2021-08-31-accounts - Chichester Counselling Services

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CHICHESTER COUNSELLING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

The trustees who are also directors of the charity for the purposes of the Companies act 2006, present their report with the financial statements of the charity for the year ended 31 August 2019. The trustees have adopted the provisions of 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 2015).

OBJECTIVES AND ACTIVITIES

Principal activities and charitable objects

The principal activities and charitable objects of the company in the year under review were to provide counselling and the training of counsellors in West Sussex and Hampshire.

Public benefit

Chichester Counselling Services fills a critical gap in the provision of counselling and psychological therapy in the surrounding areas of West Sussex and East Hampshire. Those who benefit from our services are either beyond the capacity of primary care or ‘not ill enough’ for secondary care services. Unlike some other counselling services, we work with clients for as long as they wish within a three-year counselling agreement. This enables clients to address longer term and deeper-seated difficulties and be supported in finding a way through. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

Achievements and performance

Despite a positive start and an overall surplus of income over expenditure for the year, the impact of Covid-19 was felt by the charity from the first national lockdown in March 2020 until the end of the financial year in terms of a fall in counselling income and loss of counselling clients.

The organisation remained operational during the pandemic and adapted its model of delivery to ensure continuity of services to both students and counselling clients. Since the restrictions imposed in March, and following our own risk assessment, staff and counsellor volunteers worked remotely for the remainder of the year offering online and telephone services as an alternative to face-to-face.

Whilst training continued with minimal impact on income there was a reduction in the number of counselling sessions delivered and, therefore, counselling income. The reduction was due to approximately one third of clients temporarily stopping their counselling and choosing to wait for a return to face-to-face services rather than engaging with alternative telephone or online provision. In addition, the charity suffered a downturn in counselling session numbers and income due to the ongoing disruption and threat of the virus deterring people from seeking counselling, the number of new clients being assessed and, therefore. the number of clients starting counselling during the year. Despite these factors, the charity was able to return a net surplus of £36,293 for the year.

The charity delivered 3,040 counselling sessions compared to 3,176 the previous year.

Overall financial performance was supported by a range of donations and other funding received, in particular, emergency Covid-19 grants made by The Henry Smith Charity and other grants the Gerald Bentall Charitable Trust, Friarsgate Trust and individuals.

Total income exceeded expenditure resulting in a surplus/net income of £36,293, compared to net surplus of £43,049 the previous year.

The increase in income of £76,852 is largely due to a significant increase in training fees of £74,139 together with an increase in donations received of £25,200. These increases were offset by a reduction in counselling income of £19,243. The number of counsellors in training accounts for the additional training income. The organisation received external donations totalling £31,029 during the year, including £24,931 emergency Covid-19 funding. The reduction in counselling income is partly due to the reduction in the number of counselling sessions delivered and there being no tax relief on gift aid donations claimed during the year, compared to a claim of £6,103 last year.

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Overall Expenditure was £15,060 higher than the previous year, largely consisting of an increase of £18,192 in direct training costs, offset by savings of £3,132 in counselling costs and overheads due to the reduced level of activity during the periods of national lockdown and restrictions during the pandemic.

Training and counselling activities delivered a contribution to overall costs of £84,351, which after other investment income and overhead expenditure resulted in a surplus of £12,020 before external grants and donations (donations and legacies) compared to a deficit of £24,572 the previous year. Income from external donations and grants (donations and legacies) was £31,029 resulting in net income of £43,049.

The net movement in funds (reserves) between the end of August 2020 and August 2021 was therefore £36,293 (net income), and total funds increased from £220,646 to £256,939.

Financial review

Reserves policy

Chichester Counselling Services rely on income from Counselling and Training services which in the year generated a contribution of £85,886 towards the overhead cost of £75,116. Any shortfall between income generation from activities and indirect costs and overheads is reduced by external grants and donations (donations and legacies) received which are not guaranteed year on year. For these reasons, the Trustees consider that unrestricted reserves equivalent to twelve months indirect costs and overheads should constitute their Reserves Policy. The 2020-2021 unrestricted reserve available to meet this expenditure equates to 41 months of spend in this category.

Trustees and the executive management team continually keep this policy under review in the light of the changing needs of the charity.

