#
## **ANNUAL REPORT**
&
## **ACCOUNTS**
## **31ST MARCH 2023**
Registered Charity Number: 1042852
Butt Miller Chartered Accountants
1 Minster Court, Tuscam Way, Camberley, GU15 3YY
## **CONNECT COUNSELLING SERVICE**
## **CONTENTS**
||**Page**|
|---|---|
|Legal and Administrative Information|4-5|
|Trustees' Annual Report|6-18|
|Independent Examiner's Report|19|
|Statement of Financial Activities|20|
|Balance Sheet|21|
|Notes to theAccounts|22-26|
2
8 Portesbery Road, Camberley Surrey GU153TA
Telephone: 01276 24210 Website: www.connectcounselling.org.uk Email:info@connectcounselling.org.uk
## Mission Statement:
_'Connect is a professional counselling service, a Christian organisation serving the community.’_
3
## **CONNECT COUNSELLING SERVICE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
Connect Counselling Service, of 8 Portesbery Road, Camberley, Surrey GU15 3TA, is registered with the Charity Commissioners (No. 1042852). Connect is a charitable trust and its governing document is a trust deed. Connect is administered by the Trustees who meet quarterly. Trustees are elected by the Board of Trustees. The CEO, Emma Laporte, Treasurer, Sandra Fogwill, and periodically a counsellor representative, attend Trustee meetings.
## _**Trustees**_
## **Steve Isherwood (Chairman)**
_Retired Army Officer_
## **Revd. Pippa Ford**
Vicar of St Michael’s Church, Camberley
**Eila Rochfort** (retired as a Trustee in July 2022) _Solicitor_
## **Revd. Andreas Sistig**
_Vicar of St Anne's Church, Bagshot_
## **Charles Garraway**
_Academic Consultant and University Fellow_
## **Alison de Winter**
_Careers Consultant_
## **Rob Jackson**
Retired Businessman
## **Revd. Mike Thomason**
_Minister of High Cross, Camberley_
## _**Professional Organisations**_
Connect abides by
## **The British Association for Counsellors and Psychotherapists** (BACP) **Ethical Framework for the Counselling Professions.**
and **The Association of Christian Counsellors** (ACC).
Connect's Bankers are:
**CAF Bank, Kings Hill, West Malling, Kent, ME19 4TA Lloyds Bank plc, Obelisk Way, Camberley, Surrey, GU15 3SE**
4
Connect Accountant:
## **Sandra Fogwill FCMA**
Connect's Independent Examiner is:
**Susan Ambrose BSc (Hons) FCCA FCA of Butt Miller Chartered Accountants, 1 Minister Court, Tuscam Way, Camberley, GU15 3YY**
Connect's solicitors are:
**Neale, Turk, Rochfort, 12 King's Ride, Camberley, Surrey, GU15 4JG**
5
## **Trustees Report 2022 – 2023**
Connect Counselling Service has been working in the community for 29 years. The service offers general counselling to the public, training placements and occasional workshops for counsellors in the area. Connect works under a Christian ethos. The organisation continues to develop to meet the needs of the community.
## **The Service**
Connect Counselling Service provides professional counselling to individual adults over 18, couples and family groups of any age, irrespective of their financial status, gender, sexual orientation, religion, or ethnic origin.
The organisation is a member of the British Association for Counselling and Psychotherapy (BACP) and adheres to the BACP Ethical Framework for the Counselling Professions. Furthermore, we work hard to be granted accreditation by the BACP and have the status of their Accreditation until May 2024. Our high standards are checked annually. In addition, we are a member of The Association of Christian Counsellors (ACC).
Connect was originally set up by a group of local churches in 1994. The service operates within a Christian ethos which means that our management, staff and volunteers are practicing Christians. Our motivation is to provide a counselling service to the community, that is within the reach of as many people as possible.
Connect offers the community support through professional counselling, addressing issues that affect mental health, impacting families, relationships, employment, and everyday life. The team at Connect work together in their different roles to provide a professional, caring service that is accountable and can respond to the needs of our community, ensuring that we are adaptable and accessible to those who are struggling.
