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2022-12-31-accounts

ASSOCIATION OF CHRISTIANS in COUNSELLING and LINKED PROFESSIONS

FINANCIAL STATEMENTS FOR THE YEAR ENDED

31 DECEMBER 2022

Financial Statements

For the year ended 31 December 2022

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

Association of Christians in Counselling and Linked Professions 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 Sarah Crispin ACA
Stewardship Services (UKET) Limited
1 Lambs Passage
London EC1Y 8AB
Bankers CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ

3

Association of Christians in Counselling and Linked Professions

The Trustees are pleased to present their report together with the independently examined Financial Statements of the charity for the year ended 31 December 2022.

Legal and administrative information

The Association of Christians in Counselling and Linked Professions (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 2022, the company has continued to equip and support Christians who are Counsellors 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 SCoPEd framework, which is a shared standards framework, developed by six counselling / psychotherapy PSA accredited bodies, 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 2022 ACC continued to maintain a counselling service providing no fee counselling to NHS staff, which was funded from the NHS Well-Being Programme.

4

Association of Christians in Counselling and Linked Professions

Board composition and governance

The Board Members holding office during 2022 and at the date the report was approved were as follows:

Susan Monckton-Rickett, Chair Christopher Williams, Deputy Chair Peter Barraclough Sean Charlesworth appointed 16 July 2022 Wien Fung Gathoni Hamilton Foster Sharon Hastings appointed 16 July 2022 Phil Martin Janet McNish appointed 16 July 2022 Jim McRae appointed 16 July 2022, resigned 17 May 2023 Fiona Sherburn resigned 22 July 2022 Christine Pinder appointed 16 July 2022 Peter Roberts Tony Ruddle

Key Management

Kathy Spooner, Chief Executive Officer Gillian Stuart, Head of Membership Services

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 Investment in the Future

2022 has been a year in which much time and resource has been invested in building ACC for the future. This has included meeting the challenges and learning from them as well as being involved in significant positive change.

Developmental Changes

5

Association of Christians in Counselling and Linked Professions

counselling and pastoral care training on improving understanding and working well with various protected characteristics from the Equality Act 2010.

On-Going Activities

Plans for the future

In 2023 ACC will build on the investments and progress made in 2022, concentrating on the following significant projects:

Board Composition and governance

During 2022 Fiona Sherburn resigned from the Board, and we wish to record our thanks for her service on both the Board and previously the ACC Register Advisory Panel.

At the AGM in July, we were delighted to welcome five new members to the Board, who bring with them a great depth of experience and skills. .

6

Association of Christians in Counselling and Linked Professions

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 2022 show an unrestricted deficit , before transfer between funds, of £63,950 for the year, compared with a surplus last year of £19,500. This resulted in the General Funds decreasing from £181,082 to £123,702 after a transfer of £6,570 from the Restricted Funds.

The bi-annual conference, which had been postponed due to covid-19, was finally held in October 2022 and made a contribution of £17,137. The main reason for the deficit was expenditure of £33,150 on a new website and database with a further £32,850 of expenditure forecast in 2023. Although income increased, compared to last year, expenditure increased even further, as follows:

.Unrestricted income increased by £49,569 mainly due to the following:

Unrestricted expenditure increased by £133,020 mainly due to the following:

There is budgeted to be a deficit in 2023, due to the need to complete the investment in our infrastructure. During 2022 we invested 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.

7

Association of Christians in Counselling and Linked Professions

General Fund reserves at the end of 2022 were £61,202 more than the reserve of £62,500. The Board approved significant investment in 2022 including a complete redevelopment of the ACC website and database system and development of pastoral care services. This work continues during the first half of 2023. 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.

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. The Board regularly reviews the major strategic, business and operational risks, that ACC faces and the mitigating factors.

Our appreciation

Our appreciation goes to the Trainers, Facilitators, Assessors, Training Developers, as well as our Head Office Staff, Directors and volunteers who enable ACC to continue its valuable contribution to counselling and pastoral care. We also wish to thank representatives from other professional bodies and organisations that we have worked in collaboration with during the year.

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 we thank God for all that they have contributed.

