2025-03-31-accounts - The Family & Relationship Centre

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Registered number: 03209287 Charity number: 1057291 The Family & Relationship Centre Limited (fornierly Relate North East London Limited) (A Company Limited by Guarantee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) CONTENTS Page Reference and Administrative Details of the Company, its Trustees and Advisers Trustees. Report Trustees. Responsibilities Statement Independent Examinerfs Report Statement of Financial Activities Balance Sheet 10 Statement of Cash Flows 11 Notes to the Financial Statements 12-27

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Trustees G Hawker, Chair (resigned 1 October 2025) B Bezdel (resigned 1 October 2025) M Grant (resigned 1 October 2025) T Slyce (resigned 1 October 2025) P Whiteside M Gentry (resigned 1 October 2025) M Wallace (resigned 1 October 2025) C Hettersley (appointed 1 October 2025) G Drugan (appointed 1 October 2025) G Lowe (appointed 1 October 2025) B Shuttleworth (appointed 1 October 2025) Company registered number 03209287 Charity registered number 1057291 Registered office Unit 2 Stanton Gate 49 Mawney Road Romford England RM7 7HL Chief executive officer Caroline Hattersley Independent examiners Larking Gowen LLP Chartered Accountants 1 Claydon Business Park Great Blakenham Ipswich IP6 ONL Bankers Natwest Bank PIC Hornchurch RM12 4UL Charities Aid Foundation 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Page 1

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report together with the financial statements of The Family & Relationship Centre Ltd (formerly Relate North East London Limited) for the year 1 April 2024 to 31 March 2025. The Annual Report serves the purpose of both a Trustees, Report and a Directors Report under Company Law. The trustees confirm that the Annual Report and Financial Statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting stsndard applicable in the UK and Republic of Ireland {FRS102) (effective 1st January 2019). sin the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 has been omitted. As described later in this report. the charity stopped operating after the year end. Most governance and activities described in the present tense in this report have now ased. Structure, Governance and Management The charity is constituted as a company limited by guarantee, incorporated on 7 June 1996 and registered as a charity on 2nd August 1996 and is therefore govemed by a Memorandum and Articles of Association. In the event of the company being wound up. members are required to contribute an amount not exceeding £1. Recruitment of the Management Committee The Directors of the Company are also charity trustees for the purposes of Charity Law and under the company's Articles are known as Members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Managing Committee are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting. The Management committee has the power to appoint additional trustees as it considers fit. The committee meets regularly to review and give direction to the running of the Charity. in order to retain this mix, trustees are asked to provide a list of their skills (updated every year). Should any of these skills be lost due to retirement or similar we can ensure that individuals who have the appropriate skill set are approached to offer themselves for election onto the management committee. Trustee Induction and Training New trustees have a series of meetings with the senior officers of the charity and the Chair of Trustees which cover.. Obligations of the management committee members The main documents which set out the management framework for the charity, including the Memorandum and Articles Resourcing and the current financial position as set out in the latest published accounts Future plans and objectives. Trustees are also encouraged to access the online induction training which is available on the Relate intranet, and trustees are invited to attend ad hoc training events which occur throughout the year. Trustees Indemnity Insurance Insurance includes trustee indemnity insuran, which provides against third paty claims arising from breach of professional duty by any reason of neglect. error or omission committed in good faith by any of the paid advisors or volunteers. Risk Management A risk register was established in 2008 and continues to be updated at least annually or more frequently if required. Where appropriate, systems have been established to mitigate the risks which the charity faces. Page 2

