TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] JULY 21
Charity Number 1039911 Company Registration Number 2757675
BREBNERS
Chartered Accountants
1 Suffolk Way, Sevenoaks, Kent. TN13 1YL.
TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31[ST] JULY 2021
| CONTENTS | PAGES |
|---|---|
| Legal and administrative information | 1 |
| Report of the trustees | 2 to 5 |
| Statement of financial activities | 6 to 7 |
| Balance sheet | 8 |
| Notes forming part of the financial statements | 9 to 14 |
| Report of the independent examiner | 15 |
TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31[ST] JULY 2021
CONSTITUTION
Tunbridge Wells Counselling Centre is a company limited by guarantee and a registered charity governed by its Memorandum and Articles of Association. Charity number 1039911. Company number 2757675.
DIRECTORS AND TRUSTEES
The directors and trustees serving during the year and since the year end were as follows:
Mr C.H. Marshall (Chairman) Mr K.D. Balaam Mr D.F.G. Butlin Mrs A.M. Daines Mr T.J. Hawkins (Appointed – 17 December 2020) Mrs F.M. Rae Mr J. Osborne Dr A. Middleton (Appointed – 18 December 2021)
Ms E.M.T. Pearce served as company secretary throughout the year under review.
REGISTERED OFFICE
Richmond Terrace, 49 London Road, Tunbridge Wells, Kent. TN1 1DT.
INDEPENDENT EXAMINER
Brebners 1 Suffolk Way, Sevenoaks, Kent, TN13 1YL.
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TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31[ST] JULY 2021
The trustees are pleased to present their report together with the unaudited financial statements of the charity for the year ended 31[st] July 2021.
The legal and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102)(Charities SORP (FRS 102)), the Charities Act 2011 and the Companies Act 2006.
Governing document
The organisation is a charitable company limited by guarantee, incorporated on 21[st] October 1992 and registered as a charity on 1[st] August 1994.
The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. The company is limited by guarantee. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
Recruitment and appointment of trustees
Recruitment of trustees is undertaken from the public at large with preference being given to those that complement the aims of the Charity.
Potential trustees are interviewed by members of the Board and, if suitable, are considered for appointment at the next Board Meeting.
Trustees’ induction and training
New trustees are introduced to members of the Board and the workings, aims and their role within the Board are explained to them by the Chairman. This is followed by the Head of Centre showing the new trustees around the Centre and explaining the workings and systems of the daily running of the Charity. They are also introduced to the Management team and their individual areas of responsibilities. If appropriate, a more detailed briefing will be given by the Head of Centre of the discipline that the new trustee’s expertise will be supporting.
Risk management
The trustees review annually the risks faced by the Charity and implement procedures to minimise any impact on the Charity should those risks materialise. The systems and procedures established within the organisation are in place to ensure risk to the Charity is minimal.
Organisation structure
A Board of trustees, currently made up of eight members who meet every three months, administers the Charity. A centre management team, led by the Head of Centre, is responsible for its day to day running. The Head of Centre is responsible to the trustees.
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TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES ( continued )
FOR THE YEAR ENDED 31[ST] JULY 2021
Related parties
Both our counselling service and diploma training are accredited by the British Association for Counselling and Psychotherapy.
OBJECTIVES AND ACTIVITIES
The Charity is now in its 33rd operational year. It operates out of refurbished and functional space in Central Tunbridge Wells. Following the onset of the COVID-19 pandemic, the Charity has evolved a strategy for activities in the Centre which take account fully of Government mandated guidelines and in investment in air purification technologies to minimise the risk of airborne infection.
Its objectives have remained consistent throughout this time, together with its strategy to achieve them. The Charity aims to provide high quality, affordable counselling to individuals experiencing emotional distress, or mental ill health. In this period the Charity extended its brief to address a need in the community to provide bereavement support for children and young people – a specialist form of wellbeing intervention.
The Charity also undertakes the training of potential counsellors through Foundation and accredited Diploma level courses in accordance with the professional requirements of the British Association of Counselling and Psychotherapy (“BACP”). In this period the Charity was audited by the BACP with respect to both the training and the counselling services and retained accredited status in both cases in spite of more stringent demands and standards.
