Charity Registration No. 1025967 Company Registration No. 02818814 (England and Wales) EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION Trustees Stephen Eckles Dr Zenobia Nadirshaw (MBE) Shaheen Dar Dr Oluwaseun Adebambo Renoop Purewal Rose Buckley Ricardo Scipio Chair Vice Chair Treasurer Trustee Trustee Trustee Trustee Chief Executive and Company Secretary Lakhvir Randhawa Charity number: 1025967 (England and Wales) Company number 02818814 (England 2nd Wales) Principal address and Registered Office 4th Floor 84 Uxbridge Road West Ealing W13 8RA Auditors Kingston Burrowes Audit Ltd 308 Ewell Road Surbiton Surrey KT6 7AL Bankers N2tion21 Westminster Bank PIC 275-277 High Street Hounslow Middlesex TW3 IZA Bank of Scotland Pentland House 8 Lochside Avenue Edinburgh EH129DJ Solicitors Russell-cooke 2 Putney Hill Putney London SW15 6AB
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) CONTENTS Page Trustees, Annual Report Statement of Trustees, Responsibilities 15 Independent auditor's report 16- 18 Statement of financial attivities 19 Balance sheet 20 Statement ol cash flows Note5 to the accounts 22-37
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trustees present their report. which also contains the Directors. report as required by company law, and accounts for year ended 31 March 2024. The accounts have been prepared in accordance with the accounting policies set out in note I to the account5 and comply with the Companies Act 2006 and the requiremonts of: Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparlng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l Janua ry 20191. OVERVIEW EACH recognises that a range of seNices and approaches are essential to engage individuals and families who are affected by problems arisin8 from substance misuse, domestic violence and mental health issues, particularly those individuals and groups who are vulnerable, marginalised and hard to reach. EACH'S services are offered with in a holistic approach that is culturally sensitive and person centred to reflect the ind ividual, multiple and diverse needs of our seNice users. The main services that are undertaken to further our charitable purpose for the public benefit, accessible to individuals of all age5 and all communities are the following: Substance misuse services in the comn7unity Structured therapeutic interventions. both brief and long term which follow a client-centred and goal-oriented approach to enable individuals to address their substance misuse and mental health issues, are provided through our Life Therapies social enterprise, Project Jasmine for women, and young people's services. Counselling is delivered in a number of commu nity languages, including Hindi, U rdu, Gujarati, Polish, Punjabi, and Tamil and helps service users work towards thei r goals. Abstinence based programmes are undertaken for those individuals wishing to maintain and achieve abstinence. Structured psycho-educational groups on relapse prevention, managing emotions, and better health are made available to assist those contem plating change and to help individuals in their recovery. Volu nteering opportu nities to enable service users to build their confidence and skills through voluntary work placements in the organisation and through a Peer Volunteering support programme. This helps seNice users make positive life style changes and sustain their commitment to change and reintegrate back into the community. Generic and specia list family support, mental health, and substance misuse floating support sorvices provide support to people at risk of losing their homes and to help maintain their tenancies, including through a Housing First approach. This work is undertaken through a combination of home-visits by staff who support service users with life skills such as budgetingi cooking, understanding benefit5, helping them access treatment and employment. education and training including other community-based provision. Mental health services Support to people in recovery is provided thn)ugh targeted counselling and support services to the BAME communities, including through trauma-based support forthe Tamil community in Hillingdon, through a u5er- led resource centre in Hounslow, and an out of h05Pital floating support SeiCe in Ealing and support for people with dual diagnosis. A peer led mental health service in Ealing ISTEPS) and hu b-based work in Hounslow provides signposting within the community and space for people with lived experience to promote wellbeing.
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 3 I MARCH 2024 Additional services for refugees and asylum seekers were provided thi5 year, enhancing support on mental health. Servicesfor women EACH'S women-only services have continued to be provided within a holistic approach to address their multiple and interconnected issues relating to mental health, substance misuse and domestic violence and abuse. Services include specialist domestic violence counsel ling and support seNice for victims and su rvivors, a specialist BAME IDVA in Hounslow, and for women with multiple needs and women-only support groups. Support is provided to women in 3 50rt-term domestic abuse units, helping them to deal with the impact of domestic abuse and develop move on strategies. Aftercare and move on 15 delivered via an integrated model of counselling and recovery, and as part of a London-wide partnership (CA5A Project), enablingwomen to re-integrate and re-establish themselve5 through emotional and physical safety. Services for youn8 people and families For young people from the age of 11 years a range of interventions are provided. These include motivational support, cognitive behaviour therapy, coun5elling, advice and information on harm reduction and the associated risks of substance misuse and gang involvement, as well as group-based activities and workshops on anger management, offending behaviour, and knife and gun crime. Support is provided to parents to develop more positive relationships with their children as well as their own resilience. Activities are delivered as part of Brent Council's children and family's provision, as well as within the wider community and in collaboration with other young people's seNices and professionals. Add itiona Ily, su pport for young people on menta I health to prevent crisis is provided as part of the Accelerated Support Team based at Brent Council, to reduce escalation and prevent referrals to CAMHS. Young people impacted by domestic abuse are supported through counselling within our wider services for women, helping them to proce55 their emotions and understanding. Counselling trainees Placements are provided and supervised to enable trainees to gain on the job experience as part of their trainingi this provides them with the opportu nity to work within a cou nsellin8 organisation and work with vu Inerable people in real life situations. Structure, governance and management Board of Trustees Directors The Board of Trustees comprises of 7 members, who give their time voluntarily and are responsible for the governance, performance monitoring and strategic direction of the organisation. The Board meets 6 time5 a year to review and monitorthe work. The Trustees are members of EACH. Board members come from diverse professional backgrou nds and have expertise at a senior level in relevant area5 such as financial ma nagement and accountancyi business strategy and or£anisational development, health and social care, clinical governance, housing and communications. If there have been any changes in trustee5 since the end of the year, these should also be ref lected in the list presented.
