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2024-12-31-accounts

St Barnabas Counselling Centre

Charity No. 1000797

Company No. 02535600

Trustees' Report and Unaudited Accounts

31 December 2024

St Barnabas Counselling Centre Contents

Pages
Trustees' Annual Report 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Summary Income and Expenditure Account 6
Balance Sheet 7
Statement of Cash flows 8
Notes to the Accounts 9 to 17
Detailed Statement of Financial Activities 18 to 19

Page 1

St Barnabas Counselling Centre

Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 December 2024.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 02535600

Charity No. 1000797

Principal Office

Derby Street Norwich NR2 4PU

Registered Office

Derby Street Norwich Norfolk NR2 4PU

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

G. Brown

S.R. Clissitt K. Jermyn J. Simpson P.V. Threadkell

Accountants

Andrew Parker Associates Ltd Unit 7 Beech Avenue Business Park Beech Avenue, Taverham Norwich NR8 6HW

Page 2

St Barnabas Counselling Centre

Trustees Annual Report

OBJECTIVES AND ACTIVITIES

2024 has been a year of consolidation for St Barnabas Counselling Centre. After establishing multiple new contracts to tend to new client groups with increasing clinical complexities, we have needed to take stock and affirm the positive work we have been doing.

The second year of the Norwich University of the Arts contract has gone well with more students accessing our provision. Though we have no formal contract with the University of East Anglia, we continue to welcome students who are signposted from their student support services and the University of Sanctuary team.

Our counselling service for clients of asylum seeker, refugee and migrant backgrounds has continued to incrementally grow as we have carried out more proactive engagement sessions in the community. One example being a phychoeducation session on mental health and wellbeing and how counselling can help migrant mothers at a local mums and babies group.

More of our counsellors are building confidence in this area which requires much skill and sensitivity. They work systemically, relationally and are trauma informed in their approach - using interpreters and advocating where required. We continue to provide specialist clinical supervision groups to support this work and promote best practice. We are proud to have also been granted 'sanctuary status' under the City of Sanctuary Health Stream for the work we are doing in this arena.

A number of counsellors have moved on into private practice, so recruitment of new trainees and qualified therapists continues to feature as an ongoing part of our work. We also carried out in-depth consultation with all of our key stakeholders to develop a robust 5 year strategic plan which has now been posted on our website. in 2024, we delivered 3988 session, constituting a 2.5% rise from last year. We continue to be a vibrant, professional low cost counselling service - proud to be serving our community.

Policy on reserves

The Trustees wish to maintain approximately six months expenditure in reserves. At the end of the year free reserves amounted to £68,635 - approximately four months expenditure (2023: £60,494 approximately six months expenditure).

Signed on behalf of the board

K. Jermyn Trustee

04 July 2025

Page 3

St Barnabas Counselling Centre

Independent Examiners Report

Independent Examiner's Report to the trustees of St Barnabas Counselling Centre

I report to the charity trustees on my examination of the financial statements of St Barnabas Counselling Centre for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Andrew Parker Association of Chartered Certified Accountants Andrew Parker Associates Ltd Unit 7 Beech Avenue Business Park Beech Avenue, Taverham Norwich NR8 6HW 04 July 2025

Page 4

St Barnabas Counselling Centre

Statement of Financial Activities

for the year ended 31 December 2024

Notes
Income and endowments
from:
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Investments
7
Other
8
Total
Expenditure on:
Charitable activities
9
Other
10
Total
Net gains on investments
Net income/(expenditure)
11
Transfers between funds
Net income/(expenditure)
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
funds
2024
£
72,073
92,343
3,941
2,620
1,700
Restricted
funds
2024
£
23,000
-
-
-
-
Total funds
2024
£
95,073
92,343
3,941
2,620
1,700
Total funds
2023
£
28,470
91,000
623
1,578
1,215
172,677
24,478
140,058
23,000
7,012
-
195,677
31,490
140,058
122,886
21,343
126,967
164,536
-
7,012
-
171,548
-
148,310
-
8,141
-
15,988
-
24,129
-
(25,424)
-
8,141 15,988 24,129 (25,424)
8,141
60,494
15,988
37,714
24,129
98,208
(25,424)
123,632
68,635 53,702 122,337 98,208