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Significant external risks to funding highlighted in the original risk review led to the development of a strategic plan which allows for the diversification of funding and activities, intemal control risks are minimized by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety. and we have engaged a specific Health and Safety Information provider, Peninsula. to help us with this. For a monthly fee they provide all health and safety information, guidelines and help with issues. To comply with requirements for continued British Association for Counselling and Psychotherapy accreditstion and the College of Mediators and Family Mediation Council. procedures are periodically reviewed, and changes made where necessary. Objects of the Charity, Principal Activities and Organisation of Our Work The key objectives of the charity are.. To educate the public concerning the nature of relationships with particular reference to emotional, physical and sexual relationships and with a view to developing personal responsibilities and enriching family life To promote research into all aspects of relationships and to publish the results To safeguard and protect the good health both mental and physical of adults and children and to prevent poverty, hardship and distress caused by the break-up of relationships. To this end the charity provides counselling. education and training, and family mediation services. The charity was affiliated to Relate (Relate Ltd to November 2024 then Relate at Family Action from January 2025) until June 2025 which provided services and advi to charities following their national strategy in relation to counselling, training and mediation. The counselling ServIS is accredited by the British Association of Counselling and Psychotherapy. The family mediation Servi is affiliated to the College of Mediators, who are members of the Family Mediation Council Financial Review This was a year of considerable financial challenge for the charity. Reflecting the challenges faces by most charities and the extemal context. With the ongoing cost of living crisis and ever-increasing inflation. Added to that the insolvency of Relate Ltd in November 2024 presented a significant challenge to the charity. With the challenges to related to the transition of the Relate brand from Relate Itd to Family Action, there was a dramatic drop in client business which it has not been possible to recover from. Following this, the loss of the Relate brand on June 1st 2025 meant that the charity (which became The Family & Relationship Centre) and joined the Relationship England and Wales Network, looked for alternative ways to secure our future. This resulted in a positive merger with the charity TLC'.Talk Listen Change in October 2025 further discussed in note 24. Going Concern As disclosed in note 24, since the year end the Charity transferred all its operations. assets & liabilities into TLC: Talk. Leam, Change (Registered Charity: 512710) . Therefore these accounts are prepared on a basis other than going concem. Numbers of clients for counselling this year: Period: 1st April 2024 - 31st March 2025 We provided support to 1642 people We delivered 5989 sessions. Number of clients for mediation this year: Period - 1st April 2024 - 31st March 2025 Page 3

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 We provided support for 694 people for MIAMS: Private: 479 Legal Aid: 215 We conducted 208 mediation cases: Private Cases: 144 Child Only: Property & Finance: All Issues: 59 cases 44 cases 41 cases Legal Aid Cases: 64 Child Only: Property & Finance: All Issues: 39 cases 10 cases 15 cases Number of children involved in Mediation: 594 Number of children involved in Child Inclusive Mediation: 12 Future Developments Following the merger with TLC: Talk. Listen Change, in October 2025 our focus is now on integration of the staff team. Public Benefit In keeping with changing legislative requirements. we have been reviewing our service in the light of the public benefit we offer as a charity. We feel that the work we offer provides families and couples with a haven in which to make some of the most important decisions in their lives, both for themselves and their children. Taking the route offered through our Counselling and Mediation services, clients can work through their issues in a dignified manner without the stresses of outside interventions by family, friends or lawyers, however well meaning. Our Mediation service provides a practical way of divorcing or separating whilst encouraging parents to cooperate with each other, rather than in an adversarial manner often found when solicitors are used. We particularly stress the impact on the entire family if this is not handled in a way that puts the child in the centre. We offer cost effective, helpful ways of working together with an ex- partner to ensure the family, in whatever new grouping, stays together. Parents who reach the conclusion that they are going to separate through the help of their counsellor are better prepared for the changes that will happen in their family. Those who decide to stay together are far more aware of the impact of good communications within the family, and usually become a stronger family unit, much less likely to have problems as their children move through the turbulent teenage years. Our support for children aged 5 - 11 means that fewer children are excluded from school. and children who attend our seNices are far less disruptive in school, thus enabling other children to progress. Also. much research shows that addressing potential mental health issues at a very young age avoids further interventions later, particularly around the teenage years. Moving on to our youth work for young people aged 11-19, we know that there are enormous public benefits from the work, mainly in developing social responsibility, lessening of antisocial behaviour, high achievement levels, lessening of risky sexual behaviour, and improved mental health levels, in particular around anxiety, bullying and eating disorders. We continue to offer reduced and low cost counselling and mediation to those that cannot afford to pay the going rate. though the numbers of people needing this low and reduced cost provision are increasing. Page 4

