Charity registration number 1155918
Company registration number 08884776 (England and Wales)
WEST SUSSEX MIND
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
WEST SUSSEX MIND
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Susan Hawker (Chair)
Daniel Bird (Joint Treasurer)
Matthew Copeland (Joint Treasurer)
Nigel Jones
Kirk Lord
Tanya Marwaha
Martin Sherred
Robert Smytherman
Gavin Atkins
Nicola Gibbins
Rebecca Hills
Dominic Goodeve
(Appointed 25 March 2026)
Chief Executive Officer & Secretary
Kerrin Page
Charity number
1155918
Company number
08884776
Registered office
The Gateway
8-10 Durrington Lane
West Sussex
Worthing
BN13 2QG
Auditor
Sumer Audit
Piper House
4 Dukes Court
Bognor Road
Chichester
West Sussex
PO19 8FX
Bankers
HSBC Bank Plc
16 Goring Road
Worthing
West Sussex
BN12 4AW
WEST SUSSEX MIND
CONTENTS
Page
Chair's report
1
Trustees' report
2 - 14
Independent auditor's report
15 - 17
Statement of financial activities
18
Balance sheet
19
Statement of cash flows
20
Notes to the financial statements
21 - 40
WEST SUSSEX MIND
CHAIR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

Every year I have commented how busy it has been – but the last 12 months have been unprecedented in terms of the change and uncertainty, not only for West Sussex Mind, but for all partners involved in the important work that we do. Despite this I am pleased to report that West Sussex Mind has made good progress in the first year of our new 5-year strategy, as well as laying down the foundations for future sustainability.

I reported last year that we had engaged with the Mind Quality Mark (MQM) and, as well as achieving this essential standard, we were nominated for two national Excellence Awards. I am delighted to report that West Sussex Mind was successful in being awarded a national Excellence Award for our Equality and Diversity work. Alongside this we were also highly commended for our Effective Services. It’s rare to achieve a double award, and we were delighted with the recognition of our work in these two vital areas. I am particularly proud of the journey we have been on and progress we have made around Equality, Diversity Equity and Inclusion – the award reflects the vital but challenging work we have been doing. A particular focus this year has been to understand the steps we need to take to become a truly anti-racist organisation. Following some important learning and reflection, building on our thinking over a number of years, I am delighted that our Board agreed our first public anti-racist action plan at the end of the year. We hope that our journey will inspire others to join us.

This year we have continued to work closely with our colleagues in the Mind Federation, but most particularly with our sister charity in Sussex, Mind in Brighton and Hove. We have been pleased to take concrete steps together to develop an exciting and forward think Memorandum of Understanding between our charities, outlining the ways that we will respond to the needs of the people of Sussex. We are also looking at how we can work collaboratively to meet an opportunity in Surrey now that the NHS in Surrey and Sussex have merged to become one system. I look forward to our ever closer working in the coming years.

One of the most significant milestones of the year was the outcome of the West Sussex Mental Health Support Services tender process. We were delighted that the new 5 – 7 year contract was awarded to our valued partner BHT Sussex, and their collaborative bid that West Sussex Mind supported. We are a lead sub-contractor for their work, delivering 4 Neighbourhood Mental Health Teams, as well as expanding our Help Point to be the front door for voluntary sector mental health support in West Sussex. Alongside this we are responsible for the data and communication elements of this contract, in recognition of our skills and expertise in these areas. You can read more details about this in the report below.

Alongside this we have seen need continue to rise for mental health support. I am pleased that our crisis service Staying Well Worthing is now fully open access in collaboration with our partners at Sussex Partnership NHS Foundation Trust, and is supporting large numbers of people every evening and weekend. Despite this, as a charity we are concerned about the growing levels of need and complexity for children and adults across the county, which we are seeing directly through the stories and experiences that people share with us, as well as the growing demand for our support. We continue to work with our partners to share this intelligence and people’s stories influence the response.

I am delighted that we have continued to make significant progress in important strategic areas for us, including training and involving more peer volunteers in our work. This year we have passed over 100 active volunteers in our organisation – a really significant milestone.

A highlight of the year has been working alongside the High Sheriff of West Sussex Dr Tim Fooks, who chose his year in office to champion mental health and to tackle stigma. The alignment between his vision and our strategy allowed us to amplify both of our messages, and his community conferences we supported with our partners, led to some genuinely powerful and important conversations. We are grateful to Tim for his support during the year and were honoured to receive a High Sheriff’s award in recognition of our work to the local community.

I want to close by acknowledging the support and dedication of our employees, trustees, volunteers, members, supporters and funders. It has been a year of unprecedented change – thank you for everything you have done on this journey, which has at times been very challenging. Your dedication and commitment to our mission has helped us to achieve so much, and West Sussex Mind goes into 2026-27 a stronger and more resilient organisation as a result.

Susan Hawker
Chair and Trustee
Date: 17 August 2026
WEST SUSSEX MIND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -

The trustees present their annual report and financial statements for the year ended 31 March 2026.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts 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)” (as amended for accounting periods commencing from 1 January 2019).

Objectives and activities

Our Objects are to:

 

To achieve these Objects:

 

 

 

 

 

 

The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit including the guidance “Public Benefit: running a charity (PB2)”. The nature of the charity’s objectives outlined above help to ensure that all of our activities are undertaken in the public benefit.

 

 

 

 

WEST SUSSEX MIND
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
Achievements and performance

1. Providing Mental health support

During the year we continued to offer our individual and group mental health and social support for children and young people, adults, families and older adults provided in person and through phone, email, text and video-call. Our services have flourished, with a growing diversity of services. In 2025- 2026 a total of 8,199 individuals reached out to us for help (including  2,849 getting advice) which is more people than ever before. For those we went on to support, we delivered 29,834 individual and group mental health support interventions to these individuals.   

 

Through acting as the West Sussex strategic partner to support the Community Mental Health Transformation (CMHT) in Sussex, and through the Head of Adult Mental Health Services job-sharing a secondment as VCSE Transformation Systems Lead for West Sussex with a colleague from BHT Sussex, we have been well placed to influence and actively support the development of mental health services in West Sussex, and more broadly across Sussex.  

 

Neighbourhood Mental Health Teams (NHMT) have been embedded across West Sussex this year. This has led to an exciting opportunity for VCSE, including West Sussex Mind, NHS partners and GP surgeries to provide a more streamlined service which ensures people get the right help from the right service. To achieve this, services in the NMHTs are moving towards a single shared recording system, so that support can be coordinated effectively.

 

During the year our main adult service contract was retendered and BHT Sussex were successful in becoming lead provider for this new 5-year contract with us as their main delivery partner. In addition, West Sussex Mind will be providing the lead role on data collection and reporting for the contract. We are really excited to be working closely with BHT in mobilising this new contract and strengthening what was already a great relationship we had between our two organisations.

 

This new contract was launched in December 2025 and included welcoming employees from two other local organisations who joined our team through the TUPE process and extending our area to cover the whole of Chichester District and the whole of Arun District where we use to cover only part of these areas. At the same time our Chanctonbury team moved to BHT to be part of their Horsham area team.

