**REGISTERED COMPANY NUMBER: 03219666 (England and Wales) REGISTERED CHARITY NUMBER: 1056625**
**Report of the Trustees and Financial Statements for the Year Ended 31st March 2021**
**for**
## **Relate Worcestershire**
The Richards Sandy Partnership Thorneloe House 25 Barbourne Road Worcester Worcestershire WR1 1RU
**Relate Worcestershire**
## **Contents of the Financial Statements for the Year Ended 31st March 2021**
|||**Page**||
|---|---|---|---|
|**Reference and Administrative Details**||1||
|**Report of the Trustees**|2|to|5|
|**Independent Examiner's Report**||6||
|**Statement of Financial Activities**||7||
|**Balance Sheet**||8||
|**Notes to the Financial Statements**|9|to|18|
**Relate Worcestershire**
**Reference and Administrative Details for the Year Ended 31st March 2021**
**TRUSTEES** J Williams (Chair) (resigned 25.11.20) R A Moss ( Treasurer) (resigned 2.9.20) L Harfield (resigned 28.10.20) C Temple Cox B Coleman G Devries (Vice Chair) T D Smith (Treasurer) (appointed 29.7.20) D J B Mair (appointed 26.8.20) I Macadie (appointed 26.8.20) J Hall (Chair) (appointed 30.9.20) H A Brown (appointed 30.9.20) **COMPANY SECRETARY** B Coleman **REGISTERED OFFICE** 19 Castle Street Worcester Worcestershire WR1 3AD **REGISTERED COMPANY NUMBER** 03219666 (England and Wales) **REGISTERED CHARITY NUMBER** 1056625 **INDEPENDENT EXAMINER** The Richards Sandy Partnership Thorneloe House 25 Barbourne Road Worcester Worcestershire WR1 1RU
Page 1
**Relate Worcestershire (Registered number: 03219666)**
## **Report of the Trustees for the Year Ended 31st March 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 31st March 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**
## **Objectives and aims**
The objects and principal activities of the charity are to support couple and family relationships in Worcestershire and Herefordshire by offering relationship education and counselling. The charity's purpose as set out in the objects contained in the memorandum of association of the company are to:
- (a) educate the public concerning the benefits of secure couple relationships, marriage and family life in order to improve the emotional, sexual and spiritual well-being of individuals which is derived from committed relationships;
- (b) seek to enhance the good health, both mental and physical, of adults and children by:
- increasing public awareness of the benefit of committed couple relationships, marriage and family life; and
- - working to prevent poverty, hardship and distress caused by the breakdown of such relationships;
- providing counselling, advice, education, guidance and relief to adults and/or children in relation to any
- - aspect of contemporary life or work which;
- may prejudice their physical or mental well-being; or
- influence, either directly or indirectly, their present or future family or couple relationship;
- advance citizenship and community development;
- relieve those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage;
- promote research into all of the above objects and to make the results available to the public.
The Trustees review their aims and objectives each year. In particular, the Trustees have considered how planned activities will contribute to the objectives and aims.
Relate Worcestershire charges a fee to cover the costs of providing counselling, but never turns away anyone who genuinely cannot afford to pay. The Trustees have made the decision to make funds available for the bursary scheme particularly for the support of young people's counselling. Relate is also grateful to those charitable trusts who support the bursary scheme and our young people's counselling service.
## **Significant activities**
The charity's main activities are the provision of counselling services and training to individuals, couples and families and young people, at the Worcester centre and other premises throughout the county, and in Herefordshire.
## **Public benefit**
The Trustees confirm that they have complied with the duty in Section 17(5) of the 2011 Charities Act to have due regard to guidance on public benefit published by the Charity Commission when reviewing the charity's objectives and in planning future activities.
## **Volunteers**
Relate Worcestershire is very fortunate in the number of volunteers who provide counselling services and reception cover free of charge. The volunteer counsellors and receptionists make a much-valued contribution to the charity's operations.