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Transactions and financial position The Statement of Activities show an income of £764.87 (2023124 - £767,955) for the year. This year the charity reported a deficit of £174.773 {2023124- deficit of £192,803). Direct expenditure was 35.6 / (2023124- 37.9 % ) of the charity's total expenditure. Reserves Policy The charity established a policy of holding a minimum of three months costs, with an aim of increasing this to six months costs. As at 31st March 2025 the charity had free reserves. excluding designated funds, of £374,508 which represents 5 months running costs. Since the year end. all reseeS have been transferred out of the charity. Approved by order of the members of the board of Trustees and signed on their behalf by: B Shuttleworth Trustee and Treasurer Date: 16 Dec 2025 Page 5

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Trustees (who are also the directors of the Company for the purposes of company lawl are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial Under company law. the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure. for that period. In preparing these financial statements, the Trustees are required to: select suitable accounting policies and then apply them consistently., observe the methods and principles of the Charities SORP (FRS 102); make judgments and accounting estimates that are reasonable and prudent. state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going conrn basis unless it is inappropriate to presume that the Company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees and signed on its behalf by: Sor6ort* B Shuttleworth Trustee and Treasurer Date: 16 Dec 2025 Page 6

THE FAMILY & RELATIONSHIP CENTRE LIMITED

(A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

Independent Examiner's Report to the Trustees of The Family & Relationship Centre Limited ('the Company')

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and Basis of Report

As the Trustees of the Company (and 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 the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants for England & Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I confirm that other than the matters disclosed below there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Emphasis of matter

I draw attention to note 2.3 and 24 of the financial statements which disclose the post year end transfer of operations, assets and liabilities to another charity and cessation of activities.

Page 7

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 This report is made solely to the Company's Trustees. as a body. in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters l am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body. for my work or for this report. Signed.. Dated: 17/12/2025 Giles Kerkham FCA DChA Larking Gowen LLP Chartered Accountants Ipswich Page 8

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds 2025 Restricted funds 2025 Total funds 2025 Total funds 2024 Note Income from: Donations 151 151 Charitable activities 638,919 1,845 5,417 65,918 52,625 691.544 1,845 5,417 65,918 761,621 1.865 4,469 Other trading activities Investments Other income Total income 712,250 52,625 764,875 767,955 Expenditure on: Trading activities Charitable activities 870 870 885,969 52,470 938.439 962,213 Total expenditure 886,839 52,470 939.309 962,213 Net (expenditure)lincome before net (losses)Igains on investments Net (losses)Igains on investments (174,589) (339) 155 (174,434} (339) (194.258) 1,455 Net movement in funds (174,928) 155 {174,773) (192,803) Reconciliation of funds: Total funds brought forward Net movement in funds 601,906 (174,928) 601,906 (174,773) 794, 709 (192.803) 155 Total funds carried forward 426,978 155 427,133 601,906 The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditue relates to discontinued activities. The notes on pages 12 to 27 form part of these financial statements. Page 9

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) REGISTERED NUMBER: 03209287 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note Fixed assets Tangible assets Investments 13 256,566 149,630 571,833 19,969 14 406,196 591,802 Current assets Debtors 15 17,172 25,425 26,161 49.634 Cash at bank and in hand 42,597 75, 795 Creditors= amounts falling due within one year 16 {21,660) (65,691) Net current assets 20,937 10.104 Total net assets 427,133 601,906 Charity funds Restricted funds 17 155 Unrestricted funds 17 426,978 601,906 Total funds 427,133 601,906 The Company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordan with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by.. Sarb B Shuttleworth Trustee and Treasurer Date: 16 Dec 2025 The notes on pages 12 to 27 form part of these financial statements. Page 10

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash flows from operating activities Net cash used in operating activities {265,544} (180, 158) Cash flows from investing activities Sale of tangible fixed assets Purchase of fixed asset investments 365,918 (180,000) Purchase of tangible fixed assets Proceeds from sale of investments Interest income (69,406) 1 TT,000 4,469 50,000 5.417 Net cash provided by investing activities 241,335 112,063 Cash flows from financing activities Net cash provided by financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year (24,209) 49,634 (68,095) 117,729 Cash and cash equivalents at the end of the year 25,425 49,634 The notes on pages 12 to 27 form part of these financial statements Page11