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 The day to day running of the charity rests with the Chief Executive who is supported by members of the Executive Management Team. Responsibility to review the management accounts and annual accounts and resources of the orBanisation is delegated to the Finance and Resource Subcommittee which reports to the Board. There are three additional sub-committee5 covering Quality Governance, Policy & HR and a Service User sub- committee. The Trustees who served during the year and up to the date of signing of the accounts were: Stephen Eckles Dr Zenobia Nadirshaw (MBEI Shaheen Dar Rosie Buckley Dr Oluwaseun Adebambo Renoop Purewal Ricardo Scipio Raj Boyjoonauth Chair Vice Chair Treasurer Trustee Trustee Trustee Trustee Trustee (Appointed 13 July 20241 th Recruitment and A ointment of the Board of Trustees The Trustees are also Directors of the Charity for the purposes of company law and under the company's Articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the Trustees are elected to seNe for a period of three years after which they must stand down and have the option of being re-elected at the Annual General Meeting. They receive no benefits from the charity. Due to the nature of work that the organisation is involved in and the communities that it seeS, the Board seeks to ensure that the experiences and needs of it5 Service users are appropriately reflected th rough the diversity, experience and skills of its board members. The organisation operates an open recruitment process advertising in the Guardian newspaper. Prospective candidates are asked to provide their CV and a letter expressing interest. An information pack outlining the organisation's Strategic Plan, roles and responsibilitie5 of board members and a copy of the annual report 15 provided to ensure full understanding of the organisation's work. An interview panel comprising of three board members including the Chairperson selects prospective candidates. They are invited to attend a full board meeting as an obsernfer before they make a commitment. Chan es to the Board of Trustees Leckraz Boyjoonauth who had previously served on the board was appointed as a member in July 2024. Induction and Trainin of Trustees Board members are inducted and familiarised with the aims and objectives of the Charity through a comprehensive induction which covers the following areas.. Role and responsibilities of Trustees. Operational framework for the Charity including the Memorandum and Articles. Risk Management. The cu rrent f inancial position of the Charity as set out in the latest published accounts. Future plans and objectives as set out i n the 3-year Strategic Plan.
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 MAKCH 2024 In addition, members participate in open days, project launches and training events covering a number of tOPiC5 related to EACH'S work and its operational functions. Along with the Senior Management Team, Board members meet once a yearfor a separate strategic planning and review day. Evaluation and Èrformance monitorin Trustees are responsible for ensuring that EACH meets its overall strategic aims and objective5 as set out in the three-year Strategic Plan; reviewing annual performance and effectiveness; assessing, reviewing and monitoring risk, ensuring quality standards and meeting requirements of Company Law, Charities Commission regu lations and other legal obligations, There are four sub-committee5 - Finance and Resour, Quality Governance, Policy & HR and a seiCe User sub-committee, The Finance and Resource sub-committee sets and reviews the annual budget, reviews monthly management accounts, oversees risk management issues, allocates and oversees resources and meet5 all f ina ncial requirements as per the financial policy and procedures. The Quality Governance sub- committee reviews quality standards to ensure compliance with best practice, clinical governance, hea Ith and safety, and oversee5 regular audits. The Poliry and HR sub-committee is responsible for reviewing policies and procedures, work force development. and staffing. The SeNice User sub-committee was reviewed and closer work with EACH'S peer-led project5 initiated to attract seiCe user involvement and representation within governance structures. All committees make recommendations to the board and implement work plans as delegated by the Board. Senior Leadershi Team The Senior Leadership Team ISLTI comprise the Chief Executive, Deputy Chief Executive and Finance & Resources Director. The SMT are responsible for delivering the three-year Strategic Plan and priorities which underpin and inform the key operational activities of EACH. The Operational Management Team consists of the Operations Manager, Services Managers. Senior Counsellor and Project Manager/Co-ordinators, meeting bi-monthly to ensure the effective delivery and provision of all services as per the requirements of fu nders and commissioners. The Strategic Plan is reviewed annually by the Trustees and the Senior Management Team. The charity operates from the head office in Ealing and three other branches in Harrow, Brent, and Hounslow and additionally through satellite provision. Staff EACH has a diverse workforce employing 37.40 fulltime equivalent staff members. with a range of experience, knowledge and skills. The organisation is committed to ensuring that staff have the opportunity to develop their skills and com petencies through training, peer support and access to other learning opportu nities such a5 through attending conferences, workshop5 and participating in forums In their areas of work. The charity is grateful to its staff for their hard work and commitment towards the excellent Service that was provided over the year during challenging circumstances posed by the coronavirus pandemic. Volunteers The organisation supported 41 volunteers. Volunteers contributed 3,932 hours to the charity over the last vear through cou nselling and peer su pport. Volunteers, contribution is eq uivalent of £56.366 to the charity based on £14.72/hour counselling hours and £13.35/hour for admin, key workinE and peer supports.
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 The charity would also like to extend special thanks to all volunteer5 who have contributed significantly throughout the year. Key Management Personnel l. Lakhvir Randhawa- Chief Executive 2. Clarissa Stoneman Deputy Chief Executive Itook up secondment l January 2022 at Lloyds Foundation, returned l January 2024) 3. Siobhan Peters- Secondment cover, Deputy Chief Executive (resigned 31 October 20241 4. Femi Adebajo - Finance & Resources Director Objective5 and activities Our charity's purposes as Set out in the objects contained in the company's memorandum of association are to: Relieve mental or physica I stress, or illness from alcohol related or other problems of ind ividuals and their families, in particular those from ethnic minorities, through the provision of education, advice and counselling, Our a im which is carried out for the public benefit is: To be the leader in the development and provision of inclusive Services that empower and meet the needs of individuals and families from diverse communities affected by drugs and alcohol misuse, mental health a nd domestic violence concerns. Public Benefit The trustees confirm they have referred to the Charity Commission guidance on public benefit. Ou r activities deliver public benefits by: Providing quality and effective treatment to enhance positive outcomes for service users Developing services targeting socially excluded groups, particularly BM ER (Black, Asian, M inority Ethnic and Refugee) communitiesi young people and women Promoting and h ighlighting best practice Empowering service users to rèalise their potential and maxi mise the opportunitie5 ava ilable to them todoso Developing a skilled and competent workforce Ensuring a robust organisation able to grow and change to meet the challenges of the future.
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 Criteria for measuring success The following are the criteria used by the charity to measure success of projects or any activity engaged in during the year: l. The Key performance indicators {KP15')- KPIS established at the commencement of the project between the funder and EACH (quantity, quality, scope. time frame and safety standards etcl. Data monitoring system deployed to gather quantitative and qualitative data that can be used for continuous improvements and future funding applications. 2. Acceptability and satisfaction - Clients, satisfaction measured through service users, consultations and feedback. The feedback gathered can be used to help shape future policy shifts or influence securing future funding for the same or related projects. staff satisfaction and good team working measured from responses from staff during appraisals and management supervisions. I mplication of the project on EACH'S reputation. 3. Sustainability- Assessed based on ability to deliver within set budgets. 4. Organisational objectives - Alignment of the project with the charity's business plan and values. How the project can reaffirm EACH'S unique selling point IUSPI. Risk Identification Risk Management is conducted at a strategic and operational level. The Board reviews EACH'S Risk Management document annually to identify, prevent or reduce the impact and likelihood of identified risks as reported by the Finance and Resource sub-committee. Where risks have been identified, contingency plans are in place to mitigate them. 'Yhe Risk Management document", which incorporates the key areas that have to be addressed which includes organisational risks {dealing with vulnerable clients), financial risks Icontracts, economic climate, organisationa I su5tainabilityi commissioning and funding changes}, employer's risks (health 8 nd safety for staff, setvice user5 and the publicl, meeting legal and other statutory requirements; reputationa I risks Icomplaints, organisational effectiveness, Service delivery). The organisation adheres to the NICE Clinical guidelines which provide a robust framework to meet clinical standards as the basis of our work, The continuing review of policies and operating procedures, implementation of the Drugs and Alcohol National Occupational Standards IDANOSI, adoption of the QUADS lQuality Assurance for L)rugs and Alcohol) and the QAF (Quality Assurance Framework), BACP requirements ensu re a consistent quality of delivery for all operational aspects of the cha rity.