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 17[th] May 2023 And signed on its behalf

S Monckton-Rickett

S Monckton-Rickett, Chair

8

Association of Christians in Counselling and Linked Professions Statement of Financial Activities including Income and Expenditure account for the year ended 31 December 2022

General Fund General Fund Restricted Funds Restricted Funds Total Funds Total Funds Total Funds
Notes 2022 2021 2022 2021 2022 2021
£ £ £ £ £ £
INCOME & ENDOWMENTS FROM; 1.4 & 2
Donations and Legacies 20,992 19,082 91,350 39,715 112,342 58,797
Charitable Activities 268,259 222,726 - 0 268,259 222,726
Other TradingActivities 3,372 1,577 - 0 3,372 1,577
Interest Income 398 67 - 0 398 67
TOTAL 293,021 243,452 91,350 39,715 384,371 283,167
EXPENDITURE 2
RaisingFunds 1.5 8,499 6,688 - - 8,499 6,688
Charitable Activities 1.6 348,473 217,264 26,832 15,884 375,304 233,148
TOTAL 356,972 223,952 26,832 15,884 383,803 239,836
Net Income /(Expenditure) -63,950 19,500 64,518 23,831 567 43,331
Transfer between Funds 6,570 11,947 -6,570 -11,947 - -
Net Movement In Funds 57,380
-		 31,447 57,948 11,884 567 43,331
RECONCILAITION OF FUNDS
Total Funds brought forward 181,082 149,635 15,983 4,099 197,065 153,734
TOTAL FUNDS CARRIED FORWARD 123,702 181,082 73,931 15,983 197,632 197,065

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

Association of Christians in Counselling and Linked Professions Balance Sheet as at 31 December 2022

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		 2022
Total
Funds
2021
Total
Funds
£
£
0
0
0
0
0
0
0
0
67,643
21,895
157,306
192,858
224,949
214,753
27,317
17,688
197,632
197,065
197,632
197,065
73,931
15,983
123,702
181,082
197,632
197,065

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 2022.

The members have not required the company to obtain an audit of its Financial Statements for the year ended 31 December 2022 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:

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 17 May 2023 and were signed on its behalf by:

S Monckton-Rickett

S Monckton-Rickett

Chair 17/05/2023

10

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2022

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

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2022

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

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2022

2.0 GENERAL ACCOUNT Detailed Income and Expenditure Account for the year ended 31 December 2022

December 2022
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		 2022
£
£
6,132
306
14,554
20,992
148,915
1,313
6
88,219
10,557
16,170
3,080
268,259
3,372
3,372
398
398
293,021		 2021
£
£
5,054
0
14,027
19,081
147,690
1,398
27
6,680
19,450
16,564
30,918
222,727
1,577
1,577
67
67
243,452
243,452

13

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2022

2.0 GENERAL ACCOUNT Detailed Income and Expenditure Account for the year ended 31 December 2022

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 & Complaints
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
Overseas Development & Support
Debts Written Off
Member Benefit Costs
TOTAL EXPENDITURE
NET INCOME		 2022
£
£
4,966
2,891
148
-23
183
335
8,499
94,345
54,924
12,700
2,819
463
1,082
71,082
-439
3,477
969
660
31,679
740
101
7,547
5,373
595
6,358
0
300
11,839
4,857
34,910
2,003
90
0
348,473
356,972
-63,950		 2021
£
£
3,665
2,257
170
241
127
228
6,688
69,630
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
0
260
1,350
217,264
223,952
19,500		 2021
£
£
3,665
2,257
170
241
127
228
6,688
69,630
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
0
260
1,350
217,264
223,952
19,500
223,952
19,500

14

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2022

3. Net incoming resources for the years

2022 2021
£ £
The net incoming resources are stated
after charging:
Depreciation of owned tangible fixed assets 0 0
Independent Examiners fees 1,750 1,500
Other Operating Leases for Premises 0 3,250
4. Staff costs
2022 2021
Average number of employees 6.58 4.50
As many of the staff are part-time the full-time equivalent is 4.09 3.08
There were no employees with emoluments above £60,000 (2021 none).

Remuneration payable to key management (excluding Trustees) amounted to £57,815 in the year (2021 £45,148). Key management is considered to cover the Executive Officers of the charity of which there was the Chief Executive Officer and Head of Membership 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: Payments totalling £1,149 (2021: payments totalling £1,400) were made to Wings Connexions Ltd, a company owned by Sue Monckton-Rickett and her husband, for delivering training at conference, courses, retreat day and travel expenses.