 

In 2025-26 our Help Point, which offers a single access point for all phone and email communication, continued to provide coherent and effective front door for all our support services. Trained employees and volunteers have given advice, information and signposting to local services as well as triaging referrals into our own support services. They are also responsible for responding to all web referrals from both service users and professionals as well as supporting with enquiries. During the year we have taken 8,866 phone calls. A total of 2,849 people were given advice, information and signposting and we received 4,441 web and phone referrals in the year – receiving on average around 370 referrals per month. In December this year as part of the new Mental Health Support Service contract our help point was extended to cover the whole of West Sussex for our adult services, taking referrals for BHT as well as West Sussex Mind, a testament to the strength of this model.

 

For adults, our social activities programme has continued to offer a varied in person and online programme. It gives people an opportunity to connect socially, give and receive peer support, as well as developing confidence and skills to engage in wider community services and support. During the year around 110 activities were offered each month, with 314 individuals benefiting from accessing these sessions. Many of these activities are supported or led by our growing team of volunteers. The social activities offer has been developed in Bognor and Chichester as part of the new Mental Health Support Services Contract.

WEST SUSSEX MIND
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -

As demand for support from children and young people grew through 2025-26, we were pleased to continue providing our children and young people’s social prescribing service across a range of GP practices with six Primary Care Networks. The parenting support service has continued to provide virtual and face-to-face support with parents and carers across West Sussex as well as creating new animations this year. The service now includes a five-week course for parents and carers which has been delivered in three different locations around West Sussex and online with great success. We also received funding to continue to deliver the self-harm learning network including the production of animations aimed at supporting young people themselves. A total of 461 children and young people received support from our team of GP practice-based social prescribers, and 360 parents and carers accessed our parenting support service. Trainee Children’s Wellbeing Practitioners have also joined the team this year. These posts are fully funded by NHS England to undertake training at the University of Sussex and provide low-intensity CBT interventions with children and young people seeking support through our PCN partnerships.

 

Our Families in Mind service supporting families of children aged nought to five were success in securing a further three years of funding from the National Lottery Community Fund. This funding secures the project continuation in supporting parents and carers across Adur, Worthing and Arun through groups and courses reducing isolation and improving outcomes for families. Over the past twelve months, the service has reached a total of 188 parents and carers.

 

Our young people’s service, BeOK, has continued to support those aged 16 - 25 through the child to adult transition period with strong connections at sixth forms and colleges across the patch. The team have focused on providing one-to-one support with those aged 16 – 18 whilst still opening up groups and workshops to those aged up to 25. Regular space has continued to be used to meet young people in Chichester and Bognor Regis whilst utilising our buildings elsewhere. The service has supported 323 people this year. The Catalyst project funded through the NIHR Applied Research Collaboration Kent, Surrey and Sussex was completed this year. The team piloted a new model of training other organisations to provide mental health support in the community. Early research results showed this was a success, but the model would need ongoing funding to continue. Partnerships with Esteem and AudioActive were strengthened through the work. Funding to explore barriers to accessing sexual health services was also secured this year leading to engagement with service users around sexual health and contraception. Additional funding has been secured for the next year to raise awareness including stocking condoms and STI kits in all toilets across West Sussex Mind buildings. Trauma informed practice has continued to be a key area of focus with teams reviewing paperwork and agreements from this lens. A West Sussex Mind employee has also continued to work with National Mind to deliver training across the network and is now developing a train the trainer training module to further develop trauma informed principles across the network.

Our Worthing crisis prevention service, Staying Well, continued to operate throughout the year, offering evening and weekend support. The service offers a safe alternative to A&E for people who were struggling with their mental health out of hours and offers predominantly face to face support. 2025/26 was our first full year working in the open access model, meaning that people can walk into the service with no appointment. This has significantly enhanced the service we can offer people and confirmed Staying Well’s role as a genuine alternative to A&E. During the year the service supported 550 people.

 

This was the first full year of delivering the Community Rehabilitation Service alongside SPFT. We have 4 Mental Health Rehabilitation worker roles, one based in Bognor Regis, one in Horsham and 2 in Worthing. They work alongside the SPFT Multi-Disciplinary Team to support patients on the psychosis pathway to engage with their support and treatment plans. This includes encouraging attendance at appointments and community services. During the year, we supported 71 service users on the psychosis pathway.

 

During 2025-26 we continued to hear that inflation and the national cost of living crisis had a huge impact on people’s mental health and well-being. With the help of a legacy from the Flint Will Trust we continued our peer welfare support, to help address financial challenges faced by service users, 84 service users were supported by this service. This included helping them access advice and support via Citizen's Advice, signposting to other support and helping people apply for funding and grants.

WEST SUSSEX MIND
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -

Communities in Mind continued to offer support to our service users aged over 65. The focus of this contract is to reduce social isolation amongst older adults. Support is provided by offering one to one support, befriending and groups (including a walking group, art and board games). During the year this service supported 173 service users, provided 720 one to ones and ran 150 groups. We also provided 2 Short Breaks contracts, one in Chanctonbury which offered support for carer and one in Midhurst which supported those with dementia, providing respite for those who care for them.

 

We were really proud to be Highly Commended by National Mind at their Excellence Awards this year in the category of Effective Services as well as an award from the High Sheriff for Outstanding Community Service.

 

All of this work has been supported and enabled by strong and effective partnerships with a wide range of organisations. In 2025-2026 this included:  

 

We delivered face-to-face support from our three premises – The Corner House in Southwick, The Gateway in Worthing and Maltravers Drive in Littlehampton – as well as in a wide range of other community premises.  

 

2. Raising awareness and reaching out into our communities

 

In 2025–26, our training team delivered high‑impact mental health training and support to people living and working across West Sussex, strengthening knowledge, confidence, and capacity to respond to mental health needs. This work was recognised nationally through the National Mind Enhanced Quality Award for Workplace Training, reflecting the consistently high quality of our training and the robust quality assurance that underpins everything we deliver.

 

Our training continues to make a tangible difference by reducing stigma around mental health and help‑seeking, and by empowering people to recognise warning signs of crisis and take meaningful, supportive action. Participants gain practical skills to support colleagues, friends, family members, and young people, while professionals working directly with those experiencing mental health problems are supported to build their confidence, resilience, and effectiveness in their roles.

 

WEST SUSSEX MIND
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -

 

In 2025-26 we continued and extended our work to reach out to communities who were not accessing our services. During 2025-26 we:  

 

3. Involving people with lived experience of mental health problems in our services

 

During the year, many of our service user forums have continued and we use this to shape our service offer. During the retender process we delivered a series of information sessions across each of our geographical locations and 2 online sessions. These focused on explaining what would remain the same and what would be different under the contract and how this would impact the support they were receiving. As part of the transition we produced a Frequently Asked Questions document that could be used to support service users.

 

Children and young people were involved in the production of three animations this year focused on self-harm. The first animation entitled ‘What to do if you feel like self-harming: a guide for young people’ had input from young people at both the script and animation stage ensuring their voice was key. Feedback on the new course for parents and carers was also vital in adapting the course to better meet the needs of service users.