Page 5

St Barnabas Counselling Centre

Summary Income and Expenditure Account

for the year ended 31 December 2024

Income
Interest and investment income
Gross income for the year
Expenditure
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income/(expenditure) before tax
for the year
Net income /(expenditure )for the year
2024
£
193,057
2,620
195,677
171,013
535
171,548
24,129
24,129
2023
£
121,308
1,578
122,886
148,310
-
148,310
(25,424)
(25,424)

Page 6

St Barnabas Counselling Centre

Balance Sheet

at 31 December 2024

at 31 December 2024
St Barnabas Counselling Centre
Balance Sheet
Envelope ID: 71AD7CDB~~-D~~FAF-~~4~~C6E~~-9~~34F~~-~~138E51AC4930
Company No.
02535600
Notes 2024 2023
£ £
Fixed assets
Tangible assets 14 2,138 -
2,138 -
Current assets
Debtors 15 3,633 12,464
Cash at bank and in hand 121,257 93,666
124,890 106,130
Creditors:Amount falling due within one year 16 (4,691) (7,922)
Net current assets 120,199 98,208
Total assets less current liabilities 122,337 98,208
Net assets excluding pension asset or liability 122,337 98,208
Total net assets 122,337 98,208
The funds of the charity
Restricted funds 17
Restricted income funds 53,702 37,714
53,702 37,714
Unrestricted funds 17
General funds 68,635 60,494
68,635 60,494
Reserves 17
Total funds 122,337 98,208

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 04 July 2025

And signed on its behalf by:

K. Jermyn

Trustee

04 July 2025

Page 7

St Barnabas Counselling Centre

Statement of Cash flows

for the year ended 31 December 2024

Cash flows from operating activities
Net income/(expenditure) per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Decrease/(Increase) in trade and other receivables
Decrease in trade and other payables
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Payments for property, plant and equipment
Dividends, interest and rents from investments
Net cash from investing activities
Net cash from financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances
2024
£
24,129
535
(4,320)
8,831
(3,231)
25,944
(2,673)
4,320
1,647
-
27,591
93,666
121,257
121,257
121,257
2023
£
(25,424)
-
(2,793)
(10,171)
(6,519)
(44,907)
-
2,793
2,793
-
(42,114)
135,780
93,666
93,666
93,666

Page 8

St Barnabas Counselling Centre

Notes to the Accounts

for the year ended 31 December 2024

Basis of preparation

The financial statements 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 UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

St Barnabas Counselling Centre

Notes to the Accounts

Expenditure

Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Office equipment 25% Straight line

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 10

St Barnabas Counselling Centre

Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 11

St Barnabas Counselling Centre

Notes to the Accounts

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Other
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
funds
2023
£
18,470
91,000
623
1,578
1,215
112,886
21,343
126,967
148,310
(35,424)
47,876
12,452
12,452
48,042
60,494
Restricted
funds
2023
£
10,000
-
-
-
-
10,000
-
-
-
10,000
(47,876)
(37,876)
(37,876)
75,590
37,714
Total funds
2023
£
28,470
91,000
623
1,578
1,215
122,886
21,343
126,967
148,310
(25,424)
-
(25,424)
(25,424)
123,632
98,208

