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2020-10-31-accounts

REGISTERED CHARITY NUMBER: 1057328

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2020

FOR

THE ROCK CLINIC ASSOCIATION

Parkers Cornelius House 178-180 Church Road Hove East Sussex BN3 2DJ

THE ROCK CLINIC ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2020

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 11
Detailed Statement of Financial Activities 12

THE ROCK CLINIC ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST OCTOBER 2020

The trustees present their report with the financial statements of the charity for the year ended 31st October 2020. 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 Rock Clinic Association aims to provide psychological and counselling services to the general public and to provide placement opportunities for those training in the field.

The Trustees are satisfied that they have complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission.

Significant activities

This year has, of course, been characterised by Covid-19 and the repeat lockdowns experienced by the whole of the UK. Thanks to our pre-existing experience of delivering therapy via video conferencing, we were able to move all sessions online from March 2020.

'I was impressed by how the Rock Clinic was swiftly able to move to online counselling at the beginning of the lockdown. Short waiting time between initial assessment and first session. Managed to fit me in with awkward timings.'

'Kind and friendly staff, environment clean and well kept - when the covid situation hit, I was kept really well informed of what would happen next and ended up having Zoom calls, which worked well. Great organisation!'

Initially assessment sessions were paused while we put systems in place to understand risk, manage confidentiality via the use of encrypted systems such as Zoom and to offer training for those unfamiliar with these approaches. For our first-year trainee therapists this was particularly challenging as they had only just begun to see clients, but we remain impressed at how quickly our junior colleagues managed to adapt.

Page 1

THE ROCK CLINIC ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST OCTOBER 2020

ACHIEVEMENT AND PERFORMANCE

Charitable activities

As one of the leading providers of psychological services in the city, The Rock Clinic maintained its reputation for offering affordable therapy within an average two-to three-week period in a range of well researched therapeutic modalities. Our expansion of online working means that we were able to offer therapy to a far wider community than before and were regularly seeing clients form the UK, Europe and beyond. We feel this is very important in that offering affordable support to those in countries where there is limited or no access to psychological interventions is one of our charitable aims. Therapy is conducted with a range of price options as previously stated, but we have expanded our online payment systems by using card readers as well as bank transfer (BACS) and PayPal. As a charity all costs are kept as low as possible as is appropriate for a not-for-profit organisation.

During this year our feedback and evaluation records that during a typical month we have: - 4226 appointments

Clients continue to report high levels of satisfaction: 77% stating that therapy is one of the most significant features in helping them resolve their difficulties.Improvements in self-esteem, relationships and the resolution of problems were also reported to have been improved and a staggering 81% felt counselling at the Rock Clinic was the most important or significant factor in helping 'develop ideas and abilities that might be useful for the future (self-understanding, understanding others, managing difficult feelings better, improving communication skills, increased confidence, assertiveness)'.

'Working with XXXX on issues relating to my recent depression has been thoroughly helpful. I couldn't ask for a more positive outcome. She methodically helped me understand and talk about the root causes and triggers that caused my unhappiness. I was encouraged to make more time for my emotions in the hope of understanding how important they are for me. I have come to the end of my sessions with XXXX feeling happier and with a much better sense of well-being. Also feeling better equipped to do move forward in my life. I would recommend the Rock Clinic. '

Finally

It was not possible to celebrate our 30th Anniversary as originally planned because of the pandemic which was disappointing and similarly our CPD programme had to be cancelled. However as essential health and social care staff we were able to support our therapists in getting double jabbed in time for our planned in-person re-opening in September 2020. We also ensured our clinics were covid-safety compliant, installed a video entry system so that therapist could buzz in their individual clients and closed the waiting rooms at both locations to maintain as much social distancing as possible.

FINANCIAL REVIEW

Reserves policy

The board have determined that the unrestricted funds held by the charity should be in excess of 3 months running costs.

Page 2

THE ROCK CLINIC ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST OCTOBER 2020

FINANCIAL REVIEW

Having been faced with the Pandemic in 2020 The Rock Clinic was able to respond quickly to moving our entire Practice online in a two week period. This swift action enabled the clinic to not have suffered a financial loss due to the closure of the clinics for face to face therapy. Assessments were cancelled for the initial lockdown and re-opened online for May 2020. Therapy remained online for the rest of the financial year to October 2020. In the past Practitioners were able to rent rooms for private clients, but due to the clinic being totally online the loss in revenue was replaced with more clients due to public demand and also Practitioners opening up more spaces for Rock referrals. It is extraordinary that we finished the 2019/2020 being over 10k up on revenue to that of the previous year.

In April and May we had various repairs at both Clinics and the re-decoration of the waiting room at Rock West along with two of the clinical rooms. With the thought to re-open both clinics in September 2020, in August we had installed a Door Video Entry System along with video monitors in each therapy room at both clinics to enable therapists to be able to see who is at the front door and let them in from their room as both waiting rooms remained shut to be Covid-19 secure.

We continue to build the surplus fund to enable the Clinic to be financially secure during any eventuality.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

New trustees are selected on the basis of the contribution that they will make to the governance of the organisation and the skills they will contribute.

