Charity Registrat•on No. 1053223 Company Regl$tratlon No. 03141164 (Erbgland and Wales) RELATE LONDON NORTH WEST. HERTFORDSHIRE, MID THAMES AND BUCKINGHAMSHIRE LTD. (A company limited by guarantee) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 LLP Sobell Rhodes LLP The Kinetic Contr• Theobald S¢Teet Elstr 8orohamwo Hertfordshlr• WD6 4PJ *MJZDVP4* 2311212021 COMPANIES HOUSE #206 A06 RELATE LONDON NORTH WEST. HERTFORDSHIRE, MID THAMES AND BUCKINGHAMSHIRE LTD. LEGAL AND ADMINISTRATIVE INFORMATION Tru$t¢e$ P La%bthr. Ch¥ (resigned 9 De¢ember 2020) R 8enUey M J HemmR)g CB Iresffjned 9 DeceTh*)er 20201 M C Henson J Lammirnan S Mather5 P McDaKI T J Moore. Vi¢e Chwr R Neil OBE S O'Brien N Tavender V N f￿ar1 L W(K)d. VKt Chair P Waller CBE {appointed 23 S•ptembw 20201- elè¢tèd Chair 9th Dec 2020 J D R Baruch (appointed 24 March 20211 D Dhalmal (appointed on 24 March 20211 J G Sharp {appoinled on 24 March 20211 M M Young (appointed 24 March 2021) Sènlor Pllanagement Team E Malcolm. Ch￿f Executivè N Cunnrfle, Servrces Manager J Lewis, Clinical Manager S Smith. Finantyal and Moruiorng Manager Charlty number 1053223 Company number 03141164 Principal offlc• 1st Floor. CNIC 9 Milton Road Civic Centre Harrow HA1 1GT Reglst•r8d office The Gables St Mary5 Road Htmel Hempstead Hertfwdshire HP2 5HL Solkllors Rradar Limited 6 Beacon Way Hull East Yorkshiie HU3 4AE 8ankers Charths Aid FoundatK)n Bank Limited 25 Kings Hrfl Avenu8 King Hrfl West Malry RELATE LONDON NORTH WEST. HERTFORDSHIRE. MID THAMES AND BUCKINGHAMSHIRE LTD. LEGAL AND ADMINISTRATIVE INFORMATION Kent ME194JQ Bank ol S¢oUand 33 Old Broad Street London BX2 1LB Audltors Sot41 Rho*Jes LLP The Ktnekn"¢ Centre Theobald Street Elstree Borehamwood Hertfordshire Unrted Kingdom WD6 4PJ RELATE LONDON NORTH WEST. HERTFORDSHIRE. MID THAMES AND BUCKINGHAMSHIRE LTD. CONTENTS Page Trustees. report statemerrt of Trustees. responsibiltttes Independent auditorfs report 8-11 ststement of fwhancial actrvilies 12 8alan¢e sheet 13 Statement of cash flcpl 14 Notes to ihe financial statements 15-22 RELATE LONDON NORTH WEST, HERTFORDSHIRE, MID THAMES AND BUCKINGHAMSHIRE LTD. TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORD FOR THE YEAR ENDED 31 MARCH 2021 Introdu¢tlon The Board of Tru51ees of Relate London North West. Hertfordshl￿. Mid Than￿ and Bu¢kin9hamshire I"Ihe charity.) presents its annual report and ar£ounts ft)r the year ended 31 March 2021. The Board is satisfied with the perfomianeè of thè ¢harity during the year and its finarKial position as at 31 March 2021. The Trustees cOns￿er that the tharity is well placed to continue its actmties during the coming year. and that its assèts ar8 adèquate to fulf￿ its 0￿19all0nS. Nam•. r•gS$tsred offlce and constltutlon ofthe eharlty The full of the charitable o)mpany 15 Relate London Ncth Wesl. and Hertfordshire. Mid Thame5 and Buckinghamshire Ltd. The full name was thang￿ from Relatè London North Wèst & Hertfordshire by special resolLbtion on 9th Oecembei 2020. The charity was prevwsly kn(ywn by the names Relate Central Middlesex and Relate London North West The legal registration details are:. Date of incorp)ralion'. 22 December 1995 CcKnpany registration numbsr". 3141164 The Registered OffKe is185 al 31.03.211.' The Gables Si. Marys Ro•J Hernel Hempstead HP2 5HL Charity Registration Number 105322 Thè telephone number ts.. 020 8427 8694 S¢N¢ture. Go¥•manc• and Management The membefs of the charity anrbually appoinl Trustees who are aLso Directors of the company. The Tru51ees appoint one of their nurnber as a Chair, at least one Vice Chair and a Treasurer. These office bèarers fomi ihe Executive Committee. The ftjll Board of Trustees meets quarterly and the Executsve Committee meets in ihe interventng months. The Chief Exèculive is acco[Antab￿ to Trustees at Ihese meetings. The Trustees d*lè9at8 the day to day running of the charity to the Ch￿f Executive and the managemenl team. Trustees are all volunteers. They