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2022-08-31-accounts

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2022

Our Year in Numbers

----- Start of picture text -----
100% of all clients saw an 7.5% increase in the
improvement in their health number of counselling
following counselling sessions delivered
1145 hours of counselling provided by
our students
43% of our
clients are
under 40,
8% over 70
1926 hours of counselling provided by
our volunteers
53% of our clients disclose 82% of counselling lasts less than
relationship/anxiety issues 3071 hours of counselling 12 months
as their main reasons for provided
counselling
----- End of picture text -----

Page 0

Who we are

We offer confidential, supportive counselling for individuals, aged 18 years and upwards. We can help you achieve change – in yourself, at home and at work.

Counselling provides a safe, private space where you can share and explore your thoughts and feelings.

How might counselling help?

We all face challenges throughout our lives, as we cope with relationships, change and loss. Sometimes friends and family can help. But sometimes it can feel easier to talk with someone who has special training in helping you make sense of things, to enable you to build healthier relationships and live a happier, more meaningful life.

The primary disclosed issues that we work with clients on:

What our clients say about us?

‘The counselling exceeded my expectations. I now have a job and am much happier.’

Page 1

Welcome by the Chair of Trustees

2021-2022 was a challenging time. We were still emerging from the Covid pandemic with mental health challenges becoming more mainstream and people generally were more aware of their mental health. The issues that surfaced for many people during this time of isolation, loss and anxiety are still very prevalent. At Chichester Counselling we have seen an increases for those seeking help for their anxiety and stress. We were able to swiftly move to all online counselling during lockdown and we are continuing to embrace the changes that this new world of work has provided. We still offer clients the opportunity to have their counselling online or via the phone but we know that many want face to face and it is great we have been able to provide this to so many more clients.

Our students who are either undertaking their Certificates in Psychodynamic Counselling Theory and Skills or their Diploma in Psychotherapeutic Counselling had been doing so online so it was great to be able to welcome them back to the classroom. They have provided 1000 hours of counselling input as part of their studies. Our student numbers were very healthy and reflected the fact that many people had reconsidered their work and life choices and decided that a counselling career provided a greater sense of satisfaction and personal wellbeing.

2021-22 saw a change at the head of the organisation and we welcomed Guy Pink, an experienced CEO to the role. He is helping Chichester Counselling ensure the future provision of both our training and our counselling services meets the needs of those they are designed for.

2022 also saw one of our long serving trustees and Treasurer, Alan Pickering, standing down due to ill health and then only a few months later we received the deeply sad news of his death.

During the year we received news that one of our former clients left a £10,000 legacy in his will and we are now using this to help support clients who are in counselling and who are finding the cost of living challenges significant. Thank you, Simon Rowlinson, for your generous bequest and we hope that those clients using these funds continue to improve their mental and physical health as a result of your generosity. We are now able to target our other funds into some of our infrastructure projects (such as the new website) that will enable us to operate more professionally. We are in a good financial position having added to our reserves during the year.

As a charity we are particularly reliant on our volunteers for the support and input they provide. I therefore want to thank our Trustees for their unstinting support and our Qualified Volunteer Counsellors who provide such a valuable service to our clients. Thank you to you all.

The year ahead will be a challenging one for many but we are well placed to offer the support that sadly so many now need.

Page 2

Mark Perry Chair of the Board of Trustees Page 3

Structure, Governance and Management

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 2022. 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 Chichester and the surrounding areas of West Sussex and East Hampshire. Those who benefit from our services include people who are beyond the capacity of primary care or do not meet the criteria or process for access for NHS 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

For a third year, the impact of Covid-19 was felt by the charity and, in particular, its client and student / trainee communities. Face to face counselling returned during the year though the number of online counselling sessions has continued to be a popular option for the organisation. 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. There is also some evidence that some clients prefer this flexible approach to the service we provide.

Income from training was £129,787 (£119,599 2021) some £10,188 higher than the previous year, reflecting a slightly higher number of students.

