Charity registration number 1027290 Company registration number 02731466 (England and Wales) WEST LONDON CENTRE FOR COUNSELLING ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
WEST LONDON CENTRE FOR COUNSELLING LEGAL AND ADMINISTRATIVE INFORMATION Trustees Dr John Norman Barrett Elizabeth Dyer Cecilia Frances Marie Jarvis Elena Mouza Prof. John Nultall Ms Verna Lyus (Resigned 03 March 2025) Secretary Dr John Norman Barrelt Oliver Henry Kendall (Resigned 09 Oct 2025) (Appointed 09 Oct 2025) Charlty number 1027290 Company number (England and Wales) 02731466 Reglstered offlce 3 Glenthorne Mews 115a Glenthorne Road, Hammersmith. London, W6 OLJ Independent examlner Millet Accountants Ltd Beyond Aldgate Tower. 2. Leman Street, London, E18FA Bankers HSBC UK Bank PIC Fulham Broadway 593 - 599 Fulham Road Fulham London SW6 SUA CONTENTS
WEST LONDON CENTRE FOR COUNSELLING Page Trustees report Slatement of Truslees responsibilits'es Independent examiner's report Statement of financial activities Balance she81 Statemenl of cash flows 10 Notes to the financial statements
WEST LONDON CENTRE FOR COUNSELLING Trustees. Report FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their Annual Report, logelher with the fi'nancial statements of the West London Centre for Counselling (WLCC), for the year ended 31 March 2025. This report fulfils the requirements of both a Trustees. Report and a Directors, Report under company law. The Trustees confirm Ihat the annual report and financial statements of the charitable company comply with the current statutory requirements. the requirements oflhe Gharitable Company's governing document and the provisions of the Statement of Recommended Practice {SORP) applicable to charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS102) (effective 1 January 2019). Objectives and Activities The main objective5 of WLCC are to provide free high quality therapeutic counselling to people living in West London or who are registered with a medical General Practice in the area., To support the development of trainee and newly qualified counsellors and psychotherapists by providing skills training and clinical experience., To promote study and research in the field of counselling and psychotherapy. The Trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit, "Charities and Public Benefit.. All of the activities that are undertaken by the Charity are for the advancement of the objectives outlined above. Strategic Report Achlevements and performance a. Maln achievements of the Charlty The principal activity of the charity is the provision of short-term counselling for people experiencing psychological difficullles living in Hammersmith and Fulham, or who are registered with a GP in the borough. For several years, West London Centre for Counselling IWLCC) has been commissioned by West London NHS Trust to provide assessment and counselling services as part of NHS Talking Therapies (formerfy IAPT) in Hammersmith and Fulham. In 2023-24, WLCC successfully tendered lo continue providing services. A new contract was secured for an initial three years from April 2024, wilh the option of a further iwo years. The charity received excellent feedback on its submission, reflecting the consistently high quality of its services. Since April 2024, the service offered to clients has remained fundamentally unchanged. However, the new contract introduced revised NHS requirements, meaning that counselling could no longer be delivered by trainee volunteers. A5 a result, WLCC increased its team of employed qualified counsellors. Bythe end of the period the Centre employed 28 part-time accredited counsellorslpsycholherapists and all volunteer work had concluded. Over the past year, WLCC has invested in slaff development. Counsellors were supported to complete advanced professional Iraining, including specialist Couples Therapy and accredited Supervision courses. All WLCC counsellors have either completed, or are working towards. NHS Talking Therapies iecognised modality training such as Person- Cenlred Experiential Counselling for Depression <PCE-CfD), Couples Therapy for Depression (CTfD), or Dynamic Interpersonal Therapy (DIT). These opportunits'es have strengthened the team's expertise and further enhanGed the quality of clinical services. During the year WLCC also implemented important changes in clinical training, supervision, and client reporting protocols. Several stipendiary counsellors completed further training in NHS recognised models, while all counsellors and administrative staff gained new skills in database access and entry, taking on wider responsibilities. Crucially, these improvements were achieved within budget and without compromising client Care. WLCC continued to meet Contractual outcomes, maintaining strong access targets and demonstrating clear improvements in clients, symptoms-evidence of the Centre's commitment to both quality and efficiency.
