2023-08-31-accounts - Avon Counselling And Psychotherapy Service

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DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

FINANCIAL STATEMENTS

31 AUGUST 2023

Company Registration Number 02856713 Charity Number 1032339

DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2023

CONTENTS	PAGE
Reference and administrative details of the charity and its
advisors	1
Trustees annual report	2 to 5
Independent Examiners report	6
Statement of financial activities (including income and
expenditure account)	7
Balance sheet	8
Notes to the financial statements	9 to 15

DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY AND ITS ADVISORS

YEAR ENDED 31 AUGUST 2023

Charity Name	Avon Counselling and Psychotherapy	Service
Company number	02856713
Charity number	1032339
Registered office and	11 Orchard Street, Bristol, Avon, BS1	5EH
operational address	0117 930 4447
Email address	info@acps-bristol.org.uk
Web address	www.acps-bristol.org.uk
Trustees	Trustees, who are also directors under company law, who
	served during the year and up to the	date of this report were as
	follows:
	Jessica Orlik Chair	Appointed 8thDec 2023
	Sarah Dewsbery Treasurer	Appointed 8thDec 2023
	Judith Moore	Appointed 8thDec 2023
	Thomas Eastland	Appointed 8thDec 2023
	Thomas Camps Chair	Resigned 8thDec 2023
	Emma Lawrence	Resigned 8thDec 2023
	Ruby Lloyd-Shogbesan	Resigned 8thDec 2023
Bankers	HSBC Bank PLC
	149 Whiteladies Road
	Bristol
	BS8 1PD
Independent	Geoff Archer
Examiners	Bristol Community Accountants CIC
	The Park, Daventry Road, Bristol, BS4 1DQ

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DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 AUGUST 2023

The Trustees present the Report and Accounts for the year ended 31 August 2023 which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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 1 January 2019).

Legal Structure, Governance and Management

The charity is constituted as a company limited by guarantee, registered under the Companies Acts and its governing document is a memorandum and Articles of Association under company legislation.

Its certificate of incorporation is dated 24 September 1993 and the last amendment to the governing document is dated 26 June 1997.

By operation of law, all trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation. The trustees are all individuals.

Charitable aims and objectives

The Avon Counselling and Psychotherapy Service (ACPS) provides support for people in the greater Bristol area who are facing psychological difficulties and distress. Its unique social purpose is to where possible provide subsidised therapy, especially longer-term, for people on low incomes. ACPS is an established, and highly esteemed, charity. It is also a valuable contact point to ensure that people in need receive the best support possible irrespective of income. During the pandemic our services have been of particular value to the community, especially the low fee work combined with the possibility of longer-term treatment.

Achievements and performance

During a year marked by the still continuing cost of living crisis, ACPS have been able to offer highquality assessments and therapies to the community.

The public uptake of our services has remained consistent throughout the year, and we have continued to deploy our client liaison officer, who is highly valued by our users as an encouraging first point of contact. She is especially valued by very vulnerable people to whom the first interaction is particularly important. These are generally also people on a low income needing subsidised treatment.

During this financial year we took the decision to develop the role of the client liaison officer (CLO) to take on more of the administration of the organisation. This has eased the burden on volunteers and improved the efficiency of administrative processes, as well as enabling an increased focus on data collection to support our fundraising efforts.

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DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 AUGUST 2023

Activities and achievements for public benefit

In the financial year from start of September 2022 to end of August 2023, we have continued to offer 16 subsidised sessions with a possibility of extending to 32 where this is considered clinically appropriate and beneficial. This longer-term model is clinically effective and in line with our USP. Shorter interventions are available from other agencies.

ACPS therapist members often take into their practice clients on reduced fees at no cost to ACPS. When we are not able, through limitations of funding, to provide a low fee service ourselves, our CLO helps clients find appropriate help through sister agencies.

