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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 02948386 (England and Wales) REGISTERED CHARITY NUMBER: 1045464

DRAFT

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2021 For Nottingham Counselling Service

HSKSG Greenhalgh 3[rd] Floor Butt Dyke House 33 Park Row Nottingham Nottinghamshire NG1 6EE

Nottingham Counselling Service

Contents of the Financial Statements for the Year Ended 31 March 2021

Page
Report of the Trustees 1 to 10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13 to 14
Notes to the Financial Statements 15 to 21

NOTTINGHAM COUNSELLING SERVICE

COMPANY INFORMATION FOR THE YEAR ENDED MARCH 31, 2021

EXECUTIVE DIRECTOR Leslie McDonald
REGISTERED OFFICE: Unit 5, Victoria Court, Kent Street, Nottingham, NG1 3LZ
REGISTERED NUMBER: 02948386
CHARITY NUMBER: 1045464
INDEPENDENT EXAMINER: Philip Handley FCA
HSKS Greenhalgh
Chartered Accountants
3rd Floor
Butt Dyke House
33 Park Row
Nottingham
NG1 6EE
BANKERS: Cafcash Limited
Kingshill
West Malling
Kent
ME19 4TA
The Cooperative Bank Plc
P O Box 200
Skelmersdale
Lancashire
WN8 6GH
The Charity Bank Limited
Fosse House
182 High Street
Tonbridge
TN9 1BE

Nottingham Counselling Service Report of the Trustees for the Year Ended 31 March 2021

NOTTINGHAM COUNSELLING SERVICE TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2021

The trustees are very pleased to present their report incorporating director’s report and financial statements for the Charity for the year ended 31 March 2021, which are also prepared to meet requirements for the directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities; Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

We hope the report accurately reflects the significant progress made during a challenging year, on all fronts as a result of the COVID-19 pandemic and lockdown. Our achievements and performance have been exceptional, and the organisation is now in a far stronger financial position than it could have hoped for given the circumstances.

The trustees acknowledge with thanks the hard work, goodwill, dedication and determination of the small but committed staff team, comprised of the Executive Director, Senior Administrator, Finance Officer and new Clinical Services Manager for steering the organisation through this transformative period. We also recognise and value the work of our clinical workforce who resolutely supported our vulnerable clients and responded positively to the new approach of delivering our services online.

Governing Document

The organisation is a charitable company limited by guarantee, registered as a Charity since 1983 and incorporated 14 July 1994. The company was established under a Memorandum of Association (amended 13 August 2013) which establishes the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up the members are required to contribute an amount not exceeding £1.

ORGANISATIONAL GOVERNANCE

The period was relatively stable and the Trustees held 4 meetings in total. The members of the board are responsible for the strategic direction and policies of the charity. Board members are drawn from a variety of professional backgrounds including the three new members appointed in February 2021. The Company Secretary who is also the Executive Director sits on the board but has no voting rights.

The Executive Director and Senior Administrator were the only full-time employees during the year. The Executive Director is responsible for all aspects of day to day operations, functional management and developing the services. He is accountable to the Board of Trustees for governance and ensuring that the charity delivers the services specified in all contractual agreements. Other key operational management responsibilities include: Quality Management, reviewing and monitoring the Risk Register, the achievements of Key Performance Outcomes, developing and implementing Digital and Communication Strategy, Fundraising and Financial Management and Partnership Development.

The charity operated with the extra paid employees. The Clinical Services Manager, Social Media Manager and AdWords Campaign Manager were contracted to provide support services. We did not provide cover for Administrative Assistant who had taken a second period of maternity leave and also the Receptionist has been on the Government’s Furlough programme since April 2020. For the period the key personnel employed by the charity were as follows:

Employees :

• Leslie McDonald Executive Director • Shaz Majid Senior Administrator

Nottingham Counselling Service

Report of the Trustees (Continued) for the Year Ended 31 March 2021

OBJECTIVES AND PUBLIC BENEFIT

The NCS activities focus on promoting excellent quality counselling services which support the local population to manage mental and emotional related wellbeing issues. The impact of our service can be measured in terms of a holistic process for sustainable: recovery, and management of psychological problems and other life’s changes and challenges as presented by individual clients.