The charity delivered 3,270 counselling sessions compared to 3,040 the previous year. Income from counselling was £73,881 (£71,716 in 2021) being £2,165 higher than last year. The slight increase is reflected by a higher number of sessions at a lower average contribution. During the year £1,000 was received from bank interest.

The organisation received external donations totalling £21,506 including a £10,000 legacy donation from a former client which is now being used to support clients struggling to afford counselling.

Total income was therefore £226,174 (£216,839 in 2021).

The cost of counselling and training provision was £122,805 (£105,759 in 2021).

Other expenditure, covering management salaries, premises costs and general administration costs were £80,766 compared to £74,666 the previous year. The increase in overhead costs were due to the loss on disposal of assets, an increased spend on repairs and renewals, an increased spend on development and business and an increased spend on management salaries as the business premises starts to be used more following the pandemic.

Page 4

Total expenditure was therefore £203,571, £23,146 higher than the previous year total of £180,426.

Training and counselling activities delivered a contribution to overall costs of £80,863 (£85,436 2021) which, after other income and overhead expenditure, resulted in a surplus of £1,097 (£23,395 2021) before external grants and donations (donations and legacies). Income from external donations and grants (donations and legacies) was £21,506 resulting in net income of £22,602.

The net movement in funds between the end of August 2021 and August 2022 was therefore £ 22,602

and total funds increased from £257,059 to £279,661.

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 2021-2022 unrestricted reserve available to meet this expenditure equates to 42 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.

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 Deceased 1 November 2021 Dr Rob Jackson

Page 5

Dr Kevin O’Shea Margaret Overington Mark Perry (Chair) Neil Pettitt Alan Pickering (Deputy Chair) Resigned 5 May 2022 Marian Pottinger Appointed 13 April 2022

EXECUTIVE MANAGEMENT TEAM

Day-to-day management of the charity is delegated by the trustees to an executive management team comprising: Chief Executive Guy Pink (from 14.03.22) Wendy Evans (until 13.03.22) Training Manager Paul Brand Counselling Manager Chloe West Finance Manager Sue Newey

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 was one new appointment and one resignation. The Board wanted to acknowledge the significant contribution made by the Treasurer Alan Pickering before his death and how much he will be missed. There has been a number of new Trustees joining subsequent to the end of year 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

Kevin Campbell (deceased 1 November 2021) Dr Rob Jackson Dr Kevin O’Shea Margaret Overington Mark Perry (Chair) Neil Pettitt Alan Pickering (resigned 5 May 2022) Marian Pottinger (appointed 13 April 2022)

Company Secretary Guy Pink

Independent examiner

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

Page 6

Solicitors

Chamberlain Martin 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:

…………………………………………………….. Mark Perry JP - Trustee

Page 7

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

Digitally Signed Document Document ID: 5905070797AAFF

Document Details:

Filename: Final accounts for signing 11.04.23.pdf
Client of: Lewis Brownlee (Chichester) Limited

Signature Details

Name: Mark Perry
Email: mark.perry@ccs-counselling.org.uk
Date & Time: 13/04/2023 22:50:06 PM (BST)
IP Address: 146.199.7.235
Signing Statement: Mark Perry confirms that the information is
correct and complete to the best of their
knowledge and belief.

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.

On behalf of: Lewis Brownlee (Chichester) Limited
PDF digital certificate: IRIS Software Group Limited
Digital certificate issued by: GlobalSign

Please keep a copy of this document for your records. Lewis Brownlee OpenSpace portal is powered by IRIS OpenSpace.

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

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 2022

FOR

CHICHESTER COUNSELLING SERVICES

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

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

----- Start of picture text -----
Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 14
Detailed Statement of Financial Activities 15 to 16
----- End of picture text -----

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022

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 2022. 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.

ACHIEVEMENT AND PERFORMANCE

For a third year, the impact of Covid-19 was felt by the charity and, in particular, its client and student / trainee communities. Face to face counselling returned during the year though the number of online counselling sessions has continued to be a popular option for the organisation. 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. There is also some evidence that some clients prefer this flexible approach to the service we provide.