WEST LONDON CENTRE FOR COUNSELLING Trustees, Report FOR THE YEAR ENDED 31 MARCH 2025 WLCC is a British Association for Counselling and Psychotherapy {BACP) accredited service. In 2024-25, the Centre met all of the criteria under the BACP Accreditation scheme's Annual Rolling Review. b. Key performance indicators The Board sel out the key objectives for the year, encompassing both strategic and operational priorities as follows.. . Maintain control of costs to preserve or enhance balance sheet reserves. . Meet ongoing conlraclual obligations regarding clinical largels and outcomes. . Complete the tran51tion from the use of volunteer counsellors to fully qualified professionals. . Recruit a Chief Executive Officer (CEO) to manage operations. and increase the number of trustees. The Centre strengthened ils reserves by £36.867 during the financial year. This improvement was achieved prlmarily through cost savings resulting from unfilled vacancies in the Chief Executive and Administration posts. Operationally, WLCC met all its contractual performance targets for treatment numbers. ¢0very rates, and wailing times. Clinical outcomes were measured using PHQ-9 (Patient Health Queslionnaire and GAD7 (Generalised Anxiety Disorderl, Against the national recovery target of 50%, WLCC achieved a rate of 55.110/0 for the full year 2024-25. During the year, WLCC received over 1,600 referrals. assessed over 1,300 clients, and accepted approximalely 800 individuals orcouples forcounselling. Around 500 clientswhowere assessed but not offered counselling were referred or signposted lo more appropriate services, including other NHS Talking Therapies. All received advice and 8UPPOrt. t)uring the period roughly 44Vo of clinical work was conducted via video link, while 560/0 was in person al the Centre. Demand for face lo face counselling continued to rise following the COVID pandemic. The Cenlre maintained high levels of accessibility, for clients of all ages and backgrounds, offering evening sessions, facilities for clients with disabilities, and both face-to-face and online counselling. Counselling was delivered by staff from diverse backgrounds, including those with disabilittes, a range of ethnic, cultural, and social identities, and LGBTQI+ counsellors. Services were also available in languages other Ihan Engllsh, provided eilher by bilingual counsellors or with the support of interpreters. WLCC continued to receive very positive feedback and comments from clients. 'Inilially I didn't know what to expect when l attended my sessions. I was quile n8Nousl But it W8s a allY good experience & very helpful. [My Gounsellorj was amazing - calm, pmfessional & supportive. I couldn't hav8 asked for mor8, I had a really positive experience. Thank you." WLCC Couns811ing client, March 2025 Alongside achieving clinical outcome targets WLCC successfully completed the operational restructuring required by the new NHS contract. This included phasing out volunteer counsellors and replacing them with stipendiary fully qualified practitioners. The Centre also undertook a recruitment campaign for a CEO and additional trustees. A new Trustee was appointed on 3rd March 2025, and a full-time CEO on 111 April 2025. Financial Review Going concern After appropriate enquirie5, the Trustees have a reasonable expectation that the Charity has adequale resources to continue its operations for the foreseeable future. Accordingly. they continue lo adopt the going concern basis in preparing the financial statements. Further details can be found in the accounting policies.
WEST LONDON CENTRE FOR COUNSELLING Trustees. Report FOR THE YEAR ENDED 31 MARCH 2025 b. Reserves policy In the financial year 2024-2025, the Centre's primary source of income was ils contract with Wesl London NHS Trust (WLNT) for the provision of services. This five-year contract ensures thal WLNT will continue to be Ihe main funder in 2024-25 and beyond. The Centre also receives modest donations and occasional funding from individuals and other charitable organisations. The forecast income for 2025-26 is just over £1,003.000 with expense expected levels lo be slSghtly higher at £1,064,000. These figures reflect the re-organisation of provision and the planned use of reserves to meet incidental repair and maintenance costs. The increase in National Insurance contributions announced in the last budget is expected to contribute to approximately £61.000 in additional cosis. The Board ofTrustees recommends maintaining reserves equivalenl to three months, running costs. Conscious of the increasing cost base associated with restructuring and National Insurance the Board determined the resetve amount should be £325,000 at Iheyear end March 2025. These reserves are included in the amount under Unreslricled Funds in the balance sheet Structure, Governance and Management a. Constltutlon The Charity is a company limited by guarantee with no share capital. The governing document is the Memorandum and Articles of Association. The members of the Board of Trustees are listed above. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial stalemenls were.. Dr John Norman Barrett Elizabeth Dyer Cecilia Frances Marie Jarvis Elena Mouza Prof. John Nuttall b. Recrultment and appolntment of trustees New Trustees undergo induction training covering their legal obligations under charity law, committee and decision- making processes, the charity's objeclives and its the financial performance. Trustees are encouraged to attend external Iraining events to support their role. Each truslee undertakes to contribute an amount not exceeding £1 in the event of winding up the company whilst they are a member or wilhin one year of ceasing membership. The Trustees may elect new members to the Board and renew membership annually. One third of the trustees shall retire each year and be eligible for re-election. The key personnel of the Centre are: Oliver Kendall Chief Executive O-oined 1 April 2025) Clinical Director Gaynor Phillips Lucie Bright Martin Laurent Administration and Compliance Manager Senior Assessor and Supervisor