Induction and training of new trustees

New trustees are provided with copies of the Charity Commission's guidance to trustees and given an introduction to the activities of the charity by the existing board. Existing trustees are provided with training as and when required.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1057328

Principal address

270 Eastern Road Brighton East Sussex BN2 5TA

Trustees

N Masani (resigned 31/1/20) M Sawyer R Hooton Ms A Coates D Keighley R Scott G Evident

Independent Examiner

Parkers Cornelius House 178-180 Church Road Hove East Sussex BN3 2DJ

Page 3

THE ROCK CLINIC ASSOCIATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST OCTOBER 2020

Approved by order of the board of trustees on 20th August 2021 and signed on its behalf by:

D Keighley - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE ROCK CLINIC ASSOCIATION

Independent examiner's report to the trustees of The Rock Clinic Association

I report to the charity trustees on my examination of the accounts of The Rock Clinic Association (the Trust) for the year ended 31st October 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of _ which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Annette Watson PhD BSc FCA Parkers Cornelius House 178-180 Church Road Hove East Sussex BN3 2DJ

24th August 2021

Page 5

THE ROCK CLINIC ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST OCTOBER 2020

2020
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
354
Charitable activities
Clinic
310,247
Investment income
2
8
Total
310,609
EXPENDITURE ON
Charitable activities
Clinic
289,463
NET INCOME
21,146
RECONCILIATION OF FUNDS
Total funds brought forward
57,427
TOTAL FUNDS CARRIED FORWARD
78,573
2019
Total
funds
£
620
300,075
-
300,695
276,722
23,973
33,454
57,427

The notes form part of these financial statements

Page 6

THE ROCK CLINIC ASSOCIATION

BALANCE SHEET 31ST OCTOBER 2020

2020
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
5
15,055
CURRENT ASSETS
Debtors
6
64,315
Cash at bank
15,178
79,493
CREDITORS
Amounts falling due within one year
7
(15,975)
NET CURRENT ASSETS
63,518
TOTAL ASSETS LESS CURRENT
LIABILITIES
78,573
NET ASSETS
78,573
FUNDS
9
Unrestricted funds
78,573
TOTAL FUNDS
78,573
2019
Total
funds
£
11,873
51,499
18,007
69,506
(23,952)
45,554
57,427
57,427
57,427
57,427

The financial statements were approved by the Board of Trustees and authorised for issue on 20th August 2021 and were signed on its behalf by:

D Keighley - Trustee

The notes form part of these financial statements

Page 7

THE ROCK CLINIC ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.

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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 15% on reducing balance Computer equipment - 33% on cost

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 8

continued...

THE ROCK CLINIC ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST OCTOBER 2020

2. INVESTMENT INCOME

INVESTMENT INCOME
2020 2019
£ £
Deposit account interest 8 -

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st October 2020 nor for the year ended 31st October 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st October 2020 nor for the year ended 31st October 2019.

4. STAFF COSTS

The average monthly number of employees during the year was as follows:

Administrative
Clinic
2020
2
1
3
2019
4
1
5

No employees received emoluments in excess of £60,000.

5.

TANGIBLE FIXED ASSETS

Plant and
Computer
machinery
equipment
£
£
COST
At 1st November 2019
38,320
18,042
Additions
5,285
1,158
At 31st October 2020
43,605
19,200
DEPRECIATION
At 1st November 2019
27,024
17,465
Charge for year
2,487
774
At 31st October 2020
29,511
18,239
NET BOOK VALUE
At 31st October 2020
14,094
961
At 31st October 2019
11,296
577
Totals
£
56,362
6,443
62,805
44,489
3,261
47,750
15,055
11,873

Page 9

continued...

THE ROCK CLINIC ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST OCTOBER 2020

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Tax
Prepayments and accrued income
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 8)
Trade creditors
Taxation and social security
Other creditors
8.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank loans
Other loans
9.
MOVEMENT IN FUNDS
At
1/11/19
£
Unrestricted funds
General fund
57,427
TOTAL FUNDS
57,427
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
310,609
TOTAL FUNDS
310,609
2020
2019
£
£
60,040
51,153
3,924
-
351
346
64,315
51,499
2020
2019
£
£
-
3,314
3,875
2,797
-
860
12,100
16,981
15,975
23,952
2020
2019
£
£
-
3,314
11,300
16,300
11,300
19,614
Net
movement
At
in funds
31/10/20
£
£
21,146
78,573
21,146
78,573
Resources
Movement
expended
in funds
£
£
(289,463)
21,146
(289,463)
21,146

Page 10

continued...

THE ROCK CLINIC ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST OCTOBER 2020

9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At
1/11/18
£
Unrestricted funds
General fund
33,454
TOTAL FUNDS
33,454
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
300,695
TOTAL FUNDS
300,695
Net
movement
At
in funds
31/10/19
£
£
23,973
57,427
23,973
57,427
Resources
Movement
expended
in funds
£
£
(276,722)
23,973
(276,722)
23,973

10. RELATED PARTY DISCLOSURES

Included in trade debtors is £4,024 (2019 - £3,370) which is owning by Andrea Coates, a trustee of the charity.

Page 11

THE ROCK CLINIC ASSOCIATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST OCTOBER 2020

INCOME AND ENDOWMENTS
Donations and legacies
Fundraising
Investment income
Deposit account interest
Charitable activities
Room rental
Counselling fees
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Hire of plant and machinery
Rent
Other premises costs
Light and heat
Telephone
Postage and stationery
Promotion & fundraising costs
Sundries
Repairs and maintenance
Counselling costs
Computer costs
Consultancy fees
Bank charges
Loan interest
Depreciation of tangible fixed assets
Support costs
Governance costs
Accountancy and legal fees
Total resources expended
Net income
2020
£
354
8
281,487
28,760
310,247
310,609
69,076
1,933
1,427
971
78,000
7,749
4,798
2,128
1,172
193
433
22,977
43,046
3,429
24,990
490
15
3,261
266,088
23,375
289,463
21,146
2019
£
620
-
272,161
27,914
300,075
300,695
65,357
2,024
929
1,065
78,000
9,722
4,835
908
1,517
696
242
26,726
40,501
6,426
18,910
718
414
2,382
261,372
15,350
276,722
23,973

This page does not form part of the statutory financial statements

Page 12