6
We recognise that it can be difficult to make first contact and so we ensure that our service is easy to access and provides a warm welcome to those who approach the service.
## _**"Excellent service" "Coming to Connect has been the best thing for me."**_
## **The Clients**
## _**"Being able to talk comfortably and confidently has helped me open up"**_
Clients come to Connect with a variety of problems and concerns ranging from depression, anxiety, stress, relationship difficulties, abuse, bereavement, or other trauma.
These concerns can often be aggravated by redundancy or if struggling financially, and more recently, from the huge increases in the cost of living. Clients come from a broad expanse of society. Many are unemployed, are single parents or come from broken and fragmented families.
Counselling was given remotely in the pandemic. Now we are back to Face-to-Face sessions at Connect, unless by exception, for example, a person is housebound. If, according to assessment, a client requires a different option to Connect, a more appropriate route is suggested. However, no one is ever turned away due to lack of funds.
7
Counselling is not an easy thing to undertake, and it requires determination and commitment from individuals to work through their concerns with their counsellor, but it can make a real difference to someone's life. Seventy-six percent of those who have had therapy or counselling would recommend it to friends and family (BACP, 2019). Nearly 80% of people get better (BACP, 2005).
## _"I_ _**feel so much stronger and have**_ **a** _**better understanding of my life."**_
Clients contact Connect themselves to request counselling. They do not need a referral from another professional. However, many clients contact Connect following a recommendation from their GP or via the Community Mental Health Team. Others hear about Connect by word of mouth or through our website.
- 129 people attended an initial appointment for counselling this year, to be considered as new clients, compared with 138 people last year.
- We delivered 1565 sessions, which is a significant increase on 1154 sessions held last year. This includes couples and families.
We very much value feedback from clients, both as encouragement, but also to ensure we address any concerns raised, so that our service is the best that it can be. I would therefore like to thank all the clients who expressed themselves so eloquently and allowed us to use their comments. Throughout this report, client comments have been written in bold italics.
## _**“The initial assessment was done very well. It put me at ease and left me confident that the sessions to come would be helpful / beneficial.”**_
_**"Counsellor was very good and we built up a rapport. I always came away from the sessions on a high.”**_
Here at Connect, we can offer something very different to counselling through the NHS, which tends to use only one model and has constraints on how many sessions can be offered to each client.
8
- Our clients request counselling for themselves and do not need to go through a referral system.
- Sessions are held weekly with a counsellor and can continue for as long as necessary. The numbers of sessions vary depending on the needs of the client and if appropriate can continue for up to two years. However, most clients find a few months to a year about right.
- Our counsellors use various professional models and approaches when working with their clients and are always client-led, working at the client's own pace.
- This gives our service flexibility to support clients in the way most suited to the individuals' needs.
If for any reason we need to bring sessions to a close or a break, we try and ensure there are several weeks to prepare clients for this to happen.
## **The Counselling Team**
**Individual Counselling:** We currently have the capacity to provide 32 counsellors working with individuals and they work, on average, with three clients at a time. This year we have built the team back up to capacity. New trainees start with one client; then have a second client and finally a third client.
## **"I will always be grateful to my counsellor for what she has done for me."**
The counsellors are supported in their work through professional supervision in line with BACP Ethical Framework for best practice. There are eight supervision groups for counsellors working with individual clients, with four counsellors in each group. These are led by our Supervisors, Helen, Carolyn, Penelope, and Richard. We are currently looking to recruit an additional supervisor.
## _**"Supportive and caring."**_
9
**Couples Counselling:** Alongside individual work, there are counsellors who have undertaken additional training to work with couples. They are supported by Penelope in additional supervision groups. We currently have three counsellors who can offer appointments to couples.