WEST LONDON CENTRE FOR COUNSELLING Trustees. Report FOR THE YEAR ENDED 31 MARCH 2025 The Board's decision to recruit a Chief Executive ensures overall responsibilily for the Centre's operations and future development with existing management reporting to this position. Periodically, WLCC advertises for new Trustees, who are invited to contact the Chair for an initial discussion. c. Risk management Risk5 are classified under headings such as financial, premises. staff and repulation. Risk assessments are carried out in order to ascertain the likelihood of a risk event occurring, of its potential impact, and whether any cost-effeclive mitigating action may be laken. The major risks have been identifi'ed by the Trustees relying on professional advice where appropriate and they are reviewed on a regular basis at Board meetings. The Centre has adequate control systems in place accompanied by proper insurance cover which are considered adequate lo mitigale major risks. d. Golng concern The financial statements have been prepared on a going concern basis as the Trustees believe adequate resources exist to enable it lo meet its working capital requirements for at least twelve months from approval of these financial statements. e. Plans for future perlods The Trustees aim to ensure the Charity carries out its objectives to the highest standards and continues to provlde exce118nt short-term counselling services under its existing contractual arrangements with West London NHS Trust. The Centre will continue lo explore ways in which it can extend its services to offer charitable non-statulory services with the use of volunteers. The Trustees and management believe the forecast accumulation of funds, net of reseNes, wlll provide the necessary resources for the Centre to substantially address the opportunities and changes that lie ahead, The Board decided to recruit a Chief Executive, recognising this as an opportunity to strengthen leadership, expand funding opportunities, and enhance the long-term stability of the charity. The trustees report, including the strategic report, was approved by the Board of Trustees. ofessor John Nutlall Chair of Trustees Date: li 11. ?t)24.
WEST LONDON CENTRE FOR COUNSELLING STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Trustees (who are also the Directors of the Charity for the purposes of company law) are responsib5e for pr8paring the Trustees, Report including the Slralegic 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. Under company law, the Trustees musl not approve the financial statements unless they are satisfied that they give a true and fair view of the slate of affairs of the Charily and of its incoming resources and application of resources, including its income and expendilure, for that period. In preparing these financial statements, the Trustees are required to.. . select suilable accounting policies and then apply them consislenlly: . observe the methods and winciples of the Charities SORP (FRS 102); . make judgments and accounting estimates that are reasonable and prudent., state whether applicable UK Accounting Slandards {FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; . prepare the financial statements on the going concem basis unless it is inappropriate to presume that the Charity will continue in business. The Truslees are responsible for keepng adequate accounting records that are sufficient lo show and explain the Charity's transaolions and disclose with reasonable accuracy at any time the financial position of the Charity 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 Charity and hence for taking reasonable sleps for the prevention and detection of fraud and other irregularities.
WEST LONDON CENTRE FOR COUNSELLING INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WEST LONDON CENTRE FOR COUNSELLING I report to the trustees on my examination of the financial statements of WEST LONDON CENTRE FOR COUNSELLING (the charity) for Ihe year ended 31 March 2025. Responslblllties and basis of report As the trustees of the charity {and also its directors for the purposes of company law). you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. Having satisfi'ed myself that the financial stalemenls of the charity are not required to be audiled under Part 16 of the Companies Acl 2006 and are eligible for independent examination, I report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515)(b) of the Chariti8s Act 2011. Independent examiner's statement Since the charity's gross income exceeded £250,000, the independent examiner must be a member of a body Ilsted in section 145 of the Charities Act 2011. 1 confirm that l am qualified to undertake the examination because l am a member of Ihe Institule of Chartered Accountants in England and Wales. which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in conn8ction with the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 386 ofthe Companies Act 2006, the financial statements do not accord with those records; or the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial stalemenls give a true and fair view, which Is not a matter consldered as part of an independent examinalion. or the financial statements have nol 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 financial statements 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 financial statements to be reached. 28 Nov 2025 Andrew Millet BA MBA FCA The Instilute of Chartered Accountants in England and Wales clo Millet Accountants Limited B@yond Aldgate Tower 2 Leman Street Aldgate London E18FA
WEST LONDON CENTRE FOR COUNSELLING Date". STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Designated reserve Total Total Designated reserve Total funds funds funds funds 2025 2025 2025 2024 2024 2024 Notes Income from: Donations and legacies Charitable activities Investments 1.425 974,971 11.008 1.425 974,971 11,008 3,065 1,100,100 3,945 3,065 1,100,100 3,945 Total Income 987.404 987,404 1,107.110 1,107,110 Expendlture on: Charitable activitles 950,717 950,717 804,009 804,009 Total expendlture 950,717 950,717 804.009 804,009 Net Income and movement in funds 36,687 36,687 303.101 303,101 Reconclllation of funds: Fund balances at 1 April 2024 372,465 325.000 697,465 69.365 325,000 394,385 Fund balances at 31 March 2025 409,152 325,000 734,152 372,465 325,000 697.465 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 1110 19 form part of these financial statements.