Page 2
**Relate Worcestershire (Registered number: 03219666)**
## **Report of the Trustees for the Year Ended 31st March 2021**
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The expertise of Relate trained counsellors is offered to the public primarily through the Worcester Centre and rented premises at other locations in the county and in Hereford.
The charity is responsive to policy initiatives of both central and local government. In turn, there is recognition that the charitable sector is often the most efficient provider of remedial services - particularly with children and families. Relate Worcestershire has adopted a professional and pro-active approach in seeking to be a provider of solutions in the implementation of policy. The Trustees have determined that, whilst the ongoing counselling of individual and couple clients form the strategic backbone of the charity's activities, Relate Worcestershire is well placed to play its part in implementing improvements to family and child well-being through government initiatives. In addition, the ongoing pandemic has added a greater need for support, as families come to terms with spending much more time together remote from society.
As the coronavirus pandemic hit the UK in March 2020, we were forced to close all face-to-face counselling appointments. Our primary objective during this difficult time was to keep our services operating for the sake of all clients. Although we had to cancel our face-to-face counselling, we swiftly moved to telephone or webcam counselling, continuing to support those clients who wished to carry on with their sessions. As with all charities, the coronavirus pandemic has had a significant impact on our income. Counselling sessions reduced by 41% over the period. However, our ongoing costs have been supported by a greater inflow of grants and donations. We would like to offer our sincere thanks to our funders for all of their financial support during this difficult time.
This year our counsellors worked with 760 clients and delivered 2,641 sessions of relationship counselling - largely by webcam, at times most convenient to our clients. We are proud of the quality of the service we provide in difficult circumstances and believe that we make a real difference to many lives in Worcestershire and Herefordshire. We continue to provide subsidised counselling to clients depending on their household income. This year we have subsidised 1,986 sessions, providing clients with access to support that may otherwise have been unavailable to them. The charity's bursary scheme continues to be of significant benefit to those clients suffering severe financial hardship and both Trustees and management are agreed that this provision should continue.
Trustees have continued to invest in the training of new Relate counsellors by sponsoring the tuition fees of Relate courses. This is an important part of strategic business planning to build capacity and provide succession planning for our workforce. We have five counsellors undertaking the Relate Level 5 training course who are on placement within our Centre.
The Trustees have also been meeting monthly to react to changing circumstances, making strategic plans to safeguard our future operations, which have included strengthening the Board with new members who have additional skills to help us through these changing times. I would like to thank my colleagues on the Board of Trustees especially those members who have stood down this year, for their many years of commitment and support.
## **Personnel**
We would like to thank our CEO, Maxine Sharman, for her hard work this year making swift and decisive changes to our methods of working as the pandemic struck. It has been a very good achievement to end the year in a stable financial position. The Trustees fully support her continuing efforts to ensure the charity's future and successful provision of services.
Our service is also very reliant on an engaged and enthusiastic work force. All members of our counselling team are highly qualified and are registered annually on the Relate National Practitioner Register. We are ever grateful to them, to our administrative team and to our volunteers for the provision of a high quality, client focused counselling service.
## **FINANCIAL REVIEW**
## **Financial Review**
Whilst the COVID-19 pandemic has brought financial challenges, the charity remains in a strong position. Total funds as at 31 March 2021 being £105,649, compared to £102,419 as at 31 March 2020.
Total Income in the 12 months to 31 March 2021 was £254,311 (2020: £267,156) split £203,161 of unrestricted Funds and £51,150 of restricted Funds. Income from charitable activities fell by £83K as a result of the cessation of a contract and a fall in the number of counselling sessions due to the pandemic. This was, however, mitigated in part by an increase in grant funding received for which the charity is particularly grateful.
Total Expenditure in the year ended 31 March 2021 was £258,621 (2020: £286,171) split £212,847 of unrestricted expenditure and £45,774 of restricted expenditure. The reduction in expenditure through the year reflects the reduced levels of counselling as a result of the pandemic).