WEST SUSSEX MIND
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -

Involvement through volunteering also continued to be strong. We are grateful to East Head Impact for their ongoing support of our peer volunteer training programme and increased the number of peer volunteers, with 31 now actively supporting our service users. Our peer volunteers have shared their lived experience and have introduced key documents such as our annual Impact Report and through speaking at events including the launch of our Mental Health Support Service contract and our AGM. Through this funding we were also able to offer some Peer Sessional Roles that offered our peer volunteers a route to step into or back into employment, these roles have proved a huge success and has further increased the number of peer workers in our organisation. East Head Impact have agreed another 3 years’ funding for this programme and we are extending our work with them to create a new service called Mind Works, which will be providing employment advice and support to our service uses as well as working with local employers to create opportunities.

 

Our Equality, Diversity, Inclusion and Equity activity has been supported by two experts by experience who led a piece of work to help us understand how we take the next steps to becoming a truly anti-racist organisation. 

 

Our communication co-production panel continued to use their lived experience to inform our communications work. They delivered some specific pieces of work in 2025-26 including:

 

 

We continued to have strong lived experience representation on our Board of Trustees, which they talk about openly in the website profiles.   

 

4. Staff, volunteers and organisation

The system and contract changes highlighted above inevitably led to considerable changes in our staff team. The award of the MHSS contract not only changed the shape of teams but involved TUPE of staff in and out of the organisation and resulted in an operational restructure.

Our focus this year was to develop managers to give them the tools to support their teams during the changes that would be occurring in the year. This involved group training on formal subjects and shadowing other staff in practice.

Furthermore, to ensure an informative welcome to the staff who TUPE’d into West sussex Mind and support their transition, a full induction was planned and provided. This included a two-day welcome event.

Following the organisation decision to start the journey to become a truly anti-racist organisation, training was provided in July 2025 to a group of staff by Diverse Matters. This was to help those who attended to understand what an anti-racist organisation looked like in practice and how to remove barriers that could occur.

We also took the opportunity to streamline our Human resources and learning platforms combing them in one, under BreatheHR. This enables our volunteers and staff to learn in the same location and empowers our managers to track the learning of their staff with ease.

As usual we reviewed our salaries keeping our lowest paid workers in line with the real living wage and salary increases being reviewed and increased in April 2025.

WEST SUSSEX MIND
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 8 -

Over the year we developed 4 new types of roles, 72 people left the organisation with a further 5 who TUPE’d out to other organisations, 30 people were new to the organisation with a further 24 who TUPE’d into the organisation. Several people made internal moves, either moving into different teams or being promoted to higher grade roles. With the restructure we did need to put certain roles at risk but had frozen recruitment in mid-2025 to protect staff where we could. We offered voluntary redundancy and 7 staff took this offer which meant that no further staff were made redundant. At the end of the year, we had 152 employees and sessional workers.

The well-being of our staff is always high on our agenda and previous in person events have been a great success. Not wishing to draw away focus from the important changes occurring in 2025-2026 the social event was delayed until later in 2026. This is in the hope that all staff will have had a chance to embed in their new team structures and teams and enjoy the event fully. We are looking forward to the away day at the Lodge Hill Centre in Pulborough in July 2026.

Volunteers make a significant contribution to the work of West Sussex Mind, and we have grown the number of roles in our organisation significantly in the last few years. We currently have 94 volunteers (not including trustees), engaged in all areas of our organisation including fundraising, running activities, providing peer support and much more! We have 35 peer volunteers who use their lived experience as part of their volunteering role.

5. Communications

Our communications work continued to promote our mental health support and service developments, as well as raise our profile through press activity.

 

In 2025-26, we have continued to promote our services through a variety of communications channels, including social media, our website and video. Our social media posts covered regular wellbeing tips, lived experience stories, key charity news and developments and our support offer.

 

There was an increase of 25% in visitors to our website on the previous year with 71,000 users accessing our website, 65,000 of whom were new visitors. In 2024-25, a total of 57,000 people used our website, 55,000 of whom were new visitors.

Self-help resources, including videos, tips and information about mental health conditions, continue to be available on our website, as well as our online Impact Reports, which people can access all year round to find out about and support our work.

We used our website, social media, video email newsletters and printed materials to share news updates, advice and information and lived experience stories. Some of the developments we publicised included the launch of our new strategy 2025-2030 through a community event and press coverage, our young people team’s work on site at Northbrook College supporting students, our new Pathfinder West Sussex contract win with BHT Sussex and our National Mind Excellence Awards.

 

The mental health lived experience communications panel that was set up in 2023 to co-produce and inform our communications work, continues to meet regularly and feed into our communications outputs.

Other communications highlights for 2025 to 2026 included:

WEST SUSSEX MIND
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -
Financial review

1. Financial performance for the year

In 2025-26, West Sussex Mind spent £3,775,026 (2024/25 £3,714,091) which was a 1.6% increase in 2025/2026. During the year our principal funders have been as follows:

 

These sources of funding are generally linked to a contract or funding agreement to provide a specific service – for example, NHS contracts are for our main adult mental health services and our young people’s mental health services. During 2025, NHS Sussex ICB retendered our main contract for Adult services and we were successful to maintain the provision for these services, and into some new areas, through a subcontract with B H T Sussex who became the main provider for the region.

 

The NHS retender, following 15% contract efficiencies levied from June 2025, led to significant change and uncertainty in income, increasing the amount of financial planning and contingency work during 2025-2026. With the delayed mobilisation of the new contract from December 2025, we had to meet internally (through reserves) a significant amount of cost underwriting existing budget to ensure continuity due to the extended period of contract efficiencies prior to mobilisation. This was a major factor in our plan and managed large in year deficit.

 

Alongside this other contracts also haven’t kept pace with inflation, and has put further pressure on our finances, which have managed by reviewing costs to balance delivering quality services and supporting our valued staff who deliver them. Continued inflation impacts our staff and volunteers too in terms of rising fuel, food and housing costs and we have tried to balance recognising the impact of this on their financial needs with that of the business. We continue to track the real living wage for our lowest grade and will continue to monitor this situation going forward.

 

2025 – 2026 has had a significant impact on our reserves and our trustees have taken some hard decisions to balance these costs, against income available, in 2026 - 2027 and coming years.

 

During 2025-2026 we also completed a two year programme to upgrade or replace the majority of our IT equipment so it would be compatible with the Microsoft Windows 11 upgrade. We have managed this with less capital expenditure than initially thought, but further growth in the business will mean this is likely in 2026 -2027.

 

2. Fundraising and donations

The 2025-2026 year was a particularly challenging one for fundraising, with grant funding becoming increasingly competitive as well as the cost-of-living crisis effecting our supporters and fundraisers.

Some of the community fundraising highlights of the year included:

WEST SUSSEX MIND
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 10 -

We received grant/trust funding from many organisations this year including:

 

The Trustees are grateful to all the organisations who have so generously supported us financially in 2025-2026, as set out in notes 3 and 4 of the accounts.

 

 

3. Reserves policy

West Sussex Mind held free reserves of £1,128,795 at 31 March 2026. The table below details how this figure is calculated.                

Balance 31 March
2026
2025
as restated
Total charity funds
£3,145,782
£3,532,956
Less: restricted funds
£100,429
£156,718
Less: net book value tangible fixed assets (excluding revaluation reserve) (see note 20)
£1,015,132
£1,063,055
Less: other designated funds (see note 20)
£291,802
£573,793
Less: revaluation reserve
£609,624
£544,855
__________
__________
Free reserves
£1,128,795
£1,194,535

Restricted funds represent amounts which have been received for specific purposes and which have not yet been spent.

