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 ServI￿S 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 rese￿eS 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 con￿rn 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: 

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or 

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. 

I 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 con￿rn 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 re￿1vable 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 adVan￿d 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 direct costs
Total
funds
2025
Counselling
2025
Mediation
2025
Practitioner Salaries
219,012
26,512
6,056
80,849
755
1,646
299.861
27,267
7.702
Affiliation Fees
Marketing and Advertising
251,580
83,250
334.830
Total
funds
2024
Counselling
2024
Mediation
2024
Practitioner Salaries
245, 135
203
27,621
203
91,402
336,537
203
27,985
235
Recruitment & Training
Affiliation Fees
364
Marketing and Advertising
32
273, 162
91.798
364,960
Page 19

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) ex￿eded
£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 Offi￿r.
The total amount of employee remuneration re￿iVed by key management personnel for their ServI￿S
to the charity was £188.828 (2024: 193,625)
12.
Trustees. remuneration and expenses
During the year, no Trustees re￿iVed 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 betW￿n 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