ACHIEVEMENTS AND PERFORMANCE
The events of the year under review have again been dominated by COVID-19. With a clear strategy already in place at the beginning of August 2020, the Centre has continued to fulfil its roles as provider of counselling services and of training courses, although as initiated in the first half of 2020, we were unable to return readily to “business as usual”, a situation that has continued throughout the period under review and thereafter. It is disappointing not to be able to report a return to the high levels of activity of pre March 2020. We have however seen an ongoing slow recovery in our levels of activity and increasing demand for our counselling and training competences.
The Centre transformed its methods of operation within a very short time frame; no staff were furloughed, rather new ways of remote working were initiated, trained and implemented across the workforce to ensure that clinical standards could be maintained and the Charity could continue to offer much needed support in the community during the challenging circumstances dictated by lockdown.
For its counselling services, the Charity experienced a levelling off in the number of counselling sessions held during the year to a total of 3012 (2019 – 3,934; 2020- 3,370). Income from counselling in the year was £111,191 (2019 - £130,185; 2020 - £98,760) continuing to show the impact of the pandemic which continued to affect the delivery of our services whether by telephone, online (by Zoom) or face-to-face. We are pleased to see a growing recovery towards our pre-pandemic levels despite the great uncertainty of the last 18 months.
Having paused training for a term during the earliest months of lockdown to devise methods of remote course delivery to maintain the Centre’s own standards as well as those demanded by the BACP, pre COVID levels of activity have now resumed. Revenues from training were £72,796 for the year (2019 - £64,995; 2020 – £68,875), a further increase of 6% on the previous year reflecting the sustained interest in the Centre’s courses for professional counselling training. The number of trainees in our Certificate and Diploma courses for 2021/22 is 28, an increase of 11% from 2020/21.
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TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES ( continued )
FOR THE YEAR ENDED 31[ST] JULY 2021
As in the first 6 months of the pandemic, where critical support from our donors gave us the confidence to invest in the right resources, technology and processes to ensure a sustainable business, we are grateful for the continuing and new support from charitable organisations that have chosen to support our activities, as listed in Note 5 to the accounts attached. Such levels of support are critical to our ability to provide the highest quality counselling at a modest price to those unable to pay the full market price for such important and often transformative care. This has been more so than in previous years in terms of sustaining the Charity’s cashflow whilst service provision has evolved and responded to the issues and needs of the pandemic.
The trustees and management team of the Charity continue to take actions to improve the quality and relevance of services offered and to ensure financial resources are controlled without compromising professional standards or integrity.
FINANCIAL REVIEW
The statements of financial activities is set out on pages 6 and 7.
The financial performance of the Charity has continued to be impacted by the uncertainties of the social environment in which we operate. However, full year (still heavily affected) revenues for charitable activities for 2020/21 were up by 10.3% on 2019/20, a recovery of over 60% of the decline between 2018/19 and 2019/20. With prospects of a more stable operating environment in the future, we expect to see ongoing growth in revenues towards pre-pandemic levels.
The Charity did not avail itself of the Government’s furlough provisions, and despite some deferrals of rent and service charges agreed with the landlord at the outset of the pandemic, is now fully up to date on such property related payments. The increase in creditors at the 31st July 2021 primarily reflects payments in advance from students for 2021/22 training courses and a substantial contract payment in advance for counselling services that commenced in the year under review and for which further professional services are still to be taken from us.
The Board is confident for the future that the organisation has the appropriate personnel and business strategy in place to deliver higher revenues and a further surplus now that we have commenced the return to operating in person from the Centre and that clients are willing to meet their counselling needs through meeting counsellors face-to-face or on-line.
Investment powers
Under the Memorandum and Articles of Association, the Charity’s trustees are empowered to make investments that are appropriate in the pursuit of the Charity’s objectives which the trustees see fit.
