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2023-12-31-accounts

ASSOCIATION OF CHRISTIANS in COUNSELLING and LINKED PROFESSIONS

FINANCIAL STATEMENTS FOR THE YEAR ENDED

31 DECEMBER 2023

Financial Statements

For the year ended 31 December 2023

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 2023.

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 2023, 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, the NHS, 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:

4

Association of Christians in Counselling and Linked Professions

Board composition and governance

The Board Members holding office during 2023 and at the date the report was approved were as follows:

Susan Monckton-Rickett, Chair Christopher Williams, Deputy Chair Peter Barraclough resigned 23 February 2024 Sean Charlesworth Wien Fung Gathoni Hamilton Foster Sharon Hastings Phil Martin Janet McNish resigned 23 February 2024 Jim McRae resigned May 2023 Christine Pinder Peter Roberts Tony Ruddle Leroy Harley appointed November 2023

Key Management Executive Officer

Kathy Spooner, Chief Executive Officer Gillian Stuart , PSA Registrar and Head of Membership Services Yineng Hart, Communications and Training Manager

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

In 2023 ACC continued to invest in the development of the services provided by ACC and developing the wider work of counselling and pastoral care for the future.

Developmental Changes

On-Going Activities

5

Association of Christians in Counselling and Linked Professions

psychotherapists working with adults. It is an important step in setting standards for the profession, protecting clients from unsafe or unethical practice and providing members with the resources and support to practice well. It is also a way for ACC and the wider profession to engage effectively with and to demonstrate the value of counselling and psychotherapy to employers, commissioners and government as well as improving the understanding of counselling for the public and potential clients.

Plans for the future

In 2024 ACC will build on the investments and progress made in 2023 and continue to be involved in all on-going activities that provide services to members and members of the public and support the development of the wider profession and work of counselling and pastoral care. In addition, there are specific projects that ACC aim to work on in 2024.

Board Composition and governance

During 2023 Jim McRae resigned from the Board, and we wish to record our thanks for his services. .

We were delighted to welcome Leroy Harley as a co-opted member of the Board in November 2023. He will stand for election at the 2024 AGM,

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 2023 show overall a reduced unrestricted deficit of £17,839 for the year, compared with a unrestricted deficit last year of £63,951. This resulted in the General Funds decreasing from £123,701 to £120,287 after a transfer of £14,425 from the Restricted Funds.

The main reason for the unrestricted deficit was expenditure of £21,950 on a new website and database which will be implemented in 2024. The comparison of income and expenditure with the previous year is significantly affected by the bi-annual conference which last took place in 2022 and will be held again in September 2024. This means that both income and expenditure are significantly reduced compared to the previous year.

Unrestricted income decreased by £68,049 mainly due to the following:

Unrestricted expenditure decreased by £114,161 mainly due to the following:

There is again budgeted to be a deficit in 2024, with the need to complete the investment of our infrastructure project so that we are equipped for potential growth and new membership categories including Coaching and Mentoring along with improvements to the ACC website to promote membership connection and interaction.

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 expenditure, excluding the bi-annual conference. The current expenditure 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 2023 were £57,787 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 has continued throughout 2023 and will be completed in 2024. There are also plans to develop new membership streams starting in 2024 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.

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 And signed on its behalf

S Monckton-Rickett

S Monckton-Rickett (Jun 17, 2024 09:52 GMT+1)

S Monckton-Rickett Chair

Jun 17, 2024

8

Association of Christians in Counselling and Linked Professions Statement of Financial Activities including Income and Expenditure account for the year ended 31 December 2023