Designated funds represent amounts which the trustees have set aside to ensure:

Within designated funds is a tangible fixed assets fund which shows the value of our buildings and equipment which we use to run our services. There is also a revaluation reserve which reflects the change in valuation of our buildings since they were originally acquired. These are not cash reserves because the amounts reflect the value of our buildings and equipment. For clarity, these are both shown separately in the table above.

WEST SUSSEX MIND
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 11 -

The ongoing cost increases have had a critical impact on the financial resilience of West Sussex Mind, particularly in light of recent NHS efficiencies levied from June 2025 and the recommissioning of a number of our services from December 2025. Being successful as part of this recommissioning process has secured some contracts for a further 5 – 7 years, but margins are tight and delivery requirements increased. The broader financial landscape remains challenging and with significant impact on our reserves during 2025-2026, our proposed 2026-2027 budget received much scrutiny before agreeing and some services have had to be scaled back or ceased completely which is upsetting at a time when the need for mental health services is growing. A significant contributing factor has been a failure of many of our contracts to keep pace with inflation and rising costs, forcing us to make difficult decisions to ensure the ongoing sustainability of the charity.

 

With this in mind, the trustees consider it prudent to maintain free reserves of between 3 to 6 months’ operating costs to ensure we can remain financially resilient and manage the associated risks appropriately. We start the year financial year with agreed budgeted expenditure of £3,761,564 and a small forecast surplus of £3,472. However, since agreeing we are already aware of some increased costs and will be monitoring the position closely throughout the year to try to minimise deficits.

4. Managing Risks to our business

During 2025-2026 we adhered to our risk management policy which follows the risk management model recommended by the Charity Commission in its publication Charities and Risk Management (CC26 - 2010).

 

The CEO, Deputy CEO, Finance and Resources Manager, People and Governance Manager, and Head of Performance and Impact maintain and update the risk register and are responsible for ensuring that trustees are aware of risks, and that any agreed actions to mitigate risks are undertaken. The risk register is also shared with the wider leadership team for comment and input. Each Finance and Resources Sub-committee reviews the full risk register in detail and a summary of the major risks with mitigating actions being taken is presented at each full Board meeting. Other sub-committees keep oversight of any risks relevant to their areas of responsibility and contribute to the assessment and mitigation of any risks.

 

For the year 2025-26 some of the highest risks to organisation were financial – as a result of a combination of reduced income (due to short term NHS efficiency savings), increased and exceptional costs due to contract changes and transition, and fundraising income being lower than previously anticipated. Alongside this the volume of change within the NHS and the wider healthcare system put pressure on the capacity of the organisation as we navigated large programmes of work (Community Mental Health Transformation, implementation of SystmOne) an alongside the transition to new contracts. Our mitigation actions have been related to the prudent use of our reserves to avoid a premature reaction to reducing services, impacting our service users and those who need mental health support in West Sussex. In the later half of the year we undertook a significant operational restructure to ensure our services were affordable, and looked to the sometimes-difficult decisions we need to make to balance our budget for 2026-27 to ensure the long-term sustainability of the charity.

WEST SUSSEX MIND
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 12 -

Planning for the future 2026 - 27

Last year we took the first steps towards delivering on 2025-30 strategy, “Building resilient communities together”. You can read more about this here: www.westsussexmind.org/about-us/our-strategy-and-plans but our key strategic aims are:

  1. Our mental health services: Mental health services for adults and children and young people are transforming. We will provide a key leadership role in enabling this, co-producing services that deliver transformative support in our communities.

  2. Addressing health inequalities: Ensure that everyone has access to the mental health support they need and deserve by working to reduce health inequalities

  3. Tackling mental health stigma: We will empower people to share their experience and will amplify their voices to help tackle prejudice and stigma.

  4. Our People: We will build an inclusive organisational culture and supportive workplace where people are proud to be part of West Sussex Mind. We will invest in opportunities for progression.

  5. Our organisation, finance and buildings: Our organisation will be innovative, efficient and financially secure, minimising any negative impact on the environment.

     

     

    In order to achieve our strategy, over 2026-27 we aim to focus on the following key priorities:

  6. Continuing to campaign and influence around Children and Young Peoples Social Prescribing (CYPSP) model

  7. Continue to embed Trauma Informed Practice (TIP) across WS Mind

  8. Embedding Mental Health Support Service (MHSS) model across West Sussex/WS Mind

  9. Implementing core outcomes measures across all of our services

  10. Review of Pathfinder service after 12 months of delivery (including focus on how it continues to support transition of CYP).

  11. Taking first steps to deliver our plan to become an anti-racist organisation

  12. Focus on reducing stigma faced by men

  13. Taking steps to improve experiences for the Gypsy, Roma and Traveller community

  14. Building and consolidating team based on our new structure

  15. Continue to build on the success of our volunteer programme

  16. Develop and implement fundraising strategy

  17. Take initial steps to begin our premises review

  18. Social Return on Investment

  19. To review our use of IT and technology, to ensure they are fit for purpose and secure

  20. Develop and implement an effective plan to minimise negative impact on the environment

  21. Work collaboratively with Mind in Brighton and Hove (MIBH) and Mind, to sustain and strengthen the federation across Sussex and Surrey.

Structure, governance and management

The charity is a company limited by guarantee, where all guarantors agree to contribute £1 in the event of a winding up.

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

 

Susan Hawker (Chair)
Daniel Bird (Joint Treasurer)
Matthew Copeland (Joint Treasurer)
Nigel Jones
Kirk Lord
Tanya Marwaha
Martin Sherred
Robert Smytherman
Samantha Taylor-Howell
(Resigned 17 July 2025)
Gavin Atkins
Nicola Gibbins
Rebecca Hills
Dominic Goodeve
(Appointed 25 March 2026)
WEST SUSSEX MIND
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 13 -

Where there are vacancies on the Board, Trustees are recruited through an external recruitment process. Once recruited, trustees will be co-opted onto the Board and then will stand for election at the next Annual General Meeting. In addition, as outlined in the Memorandum and Articles of Association, a proportion of trustees are required to retire and then stand for re-election (if they wish to) at each Annual General Meeting. There are no appointed trustees to the Board.

In 2025-26 the Trustees recruited 1 Trustee – we were delighted to welcome back to our Board, Dominic Goodeve, who re-joined the Board. Trustees are actively planning further recruitment to support succession planning and ensure we have the skills we need going forward.

During 2025-2026 the Board met formally on six occasions, the AGM was held in November 2025. During 25-26 we have had a mixture of in person, on-line and hybrid (in person but with opportunity to also join online) Board meetings.

The Board’s scheme of delegation outlines clearly Board responsibilities and how three Board sub-committees (Finance and Resources, Governance and Operations) aim to provide more in-depth review and scrutiny and then report to Board on their work. These three sub-committees have met throughout the year in advance of and then reported into each Board. Each sub-committee has an annual workplan and a clear framework for their delegated responsibilities. In addition, the Trustees had established a time limited Organisational Change Group in early 2025 to support the organisational through a period of transition. This group continued to meet through 2025 while the period of transition continued. This group has been included in the scheme of delegation and reports directly to the Board of Trustees.