NCS provide a safe community friendly space in which local people with mental health challenges can have someone to talk to and help them to reflect on the issues affecting them. This results in improved mental and physical health and better day to day functioning for the individual as well as contributing to healthier communities.

NCS’s purpose as set out in the objects contained in the company’s Memorandum and Articles of association are:

In shaping our objectives and planning our activities the trustees have considered the charity commission’s guidance on public benefit. Each year we consider carefully the balance between the financial resources we require in order to continue delivering a sustainable and reliable service in response to local demands in an ever-transforming environment.

Recruitment and appointment of Board of Trustees

The directors of the company are also charity trustees for the purpose of charity law and under the company’s articles are known as members of the Board of Trustees. Under the requirements of the Memorandum and Articles of Association the members of the Board of Trustees are elected at the Annual General Meeting (AGM) and hold office until the next AGM following their election or re-election.

The trustees who served during the year and up to the date of this report were as follows:

The charity’s work is focused on promoting access to quality accessible counselling and psychotherapy services for all, which is affordable to adults aged sixteen and over from all communities throughout Nottinghamshire and the East Midlands.

All members of the Board of Trustees give their time voluntarily and receive no benefits at all from the charity. The Board of Trustees seek to ensure that diversity is reflected within the trustee body. To enhance the pool of trustees, the charity continues to promote its vacancies via Volunteering England and through its own website and social media platforms. As can be seen above a total of eleven trustees supported the organisation. We sadly said goodbye to Louise Boulter and Tony Bates, and welcomed Maria Arruda, Hilary Rapinet and Chris Sims as new Board members.

Nottingham Counselling Service

Report of the Trustees (Continued) for the Year Ended 31 March 2021

TRUSTEES INDUCTION, TRAINING & GOVERNANCE

The Trustees were highly active in supporting the Executive Director with developments. Jinny Gray continued in the role as Clinical Lead (Honorary). This enabled the Trustees to meet its BACP Service Accreditation obligations by having a senior Clinician as accountable officer for the clinical management of the counselling service. This role continued up to May 2021. The role is now being undertaken indefinitely by Martin Simpson, one of our experienced Clinical Supervisors with the approval of the BACP.

Principal Risk and uncertainties – the trustees continued to review and monitor the risks faced by the charity especially those that are ongoing from previous financial periods. The Executive Director maintains and monitors the organisation’s Risk Register and monitors Cashflow routinely. Internally prepared Financial Statements including the Balance sheet are produced and presented Quarterly alongside the Income and Expenditure Statement by the Executive Director. The revised Strategic Plan covering the period 2020-2024 was approved January 2020. The focus remains on serving diverse client groups and to achieve sustainable income streams and funding to match the organisation’s ambitions.

OUR VISION

Our vision is that people from all walks of life should enjoy good mental health and well-being and have access to services tailored to their needs regardless of background, ethnicity or circumstances.

OUR MISSION

NCS mission is to be an exemplar Counselling Centre serving the community, providing a range of quality psychological counselling services for adults with enduring and complex mental health that are: meaningful and have a positive impact on individuals, communities, economy and wider society.

SOCIAL VALUE

During the period we provided counselling support to 347 clients and delivered 4,627 counselling sessions for vulnerable adults that self-referred. The equivalent cost for therapy provided, would have the equivalent value of around £972k for IAPT delivered through the NHS. A programme of counselling has been shown to have a value to society over 12 months of at least £4,800 per client. We estimated valued of our service to the public £1.67m during the period.

Awards and Recognition

NCS has won another from SME News Midlands Enterprise Awards 2021, as the Best Counselling Service in Nottinghamshire. We were also pleased to receive from Nottingham City Council #Nottingham Star recognition for the support we provide to vulnerable adults during the national mental health week, with special thank you from Cllr Rebecca Langton on behalf of Nottingham City Council. In addition, we were featured in the BACP Therapy Today Magazine, January 2021 edition, in recognition of our achievement as an accredited service.

