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2021-12-31-accounts

ASSOCIATION OF CHRISTIAN COUNSELLORS FINANCIAL STATEMENTS FOR THE YEAR ENDED

31 DECEMBER 2021

Financial Statements

For the year ended 31 December 2021

Page
 Contents
3 Company information
4-8 Directors’ Report
9
 Statement of Financial Activities
10
 Balance Sheet
11–17
 Notes to the Financial Statements
18
 Independent Examiner's Report

The Association of Christian Counsellors Company Information

Registered Office International House
24 Holborn Viaduct
London
EC1A 2BN
Postal address
PO Box 6901
Coventry
CV3 9SG
Registered Company Number 2791541
Registered Charity Number 1018559
Scottish Registered Charity Number
SC039810
Independent Examiners Jacob Farley ACA
Stewardship Services (UKET) Limited
1 Lambs Passage
London EC1Y 8AB
Solicitors Band Hatton & Co Ellis-Fermor & Negus
25 Warwick Road 2 Devonshire Avenue
Coventry Beeston
CV1 2EZ Nottingham
NG9 1BS
Bankers CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ

3

The Association of Christian Counsellors Directors’ Report for the year ended 31 December 2021

The Trustees are pleased to present their report together with the independently examined Financial Statements of the charity for the year ended 31 December 2021.

Legal and administrative information

The Association of Christian Counsellors (ACC) is an incorporated charity limited by guarantee. The Directors (Board members) of the company are the Trustees for the purposes of the Charities Act. Directors are appointed and elected in accordance with the Memorandum and Articles of Association.

The Financial Statements comply with Charities Act 2011, Companies Act 2006, Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice (FRS 102).

Objects and activities

The company is established for the advancement of the Christian religion and education, in so far as is charitable according to the Laws of England.

During 2021, despite the restrictions of the Covid-19 pandemic, the company has continued to provide a nationwide recognition and training framework for Christian Counsellors to support them, and those involved in Pastoral Care, through training and associated activities. More details of activities are provided in the Review of the Year below.

ACC Mission

ACC continues to fulfil its Mission Statement “To facilitate provision by Christians of quality counselling and pastoral care”, by providing:

Public Benefit

ACC purposes and activities are in accordance with the guidance on public benefit issued by the Charity Commission through the work of individual and organisational members providing counselling, training and pastoral care as well as the services provided centrally.

ACC individual members work in many settings both in counselling and pastoral care, including General Practice surgeries, churches, counselling centres, hospitals and schools, as well as working in private practice. ACC affiliated organisations provide a wide variety of services including:

ACC centrally provides the framework in which these services can be delivered to a high standard and ensures public safety can be maintained, which includes practice ethics, guidelines for best practice, advice and professional support. By holding a PSA Register for counsellors and psychotherapists, ACC is enhancing public safety in the provision of counselling by its members. In addition, ACC actively participates in the Accredited Registers Collaborative, the Memorandum of Understanding group, which promotes good practice and training in relation to LGBTQ+ and a Diversity and Inclusion forum for professional counselling bodies.

Throughout 2021 ACC continued to maintain a counselling service providing no fee counselling to NHS staff, which from February 2021 received funding from the NHS Well-Being Programme.

ACC has also been a member of the SCoPEd (Scope of Practice and Education) project which is intended to develop a shared standards framework for the counselling profession.

4

The Association of Christian Counsellors

Directors’ Report for the year ended 31 December 2021

Board composition and governance

The Board Members holding office during 2021 and at the date the report was approved were as follows:

Susan Monckton-Rickett, Chair Christopher Williams, Deputy Chair Peter Barraclough Marlene Forsythe-Gidharry (resigned 19 July 2021) Wien Fung Phil Martin Fiona Sherburn Tony Ruddle Peter Roberts Helen Vipan (resigned 24 May 2021) Gathoni Hamilton-Foster (appointed 10 July 2021)

Executive Officer

Kathy Spooner, Chief Executive Officer from 1 January 2021.

Board members are elected by member organisations in accordance with the Memorandum and Articles of the company. They may also be co-opted by the Board. The Board appoints the Executive Officers of the company. The Board is responsible for strategic decisions and setting policies while the Executive Officers and staff are responsible for implementing the policies on a day-to-day basis.