Page 3
**Relate Worcestershire (Registered number: 03219666)**
## **Report of the Trustees for the Year Ended 31st March 2021**
## **FINANCIAL REVIEW**
## **Principal funding sources**
The principal funding sources during the year were fees charged to clients for counselling services and service contracts for counselling services provided. During the year, Relate Worcestershire also generated income from training and education. In addition, the charity is very grateful for the support of local and national grant-making trusts. In particular the support and generosity of the Sanctuary Housing Group for the provision of the Worcester premises at a peppercorn rent.
## **Reserves policy**
The strategy agreed by the Trustees is to maintain an unrestricted reserve fund equivalent to approximately three months’ expenditure. The charity’s unrestricted reserves, excluding fixed assets, were £50,547 as at 31 March 2021 (2020: £61,013), representing approximately 2.8 months of unrestricted expenditure. The stated strategy has not therefore been achieved this year but was short by around £2,700. The trustees are, however, pleased to note that last year's levels of reserves also equated to a similar level of unrestricted expenditure so this has remained constant despite the pandemic.
Total unrestricted reserves as at 31 March 2021 were £90,633 (2020: £93,559) to include an investment valued at £40,086 at the year end.
## **Going concern**
Trustees recognise that the Pandemic has brought additional challenges to the charity's financial performance. Income from counselling sessions fell by £84,380 compared to 2020 as a result of the Centre receiving much lower demand for counselling sessions. Fortunately, we were very grateful to receive alternative funding by way of grant income. This increased by £70,613 compared to 2020 and nearly made up for the fall in counselling income. Although we are still not fully returned to our pre-pandemic levels, we are starting to see increased demand for face to face counselling sessions. As a result, we are taking steps to safely reopen our service to 'in the room' counselling creating a blended offer for our clients. Although this year's finances have been impacted by the Covid Pandemic, Trustees are confident that the charity will continue as a going concern.
## **FUTURE DEVELOPMENTS**
The Trustees have determined, through the annual planning process, that the charity should continue to aim for breakeven and that its services should be open to all. Having established a strong platform for future development, there are plans to train new counsellors and increase our capacity in providing a much needed service across Worcestershire and Hereford.
I conclude this report by giving thanks to my fellow Trustees for their support and advice and on behalf of the Trustees, I wish to thank all our counsellors, supervisors, trainers, administration staff and volunteers, without whom the Charity would be unable to function.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, the Memorandum & Articles of Association dated 5 June 1996, as amended on 22 October 2008, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Recruitment and appointment of new Trustees**
Officers and elected members are nominated and voted at annual general meetings. All Trustees are subject to re-election at each annual general meeting and can serve a maximum of eight consecutive years. The Executive shall consist of a minimum of six and a maximum of eighteen Members.
## **Organisational structure**
The charity operates through periodic Trustee only meetings and an Executive Committee, which comprises of the Trustees of the charity together with management members and other co-opted members as appropriate. Decisions are arrived at by majority vote in general meeting.
## **Induction and training of new Trustees**
Trustees are periodically reviewed and monitored and, if appropriate, training is undertaken to update new Trustees on matters highlighted in the review.
## **QUALIFYING THIRD PARTY INDEMNITY PROVISIONS**
The charitable company has made third party indemnity provisions for the benefit of its directors during the year and these provisions remain in force at the reporting date.