WEST LONDON CENTRE FOR COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notes Flxed assets Tangible assets 11 1,815 Current assets Debtors 12 50,229 44,187 Cash at bank and in hand 723.864 688,801 774.093 732,988 Credltors: amounts falllng due wlthin one 13 year (21,756) 115,523) Net current assets 752,337 717,465 Total assets less current Ilabllltles 754,152 717,465 Provision for other liabilities 20,000) 20,000) 734.152 697,465 Net assets Th8 funds of the charlty Unreslricled funds designated 14 325.000 325,000 Unreslricted funds 15 409.152 372,465 734,152 697,465 The notes on pages 11 to 19 form part of these financial statements.
WEST LONDON CENTRE FOR COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 BALANCE SHEET (CONTINUED) AS AT31 MARCH 2025 The charitable company 15 entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for th8 year ended 31 March 2025. The members have not deposited notice, pursuant lo SectFon 476 of the CompaniesAct 2006 requiring and audit of these financial statements. The trustees acknowledge their responsibility for.. {a} ensuring that Ihe¢haritablecompanykeepsaccounlingrecordsthatcomplywithSections 386 and 387 of the Companies Act 2006 and (bl preparing financial statements which give a Irue and fair view of theslate of affairs of the charitable company as at the end of each financial year and of its surplusor deficil for each fi'nancial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating lo financial statements,so far as applicable to the charitable company. These financial statements have been audited under the requirements of Section145 of the Chariti85 Act 2011. The financial statements were approved by the trustees on . Trustee Trustee Company registration number 02731466 {England and Wales)
WEST LONDON CENTRE FOR COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Note$ Cash flows from operatlng actlvltles Cash generated from operations 19 25,870 453,357 Invesllng actlvitles Purchase of tangible fixed assets Investment income received 11,815) 11,008 3,945 Net cash generated from Investlng actlvitles Net cash generated from flnanGin9 activlties 9.193 3,945 Net Increase In cash and cash equlvalents Cash and cash equivalents at beginning of year 35,063 457,302 688,801 231,499 723,864 688,801 Cash and cash equivalenls atend of year Relating to: Cash al bank and in hand Cash in Hand 688,800 723,863 The notes on pages 11 to 19 form part of these financial statements. 10-
WEST LONDON CENTRE FOR COUNSELLING NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles Charity Information Wesl London Centre for Counselling is a private limited company ty guarantee, incorporated in England and Wales with company registration number 02731466.11 is also a registered charitable company with The Charity Commis510n Wlth charity number 1027290. The registered office address is 3 Glenthorne Mews. 115a Glenlhorne Road, Hammersmith, London W6 OU. 1.1 Accountlng conventlon The financial statements have been prepared in accordance with th8 charity's governing document. the CompaniesAct 2006. FRS 102"The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended PraGtice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded lo the nearest £. The financial statements have been prepared under the historical cost convention. The principal accountlng policies adopted are sel out below. 1.2 Golng concern Al the time of approving the financial statements. the trustees have a reasonable expectation that the charity has adequate resources to continue in operational exislence for Ihe foreseeable future. Thus the trustees continue to adopt the going concem basis of accounling in preparing the financial slatements. 1.3 Charitable funds Unrestricted funds are available for use at the dlscretion of the trustees in furtherance of Iheir charitable objectives. Reslrlcted funds are subjecl to specific conditions by donors or grantors as to how they may be used. The purposes and uses of Ihe restricted funds are set out in the notes to the financial statement5. Designated funds are an unrestricted fund and can be spent for particular purpose. The truslees have decided to show designated funds separately from general unrestricted funds as it helps to illuslrate the level of reserves available for Ihe day to day running of the charity. 1.4 Income Income is recognised when the charity is legally entitled to il after any performance conditions have been mel, the amounts can be measured reliably. and it is probable thal income will be received. Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation lo donations received under Gift Aid or deeds of covenant is recognised al the time of the donation. Legacie5 are recognised on receipt or olherwise if Ihe charity has been notified of an impending distribulion, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 11