Review of the Year

A Year of Change and Development

The continuation of the Covid-19 pandemic has influenced the practices of both ACC and its members , both in terms of rising to the challenges and building on new opportunities.

Challenges

Opportunities

5

The Association of Christian Counsellors Directors’ Report for the year ended 31 December 2021

Programme from February 2021. In 2021 the service has provided over approximately 800 counselling sessions to NHS staff and has received excellent feedback. It has also raised awareness of ACC within the NHS and the importance of faith in the well-being of individuals. ACC personnel took part in several forums for NHS staff. The service has continued into 2022, with the NHS providing some funding.

Once again ACC successfully renewed our Accredited Register status with PSA with no conditions placed upon us.

Plans for future periods

In 2022 ACC will concentrate on the following significant projects:

Board Composition and governance

During 2021 Helen Vipan and Marlene Forsythe-Gidharry resigned from the Board, and we wish to record our thanks for their service. Gathoni Hamilton-Foster was co-opted to the Board in January 2021 and appointed to the Board at the AGM on 10 July 2021.

Economic background and reputation

We regularly review our financial position and maintain a contingency that is in-line with Charity Commission guidance, while at the same time meeting the standards of the PSA in providing a safe, clear and transparent service to all our members and the public. We work with our providers to maintain security, safety and manage risk at all levels appropriately.

Financial Review

The Accounts for 2021 show an overall surplus of £19,500 for the year, compared with last year of £36,103. This resulted in the General Funds increasing from £149,635 to £181,082 after a transfer of £11,947 from the Restricted Funds.

6

The Association of Christian Counsellors Directors’ Report for the year ended 31 December 2021

The bi-annual conference was postponed to 2022 due to covid-19, and although there was an increase in income, expenditure increased even more. The main reasons are shown below:

.Income increased by £49,441 due to the following:

Expenditure increased by £66,044 due to the following:

There is budgeted to be a deficit in 2022, due to the need to investment in our infrastructure. The bi-annual conference will be held in October 2022 and it is hoped that this will bring in additional financial resources. During 2022 we are investing strategically in the following:

Progress on these developments is reviewed regularly by the ACC Board to ensure they will meet the needs of the organisation in the most cost effective and timely manner.

Reserves Policy

The Directors, in-line with recommendations from the Charity Commissioners, consider it prudent to retain within the unrestricted general fund a reserve of approximately three months income. The current income of the organisation means that this equates to approximately £62,500 and this has been maintained throughout the year.

General Fund reserves at the end of 2021 are £118,582 in excess of the reserve of £62,500. The Board have approved significant investment in 2022 including a complete redevelopment of the ACC website and database system and development of pastoral care services. There are also plans to develop new membership streams starting in 2023 which, while these should result in additional income, will require initial investment.

Investment powers

The company has powers to invest company money not required immediately for its objects, on such investments, securities or property as may be thought practical and fit.

Fixed assets

All assets are held to assist the organisation to achieve its charitable objective. There were no changes in fixed assets as shown in note 5 to the Financial Statements.

7

The Association of Christian Counsellors Directors’ Report for the year ended 31 December 2021

Risk Awareness and Management

In the interests of public protection, each year we review the risks to clients of counsellors and psychotherapists globally and for ACC and update our client risk matrix accordingly that is submitted to the PSA in our annual renewal process. At each Board meeting the major strategic business and operational risks, that ACC faces and the mitigating factors, are reviewed.

During 2021 the complaints that were received concerning Registrants and Affiliate Organisations were either processed, piloting the new complaints process and policy, which means either being processed through mediated dialogue, or independent investigation. There was one complaint that has gone to appeal. The new complaint process, having been piloted, will be published in 2022.

Our appreciation

ACC has an enhanced reputation due to its initiatives in the last year and staff and Executive are to be congratulated in handling the challenges brought about by the Covid-19 pandemic. Our appreciation goes to all Trainers, Representatives and Assessors as well as our Head Office Staff, Directors and volunteers who enable ACC/PCUK to continue its valuable contribution to counselling and pastoral care.