Income from training was £129,787 (£119,599 2021) some £10,188 higher than the previous year, reflecting a slightly higher number of students.

The charity delivered 3,270 counselling sessions compared to 3,040 the previous year. Income from counselling was £73,881 (£71,716 in 2021) being £2,165 higher than last year. The increase is reflected by a higher number of sessions if a lower per average contribution. During the year £1,000 was received from bank interest.

The organisation received external donations totalling £21,506 including a £10,000 legacy donation from a former client which is now being used to support clients struggling to afford counselling.

Total income was therefore £226,174 (£216,839) in 2021.

The direct cost of counselling and training provision was £122,805 (£105,879 2021).

Other expenditure, covering management salaries, premises costs and general administration costs were £80,766 compared to £74,666 the previous year. The increase in overhead costs were due to the loss on disposal of assets, an increased spend on repairs and renewals, an increased spend on development and business and an increased spend on management salaries as the business premises starts to be used more following the pandemic.

Total expenditure was therefore £203,572, £23,146 higher than the previous year total of £180,426.

Training and counselling activities delivered a contribution to overall costs of £80,863 (£85,436 2021) which, after other income and overhead expenditure, resulted in a surplus of £1,097 (£23,395 2021) before external grants and donations (donations and legacies). Income from external donations and grants (donations and legacies) was £21,506 resulting in net income of £22,602.

The net movement in funds between the end of August 2021 and August 2022 was therefore £22,602 and total funds increased from £257,059 to £279,661.

Page 1

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022

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 2021-2022 unrestricted reserve available to meet this expenditure equates to 42 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.

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.

Page 2

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022

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 Deceased 1 November 2021 Dr Rob Jackson Dr Kevin O’Shea Margaret Overington Mark Perry (Chair) Neil Pettitt Alan Pickering (Deputy Chair) Resigned 9 May 2022 Marian Pottinger Appointed 13 April 2022

EXECUTIVE MANAGEMENT TEAM

Day-to-day management of the charity is delegated by the trustees to an executive management team comprising: Chief Executive Guy Pink (from 14.03.22) Wendy Evans (until 13.03.22) Training Manager Paul Brand Counselling Manager Chloe West Finance Manager Sue Newey

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 was one new appointment and one resignation. The Board wanted to acknowledge the significant contribution made by the Treasurer Alan Pickering before his death and how much he will be missed. There has been a number of new Trustees joining subsequent to the end of year 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 (deceased 1/11/2021) Dr R Jackson Mrs M Overington M Perry JP A Pickering (resigned 5/5/2022) Dr K O'Shea N Pettitt Ms J Anderson (appointed 19/1/2023) Ms E A Allchurch (appointed 19/1/2023) G J Slay (appointed 19/1/2023) Ms K M Dunn (appointed 2/11/2022) Ms M E Pottinger (appointed 13/4/2022)

Company Secretary

J G Pink

Page 3

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2022

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:

................................................................. M Perry JP - Trustee

Page 4

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

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 2022.

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:

  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

  2. 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

  3. 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 17 April 2023 | 12:35 BST Date: .............................................

Page 5

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations, grants and legacies
3
Charitable activities
5
Charity
Investment income
4
Other income
2022
2021
Unrestricted
fund
Total funds
£
£
21,506
12,897
203,668
201,203
1,000
1,147
-
1,592
Total 226,174
216,839
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Charity
Governance costs
1,238
1,612
194,316
170,447
8,018
8,367
Total 203,572
180,426
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
22,602
36,413
257,059
220,646
TOTAL FUNDS CARRIED FORWARD 279,661
257,059