We have recruited 5 new associate members and two new members, significantly increasing our clinical capacity. Our rapid process from first contact to therapy without a waiting list is very much valued as people under psychological pressure find an extended wait, which is all too often the case, very difficult.

During the financial year our methods of data collection have developed, and we began work to create a database. This will streamline our administrative processes and enable us to capture data more efficiently, contributing to fundraising efforts and helping us to shape our service to meet the needs of the communities we serve.

Executive Summary

Emma Lawrence, Ruby Lloyd-Shogbesan, and Tom Camps served on the board this financial year. During 2022-2023 various attempts were made to recruit one or two more trustees, but we were unable to find anyone. Since the end of the financial year there have been changes to the board with Tom, Ruby and Emma all resigning due to ill health. We worked on improving communication between trustees and members, which has helped the organisation run more efficiently, and we now have four new trustees in place.

Our members continue to be involved in the operational management of ACPS on a voluntary basis, however, our CLO has taken on some administrative tasks, enabling the members to focus on clinical activity. During 2022-2023 we had a non-member volunteer who acted as a financial administrator and lifted that role out from the membership. Her work has now been taken over by the CLO.

Our financial position in 2022-2023 was healthier as a result of employing a fundraiser / professional consultant in 2021-2022. However, during part of the financial year 2022-23 we were unable to carry out fundraising activity as our fundraiser was experiencing significant health problems. The impact of this is being felt in the financial year 2023-2024. To address this we have recently employed another fundraiser.

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DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 AUGUST 2023

Plans for the future

Our intentions are to continue to:

Develop the role of the fundraiser in order to improve fundraising prospects
Develop community relations, within our sector and more widely
Develop the role of the CLO further
Continue work on developing a database
Widen our demographic (client, therapists, members, friends, and governance)
Assess our operational model and make changes where necessary to improve efficiency
improve data collection in order to provide evidence of need and efficacy

Financial Review

Income for the year totalled £26,469 (2022: £13,624). Our total expenditure for the year totalled £24,807 (2022: £20,902). £22,944 was spent on, or in connection with, directly subsidised patient treatment (note 5), which is an increase compared to the prior year (£18,415). We spent £17,250 on subsidising treatment from our restricted funds (note 15), an increase on the prior year (£9,509).

Reserves policy

A separate reserve account is established. Currently this is account number 3. This account is actively managed within a band sufficient to permit an orderly winding up of the charity and yet not act as a disincentive when fund raising. On-going subsidised treatment is separately protected by not over committing account 2. The policy on Treatment Fund reserves is to spend all grants and other income as directly as possible on treatment, while ensuring continuity of service. General Funds are to be retained at a level that covers six months’ general operating costs (approximately £12,000) to allow for contingencies and fluctuations. The charity’s free unrestricted reserves at year end totalled £13,003.

Funds received as agent or funds held as custodian trustee

There are no assets, classes of assets or categories of assets held on behalf of other entities.

Statement of responsibilities of the Management Committee

The trustees who are also the charity trustees have prepared financial statements for the financial year, which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the net income or expenditure, of the charitable company for the year. In preparing those financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

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DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 31 AUGUST 2023

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

The trustees confirm that to the best of their knowledge there is no information relevant to the independent examination of which the examiners are unaware. The trustees also confirm that they have taken all necessary steps to ensure that they themselves are aware of all relevant examination information and that this information has been communicated to the examiners.

Independent examiners

Geoff Archer of Bristol Community Accountants CIC was appointed as the charitable company’s independent examiner during the year.

