2022-12-31-accounts

Charity Number: 1003589

THE ENFIELD COUNSELLING SERVICE

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2022

THE ENFIELD COUNSELLING SERVICE

CONTENTS

	Page
Trusteesand Advisers	1
Report of the Trustees	2-4
Independent Examiners Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Financial Statements	8-10

THE ENFIELD COUNSELLING SERVICE

TRUSTEES AND ADVISERS YEAR ENDED 31ST DECEMBER 2022

Registration Number:	1003589
Address:	1A London Road, Enfield, EN2 6BN
Trustees:	Julia Watson
	Patrick Madigan – resigned 1 July 2023
	Christopher Dobson – resigned 30 June 2022
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

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THE ENFIELD COUNSELLING SERVICE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022

The trustees present their annual report for the year ended 31st December 2022 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 6 to the accounts.

During the financial year, the charity moved to new premises and incurred increased costs both one off and recurring that had to be absorbed from reserves.

In the new academic year, ending 31/08/2023, additional income streams were added to the core activities and coupled with the restructuring of training costs, has allowed us to operate on a small deficit. Additional training courses will be added in the foreseeable future, to further increase revenue which should enable the charity to generate surpluses moving forward.

Achievement and performance

After moving into new Premises at London Road in September 2021, the newly refurbished offices opened for counselling in April 2022, and for in person training in September 2022.

We offer courses at four levels: Six Week Introduction To Psychodynamic Counselling, One Year Certificate in Psychodynamic Counselling, Three Year Diploma In Psychodynamic Counselling, and the advanced level Diploma in Psychodynamic Psychotherapy.

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THE ENFIELD COUNSELLING SERVICE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022

During 2022 the Centre conducted 136 appraisals of new clients, adding 108 new clients, and averaging approximately 125 current clients throughout the year.

As of December 31[st] 2022 there were 46 students and trainees, and 24 qualified counsellors

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 £237,539 (2021 £264,791). Net deficit for the year amounted to £24,319 (2021 £28,703 surplus). At the end of the financial year reserves were £67,709 (2021 £92,028). 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.

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THE ENFIELD COUNSELLING SERVICE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2022

Approved by the Trustees and signed on their behalf by :

Julia Watson Trustee

Approved on: 30 October 2023

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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 2022, which are set out on pages 5 to .

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: 30 October 2023

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THE ENFIELD COUNSELLING SERVICE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022

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 Rental costs and rates Subscriptions Printing, postage and stationery Legal fees Insurance Telephone General expenses Cleaning Repairs Bank charges Depreciation Advertising Governance costs (note 6) Total expenditure NET (DEFICIT)/INCOME FOR THE YEAR Reconciliation of funds At 1st January 2022 At 31st December 2022

Total Total Funds Funds 2022 2021 £ £ 94,887 100,460 129,917 147,789 9,384 5,881 3,009 10,650 342 11 237,539 264,791 60,444 47,092 69,941 77,222 13,468 7,871 63,604 62,135 22,601 14,483 1,868 751 3,456 486 - 4,935 2,763 2,572 718 755 1,961 3,394 2,761 3,856 2,355 1,460 484 408 929 - 1,338 250 12,187 9,398 261,858 236,088 __ _ (24,319) 28,703_ 92,028 63,325 67,709 92,028

The attached notes on pages 8 to 10 form part of these financial statements.

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THE ENFIELD COUNSELLING SERVICE

BALANCE SHEET AS AT 31ST DECEMBER 2022

Note FIXED ASSETS CURRENT ASSETS 2 Debtors – due within one year 7 72,858 Debtors – due over one year 9,125 Cash at bank 94,173 ______ 176,156 Creditors -falling due over one year 8 109,947 __ NET ASSETS REPRESENTED BY: Unrestricted general fund TOTAL FUNDS	2022 £ 1,500 66,209 67,709 ===== 67,709 67,709	69,757 9,125 120,702 199,584 108,635 _	2021 £ 1,079 90,949 92,028 ===== 92,028 92,028

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

Trustee: Julia Watson

Approved on: October 2023

The attached notes on pages 8 to 10 form part of these financial statements.

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THE ENFIELD COUNSELLING SERVICE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

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) Tangible fixed assets

• Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Computer equipment 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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

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

• basis.

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

h) 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.

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THE ENFIELD COUNSELLING SERVICE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

1. ACCOUNTING POLICIES – con't

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

j) 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. FIXED ASSETS

Computer Equipment £ Cost – brought forward 1,079 Additions 829 Cost – carried forward 1,908 Accumulated depreciation Charge for year and carried forward 408 Net book value – at 31 December 2022 1,500 Net book value – at 31 December 2021 1,079

3. TAXATION

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

4. REMUNERATION OF TRUSTEES

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

5. STAFF COSTS

• No employee received emoluments of over £60,000 during the year (2021 £nil). There was one full time staff member (2021: one) and two part time staff (2021:2) plus external advisors.

6.	ANALYSIS OF SUPPORT COSTS		Charitable	Governance
		Total	Activities	costs
		£	£	£
	Rent, rates and service charges	25,112	22,601	2,511
	Fees	16,428	13,468	2,960
	Staff costs	67,160	60,444	6,716
		_	_	_
		108,700	96,513	12,187
		_____	_____	_____

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THE ENFIELD COUNSELLING SERVICE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

7.	DEBTORS	2022	2021
		£	£
	Due within one year:
	Prepayments and accrued income	72,858	69,757
		_____	______
	Due over one year:
	Other debtor	9,125	9,125
		_____
		2022	2021
		£	£
8.	CREDITORS:Amounts falling due within one year
	Accruals and deferred income	93,161	97,800
	Other creditors	16,786	10,835
		_____	_
		109,947	108,635
		_____	_
9.	RELATED PARTY TRANSACTIONS

During the year one of the trustees donated £Nil (2021: £9,125) to the charity.

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