The Charity holds the following reserves and funds:

Unrestricted Reserves

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and are separated into the following:

a) Designated Funds

Designated funds are unrestricted funds earmarked by the executive management team for particular purposes.

b) The Development Fund The Development Fund contains unrestricted funds retained for the purpose of charitable activities.

Restricted Reserves

Restricted funds may only be expended on the activities and objects specified by the donor.

The Trustees consider that there is sufficient money in the Barclays bank accounts to cover the short-term commitments of the charity for the coming year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The organisation is a charitable company limited by guarantee, incorporated on 27 August 1996. 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.

Recruitment and appointment of new trustees

TRUSTEES AND DIRECTORS

The trustees and directors in office in the year were: Keith Campbell Dr Rob Jackson Dr Kevin O’Shea Margaret Overington Mark Perry (Chair)

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Neil Pettitt Resigned by rotation, re-elected 15 April 2021 Alan Pickering (Deputy Chair) Resigned by rotation, re-elected 15 April 2021

EXECUTIVE MANAGEMENT TEAM

EXECUTIVE MANAGEMENT TEAM	EXECUTIVE MANAGEMENT TEAM
Day-to-day management of the charity is delegated by the trustees to an executive management team comprising:
Chief Executive	Wendy Evans
Training Manager	Paul Brand
Training Coordinator	Sally Knight
Counselling Manager	Chloe West
Finance Manager	Sue Newey
Administrator	Cheryl Sharling
Administrator	Tracy Ancell

The Board of Trustees meets at least four times a year and consists of not less than six full members of the Association. The members of the committee are elected at the Annual General Meeting of the charity. Election to the committee shall be for two years. The executive management team reports to the Trust Board via the Chief Executive.

During the year, there were no new appointments, however, Mr Keith Campbell sadly passed away on 1 November 2021 and the board wishes to acknowledge Mr Campbell’s significant contribution and how much he will be missed. There are, therefore, currently two vacancies on the board and recruitment is currently underway to ensure the Trust Board has the requisite skills and breadth of knowledge appropriate for the charity.

REFERENCE AND ADMINSTRATIVE DETAILS Registered Company number

3242075 (England and Wales)

Registered Charity number 1052264

Registered office

106-108 The Hornet Chichester West Sussex PO19 7JR

Trustees

Mr K Campbell Dr R Jackson Dr Kevin O’Shea Mrs M Overington Mr M Perry Mr N Pettitt Mr A Pickering

Company Secretary

Mrs W Evans

Independent examiner

Sarah Alexander FCCA ACA Lewis Brownlee (Chichester) Limited Chartered Accountants Appledram Barns Birdham Road Chichester West Sussex PO20 7EQ

Solicitors

Chamberlain Martin

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42 Sudley Road Bognor Regis West Sussex PO21 1ES Principle Bankers Barclays Bank Plc 74-75 East Street Chichester West Sussex PO19 1HR

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

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

…………………………………………………….. Mr Mark Perry - Trustee

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DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

Digitally Signed Document Document ID: C5B8955FAE09C4

Document Details:

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Filename: Final Accounts for signing 2021.pdf
Client of: Lewis Brownlee (Chichester) Limited
Signature Details
Name: Alan Pickering
Email: gamelan1949@hotmail.co.uk
Date & Time: 26/01/2022 12:05:10 (GMT)
IP Address: 81.155.190.76
Alan Pickering confirms that the information is correct and
Signing Statement:
complete to the best of their knowledge and belief.
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Digital Certificate

The approved PDF file has been digitally certified. Please check the Digital Certificate information in your PDF viewer to verify the Digital Certificate authenticity and the PDF has not been tampered with.

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On behalf of: Lewis Brownlee (Chichester) Limited
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DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

REGISTERED COMPANY NUMBER: 03242075 (England and Wales) REGISTERED CHARITY NUMBER: 1052264

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

FOR

CHICHESTER COUNSELLING SERVICES

Lewis Brownlee (Chichester) Limited Chartered Accountants Appledram Barns Birdham Road Chichester West Sussex PO20 7EQ

DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

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Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 15
Detailed Statement of Financial Activities 16 to 17
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DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2021. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Principal activities and charitable objects

The principal activities and charitable objects of the company in the year under review were to provide counselling and the training of counsellors in West Sussex and Hampshire.

