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35,993 claims
Travel, subsistence and accommodation expenses for trustees amounted to £9,425 in the reporting period.
Travel, subsistence and accommodation expenses paid to the trustees in respect of attending committee meetings during the reporting period amounted to £9,425 (2024 - £4,952).
Financial · Observational claim · From College of Mental Health Pharmacy — annual report and accounts, year ending 31 March 2025, page 16
There were no trustees' remuneration or benefits for the year ended March 31, 2025.
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Financial · Observational claim · From College of Mental Health Pharmacy — annual report and accounts, year ending 31 March 2025, page 16
The company's computer equipment is depreciated at a rate of 20% on reducing balance.
Computer equipment - 20% on reducing balance
Financial · Policy statement · From College of Mental Health Pharmacy — annual report and accounts, year ending 31 March 2025, page 14
The company was granted charitable status by the Charity Commission on April 15, 2011.
The company was granted charitable status by the Charity Commission of 15 April 2011, with the registration number 1141467.
Governance · Policy statement · From College of Mental Health Pharmacy — annual report and accounts, year ending 31 March 2025, page 18
The company is limited by guarantee with a liability of £1 per member upon winding up.
The company is limited by guarantee with the liability of its members limited to £1, being the amount each member is required to contribute towards any outstanding debts and liabilities upon the winding up of the company.
Governance · Policy statement · From College of Mental Health Pharmacy — annual report and accounts, year ending 31 March 2025, page 18
Deferred income is recognized for training events and study day fees received in advance.
Deferred income has been recognised in regards to training events and study day fees received in advance.
Financial · Policy statement · From College of Mental Health Pharmacy — annual report and accounts, year ending 31 March 2025, page 15
Unrestricted funds can be used at the discretion of trustees for charitable objectives.
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Financial · Policy statement · From College of Mental Health Pharmacy — annual report and accounts, year ending 31 March 2025, page 14
The company is exempt from corporation tax on its charitable activities.
The charity is exempt from corporation tax on its charitable activities.
Financial · Policy statement · From College of Mental Health Pharmacy — annual report and accounts, year ending 31 March 2025, page 14
Expenditure is recognized as soon as there is a legal or constructive obligation and the amount can be measured reliably.
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 · Policy statement · From College of Mental Health Pharmacy — annual report and accounts, year ending 31 March 2025, page 14
Income from interest, royalties and dividends are included in financial statements when receipt is probable and the amount can be measured reliably.
Income from interest royalties and dividends are included in the financial statements when the receipt is probable and the amount receivable can be measured reliably.
Financial · Policy statement · From College of Mental Health Pharmacy — annual report and accounts, year ending 31 March 2025, page 14
The presentation currency in the financial statements is Pound Sterling (£).
The presentation currency in the financial statements is the Pound Sterling (£).
Financial · Policy statement · From College of Mental Health Pharmacy — annual report and accounts, year ending 31 March 2025, page 14
The financial statements are prepared in accordance with the Charities SORP and FRS 102.
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)',
Financial · Policy statement · From College of Mental Health Pharmacy — annual report and accounts, year ending 31 March 2025, page 14
The development fund is designated for the future development of sheltered workshop facilities.
The development fund is designated to provide for the development of the company's aim to provide sheltered workshop facilities for the maximum number of sufferers in the future.
Financial · Policy statement · From Claro Enterprises — annual report and accounts, year ending 31 March 2025, page 25
The unrestricted funds received a net movement of £30,064 in the financial year.
Net movement At At 1.4.23 in funds 31.3.25 £ £ £ Unrestricted funds General fund 307,203 30,064 337,267
Financial · Observational claim · From Claro Enterprises — annual report and accounts, year ending 31 March 2025, page 25
The unrestricted funds increased from £506,630 to £529,158 in the financial year.
TOTAL FUNDS At 1.4.24 in funds 31.3.25 £ £ Unrestricted funds General fund 314,739 22,528 337,267 Development fund 11,817 - 11,817 326,556 22,528 349,084 Restricted funds Lottery fund 180,074 - 180,074
Financial · Observational claim · From Claro Enterprises — annual report and accounts, year ending 31 March 2025, page 24
The total deferred income increased from £37,276 to £77,540 in the financial year.
Accruals and deferred income 2025 2024 £ £ Accruals and deferred income 66,848 37,276 Deferred government grants 10,692 -
Financial · Observational claim · From Claro Enterprises — annual report and accounts, year ending 31 March 2025, page 23
The stock inventory increased from £5,469 to £6,395 in the financial year.
Stocks 2025 2024 £ £ Stocks 6,395 5,469
Financial · Observational claim · From Claro Enterprises — annual report and accounts, year ending 31 March 2025, page 22
The net book value of tangible fixed assets increased from £240,312 to £295,957 in the financial year.
NET BOOK VALUE At 31 March 2025 241,831 35,507 17,448 1,171 295,957 At 31 March 2024 231,951 5,260 1,427 1,674 240,312
Financial · Observational claim · From Claro Enterprises — annual report and accounts, year ending 31 March 2025, page 22
The total depreciation of tangible fixed assets increased from £54,885 to £62,436 in the financial year.
DEPRECIATION At 1 April 2024 - 37,040 8,692 9,153 54,885 Charge for year - 5,661 1,279 611 7,551 At 31 March 2025 - 42,701 9,971 9,764 62,436
Financial · Observational claim · From Claro Enterprises — annual report and accounts, year ending 31 March 2025, page 22
The total cost of tangible fixed assets increased from £295,197 to £358,393 in the financial year.
COST At 1 April 2024 231,951 42,300 10,119 10,827 295,197 Additions 9,880 35,908 17,300 108 63,196 At 31 March 2025 241,831 78,208 27,419 10,935 358,393
Financial · Observational claim · From Claro Enterprises — annual report and accounts, year ending 31 March 2025, page 22