Our thanks also go to our members, who have continued to support us despite the difficult circumstances that many of them have faced during this year and to the many counsellors who have enabled the NHS Staff Counselling Service to flourish.

The commitment of so many continues to amaze us and, in the darkness of 2021, has provided support and hope to so many.

Statement of Trustee’s Responsibilities

Charity law requires us as Directors to prepare financial statements for each accounting year which give a true and fair view of the state of the charity and of its income and expenditure for the year, and to:

We are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the company and enable us to ensure that the financial statements comply with the Companies Act 2006.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approved by the Board on 20 June 2022 And signed on its behalf

S Monckton-Rickett

S Monckton-Rickett Chair

8

The Association of Christian Counsellors

Statement of Financial Activities including Income and Expenditure account for the year ended 31 December 2021

General Fund General Fund Restricted Funds Restricted Funds Total Funds Total Funds
Notes 2021 2020 2021 2020 2021 2020
£ £ £ £ £ £
INCOME & ENDOWMENTS FROM; 1.4 & 2
Donations and Legacies 19,082 20,236 39,715 - 58,797 20,236
Charitable Activities 222,726 168,906 - - 222,726 168,906
Other TradingActivities 1,577 4,784 - - 1,577 4,784
Interest Income 67 85 - - 67 85
TOTAL 243,452 194,011 39,715 - 283,167 194,011
EXPENDITURE 2
RaisingFunds 1.5 6,688 5,167 - - 6,688 5,167
Charitable Activities 1.6 217,264 152,741 15,884 1,181 233,148 153,922
TOTAL 223,952 157,908 15,884 1,181 239,836 159,089
Net Income /(Expenditure) 19,500 36,103 23,831 -1,181 43,331 34,922
Transfer between Funds 11,947 - -11,947 - - -
Net Movement In Funds 31,447 36,103 11,884 1,181
-		 43,331 34,922
RECONCILAITION OF FUNDS
Total Funds brought forward 149,635 113,532 4,099 5,280 153,734 118,812
TOTAL FUNDS CARRIED FORWARD 181,082 149,635 15,983 4,099 197,065 153,734

The notes on Pages 11-17 form part of these Accounts.

The transfer between funds is to reimburse the General Fund for costs incurred relating to the NHS Fund. The company’s Income and Expenditure all relate to continuing operations.

The company has no recognised gains and losses other than the net incoming resources shown above which are calculated on a historic cost basis.

9

The Association of Christian Counsellors Balance Sheet as at 31 December 2021

Notes
FIXED ASSETS
5
Intangible Assets
Tangible Assets
Investments
TOTAL FIXED ASSETS
CURRENT ASSETS
Debtors
6
Cash at bank and in-hand
TOTAL CURRENT ASSETS
LIABILITIES
Creditors: amount falling due within one year
7
NET CURRENT ASSETS OR LIABILITIES
TOTAL NET ASSETS
THE FUNDS OF THE CHARITY
8
Restricted income funds
Unrestricted income funds
TOTAL CHARITY FUNDS		 2021
Total
Funds
2020
Total
Funds
£
£
0
0
0
0
0
0
0
0
21,895
6,553
192,859
170,333
214,754
176,886
17,688
23,152
197,065
153,734
197,065
153,734
15,983
4,099
181,082
149,635
197,065
153,734

The notes on Pages 11-17 form part of these Accounts.

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its Financial Statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these Financial Statements.

The Directors (who are the charitable company's Trustees for the purposes of charity law) acknowledge their responsibilities for:

(a) ensuring that the charitable company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing Financial Statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its net income or expenditure for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to Financial Statements, so far as applicable to the charitable company.

The Financial Statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies and were approved by the Board of Trustees on 20 June 2022 and were signed on its behalf by:

S Monckton-Rickett

S Monckton-Rickett Chair Registered Company Number 2791541

10

The Association of Christian Counsellors Notes to the Financial Statements for the year ended 31 December 2021

1. Accounting policies 1.1 Accounting convention

The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (FRS 102) applicable to charities and the Companies Act 2006 and the Charities Act 2011 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The Trustees (who are the charitable company's Directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions, including Covid-19, which might cast significant doubt on the ability of the charity to continue as a going concern. The Trustees have made this assessment for a period of at least one year from the date of approval of the Financial Statements. In particular, the Trustees have considered the charity's forecasts and projections and the possible implications should projected income and/or expenditure vary unexpectedly. The Trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity, therefore, continues to adopt the going concern basis in preparing its Financial Statements and meets the definition of a public benefit entity as set out in FRS 102.