OUR VALUES

We aim to treat people with dignity and respect, recognise cultural and other differences and work with diverse communities and service users. As an accredited counselling service and member of the BACP, NCS operates within the strict confidential guidelines and practice according to the BACP Ethical Framework for the Counselling Professions working to serve the community and change lives. These values are underpinned by the following goals:

Nottingham Counselling Service

Report of the Trustees (Continued) for the Year Ended 31 March 2021

ACTIVITIES FOR THE YEAR

FINANCIAL REVIEW

The financial year showed a surplus of £116,236. The balance of reserves at 31 March 2021 was £380,840 made up of £304,015 restricted funds and £76,825 of unrestricted reserves.

RESERVES POLICY

The charity recognises the need to generate sufficient reserves so that the organisation can operate on a sound financial basis. It has an established policy whereby unrestricted investment funds not committed or invested in tangible fixed assets held by the organisation should be equivalent to or equal to three months of operational expenditure. At the end of the period the available funds showed reserves of £76,825.

The summary of the significant activities and achievements over the past twelve months were as follows:

FUNDING & INCOME

Our primary focus for the year was financial survival and resilience in the face of the COVID-19 pandemic and lockdown. Our financial performance and achievements below show that the organisation had excelled during this period. Unlike most similar organisations the organisation has delivered a strong performance and is assured going into the new financial year:

We acknowledged Nottingham City for the 100% Business Rates Relief £19,942 which is not included in the accounts.

Nottingham Counselling Service

Report of the Trustees (Continued) for the Year Ended 31 March 2021

CLINICAL SERVICE DEVELOPMENT

This was a transformational year for the organisation, one in which we moved from delivering all services and activities from in person to online. During the period we appointed Nick Dear as Clinical Services Manager. This provided a focal point and some consistency in clinical approach, practices and administration which had arisen as a result of the transformation from in-person service provisions to online. Jinny Gray, Trustee, continued the role of Clinical Lead until March 2021. But in March 2021 this position was relinquished. This role is currently held interim by Martin Simpson. There were no significant clinical issues.

We are very grateful to Nick Dear, for overseeing client’s assessments, the training of new Assessors and supporting the Executive Director, and tireless support to the Senior Administrator.

Non-Staff Supervisors :

We were pleased to retain the services of the team of eight regular approved supervisors that support our clinical workforce of 40 experienced clinicians and 26 trainees/students. We also welcome Sarah Chadderton as Trainee Supervisor and Caroline Phillips and Elizabeth Cooksey for contributing the work of the regular team.

Non-Staff Personnel :

• Nick Dear Clinical Services Manager (10/20 to 03/21) • Ian Boorn Approved Clinical Supervisor • Alison Cooney Approved Clinical Supervisor

The Clinical supervisors held bi-monthly meetings to share and exchange ideas and concerns in order to develop consistent supervision approach and practice, deal with safeguarding issues and ongoing developments of clinical practice at NCS. The Senior Administrator provided support to both the supervisors and counsellors in managing the ongoing transition and communication with clients.

Non-Staff Counsellors :

During the period we completed 118 assessments. These are undertaken by the pool of trained and experienced counsellors below.

Counselling Workforce –

During the period 66 counsellors practiced at NCS. The workforce comprised; a pool of 40 experienced counsellors and 26 trainee counsellors. Nine new counsellors started their placement, they were mainly from The Sherwood Psychological Training Institute (SPTI). For the financial year ended 31 March, we lost the services of 10 experienced counsellors, who left for personal reasons.

Nottingham Counselling Service

Report of the Trustees (Continued) for the Year Ended 31 March 2021

BUSINESS DEVELOPMENT

These were the main activities for the year.