14/3/2024 Approved by the trustees on …………………. and signed on its behalf by…………………………………………………

Jess Orlik – Chair of ACPS Directors

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DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

INDEPENDENT EXAMINERS REPORT

YEAR ENDED 31 AUGUST 2023

I report on the accounts of the company for the year ended 31st August 2023 which are set out on pages 7 to 15.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Geoff Archer

15/3/2024

…………………………… ……………………. Bristol Community Accountants CIC The Park Daventry Road Knowle Bristol BS4 1DQ

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DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)

YEAR ENDED 31 AUGUST 2023

Unrestricted Funds £ 649 4,820	Restricted Funds £ 21,000 -	Total Funds 2023 £ 21,649 4,820	Total Funds 2022 £ 6,948 6,676
5,469	21,000	26,469	13,624
1,863 5,694	- 17,250	1,863 22,944	2,487 18,415
7,557	17,250	24,807	20,902
(2,088)	3,750	1,662	(7,278)
(2,088) 15,091	3,750 7,365	1,662 22,456	(7,278) 29,601
13,003	11,115	24,118	22,323

All of the activities of the charity are classed as continuing

The notes on pages 9 to 15 form part of these financial statements

As required by paragraph 4.67 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

Details of the allocation of 2022 total funds between unrestricted and restricted are shown in note 17

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DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

BALANCE SHEET

YEAR ENDED 31 AUGUST 2023

Note Fixed assets Tangible fixed assets 14 Current assets Debtors 11 Cash at bank and in hand Total current assets Creditors : Amounts falling due within one year 12 Net current assets or liabilities *Total net assets or liabilities* The Funds of the Charity 15 Restricted funds Unrestricted funds	2023 £ 20 - 24,923	2022 £ 29 170 23,047
	24,923 (825)	23,217 (790)
	24,098	22,427
	24,118	22,456
	11,115 13,003	7,365 15,091
	24,118	22,456

The directors are satisfied that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies' regime and in accordance with FRS102 SORP.

These financial statements were approved by the trustees and are signed on their behalf by:

……………………………….

Jess Orlik - Director

14/3/2024 Date:

The notes on pages 9 to 15 form part of these financial statements

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DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2023

1 Basis of Preparation

a) These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

b) The accounts have been prepared on the assumption that the charitable company is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charitable company's ability to continue as a going concern.
c) The charity meets the definition of a public benefit entity as defined by FRS 102.

2 Accounting Policies

a) Income from donations is included in income when these are receivable, except as follows:

i) When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods.

ii) When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.

b) Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.
c) Expenditure is allocated where the costs relate directly to that activity. Support costs have been allocated on the basis of the resources used on the particular activity.
d) Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Equipment - 25% reducing balance basis

e) Unrestricted funds are available to spend on activities that further any of the purposes of the charitable company. Designated funds are unrestricted funds of the charitable company which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charitable company's work or for specific projects being undertaken by the charitable company.
f) The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

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DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2023

Income and Endowments From:

Unrestricted Funds £ 649 -	Restricted Funds £ - 21,000	Total Funds 2023 £ 649 21,000	Total Funds 2022 £ 548 6,400
649	21,000	21,649	6,948
Unrestricted Funds £ 548 2,000	Restricted Funds £ - 4,400	Total Funds 2022 £ 548 6,400	Total Funds 2022 £ 2,245 4,010 189 232
2,548	4,400	6,948
Unrestricted Funds £ 1,830 1,975 655 360	Restricted Funds £ - - - -	Total Funds 2023 £ 1,830 1,975 655 360
4,820	-	4,820	6,676

6,676	-	6,676

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DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2023

Expenditure on:

5 Charitable Activities - direct costs

Unrestricted Funds £ 3,154 324 - 2,216	Restricted Funds £ 8,552 - - 8,698	Total Funds 2023 £ 11,706 324 - 10,914	Total Funds 2022 £ 9,274 327 101 8,713
5,694	17,250	22,944	*18,415*
2,311 327 101 6,167	6,963 - - 2,546	9,274 327 101 8,713
8,906	9,509	18,415

Patient treatment represents fees paid to therapists to subsidise their sessions with patients who are unable to pay in full their treatment together with costs directly associated with treatment and related support costs.