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 Achievements and Performance in 2023-2024 Service Users Engaged in EACH'S Counselling ond Support seI(e$ During the year EACH supported a total of 1,959 service users, out of whom 1,385 were seen in structured intetventions, and the remaining 574 as one-off sessions in outreach settings, the latter reflecting an increase in outward facing SeiceS led by peer-volunteers and support delivered through community hubs and places, such as libra ries. 26% of clients in our SeiceS were male, with females comprising 74%; this profile has increased con5iderablv from 63Y. last year due to specialist SeICe$ and provision on domestic abuse for women and their children. 720A compared to 74Q/o the previous year were from BAME IBlack, Asian and Minority Ethnic) communitie5, reflecting the organisation's reach,. this remains steady around this mark with previous years, profile. The proportion of people of mixed heritage represented 12% overall (compared to IO% in previous yearl of our clients, whilst Asian represented 33% overall, Black represented 220h, White 280A and Middle Eastern 6% h ighlighting the wide reach of service5 and changing demogra phics locally. Within the Asian demographic, Indian represented 15Yo overall of EACH'S clients, within the Black profile, clients of Caribbean origin made up IO% whilst within the White demographic, the majority were White British {15%1. Of the total number of 359 males, the most significant presentation at 46% was to our Housing Related Services in Brent, Harrow and Ealing, including specialist provision on mental health, dual diagnosis and su bstance misuse, and for people with street lifestyles. Mental health presentations by male clients accounted for 27.kn through cou nselling specifically for BAMES and peer-led work, Substance M isuse 21%, th is primarily through the Youth Offending Service in Brent supporting both young people and their parents/carers, and 3% were young males supported through counselling on domestic abuse. Of the 1,020 women who accessed ourservices, a significant proportion (60%) did so due to domesticviolence and abuse and related issues, including as pa rt of our specialist provision within women's refuges and safe accommodation, and to address inter-related, complex needs of substance misuse, mental health and domestic violence. This was an a very slight decrease by 1% from the previous year. 83 women accessed our drug and alcohol services, with 96% doing so within the Youth Offending SeNice as a young person with substance misuse related offending or as parent impacted by or concerned about Substance use of a young person. 18'A of women were supported in our Housing Related Services in Ealing, Brent and Harrow, and 14% within mental health provision. 9217 counselling sessions and 5989 key working support sessions were delivered to 5eNice users, the former an increase due to expansion of counselling provision. 290 group sessions, including workshops, were delivered for 51 participants. and 281 community outreach sessions to inform, educate and engage service users provided, with the latter providing single sessions or short inteNentions to 574 people. 430 clients were seen at satellites within the wider community through co-locations and satellites. Tho majority of clients, 51Yo, seen were aged 30to 49, with 160h aged 18-29, 15% between 50 and 59, and 7Yo aged 60 plus,. young people aged 17 or under were mainly supported as part of our young people's services in Brent, addressing substa nce misuse and mental health with IOYO of all service users being seen in these. Drugs & Alcohol services Support to Life Therapies - Strurtured Dt7y Programme ond counselliTng The ab5tinence-based programme and counselling delivered as part of our Socia l Enterprise (Life Therapies) was delivered in Ealing and Brent through a mixture of spot purchasing by local authorities, such as to 5UPPOrt
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 Polish rough sleepers in Ealin& self-funding by individua Is a nd block purchasing by other organisations. This was accessed by 10 people seeking to address in particular their alcohol and drug issues and mental health concern5. Young people - Brent EACH'S work with young people further consolidated this year with seNices supporting them on substance misuse, mental health and social exclusion; 189 referrals were received, with 105 young people aged 17 and under were supported, in addition to 81 adult5 as part of the youth offending provision. Support was provided through family/home visits and online, with activities comprising one to one individual support, including key-working and structured coun5elling. group work, and peer~based activities. The majority were from BAME communities (56%), and White backgrounds132%1, and females represented 54, of all seen due to the support for adults within the youth offending seNice. Flouting support service5 Generic Substance Misuse, Mental Heolth, Women and Families, ExffenderS and The Floating Support Services in Brent, Harrow and Ealing supported a total of 353 client5 across mental health, generic, women and families, and substance misuse/ex-offender clients- this was less than previous year of 557 due to the wind down of Brent Reach at the end of June. More women were supported, at 53Yo of total, and 2,719 keyworking sessions delivered. In addition to the Floating support services, 33 women were supported through long-term resettlement across London and at short term domestic abuse units, delivering 1210 sessions. Servicesfor Women Ascent Projert- pan London VA WG service5 EACH has continued to deliver its specialist VAWG services under Ascent, a project of the London VAWG Iviolence against Women and Girls) consortium established in April 2013. The latter 15 made up of approx. 30 organisations, funded by London Councils to deliver a range of services for su Nivors of domestic and sexual violence. EACH delivered counselling and group work under the Advice and Counselling strand of Ascent in 8 boroughs Brent, Hounslow, Harrow, Hillingdon, Kingston, Richmond, Merton and Wandsworth. Over the year, across the 8 borough5, 214 women affected by sexual violence and abuse were provided with specialist counselling and support, with 2711 counselling sessions delivered. Awaaz- Counselling for BAME women and young people Funding from MOPAC enabled 158 women recovering from domestic abuse to be supported, as well as 10 young people impacted by it. Working across NW London, it delivered 1383 counselling sessions to women and 144 to young people. Project Jasmine- tomplex needs service in Ealing Funding from the Henry Smith trust supported provision of counselling and keyworking to women with multiple, inter-connected needs related to domestic abLAse, mental health and substance misuse. 71 women were supported through 1036 counselling sessions. 30°h were BAME women, 25% had mixed heritage and 450A White European/lrish,