1.2 Funds

The general fund represents the funds of the charity that are not subject to restrictions regarding their use and is available for the general purposes of the charity.

1.3 Restricted funds

Restricted funds are those that have been given to the charity for use for a specific purpose.

1.4 Incoming resources

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Subscriptions for individual members are accounted for when received. All other income represents amounts receivable, excluding value added tax, in respect of the provision of goods and services to members and customers and of grants receivable.

Conference income is taken into account in the year in which the conference takes place. The charity has relied significantly upon volunteers in carrying out its activities during the year. In accordance with paragraph 6.18 of the SORP, the role of volunteers has not been recognised as income from donated services in the accounts.

1.5 Expenditure: Raising Funds

The costs included for Raising Funds are a proportion of the costs of the Executive Committee and general office expenditure, which is assessed annually.

1.6 Expenditure: Charitable Activities

Charitable activities expenditure represents the costs of supporting Christian counsellors through training, accreditation, and associated activities. It includes the costs of conferences, newsletters, assessing accreditation applications, assessing training courses and representing Christian counsellor’s interests together with costs incurred in supporting the charitable activities. It also includes Governance Costs being those costs incurred in the Management and Administration of the charity including the costs of compliance with constitutional and statutory requirements and an appropriate proportion of the costs of the Executive Committee and general office expenditure.

11

The Association of Christian Counsellors Notes to the Financial Statements for the year ended 31 December 2021

1.7 Depreciation

Depreciation is calculated to write off the cost less estimated residual value of fixed assets on a straightline basis over their estimated useful lives at the following rates:

Leasehold property Over 3 years Office equipment Over 3 years Office furniture Over 10 years

1.8 Leases

All leases are treated as operating leases with rentals payable being charged on a straight-line basis over the term of the lease.

1.9 Irrecoverable VAT

Any VAT which cannot be recovered by the company is charged in the statement of financial activities, apportioned between direct charitable expenses and administrative costs in accordance with the company's accounting policy on allocation of costs.

1.10 Taxation

The company is a registered charity and is exempt from taxation under the Income & Corporation Taxes Acts.

1.11 Pension Costs

The company operates a defined contribution scheme for certain employees. Pension premiums are charged as they are paid.

1.12 Debtors

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

1.11 Creditors

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.

1.13 Financial Instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at the carrying value plus accrued interest less repayments. The financing charge to expenditure is at a constant rate calculated using the effective interest method.

1.14 Cashflow statement

The company has taken advantage of the exemption provided by the FRS 102 SORP and has not prepared a Cash Flow Statement for the year.

12

The Association of Christian Counsellors Notes to the Financial Statements for the year ended 31 December 2021

2.0 GENERAL ACCOUNT Detailed Income and Expenditure Account for the year ended 31 December 2021

December 2021
Note
Turnover
Donations and Legacies
Gifts
Donations
Gift Aid
Income from Charitable Activities
Subscriptions
Accreditation Fees
Literature & Tapes
Conferences
Pastoral Care Courses & Training Materials
Affiliation Fees
Training Fees and Levies
Other Trading Activities
Advertising Sales
Investment Income
Bank Interest received
TOTAL INCOME		 2021
£
£
5,054
0
14,027
19,082
147,690
1,398
27
6,680
19,450
16,564
30,918
222,726
1,577
1,577
67
67
243,452		 2020
£
£
6,328
106
13,802
20,236
141,522
1,022
42
3,780
3,643
14,441
4,456
168,906
4,784
4,784
85
85
194,011
194,011

13

The Association of Christian Counsellors Notes to the Financial Statements for the year ended 31 December 2020