ACHIEVEMENTS AND PERFORMANCE

NCS routinely monitor six Key Performance Indicators (KPI’s) and produce quarterly reports throughout the year for the Board of Trustees and other stakeholders. Also, we measure the social value of our work and the summary of both are below for the year:

Nottingham Counselling Service

Report of the Trustees (Continued) for the Year Ended 31 March 2021

ABOUT THE BENEFICIARIES OF OUR SERVICES

Gender 1 : Female 57%; Male 36% and 7% did not specify

Age 2: 20 and below (6.5%), 20-30 years old (48%), 30-40 years old (27.5%), 40-50 years old (12.7%), 50 64 years old (5.25%) and 64 years and older (0.55%);

Ethnicity 3 : White/ European (79.5%), Non-white (20.5%);

Economic Status 4 : where recorded the employment status was as follows; Full-time Employment (48.3%), Part-time Employment (13.7%), Unemployed (12%), Students (14%) Self-Employed (6.7%) and Retired/Disabled and other (5.3%).

Income 5 : < £17.5k pa (79%), £17.5- 29k pa (17%) and £30k pa and above (4%). The overwhelming majority of our clients (96%) had income below £30,000. They were from households with income below the average Household Income for Nottingham City. This demonstrates we are providing affordable access to counselling therapy which many would not otherwise be able to access privately.

Outputs - During the year 347 clients received therapy. 99 clients started their counselling and 68 completed counselling. We delivered 4,627 counselling sessions relating to the NCS open-ended counselling service. The number of long-term counselling sessions was 365 more than last year representing an increase of 8.6%. We provided on average 183.2 days of support with each person attending 17.8 sessions of support for people completing therapy. The attendance rate on average was 89%.

Outcomes –the key outcomes measure for our our clients are below taken from CORE Net:

EXTERNAL LOCAL PARTNERSHIP AND NETWORKS INVOLVEMENT

The NCS Executive Director represents NCS and acts as a voice for the other small VCS organisation on a variety of platforms as summarised below. Although this was not part of his core work, these activities, nonetheless have become very important both for the present and future strategic plans for NCS:

Nottingham Counselling Service

Report of the Trustees (Continued) for the Year Ended 31 March 2021

Nottingham City Health & Wellbeing Board (HWBB) – the NCS Executive Director continued to regularly attended HWBB Board and Board Development meetings as the voice of smaller providers and representing the Voluntary and Community Sector Enterprises on the Board. He is a member of HWBB Mental Health Steering group and a champion for mental health.

PLANS FOR FUTURE PERIODS

The main focus of NCS over the coming financial year will be to deliver our promise to make counselling accessible for all and not restrict access due to a client’s background or circumstances. The focus of our activities and approaches are outlined below.

We aim to build on our success with the Black and Minority Ethnic (BME) Counselling Hub and our partnership with the Milestone Partnership led by Tuntum Housing Association. This partnership has already secured over £450K through Comic Relief, to deliver the Headwize Project. Also contribute to further development of the BAME Alliance Group (BAG) as a collaborative delivery partnership.

BAG as a collaborative the partnership aim to provide access to better mental health services for people of all ages living in Nottingham. For our part we are providing access to free/subsidised counselling for up to a year for some Black and Asian clients as a result of successful funding applications for this purpose. BAME clients accounts for 21% of all clients that self-refer and our Clinical workforce is also diverse with BAME clinicians representing 28% of our clinical workforce at the time of writing. This brings additional challenges to us but we recognise that people from these communities have different expectations and needs for services and we are responding accordingly.

Nottingham Counselling Service

Report of the Trustees (Continued) for the Year Ended 31 March 2021

We are well positioned to play a significant role within the Nottingham City Integrated Care Partnership (ICP). NCS along with BAC-IN and Pathways Housing Association had played a major role in helping the ICP to secure £4m, Changing Futures funding to provide better support for people with Severe Multiple Disadvantages (SMD). We expect to play a major role in the implementation of this programme locally as well as the local Mental Health Collaborative. NCS is also committed to developing further support and recognition for adult Survivors of Childhood Sexual Abuse. We will continue to work to develop the BAME Alliance Group (BAG) incorporating the Breaking the Silence Partners.

We will also seek ways to promote our time limited and solution focused services to local employers.

