CHARrrY REGISTRATION NUMBER: 1005967
The Norwich Centre for Personal Professional and
Spiritual Development
Unaudited financial statements
31 August 2024

The Norwich Centre for Personal Professional and Spiritual
Development
Financial statements
Year ended 31 August 2024
Trustees. annual report
Independent examinerfs report to the bustees
Statement of financial activitss
11
Balance sheet
12
Notes to the financial statenEnts
13

The Norwich Centre for Personal Professional and Spiritual
Development
Trustees, annual report
Year ended 31 August 2024
The tru5tee5 present their report and the unaudsted financial ststements of the charity for the year ended
31 August 2024.
The financial statements have been prepared in accordance with the accounting policies set out in notes to
the accovnts and comply with the charity's goveming dcrument, the Charities Ad 2011 and Accounting and
Reporting by Charities: Statement of Recommended practi￿ applicable to charities preparing their accounts
in accordan￿ with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland published
in October 2019.
Reference and administrative detalls
Reglstored charity name
The Norwich Centre for Personal Professional and Spiritual
Development
Charity registration number
1005967-
Prlnclpal office
7 Earlham Road
Norwich
Norfolk
NR2 3RA
The trustees
The Irustees who served during the year and at the date of approval were as follows:
Richard Capper
Pat Gibney (appointed 13 September 2023)
John Jackson
Simon Jones
J Keamey (appointed 13 Septernber 2023)
D Lipinska
Paul Solomon Sept
Barbara Trevalion (appointed 22 November 2023)
Direclor
Drcaroline Kitcatt {retired 21 November 2023)
Mrs Maggie Southworth (appointed 1 September 2023)
Independent examiner
Jacquie RawNorxl
Adepta Limited
Unit 6 Hill Fami
Kirby Road
Kirby Bedon
Norwich
NR14 7DU
Bankers
CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ

The Norwich Centre for Personal Professional and Spiritual
Development
Trustees, annual report (contsnued)
Year ended 31 August 2024
Objectives and actlvities
The objectives of the Charity were established by the original trust deed being:
The relief of persons who are in conditions of need. hardship, or distress.
provision of counselling seNices to individuals and groups.
. The advan￿ment of public education esp&ially education in counsdling skills.
The Charity meets the at)ove objwAives through the foll(Aving activities..
Individual counsdling
. A young person's counselling service for marginalized gtuups aged 18 - 25
. Provision of a progrdmme of personal and professional developr[￿llt wurses. workshi)ps and groups.
There have been no major changes during the year in either the activities of the Charity, or the poliaes
adopted in the furthera￿ of the above activstie5.
Publlc Benefft
The trustees have paid dug ward to guidance issued by the Charity Commission in d￿lding what activities
the charity should undertake.
Achievements and performance
This report covers the 12 months from 1st September 2023 to 31st August 2024.
As we become more and more secure in our being able to operate withoui a global pandemic throwing us
into a different trajectory. we get closer to our previous nomial. The majority of our counselling and training
work is delivered in person in the traditional way. However, we did continue to offer online counselling where
this was needed or wanted by the dient but keptlhe exploratory sessions in person. This has created a great
balance of being able to offer both types of sessions, faCe40-fa￿ or online, but also given huge flexibility for
those who find accessing the centre difficult. those who had to go home due to personal Circumstan￿ or
university vacations and for dients for which it is simply their weferred option.
The courses were predominantly delivered in person and students, I believe. appreciated being able to share
a room with people and. more importantly, the support that can be generated within the groups. Moving
forward, the diploma course will be incorporating the online element into the training and therefore the trainees
will be expected to undertake a number of closely supwted online dient hours as part oftheirtraining. The
majority of client hours will refflain face-to-face and their training sessions will be, in the majority. in person
but some will also be online to refiect this new element of the course.
The NO￿lCh Centre provides daylime counselling during Offi￿ hours from Monday to Friday. The following
breakdowns and statistics look at all sessions held within the counselling seNice:
Spiritual Accompaniment was offered by Brian Thome only and these sessions arg induded within the daytime
statistics
Counselllng services
Daytime Clients
The total number of booked sessions available to dienls from 1 st September 2023 to 31 st August 2024,
excluding planned breaks. held slots and unfilled spaces. was 1546. This includes supervision, spiritual
accompaniment and exploratory sessions. This is much higher than lasl yearfs total of 808.