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 DV Aftercare- Supporting women through New Routes Working across NW London, 95 women were supported through a comprehensive and integrated programme of counselling, group work and recovery support. The seNice targeted women in Tier l accommodation, such as refuges and Sanctuary schemes to help them become more confident to recover from the impact of domestic abuse on their emotional and psychological health and to be able to acce5S Opportunities such as employment, training. 1074 counselling sessions and 617 keyworking sessions were delivered. Domestic Abuse Units- Brent EACH provided extensive support to women in safe, emergency accommodation as well as their children in 3 domestic abuse units in Brent. 16 women, with 13 of them BAME, were supported through 864 sessions the community. CASA- Pan-London resettlement A5 part of the CASA project, funded by MOPAC through Solace, EACH supported 17 women with long-term support to help them make positive transitions from refuge provision to safe tenancies, entaili ng emotional support a nd help with practical issues such as on registering children at local schools, accessing local resources, and managing themselves. 346 sessions were delivered in this year. BAME IDVA- Hounslow During thi5 year, 32 women were supported in Hounslow through extensive casework and over 100 women through advice and information at hubs and community settings, enabling women to manage risk to themselves and their children. Ment¢71 Health seThices Tomil mentuj health project- Hillingdon EACH provided a specialist mental health counselling service to the Tamil Community in Hillingdon. Support was provided in mother tongue to help 26 people recover from the emotional and physical impact of the conflirt in Sri Lanka IPTSD), domestic violence and alcohol. The service was impacted by lack of satellite provision due to this becoming difficult, nevertheless 235 sessions were delivered and 9 clients successfu Ily discharged. Mentt71 Health- Project 10 @ Star Centre, Hounslow The mental health service (Project no 10 @ the Star Centrel has continued to provide a safety net through a welcoming space and an expanded programme of activities eompri5ing of cooking, psycho-education, gardening, art and IT 5UPPOrt. It 5UPPOrted 82 seNice users through drop in sessions, 51 being male and 58° from BAME backgrounds, including mixed heritage. The service provides a 'safe space, for service users who a re in contact with statutory services to help re-enablement through social activities, as well as enable people to come tO8ether and access support and have a hot meal. STEPS- Peer led Mental Health Awareness and Signp05ting Funded by L.B Ealing, STEP5 delivered 41 outreach sessions a nd maintained 9 static information ba nks across the borough, ensuring information and materials were up to date and available in community languages. 350 peer support and training hou rs were provided to 22 peers, helping people to address social isolation, develop
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 self-care and identify appropriate setvices for themselves, with the peers themselves delivering 450 hours as part of STEPS. Mosaic Minds- Mental Health Counselling for BAMES in Hounslow In this year, Mosaic Minds consolidated its work in Hounslow, providing culturally sensitive counselling through satellites, including at a hotel wholly occupied by 700+ refugees and asylum seekers. 82 BAME people were supported, a mix of refugees and asylum seekers, first generation migrants and those experiencing isolation. 886 sessions were delivered to 61 women and 21 men. helping them to address trauma, historic abuse, depression, anxiety and develop healthier coping. 2023-24 AT A GLANCE This year for EACH continued to be one of challenges and opportunities, with the need to maintain quality of services in face of high dem3 nd, especially by our Domestic Abuse services wh ich due to f unding constraints lacked the capacity to respond to the level of referrals they received. The need to develop and maximise sources of income did not abate, with the continuous cycle of securing funding to sustain cu rrent services as well a5 meet new needs, which it was successful to a significant extent. EACH focussed on building upon its community-based, holistic model and expertise of working with marginalised groups on mental health, substance misuse, and domestic violence, which coupled with its long- standing presence in NW London, provided a platform to seek and obtain funding to innovate its work, such as through Domestic Abuse recovery models for women. The challenge has been service delivery through mu Itiple projects which are f unded through gra nts, with this requiring greater co-ordination, onboarding of staff, reporting and management, and short-term funding to respond to immediate need5. New Developments Women's Services EACH built upon its Sorlg-standing work supporting women affected or experiencing domestic abuse to attract funding to support women and their children in various ways. Funding was obtained from MOPAC Tier I funding to continue and extend aftercare counselling and recovery support to women in SW London as well as to young males, providing emotional, housing related, and ETE support to enable women recover and move forward options in a meaningful and sustained way. EACH was successful in a bid for fundingto provide a pilot project (Thea) in Harrow, Hillin8don and Hounslow on supporting women on domestic abuse within primary care pathways. This recognised GPs/social prescribers and primary care as a key referrerto EACH, with theview to provide earlier interventions to reduce onward referrals and increase safety. Established January 2024, it began mobilising through recruitment, developing referral pathway5 and publicity materials. EACH was successful in also securing continuation funding for its BAME IDVA in Hounslow, a much needed service filling a gap in local provision to specifically meet the needs of BAM E communities, Mental Health Services STEPS wa5 able to be sustained through a successful bid to Lb Ealin£ Community Grants, thus securing peer- led involvement and development, including by those not connected to EACH a5 8 service user.
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 Funding from LB Hounslow increased our presence within community hubs across the borough, with these providing engagement, signposting and referral uptakes by people seeking help through them. Partnerships EACH continued its successful partnership with Ascent Project (pan London Vlolence agalnst Women and Girls IVAWGI service) to provide counselling in 8 London boroughs, and work as a LB Hounslow community partner, SUPPOrting the partnership through hub-based working. Quality Governance Internal audits have informed the work of the Quality Sub-committee to ensure that service improvements are undertaken and to provide oversight of clinical governance A number of key clinical a nd organisational policies were reviewed a nd adapted, Staff benefited from a range of interna l and external trainings Service users have been represented on the Board. played a key role in promoting the organisation and have participated in our employee recruitment process. EACH retained its ISO 9001 quality management certification during the year and will endeavour to sustain the quality mark. EACH retained its Investors in People accreditation status during the year. Summary of Impact of Covid-19 Pandemic At the end of the year in Mid-march 2020, the Coronavirus 19 pandemic resulted in a national lockdown to contain the spread of the deadly virus and limit its impact on the NHS. As a consequence, EACH closed its centres and moved our service delivery to remote based support through the use of mobile phones and digital technology. During this year, EACH has embedded a hybrid model of working, with all its offices and centres open. It recognised that for many service users, face to face contact was essential, in particular where safeguarding concerns posed a risk and required active management. Equally, for many other service users, the flexibility of online support has provided the means to access our support and work around other commitments, such as childcare. EACH continues to monitor its working patterns to ensure their relevance and accessibility to service users, needs, adapting these to individual and service circumstances, and sustains measures such as testing on a regular basis by staff. In conclusion, EACH has sustained rts services by adapting its modes of delivery and ensuring staff are able to work effectively, whilst ensuring that duty of care is sustained for clients. It has also responded to new demands and needs by developing new services by drawing down funding from local authorities and trusts. EACH is in a strong position financially and operationally to respond to the uncerta inties and challenges caused by the pandemic,. going forward, we will be seeking to utilise our specialism and expertise of work with BME communities and women to influence local developments and realise funding opportunities.