## _**Partner 1: "Loved working with counsellor, a brilliant counsellor and it was a privilege. We felt so grateful to her." Partner 2: “Wonderful – Counsellor was amazing, kind and so professional.”**_
## **Family Therapy:**
An important aim in Family Therapy is to provide neutral space for everybody to be heard. Relationships and communication can often play a part in difficulties, so taking the time to come together and begin to explore the struggles they face is the first step. Toys and drawings will often be used to enable a child to express themselves more openly.
Each member of the family is important. The therapist ensures that everyone is given an equal voice and opportunity to change the pattern of communication. The family can then focus on working through their concerns.
## _**"Counselling sessions have helped my daughter very much in coping and understanding her feelings. This has improved my own understanding of her feelings and how best I can continue to support her."**_
Clients usually respond positively to the therapists and work hard to improve their situation.
With the consent of the clients, therapy is provided with open reflections from the therapist with the family in their sessions.
10
## _**"I feel we are making significant progress. I**_ **am** _**genuinely surprised by our individual responses to problems and situations discussed during the sessions and genuinely impressed by the observations made by our therapist."**_
**Counsellor Training** - As well as counselling clients, Connect offers training to counsellors through supervised placements for trainees studying in the local Colleges and Universities.
To continue professional development, we hope to give all our counsellors the opportunity to attend training workshops through Connect to update and develop their counselling skills. Two internal training sessions have been run, looking at Safeguarding, working with sand trays, and our individual thoughts and behaviors towards money.
Most of the counsellors begin their time with Connect on placement while undertaking counsellor training at College or University. Once qualified, many continue as part of the team as volunteers, offering their wealth of experience to the service and working for the good of the community. My thanks go to all these trained counsellors who give of their time and expertise on a voluntary basis at Connect. Every amount of time they give is valued and this is particularly true where trained counsellors undertake Intake Assessment Appointments.
11
## **The Office Team**
Dr Emma Laporte was appointed as Chief Executive officer (CEO) in February 2022 and works closely with Wendy and Jan to keep operations running smoothly. This, her first year, has seen her focus on establishing stability and continuity, which has been reflected in the higher number of client sessions held, increased size of the counselling team, and a stronger financial position. In January 2023 she organized and managed an Away Day at Waverley Abbey House. Twenty-eight members attended, representing all aspects of the charity; counsellors; supervisors, office helper volunteers, Trustees, and Office team. The aim was to meet together, especially post pandemic, and discern the future of Connect. All ideas were welcomed and fed into a post Away Day meeting in February 2023, which produced the strategy for Connect for the next year, beginning April 2023. Emma also nominated five volunteers for the Voluntary Support North Surrey, Surrey Heath Volunteer awards in November and attended with some of the nominees.
The 'Family' of Connect operates on fuel of prayer, warmth, and support. Counselling Team Manager, Wendy Coope, continues to manage and support the team of counsellors and the clients accessing the service, ensuring best practice at all times. Office Manager Jan Mulliner runs the office and manages her team of voluntary office helpers. She ensures there is someone in reception to greet clients arriving for face-to-face sessions, answer the phone and help with any administration.
**Chief Executive Officer Dr Emma Laporte**
**----- Start of picture text -----**
Counselling Team Manager Office Manager
Wendy Coope Jan Mulliner
**----- End of picture text -----**
12
The office helpers are part of the life blood of Connect’s service. As clients and counsellors come and go throughout the day, the office helper remains in reception, along with the office staff, to ensure that no counselling sessions take place without someone else in the building.
## _**"Thank you, you are all providing a worthwhile service"**_
## _**"Friendly and Professional.”**_
13
## **The Premises**
**8 Portesbery Road, Camberley, GU15 3TA.**
Our rented Connect offices are near to the bus and train station in Camberley with car parking nearby and are readily accessible to clients.
At the end of this fiscal year, we were delighted to receive a grant from the Bishop of Guildford’s Communities Fund to update our furniture. This has enabled five new chairs to be ordered for the Training Room, where supervision and family therapy take place in addition to individual counselling. Updating our other counselling rooms has been possible by receiving the Collectively Camberley Business Awards Raffle proceeds and a Ward Councilor Grant. After a consultation period within the charity, furniture is currently on order. It is tremendously exciting to value our clients and counsellors by being able to provide clean and comfortable seating.