2.0 GENERAL ACCOUNT Detailed Income and Expenditure Account for the year ended 31 December 2021

Note
EXPENDITURE
Raising Funds
Staff salaries, employers NI & payments to contractors
4
Executive Allowances
4
Travel & Network Forum
Rent, rates & utilities
Telephone, fax & internet
Bank charges
Charitable Activities
Staff salaries, employers NI & payments to contractors
4
Executive Allowances
4
Accreditation Committee Fees
Travel & Network Forum
Staff Training
Training Courses
Conference costs
Rent, rates & utilities
Telephone, fax & internet
Postage
Stationery, tapes & books
Printing, photocopying & magazine
Office Equipment Purchases
Office expenses
Pastoral Care Course Materials & Delivery
4
Professional fees
3
Insurance
Bank charges
Depreciation
3
Office equipment maintenance
AVR Expenses
Promotion/ Fundraising
Website Development
Debts Written Off
Member Benefit Costs
TOTAL EXPENDITURE
NET INCOME		 2021
£
£
3,665
2,257
170
241
127
228
6,688
69,631
42,891
6,899
3,223
1,250
11,626
1,523
4,585
2,408
1,044
241
27,243
2,250
749
8,509
2,250
348
4,331
0
2,825
16,706
700
4,423
260
1,350
217,264
223,952
19,500		 2020
£
£
2,725
1,369
100
453
354
166
5,167
51,774
26,018
2,060
1,901
0
755
2,296
8,609
6,718
1,405
406
21,413
690
1,866
1,162
3,638
422
3,148
0
748
10,582
3,195
3,935
0
0
152,741
157,908
36,103		 2020
£
£
2,725
1,369
100
453
354
166
5,167
51,774
26,018
2,060
1,901
0
755
2,296
8,609
6,718
1,405
406
21,413
690
1,866
1,162
3,638
422
3,148
0
748
10,582
3,195
3,935
0
0
152,741
157,908
36,103
157,908
36,103

14

The Association of Christian Counsellors Notes to the Financial Statements for the year ended 31 December 2021

3. Net incoming resources for the years

2021 2020
£ £
The net incoming resources are stated
after charging:
Depreciation of owned tangible fixed assets 0 0
Independent Examiners fees 1,500 1,450
Other Operating Leases for Premises 3,250 7,500
4. Staff costs
2021 2020
Average number of employees 4.50
 4.00
As many of the staff are part-time the full-time equivalent is 3.08 2.80

There were no employees with emoluments above £60,000 (2020: none).

Remuneration payable to key management (excluding Trustees) amounted to £45,148 in the year (2020 £27,388). Key management is considered to cover the Executive Officers of the charity of which there was the Chief Executive Officer and Head of Management Services.

Payments to Directors and Related Parties

No Directors received any remuneration apart from the reimbursement of expenses incurred in the ordinary performance of their duties.

Payments to Related Parties: Four payments totalling £1,400 (2020: one payment of £300) were made to Wings Connexions Ltd, a company owned by Sue Monckton-Rickett and her husband. The payments were for delivering training courses and Retreat Days.

Payments of £500 and £550 were made to Phil Martin and Wings Connexions Ltd respectively as Case Managers for the NHS SCS.

Travel expenses amounting to £556 were reimbursed to 3 Directors during the year (2020 £342 to 10 Directors).

Donations by Directors

The total amount of donations funded by Trustees was £0 (2020: £0).

15

The Association of Christian Counsellors Notes to the Financial Statements for the year ended 31 December 2021

5. Tangible fixed assets

Analysis of Movements of Fixed Assets

Asset cost, valuation or revalued amount
Balance brought forward 1 January 2021
Additions
Disposals
Balance carried forward 31 December 2021
Accumulated depreciation and impairment provision
Balance brought forward 1 January 2021
Disposals
Charge for year
Balance carried forward 31 December 2021
NET BOOK VALUE
Brought forward 1 January 2021
Carried forward 31 December 2021
6. Debtors
Trade debtors
Prepayments and accrued income
7. Creditors
Trade Creditors
Accruals & Deferred Income
Accruals & Deferred Income comprises:-
Accruals
Subscriptions, fees and levies
Conferences		 Lease
Office
Equipment
Furniture
and
Fixtures
Total
£
£
£
£
0
1,461
1,066
2,527
0
0
0
0
0
0
0
0
0
1,461
1,066
2,527
0
1,461
1,066
2,527
0
0
0
0
0
0
0
0
0
1,461
1,066
2,527
0
0
0
0
0
0
0
0
2021
2020
£
£
21,691
6,175
204
378
21,895
6,553
2021
2020
£
£
13,704
10,308
3,984
12,844
17,688
23,152
3,984
8,909
0
0
0
3,935
3,984
12,844