Public benefit

Chichester Counselling Services fills a critical gap in the provision of counselling and psychological therapy in the surrounding areas of West Sussex and East Hampshire. Those who benefit from our services are either beyond the capacity of primary care or 'not ill enough' for secondary care services. Unlike some other counselling services, we work with clients for as long as they wish within a three-year counselling agreement. This enables clients to address longer term and deeper-seated difficulties and be supported in finding a way through. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

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DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

ACHIEVEMENT AND PERFORMANCE

For a second year, the impact of Covid-19 was felt by the charity and, in particular, its client and student / trainee communities. Despite local and national lockdowns, the organisation provided its services to both groups without interruption throughout the year. A mix of in-person, telephone and online delivery was provided by the staff team and volunteer counsellors who worked flexibly to adapt to the changing needs of the organisation and statutory regulations. Having developed a hybrid way of working by combining different modes of counselling delivery, the organisation expects to continue providing services in this way, particularly whist the uncertainty and risk associated with virus transmission remains. There is also some evidence that some clients prefer this flexible approach to the service we provide

Income from training was £119,599, £4,981 lower than the previous year, reflecting a slightly lower number of students.

The charity delivered 3,040 counselling sessions compared to 3,176 the previous year. Income from counselling was £71,717, being £11,858 higher than last year. The increase in income partly reflects a change in strategy from asking clients for a donation towards counselling to charging a fee based on the cost of provision and what is affordable. Additionally, the increase is due to the organisation delivering some contract work at full cost together with £9,887 of tax relief from Gift Aid during the year, compared to £6,103 the previous year, £1,147 from bank interest and £1,592 from the Government’s Job Retention Scheme.

The organisation received external donations totalling £12,897 including a £10,000 emergency Covid-19 grant from The Henry Smith Charity, £2,000 from the Friarsgate Trust, £250 from the Gerald Bentall Charitable Trust and a further £647 from individuals.

Total income was therefore £216,839 and at a similar level the previous year total of £220,201.

The direct cost of counselling and training provision was £105,879, compared to £100,088 the previous year.

Other expenditure, covering management salaries, premises costs and general administration costs were £74,875, compared to £77,061 the previous year. Savings were made in most areas due to remote working which was partially offset by an increase in housekeeping and cleaning costs during the periods when the office at The Hornet building in Chichester was in use.

Total expenditure was therefore £180,426 and slightly higher than the previous year total of £177,152.

Training and counselling activities delivered a contribution to overall costs of £85,436, which, after other income and overhead expenditure, resulted in a surplus of £23,395 before external grants and donations (donations and legacies) compared to a surplus of £43,049 the previous year. Income from external donations and grants (donations and legacies) was £12,898 resulting in net income of £36,413.

The net movement in funds between the end of August 2020 and August 2021 was therefore £36,413 and total funds increased from £220,646 to £257,059.

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DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

FINANCIAL REVIEW

Reserves policy

Chichester Counselling Services rely on income from Counselling and Training services to cover other operating and overhead costs. Any shortfall between income generation from activities and indirect costs and overheads is reduced by external grants and donations (donations and legacies) received which are not guaranteed year on year. For these reasons, the Trustees consider that unrestricted reserves equivalent to twelve months operating overhead cost should constitute their Reserves Policy. The 2020-2021 unrestricted reserve available to meet this expenditure equates to 41 months of spend in this category.

Trustees and the executive management team continually keep this policy under review in the light of the changing needs of the charity.

The Charity holds the following reserves and funds:

Unrestricted Reserves

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and are separated into the following:

a) Designated Funds

Designated funds are unrestricted funds earmarked by the executive management team for particular purposes.

b) The Development Fund

The Development Fund contains unrestricted funds retained for the purpose of charitable activities.

Restricted Reserves

Restricted funds may only be expended on the activities and objects specified by the donor.