All trustees have access to WS Mind’s internet-based filing system (Sharepoint). This means that trustees can much more easily access a whole range of relevant information and documents enabling easier scrutiny of West Sussex Mind’s work by trustees. A number of trustees have undertaken training and development by attending external trustee workshops. As part of their induction all Trustees have been given a copy of the Charity Commission's The Essential Trustee: What You Need to Know and Good Governance: A Code for the Voluntary and Community Sector. Trustees visit projects and actively support events and activities of the charity. On appointment, Trustees are briefed on the activities of the charity, its management and administration by the Chair and the Chief Executive Officer. They are also updated by regular briefings by staff at Board meetings and at Trustee away days.

WEST SUSSEX MIND
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 14 -
Statement of trustees' responsibilities

The trustees, who are also the directors of West Sussex Mind 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.

Auditors

In accordance with the company's articles, a resolution proposing the appointment of an auditor of the company will be put at a General Meeting.

Disclosure of information to auditors

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

Susan Hawker (Chair)
Trustee
Dated: 17 August 2026
WEST SUSSEX MIND
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF WEST SUSSEX MIND
- 15 -

Opinion

We have audited the financial statements of West Sussex Mind (the ‘charity’) for the year ended 31 March 2026 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2026 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

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 accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts 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.

Conclusions relating to going concern

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.

WEST SUSSEX MIND
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF WEST SUSSEX MIND
- 16 -
Matters on which we are required to report by exception

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

-
certain disclosures of trustees' remuneration specified by law are not made; 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.

Responsibilities of trustees

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.

Auditor's responsibilities for the audit of the financial statements

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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

 

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:

 

 

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, compliance with the UK Companies Act and Charities Act.

WEST SUSSEX MIND
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF WEST SUSSEX MIND
- 17 -

In addition to the above, our procedures to respond to risks identified included the following:

 

 

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.

Kristina Perry FCCA (Senior Statutory Auditor)
for and on behalf of Sumer Audit
19 August 2026
Chartered Accountants
Statutory Auditor
Piper House
4 Dukes Court
Bognor Road
Chichester
West Sussex
PO19 8FX
Sumer Audit is the trading name of Sumer Auditco Limited
WEST SUSSEX MIND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2026
- 18 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
Notes
£
£
£
£
£
£
as restated
as restated
Income from:
Donations and legacies
3
168,232
35,187
203,419
356,399
70,711
427,110
Charitable activities
4
2,675,364
383,757
3,059,121
2,598,254
539,291
3,137,545
Investments
5
60,543
-
60,543
61,361
-
61,361
Total income
2,904,139
418,944
3,323,083
3,016,014
610,002
3,626,016
Expenditure on:
Raising funds
6
174,501
-
174,501
155,068
-
155,068
Charitable activities
7
3,125,292
475,233
3,600,525
2,988,451
570,572
3,559,023
Total expenditure
3,299,793
475,233
3,775,026
3,143,519
570,572
3,714,091
Net expenditure
(395,654)
(56,289)
(451,943)
(127,505)
39,430
(88,075)
Other recognised gains and losses:
Revaluation of tangible fixed assets
64,769
-
64,769
-
-
-
Net movement in funds
(330,885)
(56,289)
(387,174)
(127,505)
39,430
(88,075)
Reconciliation of funds:
Fund balances at 1 April 2025
As originally reported
3,379,031
153,925
3,532,956
3,503,743
117,288
3,621,031
Prior year adjustment
(2,793)
2,793
-
-
-
-
As restated
3,376,238
156,718
3,532,956
3,503,743
117,288
3,621,031
Fund balances at 31 March 2026
3,045,353
100,429
3,145,782
3,376,238
156,718
3,532,956

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

WEST SUSSEX MIND
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 19 -
2026
2025
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
14
1,624,757
1,607,910
Current assets
Debtors
15
274,693
364,545
Investments
16
1,002,840
1,388,678
Cash at bank and in hand
557,791
469,369
1,835,324
2,222,592
Creditors: amounts falling due within one year
17
314,299
297,546
Net current assets
1,521,025
1,925,046
Total assets less current liabilities
3,145,782
3,532,956
The funds of the charity
Restricted income funds
19
100,429
156,718
Designated and unrestricted funds
19
3,045,353
3,376,238
3,145,782
3,532,956

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 17 August 2026
Susan Hawker (Chair)
Trustee
Company registration number 08884776 (England and Wales)
WEST SUSSEX MIND
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2026
- 20 -
2026
2025
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
24
(349,901)
(68,923)
Investing activities
Purchase of tangible fixed assets
(8,058)
-
Proceeds from disposal of  investments
385,838
157,645
Investment income received
60,543
61,361
Net cash generated from investing activities
438,323
219,006
Net cash used in financing activities
-
-
Net increase in cash and cash equivalents
88,422
150,083
Cash and cash equivalents at beginning of year
469,369
319,286
Cash and cash equivalents at end of year
557,791
469,369
WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 21 -
1
Accounting policies
Charity information

West Sussex Mind is a private company limited by guarantee incorporated in England and Wales. The registered office is The Gateway, 8-10 Durrington Lane, West Sussex, Worthing, BN13 2QG.

1.1
Accounting convention

The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 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, modified to include the revaluation of freehold buildings at fair value. 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. The trustees have considered relevant information, including the charity’s principal risks and uncertainties, the annual budget, forecast future cash flows and the impact of subsequent events in making their assessment.  Based on these assessments and having regard to the resources available to the entity, the trustees have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

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.

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.

Grant income from charitable activities is accounted for when performance related conditions have been met and is deferred where it relates to a future period.

WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 22 -
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.

All expenditure is dealt with on an accruals basis, and allocated to the appropriated heading in the financial statements.

Governance costs are those costs incurred with constitutional and statutory requirements.

Expenditure is either allocated or is apportioned to individual areas based on staff costs or headcount or by the relevant staff or activity. Funds are transferred from unrestricted funds to fund deficits on restricted areas where no further funding will be forthcoming.

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:

Freehold land and buildings
75 years straight line
Leasehold improvements
12 year straight line
Office equipment
20% straight line & 33.3% straight line (IT)

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.

Assets below £3,000 are not capitalised.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 23 -
1.9
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.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 24 -
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.

Key sources of estimation uncertainty
Useful life and valuation of tangible fixed assets

The useful lives of tangible fixed assets are determined by management at the time the asset is acquired and reviewed for appropriateness. The useful lives are based on historical experience with similar assets as well as anticipation of future events, which may impact their life.