We offer our premises as a base for Street Angels, a nationwide cross-church initiative, who befriend and support the public out on the streets of Camberley on Friday and Saturday nights.
14
## **Finances**
Our Treasurer Sandra Fogwill, a chartered management accountant, is responsible for producing our financial accounts. Internal policies are in place to ensure compliance of all financial procedures including named personnel and two signatories required on any bank transactions.
Running a service on donations and voluntary funding is challenging; without our supporters, it would not be possible, so we are always grateful and greatly encouraged by the generosity and commitment of so many.
Farnborough Rotary showed their support one again and gave us £569 towards our work.
The grant given to us in February 2023 by Frimley Fuel Allotments for £10,000 was most welcome.
All these financial supporters enable us to maintain our service.
15
## **Fundraising**
Emma Laporte began the Fundraising year with a sponsored 26 mile walk which raised £2,478. This was quickly surpassed by one of the Trustees, Rev. Mike Thomason, and a team from High Cross Church, taking part in a sponsored walk, walking 33 miles along the Basingstoke Canal and raising £2,805. Members of Connect raised £116 at the Platinum Jubilee Celebration Event and this also promoted us to thousands of people in the community.
Connect has been fortunate to be one of the Mayor’s Charities this year, and we are indebted to Councilor Helen Whitcroft for the opportunity to Fundraise with her in several initiatives, such as the large Platinum Jubilee event; a Tea Dance; a Murder Mystery evening; a Pamper evening and the large King’s Coronation event. Funds raised will be gratefully received next financial year, most likely in June 2023.
Connect was chosen to receive the proceeds of the Collective Camberley BID Business Awards Raffle and we were delighted to receive £1320.
Grants were applied for and awarded from the Arnold Clark Community Fund for social media; The Surrey Heath Show for a new computer for our Counselling Team Manager; Surrey Heath Borough Council Local Charity Enabling Fund for core costs; Frimley Fuel Allotments for core costs in two postcodes; Farnborough Rotary Club for BACP Accreditation costs and core costs and the Bishop of Guildford’s Communities Fund for updating our furniture and Ward Councilor Grants. We are incredibly grateful.
Connect held two Quiz Nights which were well supported and raised £2474.
We also hugely appreciate supporter donations which have been invaluable and our thanks to these faithful individuals and Churches and supporters.
## **Client Donations**
By securing funds through different means, we continue to provide a service where clients can give a voluntary donation towards each session, rather than have a set fee which may exclude those struggling with finances. If clients are eligible for Gift Aid we can claim accordingly, giving a very helpful addition to our funds.
Client donations are important, because as well as covering some of our costs, they also help clients to commit to the process and recognize the worth of the work they are undertaking. However, as many come to us in times of crisis and in great distress with very little money, this is always secondary to us offering the support they are requesting.
As donations are voluntary, our sessions continue irrespective of a donation and funding from other sources remains essential for us to provide our services to all with no fixed fees. At our Away Day we reviewed our stance and after much discussion, agreed to continue as we are, making counselling as accessible to the community as possible.
16
**Financial Review**
The beginning of the year saw a decline in donations from both clients and other regular giving, but a large generous gift meant that we were able to cover our costs. This donation, and the gift aid Connect were able to claim on it, covered almost 25% of our total costs for the year. Towards the end of the year, donations from individuals increased and Connect was also awarded several grants. Some of the grants are for furniture, which is yet to be purchased. Frimley Fuels awarded Connect £10,000 in March as a subsidy for GU15 and GU16 postcodes. Only £200 of this grant had been utilized at the end of the financial year. This has resulted in a substantial restricted funds balance.
Although Client donations increased from the previous year, £27,242 is still much lower than pre-pandemic numbers of £51,814 in 2020, and £43,764 in 2019.
