services bridge the gap between universal health and wellbeing services and specialist mental health services. Mind in Brighton and Hove’s West Sussex Community Advocacy, West Sussex IMHA and Crawley and Horsham Peer Mentoring services are within Pathfinder.
Men’s Mental Health Community Development
We have continued to develop our Men’s Mental Health project in Hastings which aims to improve the mental health of men, particularly between 30-59 years of age, and to reduce suicide rates in East Sussex. We engage with communities and individuals to empower men in the target age group who are experiencing or are at risk of mental health problems, and to increase the provision of services and community self-help that aims to promote good mental health.
Men’s Mental Health Training and Skills (Men in Mind)
We successfully secured a 2-year contract starting 01/01/2023 to equip and empower public facing staff in places where men work and visit to have supportive conversations about men’s mental health. Men in Mind is a partnership with Grassroots Suicide Prevention and aims to deliver training, workshops and resources to enable participants to develop skills to support men’s mental health, to be alert to signs of suicide and connect people to appropriate support. During 2025 the service supported a total of 411 participants to the end of March 2025, when the service ended (2024 - 365).
Orbit/Breathing Space
Since 01/03/2020 we delivered wellbeing support to tenants of Orbit Housing in East Sussex in partnership with other local Minds, the contract for which ended 28/02/2022. We were successful with our tender proposal to secure a new contract directly with Orbit Housing to deliver wellbeing support to tenants and local people across East Sussex, Brighton & Hove and West Sussex, which commenced on 01/03/2022. During the year, we supported 77 people to the end of March 2025, when the service ended (2024 - 197).
Training in Mind
We develop and deliver established training packages and create bespoke training, workshops and specialist talks for organisations on mental health and wellbeing, focusing on Managing Mental Health in the Workplace, Mental Health Awareness and Wellbeing and Coping with Stress and Resilience training. We have adapted all our training courses to be delivered effectively face to face or remotely, to local organisations and employers. During 2025, we delivered training courses to 764 individuals (2024 - 622).
VOLUNTEERS
The organisation has benefited from the services of 22 volunteers (2024 - 37) and is extremely grateful for the contribution made by these individuals. Volunteers have undertaken roles as Peer Mentors in Crawley, Horsham and Mid Sussex, in our Brighton and Hove Mental Health Advice Service, at Lighthouse Recovery Service.
Fundraising Activities
Mind in Brighton and Hove conducts its own fundraising activities. We do not commission professional fundraisers or commercial participators. The charity is not signed up to a voluntary fundraising regulation scheme or standard.
We do not directly monitor all fundraising activities performed on our behalf, but we do provide guidance about expected standards and behaviour to individuals and organisations using our branded collection buckets etc. This guidance includes ensuring vulnerable people and the wider public are protected from behaviours which includes; unreasonable intrusion on a person’s privacy; unreasonable persistent methods to receive a donation; and undue pressure on a person to give a donation.
Mind in Brighton and Hove has not received any complaints about fundraising activities performed by the charity or anyone else on its behalf.
The results for the year and the financial position of the charity at the year-end are shown in the financial statements on pages 14 to 16 with the accompanying notes to the accounts on pages 17 to 29.
There was an increase in unrestricted reserves of £29,843 to £1,253,737 at 31 March 2025 (2024 an increase of £59,092).
There was a decrease in restricted reserves of £33,449 to £108,638 at 31 March 2025 (2024 a decrease of £8,659).
There was therefore an overall decrease in reserves for the year of £3,606 (2024 an increase of £50,433).
Expenditure was all incurred on delivery of the charity’s charitable activities as outlined on pages 22 to 23, with the exception of the cost of fundraising as analysed in the Statement of Financial Activities and in the Notes to the accounts.
The organisation is a registered charity and company limited by guarantee and therefore no dividends are payable.
Looking to the future, in 2025/2026 we will be building on our existing work and looking to expand and develop new services and support. During the year, we were delighted to secure new contracts for our statutory and non-statutory advocacy provision across both Brighton and Hove and West Sussex, following a successful pre procurement process. This new 5-year contract provides some security for the organisation and its beneficiaries and also a platform for future development. We are pleased to be part of a new partnership for the delivery of our advocacy services, which also provides new opportunities for collaboration and development.