Page 4
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## **Relate Worcestershire**
## **Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31st March 2021**
|**2021**
Unrestricted
Restricted
**Total**
funds
funds
**funds**
Notes
£
£
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
3
**67,123**
**51,150**
**118,273**
**Charitable activities**
Counselling
**130,233**
**-**
**130,233**
Training
**4,095**
**-**
**4,095**
Other trading activities
4
**98**
**-**
**98**
Investment income
5
**1,612**
**-**
**1,612**
**Total**
**203,161**
**51,150**
**254,311**
**EXPENDITURE ON**
**Charitable activities**
6
Counselling
**212,666**
**45,774**
**258,440**
Training
**181**
**-**
**181**
**Total**
**212,847**
**45,774**
**258,621**
Net gains/(losses) on investments
**7,540**
**-**
**7,540**
**NET INCOME/(EXPENDITURE)**
**(2,146)**
**5,376**
**3,230**
**Transfers between funds**
18
**(780)**
**780**
**-**
**Net movement in funds**
**(2,926)**
**6,156**
**3,230**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**93,559**
**8,860**
**102,419**
**TOTAL FUNDS CARRIED FORWARD**
**90,633**
**15,016**
**105,649**|2020
Total
funds
£
47,660
214,613
2,550
-
2,333
267,156
285,254
917
286,171
(10,823)
(29,838)
-
(29,838)
132,257
102,419|
|---|---|
The notes form part of these financial statements
Page 7
31st M3rch 2021
2021
2020
Total
funds
fvEKts
funds
FIXED ASSETS
InVestrrTrts
14
32.546
CURRENT ASSETS
Debtors
cash at b3nk8rKI In hand
15
8537
8,537
67815
15.454
66.328
14016
14016
75.852
81,782
CREDtroRS
Arwnts falling due Mthin ore year
16
(102891
{10289)
111,9)91
So47
14016
69,873
15.016
105.649
102,419
15,016
105,649
102,419
FUNDS
18
Restricaed fur¥Js
15.016
8,860
TOTAL FUNDS
105.649
102,419
ended 31st March 2021.
The memtrErs have Tr)t requwed the crynpaTty to 0 an audit of it5 ffin8r¥Jal statwnents for the year ended
31st Marcth 2021 in alOrdance 1th Seth"on 476 the Compartsw Art2c.
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JHall-Tn
**Relate Worcestershire**
## **Notes to the Financial Statements for the Year Ended 31st March 2021**
## **1. STATUTORY INFORMATION**
The charity is a company limited by guarantee. The members of the company are the trustees named in the Trustees' Report. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1.
## **2. ACCOUNTING POLICIES**
## **BASIS OF PREPARING THE FINANCIAL STATEMENTS**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is not a larger charity.
## **INCOME**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Grant income, including government grants, is recognised on a performance basis.
Furlough grant income, receivable as part of the Coronavirus Job Retention Scheme, is recognised in line with the corresponding wages expense against which the claim is made.
Income from charitable activities for services provided is recognised in line with the provision of those services.
Investment income is recognised when the relating investments issue notice of distribution to its investors.
## **EXPENDITURE**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **INVESTMENTS**
Investments quoted on a recognised stock exchange or whose value derives from them (CIFs, etc) are valued at market value at the year end. Both realised and unrealised gains are shown under 'net gains / (losses) on investments' on the face of the SoFA.
## **ALLOCATION AND APPORTIONMENT OF COSTS**
The cost of subsidised and bursary counselling sessions have been calculated at £60 per session. The total costs of bursaries awarded have been allocated to the restricted bursary funds.
## **TANGIBLE FIXED ASSETS**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% on cost
## **TAXATION**
The charity is exempt from corporation tax on its charitable activities.
## **FUND ACCOUNTING**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Page 9
continued...
**Relate Worcestershire**
## **Notes to the Financial Statements - continued for the Year Ended 31st March 2021**
## **2. ACCOUNTING POLICIES - continued**
## **FUND ACCOUNTING**
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **LEASING COMMITMENTS**
Rentals paid under operating leases or licences are charged to the statement of financial activities.
## **PENSION COSTS**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **DONATED GOODS AND SERVICES**
Donated goods and services are measured at fair value when control over the economic benefit has passed to the charity.
## **FINANCIAL INSTRUMENTS**
The charity has elected to apply the provisions of Section 11' Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised when the charity becomes party to contractual provisions of the instrument.
Financial assets are offset, with the net amounts presented in the accounts where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## **Basic Financial Assets**
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
## **Basic Financial Liabilities**
Basic Financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future receipts, discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of the operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction cost.
