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2024-12-31-accounts

ASSOCIATION OF CHRISTIANS In COUNSELLING and LINKED PROFESSIONS

FINANCIAL STATEMENTS FOR THE YEAR ENDED

31 DECEMBER 2024

Financial Statements

For the year ended 31 December 2024

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
36-38 Cornhill
London
EC3V 3NG
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, Directors’ Report

The Trustees, who are the charity’s directors for the purposes of company law, are pleased to present their report together with the independently examined Financial Statements of the charity for the year ended 31 December 2024.

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 2024, the company has continued to equip and support Christians who are Counsellors / Psychotherapists 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 / psychotherapy, training and pastoral care as well as the services provided centrally.

ACC individual members work in many settings both in counselling /psychotherapy 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 /psychotherapy by its members. In addition, ACC actively participates in:

4

Association of Christians in Counselling and Linked Professions, Directors’ Report

Board composition and governance

The Board Members holding office during 2024 and at the date the report was approved were as follows:

Susan Monckton-Rickett, Chair Christopher Williams, Deputy Chair Peter Barraclough resigned February 2024 Sean Charlesworth Wien Fung Gathoni Hamilton Foster Leroy Harley Sharon Hastings resigned July 2024 Phil Martin resigned July 2024 Janet McNish resigned February 2024 Christine Pinder Kate Pozzo appointed July 2024 Peter Roberts Tony Ruddle

Key Management Executive Officers

Kathy Spooner, Chief Executive Officer Gillian Stuart, PSA Registrar and Head of Membership Services – resigned December 2024 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

In 2024 ACC saw several significant achievements:

On-Going Activities

5

Association of Christians in Counselling and Linked Professions, Directors’ Report

Plans for the future

In 2025 ACC will complete some of the activities started in previous years including:

There are also new projects that ACC aim to begin work on in 2025.

In addition, ACC will 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 / psychotherapy and pastoral care.

Board Composition and governance

During 2024, Peter Barraclough, Phil Martin, Janet McNish and Sharon Hastings resigned from the Board, and we wish to record our thanks for their service.

We were delighted after being co-opted as a member of the Board in November 2023 Leroy Harley was elected to the Board at the 2024 AGM as well as Kate Pozzo being elected as a new member. We thank them both for their willingness to serve and for the contributions that they have made already.

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

6

Association of Christians in Counselling and Linked Professions, Directors’ Report

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 2024 show overall an increased unrestricted deficit of £19,371 for the year, compared with a unrestricted deficit last year of £17,840. This resulted in the General Funds decreasing from £120,287 to £100,916.

The main reason for the unrestricted deficit was the remaining expenditure of £13,005 on the new website and database which was implemented in April 2024. The comparison of income and expenditure with the previous year is significantly affected by the biannual national conference which took place in September 2024. This means that both income and expenditure are significantly increased compared to the previous year.

Unrestricted income increased by £70,068 mainly due to the following:

Unrestricted expenditure increased by £71,599 mainly due to the following:

There is again budgeted to be a deficit in 2025, with the new membership categories, including Coaching and Mentoring, being implemented and taking time to reach a critical mass.

Progress on this and other 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. The current expenditure of the organisation means that this equates to approximately £62,500, excluding the biannual national conference, and this has been maintained throughout the year.

General Fund reserves at the end of 2024 were £38,416 more than the contingency 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 was completed during 2024. There are also plans to develop new membership streams starting in 2025 which, while these should result in additional income, will require initial investment for which funding is being sought.

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.

7

Association of Christians in Counselling and Linked Professions, Directors’ Report

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 / psychotherapy 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.

At the end of 2024 Gillian Stuart resigned from ACC after serving as Head of Membership Services since March 2021. We would like to thank Gillian for all that she achieved during this time in both improving the services that ACC provides to members and in developing the staff team.

Our thanks also go to our members, who have continued to support ACC in so many ways. The commitment of so many continues to amaze us, and we thank God for all that they have contributed.