 

Freehold land and buildings are recorded in the financial statements at fair value. Management assess the value of the assets on an annual basis and obtain formal professional valuations every 5 years.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
Donations and gifts
121,126
9,000
130,126
114,085
1,000
115,085
Legacies receivable
5,316
-
5,316
200,509
-
200,509

Grants receivable for core activities

31,790
26,187
57,977
41,805
69,711
111,516

Donated building maintenance works

10,000
-
10,000
-
-
-
168,232
35,187
203,419
356,399
70,711
427,110
WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
(Continued)
- 25 -
Grants receivable for core activities
Friends of Midhurst Community Hospital
-
-
-
-
40,435
40,435
Google Ads
31,790
-
31,790
41,805
-
41,805
Screwfix
-
-
-
-
7,437
7,437
Sports England - ESC Lottery Fund
-
-
-
-
14,997
14,997
The Budding Foundation
-
-
-
-
1,500
1,500
Morrisons Foundation
-
-
-
-
2,806
2,806
W G Edwards Charitable Foundation
-
-
-
-
1,536
1,536
F Glenister Woodger Trust CIO
-
26,187
26,187
-
-
-
Other
-
-
-
-
1,000
1,000
31,790
26,187
57,977
41,805
69,711
111,516
4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
as restated
as restated
Mental health support

Project donations and training income

30,600
-
30,600
2,601
-
2,601

Contracts and Performance related grants

2,563,633
338,241
2,901,874
2,497,696
457,061
2,954,757
Charitable rental income
20,136
-
20,136
18,792
-
18,792
Other income
3,159
-
3,159
2,315
-
2,315
Mental health awareness

Project donations and training income

12,289
-
12,289
37,290
-
37,290

Contracts and Performance related grants

44,493
45,516
90,009
36,090
82,230
118,320
Other income
1,054
-
1,054
3,470
-
3,470
2,675,364
383,757
3,059,121
2,598,254
539,291
3,137,545
WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
4
Income from charitable activities
(Continued)
- 26 -
Performance related grants analysis
Mental health support
Mental health awareness
Total
Mental health support
Mental health awareness
Total
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
NHS Sussex ICB
1,291,440
31,493
1,322,933
2,066,130
18,445
2,084,575
The National Lottery Community Fund
96,657
-
96,657
137,059
-
137,059
West Sussex County Council
84,675
39,210
123,885
6,956
57,985
64,941
National Mind
4,102
6,214
10,316
155,697
14,800
170,497
Sussex Partnership NHS
96,996
-
96,996
76,457
-
76,457
Pathfinder Alliance
291,779
-
291,779
322,656
-
322,656
Groundwork UK
-
-
-
3,000
562
3,562
Age UK
74,219
-
74,219
74,992
-
74,992
Heads On
-
-
-
4,530
9,750
14,280
East Head
97,665
4,392
102,057
60,000
-
60,000
Worthing Borough Council
-
-
-
41,250
-
41,250
Sussex Partnership Trust
147,968
-
147,968
-
-
-
Chichester District Council
2,741
3,700
6,441
-
-
-
BHT Sussex
664,036
-
664,036
-
-
-
NHS England
40,635
-
40,635
-
-
-
Other
8,961
5,000
13,961
6,030
16,778
22,808
2,901,874
90,009
2,991,883
2,954,757
118,320
3,073,077
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Interest receivable
60,543
61,361
WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 27 -
6
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Fundraising and publicity
Other fundraising costs
50,798
56,195
Staff costs
122,524
96,890
Depreciation and impairment
1,179
1,983
174,501
155,068
7
Expenditure on charitable activities
Mental health support
Mental health awareness
Total
Mental health support
Mental health awareness
Total
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
Direct costs
as restated
as restated
Staff costs
2,534,496
102,961
2,637,457
2,461,713
142,929
2,604,642
Depreciation and impairment
14,616
521
15,137
14,557
1,045
15,602

Non staff costs

185,368
56,835
242,203
170,194
63,610
233,804
2,734,480
160,317
2,894,797
2,646,464
207,584
2,854,048
Share of support and governance costs (see note 9)
Support
639,540
40,822
680,362
640,948
48,243
689,191
Governance
23,844
1,522
25,366
14,679
1,105
15,784
3,397,864
202,661
3,600,525
3,302,091
256,932
3,559,023
Analysis by fund
Unrestricted funds
3,010,391
114,901
3,125,292
2,808,507
179,944
2,988,451
Restricted funds
387,473
87,760
475,233
493,584
76,988
570,572
3,397,864
202,661
3,600,525
3,302,091
256,932
3,559,023
8
Description of charitable activities
Mental health support

Services which support achieving our objective around promoting the preservation of good mental health in particular around enabling and empowering everyone experiencing mental health problems to live with, manage and recover from their condition.

WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
8
Description of charitable activities
(Continued)
- 28 -
Mental health awareness

Services with support achieving our objective around relieving the needs of people with mental health problems by working to increase 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.

9
Support costs allocated to services
2026
2025
£
£
Staff costs
449,020
477,844
Depreciation
39,666
41,394
Premises costs
94,785
104,078
Insurances
20,245
19,414
Information technology
21,478
15,294
Other general costs
55,168
31,167
Governance costs
25,366
15,784
705,728
704,975
Analysed between:
Mental health support
663,384
655,627
Mental health awareness
42,344
49,348
705,728
704,975
2026
2025
Governance costs comprise:
£
£
Audit fees
11,757
7,800
Fees payable to the auditor for non audit services
3,270
3,100
Legal and professional
10,339
4,884
25,366
15,784

Basis of allocation: Support and Governance costs are allocated to Charitable Activities on the basis of the percentage of direct charitable costs.

10
Trustees

One (2025: one) of the trustees received reimbursement of expenses during the year with a value of £428 (2025: £182).

 

 

WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 29 -
11
Employees

The average monthly number of employees during the year was:

2026
2025
Number
Number
Staff
131
136
Employment costs
2026
2025
£
£
Wages and salaries
2,775,779
2,809,312
Social security costs
280,915
215,387
Other pension costs
152,307
154,677
3,209,001
3,179,376

Redundancy payments totalling £44,212 (2025 - £626) were made in the reporting period with a further £5,904 included in accruals.

The number of employees whose annual remuneration was more than £60,000 is as follows:
2026
2025
Number
Number
£60,001 - £70,000
1
1

Contributions totalling £4,150 (2025 - £4,067) were made to defined contribution pension schemes on behalf of employees whose emoluments exceed £60,000.

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2026
2025
£
£
Aggregate compensation
151,918
145,874
12
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

13
Prior year adjustment

A grant received towards the provision of parent/carer services was identified to be restricted, the income and related expenditure has therefore been reclassified to restricted funds.

WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 30 -
14
Tangible fixed assets
Freehold land and buildings
Leasehold improvements
Office equipment
Total
£
£
£
£
Cost or valuation
At 1 April 2025
1,500,000
162,951
164,705
1,827,656
Additions
-
-
8,058
8,058
Disposals
-
-
(65,369)
(65,369)
At 31 March 2026
1,500,000
162,951
107,394
1,770,345
Depreciation and impairment
At 1 April 2025
44,819
42,874
132,053
219,746
Depreciation charged in the year
19,950
13,574
22,457
55,981
Eliminated in respect of disposals
-
-
(65,370)
(65,370)
Revaluation
(64,769)
-
-
(64,769)
At 31 March 2026
-
56,448
89,140
145,588
Carrying amount
At 31 March 2026
1,500,000
106,503
18,254
1,624,757
At 31 March 2025
1,455,181
120,077
32,652
1,607,910

Freehold land and buildings for The Gateway, Worthing, with a carrying amount of £413,222 were valued on 7 April 2026 by Bernhardt Associates at £700,000, independent valuers not connected with the charity on the basis of market value. The trustees have used this valuation as their valuation in these financial statements.