6 Charitable Activities - support costs

Unrestricted Funds £ -	Restricted Funds £ 7,876	Total Funds 2023 £ 7,876	Total Funds 2022 £ 6,740
- 395 416 282	7,876 70 - 752	7,876 465 416 1,034	6,740 372 442 60
1,093 770 168 176 9	822 - - - -	1,915 770 168 176 9	874 678 280 127 14
1,123	-	1,123	1,099
2,216	8,698	10,914	*8,713*

Continued…

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DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2023

Unrestricted Funds £ 4,255	Restricted Funds £ 2,485	Total Funds 2022 £ 6,740
4,255 372 442 40	2,485 - - 20	6,740 372 442 60
854 678 280 86 14	20 - - 41 -	874 678 280 127 14
1,058	41	1,099
6,167	2,546	8,713

7 Net incoming resources for the year

This is stated after charging:

	2023		2022
	£		£
Depreciation of fixed assets		9		14
Independent Examiner's Fees		770		678

8 Related party transactions

Two trustees, Jessica Orlik (£50) and Sarah Dewsberry (£285), were paid £335 in the year for providing professional services to the charity (2022:Ruby Lloyd-Shogbesan £1,000). These payments were made between April to August 2023, prior to them becoming trustees in December 2023. There were no reimbursed trustee expenses during the year (2022: £nil).

There were no other related party transactions during the year.

9 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

10 Company limited by guarantee

The company is limited by guarantee and as such has no issued share capital. In the event of the company being wound up the liability of the members is limited to £1 each.

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DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2023

11 Debtors

Debtors Creditors Trade creditors Accruals Deferred income (see note 13) Deferred Income At 1 Sept 2022 Defered during the year Released during the year At 31 August 2023	2023 £ -	2022 £ 170
	-	170
	2023 £ - 770 55	2022 £ 112 678 -
	825	790
	2023 £ - 55 -	2022 £ 150 - (150)
	55	-

12 Creditors

13 Deferred Income

14 Tangible fixed assets

Cost At 1 September 2022 At 31 August 2023 Depreciation At 1 September 2022 Charge for the year At 31 August 2023 Net book value At 31 August 2023 At 31 August 2022	Equipment £ 4,635 4,635 4,606 9 4,615 20 29	Total £ 4,635
		4,635
		4,606 9
		4,615
		20
		29

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DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2023

At 01-Sep 2022 £ 3,708 3,657 - -	Incoming resources £ - 6,000 5,000 10,000	Outgoing resources £ (3,708) (3,202) (2,157) (8,183)	Transfers £ - - - -	At 31-Aug 2023 £ - 6,455 2,843 1,817
7,365	21,000	(17,250)	-	11,115
15,091	5,469	(7,557)	-	13,003

22,456	26,469	(24,807)	-	24,118
The restricted funds are exc		lusively to subsidise the provisio		n of

The restricted funds are exclusively to subsidise the provision of therapy in accordance with our charitable aims to make therapy available to those in psychological or emotional distress who otherwise could not afford it because of low income in the Bristol and surrounding region.

Lark Trust For treatment subsidies. Quartet Community This grant will be spent on providing low-cost counselling sessions to those most in need.

National Lottery Community Fund

Funding to provide low cost counselling sessions Including support for salaries and database costs.

16 Analysis of net assets between funds

Tangible fixed assets Current assets Current liabilities	Unrestricted Funds £ 20 13,808 (825)	Restricted Funds £ - 11,115 -	Total Funds 2023 £ 20 24,923 (825)
	13,003	11,115	24,118

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DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89

AVON COUNSELLING AND PSYCHOTHERAPY SERVICE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2023

17 Analysis of charitable funds - previous year, as required by paragraph 4.2. of the SORP

Unrestricted Funds £ 2,548 6,676 -	Restricted Funds £ 4,400 - -	Total Funds 2022 £ 6,948 6,676 -
9,224	4,400	13,624
2,487 8,906	- 9,509	2,487 18,415
11,393	9,509	20,902
(2,169) (510) 17,770	(5,109) 510 11,964	(7,278) - 29,734
15,091	7,365	22,456

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