General Fund General Fund Restricted Funds Restricted Funds Total Funds Total Funds
Notes 2023 2022 2023 2022 2023 2022
£ £ £ £ £ £
INCOME & ENDOWMENTS FROM; 1.4 & 2
Donations and Legacies 20,422 20,992 11,300 91,350 31,722 112,342
Charitable Activities 201,680 268,259 - 0 201,680 268,259
Other TradingActivities 1,384 3,372 - 0 1,384 3,372
Interest Income 1,485 398 - 0 1,485 398
TOTAL 224,972 293,021 11,300 91,350 236,272 384,371
EXPENDITURE 2
RaisingFunds 1.5 7,961 8,499 - - 7,961 8,499
Charitable Activities 1.6 234,850 348,473 66,012 26,832 300,862 375,305
TOTAL 242,811 356,972 66,012 26,832 308,823 383,804
Net Income /(Expenditure) -17,839 -63,951 -54,712 64,518 -72,551 567
Transfer between Funds 14,425 6,570 -14,425 -6,570 - -
Net Movement In Funds 3,414
-		 57,381
-		 69,137
-		 57,948 72,551
-		 567
RECONCILAITION OF FUNDS
Total Funds brought forward 123,701 181,082 73,931 15,983 197,632 197,065
TOTAL FUNDS CARRIED FORWARD 120,287 123,701 4,794 73,931 125,081 197,632

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 2023

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		 2023
Total
Funds
2022
Total
Funds
£
£
0
0
0
0
0
0
0
0
21,622
67,643
129,863
157,306
151,485
224,949
26,404
27,317
125,081
197,632
125,081
197,632
4,794
73,931
120,287
123,701
125,081
197,632

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 2023.

The members have not required the company to obtain an audit of its Financial Statements for the year ended 31 December 2023 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 24 May 2024 and were signed on its behalf by:

S Monckton-Rickett

S Monckton-Rickett (Jun 17, 2024 09:52 GMT+1)

S Monckton-Rickett Chair

Jun 17, 2024

10

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2023

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 2023

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 2023

2.0 GENERAL ACCOUNT Detailed Income and Expenditure Account for the year ended 31 December 2023

December 2023
Note
Turnover
Donations and Legacies
Gifts
Donations
Gift Aid
Income from Charitable Activities
Subscriptions
Accreditation Fees
Literature, Tapes & Other Income
Conferences
Pastoral Care Courses & Training Materials
Affiliation Fees
Training Fees and Levies
Other Trading Activities
Advertising Sales
Investment Income
Bank Interest received
TOTAL INCOME		 2023
£
£
5,245
0
15,177
20,422
156,751
1,556
749
4,920
4,020
14,803
18,881
201,680
1,384
1,384
1,485
1,485
224,972		 2022
£
£
6,132
306
14,554
20,992
148,915
1,313
6
88,219
10,557
16,170
3,080
268,260
3,372
3,372
398
398
293,021
293,021

13

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2023

2.0 GENERAL ACCOUNT Detailed Income and Expenditure Account for the year ended 31 December 2023

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 & AGM
Rent, rates & utilities
Telephone, fax & internet
Postage
Stationery, tapes & books
Printing, photocopying & Accord magazine
Small Office Equipment
Office expenses
Pastoral Care course materials & delivery
4
Professional fees
3
Insurance
Bank charges
Depreciation
3
Office equipment maintenance
PSA registration
Promotion/Fundraising/Advertising/Recruitment
Website Development
Overseas Development & Support
Debts Written Off
Other Expenses
TOTAL EXPENDITURE
NET INCOME		 2023
£
£
3,459
3,931
107
-20
203
280
7,961
65,724
74,696
13,133
2,029
740
4,415
1,000
-372
3,865
414
365
16,460
992
645
1,005
2,019
419
5,318
0
438
16,094
2,216
21,590
818
0
826
234,850
242,811
-17,839		 2022
£
£
4,965
2,891
148
-23
183
335
8,499
94,344
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
-63,951		 2022
£
£
4,965
2,891
148
-23
183
335
8,499
94,344
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
-63,951
356,972
-63,951

14

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2023

3. Net incoming resources for the years

2023 2022
£ £
The net incoming resources are stated
after charging:
Depreciation of owned tangible fixed assets 0 0
Independent Examiners fees 1,950 1,800
Other Operating Leases for Premises 0 0
4. Staff costs
2023 2022
Average number of employees 6.08 6.58
As many of the staff are part-time the full-time equivalent is 3.98 4.09
There were no employees with emoluments above £60,000 (2022 none).