 

On 7 April 2026, The Cornerhouse was valued by Bernhardt Associates at £800,000, independent valuers not connected with the charity on the basis of market value. The trustees have used this valuation as their valuation in these financial statements.

 

Both valuations conform to International Valuation Standards and were based on recent market transactions on arm's length terms for similar properties.

At 31 March 2026, had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairment losses, the carrying amount would have been approximately £911,430 (2025 - £925,287).

 

 

15
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
156,590
294,425
Accrued income
70,975
45,228
Prepayments
47,128
24,892
274,693
364,545
WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 31 -
16
Current asset investments
2026
2025
£
£
Cash deposits held for short-term investment purposes
1,002,840
1,388,678
17
Creditors: amounts falling due within one year
2026
2025
Notes
£
£
Other taxation and social security
55,871
51,551
Deferred income
18
85,335
140,202
Trade creditors
91,631
23,688
Other creditors
17,071
17,701
Accruals
64,391
64,404
314,299
297,546
18
Deferred income
2026
2025
£
£
Arising from government grants
79,485
138,257
Other deferred income
5,850
1,945
85,335
140,202

Deferred income is included in the financial statements as follows:

2026
2025
£
£
Deferred income is included within:
Current liabilities
85,335
140,202
WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
18
Deferred income
(Continued)
- 32 -
Movements in the year:
Deferred income at 1 April 2025
140,202
63,510
Released from previous periods
(140,202)
(63,510)
Resources deferred in the year
85,335
140,202
Deferred income at 31 March 2026
85,335
140,202
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 2025
Incoming resources
Resources expended
At 31 March 2026
£
£
£
£
as restated
Mind
32,803
10,317
(43,120)
-
Adur DC - Power of Peer Support Project
1,167
-
(1,167)
-
The National Lottery Community Fund (Reaching Communities)
24,899
96,657
(121,556)
-
Worthing CIL - Youth MHFA training at West Durrington campus
6,187
250
(6,437)
-
Friends of Midhurst Community Hospital
27,043
-
(27,043)
-
Littlehampton TC re Sports kit
-
350
(350)
-
Screwfix - TCH disabled toilet refurbishment
7,437
-
(7,437)
-
The Budding Foundation
375
-
(375)
-
Morrisons Foundation
2,806
-
(1,981)
825
East Head Impact (Peer Volunteering)
48,111
112,052
(67,596)
92,567
WSCC - Self Harm Learning Network
-
36,824
(36,824)
-
WSCC - Refugee Support
-
54,866
(54,866)
-
HSBC SFX Foundation
1,000
-
(222)
778
W G Edwards Charitable Foundation
1,097
-
(1,097)
-
Chichester Pride
1,000
-
(311)
689
Chichester District Council
-
6,441
(6,441)
-
F Glenister Woodger Trust CIO
-
26,187
(26,187)
-
Boltini Trust
-
7,500
(6,250)
1,250
Gledswood Trust
-
1,500
(625)
875
NHS Sussex ICB - Parent carer grant
2,793
66,000
(65,348)
3,445
156,718
418,944
(475,233)
100,429
WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
19
Restricted funds
(Continued)
- 33 -
Previous year:
At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
as restated
as restated
as restated
Worthing BC - Gateway Toilet Refurbishment
-
30,000
(30,000)
-
Horsham DC - Volunteer Support & EDI co-production work
-
2,750
(2,750)
-
Mind
9,707
170,497
(147,401)
32,803
Adur DC - Power of Peer Support Project
-
2,000
(833)
1,167
The National Lottery Community Fund (Reaching Communities)
37,835
137,059
(149,995)
24,899
Worthing CIL - Youth MHFA training at West Durrington campus
-
11,250
(5,063)
6,187
Sports England - ESC Lottery Fund re NT running groups
-
14,997
(14,997)
-
Arun Winter Food Fund
1,200
-
(1,200)
-
Macmillan Cancer Research
-
9,596
(9,596)
-
Sanctuary in Chichester (Refugee & Asylum MH Worker)
1,922
-
(1,922)
-
Friends of Midhurst Community Hospital
17,191
40,435
(30,583)
27,043
Worthing Pride
2,011
-
(2,011)
-
Screwfix - TCH disabled toilet refurbishment
-
7,437
-
7,437
The Budding Foundation
-
1,500
(1,125)
375
Morrisons Foundation
-
2,806
-
2,806
Heads On
-
14,280
(14,280)
-
East Head Impact (Peer Volunteering)
46,189
60,000
(58,078)
48,111
WSCC - Self Harm Learning Network
-
44,656
(44,656)
-
WSCC - Men's Mental Health Campaign
1,233
-
(1,233)
-
WSCC - Refugee Support
-
3,203
(3,203)
-
HSBC SFX Foundation
-
1,000
-
1,000
W G Edwards Charitable Foundation
-
1,536
(439)
1,097
Chichester Pride
-
1,000
-
1,000
NHS Sussex ICB - Parent carer grant
-
54,000
(51,207)
2,793
117,288
610,002
(570,572)
156,718
WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
19
Restricted funds
(Continued)
- 34 -

Worthing Borough Council (CIL)

A grant to refurbish and make inclusive the toilet facilities at The Gateway.

 

Horsham District Council

A contribution towards the costs of our Volunteer Support & EDI co-production work.

 

Mind

A collection of grants received to support our work in connection with Outreach projects, getting active, cost of living support, Lived experience development, Trauma Informed Vision, Supported Self Help programme and support for Refugees and Asylum Seekers.

 

Adur District Council

Funding towards the cost of a Young People’s Peer Support Worker to support the power of Peer Support project.

 

The National Lottery Community Fund (Reaching Communities)

An extension for a third year of funding the Families in Mind project which supports parents.

 

Worthing CIL& Adur & Worthing Councils

Towards supporting a Youth Peer Support Worker and some Youth Mental Health First Aid training at Northbrook College, West Durrington campus over an 18 month period.

 

Sports England

ESC Lottery Fund to part fund a ‘Get active’ with our Mental Health Peer Support worker project

 

Arun & Chichester Food Partnership

An initiative -Winter Food Fund, to assist those struggling with rising food costs in the Arun and Chichester areas.

 

Macmillan Cancer Support

A partnership between West Sussex Mind and Macmillan Cancer Support to support each other’s aims to reach communities that are not currently accessing services at an expected level, initially focusing on reaching the Polish community.

 

Sanctuary in Chichester

Match funding towards supporting an additional Mental Health worker position aimed at the support of Refugee and Asylum seekers in the West Sussex area.

 

Friends of Midhurst Community Hospital

Second year of a two year funding project to provide mental health training, support and targeted PR & marketing for Midhurst and the surrounding areas.

 

Worthing Pride 2023

A share of proceeds from the event to go towards West Sussex Mind providing an additional worker to support the LGBTQIA+ in the West Sussex area.

 

Screwfix

Towards the cost of refurbishment of the disabled toilet at our Southwick site

 

The Budding Foundation

Funding towards the cost of a Young People’s Peer Support Worker to support the Power of Peer Support project.

WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
19
Restricted funds
(Continued)
- 35 -

Morrisons Foundation

Funding towards furniture and equipment needed at our Littlehampton site.

