Evidence browser
Explore the evidence
Loading the evidence…
The Association of Mental Health Providers’ evidence observatory
Evidence browser
Loading the evidence…
Evidence browser
35,847 claims
There were no related party transactions for the year ended 31 March 2026.
There were no related party transactions for the year ended 31 March 2026.
Financial · Observational claim · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 16
The total surplus relating to defined benefit schemes was NIL for the year ended 31 March 2026.
The total surplus relating to defined benefit schemes schemes for the year recognised in the profit and loss was NIL (2025-NIL)
Financial · Observational claim · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 14
No employee received emoluments in excess of £60,000.
No employees received emoluments in excess of £60,000.
Financial · Observational claim · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 10
There were no trustees' remuneration or expenses for the year ended 31 March 2026.
There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.
Financial · Observational claim · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 10
The company operates a defined benefit pension scheme with annual actuarial valuations.
The company operates a defined benefit pension scheme. An actuarial valuation is done each year, Any deficits are recognised in the accounts as a contingent liability.
Financial · Policy statement · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 9
Rentals under operating leases are charged on a straight-line basis over the lease period.
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis 2 over the period of the lease.
Financial · Policy statement · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 9
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 West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 8
The charity is exempt from corporation tax on charitable activities.
The charity is exempt from corporation tax on its charitable activities.
Financial · Policy statement · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 8
IT equipment is fully written off in the year of purchase.
IT Equipment is written off in full in the year of purchase due to its short life nature.
Financial · Policy statement · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 8
Depreciation rates for fixtures and fittings are set at 25% per annum.
Fixtures and fittings - 25% on cost
Financial · Policy statement · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 8
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 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 West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 8
Income is recognised in the Statement of Financial Activities when it is probable that funds will be received and can be measured reliably.
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Financial · Policy statement · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 8
The financial statements were 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 West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 8
West Wales Action for Mental Health's financial statements were approved by the Board of Trustees and signed on June 18, 2026.
The financial statements were approved by the Board of Trustees and authorised for issue on 18 June 2026
Financial · Procedural statement · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 7
West Wales Action for Mental Health's financial statements were prepared in accordance with the requirements of Section 394 and 395 of the Companies Act 2006.
preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395
Financial · Policy statement · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 7
West Wales Action for Mental Health's financial statements were examined by an independent examiner.
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.
Financial · Procedural statement · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 5
West Wales Action for Mental Health's financial statements comply with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The trustees have adopted the provisions of 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 West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 3
West Wales Action for Mental Health's financial statements were approved by the Board of Trustees on June 18, 2026.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 18 June 2026
Governance · Procedural statement · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 7
West Wales Action for Mental Health has a comprehensive induction pack for new trustees.
WWAMH has a comprehensive induction pack which contains information about our organisation, roles and responsibilities as trustees, a trustee contract, memorandum and articles of association, policies and procedures and other key information.
Governance · Procedural statement · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 4
West Wales Action for Mental Health's board of trustees meets every two months to administer the charity.
We have a board of trustees that meet every two months to administer the charity. The director is employed by the WWAMH board to manage the day to day running of the charity.
Governance · Procedural statement · From West Wales Action for Mental Health — annual report and accounts, year ending 31 March 2026, page 3