are TerJurted with a view to thesr relevant skills. knowledge and exper￿nCe. Harrow and Hillingdon Cc¥Jncils anntjally nominate Councillofs to be Co￿pted to the Board. Obleetlves and activities of the charlty Asummary of the objectives of the charity as set out in trts govenmng dooJmenL The chariiable company èxists to,. ducate the puljic ¢oncemin9 the beneffts of seojre and commiited relat*Jnships: -seek to enhancE the good heallh, both and physKal. ofathjis * ¢hildren.' -provKle coun5è11in9. m•diab"¢)n. advice. th¢ation, gu￿anCe to adults ¥iiUlur thildren in relation to any aspect of contemporary lrfe or work. The charity operates in thè LOn￿9n Bor¢JJ9hs of 8amei. Breni. Camden. Ealing. Harr¢y￿, Hillingkn1. Islin9ton and Westminster and auoss the county of Hertfordshwe. RELATE LONDON NORTH WEST. HERTFORDSHIRE, MID THAMES AND BUCKINGHAMSHIRE LTD. TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2021 Art •xplanation of the charlty's maln alms and obJectlv•s for the year The charity's main objethe for th? year wa5 lo womote the objectNes sèt out in its 9ov8ming docum•nt and to providè such further related services that will enhance Ihe range and effe¢knvenes5 Ot those objectives. An explanatlon of th• chaiity's main $trat•giè$ for achFeving Its stated oblectlves The charity is a member of the Rdale Fedwabon and ths within its fvamthvortt arwj rn ac¢ordance with Iho 51rategy set out in its own bjsiness plan. talls of sl9nlfieant activitiés The ¢ompanYs services are in three main areas.. 1. Counselling - couple counselling, family counsellry. adult relarl￿ShIps counseling. psychosexual therapy and counselling for childr•n arKI young people. 2. Mediation - family medialion. 3. Education- courses for indNkluals. Relale Lon¢Jon North Wesl and Hertfordshire also supports volunteer5 who run Ihe UxbrKlge Child Contact Cent￿. The Com￿nY.$ grant mak4ng policies Thè company do•s not mak¥ grants. Social or programme4elated Investments There is prtrjramme related investment. The contrlbutlon of volunt••rs The charity has some C￿jn$el1Ing practitioners who work n a wrely voluntary capaw. Ml Trustees are volunteers. Summary ot main activities of the charity in relation to its objècts Until 31 st March 2021 thè organisation had its principal office in Harrcm with anoiher administrattve hub Hemel Hempstead. Until 241h March 2020. it provided services from venue5 in Barnet, Brent. Camden, Ealtng, Hillingdon. Islington. Weslmins¢er and across Hertlordshire_ As a result of the Covid-19 pandemic the charity moved all its counselling and mediation woth to webcam 50 Ihat pracbty"oner5 and dients are safe al horne. The charity agreed lo tgm)inate the tease a year eady on ils offKe in Harrow with its landlord Harrow Councrf. The registered offKe of the Charity was translerred io its Hemel off￿e address on 15th January 2021. The serwices provrded fLYJJS on rèlaljonships at all stagÈs of life and famil*s. These ser¥￿eS are.. Adtjlt Relationship counselliro For couples or individuals who expenence difftutties in their adult relatk)nships. Clknts are seen for initial assessment Ses￿On$ ot one hour. F￿loWIng on from Ili1¥ Iliey usually attend a series of frftythminulc unselling sessK)ns. lypically lor 10 week5. Family wunselling This is a sèrvice lor people who wish lo attend as a famli y group. Clients are seen togeiher or separately for sessions ol varying lengths, as agreed wilh the cojnselkir. lo work through issues thal are affecting Iheir family and other ￿lat￿)nships. RELATE LONDON NORTH WEST, HERTFORDSHIRE, MID THAMES AND BUCKINGHAMSHIRE LTD. TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2021 Psychosexual therapy For individuals ￿ e<•uples for whom the main idenlifEd pffj￿ern is a sexual one. This programme airns to help the indiv￿ual or couple relearn more satisfying sexual behavityjr and to develop a mutual sense ol Confidence 8nd enjoyment in love-making. Fam41y mediati This is for people who are