Connect finished the year in a much stronger financial position than was expected, due to the generous grants and donations. Connect’s historic and current reserves policy has been to maintain a cash balance equal to six months expenditure costs and this is reflected in the current bank balances shown on page 21 of this report. Like many charities, a significant proportion of Connect's income is in the form of unpledged donations, the size and timing of which are uncertain. Holding reserves enables Connect to manage fluctuations in our varied income sources.
The coming year will present uncertainties. Our premises are currently up for sale by the Landlord and we may have to face a rent increase or a move to a new location. We are pursuing a much-needed expansion of administrative support, upgrading our IT systems and creating a new role of Fundraiser. All these will bring fiscal challenges.
We have reviewed what we believe to be the major risks affecting Connect and systems are in place to mitigate those risks. The financial statements have been prepared in accordance with the Statement of Recommended Practice: 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) effective 01 January 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), Charities Act 201, and UK Generally Accepted Practice.
I confirm, on behalf of the Trustees, that we have complied with the duty in section 4 of the 2006 Act to have due regard to public benefit guidance published by the Charity Commission.
17
## **Final Comment**
We started this reporting year with the effects of the Covid pandemic and lockdown measures still having some impact on activity. A big thank you is due to every member of staff, volunteers, and supporters who enabled the work of Connect to return to a more normal footing during the current reporting year. Their hard work, commitment and generosity of time, skills, and funds provides the essential and varied support necessary for Connect to continue offering a place of safety, acceptance, and hope to our clients.
Connect is a Charitable Trust with a Board of Trustees to provide governance on its operations. The Trustees share a common commitment to the work of Connect and provide support and guidance accordingly. The diversity and wealth of experience in the group is greatly valued. Trustees meet quarterly and immediately prior to the AGM; guidelines and responsibilities from the Charity Commission are observed and regulatory requirements met as appropriate. We welcomed two new trustees during the year, Rob Jackson and Revd. Pippa Ford.
Throughout this reporting year Connect has continued to function along previously established lines. The CEO along with a support staff of a Counselling Team Manager and Office Manager, all assisted by a team of voluntary helpers. Changes to this model are currently being implemented to ensure Connect, and the service it provides, will remain sustainable going forwards. The Trustees are confident in, and indebted to, the CEO, Emma, for her industry and dynamism in driving forward these necessary changes. Connect continues to be a valuable resource in the community and is a BACP accredited service, trusted by professionals and public alike. It gives a place of safety and confidentiality for those struggling with issues impacting their lives where counselling can offer healing and release to their situation. Lockdown restrictions and associated self-isolation have been shown to bring continuing difficulties to existing anxiety concerns and the impact of this on mental health remains despite the effects of the pandemic subsiding.
As I retire from being a Trustee after 10 years with Connect, I wish it, and all involved with the charity, the very best for the future.
Steve Isherwood
Trustee Chair July 2023
18
## **Independent Examiner's Report to the Trustees of Connect Counselling Service**
I report to the trustees on my examination of the financial statements of Connect Counselling service ('the charity') for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet, and related notes.
This report is written solely for the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed.
## **Responsibilities and basis of report**
As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit reaches beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the financial statements present a 'true and fair' view, and my report is limited to those specific matters set out in the independent examiner's statement.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn to this report to enable a proper understanding of the financial statements to be reached.
