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|| **- 1 -** 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. **- 2 -** 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. **- 3 -** 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. **- 4 -** 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 **- 5 -** 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: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Geoff Archer 15/3/2024 …………………………… ……………………. Bristol Community Accountants CIC The Park Daventry Road Knowle Bristol BS4 1DQ **- 6 -** 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** |**Note**
**Incoming and Endowments from:**
Donations and legacies
**3**
Charitable activities
**4**
**Total Income**
**Expenditure On:**
Raising funds
Charitable activities
**5**
**Total Expenditure**
**Net income**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**
**15**|**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 **- 7 -** 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** **- 8 -** 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. **- 9 -** 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:** |**3**
**Donations and Legacies**
Friends of ACPS and other donations
Grants
_Donations and legacies - prior year_
_Friends of ACPS and other donations_
_Grants_
**4**
**Charitable Activities**
Members subscriptions
Rent of consulting rooms - members
Referral fees
Miscellaneous
_Charitable Activities - prior year_|**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_|| **- 10 -** 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** |**Patient treatment:**
Therapist's assessments
Professional insurance
Advertising and website
Support costs (note 6)
**_Patient treatment - Prior year:_**
_Therapist's assessments_
_Professional insurance_
_Advertising and website_
_Support costs (note 6)_
_Direct costs - prior year_
**Total support 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** |Office and professional support fees
**Sub-total**
**Office costs:**
Office supplies
Telephone and internet
Sundry
**Sub-total**
**Other expenses:**
Accountancy
Legal and professional fees
Bank Fees
Depreciation
**Total expenditure**|**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…_ **- 11 -** DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89 ## **AVON COUNSELLING AND PSYCHOTHERAPY SERVICE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 AUGUST 2023** |_Support costs - prior year_
_Office and professional support fees_
**_Sub-total_**
**_Office costs:_**
_Office supplies_
_Telephone and internet_
_Sundry_
**_Sub-total_**
**_Other expenses:_**
_Accountancy_
_Legal and professional fees_
_Bank Fees_
_Depreciation_|_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. **- 12 -** 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| **- 13 -** DocuSign Envelope ID: 15780000-79F5-4E07-9B96-AF00195B7B89 ## **AVON COUNSELLING AND PSYCHOTHERAPY SERVICE** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 31 AUGUST 2023** |**15**
**Movement in funds**
**Restricted funds**
Treatment Fund
Lark Trust
Quartet Community
National Lottery Community Fund
**General funds**
**Total funds**
**Purpose of restricted funds**
Treatment fund|**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| **- 14 -** 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** |**Incoming and Endowments from:**
Donations and legacies
Charitable activities
Investments
**Total income**
**Expenditure On:**
Raising funds
Charitable activities
**Total expenditure**
**Net movement in funds**
Transfer between funds
**Total funds brought forward**
**Total funds carried forward**|**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| **- 15 -**