2020-12-31-accounts

Charity Number: 1003589

THE ENFIELD COUNSELLING SERVICE

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2020

THE ENFIELD COUNSELLING SERVICE

CONTENTS

	Page
Trusteesand Advisers	1
Report of the Trustees	2-3
Independent Examiners Report	4
Statement of Financial Activities	5
Balance Sheet	6
Notes to the Financial Statements	7-8

THE ENFIELD COUNSELLING SERVICE

TRUSTEES AND ADVISERS YEAR ENDED 31ST DECEMBER 2020

Registration Number:	1003589
Address:	1A London Street, Enfield, EN2 6BM
Trustees:	Julia Watson
	Patrick Madigan
	Christopher Dobson
Independent Examiner:	S.J.Hertzberg Esq
	Chartered Accountant
	18 Glebelands Avenue
	London
	E18 2AB
Bankers:	CAF Bank
	25 Kings Hill Avenue
	Kings Hill
	West Malling
	Kent, ME19 4JQ
Constitution Adopted 10th	November 1990 amended 7th June 1991

Page:1

THE ENFIELD COUNSELLING SERVICE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020

The trustees present their annual report for the year ended 31st December 2020 which have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charities governing document, the Charities Act 2011 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 published on 16 July 2014. A copy of these accounts have been filed with the Charity Commission.

Our Aims and objectives

The principal purpose of the Charity is to relieve persons living or working in the London Borough of Enfield and the adjoining neighbourhood who are suffering from mental or emotional distress by the provision of a counselling service and in addition to educate and train persons in the principles and practice of counselling.

The aim of the charity is to provide counselling and psychotherapy on an affordable basis to people with emotional, psychological and relationship problems. To provide high quality professional training to equip counsellors to work safely in institutions or in independent practice.

Structure, Governance and Management

The charity operates under its constitution which was adopted 10 November 1990. The charity is run by an Executive and Advisory Committee who also act as the charity trustees, meeting at least three times a year. The committee consists of two officers and up to six additional persons.

The committee members annually review the risks the charity faces. Those identified are statutory rules regarding the safety of its operations and adherence to relevant standards affecting the services supplied by the charity. These are ameliorated by the charity being affiliated to the Westminster Pastoral Foundation together with formulating appropriate policies which are regularly reviewed and updated as necessary.

Review of activities

The majority of the charity’s income is derived from fees for the provision of counselling services and training. The results for the period are set out on page 5 to the accounts. The trustees are pleased to note the charity generated a surplus for the year and a further surplus is expected for 2021 due to increased participation in training courses and counselling sessions. This will enable the charity’s reserves to further increase to a satisfactory level.

Achievement and performance

The Centre closed in March 2020 due to Covid in order to safeguard staff, counsellors, trainees and clients. Counselling continued via telephone and although thus resulted in the loss of some clients as Covid restrictions continued most of them returned. The Covid Pandemic made us rethink how we were to continue operations in training and face to face counselling.

As for training and supervision this was undertaken via zoom and has worked well. This method has been approved by the professional bodies that we belong to. Additional courses widening the training the Centre can offer students commenced in the year and proved very popular. As result of these changes the Centre maintained the quality of service that we are offering. Moving forward it is hoped new, safer premises will be moved into in 2022.

Page:2

THE ENFIELD COUNSELLING SERVICE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2020

Financial review and reserves

The majority of the charity’s income is derived from fees for the provision of counselling services and training . Incoming resources generated £208,017 (2019 £186,264). Net incoming resources for the year amounted to £22,159 (2019 £18,353). At the end of the financial year reserves were £63,325 (2019 £41,166). The adequacy of the reserves is reviewed twice a year by the Trustees to ensure they meet the charity’s requirements.

Executive and Advisory Committee Members

The Trustees are appointed under the relevant terms of the charity’s constitution. The Executive and Advisory committee is responsible for the day to day management of the charity.

Trustees’ responsibilities in relation to the financial statements

The Trustees 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).

The law applicable to Charities in England and Wales 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 of the charity for that period. 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;

• state whether applicable accounting standards have been followed subject to any departures disclosed and explained in the financial statements, and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The trustees are responsible for keeping proper accounting records which 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 Charities 2011 Act, the Charity (Accounts and Reports) Regulations and the provisions of the trust deed. 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.

Approved by the Trustees and signed on their behalf by :

Julia Watson Trustee

Approved on: 25 October 2021

Page:3

INDEPENDENT EXAMINER’S REPORT TO THE MANAGEMENT COMMITTEE OF THE ENFIELD COUNSELLING SERVICE

I report on the accounts of the Charity for the year ended 31 December 2020, which are set out on pages 5 to 8.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The Charity’s trustees are responsible for the preparation of the accounts. The Charity’s trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts (under Section 145 of the 2011 Act);

• to follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the 2011 Act); and

• to state whether particular matters have come to my attention.