Susan Ambrose FCCA FCA
Butt Miller Chartered Accountants,
1 Minister Court,
Tuscam Way, Camberley, GU15 3YY
Date: 21[st] June 2023
19
## **CONNECT COUNSELLING SERVICE**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31ST MARCH 2023**
|||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|
||**Note**|**Funds**|**Funds**|**2023**|**2022**|
|||**£**|**£**|**£**|**£**|
|**INCOME**||||||
|**Donations and legacies**||||||
|Donations, grants and similar funding|**2**|71,791|14,086|85,877|55,901|
|Counselling client donations||27,242|
-|27,242|23,891|
|**Charitable activities**||||||
|External training income||240|
-|240|310|
|Other trading activities - fundraising|3|7,413|
-|7,413|350|
|Room rental||2,430|
-|2,430|-|
|Investment income - Bank interest||716|
-|716|433|
|||109,832|14,086|123,918|80,885|
|**EXPENDITURE**||||||
|**Raising funds**||||||
|- Salary costs||4,057|-|4,057|3,086|
|- premises costs||982|-|982|954|
|- training expenditure||-|-|-|125|
|- telephone||168|-|168|183|
|||5,207|-|5,207|4,348|
|**Charitable activities**||||||
|- counselling session fees and expenses||1,912|
-|1,912|802|
|- service provision|**4**|48,684|6,681|55,365|47,804|
|- support costs|**5**|39,470|1,000|40,470|32,976|
|||90,066|7,681|97,747|81,582|
|**TOTAL EXPENDITURE**||95,273|7,681|102,954|85,930|
|**NET INCOME (EXPENDITURE)**||14,559|6,405|20,964|(5,045)|
|Balances brought forward at 1 April 2022|11|66,076|4,678|70,754|75,799|
|Balances carried forward at 31 March 2023|12|80,635|11,083|91,718|70,754|
**The notes on pages 22 to 26 form part of these accounts.**
20
## **BALANCE SHEET AS AT 31 MARCH 2023**
||**Notes**|**2023**||**2022**||
|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|
|FIXED ASSETS:||||||
|Fixtures, fittings and equipment|**8**||1,797||-|
|CURRENT ASSETS:||||||
|Debtors and prepayments|9
|11,267||7,454||
|Balances at bank||84,152||68,101||
|Cash in hand||38||56||
|||95,457||75,611||
|LESS CREDITORS: amounts falling||||||
|due within one year||||||
|Creditors and accruals|**10**|5,536||4,857||
|||5,536||4,857||
|NET CURRENT ASSETS|||89,921||70,754|
|NET ASSETS|||91,718||70,754|
|Represented by:||||||
|FUNDS||||||
|**Restricted funds**|**11**||11,083||4,678|
|**Unrestricted funds**|**12**||80,635||66,076|
|Total charity funds|||91,718||70,754|
|The accounts were approved by the|Trustees on||2023.|||
Trustee Trustee
21
**CONNECT COUNSELLING SERVICE Notes to the Accounts for the Year to 31st March 2023**
## **1. Accounting Policies**
## **General**
The financial statements have been prepared on an accruals basis in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK, and Republic of Ireland (FRS 102), and the Financial Reporting Standard applicable in the United Kingdom, and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
Connect Counselling Service meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The Financial statements have been prepared to give a 'true and fair view' and have deviated from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following 'Accounting and Reporting By Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with FRS 102 Second Edition rather than accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which was withdrawn.
## **Income**
Donations under Gift Aid, together with the associated income tax recovery, are recognised as income when the donation is received.
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met.
Rental income is accounted for on a receivable basis.
## **Expenditure**
Expenditure is charged on an accruals basis. Governance costs are those associated with compliance with constitutional and statutory requirements. This includes the Independent Examination fee.
## **Pension costs**
The charity contributes to a money purchase scheme on behalf of its employees. The scheme is managed by True Potential.
## **Apportionment of costs**
Certain office and salary costs have been apportioned between service provision and support costs based on trustees’ estimate of use of the office and time spent by staff.
## **Operating leases**
Rentals paid under operating leases are charged on a straight line basis under the terms of the lease.
## **Fixed Assets**
Assets purchased with a value greater than £250 are capitalised.
|Computer hardware|33% on cost|
|---|---|
|Furniture|25% on cost|
## **Debtors**
Debtors are recorded at their recoverable amount - that is the amount that it is anticipated will be received, or the amount that has been paid in advance for goods or services.
22
**CONNECT COUNSELLING SERVICE Notes to the Accounts for the Year to 31st March 2023**
## **1. Accounting Policies**
## **Creditors**
Creditors are measured at historic cost and are held at settlement amount net of any discounts.