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 Company law requires the Charity trustees to prepare accounts for each financial year. Under company law the trustees must not approve the fina ncial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources. including the income and expenditure of the charitable companyforthat period. In preparing these financial statements, the trustees are required to: select su itable accou nting policies and then apply them consistently- obseNe the method5 and principles in the Charities SORP (Statement of Recommended Practice} 2019 IFRS 1021; make judgements and estimates that are reasonable and prudent; prepare the fina ncial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting record5 that disclose with reasonable accuracy at any time the financial position of the charitable company and to ena ble them to ensure that the fina ncial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence fortaking reasonable steps forthe prevention and detection of fraud and other irregu la rities. Disclosure of information to auditors Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to esta blish that the auditors are aware of such information. The financial statements have been preparod in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to Small companies. On behalf of t oard of Trusteos Stephen Eckles Chair Date: 21 November 2024 13
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 FINANCIAL REVIEW The year-end account shows an increase in the net assets of the Charity by £168,749 to £1,397,514 as at 31 March 2024 from £1,228,765 as at 31 March 2023 representing an increase of 13.73'k. The revenue of the charity decreased by 12.680A {£270,453) to £1,862,178 from £2,132,631 mainly due to contracts that came to end in 2023. Reserves policy The trustees of EACH have examined the Charity's requirements for reserves in light of the main risks to the organisation and have accordingly established a policy whereby unrestricted general funds of a minimum £600,000 are set aside as reserves to meet at least four month's recurrent expend iture and lia bilities which is currently about £150,000. The unrestricted reserves for the charity were £1,219,836, made up of £619,836 general reseNes and £700,000 designated reserves. The amount of £700,000 earmarked as designated funds for the purposes of staffing I£IOO,0001, office improvement and new premises acquisition {£500,0001. Plans for the future In 2024-25 EACH will: Continue to build both statutory and non-statutory income streams to provide key services that support seNice ijserfs recovery and health and well-being Contlnue to bu ild fi nancial reserves to enable sustained growth Recruit additional, new member5 to the Board of Trustees and provide relevant induction and training Enhance ou r social enterprise model by incorporating it into ou r funding and business development plan, including th rough spot purchasing by statutory a nd non-statutory Services Prioritise funding and development to sustain our current community engagement and counselling and support services to BAME communities, women and girls and young people affected by substance misuse, mental health and domestic violence. Develop our offer to young people and families Continue to build a nd sustain strategic alliances and pa rtnerships Work towards implementing a competency-based framework Draw out learning and impact of our work, in particular through pilot projects delivered with emergency/Covid-related funding Focu5 on further seiCe user and volunteer involvement within the organisation Identify new locations to deliver ou r work through satellites and gauge poitential for new premises in Brent Review and develop ourstrategic plan to take us forward into next stage of the organisation's growth. Acquiring a building which will apart from serve as the head office of the charity will also be one that will provide acce55 to our service users as well as other residents for socialisation and skills development. The Charity's trustees (who are also the directors of EACH Counselling and Support for the purposes of com pany lawl are responsible for preparing a trustees. annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 'The Financial Reporting Standard applicable in the UK and Repu blic of Ireland" 12
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF EACH COUNSELLING AND SUPPORT FOR THE YEAR ENDED 31 MARCH 2024 Opinion We have audited the financial statements off EACH Counselling 2nd Support (the 'charitl) for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of cash flows and the notes to the accounts, including significanc accounting policie5. The financial reportingfrdmework that has been applied in their preparntion is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and applicacion of resources, including its income 2nd expenditure, for the year then ended,. h2ve been properly prepared in accordance with United Kingdom Genernlly Accepted Accounting PracEice' and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standirds are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical quirementS that are relevant to our audit of the financial statements in the U K, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audic evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements we have concluded that the Trustees, use of the going concern basis of accounting in the preparation of the financial Statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collettively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when che accounts are authorised for issue. Our responsibilities and the responsibiliries of the Trustees with respett to going concern are described in the relevant sections of this report. Other information The other information comprises the information included in the Trustees, Annual Report. other than the financial statements and our auditors, report chereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, excepc to the extent otherwise explicitly stated in our repor¢ we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in che course of the audit, or otherwise appears to be materially misstated. If we identify such m2terial inconsiscencie5 or apparenc materi21 misstatements. we are required to determine whether thi5 gives rise to a material misstatement in the financial statements themselves. If. based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that facL We have nothing to report in this regard.
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF EACH COUNSELLING AND SUPPORT FOR THE YEAR ENDED 31 MARCH 2024 Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit: the information given in the Trustees, Annual Report, which include5 the Directors, Report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements., and the Directors, Report included within the Trustees, Annual Report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit. we have not identrfied material misstatements in the Directors. Report included within the Trustees, Annual Report. We have nothing co report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion= adequa accounting records have not been kepL or returns adequate for our audit have not been received frotn branche5 not V15ited by us,- or the financial statements are not in agreement with the accounting records and return5,' or certain disclosures of tru5tees' remunerdtion specified bylaw are not made; or we have not received all the information and explanations we require for our audit- or the Trustees were not entitled to prepare the financial statements in accordance with the small comp2nies' regime and take 2dvantige of the small companies, exemptions in preparing the Trustees, Annual Report and from the requirement to prepare a Strategic Report. Responsibilities of Trustees As explained more fully in the Statement of Trustees, Responsibilities. the Trustees, who are also the directors of the charitable company for the purp05È of company law, are responsible for the preparation of the financial statements and for being satisfied that chey give a true and fair view. and for such internal control 2S the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for 2ssessing the Charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative buc to do so. Auditor'5 responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, 2nd to issue 2n auditors, report that includes our opinion. Reasonable assurance is a high level of assurnnce but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if. indtvidually or in the aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financi21 statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud, is detailed below. 15