The Norwich Centre for Personal Professional and Spiritual
Development
Trustees. annual report (contin
Year ended 31 August 2024
Achievements anil perfomiance (et￿￿￿￿)
Client breakdown Norwieh Cents?
In total, including spaces that were held for clients. unfilled SPa￿S and planned breaks, there were 1683
available sessions for rKJunselling. supervision. exploratory sessions or spiritual accompaniment.
A total of 208 different clents accessed The Norwich Centre's semces betwèen 1st September 2023 to 31 st
August 2024. 59 individuals made contact and booked exploralory sessions, however 7 of these didn't attend
their bwked exploratory session. There were a fvrther 38 clierrts wtho contscted us for initial infomation and
then never followed through to book an exploratory.
Of those who did have counselling. including those who started before 1 st September 2023 and those who are
still current clients, 29 had 6 sessions or less, 10 had 7 to 12 sessions, 8 had 13 to 18 sessions and 38 had 19
or more sessions. Of these. 1 was a client who accessed The Norwich Centre for supervision and 7 accessed
the centre for spiritual accompaniment {Ihese are included in total dient number).
In 2022-2023. the total number of clients over 12 months was 108, so The NO￿lCh Centre has seen a
considerable increase in its charity clients. This is due.to recruits'ng more trainees from the Diploma course,
who started seeing dients as of Spring 2023.
Total Sessions by Year
2000
1800
1724
1600
IE2
15_4fi
1400
1200
873
800
600
400
200
0119119-
3118120
0119120-
3118121
OV9ni-
3118122
OIICP3122-
31108123
01109123-
31108124
Waltlng List
The waiting list was open in September 2023 and closed on 7th February 2024. It has remained dosed
since. Vve have been able to move clients from the waiting list and into sessions more quickly by putbng an
employed counsdlor in place and hope to reopen the waiting list again ready for our new trainees in 2025.
Client breakdown Nonvlch Centre Pmjects
Client numbers for 1 September 2023 to 31 AUg￿￿t 2024= 181 (22123 = 194).

The Norwich Centre for Personal Professional and Spiritual
Development
Trustees. annual report fcontsnued)
Year ended 31 August 2024
Client breakdown Norwich Centre Youth Connect
Client numbers for 1 September 2023 to 31 August 2024 = 89
Achievements and perfomiance (conhnuedj
Training Courses
The Norwich Centre ran a variety of different training c￿rSe$ be￿een 1 st September 2023 and 31 st August
2024..
Introduction to Counselling Skills - 14 spa￿S
Autumn {Monday) 2023 - 15 students completed succe5sfvIIy.
Spring (Monday) 2024 - 13 students completed successftjlly.
Summer (Monday) 2024 - 13 students completed successfully.
Certificale in Counselling Skills 2023124- 14 spaces and a second course with 18 spaeks
No￿l¢h Centre group- 12 of 14 students completed successfully.
NO￿lCh Wellbeing Centre group- 16 of 18 students cnmpleted successfully.
Diploma in Counselling 2022124- 22 spa￿$
. The course started with 21 students. 19 students completed successfully over the summer and the
remaining 2 are expected to COTnplete soon.
Conclusion
The Norwich Centre continues lo prowde counselling and training opportunities lo a wide variety of individuals.
It was great to be able to offer the inajority of our counselling and training in person and we feel we are leavin9
the impact of the pandemic behind us. However. a really positive consequence of the pandemic is that the
option of on-line working is fully embedded within the service now which allows for more clients to access the
service, particularly when coming to the centre 15 a challenge for a variety of reasons., this increases our
accessibility for clients and also allows us to be flexible on those occasions when coming to the centre is difficu
or if on-line working is the prefeThed modalty.
We continue to be grateful to all our staff. volunteers and trainees who give their time and help us continue to
provide the great services that we do. The team has grown over this last year with thè introduction of a young
person's provision, Youth Connect. which has been a great success and continues to grow from strength to
strength. Additionally. we have a fantsstic team of counsellors and tutors who are our biggest asset. The
NO￿lCh Centre staff and volunteer team is a bri1Sianl team of person-centred counsellors and trainers, and the
essential admin team, and it is a great privilege to be part of such a positive and professional team. Equally,
we are thankful to regularly have Brian Thome in the building to offer spiritual guidance which brings a
considerable revenue to The Norwich Centre. Early this year. our previous Director retired after almost 24
years in post and we welcomed Maggie Southworth as the new Director of the Norwich Centre.
This year has felt particulady exciting as we have managed to make a number of improvements to thè physical
surroundings.. We have had the centre decorated and new carpets have been fitted in all the counselling rooms.
In addition. we have had new windows on the front of the building and are in the process of re-configuring the
building to incorporate another counselling room. which is fantastic and means we have more capacity to see
clients, can offer more trainee placemenls and. most importantly. will have another room which can be
accessed by those who find stairs a challenge. We also have a lovely little sofa spruarfg up the admin office.
a present from the new Director. where counsellor5. trairEes and the rest of tke team can enjoy a moment of
- relaxation whilst waiting for dients.