We face some uncertainty about the future funding for one of our current contracts, current funding is due to end in March 2026 and national funding plans beyond this are yet to be confirmed. Although there are reasonable expectations that this funding may continue, we have robust plans in place including identifying the costs and contributions of each individual contract and scenario planning to ensure readiness in the event of this funding ending or any other significant changes in contract income. These plans will help enable us to reduce expenditure in line with income if needed and to mitigate against the impact of contracts ending and funding changes, on the organisation.
We also continue to research and bid for new funding, alongside identifying opportunities for expanding and building on income generation opportunities, such as our training delivery.
We face the ending of our current lease of our main premises in Brighton in March 2026 and so in recent months have been developed plans and identified our options to ensure we secure appropriate and suitable alternative premises, remaining aware of the potential impact that relocation and new lease arrangements are likely to have of our reserves position.
Trustees have agreed the use of some reserves to invest in maintaining the delivery, capacity and development of our Mental Health Advice Service during 2025/2026 and are committed in principle to extending this investment to March 2027. It is intended that plans and details for this will be confirmed as part of our budget setting and agreement for 2026/2027. If required, trustees will consider the use of reserves, where the level of reserves allow, to potentially invest and fund future service development and delivery in line with our strategic objectives.
Another external risk faced by the organisation recently and post year-end is the continued impact of the cost-of-living and related challenges such as changes to National Insurance and increased energy costs which also impacts on the financial wellbeing of staff and volunteers. This may also impact on funding opportunities, affecting the charity’s ability to invest for future service development. Throughout the year the Board and management team have continued to monitor the impact of this and adjusted organisational plans and priorities accordingly. This will continue to be a priority for the Board.
RESERVES POLICY
As at March 2025, trustees have agreed to aim for a reserves figure of £429K, and the charity has unrestricted funds £1,253,737 before the consideration of agreed designated funds is taken into account. The trustees regularly monitor and review the level of reserves and the charity’s Reserves Policy is reviewed on an annual basis by the Finance and Business Development Sub Committee for approval by the Board. If our free reserves exceed the agreed level equivalent to 4 months expenditure and lease commitments, then trustees will develop and agree plans for investment.
The use of reserves to invest in maintaining the delivery, capacity and development of our Mental Health Advice Service during 2025/2026 has been agreed. It has also been agreed that funds will continue to be designated in 2025/2026 to maintain the current capacity and continue our Brighton and Hove Advocacy Services to the end of the extended contract period to end of June 2025. A small amount of funds has been designated for investment from reserves to contribute to management capacity for the development of activities in East Sussex.
In addition, we have designated an initial amount as part of our planned budget in 2025/2026 as investment from reserves to support the potential relocation costs from our main premises in Brighton and are actively developing plans for further investment likely to be required for refurbishment, removal and set up, as well as consideration of overall lease commitments.
The Trustees are aware that the charity must balance the need to maintain its reserves against delivery of its charitable objects. The Reserves Policy continues to prioritise maintaining sufficient reserves to give financial stability to the charity and to its activities in the context of a challenging funding environment. The Trustees continue to examine ways to ensure that our services represent value for money and to maintain the unrestricted reserves at a level to enable the charity to both manage the financial risks it faces and to flexibly fund future work to achieve its aims.
Investment Policy and objectives
Trustees make decisions regarding investments in accordance with our Ethical Fundraising and Investment Policy and Guidance. We do not invest in risk-bearing financial instruments. Nearly all of our financial assets are held in short to medium term cash accounts. Where practical, we aim to maintain account balances which do not exceed the Financial Services Compensation Scheme - protected amounts of £85,000.
We reviewed our current strategy and developed and implemented our new 3-year Strategic Business Plan in April 2024, following consultation with staff, service users and stakeholders. The development of this considered a range of factors which impact on our work and the environment in which we operate. This includes a SWOT analysis (Strengths, Weaknesses, Opportunities and Threats) and a PESTLE analysis (Political, Economic, Social, Technological, Legal and Environmental) in additional to a review of current and emerging national mental health policy and local strategic priorities and commissioning plans.