Reserves policy
The Trustees have forecast the level of free reserves that the charity requires to sustain its operations in normal conditions to be the equivalent of 3 months expenditure (£59,000). The trustees are confident that a level of free reserves of at least this amount can be maintained within the current business plan. Activity since 31[st] July 2021 has continued to show growth in all sectors of the Charity’s service offerings, together with satisfactory levels of surplus.
PUBLIC BENEFIT
The Charity provides access to counselling to all members of its community aiming to make this available to those who would otherwise be unable to access counselling due to financial constraint. The service offers counselling on an open-ended basis which is not available via the NHS. The Charity accepts that this commitment to the community makes financial demands on the quantum of services that can be provided and the contribution that can be made to the individuals who participate in ensuring that the Charity carries out its mission.
The charity liaises with other local health providers and specialist wellbeing and mental health support centres to ensure that it is aware of the community’s unsatisfied needs and aspires to respond to them within its financial and personnel limitations.
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TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES ( continued )
FOR THE YEAR ENDED 31[ST] JULY 2021
FUTURE PLANS
Operating against a general level of uncertainty with respect to the pandemic has meant that future plans continue to be under constant revision. What has become clear in this time is that mental health and wellbeing in the community has never been more important and is now part of the public debate and ongoing conversation. We believe that the lessons learned in the day-to-day environment of our activities during the last 2 years will be invaluable as new constraints and operational changes become part of our operational environment.
It is the intention of the Charity to continue to maintain its position within the community as a key provider of services to support mental health and well-being and to focus on ensuring that our services are correctly advertised and positioned so that those in need are able to utilise them.
TRUSTEES’ RESPONSIBILITIES STATEMENT
The trustees (who are also directors of Tunbridge Wells Counselling Centre for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these 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 (FRS 102) (effective 1 January 2019);
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards 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 charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
SMALL COMPANY PROVISIONS
The report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
On behalf of the trustees
C.H. Marshall Trustee
K.D. Balaam Trustee
16 March 2022.
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TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31[ST] JULY 2021
| 2021 | 2020 | |||
|---|---|---|---|---|
| Unrestricted | Restricted | |||
| Funds £ | Funds £ | Total £ | Total £ | |
| INCOME AND ENDOWMENTS FROM: | ||||
| Donations and legacies | 43,369 | - | 43,369 | 81,659 |
| Charitable activities | 184,316 | - | 184,316 | 166,807 |
| Investments | 9 | - | 9 | 221 |
| Other | 1,620 | - | 1,620 | 1,525 |
| ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | |
| TOTAL INCOMING RESOURCES | 229,314 | - | 229,314 | 250,212 |
| ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | |
| EXPENDITURE ON: | ||||
| Charitable activities | ||||
| Direct charitable expenditure | ||||
| Rent and service charges | 43,676 | - | 43,676 | 39,582 |
| Cleaning | 2,520 | - | 2,520 | 4,120 |
| Telephone | 1,710 | - | 1,710 | 1,525 |
| Repairs and replacements | - | - | - | 2,148 |
| Printing, stationery & postage | 1,943 | - | 1,943 | 3,601 |
| Depreciation | 5,585 | - | 5,585 | 3,707 |
| General expenses (including office relocation) | 4,774 | - | 4,774 | 9,386 |
| Staff costs | 73,371 | - | 73,371 | 68,887 |
| Supervision costs | 32,567 | - | 32,567 | 29,503 |
| Intake costs | 1,240 | - | 1,240 | 1,560 |
| Counsellor costs | 19,448 | - | 19,448 | 17,450 |
| Seminar tutor costs | 31,748 | - | 31,748 | 20,346 |
| Bank and credit card processing charges | 315 | - | 315 | 333 |
| Room hire | 1,517 | - | 1,517 | 640 |
| Accountancy, independent examination and pensions advice | 3,000 | - | 3,000 | 3,000 |
| Legal and professional fees (including website upgrade) | 6,019 | - | 6,019 | 2,895 |
| BACP & Westminster Pastoral Foundation | 319 | - | 319 | 589 |
| Capitation & affiliation fees | ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | ------------------------------------------ |
| 229,752 | - | 229,752 | 209,272 | |
| ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | |
| Raising funds | ||||
| Fundraising staff costs | 4,784 | - | 4,784 | 4,164 |
| Advertising and PR | 3,151 | - | 3,151 | - |
| ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | |
| 7,935 | - | 7,935 | 4,164 | |