The Norwich Centre for Personal Professional and Spiritual
Development
Trustees. annual report (¢onlYnued)
Year ended 31 August 2024
We continue to be able to offer placements to the trainees on our Diploma course and have enjoyed having 9
new trainees this year, most of whom started on placement wilh us in sprirvJ 2023 and worked with us unlil
summer 2024.
A number of our trainees have decided to stay on as both volunteer counsellors and potents'ally in other
capacities where opportunilies arise. We conlinue to be hugely appreciative to our trainees and very much
ènjoy having them as part of the Norwich Cenire family whilst supporting them in therr professional
development.
Our courses have continued to recruit strongly and were run effectively through 2023-2024. They represent a
valuable resource to local counselling organisations by providing trainees arKI well-trained professional
counsellors and they support us in chaiity v￿rk.
We were successful in our bid for funding to provide a new service for young adults (aged 18-25) who would
nol typically access counselling. We managed to get 2 grants. one for £25000 from Healthy Young Minds and
ona for £5000 from Handelsbanken which enabled us to advertise for a 28 hour per week senior counsellor
and a 1 day a week counsellor. The senior counsellor will focus an those clients who have moderate to seve
mental health issues and the one day a week counsellor will f(Kus on the mild to moderate clients. Adverts for
both of those positions went out in August of this year and we have now successftjlly reGruiled for these
posls. The service was up-and-running in the autumn of this year and we will hav8 to be ever mindful of
securing future funding so as to be able to continue to provide this popular service in the future. We have
completed a fijnding application to the Lottery and await the outcome with optimism. This application would
secure funding for the project for 5 years if it 15 successful. The seNice offers tim&limited free counselling to
young peopleladults aged 18 - 25 years and is especially targeling those who are often classed as coming
from harder to reach groups such as care leave￿. asylum seekers, people of colour, disabled people and other
marginalised groups.

The Norwich Centre for Personal Professional and Spiritual
Development
Trustees. annual report (continued)
Year ended 31 August 2024
Financial review
Total income generated for the year amounted to £281,732 (2023.. £270,572) of which £267.302 (2023:
£237,812) was unrestricted. Expenditure for the year amounted to £257,348 (2023: £221,138} of which
£254,708 {2023: £215,921) wa5 unrestricted. Overall the charity produced an uniestricted surplus of
£12,594 (2023: £21,891) and a suwus was made in the restricted fijnds of £11,790 (2023.. £27.543).
Total reseNes of the charity increased to £318.613. Of this total, £209,467 {2023: £196,873) related to
unrestricted funds, with £54.320 financing fixed assets and designated funds. The uncommitted free reserves
of the charity therefore increased frorn £138,755 at 1 September 2023 to £151.283 at 31 August 2024.
Reserves policy
It is the longer-lem intention of the trustees to build free reserve5 sufficient to cover the operating costs of
the charity for a 6 month peri¢)d and thereby secure the ￿ntInued provision of ils seFvices to the needy in the
event of significant demands for such service being plawj upon it without immediate funding.
Thg free rasarvas at 31 Au9USt 2024 amountad to £151,283 {2022= £138,755) representing approximately 7
months, expenditure. excluding depreciation. Designated funds totalled £54.320 12023: £52.228} and
restricted funds totslled £108.696 at 31 August 2024 (2023: £￿.9061.
Plans for future periods
The cost of living crisis is impacting on the charity both in the fonn of increased costs, and on the amount that
the charity clients can pay.
Structure• governance and management
Governing document
The charity was constituted under a trust deed dated 28 October 1991, which was amended by supplemental
It￿st deeds andlor deeds of variation dated 8 October 1993, 10 October 1997 and 8 January 2004.
Recruitment and Appointment of Trustees
Trustees are recruited and appointed periodicalty in orderto provide the charity with a balanced board with a
range of skills and knowledge. Prospective new trustees are introduced to Ihe existing board for consideration
of appointrnent and are appointed by majority vole of board members in attendan￿ at the meeting at which
the prospective new trustees are introdu￿d.
The trustees who served during the year, and at the date of this rewrt, are listed on page 1.
Induction and tralning of Trustees
All new Trustees are provided with:
. The trust deed and deeds of variation
. The latest accounts of the charity
Details of the Charity Commission publicatirm - The Essential Tnjslee: "Whal you need to know. what you
need to do.
In addition. Triistees are encouraged to read Charity Commission and olher newsletters and to attend courses
designed to keep them abreast of their duties and responsibilities.