PRIORITIES FOR THE FUTURE

We will continue to implement our 2020-2023 Business Strategy. Our priorities over the next 12 months are as follows:

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 02948386 (England and Wales)

Registered Charity number

1045464

Registered office

Unit 5 Victoria Court Kent Street Nottingham Nottinghamshire

Trustees

L Edwards MBE K Smith J Gray Dr M Augusta C Udenze H J Rapinet M Fitzpatrick C Sims J Smith

Company Secretary

L McDonald

Nottingham Counselling Service

Report of the Trustees (Continued) for the Year Ended 31 March 202021

REFERENCE AND ADMINISTRATIVE DETAILS Independent examiner Philip Handley FCA HSKS Greenhalgh Chartered Accountants 3rd Floor Butt Dyke House 33 Park Row Nottingham NG1 6EE

Approved by order of the board of trustees on ................................... and signed on its behalf by:

........................................................ L. McDonald – Company Secretary

Independent Examiner's Report to the Trustees of Nottingham Counselling Service

Independent examiner's report to the trustees of Nottingham Counselling Service ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

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

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

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiners must be a member of a body listed in Section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the ICAEW, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

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

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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

Philip Handley FCA For and behalf of HSKS Greenhalgh 3[rd] Floor Butt Dyke House 33 Park Row Nottingham Nottinghamshire NG1 6EE

Date: .............................................

Nottingham Counselling Service

Statement of Financial Activities for the Year Ended 31 March 2021

Unrestricted
Restricted
Total
INCOME AND ENDOWMENTS
funds
Notes
£
funds
£
funds
£
Donations and legacies
169,711
140,514
310,225
Charitable activities
2
5,699
-
5,699
Other income
53,673
-
53,673
Total Income
229,083
140,514
369,597
EXPENDITURE
Charitable activities
Counselling Services
112,511
140,850
253,361
NET INCOME/(EXPENDITURE)
116,572
(336)
116,236
RECONCILIATION OF FUNDS
Total funds brought forward
(39,747)
304,351
264,604
TOTAL FUNDS CARRIED FORWARD
76,825
304,015
380,840		 2020
Total
funds
£
144,140
34,290
23,181
201,611
223,151
(21,540)
286,144
264,604

The statement of activities includes all gains and losses in the year. All incoming resources and resources expended arise from continuing activities.

Nottingham Counselling Service

Balance Sheet At 31 March 2021

Unrestricted
Restricted
FIXED ASSETS
Notes
funds
£
funds
£
Tangible assets
7
4,336
620,866
CURRENT ASSETS
Debtors
8
-
6,908
Cash at bank and in hand
72,489
28,836

72,489
35,744
CREDITORS
Amounts falling due within one year

-
(51,210)
NET CURRENT ASSETS/(LIABILITIES)
72,489
(15,466)
TOTAL ASSETS LESS CURRENT
LIABILITIES
76,825
605,400
CREDITORS
Amounts falling due after more than one
10
year
-
(301,385)
NET ASSETS
76,825
304,015
FUNDS
Unrestricted funds:
General fund
13
Designated funds
Restricted funds:
Social investment fund
Foundation capital
TOTAL FUNDS		 Total
funds
£
625,202
6,908
101,325
108,233
(51,210)
57,023
682,225
(301,385)
380,840
72,489

4,336
76,825
303,930

85
304,015
380,840		 2020
Total
funds
£
630,867
8,097
10,840
18,937
(76,565)
(57,628)
573,239
(308,635)
264,604
(45,528)

5,781
(39,747)
304,238

113
304,351
264,604

Nottingham Counselling Service

Balance Sheet - continued At 31 March 2021

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies.

The financial statements were approved by the Board of Trustees on .............................................. and were signed on its behalf by:

.............................................

M Fitzpatrick - Trustee

Nottingham Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

The trustees have assessed the balance sheet and likely future cash flows at the date of approving these financial statements.