| ------------------------------------------ | ------------------------------------------ | ------------------------------------------ | ------------------------------------------ |
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TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) ( continued )
FOR THE YEAR ENDED 31[ST] JULY 2021
| Unrestricted Funds £ TOTAL RESOURCES EXPENDED 237,687 ------------------------------------------ NET (EXPENDITURE)/INCOME FOR THE YEAR (8,373) TOTAL FUNDS BROUGHT FORWARD AT 1ST AUGUST 2020 100,823 ------------------------------------------ TOTAL FUNDS CARRIED FORWARD AT 31ST JULY 2021 92,450 |
2021 Restricted Funds £ - ------------------------------------------ - - ------------------------------------------ - |
Total £ 237,687 ------------------------------------------ (8,373) 100,823 ------------------------------------------ 92,450 |
2020 Total £ 213,436 ------------------------------------------ 36,776 64,047 ------------------------------------------ 100,823 |
|---|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year and therefore a statement of total recognised gains and losses has not been prepared.
All incoming resources and resources expended derive from continuing activities.
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TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
31[ST] JULY 2021
| 2021 Notes £ FIXED ASSETS Tangible assets 8 CURRENT ASSETS Debtors and prepayments 9 6,389 Cash at bank and in hand 108,942 ------------------------------------------ 115,331 CREDITORS: Amounts falling due within one year 10 (50,515) ------------------------------------------ NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES FUNDS Unrestricted funds Restricted funds 11 TOTAL FUNDS |
-------- |
2020 £ £ 27,634 6,389 92,601 ------------------------------------------ 98,990 (23,874) ------------------------------------------ 64,816 ---------------------------------- 92,450 ______ 92,450 - ---------------------------------- 92,450 |
£ 25,707 75,116 ------------------------------------------ 100,823 |
|---|---|---|---|
| _ ------- |
_ 100,823 - ------------------------------------------ 100,823 |
For the year ending 31[st] July 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
-
(i.) The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
(ii.) The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
and signed on their behalf by:
C.H. Marshall Trustee
K.D. Balaam Trustee
Company Registration Number: 2757675
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TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31[ST] JULY 2021
1. GENERAL INFORMATION
The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The liability of each member does not exceed £1. The address of the registered office is Richmond Terrace, 49 London Road, Tunbridge Well, Kent, TN1 1DT.
2. STATEMENT OF COMPLIANCE
The financial statements have been prepared in compliance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019) (Charities SORP (FRS 102)), the Charities Act 2011 and the Companies Act 2006.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared under the historical cost basis, as modified by the revaluation of certain financial assets and liabilities.
The financial statements are prepared in £ sterling, which is the functional currency of the charity. The charity constitutes a public benefit entity as defined by FRS 102.
Going concern
After making enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. These enquiries include having suitable plans in place to be able to cope with the significant uncertainties caused by the Covid-19 pandemic and ensuring recourse to sufficient working capital is available to enable the charity to meet its financial obligations, as and when they fall due. The nature of the charity is such that, with the use of current technologies, a significant part of the activities can be provided to clients remotely. This, combined with the various areas of support available from the UK Government and the careful control of overheads, gives the trustees confidence that the situation can be managed satisfactorily.
Whilst it is likely that the current financial year will show a decrease in the level of the charity’s activities, the trustees remain confident in its long term future and, thus, have adopted the going concern basis for the preparation of these financial statements.
Fund accounting
-
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
-
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can by quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.
-
Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities (SoFA) when receivable.
-
Donated facilities are included at the value to the charity where this can be quantified.
-
Investment income is included when receivable.
-
Incoming resources from charitable trading activity are accounted for when due.
-
9 -
TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31[ST] JULY 2021
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred.
-
Costs of generating funds comprise of fundraising and advertising costs incurred by the charity.
-
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes costs that can be allocated directly to such activities.