## **3. DONATIONS AND LEGACIES**
|Unrestricted
funds
£
Donations
**2,033**
Grants
**51,290**
Donated services and facilities
**13,800**
**67,123**|Restricted
funds
£
**-**
**51,150**
**-**
**51,150**|**2021**
**Total**
**funds**
**£**
**2,033**
**102,440**
**13,800**
**118,273**|2020
Total
funds
£
5,137
28,723
13,800|
|---|---|---|---|
||||47,660|
## **DONATED SERVICES AND FACILITIES**
The Charity would like to acknowledge their gratitude to the Sanctuary Housing Group for the provision of the premises at 19 Castle Street at a substantially reduced rent. The difference between the market value of the rent and the rent paid has been recognised as a donated service of £13,800.
Page 10
continued...
**Relate Worcestershire**
## **Notes to the Financial Statements - continued for the Year Ended 31st March 2021**
## **3. DONATIONS AND LEGACIES - continued**
Grants received, included in the above, are as follows:
|The Grimley Charity
The Sir Jules Thorn Charitable Trust
The Ratcliff Foundation
The Roger & Douglas Turner Charitable Trust
The Blakemore Foundation
Souter Charitable Trust
Dumbreck Charity
Eveson Charitable Trust
Edward Cadbury Charitable Trust
Langdale Trust
Laslett's Charities
The Eric W Vincent Trust Fund
The Heart of England Community Foundation
E F Bulmer Benevolent Fund
The Albert Hunt Trust
Baron Davenport's Charity
The Rowlands Trust
William A Cadbury Charitable Trust
Coronavirus Job Retention Scheme
Redditch Borough Council
Worcestershire County Council
The National Lottery
Edward and Dorothy Cadbury Trust
Worcester City Council
Worcestershire Community Foundation
Worcestershire County Councillors' Divisional Fund Scheme|**2021**
**£**
**500**
**1,000**
**2,000**
**3,000**
**150**
**3,000**
**500**
**3,000**
**2,000**
**3,000**
**3,000**
**500**
**1,000**
**2,000**
**-**
**1,000**
**4,000**
**500**
**31,377**
**4,000**
**-**
**20,000**
**1,000**
**11,913**
**1,000**
**3,000**
**102,440**|2020
£
500
750
2,000
3,000
200
3,000
500
3,000
2,000
3,000
1,000
500
1,000
3,000
2,000
500
-
-
273
-
2,500
-
-
-
-
-|
|---|---|---|
|||28,723|
## **OTHER TRADING ACTIVITIES**
## **4.**
|**OTHER TRADING ACTIVITIES**|||||
|---|---|---|---|---|
||||**2021**|2020|
||Unrestricted|Restricted|**Total**|Total|
||funds|funds|**funds**|funds|
||£|£|**£**|£|
|Social lotteries|**98**|**-**|**98**|-|
|**INVESTMENT INCOME**|||||
||||**2021**|2020|
||Unrestricted|Restricted|**Total**|Total|
||funds|funds|**funds**|funds|
||£|£|**£**|£|
|Dividend income|**1,612**|**-**|**1,612**|1,436|
|Interest receivable|**-**|**-**|**-**|897|
||**1,612**|**-**|**1,612**|2,333|
## **5. INVESTMENT INCOME**
Page 11
continued...
