Evidence browser
Explore the evidence
Loading the evidence…
The Association of Mental Health Providers’ evidence observatory
Evidence browser
Loading the evidence…
Evidence browser
35,970 claims
Debtors are recognised at their settlement amount, less any provision for non-recoverability.
Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid.
Financial · Procedural statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 10
Depreciation is provided on tangible fixed assets at rates calculated to write off the cost over their expected useful life.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost or valuation less estimated residual value, of each asset over its expected useful life
Financial · Procedural statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 10
Expenditure is recognised as soon as there is a legal or constructive obligation and it is probable that economic benefits will be transferred.
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment 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.
Financial · Procedural statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 10
Donations, legacies and other voluntary income are credited to the Statement of Financial Activities at the earlier of finalisation or receipt.
Donations, legacies and other voluntary income are credited to the Statement of Financial Activities at the earlier of the date on which an estate is finalised or when a distribution is received.
Financial · Procedural statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 10
Income is recognised when the charity has entitlement, reliable measurement and probable receipt of income.
Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received.
Financial · Procedural statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 10
The trustees assessed that there are no material uncertainties regarding the charity's ability to continue as a going concern.
The trustees of the charity have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due.
Financial · Risk statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 8
The charity is a public benefit entity as defined by FRS 102.
The charity constitutes a public benefit entity as defined by FRS 102.
Financial · Procedural statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 8
The charity's financial statements comply with FRS 102 and the Charities SORP FRS 102.
The accounts have been prepared in accordance with 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 United Kingdom and Republic of Ireland (Charities SORP FRS 102) issued on 16 July 2014
Financial · Procedural statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 8
The accounts were prepared under the historical cost convention.
These accounts have been prepared for the year to 31 March 2025 with comparative information provided in respect of the year to 31 March 2024. The accounts have been prepared under the historical cost convention
Financial · Procedural statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 8
The charity provides therapeutic activities and social inclusion opportunities through workshops, courses, and shared activities.
The above objectives are achieved by the Charity by providing therapeutic activities and distraction therapy through courses, workshops and shared activities.
Service · Policy statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 4
The charity's purpose is to promote mental health and social inclusion for military veterans, emergency services personnel, prisoners, and ex-offenders.
To promote and protect the mental health and wellbeing of military veterans, emergency services personnel and prisoners and ex-offenders from trauma related conditions by providing opportunities for learning rural craft skills and to assist in the treatment and care of such persons who are in need of rehabilitation as a result of such conditions.
Policy · Policy statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 4
The trustees are required to follow best practice in preparing financial statements under the Charities Act 2011.
The trustees should follow best practice and:
Governance · Policy statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 6
The charity's trustees are responsible for safeguarding the assets of the charity and preventing fraud.
They also have a responsibility for safeguarding the assets of the charity and for taking reasonable steps to prevent and detect fraud and other irregularities.
Governance · Procedural statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 6
The charity's financial statements were prepared in accordance with FRS 102.
The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Financial · Policy statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 6
The charity's trustees are responsible for preparing financial statements that give a true and fair view of the state of affairs.
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011
Governance · Policy statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 6
The trustees have established systems to manage major strategic, business and operational risks faced by the charity.
The Trustees have examined the major strategic, business and operational risks which the Charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen the risks.
Governance · Procedural statement · From Dig in — annual report and accounts, year ending 31 March 2025, page 6
The majority of the charity's funds are held in a bank account at the year-end.
The vast majority of these funds were held in the charity bank account at the year end.
Financial · Observational claim · From Dig in — annual report and accounts, year ending 31 March 2025, page 6
The charity's total funds at the reporting date were £4,855.
At the reporting date the charity has total funds of £4.855 which were all unrestricted.
Financial · Observational claim · From Dig in — annual report and accounts, year ending 31 March 2025, page 6
The charity's net decrease in funds was £1,073 for the year ending March 2025.
The above movements result in a net decrease in funds for the year of £1,073 (2024 decrease: £17,134).
Financial · Observational claim · From Dig in — annual report and accounts, year ending 31 March 2025, page 6
The charity's total expenditure increased from £105,055 in 2024 to £109,992 in 2025.
Expenditure totalled £109,992 (2024: £105,055).
Financial · Observational claim · From Dig in — annual report and accounts, year ending 31 March 2025, page 6