The Norwich Centre for Personal Professional and Spiritual
Development
Trustees. annual report (¢orflnued)
Year ended 31 August 2024
Structure, governance and management (contin
Organisattonal Structure
Control of the Charity and responsibility for setting of polw and the making of strategic decisions rests with
the Trustees, who meet at least 3 times a year. or more regularfy should the need so arise.
Day to day operational control and management of the organisation is delegated to the Director. The Centre
Director is assisted in the functions of administration and finance by pemianent staff and the use of extemal
professional advisers in legal and finance matters.
The Charity's counselling serVi￿S are provKled largely through the use of volunteers. who are professionally
trained and appropriately qualified. Counselling seNices are also provided by the Director. And a small team
of paid, qualffied and more experienGed counsellots.
Appropriate supervision of coun5ellors is achieved through the use of both dedicated staff and extemal
professionals. including qualified counsellors.
The Charity employs appropriately qualified and experienced tutors and facilitators for courses and
workshops.
Risk assessment
The trustees have assessed the major risks lo which the charity is exposed. and are satisfied that systems
are in place to mitigate exposure to the major risks.
As the charity derives tho majority of its Ir￿ome from disuetionary spenthng, voluntary donations.
contributions and grants, its sensitivity to pressures on personal finance and incomes remains unavoidable.
Whilst the successful running of courses and workshops is continuing to provide positive indications, the
margin bet￿een income levels and operating costs continues to be relatively small.
For the immediate future, the focu5 of the charity will therefore continue to be the provision of essential
counselling setvices to the public in need whilsl develq)ing and extending the provision of counsellor training
and support. Operating in a strictly monitored and controlled cost environment will continue to be a ne￿SSary
factor in the day to day rnanagement of activities.
Employee involvement and equallty
The charity's policy is to consult and discuss with eMploy￿s, thr(wgh staff councils and at meetings. matters
likely to affect employees. interests.
Information of matters of concem to employ&s is given thrO￿h diswssion and reports which seek to achieve
a common awareness on the part of all employees of the financial and economic factors afferting the charity's
PErftJrmance.
The Gharity 15 an equal opportunities employer and continues to strive lo ensure all the charities services are '
fully aQ￿SSIble to all.
Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes
of the applicant concemed. In the event of members of staff becoming disabled, every effort is made to ensure
that their employment within the charity continues and thatthe appropriate training is arranged. It is the policy
of the charity that the training. career development and promotion of disabled persons should, as far as
possible, be identical to that of other employees.

The Norwich Centre for Personal Professional and Spiritual
Development
Trustees. annual report (contlnued)
Year ended 31 August 2024
Structure, governance and management (¢ontlnt￿J
Related parties
On 27 June 1986 Norwich Centre Projects Limited was incorporated as a wholly owned trading company to
carry out certain trading activities. In 2018 these activities were solely the provision of personal and
professional counselling services. During the year end￿ 31 August 2019 the Directors of Norwich Centre
Projects Limited resolved lo transfer the activities of the company into the charity, with effect from 1
September 2019, as they fall within the objectives of the charity. sin￿ 1 September 2019 the company was
dormant and was dissolved on 30 January 2024.
statement of compliance
The financial statements have been prepared to give a 'true and fair, view an¢J have departed from the
Charilies {Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair
view,. This departure ha5 involved following the Accounting and Reporting by Charities.. Statement of
Recommended Practi￿ applicable to charities prepating their accounts in ￿COrdanCe with the Financial
Reporting Standard applicable in the UK and Republic of Irdand issued in October 2019 rather than the
Accounting and Reporting by Charities: Statement of Recommended Practi￿ effective from 1 April 2005
which has Sin￿ been withdrawn.
Independent examiner reappolntment
Miss Jacquie Raywood FCCA of Adepta Limited wa5 appointed as independent examiner during the year and
will be reappointed for the ensuing year.
The trustees, annual ￿port was approved on 24 Febft￿ry 2025 and signed on behalf of the board of ttijstees
by:
Barbara Trevanion
Trustee