The trustees have a reasonable expectation that the company has adequate resources to continue in the operational existence and to meet its financial obligations as they fall due for at least 12 months form the date of signing these financial statements. Since the end of the year under review, the Covid19 pandemic has become a significant emerging risk to the global economy. The directors continue to monitor the impact on the business on an ongoing basis. At the time of approving these financial statements, the directors do not consider Covid-19 to impact the company’s ability to continue as a going concern. The trustees note this is a non-adjusting post balance sheet.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

Client contributions - are accounted for in the period which they are received.

Legacy income - are recognised as receivable once probate has been granted, provided that sufficient information has been received to enable valuation of the charity's entitlement.

Donated goods and services - are recognised as income when the charity has control over them with goods being valued at market value and services valued at the amount the charity would be willing to pay for them.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity heading:

Expenditure on charitable activities included in the cost of services to women and other educational activities undertaken to further the purposes of the charity and their associated support costs; and

Other expenditure represents those items not falling into any other heading.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Grants offered subject to conditions which have not been met at the year-end date are noted as a commitment but not accrued as expenditure.

Nottingham Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold - in accordance with the lease length Fixtures and fittings - 25% on reducing balance Computer equipment - 25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Funds held by the charity are either:

Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Designated funds - these are unrestricted funds which have been set aside for the trustees for particular purpose. The aim of each fund is set out in the notes to the accounts.

Restricted funds - these are funds that can only be used for particular restricted purpose within the objects of the charity. Restrictions arise when specified by the donor or when the funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Support costs are directly allocated to activities where possible, and costs of an indirect nature are allocated pro rata based on staff time.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straightline basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Debtors

Trade debtors and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking into account any trade discounts due.

Creditors

Creditors are recognised where the charity had a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligations can be reliably measured.

Nottingham Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES - continued

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term liquid investments with a short maturity of three months or less from the date of acquisition.

2. CHARITABLE ACTIVITIES

Rental income
Service agreements and commission		 2021
£
589
5,110
5,699		 2020
£
19,278
15,012
34,290

3. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Depreciation - owned assets
Independent examiners remuneration		 2021
£
5,665
2,472		 2020
£
7,344
2,460

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

Number of staff 2021

5		 2020

5

No employee earned in excess of £60,000.

The total employee benefits of the key management personnel of the charity were £41,881 (2020: £39,516).

Nottingham Counselling Service

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Restricted Total funds
funds funds
£ £ £
INCOME AND ENDOWMENTS
Donations and legacies 137,140 7,000 144,140
Charitable activities 34,290 - 34,290
Other income 23,181
-		 23,181
Total Income 194,611 7,000 201,611
EXPENDITURE
Charitable activities
Counselling Services 215,806 7,345 223,151
Total expenditure 215,806 7,345 223,151
NET INCOME/(EXPENDITURE) (21,195) (345) (21,540)
RECONCILIATION OF FUNDS
Total funds brought forward (18,552) 304,696 286,144
TOTAL FUNDS CARRIED FORWARD (39,747) 304,351 264,604
7. TANGIBLE FIXED ASSETS
Long Fixtures Computer
leasehold and fittings equipment Totals
£ £ £ £
COST
At 1 April 2020 and 31 March 2021 616,194 85,652 39,414 741,260
DEPRECIATION
At 1 April 2020 5,514 76,042 28,837 110,393
Charge for year
616		 2,405 2,644
5,665
At 31 March 2021 6,130 78,447 31,481 116,058
NET BOOK VALUE
At 31 March 2021 610,064 7,205
7,933		 625,202
At 31 March 2020 610,680 9,610 10,577 630,867

Tangible fixed assets with a carrying value of £610,064 (2020: £610,680) are pledged as security for the group's borrowing facilities.