Going concern

The Trustees consider that there is sufficient money in the Barclays bank accounts to cover the short-term commitments of the charity for the coming year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

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DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees

TRUSTEES AND DIRECTORS

The trustees and directors in office in the year were: Keith Campbell Dr Rob Jackson Dr Kevin O’Shea Margaret Overington Mark Perry (Chair) Neil Pettitt Resigned by rotation, re-elected 21 April 2021 Alan Pickering (Deputy Chair) Resigned by rotation, re-elected 21 April 2021

EXECUTIVE MANAGEMENT TEAM

Day-to-day management of the charity is delegated by the trustees to an executive management team comprising: Chief Executive Wendy Evans Training Manager Paul Brand Training Coordinator Sally Knight Counselling Manager Chloe West Finance Manager Sue Newey Administrator Cheryl Sharling Administrator Tracy Ancell

During the year, there were no new appointments. Mr Keith Campbell sadly passed away on 1 November 2021 and the board wishes to acknowledge Mr Campbell’s significant contribution to the work of the charity and how much he will be missed. There are, therefore, currently two vacancies on the board and recruitment is underway to ensure the Trust Board has the requisite skills and breadth of knowledge appropriate for the charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

03242075 (England and Wales)

Registered Charity number

1052264

Registered office

106-108 The Hornet Chichester West Sussex PO19 7JR

Trustees

K Campbell Dr R Jackson Mrs M Overington M Perry JP A Pickering Dr K O'Shea N Pettitt

Company Secretary

Mrs W A Evans

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DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Michael Merritt FCA Lewis Brownlee (Chichester) Limited Chartered Accountants Appledram Barns Birdham Road Chichester West Sussex PO20 7EQ

Solicitors

Chamberlain Martin 42 Sudley Road Bognor Regis West Sussex PO21 1ES

Principal Bankers

Barclays Bank Plc 74-75 East Street Chichester West Sussex PO19 1HR

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

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

................................................................. A Pickering - Trustee

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DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHICHESTER COUNSELLING SERVICES

Independent examiner's report to the trustees of Chichester Counselling Services ('the Company')

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

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:

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
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
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.

Michael Merritt FCA Lewis Brownlee (Chichester) Limited Chartered Accountants Appledram Barns Birdham Road Chichester West Sussex PO20 7EQ 01 March 2022 | 15:30 GMT Date: .............................................

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DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021

Notes INCOME AND ENDOWMENTS FROM Donations, grants and legacies 3 Charitable activities 5 Charity Investment income 4 Other income	2021 2020 Unrestricted fund Total funds £ £ 12,897 31,029 201,203 184,439 1,147 1,524 1,592 3,209
Total EXPENDITURE ON Raising funds 6 Charitable activities 7 Charity Governance costs	216,839 220,201 1,612 1,610 155,087 168,417 23,727 7,125
Total	180,426 177,152
NET INCOME RECONCILIATION OF FUNDS Total funds brought forward	36,413 43,049 220,646 177,597
TOTAL FUNDS CARRIED FORWARD	257,059 220,646

The notes form part of these financial statements

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DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

BALANCE SHEET 31 AUGUST 2021

Notes FIXED ASSETS Tangible assets 13 CURRENT ASSETS Debtors 14 Cash at bank	2021 2020 Unrestricted fund Total funds £ £ 2,006 2,785 7,385 7,089 327,582 276,465
CREDITORS Amounts falling due within one year 15	334,967 283,554 (79,914) (65,693)
NET CURRENT ASSETS	255,053 217,861
TOTAL ASSETS LESS CURRENT LIABILITIES	257,059 220,646
NET ASSETS	257,059 220,646
FUNDS 17 Unrestricted funds	257,059 220,646
TOTAL FUNDS	257,059 220,646

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

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

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

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

............................................. A Pickering - Trustee

The notes form part of these financial statements

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DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

1. STATUTORY INFORMATION

The Charity is an incorporated charity, registered with the Charity Commissioners for England and Wales (1052264) and a company incorporated in England (3245075). The Charity is limited by Guarantee to a maximum of £1 contribution per member. There are currently seven (2020 seven) members. The Charity is governed by its Articles of Association. Its principle objectives and registered office can be found in the report of the trustees.

2. ACCOUNTING POLICIES

Basis of preparation

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.

The financial statements are presented in sterling (£), which is also the functional currency of the company.

Income

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

- Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

- Investment income is included when receivable.

Incoming resources from charitable trading activity are accounted for when earned. Training fees received in advance are deferred over the period of the training.
Gift aid income is accounted for when received.