-
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the reporting accountant fees and costs linked to the strategic management of the charity.
-
All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource.
Depreciation
Depreciation is calculated to write down the cost, less estimated residual value, of all tangible fixed assets, other than freehold land, over their expected useful lives. The rates generally applicable are
Office equipment - 25% per annum on book value Leasehold improvements -
equally over the remaining period of the lease
Financial instruments
Financial instruments are classified and accounted for according to the substance of the contractual arrangement as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Taxation
As a registered charity which uses the whole amount of its total incoming resources in furtherance of its charitable objectives, the company is not liable to direct taxation.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Trade and other debtors
Trade and other debtors are initially recognised at the transaction price and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the debtors are stated at cost less impairment losses for bad and doubtful debts.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities.
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.
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TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31[ST] JULY 2021
Related parties
For the purposes of these financial statements, a party is considered to be related to the Company if:
(i) the party has the ability, directly or indirectly, through one or more intermediaries, to control the Company or exercise significant influence over the company in making financial and operating policy decisions, or has joint control over the Company;
(ii) the Company and the party are subject to common control;
(iii) the party is an associate of the Company or a joint venture in which the Company is a venturer;
(iv) the party is a member of key management personnel of the Company or the Company’s parent, or a close family member of such an individual, or is an entity under the control, joint control or significant influence of such individuals;
- (v) the party is a close family member of a party referred to in (i) or is an entity under the control, joint control or significant influence of such individuals;
(vi) the party is a post-employment benefit plan which is for the benefit of employees of the Company or of any entity that is a related party of the Company; or
(vii) the party, or any member of a group of which it is part, provides key management personnel services to the company or its parent.
Close family members of an individual are those family members who may be expected to influence, or be influenced by, that individual in their dealings with the entity.
4. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
The turnover analysed by class of activities of Unrestricted Funds was
| Counselling Courses |
2021 % 60.5 39.5 100.0 _____ |
2020 % 54.4 45.6 100.0 _____ |
|---|---|---|
All activities were carried out in the United Kingdom.
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TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31[ST] JULY 2021
| 5. | DONATIONS AND LEGACIES | ||
|---|---|---|---|
| 2021 | 2020 | ||
| £ | £ | ||
| Association of Mental Health Providers (Mind) | 1,500 | 13,500 | |
| National Lottery community funding | - | 10,000 | |
| TWBC discretionary grant scheme | - | 10,000 | |
| Groundwork UK | 8,000 | - | |
| Hollick Family Trust | 5,000 | 5,000 | |
| The Taylor Family Foundation | - | 5,000 | |
| Anton Jeurgens Charitable Trust | - | 4,000 | |
| Kent Community Foundation | 4,000 | - | |
| The Mrs Smith and Mount Trust | 3,000 | - | |
| Tunbridge Wells Harriers | 2,000 | 1,850 | |
| Skinners Smythe | 2,000 | - | |
| Emergency Coronavirus Fund Kent Community | - | 2,500 | |
| Charles & Sue Marshall Charitable Trust | - | 2,500 | |
| Edward Gosling Foundation | - | 2,000 | |
| The 29thMay 1961 Charitable Trust | 2,000 | 2,000 | |
| Albert Hunt Foundation | 2,000 | - | |
| Sussex Community Fund | 2,000 | - | |
| Colyer Fergusson Charitable Trust | - | 2,000 | |
| Sainsburys | - | 1,700 | |
| RG Hill Charitable Trust | 1,500 | - | |
| Kent Community Fund | 1,500 | - | |
| Co-Op Community Fund | 1,390 | 959 | |
| Waitrose Community Fund | 1,165 | - | |
| SMB Charitable Trust | - | 1,000 | |
| Cole Trust | 1,000 | 800 | |
| Arnold Clarke Community Fund | 1,000 | - | |
| Matthews Wrightson Charitable Trust | 500 | - | |
| Littledown Trust | - | 500 | |
| West Kent (Linda Hogan Community Fund) | - | 500 | |
| One Stop Community Grants Scheme | - | 500 | |
| Sundry other | 3,814 | 15,350 | |
| 43,369 | 81,659 | ||
| _____ | _____ | ||
| 6. | NET INCOMING RESOURCES FOR THE YEAR | ||
| The net incoming resources for the year is stated after charging | |||
| 2021 | 2020 | ||
| £ | £ | ||
| Depreciation | 5,585 | 3,707 | |
| Independent examiner’s fees | 3,000 | 3,000 | |
| _____ | _____ | ||
| 7. | STAFF COSTS AND TRUSTEES’ REMUNERATION | ||
| 2021 | 2020 | ||
| £ | £ | ||
| Wages and salaries | 76,985 | 72,002 | |
| Employer’s pension contributions | 1,170 | 1,049 | |
| ______ | _____ | ||
| 78,155 | 73,051 | ||
| _____ | _____ |
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TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31[ST] JULY 2021
. The trustees were not paid or reimbursed for expenses during the year.