Responsibilities of trustees under company law

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently; 2. observe the methods and principles in the Charities SORP;

  2. make judgements and estimates that are reasonable and prudent; 4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  3. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approval

This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by: S Monckton-Rickett

S Monckton-Rickett (May 12, 2025 11:59 GMT+1) S Monckton-Rickett Chair

Date: May 12, 2025

8

Statement of Financial Activities including Income and Expenditure account for the year ended 31 December 2024

General Fund General Fund Restricted Funds Restricted Funds Total Funds Total Funds
Notes 2024 2023 2024 2023 2024 2023
£ £ £ £ £ £
INCOME & ENDOWMENTS FROM; 1.4 & 2
Donations and Legacies 20,793 20,422 0 11,300 20,793 31,722
Charitable Activities 270,633 201,680 0 0 270,633 201,680
Other TradingActivities 1,753 1,384 0 0 1,753 1,384
Interest Income 1,860 1,485 0 0 1,860 1,485
TOTAL 295,039 224,972 0 11,300 295,039 236,272
EXPENDITURE 2
RaisingFunds 1.5 9,055 7,961 0 0 9,055 7,961
Charitable Activities 1.6 305,355 234,850 4,240 66,012 309,595 300,862
TOTAL 314,410 242,811 4,240 66,012 318,650 308,823
Net Income /(Expenditure) -19,371 -17,839 -4,240 -54,712 -23,611 -72,551
Transfer between Funds 14,425 -14,425 0 0
Net Movement In Funds 19,371
-		 3,414
-		 4,240
-		 69,137
-		 23,611
-		 72,551
-
RECONCILAITION OF FUNDS
Total Funds brought forward 120,287 123,701 4,794 73,931 125,081 197,632
TOTAL FUNDS CARRIED FORWARD 100,916 120,287 554 4,794 101,470 125,081

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

The transfer between funds was 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 2024

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		 2024
Total
Funds
2023
Total
Funds
£
£
0
0
0
0
0
0
0
0
10,878
21,622
104,499
129,863
115,377
151,485
13,907
26,404
101,470
125,081
101,470
125,081
554
4,794
100,916
120,287
101,470
125,081

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 2024.

The members have not required the company to obtain an audit of its Financial Statements for the year ended 31 December 2024 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 May 12, 2025 and were signed on its behalf by:

S Monckton-Rickett

S Monckton-Rickett (May 12, 2025 11:59 GMT+1)

S Monckton-Rickett Chair

10

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2024

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 2024

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.

1.13 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.

1.14 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.

1.15 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 2024

2.0 GENERAL ACCOUNT Detailed Income and Expenditure Account for the year ended 31 December 2024

2024
Note
Turnover
Donations and Legacies
Donations/Gifts
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		 2024
£
£
4,258
16,535
20,793
164,942
2,066
376
72,527
5,680
15,836
9,206
270,633
1,753
1,753
1,860
1,860
295,039		 2023
£
£
5,245
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
224,971
224,971

13

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2024

2.0 GENERAL ACCOUNT Detailed Income and Expenditure Account for the year ended 31 December 2024

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 EXPENDITURE		 2024
£
£
4,331
3,909
253
0
184
377
9,055
82,284
74,279
7,439
4,811
150
1,661
66,224
1
3,502
560
13
15,531
583
111
2,453
1,829
1,014
7,161
0
464
17,228
5,034
13,005
0
0
18
305,355
314,410
-19,371		 2023
£
£
3,459
3,931
107
-20
203
280
7,960
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
828
234,851
242,811
-17,840		 2023
£
£
3,459
3,931
107
-20
203
280
7,960
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
828
234,851
242,811
-17,840
242,811
-17,840

14

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2024

3. Net incoming resources for the years

2024 2023
£ £
The net incoming resources are stated
after charging:
Depreciation of owned tangible fixed assets 0 0
Independent Examiners fees 1,950 1,950
Other Operating Leases for Premises 0 0
4. Staff costs
2024 2023
Average number of employees 6.33 6.08
As many of the staff are part-time the full-time equivalent is 4.57 3.98
There were no employees with emoluments above £60,000 (2023 none).