We implement our Strategy through an Annual Business Plan which is approved and monitored by the Board of Trustees and Sub Committees.
Our Annual Business Plan for 2025/26 reflects our four new strategic objectives and includes:
Strategic Priority 1: Financial Resilience
Expand/retain current contracts and maximise opportunities/best position for MiBH to secure new contracts/funding
Take initial steps to implement the Mind ‘Federation First’ strategy in Sussex through working with national Mind and West Sussex Mind and identify opportunities for collaboration
Actively engage with the transformation of NHS/MH systems and services across Sussex
Review organisational premises requirements across Sussex and identify alternative premises opportunities
Complete Advice Service evaluation and develop plans for service specification and sustainability beyond March 2026
Review our management team and central team structure and responsibilities to ensure these are effective and efficient
Continue to review our investment accounts to minimise risk and maximise interest
Review our options to improve our approach to legacy fundraising
Strategic Priority 2: Service Innovation and Development
Remain updated with and influence changes in procurement and external environment through attendance/ participation at key strategic meetings/events/networks across Sussex
Advocacy Services: Establish new partnership with new lead provider, develop plan and implement changes required with new contract, ensure smooth transition for clients
Training delivery: Pilot new range of costing for open access courses via Eventbrite, promote our 2 new courses to expand our training offer, recruit new trainers and deliver Train the Trainer course
Maintain Quality Marks: MQM and Advocacy QPM
Establish and develop one new partnership/provide expertise with non-mental health organisation
Research and develop recommendations and an action plan for the appropriate and effective use of AI within MiBH
Review and implement recommendations form environmental working group
Strategic Priority 3: Accessibility and Inclusion
Build on our approach to equalities monitoring and analyse alongside relevant, updated JSNA to identify issues and make recommendations
Take initial steps to engage with the Patient and Carer Race Equality Framework (PCREF) and develop plan to implement requirements
Explore potential reciprocal learning and development opportunities within the new Advocacy Partnership to improve accessibility and inclusion
Identify priority area for pilot work/support for parents/carers with the Advice service
Identify preferred equality and diversity learning and development opportunities for staff to increase awareness
Establish working group to finalise and implement plans for recruiting training and supporting more people with lived experience to be involved and participate in our recruitment process
Review and revise current recruitment pack, documentation and application form
Strategic Priority 4: Supporting and developing our people
Complete salary and Terms and Conditions benchmarking process
Review approach to staff appraisals and ensure learning and development plans in place to support staff to achieve individual and organisational objectives
Complete full review of Policies and Procedures in accordance with annual policy schedule ensuring our approach continues to reflect a positive organisational culture and promotes workplace wellbeing
Research options for a suitable external standard/accreditation to evidence organisational good practice approach to supporting mental health and wellbeing
Identify two organisational priorities for short terms, cross organisational working groups
Review and evaluate our Employee Assistance Programme (EAP) and Wider Wallet Scheme
Governing Document
Mind in Brighton and Hove is a Registered Charity and Company Limited by Guarantee, incorporated on 3 July 1998 and the assets and liabilities of the charity transferred to the company on 1 October 1998 by a resolution passed at its extraordinary general meeting held on 27 May 1998. Its governing document is its Memorandum and Articles of Association.
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:
Board of Trustees (Management Committee)
The directors of the company are also trustees of the charity for purposes of charity law. The appointment of the Trustees is set out in the Articles of Association, which requires there to be a minimum of 3 trustees. A range of methods are used to advertise trustee vacancies. Selected trustees are co-opted to the Board until the next AGM at which they are eligible for election. In addition to the honorary officers of Chair and Treasurer, the Board of Trustees also appoint the Company Secretary trustee. As with all staff and volunteers working for Mind in Brighton and Hove, all Trustees are checked with the Disclosure and Barring Service (DBS). The Board of Trustees includes people with experience in education, law, finance, public health, business and the charity sector.
Trustee Induction and Training
New trustees receive an induction pack including the governing document, trustee role description, key relevant policies, organisational information and information from The Charity Commission. A structured induction is provided over 2 sessions. Trustees are kept up to date through regular service and finance reports. Trustees are encouraged to attend learning & development and networking events organised by Mind and other external agencies.