WEST LONDON CENTRE FOR COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcies (Contlnued) 1.5 Expendlture Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be iequired in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Oirecl costs attributable to a single activity are allocated directly to that activily. Shared costs which contribute to more than one aclivily and support Costs which are not attributable lo a single activity are apportioned between those activities on a basis Consistent with the use of resources. Central staff costs are allocaled on the basis of time spent, and depreciation charges are allocated on th8 Portion of the asset's use. 1.6 Tangibl8 flxed assets Tangible fixed assets are initially measured al cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. 1.7 Impalrment of fixed assets At each reporting end date, the chanly reviews the carrying amounts of its tangible assets to determine whether there Is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of Ihe asset is estimated in order to determine the extent of the impairment loss (if any). 1.8 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Flnanclal Instruments The charity has elected to apply the provisions of Section 11 'Basl¢ Financial Inslruments, and Section 12 '01her Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charivs balance sheet vh)en the charity becomes party to the contractual provisions of the instrument. Financial assets and liabililies are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there 15 an intention to settle on a net basis or lo realise the asset and setlle the liability simultaneously. Baslc financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured al transaction price including Iransaclion costs and are subsequenuy carried al amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 12-
WEST LONDON CENTRE FOR COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles Icontlnued) Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless the arrangemenl constitutes a financing transaction. where thedebt instrument is measured atthe present value of the future payments discounleé at a market rate of interest. Financial liabilities classified as payable wilhin one year are not amortised. Debl instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If nol, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised Cost using the effective interest method. Derecognlllon of financial liabilities Financial liabilities are derecognised when the charily's contractual obligations expire or are discharged or cancelled, 1.10 Provlslons Provisions are recognised when the charity has a legal or constructive present obligation as a result of a past event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation. The amount recogrlised as a provision is the best estimate of the considerat5on requlred to settle the present obligation at the reporting end date. taking into account the risks and uncertainties surrounding the obligation. Vvhere the effect of the time value of money is malerial, the amount expected lo be required lo settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discounl is recognised as a finance cost in nel incomel(expenditure) in the period in which it arises. 1.11 Employee beneflls The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably commilled to terminate the employment of an employee or to provide lemiination benefits. Critlcal accountlng estlmatss and Judgements In the application of the charity's accounting policies, the trustees are required lo make judgements, estimates and assumptions about the carrying amount of assels and liabilities that are not readily apparent from olher sources. The estimates and associated assumplions are based on historical experience and other factors that are considered to be relevant. Actual resulls may differ from these eslimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the eslimate is revised where the revision affects only thal period, or in the period of the revision and future periods where the revision affects both current and future periods. 13-
WEST LONDON CENTRE FOR COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and legacles Unrestrlctsd Unrestrlcted funds funds 2025 2024 Donations and legacies other similar donation 1.425 31.390 1,575 1,490 32,815 3,065 Income from charitable activities Unrestricted Unrestrlcted funds funds 2024 2025 SeNices provided under contract 974,971 1,100,100 Income from Inveslments Unrestrlcled Unrestrlcted funds funds 2025 2024 Interest receivable 11,008 3,945 Expenditure on charitable a¢tlvltles Unrestrclted Unrestrcited funds funds 2025 2024 Dlrect costs Wages and Salaries Trainingl seminar's facilitator Pension cost Pension administration fees Employers Nl Staff Expenses Supervision cost 686,211 516 36.663 557.248 5,708 24,126 1.152 38,853 2,241 8,100 50,496 1,543 4,425 14-