The average number of employees (including part time and casual staff but excluding trustees) during the year was made up as follows
| Administration and counselling 2021 5 Fundraising 1 _____ 8. TANGIBLE ASSETS Leasehold Office Improvements Equipment £ £ COST: At 1stAugust 2020 29,171 23,451 Additions - 7,512 _____ _____ At 31st July 2021 29,171 30,963 DEPRECIATION: At 1stAugust 2020 5,834 21,081 Charge for the year 2,917 2,668 _____ _____ _____ ____ At 31st July 2021 8,751 23,749 NET BOOK VALUE: At 31st July 2021 20,420 7,214 __ _____ At 31stJuly 2020 23,337 2,370 _ _____ 9. DEBTORS AND PREPAYMENTS Other debtors Prepayments Of the above, £6,000 (2020 - £6,000) is due in more than 12 months. 10. CREDITORS Taxes and social security costs Creditors, accruals and deferred income |
2020 6 1 _ Total £ 52,622 7,512 _____ 60,134 26,915 5,585 _____ 32,500 27,634 25,707 __ 2021 £ 6,000 389 6,389 ___ _ 2021 £ 834 49,681 50,515 |
2020 £ 6,000 389 6,389 ____ 2020 £ 159 23,715 23,874 |
|---|---|---|
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TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31[ST] JULY 2021
11. RESTRICTED FUNDS
There were no Restricted Funds held by the charity during the year or at 31 July 2021.
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| 2021 | 2020 | |||
|---|---|---|---|---|
| Unrestricted | Restricted | |||
| Funds | Funds | Total | Total | |
| Fixed assets | 27,634 | - | 27,634 | 25,707 |
| Current assets | 115,331 | - | 115,331 | 98,990 |
| Current liabilities | (50,515) | - | (50,515) | (23,874) |
| ______ | _____ | ______ | ______ | |
| 92,450 | - | 92,450 | 100,823 | |
| __ ___ | _____ | ___ __ | ___ __ |
13. PENSIONS AND OTHER POST RETIREMENT BENEFITS
Defined contribution plans
The amount recognised in the statement of financial activities as an expense in relation to defined contribution plans was £1,170 (2020 - £1,049).
14. OPERATING LEASE COMMITMENTS
The total future minimum lease payments under non-cancellable operating leases that expire in more than 5 years is £226,080 (2020 - £254,340).
15. RELATED PARTY TRANSACTIONS
Control
Control of the charity rests with the trustees
Related Party Transactions
There were no related party transactions during the year that are required to be reported.
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TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL)
YEAR ENDED 31[ST] JULY 2021
I report to the charity trustees on my examination of the financial statements of the company for the year ended 31[st] July 2021, which are set out on pages 6 to 14.
RESPONSIBILITIES AND BASIS OF REPORT
As the charity trustees of the company (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 (‘the 2006 Act’).
Having satisfied myself that the financial statements 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 company’s financial statements 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 that in any material respect:
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accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the financial statements give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
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the financial statements 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 financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
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.
Martin N. Widdowson
For BREBNERS
Chartered Accountants
1 Suffolk Way, Sevenoaks, Kent. TN13 1YL.
21 March 2022.
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