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 General information The Family & Relationship Centre Limited is a company limited by guarantee incorporated in England and Wales, registration number 03209287. The registered office is Unit 2, Stanton Gate, 49 Mawney Rd, Romford RM7 7HL. The Family & Relationship Centre Limited changed it's name from North East London Limited on 11 June 2025. Accounting policies 2.1 Basis of preparation of financial statements The financial statements 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 accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The Family & Relationship Centre Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1. The significant accounting policies applied in the preparation of these financial ststements are set out below. These policies have been consistently applied to all years presented unless othemise stated. 2.2 Company status The charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. 2.3 Going concern The trustees assess whether the use of going conrn is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concem. The trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements As disclosed in note 24. the Charity transferred all its operations, assets & liabilities into TLC.. Talk, Learn, Change (Registered Charity: 512710). Therefore these accounts are prepared on a basis other than going concern. No adjustments have been made to the accounting policies or accounts figures as a result of the transfer Page 12

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (continued) 2.4 Income All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Voluntary income is received by way of grants, donations and gifts and is included in full 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. Interest receivable is included when receivable. Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service. 2.5 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 settlement will be required and the amount of the obligation can be measured reliably. Costs of income from other activities comprise the costs associated with attracting voluntary income. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Govemance costs include those costs associated with organisational administration and compliance with constitutional and statutory requirements. Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the company. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements. Costs of generating funds are costs incurred in attracting voluntsry income, and those incurred in trading activities that raise funds. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Expenditure on raising funds includes all expenditure incurred by the Company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives. as well as any associated support costs. Page 13

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (continued) 2.6 Interest receivable Interest on funds held on deposit is included when re1vable and the amount can be measured reliably by the Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. 2.7 Taxation No provision for taxation is included in the financial statements as the charitable company is entitled to exemption from tax afforded by Section 505 of the income and Corporation Taxes Act 1988. 2.8 Tangible fixed assets and depreciation Expenditure on machinery, fixtures. fittings and equipment, and donated goods which exceeds £500 are capitalised. Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. No depreciation is provided on freehold buildings based on anticipated value on resale. The properties are reviewed annually for impairment. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, on a reducing balan basis. Depreciation is provided on the following basis.. Short-temi leasehold property Office equipment Computer equipment 25 % of net book value 25 % of net book value 2.9 Investments Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses. whether realised or unrealised. are combined and presented as 'Gainsl(Losses) on investments, in the Statement of Financial Activities. 2.10 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 2.11 Cash at bank and in hand Cash at bank and in hand includes cash and short-temi highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Page 14

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (continued) 2.12 Liabilities and provisions Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event. it is probable that a transfer of economic benefit will be required in settlement. and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as adVand payments for the goods or services it must provide. 2.13 Financial instruments The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 2.14 Operating leases Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term. 2.15 Pensions The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year. 2.16 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Income from donations Unrestricted funds 2025 Total funds 2025 Total funds 2024 Donations 151 151 Page 15

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Income from charitable activities Unrestricted Restricted funds funds 2025 2025 Total funds 2025 Counselling - RCO Payment Counselling Schools Counselling - Courses Counselling - Grocery AidlBWC Counselling - CCG Funding Mediation - CCG Mediation Client Fees 422,177 14,920 3,250 25,702 422.177 14,920 3.250 25,702 23.484 9,641 141.930 30,940 23,484 9,641 141,930 30,940 Mediation - LSC mediation contract FIF Xtra grant funding Winter pressures funding Lottery Grant 19,500 19.500 638,919 52,625 691.544 Unrestricted funds 2024 Restricted funds 2024 Total funds 2024 Counselling - RCO Payment Counselling Schools Counselling - Courses Counselling - Grocery AidlBWC Counselling - CCG Funding Mediation - CCG 469,486 17,370 1,300 36,395 469,486 17,370 1.300 36,395 22.800 9,360 140,471 37,735 3,224 23,480 22.800 9,360 Mediation Client Fees Mediation - LSC mediation contract 140,411 37,735 FIF Xtra grant funding Winter pressures funding 3,224 23,480 726,237 35,384 761,621 Page 16