The notes form part of these financial statements

Page 6

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

BALANCE SHEET 31 AUGUST 2022

Notes
FIXED ASSETS
Tangible assets
13
CURRENT ASSETS
Debtors
14
Cash at bank
2022
2021
Unrestricted
fund
Total funds
£
£
2,728
2,006
7,517
7,385
333,282
327,582
CREDITORS
Amounts falling due within one year
15
340,799
334,967
(63,866)
(79,914)
NET CURRENT ASSETS 276,933
255,053
TOTAL ASSETS LESS CURRENT LIABILITIES 279,661
257,059
NET ASSETS 279,661
257,059
FUNDS
17
Unrestricted funds
279,661
257,059
TOTAL FUNDS 279,661
257,059

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2022 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 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:

............................................. M Perry JP - Trustee

The notes form part of these financial statements

Page 7

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

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. At the year end date there was six (2021 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.

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.

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...

Page 8

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022

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.

Reserves policy

The company's unrestricted funds consist of funds which the charity may use for its purpose at its discretion.

3. DONATIONS, GRANTS AND LEGACIES

3.
DONATIONS, GRANTS AND LEGACIES
Donations, grants and legacies Unrestricted
funds
£
21,506
Restricted
funds
£
-
2022
2021
Total
Total
funds
funds
£
£
21,506
12,897
4.
INVESTMENT INCOME
Investment Income
Unrestricted
funds
£
1,000
Restricted
funds
£
-
2022
2021
Total
Total
funds
funds
£
£
1,000
1,147
5.
INCOME FROM CHARITABLE ACTIVITIES
Counselling assessments
Counselling contributions
Tax relief on gift aid
Training fees
Counselling funded
2022
2021
Total
Charity
activities
£
£
4,571
3,753
67,180
62,911
-
9,887
129,787
119,599
2,130
5,053
203,668
201,203
Deferred training fees for the year totalled £50,822 (2021: £69,217).
6.
RAISING FUNDS
Raising donations and legacies
Unrestricted
Restricted
funds
funds
£
£
Staff costs
1,238
-
2022
2021
Total
Total
funds
funds
£
£
1,238
1,612

continued...

Page 9

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022

7. CHARITABLE ACTIVITIES COSTS

----- Start of picture text -----
||||| |---|---|---|---| |Direct| |Costs (see|Support| |note 8)|costs|Totals| |£|£|£| |Charity|193,672|644|194,316| |Governance costs|-|8,018|8,018| |193,672|8,662|202,334|

----- End of picture text -----

Fees to the independent examiner amounted to £2,326 during the year (2021 : £2,830)

8. DIRECT COSTS OF CHARITABLE ACTIVITIES

----- Start of picture text -----
|||| |---|---|---| |2022|2021| |£|£| |Staff costs|43,557|38,965| |Rent and rates|14,527|14,599| |Insurance|1,541|1,557| |Light and heat|1,246|1,194| |PPS and telephone|1,746|2,430| |Repairs and maintenance|1,872|1,060| |Advertising and development|1,527|57| |Subscriptions and sundries|3,876|3,812| |Direct counselling costs|38,169|35,098| |Other counselling costs|18,220|14,717| |Direct training costs|37,727|32,255| |Other training costs|28,689|23,689| |Depreciation|676|669| |Interest payable and similar charges|299|234| |193,672|170,336|

----- End of picture text -----

9. NET INCOME/(EXPENDITURE)

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

----- Start of picture text -----
|||| |---|---|---| |2022|2021| |£|£| |Depreciation - owned assets|676|668| |Deficit on disposal of fixed assets|643|111|

----- End of picture text -----

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2022 nor for the year ended 31 August 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2022 nor for the year ended 31 August 2021.

continued...

Page 10

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations, grants and legacies
Charitable activities
Charity
Investment income
Other income
Unrestricted
fund
£
12,897
201,203
1,147
1,592
Total 216,839
EXPENDITURE ON
Raising funds
Charitable activities
Charity
Governance costs
1,612
170,447
8,367
Total 180,426
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
36,413
220,646
TOTAL FUNDS CARRIED FORWARD 257,059

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.

continued...