16

The Association of Christian Counsellors Notes to the Financial Statements for the year ended 31 December 2021

8. Reconciliation of movements in funds

Restricted Funds Movements Pastoral Skills Project Pastoral Skills Project NHS SCS Fund (General) NHS SCS Fund (General) PCUK Development &
Support		 PCUK Development &
Support		 PCUK Marriage
Resource		 PCUK Marriage
Resource		 Total Total
Income 2021 2020 2021 2020 2021 2020 2021 2020 2021 2020
£ £ £ £ £ £ £ £ £ £
NHS SCS Fund 39,715 0 39,715
Donations and Gifts - 39,715 - 39,715 -
Expenditure
Support for ACC Overseas 1,181 - 1,181
Provision of Marriage Support Training 3,591 3,591 -
NHS SCS Fund 12,293 12,293 -
- 12,293 - - - 3,591 1,181 15,884 1,181
Net Income /(Expenditure) - - 27,422 - - - 3,591
-		 1,181
-		 23,831 1,181
-
Transfer between funds - - 11,947
-		 - - - - - 11,947
-		 -
Balance Brought Forw ard 206 206 -
-		 171 171 3,722 4,903
4,099		 5,280
Balance Carried Forw ard 206 206 15,475 - 171 171 131 3,722 15,983 4,099

The Pastoral Skills Project fund is for the costs of development of training resources in Pastoral Care.

The NHS Staff Counselling Service is for the provision of counselling to NHS staff as a result of the pandemic. The transfer between funds is to reimburse the General Fund for costs incurred relating to the NHS Fund.

The PCUK Development and Support Overseas Fund is to promote Pastoral Care Training in Overseas locations.

The PCUK Marriage Resource Fund was established in 2018, when a gift of £7,000 was received from Marriage Resource (charity number 1088577) as a dispersal of funds on closure in February 2018. The funds are to be used for education and training to support marriage.

The balance on each restricted fund is represented by its equivalent share of the bank balance. No specific assets or liabilities relate to restricted funds.

9. Financial Commitments

At 31 December 2021 the company was committed to making the following payments under non-cancellable leases:

2021 2021 2021 2020 2020 2020
Land &
Buildings		 Other Land &
Buildings		 Other
£ £ £ £
Leaseswhichexpire:-
Within oneyear 0 0 0 2,297
Within two to fiveyears 0 0 0 0

10. Pension Contributions

A pension scheme was established from 1 April 2017 and contributions to the scheme have been made for all employees monthly. The amounts paid as pension contributions in 2020 were £2,621 (2020: £2,127).

17

Independent Examiner's Report to the Trustees of the Association of Christian Counsellors

I report to the charity trustees on my examination of the accounts of the Association of Christian Counsellors (“the Company”) for the year ended 31 December 2021, which are set out on pages 9 to 17 which have been prepared on the basis of the accounting policies set out on pages 11 to 12.

Responsibilities and basis of report

As the trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’), the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the Company are not required by charity or company law to be audited and have chosen instead to have an independent examination.

Having satisfied myself that the accounts of the Company 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 the Company’s accounts carried out under section 44 (1) ( c) of the 2005 Act and section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the Company is required by company law to prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006 (as amended). I can confirm that I am qualified to undertake the examination because I am a registered member of the Institute of Chartered Accountants of England and Wales (“ICAEW”) which is one of the listed bodies.

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

  1. accounting records were not kept as required by section 386 of the 2006 Act and Regulation 4 of the 2006 Accounts Regulations: or

  2. the accounts do not accord with those records with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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 accounts to be reached.

J Farley Jacob Farley ACA ICAEW

Stewardship 1 Lambs Passage London EC1Y 8AB

Date: 12 July 2022

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