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Income from other trading activities Income from non charitable trading activities Unrestricted funds 2025 Total funds 2025 Total funds 2024 Rental income 1,845 1,845 1,865 Investment income Unrestricted funds 2025 Total funds 2025 Total funds 2024 Income from listed investments 4,349 1,068 4.349 1,068 3,685 [84 Interest received 5,417 5,417 4.469 Other incoming resources Unrestricted funds 2025 Total funds 2025 Total funds 2024 Profit on sale of fixed assets 65,918 65,918 Page 17

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Trading expenses Unrestricted funds 2025 Total funds 2025 Total funds 2024 Charity shop expenditure 870 870 The retsil operation aSed during 2019. Expenditure in 2025 was for the service charges and utilities of the retail property which could not be used for the other operations and rent refunded. Analysis of expenditure by activities Activities undertaken directly 2025 Support costs 2025 Total funds 2025 Counselling Mediation 251,580 83,250 466,564 137,045 718.144 220,295 334,830 603,609 938,439 Activities undertaken directly 2024 Support costs 2024 Total funds 2024 Counselling Mediation 273, 162 91,798 480,983 116,270 754, 145 208,068 364,960 597,253 962,213 Page 18

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Analysis of expenditure by activities (continued) Analysis of support costs Total funds 2025 Counselling 2025 Mediation 2025 Premises 97,567 272,434 3,294 42,589 14,883 7,943 5,648 19,534 2,672 29,180 44,111 35,189 16,063 5,749 2,917 1,024 1,818 994 126,747 316,545 38.483 58,652 20.632 10,860 6.672 21,352 3.666 Support Staff Salaries External Staff Costs IT, Communications and Office Costs Legal & Professional Bank & RCO Charges other Staff Costs Irrecoverable VAT Governance costs 466,564 137,045 603.609 Total funds 2024 Counselling 2024 Mediation 2024 Premises 83,994 281,026 6,483 52,255 11,095 11,930 9,540 20,094 4,566 31,657 31,079 30,873 72.739 3, 782 3.634 1,027 115,651 312,105 37,356 64.994 14,877 15.564 10,567 20,094 6,045 Support Staff Salaries External Staff Costs IT, Communications and Office Costs Legal & Professional Bank & RCO Charges other Staff Costs Irrecoverable VAT Governance costs 1,479 480,983 116,270 597,253 10. Independent examiner's remuneration The independent examinerfs remuneration amounts to an independent examiner fee of £3,700 (2024 - £3,525). Page 20

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 11. Staff costs 2025 2024 Wages and salaries Social security costs Pension costs 566,930 36,009 12,921 605,297 29.178 13,293 615,860 647, 768 The average number of persons employed by the Company during the year was as follows: 2025 No. 2024 No. Employees 56 62 The number of employees whose employee benefits {excluding employer pension costs) exeded £60,000 was.. 2025 No. 2024 No. In the band £60,001- £70,000 In the band £70,001- £80,000 The key management personnel of the charity comprise the trustees, the chief executive officer, service manager, mediation manager and Finance Offir. The total amount of employee remuneration reiVed by key management personnel for their ServIS to the charity was £188.828 (2024: 193,625) 12. Trustees. remuneration and expenses During the year, no Trustees reiVed any remuneration or other benefits (2024 - £NIL). During the year ended 31 March 2025, no Trustee expenses were been reimbursed (2024 - £NIL). Page 21

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13. Tangible fixed assets Short-term leasehold property Freehold property Office equipment Computer equipment Total Cost or valuation At 1 April 2024 Disposals 500,000 (300,000) 67,471 50,309 77,019 694,799 {300,000) At 31 March 2025 200,000 67,471 50,309 77,019 394,799 Depreciation At 1 April 2024 Charge for the year 11.245 11,245 48,858 62,863 3,538 122,966 15,267 At 31 March 2025 22.490 49,342 66,401 138.233 Net book value At 31 March 2025 200,000 44,981 967 10,618 256,566 At 31 March 2024 500,000 56,226 1,451 14,156 5T1,833 Page 22