separatir4J or drvorcir#J. Each party aitends an initial assessment rneeting IMIAM) at whi¢h suitability for mediatK*n and eligibility for Legal Aid are assessed. If both agreed to come to a joint se55ion, they arè able to talk through i5SU85 affecting their ch41dren. frnanual arrangement5 and property in order to find 8 mutually acceptabje way forward. The tharity also offers other conflict resolution servrces such as neighbourh)od, Intergenerat￿al and workplace fftediat￿. Children and Young Peoples ¢ounseNing The Charity is no ksnger contractad to providè counsellors in local sch(M)Is as theK budgets have been cut in recent year5. Young people experv&ncing a range of diffKulties including bereavement and depress￿ may contact U5 dI￿dY fof free indNidual counselling from our specialist counselsors. Usually lamily couns•lling is also approwate. Education and training seryices Rdale's Counselling Skills for Non ￿1n$¢lI0rs ¢ourse was previousty offered free lo eljgible peoe with the assistance of a grant Irom Harrow Crmjncil. This grant was ￿t available to the tharity in 2020121. Work has been undertaken io make it possib￿ to deliver the courne via Zoom. The charrtable company acts in ac(￿dance with ils busw￿ *n. 15 reviewed by the Executive Committee and Bowd of Trustees on a regular basB. Achievements and PerfomBn¢¢ of the Chanty A revw of charitable acttvities and main achievements uThJertaken by the charty ￿veale{l the frAk)wing performance highlights over thè ctyJrse of lh8 yèar". Couns•lling Supportin9 Children . UxbrKlge Child Contact Centre has enabled conlact for 8 faMil￿S {201912020.' 48) familtes, including 8 children1201912020." 601 where the￿ is a non-resident parent. Medlatlon -Family mediatw 3501201912020". 3901 new referrals were Teceive(J. Mediation Infomation and Advice {Ass•ssmtntl mètts.ngs {MIAMI_ a total of 4321201912020.. 5261 referrals were received_ Tralning Unfortunaiely we lost our cJ)ntr8Ct wilh Leam Harrow in 2020 arKI so when we started to look at runnin9 the urses ourselves we were htt with the pandemic. We wefe unab]e to run ouc Introduction to Counselling Skills11d8yl and Counsellin9 Skills for Non-Counsellor514dayl over zoom at this w'nt bul were looking lo introdu¢¢ online training and pdot a one day c(￿rSe at some p)int. Thè CPD programme for our practitioners dtdn'l slart until later in 2020 due to the pandeffl￿. Wè ran three main CPD sessions wlwth were successftl ar￿ We￿ wele(Kned after 8 t(yJgh start to the year. RELATE LONDON NORTH WEST. HERTFORDSHIRE, MID THAMES AND BUCKINGHAMSHIRE LTD. TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Trtles include.. 'Atta¢hmenl Narrative Therapy {ANTI . InlwatirwJ Syslemtc. Attachment and Narrabve Approathes.. 'Constructing a systemic inteNieW. 'Worknng with Anxiety. We also ran our annual conference Trustees. staff and all wactitioners. Relate LNWH Annual Conference 2020 "Relationships Unlocked" on 41h September 2020 which was a very successbjl online event. Fundraising aciivities Charges are made for the provisi¥) of cthjnselling and psychosexual therapy seNus based on thè elrènts. income arKI their ability to p8y. Only two of the eNJhteen author￿"e5 in our territory18 borough5 and 10 Herts councils. i.e. Dacorurn and Hillingdonl provided granis. which partially assisted the charitable company to provide servtC8S to those clients could not afford to pay erther all or part ol the chargè. Family mediation is funded by the Legal Seryices Ccrfnmissicffi in the case of dients who are eligible for public funding and by prNate dients according to incomes. The charity's coun5ellors explain lo all clients Ihat Ihe basrc cost of each Sesstt￿ is £75. Apptying a slicling scale, counselling clients who have a h)useh)kd income of more than £40,000 are in￿ted to contribLtte more than the basè cost. 20-25°A of our cltents donatè more in c*dèr to support the ¢harity- This allows us lo provide rinanci81 support to about a quarter