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs of the charity include those costs associated with meeting the constitutional and statutory requirements of the charity and include costs linked to the strategic management of the charity.
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource.

Tangible fixed assets

Fixed assets are included at cost. Fixed assets are capitalised if they can be used for more than one year and cost at least £500. Depreciation is provided to write off the cost less estimated residual value of fittings and equipment over their expected useful lives. It is calculated at the following rate:

Fittings and equipment - 25% of the written down value brought forward plus 12½% on additions in the year Fixtures - Straight line over the lease period of the related property

Taxation

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

continued...

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DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021

2. ACCOUNTING POLICIES - continued

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Reserves policy

The company's unrestricted funds consist of funds which the charity may use for its purpose at its discretion. The unrestricted funds are made up of two separate reserves, namely the development fund and designated funds. The designated funds relate to future projects such as disability access and additional counselling/training management. The company's restricted reserves consist of funds with specific restriction which are required by the donor.

3. DONATIONS, GRANTS AND LEGACIES

DONATIONS, GRANTS AND LEGACIES
Donations, grants and legacies	Unrestricted Restricted funds funds £ £ 12,897 -	2021 2020 Total Total funds funds £ £ 12,897 31,029
INVESTMENT INCOME Investment Income	Unrestricted Restricted funds funds £ £ 1,147 -	2021 2020 Total Total funds funds £ £ 1,147 1,524
INCOME FROM CHARITABLE ACTIVITIES Counselling assessments Counselling contributions Tax relief on gift aid Training fees Counselling funded		2021 2020 Total Charity activities £ £ 3,753 3,250 62,911 55,894 9,887 - 119,599 124,580 5,053 715
		201,203 184,439

4. INVESTMENT INCOME

5. INCOME FROM CHARITABLE ACTIVITIES

Deferred training fees for the year totalled £69,217 (2020: £57,062).

continued...

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DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021

6. RAISING FUNDS

Raising donations and legacies

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|||||| |---|---|---|---|---| |2021|2020| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |£|£|£|£| |Staff costs|1,612|-|1,612|1,610| |CHARITABLE ACTIVITIES COSTS| |Direct| |Costs (see|Support| |note 8)|costs|Totals| |£|£|£| |-| |Charity|155,087|155,087| |Governance costs|15,249|8,478|23,727| |170,336|8,478|178,814|

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7. CHARITABLE ACTIVITIES COSTS

Fees to the independent examiner amounted to £2,830 during the year (2020 : £1,500)

8. DIRECT COSTS OF CHARITABLE ACTIVITIES

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|||| |---|---|---| |2021|2020| |£|£| |Staff costs|38,965|38,820| |Rent and rates|14,599|15,415| |Insurance|1,557|1,638| |Light and heat|1,194|1,440| |PPS and telephone|2,430|1,915| |Repairs and maintenance|1,060|2,297| |Advertising and development|57|291| |Subscriptions and sundries|3,812|5,857| |Direct counselling costs|35,098|31,364| |Other counselling costs|14,717|14,686| |Direct training costs|32,255|30,989| |Other training costs|23,689|22,873| |Depreciation|669|456| |Interest payable and similar charges|234|376| |170,336|168,417|

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9. NET INCOME/(EXPENDITURE)

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

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|||| |---|---|---| |2021|2020| |£|£| |Depreciation - owned assets|668|457| |Deficit on disposal of fixed assets|111|-|

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continued...

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DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021

10. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Donations, grants and legacies
31,029
-
Charitable activities
Charity
184,439
-
Investment income
1,524
-
Other income
3,209
-
Total
220,201
-
EXPENDITURE ON
Raising funds
1,610
-
Charitable activities
Charity
168,417
-
Governance costs
7,125
-
Total
177,152
-
NET INCOME
43,049
-
RECONCILIATION OF FUNDS
Total funds brought forward
177,597
-
TOTAL FUNDS CARRIED FORWARD
220,646
-

Total
funds
£
31,029
184,439
1,524
3,209
220,201
1,610
168,417
7,125
177,152
43,049
177,597
220,646

continued...

Page 12

DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021

12. FINANCIAL INSTRUMENTS

Financial instruments are classified by the directors as basic following the conditions in FRS 102. Basic financial instruments are recognised at amortised cost using the effective interest method.