The Norwich Centre for Personal Professional and Spiritual
Development
Independent examiner's report to the trustees of The Norwich Centre for
Personal Professional and Spiritual Development
Year ended 31 August 2024
I report to the charity trustees on my examination of the financial statements of the charity for the year ended
31 August 2024 which are set out on pages 11 to 23.
Responsibilities and basis of report
As the tharity's trustees you are responsible for the preparation of the financial statements in accordance
with the requirements of the Charities Act 2011 (Ihe Acf).
I report in respect of my examination of th'e charity's financial ststwnents carried out under section 145 of the
Act and in carrying out my examination I have followed all the applicable Direciions given by tha Charity
Commission under section 145(5Xb) of the Act.
Independent examinerfs staement
Since the charity's gross income exceeded £250.000 your examiner must be a member of a body listed in
sects-on 145 of the 2011 Acl. I confim that l am qualified to undertake the examination because l am a member
of the Association of Chartered Certified Accountants (ACCA). which is one of the listed bodies.
have completed my examination. I confimi that no material matters have come to my attention in connection
with the examination giving me cause to believe that in any material respecL-
accounting records were not kept in respect of the charity as required by section 130 of the Act" or
the financial statements do not accord with those record5" or
the financial statements do not comply with the applicable requirements conceming the fom and
content of accounts Set out in the Charities (Accounts and Reporis) Regulations 2008 other than
any requirement Ihat the accounls give a 'true and fairf wew which is not a matter considered as
part of an independent examination.

The Norwich Centre for Personal Professional and Spiritual
Development
Independent examiner's report to the trustees of The Norwich Centre for
Personal Professional and Spiritual Development fcontinu8d)
Year ended 31 August 2024
I have no concems 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 accounts to bè
reached.
Your attention is drawn to the fact that the Charity has prepared the accounts {financial statements) in
accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts in accordan￿ with the Financial Reporting Stsndard applicable in the UK
and Republic of Ireland (FRS 102) in preference to the Accounting and Repcrting by Charities.. Statement of
Recommended Practice issued on 1 April 2005 whith is referred to in the extant regulations but has since
been withdrawn.
l 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 effeciive for reporbng periods beginning on or after 1
January 2015.
Jacquie Raywood FCCA
Independent Examiner
Adepta Limited
Unit 6 Hill Farm
Kirby Road
Kirby Bedon
Norwich
NR14 7DU
4 March 2025
10

The Norwich Centre for Personal Professional and Spiritual
Development
Statement of financial activities
Year ended 31 August 2024
2024
Restricted
funds Total funds
2023
Unrestricted
funds
Total funds
Income and endowments
Donations and legacies
Charitable activittes
Investment income
Other Income
863
263,988
2.365
14,430
15.293
263,988
2,365
86
45,296
223,665
746
Total income
267,302
14,430
281.732
270.572
Expenditure
Charitable activities
(254.708)
(254,708)
(2,640)
(2.640)
{257,348)
(257.348)
(221,138)
(221,138)
Total expendlture
Net income before transfer of funds
12.594
24,
49,434
Transfer between funds
Net movement in funds
12,594
11,71J)
24,384
49.434
Reconciliation of funds
Total funds brought fornard
Total funds carried forward
196,873
293,779
244,345
209.467
108.696
318,163
293.779
The statement of financial aciivities i￿ludeS all gains and losses recognised in the year.
All income and expenditure derive frc*n conts'nuing activities.
The notes on pages 12 to 22 fonn part of these financial statements.
11

The Norwich Centre for Personal Professional and Spiritual
Development
Balance sheet
31 August 2024
2024
2023
FSxed assets
Tangible fixed assets
Investments
13
14
123.g)8
116,484
100
123.215
116.584
Current assets
Debtors
Cash at bank and in harKJ
15
21.968
323,074
49,551
321,435
345,042
370.986
Creditors: Amounts falling due TA7ithln
one year
16
(150.786)
(193,791)
Net current assets
194.255
177.195
Totsl assets less current liabilities
318.163
293,779
Net assets
318.163
293.779
Funds of tho charity
Restricled fvnds
Unrestricted funds
108,6
209,467
96,906
196,873
Total charlty funds
19
318.163
293.779
These ffinancial statements were approved by the board of trustees and authorised for issue on 24 February
2025 and are signed on behalf of the board by:
Barbara Trevanion
Trustee
The notss on pages 12 to 22 fomi part of these finandal statements.
12-