of the charities cl￿nIS who canr￿1 afford the f￿1 wsl of a session. Cll•nt contrlbutlons Most clients pay lh￿1 contributions by credivdebit card and a very small proport*)n by cheque and cash. The Executive Committee has con¢JufAed rts ovm ofthe mapr risks to whth the Charity is exposed and syslems have been established to mitigate those risks. as far as it practicable. Intemal risks are minimised by the iMplementat￿n of ￿￿edureS for authorisatKJn of all transactions and proiects and to ensure consrstent quality of dèlivèry lor all opèrational aswts ol th• charitablè company. Thesè proc•dur•s arè p•riodically reviewed by the Trustees to ensure Ihat Ihey w￿1 meet the nee(ls of the tharty. Relationships with other groups, Charities and individuals The charity works closety wrth other members of the ReLqte Federalion and with related government agencies. charities and local community groups. Finan¢i#l RÈview The Trustees regularly review Ihe risks facry the Charjty. Thè w"ncyal strategi risks duriry th? year are- -Los5 Qf Ihg Relats brand {induding reduction or lo55 of the Relate T￿lte listsry of Relate LNWH venues which attracts self•feferTal cl￿nts) -Los5 01 the use of Relate Naiional 5eThice5 and systems (including redudK)n or of 5UPFQrt from Relate national for telephone and case management systems} -Financial underperformance due to nol meeling income forerasts (ind￿lIng the bss of grant and contract income) The charity has taken actton to monitor. mitigate and actively managing these Strateg￿ risks. TnJstees have also considered the reliability ol income and the extent to whid) expenditure ts ¢ommitted. Steps taken to eslab14sh the of reserves= Based on the reLX)mrnendations of a Subcommittee chaired by the Treasuer whith revth4ed the combined serves after ihe merger of Relate LNWH and Relate MT8 on 1st AprA 2021. the Board of Trustee adopted the following approach. RELATE LONDON NORTH WEST. HERTFORDSHIRE. MID THAMES AND BUCKINGHAMSHIRE LTD. TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 The Board consM1er that resèrves required to prO￿￿e." l. WorkiThJ capital to ensure operating liquijty 2. Resilience against risks such as 2.1 loss of services and support of Relate Nal¥)nal Ihrou* in501vency 2.2 o¢onomi¢ sJ¢)wnlum in (xjr ¢onMnuniM resulD"ng from events lTrke Brexrt and COVKI 19 pandemic 2.3 Impact Prr4ect funds for: 2.3.1 Greater irnpaci in line with our Charitab￿ purposes 2.3.2 Improved experiences for our dienls Thè charty operatès online accounts wrth two banks {CAFBank and Bardaysl. Our fina[￿ team will aim to ensure that the balance held wrth eilher bank does not exceed £85.000 in line with the Iimrt of the Financial Services Compensation Scherr*. Trustees consider that an unrestrithd reserve of 4 rn(￿th5 of expendrture ￿ requiie(I lo be invested. The Charity's Budgeted expenditure for 2021-2022 is approximatety £1.212.C((J. 4 monlhs of budgeted expendtture is £404,000. Resiricled fund5 from grants. contracts. consortium5 and prevh)us rrergers requye to be held separately. Trust••s agreèd that th• curr•nt ￿St￿&S arè allctatèd as follo4YS: W￿kIng Capital Res41ien¢e against risk Restricte(I funds for grants contracts las budgètèd} £170,( £404.(HY) £135,0 The investment policy and objectives, including the extent {rf any) to which social, envlronmental or •thlcal conslderatlons ar• Lik•n Into aecount Trustees have agreed that invesled funds should aim for steady growth sensitle ir￿orne based on a moderate to med•Jm rtsk appetrte. For funds exceeding Ihe required reserves, the Charty5 management will present to Trustee5 COSte(I proposals for projects that will provjde.. Greater impacl in line with our charitable purposes Improved experiences frK our ¢F￿fits How and when the feseNes pdicy WAI be rnviewed.. The reserves policy is reviewed annually and the risk regtsler is reviewed quarterty. Availability and adequacy of assets of each ofthe fvnds. The financial statements are set out