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2023-07-31-accounts

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)

REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST ] JULY 23

Charity Number 1039911 Company Registration Number 2757675

BREBNERS

Chartered Accountants 1 Suffolk Way, Sevenoaks, Kent. TN13 1YL.

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31[ST] JULY 2023

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

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31[ST] JULY 2023

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 J. Osborne (Chairman) Mr C.H. Marshall Mr K.D. Balaam Mr D.F.G. Butlin (Resigned - 6 December 2023) Mrs A.M. Daines (Resigned - 31 August 2023) Mr T.J. Hawkins Mr J G Hutchinson (Appointed - 11 November 2022) Mrs F.M. Rae Dr A. Middleton Mr J. Walters (Appointed - 6 December 2023) 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.

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31[ST] JULY 2023

The trustees are pleased to present their report together with the unaudited financial statements of the charity for the year ended 31[st] July 2023.

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 nine 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.

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES ( continued )

FOR THE YEAR ENDED 31[ST] JULY 2023

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 35th operational year. It operates out of refurbished and functional space in Central Tunbridge Wells. The year under review has been a challenging one as the community and operating environment in which the Charity operates has settled to the new reality of a post COVID world. “Business as usual” has not necessarily meant picking up where we left off operationally in February 2020. A harsher economic environment and unstable geopolitics has created challenging uncertainties for the organisation The Charity continues to evolve a strategy which not only takes account of the new realities but also flexibility in counselling methodologies to meet client expectations and needs.

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.

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”). The Charity is audited by the BACP every year with respect to both the training and the counselling services and has retained accredited status in both cases in spite of more stringent demands and standards.

ACHIEVEMENTS AND PERFORMANCE

In the first full year without the unpredictability of COVID–19 and the government’s response to it, we are gratified to see counselling activity maintain higher levels and to be able to report have seen a return to “business as usual”, although with an ongoing sensibility to the possibilities of short-term change and disruption. Broadly, the Charity has returned to the levels of 2018/19 activity – and in the case of our training programmes growth in trainee numbers.

The Charity experienced a recovery in the number of counselling sessions held during the year to a total of 3,503 (2022- 3,403; 2021 – 3,012). Income from counselling in the year was £137,653 (2022 - £135,858; 2021 – 111,191), maintaining levels reflecting usage of the capacity of counselling that the Charity has ability to provide and ahead of the last “COVID-free” year of 2018/19.

As noted in last year’s Trustee Report, we felt able to commence training courses on the full range of programmes with effect from the start of the financial year in review. Revenues from training were £95,656 for the year (2022 – £115,455; 2021 - £72,796), with Lower gross revenues in 2022/23 reflecting timing differences of when courses have taken place and therefore income recognised as a hangover of the disruption caused by COVID regulatory requirements. The current levels of interest remain high; the number of trainees in our Certificate and Diploma courses for 2023/24 is 38, an increase of 8 from net 2022/23 numbers.

The support and generosity of a wide range of donors that was so critical to our activities in the past two years has understandably reduced in the current climate. One of the reasons for the deficit in the year under review is due to lower receipts of grants and donations in 2022/23; for the year under review £30,690 compares with £48,411 in 2021/22.. We are most grateful to our donors, 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.

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

FINANCIAL REVIEW

The statements of financial activities is set out on pages 6 and 7.

As noted in last year’s accounts, although the worst disruption of the COVID -19 pandemic is hopefully past, the financial performance of the Charity has continued to be impacted by the uncertainties of the social environment in which we operate. The outcome for the year is as noted in the income and Expenditure Account attached.

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 trading surplus now that we have returned 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 the charity requires to sustain its operations in normal trading conditions to be the equivalent of 3 months expenditure (£75,000). The trustees are confident that a level of free reserves which exceed this amount can be maintained within the current business plan. Trading since the end of the period under review has continued to show growth in activity and satisfactory levels of net income.

PUBLIC BENEFIT

The Charity provides counselling to all members of its community aiming to make this available to those who would otherwise be unable to access it due to financial constraint. The service offers counselling on an openended basis which is not normally 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.