## **Financial Instruments**
The charity's financial assets and liabilities qualify as basic financial instruments and as such are initially recorded at cash, transaction or settlement value. Subsequently, current assets and liabilities are measured at cash or settlement value.
## **Funds**
General funds represent funds of the Service that are not subject to any restriction regarding their use and are available for application for the purposes of the Connect Counselling Service.
Donations and grants given for specific purposes are treated as restricted funds and are used in the way intended by the donor.
## **Going Concern**
The trustees have considered going concern up to one year from the date of signing these accounts. Based on a review of forecasts and budgets the trustees believe there are sufficient reserves for the foreseeable future.
## **Estimate and Judgements**
In preparing the financial statements it is necessary to make certain judgements, estimates and assumptions that affect the amounts recognised in the financial statements. There are no areas of critical estimate or significant judgements that affects the preparation of these financial statements.
|**2. Income from grants and donations**
Donations
Grants
**3. Income from fundraising**
Emma 26 mile walk
Jubilee weekend
Quiz night - November
Quiz night - March
Basingstoke Canal Sponsored Walk
Individual challenge events|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2023**
**Total Funds**
**2022**
**£**
**£**
**£**
**£**
71,791
-
71,791
35,647
-
14,086
14,086
20,254|
|---|---|
||71,791
14,086
85,877
55,901|
||**2023**
**2022**
**£**
**£**
2,478
-
236
-
771
-
1,123
-
2,805
-
-
350
7,413
350|
23
## **Notes to the Accounts for the Year to 31st March 2023**
## **4. Service provision**
|Counselling supervision
Hardship donation
Salary costs
Training costs
Recruitment
Other fees
Premises costs
Office supplies, postage and expenses
Publicity
Depreciation
Telephone|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds 2023**
**Total**
**Funds 2022**
**£**
**£**
**£**
**£**
9,784
6,478
16,262
14,447
1,200
-
1,200
-
19,731
-
19,731
15,298
735
-
735
-
-
-
-
80
240
-
240
520
14,092
-
14,092
14,759
1,814
38
1,852
1,487
-
-
-
520
583
165
748
143
505
-
505
550|
|---|---|
||48,684
6,681
55,365
47,804|
## **5. Support costs**
|Salary costs
Consultancy
Other fees
Premises costs
IT
Telephone
Bank charges
Sundries
Accountancy
Governance - Independent examiner's fee|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**Funds 2023**
**Total**
**Funds 2022**
**£**
**£**
**£**
**£**
20,271
-
20,271
15,741
930
-
930
100
1,748
-
1,748
1,729
4,904
-
4,904
4,767
1,674
1,000
2,674
2,006
449
-
449
489
74
-
74
208
1,826
-
1,826
155
6,094
-
6,094
6,331
1,500
-
1,500
1,450|
|---|---|
||39,470
1,000
40,470
32,976|
Support costs are charged in full to the charitable activities. Operating lease costs were £16,500 (2022:16,500)
## **6. Employees' Remuneration**
|**6. Employees' Remuneration**||
|---|---|
|Gross salaries
Employer Pension Contributions|**2023**
**2022**
**£**
**£**
43,387
33,917
672
188|
||44,05934,105|
The average number of paid staff for the year were 3 part-time employees ( 2022 - 3 part-time). No staff member received remuneration in excess of £60,000.
Due to the size of the organisation, all staff are considered to be key management personnel.
## **7. Trustees' Remuneration and Expenses**
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year, and no expenses were claimed.