Page 12

St Barnabas Counselling Centre

Notes to the Accounts

4 Income from donations and legacies

4
Income from donations and legacies
Unrestricted
£
Donations from individuals
8,059
Grants from charitable
organisations
57,000
Gift aid
7,014
72,073
Donated goods, facilities and services received
Donations from individuals
Grants from charitable organisations
5
Income from charitable activities
Counselling
6
Income from other trading activities
Shop income from sale of
donated goods and services
Garden party income
7
Income from investments
Interest receivable on bank
deposits
Unrestricted
£
8,059
57,000
7,014
72,073
Restricted
£
-
23,000
-
23,000
Total
2024
£
8,059
80,000
7,014
95,073
Total
2023
£
6,055
22,415
-
28,470
Unrestricted
£
92,343
92,343
Unrestricted
£
972
2,969
3,941
Unrestricted
£
2,620
2,620
Total
2024
£
15,073
80,000
95,073
Total
2024
£
92,343
92,343
Total
2024
£
972
2,969
3,941
Total
2024
£
2,620
2,620
Total
2023
£
6,055
22,415
28,470
Total
2023
£
91,000
91,000
Total
2023
£
623
-
623
Total
2023
£
1,578
1,578

Page 13

St Barnabas Counselling Centre

Notes to the Accounts

8 Other income

----- Start of picture text -----
Unrestricted Total Total
2024 2023
£ £ £
CPD and Training 1,700 1,700 1,215
1,700 1,700 1,215
----- End of picture text -----

9
Expenditure on charitable activities
Expenditure on charitable
activities
Supervision
Out of hours
Corporate costs
Governance costs
10 Other expenditure
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
11 Net income/(expenditure) before transfers
This is stated after charging:
Depreciation of owned fixed assets
12 Trustee remuneration and expenses
The nature of the reimbursed expenses
Unrestricted
Restricted
Total
Total
2024
2023
£
£
£
£
10,743
-
10,743
13,518
8,345
7,012
15,357
2,145
5,390
-
5,390
5,680
24,478
7,012
31,490
21,343
Unrestricted
Total
Total
2024
2023
£
£
£
90,437
90,437
65,306
1,629
1,629
4,104
19,427
19,427
22,964
535
535
-
23,200
23,200
21,410
4,830
4,830
13,183
140,058
140,058
126,967
2024
2023
£
£
535
-
2024
2023
Number
Number
No payments were made trustees in 2024 (2023 - nil).
Total
2023
£
13,518
2,145
5,680
21,343
Total
2023
£
65,306
4,104
22,964
-
21,410
13,183
126,967

Page 14

St Barnabas Counselling Centre
Notes to the Accounts
13 Staff costs
2024 2023
Salaries and wages 84,211 57,126
Social security costs 825 -
Pension costs 1,654 1,523
86,690 58,649
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2024 2023
Number Number
Administration 5 4
5 4
14 Tangible fixed assets
Office
Total
equipment
£ £
Cost or revaluation
At 1 January 2024 47,817 47,817
Additions 2,673 2,673
At 31 December 2024 50,490 50,490
Depreciation and
impairment
At 1 January 2024 47,817 47,817
Depreciation charge for the 535 535
year
At 31 December 2024 48,352 48,352
Net book values
At 31 December 2024 2,138 2,138
At 31 December 2023 - -
15 Debtors
2024 2023
£ £
Trade debtors - 10,964
Other debtors 633 -
Prepayments and accrued income 3,000 1,500
3,633 12,464
16 Creditors:
amounts falling due within one year
2024 2023
£ £
Trade creditors 4,329 6,292
Other taxes and social security - 1,353
Other creditors 362 277
4,691 7,922

Page 15

St Barnabas Counselling Centre

Notes to the Accounts

17 Movement in funds

At 1 January
2024
Incoming
resources
(including
other
gains/losses
)
Resources
expended
At 31
December
2024
£
£
£
Restricted funds:
Restricted income funds:
Alan Boswell - Bursary fund
12,006
-
-
12,006
Norwich Charitable trust
fund (Asylum, refugee and
migrant)
25,708
20,000
(7,012)
38,696
Snellings
-
3,000
-
3,000
Total
37,714
23,000
(7,012)
53,702
Unrestricted funds:
General funds
60,494
172,677
(164,536)
68,635
Total funds
98,208
195,677
(171,548)
122,337
Purposes and restrictions in relation to the funds:
Restricted funds:
Alan Boswell - Bursary fund
Alan Boswell is restricted to offering bursaries to clients who can not
contribute a minimum of £18 per session.
Norwich Charitable trust
fund (Asylum, refugee and
migrant)
Norwich Charitable Trust is restricted to costs related to ARM client work
(clients with Asylum, Refugee or Migrant status), costs such as counsellor
expenses, interpreting fees, supervision costs.
Snellings
Snellings is restricted to providing income for the charities garden party in
celebration of their 50th year.
Incoming
resources
(including
other
gains/losses
)
£
-
20,000
3,000
23,000
172,677
195,677
Resources
expended
£
-
(7,012)
-
(7,012)
(164,536)
(171,548)
At 31
December
2024
£
12,006
38,696
3,000
53,702
68,635
122,337