on pages 14 to 24. They have been prepared implemenb.ng the 2005 Revisron of the Statement of Recommended Practice forAccounting and Repo￿.ng by Chant￿$ issued by the Charty Commission for England and Wales leffectNe April 2005} and in accordance wrfh the Financial Reporting Standard for Smaller Entities {effective April 20081. As staled in the introduction lo this report. the Trustees consider the finanaal perfomiance by the Charty durirvJ the year to have been satisfaciory. The Statement of Finanual Athitiè$ shows net inllow of resources Ihe year of a revenue nature of £258.8431201912020 oufflow.. £38.4551 and no realised resources of a capital natu￿. m#ktng a net overall r￿uctIon in resources of £258,8421201912020: £38.455>. RELATE LONDON NORTH WEST, HERTFORDSHIRE. MID THAMES AND BUCKINGHAMSHIRE LTD. TRUSTEES. REPORT IINCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2021 The low reserves at the year eThJ staThJ at £685.￿(201￿2Q2o.. £4262191. A majority of th8 expenditur8 is sFenton salaries, for Icwrwkn. m8dHIcrf5 and Iraine￿I. managefflent and adn￿nIstrats.0n staff. SpgcSfi¢ ¢b•n9•S to Ilxqd Is69ts addIt#￿ to ftted assets are riwryrter •wJ cthwoffiR eq[w￿t costing £1.197 I20191203Tr. .£2,9601. Shaf• ¢apital The ¢ornpany k8 limited by Wa[￿et arKI the￿ h85 no wlal. Impact ol C¢>vtd 19 pandemsc on the charity On 24th March 2020 th* charity closed all its ¥eN85 and al rtsjnsoling and modialon pr￿titiOnerS to work from u%ng *tttsm arKI Z¢tsTr. Al ofth¢ SUFWI stalf, and management team were fvrfouyhed in tIE Governmunt'5 Job Retenlion sCh￿e foT at IEa5t 3 week5. Demand fcf c￿j￿Illn9 and rnedk?lion dropped signiknndy in IAarch. Aprl and May 2020. HrA￿ver, frcyn kne lo Ocloberthe ¢harity ha5 ddivered ttjunsdling S*SSKJns eath rnonlh Ihw lor the same pÈrK)d$ in 201912020. R8nl holidays for most venues were agreed and where necessary leases were tenrinated. Th8 Trust88S Cc￿51der that tho new digitsl Z￿M Firsy delNery r*odel may be sustainable Ihe manageTr*nt ate dEvdopng a transition programrne to enwre the lechnical infrastnthre and adMin￿ratiOn sy5tews are 5uffic*enty robusi io SUFPYt this change. Plans forlutur• p•rlods In ftJture period$ the chanty inknLl$ to ¢¢mb"nu• to extsb.ng serKe in an ac¢¢ss*l• ard $u51ainablè way. Aforvrdrd plan the perbjd 202(k2023 was prePa￿d and aPWDved by the Trustees. This plan ￿ Lmder view in light of the Signif￿nt changes n¥essiiaW by ts C(f4K1 19 paThJemi 11 is likety th* ftk)st. rf nol al, of our staff wll ¢￿t￿lue to at h¢y￿ for the f¢rfesaeatAe lutrWO arKJ Ihai ¢haiit*s e¢uwlllrvJ and mediats'cn services be offered pr*Trarity by way of I'zojm fv5ri. Business pla￿ and budgets are prepareA amudty. The Truste8s havo assessed Ihp ma&)r rtsks to %thith th• charity i8 exposed. and are satisfied that systeffts are ￿ F*e to mib.gate 8XF*xure to the major risk* Trust•• RELATE LONDON NORTH WEST. HERTFORDSHIRE. MID THAMES AND BUCKINGHAMSHIRE LTD. STATEMENT OF TRUSTEES. RESPONSIBILMES FOR THE YEAR ENDED 31 MARCH 2021 The Irustee$ Iwltr) are also the ¢&reckns of Rdalg West and H8rt1ordshire for the FWPQSe of mpany lawl are rEspon5ible for FYEpanryJ the Tru51ee5' Report and the 5tatenEnts in acoJrdanee ith appkcabte Lqw and Unrted wornAco)un￿ry Sland* IUINted 1th"t￿(th GeneraliAttepted Auountitva Company Law req￿￿$ tho financwl siatomenis finanLyal year 9rye a tnjo and fa* vi*4 ol Ihe state ol affairs of lh¢ and of the inccfftr¥J re￿(ce5 ￿ apF&ca￿ of res￿jr￿S, the ￿cl and exP￿ditU￿. ol Ihe thwitabkn company ts Ihat yw. In weparing IW fin¥na¥ ststements. I￿ We required to: . ob8erv8 th& rneth and Wond￿8$ in the Char￿￿ SORP.. . rnake judgements and ¢stknal¢$ Ihat are reasonat48 and . state whelhvr apF4icat48 UK Standards been h)kned, Subject to any material departures di5dosed and w481￿1 in Ihe fffiand* $l*rnwts'. a￿j . prepare lh¢ fiTranC￿ slalemerts Wng ba* unless 6t Is inoFwvi* to presuff* Ihat th• ￿11 (x)ntinue in operation. The tnthes we respor*ible kn keepr4 adeq￿￿ acti)￿￿Tr￿ r8ryxd5 that divJLW Wth actwacy at any ¢ime Ihe finan(aa positv)n cl the aTrJ enable Ihem io engjre Ihat Ihe fir￿Kaal statemants compty wjth the Companks A¢t 2￿fj. Tlw are a150 responsTri f¢y saleguardirwj awts of Il* and hence lor taking Approved by tr* irtstee5 Of1￿ charity (￿.......... ...... ............. P Mr£sapJ Tru$tee RELATE LONDON NORTH WEST, HERTFORDSHIRE. MID THAMES AND BUCKINGHAMSHIRE LTD. INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF RELATE LONDON NORTH WEST. HERTFORDSHIRE, MID THAMES AND BUCKINGHAMSHIRE LTD. Opinion We have audited the financi￿ statements of Relate LoThJon North West. Hertfordshire. Mid Tharres and Bucktnghamshire Ltd. (the ") ihe year ended 31 March 2021 whth comprise the stalem&nt ol financial activities. the balance sheet, the stsiemènt of cash flows and the notes lo Ihe financial statÈmÈnts, induding $1gnificant accounting policies. The financial repotting framework thal has been applied in their preparation is applicable law and United Kingdom Acwjnting Slandards. IndudiThJ FRS 102 The Finanual Reporting Standard applicable in tha UK and Ropublic of Iroland (United Kingdom Generally Accepted A￿QUn￿"n9 Praclicel. In our opinion, the financial staternenls= give a true and fair view of the stsle of the chan"ts￿e CoMpan￿S affairs as at 31 March 2021 and of rts incorning resources and aptytcation of resources. for the year then ended.. have been property prepared in accordance wrth United Kingdom Gèneralty Acceptèd Accounting Practice: and have been prepared in aco)rdance wilh the iequmements of Ihe compan￿&$ Act 2006. Basls tor oplnlon Wè conduct8d our audit tn accordance with Intemational Stsndards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilitie5 under those slandards are lurther described in the Audilots responsibilib'es for the audit ol Ihe financial statgments section of report. We arè indèpèndent of the rn accordance wtth thè ethical raquiretnents that are relèvant to our audit of th8 financial slatements in the UK. including the FRC'5 Ethical Standard, and we have fu￿1*led our other ethical responsibilitses in accordance with these requirements. We believe that the audit evidence we have obtsined is sUff￿"ent and appropriate io prov#Je a basis for oui opinion. Conclusions Telating to going con¢em In auditing the financial statements, we hav8 Co￿uded Ih8t the Trustèes. use of the goir@ ¢on¢em basis of a¢counling in tho preparatK)n of the finanry Audltor The Kinebc Cenlre Theobald Street Elstrè Borehamwwd Hertfordshire United Kingdom WD6 4PJ Sobell Rhodes LLP is eligible for appointment as auditor ol the by virtue of its elMJibility lor appointment as auditor of a company under of sedion 1212 Df thè Companies Act 2006. 11 RELATE LONDON NORTH WEST, HERTFORDSHIRE, MID THAMES AND BUCKINGHAMSHIRE LTD. STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021 Unrestricted Restricted fund$ fund$ 2021 2021 Total Unrestricted Restri¢ted fun(ts fvnd$ 2020 2020 Total 2021 2020 Income and endowm Donations and lègaties Charitable aclivrtie$ Investments Other inry)me 27,046 1.036.713 2,361 115.106 27,046 83.OLX) 1,119,713 2,361 115.106 14.698 911,385 2.894 14.698 959,455 2,894 48.070 Tatsl incomè 1.181.226 83,L￿) 1.264.226 928.977 48,070 977,047 Charitable activtties 921.721 83.662 1.(KJ5.383 967,719 47.783 1.015,502 Net incomel{expenditurel lor thè y8arl Net movement in lunds 259.505 (6621 258.843 {38,742) 287 138,455) Fund balarKes at 1 April 2020 323.774 102.445 426.219 362.516 102,158 464,674 Fund balan￿ at 31 Mareh 2021 583,279 101.783 685.062 323,774 102,445 426.219 The statemenl of financial acts'vitres includes *1 gain5 and losses rec(rynised in the year. Al income and expenditure deThe Irom contw)uing activitses. The statement oi financial 8¢tivib"es also ￿Mple$ the requKemènts for an in¢ome and exwndrture a¢￿Unt under the Companies Act 2006. 