BASIS OF INDEPENDENT EXAMINER’S REPORT

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER’S STATEMENT

In connection with my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in any material respect the requirements

2. to keep accounting records in accordance with Section 130 of the 2011 Act; and

3. to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act

have not been met; or

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Other matters

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the Financial Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended practice issued on 1 April 2015 which is referred to in the extant regulations but has been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair view in accordance with The Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

S. Hertzberg ACA Chartered Accountant 18 Glebelands Avenue LONDON E18 2AB Date: 25 October 2021

Page:4

THE ENFIELD COUNSELLING SERVICE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020

INCOME Income from charitable activities Fees from clients for counselling services Fees for training Fees for miscellaneous services Income from generated funds Fund raising activities Interest on cash deposits Total income EXPENDITURE Charitable activities Staff costs Training costs Fees payable Supervision costs Rent Subscriptions Printing, postage and stationery Legal fees Insurance Telephone General expenses Cleaning Repairs Bank charges Advertising Governance costs (note 5) Total expenditure NET INCOME FOR THE YEAR Reconciliation of funds At 1st January 2020 At 31st December 2020	Total Funds 2020 £ 89,012 108,896 6,639 3,411 59 _ 208,017 44,417 66,587 7,186 34,130 10,710 1,031 1,296 - 2,432 859 1,051 2,580 1,900 252 2,746 8,681 185,858 ______ 22,159 41,166 63,325	Total Funds 2019 £ 89,867 82,863 11,169 2,635 90 _ 186,624_ 38,573_ 56,409 11,161 23,840 10,339 2,670 2,609 1,320 2,346 487 1,233 2,083 4,056 159 2,995 7,991 168,271 _____ 18,353 22,813 41,166

The attached notes on pages 7and 8 form part of these financial statements.

Page:5

THE ENFIELD COUNSELLING SERVICE

BALANCE SHEET AS AT 31ST DECEMBER 2020

Note CURRENT ASSETS Debtors 6 Cash at bank Creditors -falling due over one year 7 NET ASSETS REPRESENTED BY: Unrestricted general fund TOTAL FUNDS	2020 £ 75,271 94,305 169,576 106,251 _ 63,325 ___ 63,325 63,325	2019 £ 42,824 69,396 112,220_ 71,054 _ 41,166
		___ 41,166 41,166

The financial statements were approved by the trustees and signed on their behalf by:

Trustee: Julia Watson

Approved on: 25 October 2021

The attached notes on pages 7 and 8 form part of these financial statements.

Page:6

THE ENFIELD COUNSELLING SERVICE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020

1. ACCOUNTING POLICIES

In preparing the financial statements the following accounting policies have been complied with:

• a) Basis of preparation - The financial statements have been prepared in accordance with the charity’s governing document, the Charities act 2011 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 (FRS 102) and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements have been prepared to give a true and fair view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair’ view. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended practice effective from 1 April 2005 which has since been withdrawn.

The accounts have been prepared in sterling, which is the functional currency of the charity. Monetary amounts in these statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention. The principle accounting policies adopted are set out below.

The Enfield Counselling Service meets the definition of a public benefit entity under FRS 102.

• b) Going concern – after making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

• c) Fees for counselling services are included on a receivables basis

• d) Fees for training are included on an accruals basis.

• basis.

• f) All expenditure is included in the Statement of Financial Activities on an accruals basis.

g) General funds are surpluses arising from fees and other incoming resources receivable or generated for the objects of the charity for use without any specified purpose.

h) Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity.

• i) Financial instruments – the charity only has financial assets and financial liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. TAXATION

• The charity is registered and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.

Page:7

THE ENFIELD COUNSELLING SERVICE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020

3. REMUNERATION OF TRUSTEES

• No remuneration or expenses were paid to the Trustees who served during the year.

4. STAFF COSTS

• No employee received emoluments of over £60,000 during the year (2019 £nil). There was one full time staff member (2019: nil) and two part time staff (2019:3) plus external advisors.

5.	ANALYSIS OF SUPPORT COSTS		Charitable	Governance
		Total	Activities	costs
		£	£	£
	Rent	11,900	10,710	1,190
	Fees	9,742	7,186	2,556
	Staff costs	49,352	44,417	4,935
		_	_	_
		70,994	62,313	8,681
		_____	_____	_____
6.	DEBTORS		2020	2019
			£	£
	Prepayments and accrued income		75,271	42,824
			_____	______
			2020	2019
			£	£
7.	CREDITORS:Amounts falling due within one year
	Accruals and deferred income		95,438	59,971
	Other creditors		10,813	11,083
			_____	_
			106,251	71,054
			_____	_

Page:8