Payments of £1,050 ( 2021 £500) were made to Phil Martin and £920 (2021 £550) to Wings Connexions Ltd as NHS Counselling Scheme Management and £640 to Sharon Hastings and £60 to Christine Pinder for NHS Counselling Work for the NHS SCS. Payments of £600 were made to Jim McRae as RPCC Trainer.

Travel expenses amounting to £617 were reimbursed to 3 Directors during the year (2021 £556 to 3 Directors).

Donations by Directors

The total amount of donations funded by Trustees was £170 (2021: £0).

15

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2022

5. Tangible fixed assets

Analysis of Movements of Fixed Assets

Asset cost, valuation or revalued amount
Balance brought forward 1 January 2022
Additions
Disposals
Balance carried forward 31 December 2022
Accumulated depreciation and impairment provision
Balance brought forward 1 January 2022
Disposals
Charge for year
Balance carried forward 31 December 2022
NET BOOK VALUE
Brought forward 1 January 2022
Carried forward 31 December 2022
. Debtors
Trade debtors
Prepayments and accrued income
. 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
2022
2021
£
£
61,037
21,691
6,606
204
67,643
21,895
2022
2021
£
£
19,526
13,704
7,791
3,984
27,317
17,688
7,791
3,984
0
0
0
0
7,791
3,984

6. Debtors

7. Creditors

16

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2022

8. Reconciliation of movements in funds

Restricted Funds Movements Pastoral Skills Project Pastoral Skills Project NHS SCS Fund NHS SCS Fund PCUK Development &
Support		 PCUK Development &
Support		 PCUK Marriage
Resource		 PCUK Marriage
Resource		 Brighter Lives Project
Fund		 Brighter Lives Project
Fund		 Garfield Weston
Fund		 Garfield Weston
Fund		 Total Total
Income 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021 2022 2021
£ £ £ £ £ £ £ £ £ £ £ £ £ £
NHS SCS Fund - - 51,350 39,715 - - - - 30,000 - 10,000 - 91,350 39,715
- - 51,350 39,715 - - - - 30,000 - 10,000 - 91,350 39,715
Expenditure
Support for ACC Overseas 175 175 -
Provision of Marriage Support Training 3,591 - 3,591
Garfield Weston Fund 180 180
Brighter Lives Project Fund 5,087 5,087 -
NHS SCS Fund 21,390 12,293 21,390 12,293
- - 21,390 12,293 175 - - 3,591 5,087 - 180 - 26,832 15,884
Net Income /(Expenditure) - - 29,960 27,422 175
-		 - - 3,591
-		 24,913 - 9,820 - 64,518 23,831
Transfer between funds - - 6,570
-		 -11,947 - - - - - - - - 6,570
-		 11,947
-
Balance Brought Forw ard 206 206 15,475 - 171 171 131 3,722
-		 -
-		 -
15,983		 4,099
Balance Carried Forw ard 206 206 38,865 15,475 4
-		 171 131 131 24,913 - 9,820 - 73,931 15,983

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

The NHS Staff Counselling Service (SCS) 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 Brighter Lives Project Fund is in support of the 'House on the Rocks' project. It is being used to for the development of resources to support and equip those involved in pastoral care, including the review and updating of existing training courses and the development of new training programmes.

The Garfield Weston Fund is in support of the 'House on the Rocks' project. It is being used to expand the support available to counsellors through developing guidelines for setting up support groups, developing pastoral training in supporting people with various mental health issues and marketing/web site design.

The House on the Rocks project is based on the biblical parable, which highlights the need for firm foundations and this project work is seeking to improve the foundations on which counsellors and pastoral carers do their work through the provision of new resources, support and training.

The balance on each restricted fund is represented by its equivalent share of the bank balance and, in the case of the NHS SCS Fund, a receivable of £40,000. No other specific assets or liabilities relate to restricted funds.

9. 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 2022 were £4,334 (2021: £2,621).

17

Independent Examiner's Report to the Trustees of the Association of Christians in Counselling and Linked Professions

I report to the charity trustees on my examination of the accounts of the Association of Christian in Counselling and Linked Professions (“the Company”) for the year ended 31 December 2022, which are set out on pages 10 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.

Sarah Crispin

Sarah Crispin ACA ICAEW

Stewardship 1 Lambs Passage London EC1Y 8AB

Date: 24 May 2023

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