Organisational Structure and Decision Making
The trustees meet bi-monthly to determine policy and strategy, and to review and direct the charity’s activities. The Finance and Business Development Sub Committee, comprising of Trustees and senior managers, meets bi-monthly alternating with Board meetings and makes recommendations to the Board on financial matters and fundraising plans and strategies. The day-to-day management of the charity is delegated to the Chief Executive Officer (CEO), who reports to the Trustees. In turn, the Director of Operations reports to the CEO.
Risk Assessment
The Board of Trustees have overall responsibility for risk management and trustees review, analyse, assess and manage risks on an annual basis in accordance with the charity’s Risk Management Strategy and Policies. An annual Risk Register is developed, maintained, reviewed and updated quarterly. Trustees can therefore provide reasonable assurance that the major risks to which the charity is exposed have been reviewed and that plans are developed, and actions taken to mitigate those risks to an acceptable level in its day-to-day operations.
Arrangements for Setting Pay and Remuneration of Key Management Personnel
The key management personnel are the CEO, Director of Operations and Service Managers. The salaries for these posts are set and regularly reviewed by the Board, through benchmarking salaries for similar posts in comparable organisations. Salaries for key management personnel are also considered in relation to the salaries of other posts in the organisation.
Relationship with Mind
The charity is one of a number of independent local charitable associations that are affiliated to Mind (the National Association for Mental Health; registered charity 219830). As a separate charity in its own right, the Mind in Brighton and Hove accounts are not consolidated into the Mind accounts. Mind assists the charity by providing networking opportunities with other local Minds, information, small grants opportunities and sharing policy advice and good practice to build capacity and good quality services.
In turn, Mind in Brighton and Hove assists national Mind by providing information about people’s experiences, services, funding and local mental health policy and themes. The charity is required to comply with the Mind Federation Agreement, including Mind brand guidelines and Mind’s Quality Mark standards.
Mind in Brighton and Hove was last assessed by Mind against its quality standards and successfully re-achieved the Mind Quality Mark (MQM) in August 2022. We expect be undertaking a new MQM assessment process during 2025. In the year, the charity subscribed to the Mind block insurance policy.
The decision on future auditor appointments will be taken to the forthcoming Annual General Meeting. This report has been prepared in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities and with the special provisions of Part 15 of the Companies Act 2006 relating to small companies (section 419(3)).
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Mind in Brighton and Hove 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 Mind in Brighton and Hove (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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:
Basis for opinion
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 trustees' 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 trustees 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.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, 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.
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and
non-compliance with laws and regulations, our procedures included the following:
Obtaining an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a direct effect on the financial statements and operations;
Obtaining an understanding of the charity’s policies and procedures on fraud risks, including knowledge of any actual, suspected or alleged fraud
Discussing among the engagement team how and where fraud might occur in the financial statements and any potential indicators of fraud through our knowledge and understanding of the company and our sector-specific experience.
As a result of these procedures, we considered the opportunities and incentives that may exist within the charity for fraud. We are also required to perform specific procedures to respond to the risk of management override. As a result of performing the above, we identified the following areas as those most likely to have an impact on the financial statements: health & safety, employment law, and compliance with the UK Companies and Charities Acts and Charities SORP (FRS 102).
In addition to the above, our procedures to respond to risks identified included the following:
Making enquiries of management about any known or suspected instances of non-compliance with laws and regulations and fraud;
Reviewing minutes of meetings of the board and senior management;
Challenging assumptions and judgements made by management in their significant accounting estimates; and
Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness.
Due to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK). For instance, the further removed non-compliance is from the events and transactions reflected in the financial statements, the less likely the auditor is to become aware of it or to recognise the non-compliance.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. 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 auditor's 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.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
The notes on pages 17 to 29 form part of these financial statements.
Mind in Brighton and Hove is a private company limited by guarantee incorporated in England and Wales. The registered office is 51 New England Street, Brighton, East Sussex, BN1 4GQ.
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” (“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 £1.
The financial statements have been prepared under the historical cost convention. 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.
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.
The charity operates a capitalisation policy where items in excess of £1,000 are capitalised and written off as above.