## **Relate Worcestershire**
## **Notes to the Financial Statements - continued for the Year Ended 31st March 2021**
|**6.**|**CHARITABLE ACTIVITIES COSTS**|||||
|---|---|---|---|---|---|
||||Direct|Support||
||||Costs (see|costs (see||
||||note 7)|note 8)|Totals|
||||£|£|£|
||Counselling||**95,768**|**162,672**|**258,440**|
||Training||**181**|**-**|**181**|
||||**95,949**|**162,672**|**258,621**|
|**7.**|**DIRECT COSTS OF CHARITABLE ACTIVITIES**|||||
|||||**2021**|2020|
|||||**£**|£|
||Staff costs|||**87,601**|103,260|
||Counsellors and psycho-sexual therapy expenses|||**8,167**|8,751|
||Costs of training courses|||**181**|917|
||Bad debts|||**-**|460|
|||||**95,949**|113,388|
|**8.**|**SUPPORT COSTS**|||||
|||||Governance||
||Management||Finance|costs|Totals|
|||£|£|£|£|
||Counselling|**157,683**|**3,236**|**1,753**|**162,672**|
||All support costs have been allocated against counselling activities,||due to the decreased training activity.|||
||Support costs, included in the above, are as follows:|||||
|||||**2021**|2020|
||||||Total|
|||||Counselling|activities|
|||||**£**|£|
||Wages|||**93,953**|**97,537**|
||Social security|||**2,776**|**3,735**|
||Pensions|||**1,518**|**1,507**|
||Rent and associated costs|||**16,907**|**29,616**|
||Service charge|||**11,397**|**11,229**|
||Insurance|||**2,508**|**2,485**|
||Telephone|||**1,918**|**2,156**|
||Computer software costs|||**10,320**|**7,191**|
||Postage and stationery|||**2,768**|**4,168**|
||Sundries|||**1,599**|**3,052**|
||Repairs and maintenance|||**12,019**|**3,073**|
||Executive expenses|||**-**|**1,806**|
||Bank charges|||**3,236**|**3,495**|
||Accountancy and legal fees|||**1,753**|**1,733**|
|||||**162,672**|**172,783**|
Page 12
continued...
**Relate Worcestershire**
## **Notes to the Financial Statements - continued for the Year Ended 31st March 2021**
## **9. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||**2021**|2020|
|---|---|---|
||**£**|£|
|Other operating leases|**16,907**|29,616|
|Independent Examiner's Fee|**1,740**|1,680|
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31st March 2021 nor for the year ended 31st March 2020.
## **TRUSTEES' EXPENSES**
There were no trustees' expenses paid for the year ended 31st March 2021. For the year ended 31st March 2020 one trustee was paid travel expenses totalling £33 and one trustee incurred travel expenses of £36 but donated this amount to the charity.
## **11. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|**2021**
**£**
**179,500**
**4,026**
**2,322**
**185,848**|2020
£
198,227
5,333
2,479|
|---|---|---|
|||206,039|
Total remuneration paid to key management personnel during the year was £37,923 (2020: £38,253).
The average monthly number of employees during the year was as follows:
## **12.**
|Administration
Direct charitable work
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
21,710
**Charitable activities**
Counselling
214,613
Training
2,550
Investment income
2,333
**Total**
241,206
**EXPENDITURE ON**
**Charitable activities**
Counselling
261,088
Training
917|**2021**
**8**
**13**
**21**
Restricted
funds
£
25,950
-
-
-
25,950
24,166
-|2020
9
14
23
Total
funds
£
47,660
214,613
2,550
2,333
267,156
285,254
917|
|---|---|---|
Page 13
continued...
## **Relate Worcestershire**
## **Notes to the Financial Statements - continued for the Year Ended 31st March 2021**
|**12.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
funds
£
**Total**
262,005
Net gains/(losses) on investments
(10,823)
**NET INCOME/(EXPENDITURE)**
(31,622)
**Transfers between funds**
(5,392)
**Net movement in funds**
(37,014)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
130,573
**TOTAL FUNDS CARRIED FORWARD**
93,559
**13.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1st April 2020
Disposals
At 31st March 2021
**DEPRECIATION**
At 1st April 2020
Eliminated on disposal
At 31st March 2021
**NET BOOK VALUE**
At 31st March 2021
At 31st March 2020
**14.**
**FIXED ASSET INVESTMENTS**
**MARKET VALUE**
At 1st April 2020
Revaluations
At 31st March 2021
**NET BOOK VALUE**
At 31st March 2021
At 31st March 2020|Restricted
Total
funds
funds
£
£
24,166
286,171
-
(10,823)
1,784
(29,838)
5,392
-
7,176
(29,838)
1,684
132,257
8,860
102,419
Computer
equipment
£
**6,063**
**(4,729)**
**1,334**
**6,063**
**(4,729)**
**1,334**
**-**
-
Listed
investments
£
**32,546**
**7,540**
**40,086**
**40,086**
32,546|
|---|---|
There were no investment assets outside the UK.
Page 14
continued...