 

Heads On

The balance of two contracts, one that spans two years and is for a strategic based lead to establish and co-ordinate the development of a West Sussex voluntary, community and social enterprise mental health network. and a second contract to support West Sussex Mind review needs and update our financial recording package.

 

East Head Impact (Peer Volunteering)

Continuation of funding to support the peer volunteering training programme over a period of 3 years.

 

West Sussex County Council

Self Harm Learning Network - To establish, maintain and support a range of activities that address the issue of self-harm through a West Sussex programme with online access for the pan-Sussex partnership.

Men’s Mental Health Campaign – to complete a short Men's Mental Health Campaign across West Sussex.

Refugee Support – To start a 23 month programme to support Resettled Refugees in the West Sussex area.

 

Screwfix Foundation

Donation towards improving the indoor and outdoor space at our Worthing site.

 

W G Edwards Charitable Foundation

Funding for our Communities In Mind project with the specific aspect of ‘The Creative Art Workshop’ project

 

Chichester Pride

A donation received in recognition of the invaluable mental Health support and outreach work that West Sussex Mind provides to the LGBTQ+ community. We are using this to continue this support in that area.

 

Littlehampton TC re Sports kit

For Equipment only, given to service users affected by the cost-of-living crisis in the Littlehampton area, to enable them to 'Get Active'.

 

Chichester District Council

Fund was awarded for us to support asylum seekers, including outreach work, plus some training for Sanctuary Volunteers.

F Glenister Woodger Trust CIO

A three year agreement supporting some salary costs of a Peer Support Worker in our Youth Team, plus providing a number of Mental Health awareness courses each year aimed at voluntary and community organisations and parents/carers supporting people in the Witterings area.

 

Boltini Trust

A contribution towards service costs of our Midhurst Young Peoples service, including Youth Mental Health worker and Peer Support worker.

 

Gledswood Trust

A contribution towards service costs of our Young Peoples service (16 - 25 yrs), including Youth Peer Support worker salary.

 

Parent/Carer grant

The Mind parenting support team offers a range of free training webinars to help parents and carers support their young person’s mental health. A parent/carer worker is available to provide additional support where required.

WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 36 -
20
Designated, Fixed Asset and 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 2025
Incoming resources
Resources expended
Transfers
Gains and losses
At 31 March 2026
£
£
£
£
£
£
as restated
Designated funds
Bridging fund
430,036
-
(228,542)
-
-
201,494
Legacy - Flint Will Trust
143,757
-
(53,449)
-
-
90,308
573,793
-
(281,991)
-
-
291,802
Fixed Asset fund
Fixed Asset fund
1,063,055
-
(55,981)
8,058
-
1,015,132
Revaluation reserve
544,855
-
-
-
64,769
609,624
1,607,910
-
(55,981)
8,058
64,769
1,624,756
Unrestricted funds
General funds
1,194,535
2,904,139
(2,961,821)
(8,058)
-
1,128,795
3,376,238
2,904,139
(3,299,793)
-
64,769
3,045,353
WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
20
Designated, Fixed Asset and Unrestricted funds
(Continued)
- 37 -
Previous year:
At 1 April 2024
Incoming resources
Resources expended
Transfers
Gains and losses
At 31 March 2025
£
£
£
£
£
£
as restated
as restated
as restated
Designated funds
Bridging fund
244,659
-
(198,284)
383,661
-
430,036
Upkeep of the Cornerhouse building
52,870
-
-
(52,870)
-
-
WSCC - WSM & Homes for Ukraine MH Training Support Programme
-
8,416
(8,416)
-
-
-
Legacy - Flint Will Trust
-
200,509
(56,752)
-
-
143,757
297,529
208,925
(263,452)
330,791
-
573,793
Fixed Asset fund
Fixed Asset fund
1,122,035
-
(58,980)
-
-
1,063,055
Revaluation reserve
544,855
-
-
-
-
544,855
1,666,890
-
(58,980)
-
-
1,607,910
Unrestricted funds
General funds
1,539,324
2,807,089
(2,821,087)
(330,791)
-
1,194,535
3,503,743
3,016,014
(3,143,519)
-
-
3,376,238
WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
20
Designated, Fixed Asset and Unrestricted funds
(Continued)
- 38 -

Bridging Fund

To support the cost of some unfunded projects, either until funding is secured or because trustees feel the offer is part of our charity’s objectives, growth, sustainability, equality diversion and inclusion and service user wellbeing of the charity. This also now includes the Fund towards Upkeep of The Cornerhouse Building.

 

Upkeep of The Cornerhouse Building

To maintain the upkeep of The Cornerhouse building over the coming years as this is an older property. Now transferred to be included within our overall sites upkeep and included within Bridging Fund above.

 

West Sussex County Council

Continuation into this year for West Sussex Mind to deliver a series of training courses aimed at mental health support for Ukraine Refugees

 

Legacy – Flint Will Trust

A legacy received by West Sussex Mind from which Trustees have decided to use to support a variety of projects over a 3 year period including ongoing Cost Of Living support, Volunteering and a small element towards some equipment.

 

Fixed Asset Fund - The Gateway, The Cornerhouse, Maltravers & Office Equipment

The fixed asset fund is a total of the amount equivalent to the net book value of The Gateway building, The Cornerhouse building and the office equipment at the balance sheet date, excluding property revaluation of £544,855, which is included in a separate designated fund. The Fixed Asset Fund also now includes the lease Improvements figure, less amortised amounts, for Maltravers, a further building which is on a long term lease to which we have made improvements to in agreement with WSCC who own the building.

 

Revaluation reserve

The revaluation reserve reflects the change in valuations of our buildings since they were originally acquired. These are not cash reserves because the amounts only reflect the value of the buildings at that specific time. Only when sold would any increased or decreased value be recognised.

21
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2026
2026
2026
£
£
£
Fund balances at 31 March 2026 are represented by:
Tangible assets
1,624,757
-
1,624,757
Current assets/(liabilities)
1,420,596
100,429
1,521,025
3,045,353
100,429
3,145,782
WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
21
Analysis of net assets between funds
(Continued)
- 39 -
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
as restated
as restated
Fund balances at 31 March 2025 are represented by:
Tangible assets
1,607,910
-
1,607,910
Current assets/(liabilities)
1,768,328
156,718
1,925,046
3,376,238
156,718
3,532,956
22
Operating lease commitments
Lessee

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:

2026
2025
£
£
Within one year
-
2,159
23
Related party transactions

There were disclosable related party transactions during the year (2025 - none). See note 10 in respect of transactions with trustees.

24
Cash generated from operations
2026
2025
£
£
Deficit for the year
(451,943)
(88,075)
Adjustments for:
Investment income recognised in statement of financial activities
(60,543)
(61,361)
Depreciation and impairment of tangible fixed assets
55,981
58,980
Movements in working capital:
Decrease/(increase) in debtors
89,852
(82,586)
Increase in creditors
71,619
27,427
(Decrease)/increase in deferred income
(54,867)
76,692
Cash absorbed by operations
(349,901)
(68,923)
WEST SUSSEX MIND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 40 -
25
Analysis of changes in net funds

The charity had no debt during the year.

 

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