FUTURE PLANS

The Charity has a well-proven strategy that has been tested in the difficult social and economic times of the last few years. The training programmes that the Charity runs are in higher demand than ever and produce the key resources of professional counsellors to deliver our services.

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.

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES ( continued )

FOR THE YEAR ENDED 31[ST] JULY 2023

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:

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

J. Osborne Trustee

C. H. Marshall Trustee

27-Jan-24 Date:

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

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 2023

2023 2022
Unrestricted Restricted
Funds £ Funds £ Total £ Total £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 30,690 - 30,690 48,411
Charitable activities 232,899 - 232,899 251,312
Investments 242 - 242 16
Other 1,763 - 1,763 2,087
------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------
TOTAL INCOMING RESOURCES 265,594 - 265,594 301,826
------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------
EXPENDITURE ON:
Charitable activities
Direct charitable expenditure
Rent and service charges 49,560 - 49,560 45,802
Cleaning 5.585 - 5,585 5,430
Telephone 2,370 - 2,370 2,619
Printing, stationery & postage 2,076 - 2,076 2,465
Depreciation 4,270 - 4,270 4,721
General expenses (including office relocation) 10,240 - 10,240 9,607
Staff costs 93,282 - 93,282 86,606
Supervision costs 37,621 - 37,621 42,785
Counsellor costs 29,429 - 29,429 35,988
Seminar tutor costs 50,311 - 50,311 33,962
Bank and credit card processing charges 310 - 310 283
Room hire 2,177 - 2,177 1,587
Accountancy, independent examination and pensions advice 3,060 - 3,060 3,000
Legal and professional fees (including website upgrade) 4,899 - 4,899 3,635
Capitation & affiliation fees ------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------
295,190 - 295,190 278,490
------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------
Raising funds
Fundraising staff costs 6,112 - 6,112 6,167
Advertising and PR 838 - 838 2,324
------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------
6,950 - 6,950 8,491
------------------------------------------ ------------------------------------------ ------------------------------------------ ------------------------------------------

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

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 2023

Unrestricted
Funds £
TOTAL RESOURCES EXPENDED
302,140
------------------------------------------
NET (EXPENDITURE)/INCOME FOR THE YEAR
(36,546)
TOTAL FUNDS BROUGHT FORWARD
AT 1 AUGUST 2022
107,295
------------------------------------------
TOTAL FUNDS CARRIED FORWARD
AT 31 JULY 2023
70,748
 2023
Restricted
Funds £
-
------------------------------------------
-
-
------------------------------------------
-
 Total £
302,140
------------------------------------------
(36,546)
107,295
------------------------------------------
70,748
 2022
Total £
286,981
------------------------------------------
14,845
92,450
------------------------------------------
107,295

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.

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)

BALANCE SHEET

31[ST] JULY 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible assets 8 18,643 22,913
CURRENT ASSETS
Debtors and prepayments 9 6,018 6,000
Cash at bank and in hand 71,729 89,932
------------------------------------------ ------------------------------------------
77,746 95,932
CREDITORS: Amounts falling due
within one year 10 (25,641) (11,550)
------------------------------------------ ------------------------------------------
NET CURRENT ASSETS 52,105 84,382
------------------------------------------ ------------------------------------------
TOTAL ASSETS LESS CURRENT LIABILITIES 70,748
_		 107,295
_
FUNDS
Unrestricted funds 70,748 107,295
Restricted funds 11 - -
----------------------------------------- ------------------------------------------
TOTAL FUNDS 70,748
___		 107,295
___

For the year ending 31[st] July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

These financial statements were approved by the directors and trustees and authorised for issue 27-Jan-24 on and signed on their behalf by:

J. Osborne Trustee

C. H. Marshall Trustee

Company Registration Number: 02757675

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[ST] JULY 2023

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.

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.

  1. 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

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.

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[ST] JULY 2023

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred.

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.

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[ST] JULY 2023

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.