**Relate Worcestershire**
## **Notes to the Financial Statements - continued for the Year Ended 31st March 2021**
## **15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**15.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|
|Trade debtors
Other debtors
Prepayments and accrued income
**16.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
Pensions
Deferred income
Accrued expenses|**2021**
**£**
**658**
**-**
**7,879**
**8,537**
**2021**
**£**
**2,925**
**-**
**425**
**285**
**6,654**
**10,289**|2020
£
9,431
433
5,590|
|||15,454|
|||2020
£
620
1,943
388
285
8,673|
|||11,909|
Deferred income relates to fees received in advance for courses yet to be held. The charity had a commitment at the reporting date to provide these courses, therefore the income has been deferred and is not recognised in this period.
## **17. LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
|Within one year
Between one and five years
In more than five years
**18.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
Refurbishment fund
**Restricted funds**
Adult Bursary Fund
Carpet Fund
Covid-19 Bursary Fund
**TOTAL FUNDS**|At 1.4.20
£
**80,879**
**12,680**
**93,559**
**5,760**
**3,100**
**-**
**8,860**
**102,419**|Net
movement
in funds
£
**(2,146)**
**-**
**(2,146)**
**9,256**
**(3,100)**
**(780)**
**5,376**
**3,230**|**2021**
**£**
**4,192**
**7,478**
**1,200**
**12,870**
Transfers
between
funds
£
**(780)**
**-**
**(780)**
**-**
**-**
**780**
**780**
**-**|2020
£
2,731
6,000
1,200
9,931
At
31.3.21
£
**77,953**
**12,680**|2020
£
2,731
6,000
1,200|
|---|---|---|---|---|---|
||||||9,931|
|||||**90,633**
**15,016**
**-**
**-**||
|||||**15,016**||
|||||**105,649**||
Page 15
continued...
## **Relate Worcestershire**
## **Notes to the Financial Statements - continued for the Year Ended 31st March 2021**
## **18. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Redditch Fund
Adult Bursary Fund
Older People's Bursary Fund
Younger People's Bursary
Bromsgrove Fund
Hereford Fund
Carpet Fund
CPD, Supervision and Training Fund
Covid-19 Bursary Fund
Reopening Fund
Coronavirus Support Fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
Refurbishment fund
**Restricted funds**
Adult Bursary Fund
Older People's Bursary Fund
Younger People's Bursary
Carpet Fund
CPD, Supervision and Training Fund
**TOTAL FUNDS**|Incoming
resources
£
**203,161**
**4,000**
**10,650**
**3,000**
**1,500**
**1,000**
**2,000**
**-**
**3,000**
**10,000**
**5,000**
**11,000**
**51,150**
**254,311**
At 1.4.19
£
117,893
12,680
130,573
-
1,084
-
600
-
1,684
132,257|Resources
expended
£
**(212,847)**
**(4,000)**
**(1,394)**
**(3,000)**
**(1,500)**
**(1,000)**
**(2,000)**
**(3,100)**
**(3,000)**
**(10,780)**
**(5,000)**
**(11,000)**
**(45,774)**
**(258,621)**
Net
movement
in funds
£
(31,622)
-
(31,622)
5,760
(1,626)
(4,394)
2,500
(456)
1,784
(29,838)|Gains and
Movement
losses
in funds
£
£
**7,540**
**(2,146)**
**-**
**-**
**-**
**9,256**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**(3,100)**
**-**
**-**
**-**
**(780)**
**-**
**-**
**-**
**-**
**-**
**5,376**
**7,540**
**3,230**
Transfers
between
At
funds
31.3.20
£
£
(5,392)
80,879
-
12,680
(5,392)
93,559
-
5,760
542
-
4,394
-
-
3,100
456
-
5,392
8,860
-
102,419|
|---|---|---|---|
Page 16
continued...