Remuneration payable to key management (excluding Trustees) amounted to £78,627 in the year (2022 £57,815). Key management is considered to cover the Executive Officers of the charity of which there was the Chief Executive Officer, the Head of Membership Services and the inclusion this year of the Communications and Training Manager.

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 £670 (2022: £1,149) 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 £600 (2022 £1,050) were made to Phil Martin and £750 (2022; £920) to Wings Connexions Ltd as NHS Counselling Scheme Management and £0 (2022: £640) to Sharon Hastings and £380 (2022: £60) to Christine Pinder for NHS Counselling Work for the NHS SCS.

Travel expenses amounting to £429 were reimbursed to 3 Directors during the year (2022: £617 to 3 Directors).

Donations by Directors

The total amount of donations funded by Trustees was £0 (2022: £170).

15

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2023

5. Tangible fixed assets

Analysis of Movements of Fixed Assets

Asset cost, valuation or revalued amount
Balance brought forward 1 January 2023
Additions
Disposals
Balance carried forward 31 December 2023
Accumulated depreciation and impairment provision
Balance brought forward 1 January 2023
Disposals
Charge for year
Balance carried forward 31 December 2023
NET BOOK VALUE
Brought forward 1 January 2023
Carried forward 31 December 2023		 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

6. Debtors

6. Debtors
2023 2022
£ £
Trade debtors 11,106 61,037
Prepayments and accruedincome 10,515 6,606
21,622 67,643

7. Creditors

2023 2022
£ £
Trade Creditors 16,222 19,526
Accruals & Deferred Income 10,182 7,791
26,404 27,317
Accruals &DeferredIncome comprises:-
Accruals 10,182 7,791
Subscriptions,fees andlevies 0 0
Conferences 0 0
10,182 7,791

16

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2023

8. Reconciliation of movements in funds

Restricted Funds Movements Pastoral Skill s Project NHS S CS Fund PCUK Deve
& Sup		 lopment
port		 PCUK
Res		 Marriage
ource		 Brighter Live
Fun		 s Project
d		 Garfield Weston
Fund		 Garfield Weston
Fund		 House of Rock
Fund		 House of Rock
Fund		 Total Total
Income 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022
£ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £
Income - - 10,000 51,350 300 - - - - 30,000 - 10,000 1,000 - 11,300 91,350
- - 10,000 51,350 300 - - - - 30,000 - 10,000 1,000 - 11,300 91,350
Expenditure
Support for ACC Overseas 282 175 282 175
Provision of Marriage Support Training 3,591 - 3,591
Garfield Weston Fund 9,820 180 9,820 180
Brighter Lives Project Fund 21,470 5,087 21,470 5,087
NHS SCS Fund 34,440 21,390 34,440 21,390
- - 34,440 21,390 282 175 - 3,591 21,470 5,087 9,820 180 - - 66,012 30,423
Net Income /(Expenditure) - - 24,440
-		 29,960 18 175
-		 - 3,591
-		 -21,470 24,913 -9,820 9,820 1,000 - 54,712
-		 60,927
Transfer between funds - - 14,425
-		 -6,570 - - - - - - - - - - 14,425
-		 6,570
-
Balance Brought Forw ard 206 206 38,865 15,475 - 4 171 131 3,722
24,913		 - 9,820 -
-		 -
73,931		 19,574
Balance Carried Forw ard 206 206 - 38,865 14 4
-		 131 131 3,443 24,913 0 9,820 1,000 - 4,794 73,931

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. 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 2023 were £3,769 (2022: £4,334).

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 2023, 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.

Sarah Crispin (Jul 3, 2024 09:04 GMT+1)Sarah Crispin Sarah Crispin ACA ICAEW

Stewardship 1 Lambs Passage London EC1Y 8AB

Date: Jul 3, 2024

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