12- RELATE LONDON NORTH WEST. HERTFORDSHIRE, MID THAMES AND BUCKINGHAMSHIRE LTD. BALANCE SHEET AS AT 31 MARCH 2021 X121 Fix•d assets Tangible assets 12.106 Currnnt •ssets Deblor5 Cash al bank and in hand 11 79,163 728.931 57,478 471.790 Creditors: amounts faliSn9 du• ¥Ath one year 12 {131.2551 1115,1551 Not Cuff￿1 assots 676.839 414.113 685.062 426,219 In¢om• fund Restricted funds Unftstrtie¢J fw*Js 13 101.783 583.279 102.445 323.774 426.219 The director5 ackTry4Aedge their reS￿￿bI￿88 for ensurir¥J Ihat the c*arty keeps axwntyr¥J reuJr(Is whith coM￿Y with secl¥)n 366 of Ihe Ad and Ity kYewiThJ ststements gve a Iwe and fair off the state of affair5 tsf the company a5 at the end of the financ4al )wr and of its in(>Jmiw res￿(Ca5 and application ol sources, i￿￿di[￿j its income and expendth. for the financ*1 ￿ar in accarfance ￿th the reqU1￿ments ol 8ection$ 394 and 395 arn1 v*thi¢h sses. Deprecia14'0n is recognised so as to wriie off the cost or vabjalion of assets ￿sS their residual values over their uselul INes on the following bases.. Fyrnrture and eqtjiprnent Cablrn9 and CCTV 2-5 Yea￿ over the lrfe oflhe asset 8 years over the lile of the asset 16- RELATE LONDON NORTH WEST, HERTFORDSHIRE. MID THAMES AND BUCKINGHAMSHIRE LTD. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Aceoun¢ln9 poli¢le$ IContlnu•dl 1.7 Cash and cash equivalènts Cash and cash equivalents indude cash in hand. deposiis held at call ￿th banks. othèr short-lemi liquid investrnents wilh onginal maturiti.es of three months (Y kss. armj bank overdrats. Bank overdrafts are shown within tx)rrowings in ¢urrent liabilths. Trade Debtors Trade debtors ale amounts due frryn customern for rnerch8ndise sold or servrEs t*rformed in the ordinary course of business. Tradè Creditors Tradé crèditors arè oblffjations to pay for 9￿￿$ or 5ervrces that have been acquired in the ordinary course of busines5 from supplier5. Acc4)unts PaYa￿e are classffied as current14abilities rf the charity does not have an unconditional iNJht. at the end ol the ieForting p&￿￿. to defer seluemènt of the (ye(1itor for at least twelve months after the reporting date. If there is an uncorKltb"onal rbjht to defer sewement for al least 12 rnonlhs after Ihe report￿9 date. they are presented as nonTrcu￿nI liabiliiies. 1.8 Financial Instruments Financial assets and finanejal Ik4bilthes are re¢tyJnis•J when the charity becomes a party to the contractual provI￿onS of the instrument. Financial liabilitr?5 ryuity instruments are classif￿d ac£ordiro to the Substan￿ of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest rn the assets of the charity after deducting all of it5 liabilities. 1.9 Taxation The charity 15 considered to pas5 the le5ts set out in Paragraph 1 Schedule 6 of the Finance A¢t 2010 and therelofe it meets the definition of a charitable company for UK o>rwMatK)n purposes. A¢¢ordingly. the charity is pottntsally axémpt Irom taxakn.on in rèspect of income or caprtal gains receNed within categories ¢overe¢J by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 01 the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applth exdusNely to charitsble purposes. 1.10 Employ•• bèn•frts The cost of any unused holiday entiuement is rewntsed in the period in which the employee's servus are received. Teminati¢A) benefits a￿ rec(*Jnised Immediate￿ as an expense when the 15 derronstrabty committed to terminate the employment of an employee or to provNJe ter￿￿nall0￿ benefils. 1.11 Fund $tructur• un￿strICted income funds a￿ general fvnds that are avarfable for use at the Tfuslees. dISc￿tion in furtherance of the objectives of the charty. Restricted incorne funds arè those dofialed fty use in a part[￿lar area or for specrfic purposes, the use of which is reslricted to thal area or purpose. RestrKted funds in the financ￿1 statements Telate to IfK)se which will be used in the Da¢owm proie¢l. 17- RELATE LONDON NORTH WEST, HERTFORDSHIRE, MID THAMES AND BUCKINGHAMSHIRE LTD. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Donations and legacies Uno$tri¢ted Unreslrictsd fvnd$ fvnos 2021 2020 Donations and gffts Govemment grants 11,546 15,500 2.698 12.000 27,046 14,698 Charitsble actiYiti•s Ch•ritable Ch¥rltsblè Incom• Income 2021 2020 In¢c¥me from chants￿¢ actlvitses 1,119.713 959,455 Analysis by fund Unrestriaèd funds Restricted lunds 1.036,713 83.000 911,385 48.070 1.119.713 9S9,455 Investrnents Unre$trict•d Unresiricted fvnds funds 2021 2020 Interesi receivable 2,361 2.894 18- RELATE LONDON NORTH WEST. HERTFORDSHIRE, MID THAMES AND BUCKINGHAMSHIRE LTD. NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Other incom• Vnrestrleted funds Totsl 2021 2020 Furlough govammènt sUpp￿t 115,106 Charitable activities Charitable Charitable Expenditure Expendtturo 2021 2020 Share of support ¢osts Share of 9oveman¢e ¢o$ts 991,062 1,010,981 14.321 4,521 1.OQ5.383 1.015,502 Analysis by fund Unrestricled fijnds Restricled funds 921.721 83.662 967.719 47.783 1,005.383 1.015,502 The restricted fund of £83,1￿12020.. £48,070} represents Damjm ¢ontr8d. As part of the Dacorum ¢ontra¢t the Charty receive¢ amotlnts totalling £34.93012020.' £34.930) on behalf of Mediation Hertfofdshire which was paid lo Ihem in paymenls durirBJ Ihe year. Nèt movement In funds 2021 2020 Net movement in funds is staled after chargintylcredrtryl Depre¢ration ol fixed assets 5.080 5,471 Trust••s None of the Trustees (or any per￿S conneded with iheml receNed any remunerat￿ Of benefits from Ihe during the ye¥. 19- RELATE LONDON NORTH WEST, HERTFORDSHIRE. MID THAMES AND BUCKINGHAMSHIRE LTD. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 Taxatlon The tharty 15 registered tharity is therefore exempl from taxatiori. 10 Tangible flxed assets Fumiturè and •quipm•nt C¢$t At 1 April 2020 Add4tK)n$ 138,681 1,197 At 31 March 2021 139,878 Depre¢iation and lmpairn￿￿t At 1 April 2020 Depreciation charged in the year 126.575 5,080 At31 Marth 2021 131,655 Carryin9 amount At 31 March 2021 8,223 At 31 March 2020 12,106 11 Debtors 2021 2020 Amounts falling dut within onè yèar. T¥ade debtors Prepayments and acclued in¢ome 37.248 41,915 24,820 32,658 79.163 57,478 12 Creditor5'. amounts falling due within one year 2021 2020 Other taxation aThJ social security Trade credilors Accruals and delerred income 16.272 49,865 65.118 12.455 41,899 60,801 131.255 115,155 RELATE LONDON NORTH WEST, HERTFORDSHIRE, MID THAMES AND BUCKINGHAMSHIRE LTD. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 13 Funds Movement in funds In¢rJming 1 AprH 7019 veswc¢$ Movement In fvnds In¢omlng R*$our¢¢s Bol•rK• at exp¢ndtd 1 Aprll ￿2fj r¢swr¢e$ experOe¢ 31 M•r¢h 2021 Unrèstrieted funds Genef Restricted funds 362.516 928.977 1967.7191 323.774 1.181.226 {921,721) 583.279 102.158 48.070 147.7831 102.445 83.000 183,662) 101,783 464.674 977.047 11.015.502) 426.219 1.264,226 {1.005,383} 685,062 14 AnalysSs of net assets beiw••n funds Unr•strkt•d funds 2021 Tatal unrestr￿le￿ funds 2020 Total 2021 2020 Fund balan¢es al 31 March 2021 are represented by.. Tangible assets Current assetsllliabilrttes) 8,223 676.839 8.223 676,839 12.106 414.113 12.106 414.113 s85.￿2 685.062 426,219 426,219 15 Analysls of net ftlnds As at 1 April 2020 Cash flt)w Asat31 Mareh 2021 Cash at b8nk and in hand 471.790 257.141 728,931 Net debt 471,790 257.141 728.931 21 RELATE LONDON NORTH WEST, HERTFORDSHIRE. MID THAMES AND BUCKINGHAMSHIRE LTD. NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021 16 Post Balance Sheet Events There was Post Balance Sheet Event which took pla￿ on 1st Aprd 2021 in terms of a Merger Agreem&nt between the Tnjstees lor Relate Mid Thames and Buckinghamshire {Rdate MT81 and TnJ5tees of Relate LNWHMTB (the charity). The whole assets and undertakings of Relate MTB wefe translerred to the charty. All contracts of ern￿OYment were translerred undèr the TUPE regulat￿$. lèasès werè novaled, ¢apital balances transferred and investments transfèrred lo be ts name of the charty. Five of the Truslees of Relate MTB joined the Board of Ihe charity.