Charity Number: 1003589 THE ENFIELD COUNSELLING SERVICE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
THE ENFIELD COUNSELLING SERVICE CONTENTS Page Trustees and Advisers Report of the Trustees Independent Examiners Report Statement of Finaneial Activities Balance Sheet Notes to the Financial Statements
THE ENFIELD COUNSELLING SERVICE TRUSTEES AND ADVISERS YEAR ENDED 31ST DECEMBER 2024 Registration Number: 1003589 Address: l A London Road, Enfield, EN2 6BN Trustees: Julia Watson Patrick Madigan - appointed 210112024 Rita De¢gan - appointed 210112024 Independent Examiner: S.J.H¢rtzberg Esq Chartered Accountant 18 Glebelands Avenue London E182AB Bankers: CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent, MEI 9 4JQ th Constitution Adopted 10 November 1990 amended 7 June 1991 Page: I
THE ENFIELD COUNSELLING SERVICE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024 The trustees present their annual report for the year ended 31st December 2024 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 SeiCe5 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. Achievement and performance We have a good flow of clients and course numbers are healthy. We have a good reputation within the community within IAPT who refer lots of clients, also with local GP'S and social services within Enfield and surrounding boroughs. In terms of training, we had 15 Supervision groups for Year 1-3 Diploma course. Therefore we had approximately 75 students and Counsellors receiving weekly Supervision. On the Psychotherapy Course we had another 8 students receiving twice-weekly Supervision. This last year we offered: 1. 4 week Introduction To Counselling Course. 2. Two, one year Certificate Courses. 3. Three Year Professional Diploma in Psychodynamic Counselling Course. 4. One year Psychodynamic Psychotherapy Course. 5. One Year Psychodynamic Supervision Course. 6. One Year- monthly- Psychodynamic Couples Course. Page:2
THE ENFIELD COUNSELLING SERVICE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024 We continue to run the Psychodynamic Film Course on a monthly basis. We also offer Psychodynamic workshops along Psychodynamic themes. 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 £326,096 (2023 £275,601). Net surplus for the year amounted to £38,95212023 £9,766). At the end of the financial year reserves were £116,427 {2023 £77,475). 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 charitys 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: October 2025 Page:3
INDEPEINDENT 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 2024, which are set out on pages 5 to9. 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 audil is not required for this year (under Section 144(2) of the Charities Aci 2011 (the 2011 Act)) and that an independent examination is needed. It is my responsibility to: examine the accounts (under Section 145 of the 201 l 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 statc whether particular matters have come to Iny attention. BASIS OF INDEPENDENT EXAMtNER'S REPORT My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a rei'iew of the accounting records kept by the Charity and a coinparison of the accounts presented with those records. It also includes consideration of an! 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 slatement below. INDEPENDENT EXAMINER'S STATEMENT In connection with my examination. no matter has come to my attention which gives me reasonabl¢ cause to believc that in any material respect the requirements to keep accounting records in accordance with Section l JO of the 201 l Act; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 201 l Act have not been met. or to which, in my opinion, attention should bc 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 b), 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 l April 2015 which is r¢f¢rred to in th¢ extant regulations but has been withdrawn. We understand that this has been done in order for the accounts to provide a true and fair iiiew in accordance wilh The Generally Accepted Accounting Practice effective for reporting periods beginning on or after l January 2015. S. Hertzberg ACA Chartered Accountant 18 Glebelands Avenue LONDON E182AB Date: October 2025 Page:4
THE ENFIELD COUINSELLING SERVICE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024 Total Funds 2024 Total Funds 2023 INCOME Income from charitable activities Fees from clients for counselling services Fees for training Fces for miscellaneous services 105,816 203,643 12,366 100,372 150,00) Income from generated funds Donations and fund raising activities Interest on cash deposits ,104 3,167 12, 190 1, 718 Tot21 income 326,096 27i,601 EXPENDITURE Charitable activities Staff costs Training costs Fees payable Supervision costs Rental costs and rates Subscriptions Printing, postage and stationery Legal fees Insurance Telephonc General expenses Cleaning Repairs Bank charges Depreciation Advertising Governance costs (note 6) 80,199 51,420 14,750 71,645 61,029 14,986 i2,663 50, 769 2, 045 2,172 28,518 2,485 2,253 2,519 814 957 3,076 ,491 200 767 2,567 751 7il 3,350 1,966 341 767 3,687 Total expenditure 287,144 265,835 NET INCOME FOR THE YEAR 9, 766 Reconciliation of funds At I st January 2024 77,475 67, 709 At 31st December 2024 116,427 77,475 The altached notes on pages 8 lo Ioform parl ofihesefin(mcial slalepnents. Page:5
THE ENFIELD COUINSELLING SERVICE BALANCE SHEET AS AT 31ST DECEMBER 2024 2024 2023 Note FIXED ASSETS 1,127 1,894 CURRENT ASSETS Debtors - due w ithin one year Debtors - due over one year Cash at bank 24,280 9, 125 118,970 9,125 145.277 187,833 li2.375 Creditors - falling due over one year 72,533 76, 794 NET ASSETS 115,300 75,581 116,427 77,475 REPRESENTED BY: Unrestricted general fund 116,427 77,475 TOTAL FUNDS 116,247 77,475 The financial statements were approved by thc trustecs and signed on their behalf by: Trustee: Julia Watson Approved on: October 2025 The allached noles on pages 8 10 Ioforin parl ofihesefiiiancial slaleiiienls. Page:6
THE ENFIELD COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 l. AccouiYfING POLICIES In preparing the financial stateTn¢nts 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 Gencrall), Accepted Practic¢ as it applies from l January 2015. The financial statements have been prepared to give a true and fair view and hav¢ 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 b), 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: Stateinent of Recommended practice effective from l April 2005 ivhich has since been withdrawn. The accounts have been prepared in sterling, which is the functional currency of the charity. Monetary amounts in these stat¢m¢nts are rounded to the nearest £. The accounts have been prepared under the historical cost convention. accounting policies adopted are set out below. The principle 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 impairinent 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 % strdight line The gain or loss arising on the disposal of an asset is detern]ined 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. Bank interest receivable is included in the Statement of Financial Activities on an accruals 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. Page:7
THE ENFIELD COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 l. AccouiYfING 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 subsequentl), measured at their settlement N'alue. 2. FIXED ASSETS Computer Equipment Cost- brought and carried fonvard Accumulated depreciation Brought fonvard Charge for year Carried forward 1,175 767 Net book value- at 31 Deceinber 2024 Net book value- at 31 December 2023 TAXATION The charity is registered and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes. 4. REMUINERATIOIN OF TRUSTEES No remuneration or expenses 'ere paid to the Trustees who served during the year. 5. STAFF COSTS No employee received ¢inoluments of over £60,000 during the year (2023 £nil). There were two full time staff member (2023: one) and onc part time staff (2023.2) plus external advisors. 6. ANALYSIS OF SUPPORT COSTS Charitable Activities Governance costs Total Rent, rates and service charges Fees Staff costs 31,687 20,039 89.110 28,518 14.7iO 3,109 5, 289 J40.836 123,467 17,369 Page:8
THE ENFIELD COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 7. DEBTORS 2024 2023 Due within one year: Prepayments and accrued incom¢ 33,431 24,280 Due over one year: Other debtor 9,125 9, 125 2024 2023 8. CREDITORS: Amounts falling due within one year Accruals and deferred income Other creditors 49,439 23,094 57,)66 19,228 76, 794 9. RELATED PARTY TRANSACTIONS During the year one of th¢ trustees donated £Nil (2023: £5,000) to the charity. Page:9