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.
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, 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.
The useful lives of assets are determined by management at the time the asset is acquired and reviewed for appropriateness. The lives are based upon historical experience with similar assets as well as anticipation of future events, which may impact their life.
Advocacy Services
Wellbeing Services
Advocacy Services
Wellbeing Services
Grants and contracts
Training and consultancy
Other direct costs
Payment to partners
To provide individuals with information on services and treatment, space to review and discuss their options and support to self advocate.
To provide advice and information on local mental health and wellbeing services, mental health conditions and treatment options, along with a wide range of other mental health related issues.
Governance costs includes payments to the auditors of £8,100 (2024 - £4,740) for audit fees and £1,620 (2024 - £1,578) for non audit services.
Support and governance costs are allocated to the charitable activies according to the level of service provided.
The average monthly number of employees during the year was:
The remuneration of key management personnel is as follows.
The charity's key management personnel comprises of the Chief Executive Officer, Head of Services and four Service Managers.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
(a) East Sussex Development Funding from East Sussex Mind Shops Profit Share to invest in the development of Mind Services in East Sussex. The profit share arrangement ended on 31 March 2021.
(b) DWP – B&H Employment Advice Employment advice includes support with job retention and securing employment, volunteering and learning opportunities for people accessing support through Talking Therapies. A pilot project run jointly by DWP and DHSC and delivered as part of the Brighton and Hove Wellbeing Service.
(c) B&H Advocacy Hub - Sussex Advocacy Partnership Community Advocacy, IMHA and statutory advocacy services for people in Brighton and Hove. This is a partnership with POhWER, MindOut, Speak Out, SIS and Impact Initiatives which started on 1 July 2019 and will be ending on 30 June 2025. Funded by B&H CC and NHS Sussex ICB through POhWER as lead partner.
(d) East Sussex - Get Set to Go, a national Mind initiative with funding from Sport England and the National Football League supporting individuals in Hastings to access physical activity opportunities. Contract ended 31 October 2020. With agreement, the remaining balance was used during 2024 to fund any physical activity, movement or sport related support within other projects delivery.
(e) Pace Setter/Practice Hope A Primary Care Quality Improvement project in Brighton and Hove, supporting GPs to improve how they support young people with thoughts of suicide and self-harm. Contract ended 30 September 2020.
(f) Lighthouse Community Roots A partnership with Southdown and Sussex Partnership NHS Foundation Trust providing therapeutic interventions for people with a personality disorder diagnosis in B&H. Delivered as part of the B&H Community Roots/B&H UOK partnership and funded by B&H CCG through Southdown as lead partner. Contract started 1 October 2019 and ended 28 February 2025.
(g) Orbit Breathing Space – Sussex Providing wellbeing support to Orbit tenants and local people across East Sussex, B&H and West Sussex. Funded by Orbit, the contract started 1 March 2022 and ended 31 March 2025.
(h1) East Sussex Men’s Mental Health Community Development Engages with communities and individuals to empower men in the target age group who are experiencing or at risk of metal health problems or suicide. Funded by East Sussex County Council, contract started 1 April 2021 and ended 31 December 2023.
(h2) East Sussex Men’s Training and Skills Provides training, workshops and resources to enable participants to develop skills to support men’s mental health, to be alert to signs of suicide and connect people to appropriate support. Funded by East Sussex County Council, contract started January 2023 and ended 31 March 2025.
(i) Wellbeing in East Sussex Mental health promotion and wellbeing support in East Sussex, providing a range of activities and events to promote the emotional wellbeing and mental health of local communities and individuals. Funded through a Local Mind Grant during 2024 and ended in February 2023.
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.
(a) B&H Wellbeing Service end of contract shared risk pool.
(b) Balances from B&H advocacy contracts which ended in June 2019 to continue and maintain capacity in B&H advocacy service during the contract extension.
(c) Designated Management Restructure - to support planned restructuring to increase management capacity.
(d) Investment from reserves - to maintain capacity and continue delivery of our Mental Health Advice Service.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
There were no disclosable related party transactions during the period (2024: none), other than the remuneration of key management personnel as disclosed in note 13 for both years.
The charity had no material debt during the year.