13. TANGIBLE FIXED ASSETS

COST
At 1 September 2020
Disposals
At 31 August 2021
DEPRECIATION
At 1 September 2020
Charge for year
Eliminated on disposal
At 31 August 2021
NET BOOK VALUE
At 31 August 2021
At 31 August 2020
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
Prepayments and accrued income
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Accruals and deferred income

Fixtures
and
fittings
£
23,394
(1,483)
21,911
20,609
668
(1,372)
19,905
2,006
2,785
2021
2020
£
£
(1)
-
3,547
3,340
3,839
3,749
7,385
7,089
2021
2020
£
£
334
2,306
1,327
1,165
78,253
62,222
79,914
65,693

continued...

Page 13

DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021

16. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2021 2020 £ £ Within one year 11,550 11,550 Between two and five years 20,213 31,763 Greater than five years - - 31,763 43,313 17. MOVEMENT IN FUNDS Net movement At 1/9/20 in funds At 31/8/21 £ £ £ Unrestricted funds The Development Fund 220,646 36,413 257,059 TOTAL FUNDS 220,646 36,413 257,059 Net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds £ £ £ Unrestricted funds The Development Fund 216,839 (180,426) 36,413 TOTAL FUNDS 216,839 (180,426) 36,413 Comparatives for movement in funds Net movement At 1/9/19 in funds At 31/8/20 £ £ £ Unrestricted funds The Development Fund 177,597 43,049 220,646 TOTAL FUNDS 177,597 43,049 220,646	2021 £ 11,550 20,213 - 31,763	2020 £ 11,550 31,763 - 43,313

continued...

Page 14

DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2021

17. MOVEMENT IN FUNDS - continued

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

Unrestricted funds The Development Fund	Incoming Resources Movement resources expended in funds £ £ £ 220,201 (177,152) 43,049
TOTAL FUNDS	220,201 (177,152) 43,049

18. RELATED PARTY DISCLOSURES

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

19. ULTIMATE CONTROLLING PARTY

The company is controlled by the Trustees.

Page 15

DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021

2021
Total
funds
£
INCOME AND ENDOWMENTS
Donations, grants and legacies
Donations, grants and legacies
12,897
Investment income
Investment Income
1,147
Charitable activities
Counselling assessments
3,753
Counselling contributions
62,911
Tax relief on gift aid
9,887
Training fees
119,599
Counselling funded
5,053
201,203
Other income
Job retention scheme grant
1,592
Total incoming resources
216,839
EXPENDITURE
Raising donations and legacies
Management salaries
1,612
Charitable activities
Management salaries
38,965
Rent and rates
14,599
Insurance
1,557
Light and heat
1,194
PPS and telephone
2,430
Repairs and maintenance
1,060
Advertising and development
57
Subscriptions and sundries
3,812
Direct counselling costs
35,098
Other counselling costs
14,717
Direct training costs
32,255
Other training costs
23,689
Depreciation of tangible fixed assets
669
Bank interest
234
170,336
Support costs
Finance
Loss on sale of tangible fixed assets
111

2020
Total
funds
£
31,029
1,524
3,250
55,894
-
124,580
715
184,439
3,209
220,201
1,610
38,820
15,415
1,638
1,440
1,915
2,297
291
5,857
31,364
14,686
30,989
22,873
456
376
168,417
-

This page does not form part of the statutory financial statements

Page 16

DocuSign Envelope ID: 0DF3086C-6BA5-4539-976B-B604D1C9D233

CHICHESTER COUNSELLING SERVICES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021

2021 Total funds £ Finance Governance costs Management salaries 5,537 Fees to independent examiner 2,830 8,367 Total resources expended 180,426 Net income 36,413	2020 Total funds £ 5,520 1,605 7,125 177,152 43,049

This page does not form part of the statutory financial statements

Page 17

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHICHESTER COUNSELLING SERVICES

Independent examiner's report to the trustees of Chichester Counselling Services ('the Company')

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

Responsibilities and basis of report

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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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)).

Michael Merritt FCA Lewis Brownlee (Chichester) Limited Chartered Accountants Appledram Barns Birdham Road Chichester West Sussex PO20 7EQ Date: 01 March 2022 | 15:30 GM