**Relate Worcestershire**
## **Notes to the Financial Statements - continued for the Year Ended 31st March 2021**
## **18. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Adult Bursary Fund
Older People's Bursary Fund
Younger People's Bursary
Bromsgrove Fund
Hereford Fund
Carpet Fund
CPD, Supervision and Training Fund
**TOTAL FUNDS**|Incoming
resources
£
241,206
11,700
4,000
-
1,000
3,000
2,500
3,750
25,950
267,156|Resources
expended
£
(262,005)
(5,940)
(5,626)
(4,394)
(1,000)
(3,000)
-
(4,206)
(24,166)
(286,171)|Gains and
Movement
losses
in funds
£
£
(10,823)
(31,622)
-
5,760
-
(1,626)
-
(4,394)
-
-
-
-
-
2,500
-
(456)
-
1,784
(10,823)
(29,838)|
|---|---|---|---|
## **TRANSFERS BETWEEN FUNDS**
A transfer of £780 has been made from the General Unrestricted Fund to the Covid-19 Bursary Fund to cover the overspend of the grant income during the year.
## **19. RELATED PARTY DISCLOSURES**
During the year ended 31 March 2021 one trustee made donations to the charity totalling £50, none of which had any restrictions.
## **20. PURPOSE OF FUNDS**
## **UNRESTRICTED FUNDS**
## **General Fund**
The unrestricted fund can be used for any charitable purpose within the charity's objects and approved by the Trustees. It is the policy of the charity to build a reserve of three months' operating costs in this fund. The fund balance at 31 March 2021 was £77,953 (2020: £80,879).
## **Refurbishment Fund**
This fund is designated to provide for any refurbishment costs should the charity move premises in the future. The fund balance at 31 March 2021 was £12,680 (2020: £12,680)
## **RESTRICTED FUNDS**
## **Bromsgrove Fund**
The restricted fund re The Bromsgrove Fund was established for the purpose of providing counselling services in the Bromsgrove area. The fund balance at 31 March 2021 was £nil (2020: £nil).
## **Hereford Fund**
The restricted fund re The Hereford Fund was established for the purpose of providing counselling services in Hereford. The fund balance at 31 March 2021 was £nil (2020: £nil).
## **Redditch Fund**
The restricted fund re The Redditch Fund was established for the purpose of providing counselling services in Redditch. The fund balance at 31 March 2021 was £nil (2020: £nil).
## **Adult Bursary Fund**
The restricted fund re the Adult Bursary Fund was established for the purpose of subsidising counselling sessions for adults. The fund balance at 31 March 2021 was £15,016 (2020: £5,760).
Page 17
continued...
**Relate Worcestershire**
## **Notes to the Financial Statements - continued for the Year Ended 31st March 2021**
## **20. PURPOSE OF FUNDS - continued**
## **Older People's Bursary Fund**
The restricted fund re the Older People's Bursary Fund was established for the purpose of subsidising counselling sessions for older clients. The fund balance at 31 March 2021 was £nil (2020: £nil).
## **Younger People's Bursary Fund**
The restricted fund re the Younger People's Bursary Fund was established for the purpose of subsidising counselling sessions for younger clients. The fund balance at 31 March 2021 was £nil (2020: £nil).
## **Carpet Fund**
This fund was restricted for the purpose of replacing the carpet in the office and was spent in this financial year. The fund balance at 31 March 2021 was £nil (2020: £3,100).
## **CPD and Supervision Fund**
This fund is restricted for the purpose of funding CPD and supervision costs. The fund balance at 31 March 2021 was £nil (2020: £nil).
## **Covid-19 Bursary Fund**
This restricted fund was created for the purpose of providing subsidised or free of charge counselling sessions to anyone impacted by Covid-19 in the community. The funds were spent in full in the year and the balance at 31 March 2021 was therefore £nil (2020: £nil).
## **Reopening Fund**
This restricted fund was created for the purpose of purchasing equipment to enable the charity to return to face-to-face counselling, as well the purchase of laptops for counsellors. The funds were spent in full in the year and the balance at 31 March 2021 was therefore £nil (2020: £nil).
## **Coronavirus Support Fund**
This restricted fund was created for the purpose of funding fixed support costs which remained payable during the pandemic. The funds were spent in full in the year and the balance at 31 March 2021 was therefore £nil (2020: £nil).
Page 18