The Norwich Centre for Personal Professional and Spiritual
Development
Notes to the financial statements
Year ended 31 August 2024
General Informatlon
The charity is a registe￿ charity in England and.Wales and is unincorporated constituted by Trust
Deed. The address of the prinapal office is 7 Earlham Roa"d. Norwth. Norfolk. NR2 3RA.
Statement of compliance
The charity constitutes a public benefit ￿tity as defined by FRS 102. 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 issued in October 2019. the Financial Reporting
Stsndard applicable in the United Kingdom and Republic of Ireland (FRS 102). the Charities Act 2011
and UK Generally Accepted Accounting Practice.
The financial statements have been prepared to give a 7rue and fairf view and have departed from the
Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a Yrue and
fair view,. This departure has involved following the Accounting and ReporliThJ by Charities: Statement
of Recommended PraGkiGE appliGablB to tharities preparing thetr accounts in accordance with the
Financial Reporting Standard applicable in the UKand Republic of Ireland issued in Ociober 2019 rather
than the Accounting and Reporting by Charilies: Slatement of Recommended Practice effective from 1
April 2005 which has Sir￿ been wthdrawn.
Accounting policies
Basls of preparation
The financial statements have been prepared on the historical cost basis.
The financial staternents are prepared in sterling. which is the functional currency of the enttty.
Going concern
The financial statements have been prepared on a going concem basis, as the Tnjslees believe that no
material uncertainties exist. The Trustees have considered the level of funds held and the expected level
of income and expenditure for 12 months from authorising these financial statements. The budgeted
income and experKJiiure is sufficient with the level of reS￿S for the charity to be able to Gontinue as a
going con￿rn.
Consolldation
The charity is not required to prepare consolidated accounts in accordan￿ with the Charities Act
2011.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of thè charity's
purposes.
Designated ftjnds are unrestricted funds eamiarf(ed by the trustees for particular future project or
commitment.
Restricted funds are subjected to restridions on their expenditure declared by the donor or through
the terms of an appeal.
13

The Norwich Centre for Personal Professional and Spiritual
Development
Notes to the financial statements (contknued)
Year ended 31 August 2024
Accounting pollcles (eonlinuedj
Income
All incomé is induded in the statement of financial activities when entiuement has passed to the charity,
it is probable that the economic benefits assouated with the transaction will Ilow to the charity and the
amount can be reliably measured. The following specific policies are applied to particular categories of
incom8-
income from donations orgrants is recognised when thera is evidence ofentitlement to the gift, receipt
is probable and its amount can be measured reliably.
' income from counselling services is recognised when the Servi￿ has been undertaken.
' income from courses is recognised over the period of the course.
Expenditure
Expenditure is recognised on an accnjals basis a5 a liability is incurred. Expenditure include5 any VAT
which cannot be fully recovered, and is classified under headings of the ststement of financial artivities
to which rt relates-
expenditure on charitable activities includes all costs incajrred by a charity in undertaking activities that
further its charitable aims for the benefft of its beneficiaries, including those support costs and wsts
relating to the govemance of the charity apFrf)rlioned to charitable activities.
All costs are allocated to expenditure categcffies reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are 8PPOrtioned
be￿een the activities they contribute to on a reasonable, justiffiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at C05L and subsequently stated at cost less any accumulated
depreciation and impairment losses.
Depreciation
Depreciation 15 calcjjlated so as to write off the cost or valuation of an asset, less its residual value, over
Ihe useful economic life of that asset as follows:
Land and buildings
Fixtures, fittings and equipment
2.5%- 5Vo straight line
20%- 33°/o straight line
Investments
Fixed asset investments are initially recorded at cost, and subsequentty ststed at cosl less any.
accumulated impaimient losses.
14-

The Norwich Centre for Personal Professional and Spiritual
Development
Notes to the financial statements (¢onlin¢
Year ended 31 August 2024
' Accounting policies (continued)
Flnancial instrunients
A financial asset or a financial liability is recognised only vthen the entity becomes a party to the
contractual provisions of the instrument_
Basic financial instruments are initialty recognised at the amount receivable or payable including any
related transaction costs, unless the arrangement constitutes a financing transaction. where il is
recognised at the present value of the future payments discounted at a market rale of interest for a
similar debt instrument.
Current assels and current liabilities are subsequenlly measured at the cash or other consideration
expected to be paid ￿ received and not discounted.
Debt instrumenls are subsequently measured at arnortised cost
Defined contribution plan5
Contributions to defined contribution plans are rwnised as an expense in the.period in which the
related service is provided. Prepaid contributions are reccgnised as an asset to the exlent that the
prepayment will lead to a reduction in future payments or a cash refund.
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations and gifts
Grants
430
14,000
1,293
14,000
14.430
15.293
Unrestricted
Funds
Reslricted Total Funds
Funds
2023
Donations and gifts
Grants
12.536
760
32,000
13,296
32,000
12,536
32.760
45,296
15

The Norwich Centre for Personal Professional and Spiritual
Development
Notes to the financial statements (conllnued)
Year ended 31 August 2024
Charitable activities
Unrestricied Total Funds Unrestricled Total Funds
Fun(ts
2024
Funds
2023
Counselling income
Workshop and course
76.879
187.109
72.879
187.109
72,087
151.578
72,087
151,578
263.988
263,988
223,665
.223.665
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Interest receivable
2,365
2.365
746
746
other income
Unrestricted Total Funds Unrestricted Totsl Funds
Funds
2024
Funds
2023
Sale of books and materials
16