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF EACH COUNSELLING AND SUPPORT FOR THE YEAFI ENDED 31 MARCH 2024 Enquiry of management and those charged with governance about attual and potential litigation or claim5 and the identification of non-compliance with laws and regulations. Reviewing minutes of meetings of those charged with governance. Reviewing financial statemenc disclosures and testing to supporting documentation to assess compliance wich applicable laws and regulations. Auditing the risk of management override of controls, including testing journal entries and other adjustments for appropriateness. assessing whether the judgements made in making accounting estimates are indicative of a potential bias: and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. Performing analytical procedures to identrfy any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud. Professional scepticism in course of the audit and with audit sampling in material audit areas. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularicies. including those leading to a material mis5tatrment in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the event5 and transactions reflected in the financial statements, a5 we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealmenL forgery, collusion. omission or misrepresentation. A further description of our responsibilities is available on the Financial Reporting Council's website aL https.'lJwww.frc.org.uklauditorsresponsibilities. This description forms part of our auditors, report. Use of our report This report is made solely to the charitablé companls members, as a body. in accordance with Chapter 3 of Parc 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we 2re required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by12w, we do not accept or assume responsibility to anyone other than the charitsble company and the charitrdble company's members as a body, for our audit work, for this report. or for the opinions we have formed. Kevin Fisher BA, FCACTA (Senior Statutory Auditor) for and on behalf of Kingston Burrowes Audit Ltd 308 Ewell R02d Surblton Surrey KT6 7AL Date: 16
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Income Note Unrestricted Designated funds fund5 Rescricted funds Total funds 2024 Totsl funds 2023 Income Donations and legacies 886.869 274,470 1,161,339 1,307,124 Charitable Activities 74,782 606,046 680.828 821,388 Investment Income 20,011 20,011 4,119 Total income 981,662 880,516 1,862,178 2,132,631 Expenditure on: Charitoble Activities." General advocacy and support 803,984 889,445 1.687,292 1.622,959 Total expenditure 803,984 889,445 1,687.292 1.622.959 Net Incomel (expenditure) before transfers 177,678 (8,929) 168,749 509,672 Transfers between funds (i 00,000} i 00,000 Net Incomel (expenditure) for the year 77,678 i 00,000 (8,929) 168,749 509,672 Reconciltation of Funds: Total funds brought forward 16117 619,836 600,000 8,929 1.228,765 719,093 Total funds carried fonvard 16117 £697,514 £700,000 £0 £1,397,514 £1,228,765 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing artivities, The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 17
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2024 Note 2024 2023 Fixed assets: Tangible assets 6,241 Current assets Debtors Cash at bank and in hand 14 244,106 1,340,313 386.750 1.084.447 Total Current assets 1,584,419 1.471.197 Liabilitie5; Creditors.. Amounts falling due within one year (193.016) (248,637) Net current assets 1,391,403 1.222,524 Total net assets 18 £1,397,514 £1,288,765 The funds of the Charity: Restrirted funds 16 8,929 Unrestricted funds Designated funds Other unrestricted funds 17 17 700,000 697,514 600,000 619,836 Totol unrestrirted fvnds 1,397,514 1,219,836 Total funds 18 £1.397,514 £1,228,765 These accounts were approved by the Board of Trustees on 21 November 2024 and signed on its behalf by. The financial statements have been prepared in accordance with the special provisions for small companies under P2 of the Companie5 Act 2006. Stephen Eckles Chair Shaheen Dar Treasurer The notes at pages 21 to 36 form part of these financial statements. 18
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 Note Total Funds 2024 Total Funds 2023 Cash flows from operating activities: Net cash used in operating activities 19 240,697 425,527 Cash flows from investing activities,. Purchase of tangible fixed assets Interest received (4,842) 20,011 (8,651) 4,119 Change in cash and cash equivalents in the reporting period 255,866 420,995 Cash and cash equivalent5 at the beginning of the reporting period 1,084,447 663,452 Cash and cash equivalents at the end of the reporting period £1,340,313 £1,084,447 The notss at pages 21 to 36 form part of these financial statements. 19
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 l. Accounting Policies a) EACH Counselling and Support is a private company limited by guarantee incorporated in England and Wales. The registered office is 4th Floor. 84 Uxbridge Road, West Ealin& London, W13 8RA. In the event of the charity being wound up, the liability in respect of this guarantee is limited to £ I per member of the charity. The significant accounting policies applied in the preparation of these financial Statements are sec out below. These policies have been consistently applied to all years presented unless ocherwise stated: b) Basis of preparation The financi21 statements have been prepared in accordance with the Charities Act 2006, Companies Act 2006 and che requirements of: Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019) and United Kingdom Generally Accepted Accounting Practice. The Charity meets the definition of a public benefit entity under FRS 102. Assecs and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. The accounts are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these accounts are rounded ro the nearest £. c) Preparation of the accounts on a going concern basisp The COVID-19 pandemic has caused little disruption to the charity's operations to date. as the counselling and Icey working services have been provided using online plarforms. We had to close our offices, but we continued our services with online and by telephone. Income has continued to be received from the existing multi-year contracts and new ones during the period while our sLiff and volunteers have worked from home and attended online meetings. Our keyworkers provide check ups on the highly vulnerable clients. The trustees consider it unlikely chat the continuing effect of the pandemic will cause significant disruption. All our funders were particularly supportive during the lockdown periods. Accordingly, at the time of approving the accounts, the trustees have a reasonable expecration that the company has adequate resources to continue in operydtion for the forseeable future. Thus the trustees continue to adopt the going concem basis of accounting in preparing the account5 d) Income All incoming resources are included in the statement of financial actiwties when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income- Voluntary resources are included in che statement of financial activities when the Charity 55 entitled to the income and the amount can be quantified with reasonable accuracy. The value of services provided by volunteers has not been included in these accounts. Investment income is included when receivable. Unrestricted income is deferred when this is received and relates to a period following the year end. Restricted income is deferred only when chis relates wholly to a future period, as specified by the funder. -20-