Nottingham Counselling Service

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments and accrued income
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 11)
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
10.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank loans (see note 11)
11.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdraft
Bank loans
Amounts falling between one and two years:
Bank loans - 1-2 years
Amounts falling due between two and five years:
Bank loans - 2-5 years		 2021
£
505
4,162
2,241
6,908
2021
£
9,321
30,203
7,905
948
2,833
51,210

2021
£
301,385
2021
£
-
9,321
9,321
41,050

260,335
 2020
£
2,763
4,779

555
8,097
2020
£
16,431
29,886
9,524
17,538
3,186
76,565
2020
£
308,635
2020
£
7,970
8,461
16,431
20,648
270,998

Nottingham Counselling Service

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

12. SECURED DEBT

The following secured debts are included within creditors:

Bank loans

2021
£
310,706		 2020
£
317,096

Bank loans are secured on a property located at Unit 5, Victoria Court, which has a carrying value of £610,064.

13. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
At 1 Apr Net At 31 Mar
2020 movement 2021
in funds
£ £ £
Unrestricted funds
General fund (45,528) 118,017 72,489
Designated funds 5,781 (1,445) 4,336
(39,747) 116,572 76,825
Restricted funds
Social investment fund 304,238 (308) 303,930
Foundation capital
113		 (28)
85
304,351 (336) 304,015
TOTAL FUNDS 264,604 116,236 380,840
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 229,083 (111,066) 118,017
Designated funds
-		 (1,445) (1,445)
229,083 (112,511) 116,572
Restricted funds
Social investment fund - (308) (308)
National Lottery Fund 90,000 (90,000) -
Notts Police and Crime Commission 26,545 (26,545) -
Foundation capital - (28) (28)
Other 23,969 (23,969)
-
140,514 (140,850) (336)
TOTAL FUNDS 369,597 (253,361) 116,236

Net movement in funds, included in the above are as follows:

Nottingham Counselling Service

Notes to the Financial Statements - continued for the Year Ended 31 March 2021

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Comparatives for movement in funds
Net
At 1 April movement in At 31 Mar
2019 funds 2020
£ £ £
Unrestricted funds
General fund (26,261)
(19,267)		 (45,528)
Designated funds
7,709		 (1,928)
5,781
(18,552)
(21,195)		 (39,747)
Restricted funds
Social investment fund 304,545 (307) 304,238
Foundation capital
151
(38)
113
304,696 (345) 304,351
TOTAL FUNDS 286,144 (21,540) 264,604

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
Incoming
resources
£
Resources
expended
£
Movement in
funds
£
General fund
194,611
(213,878)
(19,267)
Designated funds

-
(1,928)
(1,928)
194,611
(215,806)
(21,195)
Restricted funds
Social investment fund
-
(307)
(307)
Nottinghamshire County Council
7,000
(7,000)
-
Foundation capital

-

(38)

(38)
7,000
(7,345)
(345)
TOTAL FUNDS
201,611
(223,151)
(21,540)		 Unrestricted funds
Incoming
resources
£
Resources
expended
£
Movement in
funds
£
General fund
194,611
(213,878)
(19,267)
Designated funds

-
(1,928)
(1,928)
194,611
(215,806)
(21,195)
Restricted funds
Social investment fund
-
(307)
(307)
Nottinghamshire County Council
7,000
(7,000)
-
Foundation capital

-

(38)

(38)
7,000
(7,345)
(345)
TOTAL FUNDS
201,611
(223,151)
(21,540)		 Unrestricted funds
Incoming
resources
£
Resources
expended
£
Movement in
funds
£
General fund
194,611
(213,878)
(19,267)
Designated funds

-
(1,928)
(1,928)
194,611
(215,806)
(21,195)
Restricted funds
Social investment fund
-
(307)
(307)
Nottinghamshire County Council
7,000
(7,000)
-
Foundation capital

-

(38)

(38)
7,000
(7,345)
(345)
TOTAL FUNDS
201,611
(223,151)
(21,540)

(21,540)

Designated funds

The designated fund has arisen due to furniture being donated to Nottingham Counselling Services from Nottingham City Council and ACAS during their move to Unit 5, Victoria Court.

Restricted funds

The social investment fund - Has arisen due to a capital grant used to purchase Unit 5, Victoria Court. Nottingham County Council - Consultancy overhead Nottingham Police and Crime Commission - Contribution toward income and counselling costs. Comic relief - Consultancy and staff costs National Lottery Fund - Staff costs and other overheads

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.