24
## **Notes to the Accounts for the Year to 31st March 2023**
## **8. Fixed Assets - Tangible Assets**
|**Cost**
1st April 2022
Additions
Disposals
31st March 2023
**Depreciation**
1st April 2022
Disposals
Charge for the year
31st March 2023
**Net Book Values**
At 31st March 2023
At 31st March 2022
**9. Debtors**
Prepayments
Accrued Income
**10. Creditors**
Accruals
Other Creditors|**Fixtures, fittings**
**and equipment**
**£**
6,018
2,545
3,033
5,530
6,018
3,033
748
3,733
1,797
-
**2023**
**2022**
**£**
**£**
820
750
10,447
6,704
11,267
7,454
**2023**
**2022**
**£**
**£**
3,960
3,150
1,576
1,707
5,536
4,857|
|---|---|
The Charity has written indemnities that in the event of a legitimate claim, on any part of residual agent balances donated from contributing firms where parties make contact or are traced; that the charity will satisfy the agreed charitable donation sum. On 31 March 2023 the total to date received net of repayments amounted to £15,000. (2022: £0)
## **11. Restricted Funds**
|Balance at 1st April 2021
Funds Received in the year
Funds Used in the year
Balance at 1st April 2022
Funds Received in the year
Funds Used in the year
Balance at 31st March 2023|**Arnold**
**Community**
**Frimley**
**Surrey**
**Clarke**
**Foundation**
**Fuel**
**Heath**
**£**
**£**
**£**
**£**
**£**
-
-
1,563
-
1,563
-
10,000
10,000
254
20,254
-
(10,000)
(6,885)
(254)
(17,139)
**Total**|
|---|---|
||-
-
4,678
-
4,678
1,000
-
10,000
3,086
14,086
(1,000)
-
(4,878)
(1,803)
(7,681)|
||-
-
9,800
1,283
11,083|
Arnold Clarke was used for updating the Charity website, and other social media expenses. Frimley Fuel fund is used against counselling sessions in the GU15, GU16 postcode area. Surrey Heath Council included purchase of a desktop computer, running costs and the balance is to be used for furniture, also the related depreciation will be retained.
## **12. Analysis of Net Assets by Funds**
|Fixed Assets
Current Assets
Current Liabilities|**2023**
**2022**
**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
1,462
335
1,797
-
-
-
84,709
10,748
95,457
70,933
4,678
75,611
(5,536)
-
(5,536)
(4,857)
-
(4,857)|
|---|---|
||80,635
11,083
91,718
66,076
4,678
70,754|
25
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31ST MARCH 2022**
|||**Unrestricted**|**Restricted **|**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|
||**Note**|**Funds**|**Funds**|**2022**|**2021**|
|||**£**|**£**|**£**|**£**|
|**INCOME**||||||
|**Donations and legacies**||||||
|Donations, grants and similar funding|**2**|35,647|20,254|55,901|44,638|
|Counselling client donations||23,891|
-|23,891|23,741|
|**Charitable activities**||||||
|External training income||310|
-|310|90|
|Other trading activities - fundraising||350|
-|350|10,306|
|Investment income - Bank interest||433|
-|433|602|
|**Other income**|**2.a**|-|
-|
-|7,500|
|||60,631|20,254|80,885|86,877|
|**EXPENDITURE**||||||
|**Raising funds**||||||
|- manpower||2,750.00|336|3,086|11,996|
|- premises costs||778.00|176|954|2,915|
|-depreciation||-|-|-|57|
|- fundraising costs||-|-|-|54|
|- training expenditure||125.00|
-|125|-|
|- telephone||183.00|-|183|201|
|||3,836|512|4,348|15,223|
|**Charitable activities**||||||
|- counselling session fees and expenses||802|
-|802|140|
|- service provision|**3**|34,870|12,934|47,804|38,626|
|- support costs|**4**|29,283
64,955|3,693
16,627|32,976
81,582|29,727
~~79 068~~
68,493|
|**TOTAL EXPENDITURE**||68,791|17,139|85,930|83,716|
|**NET (EXPENDITURE)/INCOME**||(8,160)|3,115|
(5,045)|3,161|
|Balances brought forward as 1 April 2021|10|74,236|1,563|75,799|72,638|
|Balances carried forward at 31 March 2022|11|66,076|4,678|70,754|75,799|
**The notes on pages 22 to 26 form part of these accounts.**
26