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting Policies (Continued) e) Fund accounting Unrestritted fvnd5 are available to spend on activities that further any of the purposes of the Charty. Designated funds have been allocated by the trustees to specific projects being undertaken by the Charity. Restritted funds are dortrations which the donor ha5 specified are to be solely used for particular areas of the ChariWs worl< or for specific projects being undertaken by the Charity. Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings". Costs of raising funds comprise the costs of attracting voluntary income and the costs of fLsndraising. Expenditure on charitable activities includes the costs of the delivery of its activities and services for its beneficiaries. Other expenditure represents those items not falling inco any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Rental costs under operating leases are charged against income on a straight line basis over the term of the lease. g) Allocation of support costs All sUPPOrt costs are allocated activities based on the time spent on those by staff. h) Tangible fixed assets All assets costing more than £500 are capitalised. Tangible fixed assets are stated at cost less depreciation. A full year depreciation is charged in the year of acquisition of fixed assets. Depreciation is provided at rdtes calculated to write off the cost of each asset over its expetted useful life, which in all cases is estimated at 3 years, All fixed assets acquired Specifically for projects under restritted fund5, are written off in the year of purchase. The policy wich respect to impairment reviews of fixed assets is that these assets are inspected regularly for any impairment and any defect remedied so as to maintain the current value. In some cases a provision for impairment would be required. i) Pensions The charity operates a defined contributions pension scheme. Contributions are charged in the accounts as they become payable in accordance with the rules of the scheme. 21
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting Policies (Continued) j) Debtor5 Trade and other debtors are recognised at the settlement amount due after any trade discount offered and provision for bad and doubtful debts. Prepayments are valued at the amount prepaid net of any trnde discounts du k) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. l) Creditors and provisions 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 2nd 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 crade discounts due. m) Financial instruments The Charity has elected to apply the provisions of Section I I 'Basic Financi21 Instruments, and Sertion 12 '0ther Financial Instruments Issues of FRS 102 to all its financial instruments. The Chariry 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 financing items which are subsequently measured at amortised cost using the effective interest method. n} Leases Operating lease renta15 are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease. Critical accounting estimates and judgements In the application of the charitls accounting policies, the trustees are required to make judgements, estimate5 and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estim2tes and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimate5 are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. The Trustee5 do not consider there to be any estimates or judgements that are critical to the accounts. 22-
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 Voluntary Income 2024 unrestr1cd Restricted Funds Funds 2023 Unrestricted Restricted Funds Funds Total Funds Total Funds Grants 884,438 274,470 1,158.908 886.226 418,446 1,304,672 Gifts in Kind 2,431 2.431 2.452 2,452 £886,869 £274,470 £1,161,339 £888,678 £418,446 £1,307,124 Grants (unrestricted): 2024 2023 Ministry of Justice - Awaaz Project LB Ealing Test & Trace DASA -moving Forward CNWL- Stepdown Project Groundworks - Together Hounslow Standing Together Housing First Ealing Rough Sleepers CASA Project Hounslow Hubs Hounslow Residents Engagement GLA.DASA GLA- Refuge Counselling Hounslow -MOSAIC LB Ealing SMI NHS NWL Winter Warming Hounslow STEPS 222,731 222,731 50,000 49,041 37,475 6,120 30,000 124,548 8,550 59,708 11,000 124,548 14,753 4,000 326,632 38,000 17,857 44,110 285,630 44,643 41,939 3,000 3,648 £884,438 £886,226 -23-
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 Voluntary Income (continued) Grants (restricted): 2024 2023 Others London Councils (Ascent) Henry Smith Foundation Big LotterylESF BBO IPS 93,981 60,000 95,740 60,000 112,842 London Borough of Brent NCIL Supporced Accommodation London Borough of Hounslow Hounslow IDVA 20,957 40,000 40,000 50,000 58,929 London Borough of Ealing Steps MH 30,489 29,978 £274,470 £418,446 Income from charitable activities 2024 Unrestritted Restricted Funds Fund5 2023 Unrestricted Restricted Funds Funds Total Funds Total Funds Advice, Information & Counselling 606,046 606,046 732,464 732,464 Other Income 74,782 74,782 88,924 88,924 £74,782 £606,046 £680,828 £88,924 £732,464 £821,388 24_
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 Income from charitable activities (continued) Contracts (restricted income): 2024 2023 Brent Youth Offending Service (MOPAC) Brent Mental Health LB Brent- Generic Floating Support LB Brent- Emotional Health Worker LB Ealing Supporting People LB Harrow Housing Services LB Hounslow Mental Health User-Led Greater London Authority- Young Londoners NHS Hillingdon 91,152 55,000 48.553 75,672 55,296 160,528 46,570 186,217 157,885 41,296 9,000 186,217 172,358 44,101 8665 £606,046 £732,464 Analysis of expenditure relating to general advocacy and support 2024 2023 Direct costs Stlff costs Recruitment Travel Volunteer expenses Partners share of contract Training & development Support costs Share of support Share of governance cost 1,329,484 5,375 3.214 882 1.288.252 14,169 1.946 1.108 22.315 30,233 33.991 315.526 4,957 255,965 8,981 £1,693,429 £1,622,959 Total expenditure was £1,693,429 (2023.. £1,622,959) of which £803,984 was unrestricted (2023 £399.734) and £889.445 was restricted (2023: £1,223,225). 25_
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 6 Analysis of support costs and governance costs Support Costs 2024 Support Costs 2023 Governance 2024 Total 2024 Governance 2023 Total 2023 Premises Communications General Office & Finance Staff Legal & Professional Depreciation Bank Charges Audit Fees Board Meeting5 Annual reportl AGM 191,370 48.278 191,370 48,278 138,124 46,370 138,124 46,370 63,905 63,905 57,408 57,408 5,676 4,972 1,325 5,676 4,972 1,325 4,200 8,023 4,814 1,226 8,023 4,814 1,226 4,200 4,200 4,200 757 757 4.781 4,781 £315,526 £4,957 £320,483 £255,965 £8,981 £264,946 Net I ncomel(expenditure) for the year Thi5 is stated after charging: 2024 2023 Depreciation Auditor's remuneration Operating lease rentals £4,972 £4,200 £Nil £4.814 £4,200 £Nil Analysis of staff costs, trustee remuneration and expense5, and the cost of key management personnel 2024 1,163.013 108,268 12,304 45,899 2023 .126,796 102,486 14,407 44,563 Wages 2nd Salaries Soci31 Security Costs Seasonal Fees Pension £1,329,484 £1,288,252 The key management personnel of the Charity comprise the Chief Executive, Deputy Chief Executive and Finance & Resources Dirertor.Three employees earned in excess of £60,000 (2022 . One). Remuneration of key management personnel was £203,565 {2022.. £180,544). Under FRS 102, employee benefits include gross salary, employer's national insurance, employer's pension contribution5 2nd benefits in kind. -26-
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 Staff Numbers The average monthly head count was 49 staff (2023: 58) and the average monthly number of full time equivalent employees {including casual and part time staft) during the year was as follows: 2024 Number 2023 Number Charitable acrivities Support 36.42 41.4 50.6 50.6 l O Pension and other post-retirement benefit commitments The Charity operates a defined contributlon pension scheme. The a5set5 of the scheme are held separately from those of the Chariry in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund. 2023 2023 Contributions payable by the company for the year £45,899 £44,563 The expense has been allOted to unrestricted expenditure on the same basis as wages and salaries. I l Related party transactions None of the trustees (or any persons connected with them) received any remuneration during the year, (2023.. nil). No Trustees were reimbursed expenses in che year. {2023.' nil). There were no other relaced party transactions in the year. 12 Corporation tax As a charity, a4CH Counselling and Support is exempt from UK tax on income and gains to the extent that these are 2pplied to its ch2ritsble objects. No UK tax charges have arisen in che Charity. during the year or the previous year. 27-
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 13 Tangible fjxed assets Office Equipment Cost: As at l April 2023 Additions 34,447 4,842 As at 31 March 2024 39,289 Depreciation: As at l April 2023 Charge for year 28,206 4,972 As at 31 March 2024 33,178 Net book value As at 31 March 2024 £6,111 As at 31 March 2023 £6,241 All assets are used for charitable purposes. 14 Debtor5 2024 2023 Trade debtors Other debtors Prepayments and accrued income 171,652 330,817 3,738 52,195 72,454 £244,106 £386,750 -28-