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		 2023
2022
%
%
59.1
54.4
40.9
45.6
100.0
100.0

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[ST] JULY 2023

5. DONATIONS AND LEGACIES
2023 2022
£ £
Association of Mental Health Providers (Mind) 2,400 -
National Lottery community funding - 5,280
Groundwork UK 5,000 -
Hollick Family Trust 10,408 -
Henry Smith Charity - 5,000
Comic Relief - 2,000
Kent Community Foundation 4,700 -
The Mrs Smith and Mount Trust - 3,000
Tunbridge Wells Harriers 1,000 -
Skinners Smythe 500 -
Souter Charitable Trust - 3,000
Thomas Smythe Charitable Trust 2,000 1,000
The 29thMay 1961 Charitable Trust - 2,000
Albert Hunt Foundation - 2,000
Sussex Community Fund - 5,000
Colyer Fergusson Charitable Trust - 3,000
RG Hill Charitable Trust 1,500 -
Kent Community Fund - 9,900
Co-Op Community Fund - -
Waitrose Community Fund - -
SMB Charitable Trust - 1,500
Cole Trust - 1,000
Arnold Clarke Community Fund - 750
Matthews Wrightson Charitable Trust - -
TW Round Table 1,000 500
Sundry other 2,182 3,481
30,690 48,411
_____ _____
6. NET INCOMING RESOURCES FOR THE YEAR
The net incoming resources for the year is stated after charging
2023 2022
£ £
Depreciation 4,270 4,721
Independent examiner’s fees 3,060 3,000
_____ _____
7. STAFF COSTS AND TRUSTEES’ REMUNERATION
2023 2022
£ £
Wages and salaries 98,059 91,274
Employer’s pension contributions 1,648 1,499
______ _____
99,707 92,773
_____ _____

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[ST] JULY 2023

.

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
2023
5
Fundraising
1
_____
8.
TANGIBLE ASSETS
Leasehold
Office
Improvements
Equipment
£
£
COST:
At 1 August 2022
29,171
30,963
_____
_____
At 31 JULY 2023
29,171
30,963
DEPRECIATION:
At 1 August 2022
11,668
25,553
Charge for the year
2,917
1,353
_____
_____
_____
____
At 31 JULY 2023
14,585
26,906
NET BOOK VALUE:
At 31 JULY 2023
14,586
4,057
__
_____
At 31 July 2022
17,503
5,410
 _
_____
9.
DEBTORS AND PREPAYMENTS
Other debtors
Prepayments
Of the above, £6,000 (2022 - £6,000) is due in more than 12 months.
10.
CREDITORS
Taxes and social security costs
Creditors, accruals and deferred income		 2022
6
1
_
Total
£
60,134
_____
60,134
37,221
4,270
_____
41,491
18,643

22,913
__
2023
£
6,000
18
6,389
___ _
2023
£
1,296
24,346
25,641
 2022
£
6,000
-
6,000
____
2022
£
-
11,550
11,550

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

TUNBRIDGE WELLS COUNSELLING CENTRE (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31[ST] JULY 2023

11. RESTRICTED FUNDS

There were no Restricted Funds held by the charity during the year or at 31 July 2023.

12. ANALYSIS OF NET ASSETS BETWEEN FUNDS

2023
Unrestricted
Restricted
Funds
Funds
Fixed assets
18,643
-
Current assets
77,746
-
Current liabilities
(25,641)
-
______
_____
70,748
-

 2022
Total
Total
18,643
22,913
77,746
95,392
(25,641)
(11,050)
______
______
70,748
107,295

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 £1,648 (2022 - £1,499).

14. OPERATING LEASE COMMITMENTS

The total future minimum lease payments under non-cancellable operating leases that expire in more than 5 years is £169,560 (2022 - £197,820).

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.

DocuSign Envelope ID: 74CF2929-BB0F-4F70-ACD9-C8E65E3C0DF3

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 2023

I report to the charity trustees on my examination of the financial statements of the company for the year ended 31[st] July 2023, 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:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. 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

  4. 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.

Date: 29-Jan-24