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14. Fixed asset investments Listed investments Cost or valuation At 1 April 2024 Additions 19,969 180,000 (50,000) (339) Disposals Revaluations At 31 March 2025 149,630 Net book value At 31 March 2025 149.630 At 31 March 2024 19.969 15. Debtors 2025 2024 Due within one year Trade debtors 8.413 8,759 25,676 485 Prepayments and accrued income 17,172 26,161 16. Creditors: Amounts falling due within one year 2025 2024 Trade creditors other taxation and social security Other creditors 2,752 10.151 1,307 7.450 42, 756 9,172 1,125 12,638 Accruals and deferred income 21,660 65,691 Page 23

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. Statement of funds Statement of funds - current year Balance at 31 March 2025 Balance at 1 April 2024 Gainsl (Losses) Income Expenditure Unrestricted funds General Funds 601,906 712,250 (886,839) (339) 426,978 Restricted funds Lottery grant CCG funding 19,500 33,125 (19,500) (32,970) 155 52,625 (52,470) 155 Total of funds 601,906 764,875 {939,309) (339) 427,133 Restricted Funds FIF Xtra grant fund - FIF Extra was additional support by Essex County Council (ECC) to help children. young people and their families affected by the COVID-19 pandemic. CCG funding The restricted income from the CCG for the period April 2024 to March 2025 has been utilized to provide essential counselling and mediation services. The counselling seNices cover both CYP and family cases, while the mediation project supports parent-child and young people referrals. These funds are used in accordan with the temis of the CCG contract. ensuring transparency and adherence to the funding objectives Lottery grant - The restricted income from the lottery grant has been utilised for autism training for counselling staff aand then free counselling services for families. young people and individuals. Page 24

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. Statement of funds (continued) Statement of funds - prior year Balance at 31 March 2024 Balance at l Apnl 2023 Gains/ (Losses) Income Expenditure Unrestricted funds General Funds 794,127 732,571 (926,247) 1.455 601,906 Restricted funds FIF Xtra grant CCG funding 582 3.224 32,160 (3,806) (32, 160) 582 35,384 (35,966) Total of funds 794, T09 761,955 (962,213) 1.455 601,906 18. Analysis of net assets between funds Analysis of net assets between funds - current year Unrestricted Restricted funds funds 2025 2025 Total funds 2025 Tangible fixed assets Fixed asset investments 256,566 149,630 42,442 (21.660) 256,566 149.630 42,597 (21.660) Current assets Creditors due within one year 155 Total 426,978 155 427.133 Page 25

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 18. Analysis of net assets between funds (continued) Analysis of net assets between funds - prior year Unrestricted funds 2024 Total funds 2024 Tangible fixed assets Fixed asset investments 571.833 19,969 75. 795 (65,691) 571,833 19,969 T5. 795 (65,691) Current assets Creditors due within one year Total 601,906 601,906 19. Reconciliation of net movement in funds to net cash flow from operating activities 2025 2024 Net expenditure for the year (as per Statement of Financial Activities) {174,773) (192,803) Adjustments for: Depreciation charges GainslLosses on investments 15,267 339 16.447 (1,455) (4,469) Dividends, interests and rents from investments Profit from sale of fixed assets {5,417) (65,918) 8,989 (44,031) Decrease in debtors (Decrease)lincrease in creditors 2,372 (250) Net cash used in operating activities {265,544) (180, 158) 20. Analysis of cash and cash equivalents 2025 2024 Cash in hand 25,425 49,634 Total cash and cash equivalents 25.425 49,634 Page 26

THE FAMILY & RELATIONSHIP CENTRE LIMITED (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 21. Analysis of changes in net debt At 1 April 2024 Cash flows At 31 March 2025 Cash at bank and in hand 49,634 (24,209) 25.425 49,634 (24,209) 25.425 22. Operating lease commitments At 31 March 2025 the Company had commitments to make future minimum lease payments under non- cancellable operating leases as follows= 2025 2024 Not later than 1 year Later than 1 year and not later than 5 years 58,694 57,888 70,345 117,624 116,582 187,969 23. Related party transactions The Company has not entered into any related paty transaction during the year (2024 - nil), nor are there any outstanding balances owing betWn related parties and the Company at 31 March 2025. (2024 - nil). 24. Post balance sheet events As at 1 October 2025 all assets. liabilities and operations of the Charity were transferred to TLC: Talk, Listen, Change (Charity number. 512710) for nil consideration and operations within The Family & Relationship Centre Ltd ased. Page 27