The Norwich Centre for Personal Professional and Spiritual
Development
Notes to the financial statements (Contlnued)
Year ended 31 August 2024
Expenditure on Charitable activities
Counselllng
service5
Workshop Total Funds
and courses
2024
staff costs
Depreciation
Direct costs of provision of services
Support costs
Govemance costs
36,536
5.953
58,172
94,708
5,953
21,511
127,598
7,578
21.511
,126
5,350
37.472
2228
82,189
175,159
257,348
Counselling
Workshop Total Funds
seryices •d courses
2023
staff cosls
Depreciation
Direct costs of prowsicm of servTrs
Support costs
Governan￿ cosis
48.872
6.026
239
27.675
99,564
6,026
18,464
85,944
11,140
18225
S9269
7.550
86.402
134,736
221,138
During the year ended 31° August 2024 £2,640 (2023: £5.21n of charitable activities was restricted and
£254.70812023: £215.921) was unrestricted.
Expenditure on charitable activilles
Support Governance Total Funds
costs
2024
staff costs
Rates and water
Insurance
Light and heat
Travel, subsistence and staff welfare
costs
Postage. stationery and telephone
Repairand maintenance oists
Recruitment and training
offi￿ costs
Legal and professional
Bank charges
96.510
1,000
2.577
4,614
96,510
1.000
2,577
4,614
474
145
14,442
474
145
14.442
865
6.971
6,730
6.971
6,730
127.598
7,578
135.176
17

The Norwich Centre for Personal Professional and Spiritual
Development
Notes to the financial statements (contin
Year ended 31 August 2024
Expendlture on charitable activities (conbnued)
Support Governance Total Funds
costs
2023
Staff costs
Rates and water
Insurance
Light and heat
Travel, subsistence and staff welfare
costs
Postage, stationery and telephone
Repair and maintenance ￿sts
Recruitment and training
Office costs
Legal and professional
Bank charges
50.610
317
1,793
8270
50,610
317
1,793
8,270
145
75
17,834
970
5,930
145
75
17,834
970
5,930
10,2go
850
10.290
850
85.944
11.140
96.288
Basis of allocation: Support costs and govemance costs are allocate(I between charitable activities in
proportion to income.
Net income
Net income is Stat￿ after Chargin￿(crediting).
2024
2023
Depreciakn'on of tangible fjxed assets
5,953
6,026
10. Independent examinalion fees
2024
2023
Fees payable to the independent examiner for.
Independent examination of the financial statements
3.300
3,036
11. staff costs
The total staff costs and employee beneffits for the rep(xting period are analysed as follows:
2024
2023
Wages and salaries
Social security costs
Employer coniributions to pension plans
184,823
3.856
2,540
144,511
3,366
2,297
191,219
160,418
The average head count of employ88s during the yearwas 18 (2023: 17).
No employee received employee benefits of more than £60.000 during the year (2023: Nill.
18

The Norwich Centre for Personal Professional and Spiritual
Development
Notes to the financial statements (conlinued)
Year ended 31 August 2024
11. Staff costs (contlnued)
Key management personnel remuneration amounted to £25,819 (2023.. £24.006).
12. Trustee remuneration and expenses
No trustees received remunerati(￿ OT exp￿SeS during the year (2023= £Nil}.
13. Tangible fixed assets
Freehold Fixtures and
property
fittings
Totsl
Cost
At 1 September2023
Additions
223,667
9.896
31,345
3,481
255,012
13,377
At 31 August 2024
Depreciation
At 1 September 2023
Charge for the year
233,563
34,826
268,389
113.408
3.691
25.120
2,262
138,528
5,953
At 31 August 2024
Carrying amount
At 31 August 2024
At31 August 2023
117,099
27,382
144,481
116,464
123,908
110259
6.225
116,484
14. Investments
other
investments
Cost or valuation
At 1 September 2023
Disposals
At 31 Augusl 2024
Impairment
At 1 September 2023 and 31 August 2024
Carrying amount
At 31 August 2024
At 31 August 2023
100
{100)
100
100
All investments shown above are held at valuation.
Investments represents 100D/o share capital of Norwich Centre Projects Limited, incorporated in
England. The company was dorniant from 1 September 2019. The company was dissolved on 30
January 2024. The result5 for the company for the year and the previous year are:
2024
2023
Net assets
100
19