WEST LONDON CENTRE FOR COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Legal and professional fees 15.713 795,567 637,428 Share of support and governance costs Isee note 7) Support Governance 147,050 166,581 950,717 804,009 Analysls by fund Unrestricted funds 950,717 804,009 Support costs allocated to actlvltles 2025 2024 Office and administration costs Premises costs 5,442 107,182 6,514 105,860 Cleaning Expenses 4.794 3.371 Telephone and Internet 2.139 1,860 Repairs and maintenance 7.721 13,564 Provision for dilapidation 5.000 Fire equipment and maintenance 294 Accountancy fees 9,198 8,316 Auditors Remuneralion 8,400 Consultancy fees 1,170 Legal and professional fees 7,785 Insurance 4,259 4.133 Bank Charges 66 62 Sundry Expense5 6,249 252 Governance costs 8,100 155,150 166,581 15-
WEST LONDON CENTRE FOR COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Trustees None of the trustees {or any persons connected with them) received any remuneration or benefits from the charlty during the year. In 2024, professional fees of £1,500 were paid to Prof. John Nuttall. Employees The average monthly number of employees during the year was.. 2025 2024 Acllvltles Number Number staff Managernent Clinical staff - counsellors and assessors 27 24 Administratic and support Volunteers 24 Total 33 53 Employment costs 2025 2024 Wag6s and salaries Social security costs 686,211 50,496 557,248 38,853 other pension costs 36,696 24,128 773,403 620,227 There were no employees whose annual remuneratFon was more than £60,000. 10 Taxatlon The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 11 Tanglble fixed assets Plant and Fixtures and filllng$ Total equlpment Cost Additions 1,027 788 1,815 16-
WEST LONDON CENTRE FOR COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 At 31 March 2025 1,027 788 1,815 Carrylng amount At 31 March 2025 12 Debtors 1,027 788 1,815 2025 2024 Amounts falllng due wlthln one year.. Other debtors Prepayments and accrued income 16,178 34,051 14,000 30,187 50.229 44,187 13 Credltors: amounts falllng due wlthln one year 2026 2024 Other creditors Acciuals and deferred income 3.246 18.510 1.831 13,692 21.756 15,523 14 Unrestrlcted funds-Designaled At 1 Aprll At 31 March 2024 2025 325,000 325,000 Previous year: At 1 Aprll At31 2023 March 2024 325,000 325.000 17-
WEST LONDON CENTRE FOR COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Unrestricted funds Al 1 Aprll 2024 Incomlng resources Resources expended Transfers At31 March 2025 General funds 372,465 987,404 (950.717) 409,152 Prevlous year: At 1 Aprll 2023 Incomlng resourc8S Resources expended Transfers At31 March 2024 General funds 272,590 16 Analysls of nel assets between funds 1,107,110 (804,009) (203,226) 372,465 Unrestricted Designated Total funds funds 2025 2025 2025 At 31 March 2025: Tangible assets Current assetsl{liabilities} Provisions 1.815 427.337 1,815 752,337 325,000 409,152 325,000 734,152 Unreslrlcted Deslgnated funds funds Total 2024 2024 2024 At 31 March 2024". Current assetsllliabilities) Provisions 392,465 20,000) 325,000 717,465 20,000} 372.465 325,000 697,465 17 Related party transactions There were no disclosable related party transactions during the year, other than those disclosed in Note 8 (2024 £1,500). 18 Company Ilmlted by guarantee The Gharitable Gompany is limited by guarantee and has no share capital. 18-
WEST LONDON CENTRE FOR COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Every member of the Company undertakes to contribute to the assets of the Company, in the evenl of the same being wound up while helshe is a member,or within one year after helshe ceases lo be a member for payment of the debts and liabilities of the Company contracted before helshe ceases to be a member and of the costs charges and expenses of winding up, and for the adjustment of the rights of the contribulories among themselves, such amount as may be required not exceeding £1. 19 Cash generated from operations 2025 2024 36,687 303,101 Surplus for the year Adjustments for.. Investment income recognised in statement of financial activities Movements In worklng capltal". (11,008> (3,945) (Increase)Idecrease in debtors (6,042) 142,115 Increase in creditors 6,233 7,086 (Decrease) in provisions 5,000 Cash generatsd from operatlons 25,870 453,357 19-
SIGNATURE CERTIFICATE
Document
Name WLCC Accounts YE 31.3.25 signed by WLCC.pdf Creator Andrew Millet (andrew@millet.org.uk) Date 28 November 2025 11:10:20 UTC Identifier 4b27394f-c520-4fbe-ad29-fb0a52d389cf
Signers
Andrew Millet
E-mail andrew@millet.org.uk Signed 28 November 2025 11:10:50 UTC IP address 31.55.144.73