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 15 Creditors: amount5 falling due within one year 2024 2023 Trade creditors Taxacion and Social Security Accruals and deferred income 11,780 22,365 158,871 90,285 24,639 133,749 £193,016 £248,673 2023 2023 Deferred income brought forward Released in the year Deferred in the year.. LB Hounslow- IDVA LB Brent- Mental Health LB Hounslow- Mosaic LB Houn51ow-STEPS Henry Smith Foundation GLA -DASA -moving Forward Standing Together -Thea CNWL - Stepdown E21ing Council Floating Support 148,865 (148,865) 148,865 (148,865) 45,833 24,404 48,000 7,143 18,241 10.000 12,260 30.000 10,000 11,079 £116.334 £100,626 Deferred income represents grant income received in advance. 29-
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 16 Analysis of movements in restricted funds Balance as at 31 March 2023 Incoming resources Resources expended Balance 2s at 31 March 2024 LB Brent YOS (MOPAC) (a> London Councils (Ascenc) (b) LB Hounslow MH User-Led (c) LB Hounslow IDVA (d) LB Harrow Housing Related Serv. (e) NHS Hillingdon Tamil (fj LB Ealing Generic FSS (g) Henry Smith Foundation (h) LB Brent Floating Support (i) LB Ealing Voluntary Section MH (k) LB Brent Ment21 Health (l) Supporced Accommodation (m) 91,152 93,981 44,100 58,929 172,358 8,665 186,217 60,000 48,554 30,489 55.000 40,000 91,152 93,981 44,100 58.929 172,358 8,665 186,217 60,000 48,554 30,489 55.000 44.481 8,929 £8.929 £800,516 £889,415 £8,929 30-
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 16 Analysis of movements in restricted funds Comparative information for the previous financial year is as follows: Balance as at 31 March 2022 Incoming resources Resources expended Balance as at 31 March 2023 LB Brent YOS (MOPAC) (a) London Councils (Ascent) (b) LB Hounslow MH User-Led (c} LB Hounslow IDVA (d) LB Harrow Housing Related Serv. (e) NHS Hillingdon Tamil (fj LB Ealing Generic FSS (g) Henry Smith Foundation (h) LB Brent Floating Support (i) Big LotterylESF- BBO IPS (i) LB Ealing Voluntary Settion MH (k) LB Brent Mental Health (l) Brent Complex Needs (m) LB Brent Emotional Wrk {n) LB Brent to NCIL (o) 75,672 95,740 41,296 58,929 157.885 9,000 186.217 60,000 160,528 112,842 29,978 55,296 40,000 46,570 20,957 75,672 95,740 41,296 50,000 158,586 9,000 186,217 60,000 185,826 112,842 29,978 75,620 44,481 77,010 20,957 8,929 701 25,298 20,324 4,481 30.440 £81,244 £1,150,910 £1,223,225 £8,929
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 16. Analysis of movements in restricted funds (Continued) All the above restrifftd funds were utilised for the purposes for which they were incended as follows.. To provide counselling and support to young offenders within the criminal justice system. To deliver the Ascent Project as one of the partners of VAWG Consortium providing counselling and support groups for women and girls. experiencing domestic and sexual violence and abuse in eight outer London Boroughs of Hounslow, Harrow. Hillingdon, Brent Merton, Wandsworth, Kingscon and Richmond Upon Thames funded by the London Council To provide User-led Mental Health Services for mental health service users in the London Borough of Hounslow To provide BAME Domestic Abuse Specialist Advocacy to resident5 of London Borough of Houn51ow To provide Housing Related Support and Preventative Support Services generic (lot 21 and Supported Housing for offenders, ex-offenders and individuals with drug and alcohol misuse and dependency issues (lot 3) in LB Harrow To provide coun5elling and support to the Tamil community affected by ment21 health issues in Hillingdon Provision of generic, mentsl health and substsnce mi5useloffenderfloating support services in the London Borough of Ealing The provide group support and counselling for women with complex needs who reside in the London borough of Ealing Provision of generic floating support services in the London Borough of Brent in partnership with Thames Reach Charity Providing support to people in 9 North West London boroughs with common mental heolth issue5 Wlthin the BME communities to build their motivation and capabilities to enter employment in partnership with Twining Enterprise To provide a peer-led mental health signp05ting and awarene55 service, STEPS to residents of London Borough of Ealing. To offer psycho-education and CBT to young people to de-esca12te a crisis as part of the Accelernted Support Team based within Brent Council To provide support to women with complex needs in the London Borough of Brent fleeing domestic abuse and living in short-term accommodatson, to enable thern to move on successfully through intenskve case work To provide support to young people aged 11-17 in London Borough of Brent on their mental health through tslrgeted mental health assessment and therapeutic support To provide SLiffing and management capacity to sustain consistent and quality support to the women and their children at EACH'5 refuges are within LB Brent as part of MHCLG Covid-19 response b) d) g) h) 32-
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 17 Analysis of movement in Unrestricted Funds Balance as at 31 March 2023 Incoming Resources Resources expended Funds as at 31 March 2024 Transfers Other Unrestricted Fund5 619,836 981,662 803,984 ( i 00,000) 697,514 Designated Fund5 Stsffing contingency i 00,000 i 00,000 O)Tice improvements and relocation costs 500,000 i 00,000 600,000 Totsl Designated Funds £600,000 £Nil £Nil £ i 00,000 £700,000 The designated funds, which are to be utilised within 3 years, have been set aside as follows: Staffing Contingency The staffing contingency fund represents the potential cost of providing locum cover in the case of maternity or long-term sick leave. Office Improvements This fund represents the potential cost of relocation andlor refurbishment of our existing offices and associated c2Pital expenditure. Comparative information for the previous financial year is as follows: Balance Is at 31 March 2022 Incoming Resources Resources expended Funds as at 31 March 2023 Transfers Other Unrestricted Fund5 287,849 981,721 399,734 (250,000) 619,836 Designated Funds Staffing contingency i 00.000 100,000 Office improvements and relocation costs 250,000 250,000 500,000 Totsl Designated Funds £350,000 £Nil £Nil £250,000 £600,000 33
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 18 Analysis of net assets between funds Unrestricted Funds Designated Funds Restricted Funds Funds as at 31 March. 2024 were represented by . Total Tangible fixed a55ets Current assecs Current liabilities 884,419 (193,016) 700.000 1,584,419 (193.016) £697,514 £700.000 £1,397,514 Comparative information for the previous financial year is as follows- Unrestricted Funds Designated Funds Restricted Funds Funds as at 31 March 2023 were represented by - Total Tangible fixed assets Currenc assets Current liabilities 6,241 862,268 {248,673) 6,241 1,471,197 (248,673) 600,000 8.929 £619,836 £600,000 £8,929 £1.228.765 19 Reconciliation of net movement in funds to net cash flow from operating activitie5 2024 2023 Net movement in funds Add back depreciation charge Decreasel(increase) in debtors (Decrease)lincrease in creditors Interest received 168,749 4,972 142,644 (55,657) (20.011) 509,672 4,814 23.331 (108,171) {4,119) Net cash used in oper2ting activities £240.697 £415,527 34-
EACH Counselling and Support (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 20 Commitments under operating leases 2024 2023 Within one year - property Between two and five years - property 143,110 85,583 2,000 322,229 £228,693 £324.229 21. SECTION 37 STATEMENT: LONDON COUNCILS GRANT Under the terms of our grant from London Councils and Settion 37 of The Local Government and Housing Att 1989 we are required to present the following information- Grant-aid of £93.981 received in 2023-2024 (£95,294 received in 2022-2023) from the London Councils Gr2nts to deliver the Ascent Projett as one of the pattners of VAWG Consortium providing counselling and group work for women and girls, experiencing domestic violence and abuse in eight outer London boroughs of Hounslow, Harrow, Hillingdon, BrenL Merton, Wandsworth, Kingscon and Richmond upon Thames. 2024 2023 Grants (£) Spent (£) Grants (£) Spent (£) Salary Costs TraininglGroup (including Volunteers) Running Costs 82,419 82,419 84,178 84,178 2.914 8,648 2,914 8.648 2,914 8,648 2,914 8,648 Total £93,419 £93,981 £95,740 £95,740 22. Analysis of changes in net (debt)Ifunds The charity had no debt during the year. 23. Contingent Assets The charity has been awarded multi-year grants with specified or implied timeframes which preclude recognition of the full amounL The total amount awarded forfuture year5 but not recognised is £316,242. 35-