Page 11

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022

13. TANGIBLE FIXED ASSETS

13.
TANGIBLE FIXED ASSETS
13.
TANGIBLE FIXED ASSETS
Fixtures
and
Computer
fittings
equipment
£
£
COST
At 1 September 2021
21,911
-
Additions
1,398
743
Disposals
-
(743)
At 31 August 2022
23,309
-
DEPRECIATION
At 1 September 2021
19,905
-
Charge for year
676
-
At 31 August 2022
20,581
-
NET BOOK VALUE
At 31 August 2022
2,728
-
At 31 August 2021
2,006
-
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Trade debtors
-
Other debtors
2,980
Prepayments and accrued income
4,537
7,517
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Trade creditors
443
Social security and other taxes
999
Accruals and deferred income
62,424
63,866
16.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
2022
£
Within one year
11,550
Between two and five years
8,663
Greater than five years
-
20,213
Totals
£
21,911
2,141
(743)
23,309
19,905
676
20,581
2,728
2,006
2021
£
(1)
3,547
3,839
7,385
2021
£
334
1,327
78,253
79,914
2022
£
11,550
8,663
-
20,213
2021
£
11,550
20,213
-
31,763

continued...

Page 12

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022

17. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Unrestricted funds
The Development Fund
Net
movement
At 1/9/21
in funds
At 31/8/22
£
£
£
257,059
22,602
279,661
TOTAL FUNDS 257,059
22,602
279,661
Net movement in funds, included in the above are as follows:
Unrestricted funds
The Development Fund
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
226,174
(203,572)
22,602
TOTAL FUNDS 226,174
(203,572)
22,602
Comparatives for movement in funds
Unrestricted funds
The Development Fund
Net
movement
At 1/9/20
in funds
At 31/8/21
£
£
£
220,646
36,413
257,059
TOTAL FUNDS 220,646
36,413
257,059
Comparative 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

continued...

Page 13

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2022

18. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2022.

19. ULTIMATE CONTROLLING PARTY

The company is controlled by the Trustees.

Page 14

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022

2022
Total
funds
£
INCOME AND ENDOWMENTS
Donations, grants and legacies
Donations, grants and legacies
21,506
Investment income
Investment Income
1,000
Charitable activities
Counselling assessments
4,571
Counselling contributions
67,180
Tax relief on gift aid
-
Training fees
129,787
Counselling funded
2,130
203,668
Other income
Job retention scheme grant
-
Total incoming resources
226,174
EXPENDITURE
Raising donations and legacies
Management salaries
1,238
Charitable activities
Management salaries
43,557
Rent and rates
14,527
Insurance
1,541
Light and heat
1,246
PPS and telephone
1,746
Repairs and maintenance
1,872
Advertising and development
1,527
Subscriptions and sundries
3,876
Direct counselling costs
38,169
Other counselling costs
18,220
Direct training costs
37,727
Other training costs
28,689
Depreciation of tangible fixed assets
676
Bank interest
299
193,672
Support costs
Finance
Loss on sale of tangible fixed assets
643
2021
Total
funds
£
12,897
1,147
3,753
62,911
9,887
119,599
5,053
201,203
1,592
216,839
1,612
38,965
14,599
1,557
1,194
2,430
1,060
57
3,812
35,098
14,717
32,255
23,689
669
234
170,336
111

This page does not form part of the statutory financial statements

Page 15

DocuSign Envelope ID: 009D7D61-C37D-4F5A-BB1D-F9181317CFE9

CHICHESTER COUNSELLING SERVICES

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2022

2022
Total
funds
£
Finance
Governance costs
Management salaries
5,693
Fees to independent examiner
2,326
8,019
Total resources expended
203,572
Net income
22,602
2021
Total
funds
£
5,537
2,830
8,367
180,426
36,413

This page does not form part of the statutory financial statements

Page 16

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 2022. 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:

  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.

Michael Merritt FCA Lewis Brownlee (Chichester) Limited Chartered Accountants

Appledram Barns

Birdham Road

Chichester West Sussex PO20 7EQ

17 April 2023 | 12:35 BS