The Norwich Centre for Personal Professional and Spiritual.
Development
Notes to the financial statements (a>ntinu
Year ended 31 August 2024
15. Debtors
X>24
2023
Trade debtors
Prepayments and accrued income
19.300
2.668
42,911
6,640
21.968
49,551
16. Creditors: Amounts falling due withln one ye
2024
2023
Trade creditOV5
Amounts owed to group undertakings
Accruals and deferred income
Social security and other taxe5
2,300
100
190,500
891
149,268
1.462
150,786
164.602
17. Deferred income
2023
2023
Defe￿ed income brought fo￿rd
Released during the year
Deferred during the year
156,882
{156,882)
148,215
156.882
(141,782)
170,834
Deferred income Ca￿led fcnvard
148,215
156,882
Defe￿ed income comprise fees received in advance for courses and workshops.
18. Pensions and other post retirement benefits
Defined contrlbution plans
The amount recognised in income or expendiiure as an expense in relation to defined conlribution
plans was £2.540 (2023: £2.297).
20

The Norwich Centre for Personal Professional and Spiritual
Development
Notes to the financial statements (con1vn￿d)
Year ended 31 August 2024
19. Analysis of charitable funds
Unrestricted fiinds
Year ended 31 August 2024
At1
September
2023
At31
August
2024
Income Expamjiture
Transfers
General fvjnds
Fixed assets fund
144,645
52,228
267.302
(253,040)
(1.668)
(3,7￿>
3.7&J
158,214
54,320
196.873
267.302
{254.708)
209,467
Year ended 31 August 2023
At1
September
2022
At31
August
2023
Income Expendiiure
Transfers
General funds
Fixed assets fvnd
Database fund
119,983
53,396
237.812
(214,713)
(1.168)
(40)
144,645
52,228
173.419
237.812
(215,921)
196,873
Restricted funds
Year ended 31 August 2024
At1
September
2023
At31
August
2024
Income Exp￿diture
Trdnsfers
Building Improvement Fund
Norfolk Community Foundation
Healthy Young Minds
Norfolk Community Fcundation
Handelsbanken
Norfolk Community Fou￿1a￿.0n
Healthy Well Being
Norfolk Community F(xJndalion
Love Norfolk
Norfolk Community Foundalion
Youth Connect
66,9)6
(2,640)
64,696
5,000
(3.08n
1,913
25.000
(25,¢￿)0)
5,000
5.000
4.000
96.￿6
14,430
(30.727)
80,609

The Norwich Centre for Personal Professional and Spiritual
Development
Notes to the financial statements (contlnved)
Year ended 31 August 2024
Analysis of charftable funds (continued)
Restricted funds (continued)
Period ended 31 August 2023
At1
September
2022
At31
August
2023
Income Expendtture
Transfers
Building Improvement Fund
Community Fund (Young
Persons Counselling)
Donations Fund (Youth
Counselling
Norfolk Community Foundation
- Healthy Young Min(ts
Norfolk Communty Foundation
Handelsbanken
Norfolk Communty Foundation
- Paul Bassham
69.363
760
(3.217)
66,906
651
(651)
912
{912)
5,000
25,000
2,000
{2,(m)
70.926
32.760
{5,217}
(1.563)
96,906
Building Improvement Fund represents ￿ndS r￿e1ved towards building improvement works.
Community Fund represents ftjnds re￿Ived for the provision of a youth counselling sèrvice.
Donations Fund represents donations received for the provision of a youth counselling servi￿.
Kickstart Fund represents grant funding toward salaries and equipment.
Norfolk Communty Fund represents grant fundiTrJ towards costs following COVID-19.
Norfolk Community Foundation (Healthy Young Minds & Handelsbanken Mental Health & Wellbeing)
represents grant funding towards youth counsellcy salartes.
Norfolk Community Fwndation (Paul Bassham Community First Revenue Fund) represents grant
funding towards energy costs.

The Norwich Centre for Personal Professional and Spiritual
Development
Notes to the financial statements (continuerf)
Year ended 31 August 2024
20. Analysis of net assets between funds
General
Fund
Fixed Asset
F￿d
Database
FurKI
Restricted
Funds Total 2024
Tangible assets
Investments
Net current
assets
3.864
54.320
65.724
123,908
179,370
14.885
194,255
182,234
54.320
80,609
318,613
General
Fund
Fixed Asset
Fund
Database
Fund
Restricted
Funds Total 2023
Tangible assets
Investments
Nel current
assets
5.890
52,128
100
58.466
116,484
100
138.755
38,440
177.195
144.645
52.228
,906
293,779
21. Related parties
There were no related party transadions during the year {2023: £Nil).
23-