18 Analysis of net assets between funds

Fixed assets
Net current assets
Unrestricted
funds
£
2,138
120,199
122,337
Total
£
2,138
120,199
122,337

Page 16

St Barnabas Counselling Centre

Notes to the Accounts

19 Reconciliation of net debt

Cash and cash equivalents
Net debt
At 1 January
2024
£
Cash flows
£
At 31
December
2024
£
93,666 27,591 121,257
93,666
93,666
27,591
27,591
121,257
121,257
20 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases
2024
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the company
amounted to:
21 Related party disclosures
Controlling party
are as follows:
2024
Other
£
2024
£
1,654
2023
Land and
buildings
£
2023
Other
£
2023
£
1,523

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 17

St Barnabas Counselling Centre

Detailed Statement of Financial Activities

for the year ended 31 December 2024

Income and endowments from:
Donations and legacies
Donations from individuals
Grants from charitable
organisations
Gift aid
Charitable activities
Counselling
Other trading activities
Shop income from sale of donated
goods and services
Garden party income
Investments
Interest receivable on bank
deposits
Other
CPD and Training
Total income and endowments
Expenditure on:
Charitable activities
Supervision
Out of hours
Corporate costs
Total of expenditure on charitable
activities
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Staff training
Staff welfare
Unrestricte
d funds
2024
£
8,059
57,000
7,014
72,073
92,343
92,343
972
2,969
3,941
2,620
2,620
1,700
1,700
172,677
10,743
8,345
5,390
24,478
24,478
84,211
825
1,654
3,253
494
90,437
Restricted
funds
2024
£
-
23,000
-
23,000
-
-
-
-
-
-
-
-
-
23,000
-
7,012
-
7,012
7,012
-
-
-
-
-
-
Total funds
2024
£
8,059
80,000
7,014
95,073
92,343
92,343
972
2,969
3,941
2,620
2,620
1,700
1,700
195,677
10,743
15,357
5,390
31,490
31,490
84,211
825
1,654
3,253
494
90,437
Total funds
2023
£
6,055
22,415
-
28,470
91,000
91,000
623
-
623
1,578
1,578
1,215
1,215
122,886
13,518
2,145
5,680
21,343
21,343
57,126
-
1,523
6,523
134
65,306

Motor and travel costs

Page 18

St Barnabas Counselling Centre

Detailed Statement of Financial Activities

Travel and subsistence
Premises costs
Rent
Light, heat and power
General administrative costs,
including depreciation and
amortisation
Depreciation of Office equipment
Bad debts
Equipment repairs and
maintenance
General insurances
Software, IT support and related
costs
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income/(expenditure)
Net income/(expenditure) before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
1,629
1,629
16,500
2,927
19,427
535
-
9,400
2,163
-
5,682
5,955
-
23,735
2,838
1,992
4,830
140,058
164,536
-
8,141
8,141
-
8,141
60,494
68,635
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7,012
-
15,988
15,988
-
15,988
37,714
53,702
1,629
1,629
16,500
2,927
19,427
535
-
9,400
2,163
-
5,682
5,955
-
23,735
2,838
1,992
4,830
140,058
171,548
-
24,129
24,129
-
24,129
98,208
122,337
4,104
4,104
19,950
3,014
22,964
-
404
9,314
2,533
254
5,963
2,892
50
21,410
2,001
11,182
13,183
126,967
148,310
-
(25,424)
(25,424)
-
(25,424)
123,632
98,208

Page 19