Remuneration payable to key management (excluding Trustees) amounted to £78,189 in the year (2023 £78,627). 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 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 £278 (2023: £670) 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 £612 and £556 were made to Ellen Yun (wife of Wien Fung) and Sean Charlesworth respectively for training at the biannual national conference this year.

Payments of £0 (2023 £600) were made to Phil Martin and £0 (2023; £750) to Wings Connexions Ltd as NHS Counselling Scheme Management and £0 (2023: £380) to Christine Pinder for NHS Counselling Work for the NHS SCS.

Travel expenses amounting to £304 were reimbursed to 1 Director during the year (2023: £429 to 3 Directors).

Donations by Directors

The total amount of donations funded by Trustees was £0 (2023: £0).

15

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2024

5. Tangible fixed assets

Analysis of Movements of Fixed Assets

Analysis of Movements of Fixed Assets
Asset cost, valuation or revalued amount
Balance brought forward 1 January 2024
Additions
Disposals
Balance carried forward 31 December 2024
Accumulated depreciation and impairment provision
Balance brought forward 1 January 2024
Disposals
Charge for year
Balance carried forward 31 December 2024
NET BOOK VALUE
Brought forward 1 January 2024
Carried forward 31 December 2024		 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

Trade debtors
Prepayments and accrued income		 2024
£
6,191
4,687
10,878		 2023
£
11,106
10,515
21,622

7. Creditors

Trade Creditors
Accruals & Deferred Income
Accruals & Deferred Income comprises:-
Accruals
Subscriptions, fees and levies
Conferences		 2024
£
7,632
6,276
13,907
6,276
0
0
6,276		 2023
£
16,222
10,181
26,404
10,181
0
0
10,181

16

Association of Christians in Counselling and Linked Professions Notes to the Financial Statements for the year ended 31 December 2024

8. Restricted funds

Restricted Funds Movements Pastoral Skill s Project NHS SCS Fund NHS SCS Fund PCUK Deve
& Sup		 lopment
port		 PCUK
Res		 Marriage
ource		 Brighter Live
Fun		 s Project
d		 Garfield
Fu		 Weston
nd		 House o
Fu		 f Rock
nd		 Total Total
Income 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023 2024 2023
£ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £
Income - - - 10,000 - 300 - - - - - - - 1,000 - 11,300
- - - 10,000 - 300 - - - - - - - 1,000 - 11,300
Expenditure
Support for ACC Overseas 282 - 282
House of Rock Fund 797 797 0
Garfield Weston Fund 9,820 - 9,820
Brighter Lives Project Fund 3,443 21,470 3,443 21,470
NHS SCS Fund 34,440 - 34,440
- - - 34,440 - 282 - - 3,443 21,470 - 9,820 797 - 4,240 66,012
Net Income /(Expenditure) - - - -24,440 - 18 - - -3,443 21,470
-		 - 9,820
-		 -797 1,000 4,240
-		 54,712
-
Transfer between funds - - - -14,425 - - - - - - - - - - - 14,425
-
Balance Brought Forw ard 206 206 -
38,865		 14 -4 131 131
3,443		 24,913 - 9,820 1,000 -
4,794		 73,931
Balance Carried Forw ard 206 206 - 0 14 14 131 131 0 3,443 - - 203 1,000 554 4,794

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

The NHS Staff Counselling Service (SCS) was for the provision of counselling to NHS staff as a result of the pandemic. The transfer between funds was 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 2024 were £6,075 (2023: £3,769).

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 2024, 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) and since the Company’s gross income exceeded £250,000 and is registered with the Charity Commission for England and Wales, your examiner must also be a member of a body listed in section 145 of the Charities Act 2011. 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 (May 12, 2025 13:57 GMT+1) Sarah Crispin ACA

ICAEW

Stewardship 1 Lambs Passage London EC1Y 8AB

Date: May 12, 2025

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