Charity Registration No. 1062246
Company Registration No. 3324143 (England and Wales)
RELATE CROSS PENNINE LTD
DIRECTORS’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
RELATE CROSS PENNINE LTD
LEGAL AND ADMINISTRATIVE INFORMATION
| Directors | Susan Holmes |
|---|---|
| Anthony Perryman (Chair) | |
| Brenda Botten | |
| Rachel Kelly | |
| Emma Tupper-Carey (Treasurer) | |
| Rashda Kholwadia | |
| Charity number | 1062246 |
| Company number | 3324143 |
| Company Secretary | Diane Huck |
| Principal Address | Acres House |
| Berry Lane | |
| Keighley | |
| West Yorkshire | |
| BD21 1DN | |
| Independent Examiner | Kevin J Meddings MAAT |
| Kevin Meddings Accountancy Services | |
| 55 Crowther Avenue | |
| Calverley | |
| Leeds | |
| West Yorkshire | |
| LS28 5SA | |
| Bankers | Co-operative Bank plc |
| Olympic House | |
| 6 Olympic Court | |
| Salford | |
| M5 2QP |
RELATE CROSS PENNINE LTD
CONTENTS
| Page | |
|---|---|
| Directors’ report | 1 – 4 |
| Independent Examiners report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Statement of Cashflows | 8 |
| Notes to the accounts | 9 – 13 |
RELATE CROSS PENNINE LTD
DIRECTORS’ REPORT FOR THE YEAR ENDED 31 MARCH 2023
The directors present their report and accounts for the year ended 31 March 2023.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s Memorandum and Articles of Association, the Companies Act 2006 and the Charities Act 2011.
Objects of the charity
This is a company limited by guarantee and is registered as a charity with the Charity Commission. The affairs of the Centre are governed by its memorandum and articles of association. The liability of the members in the event of the Centre being wound up is limited to a sum not exceeding £1. The principal activity of the Centre is to educate the public concerning the institution of marriage and other central relationships and to offer counselling to those experiencing problems with such relationships.
Relate Cross Pennine Ltd is one of a network of Relate Centres in England and Wales. It is affiliated to Relate Central Office and abides by its standards.
The Trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Chairs Report
This year has been a year of profound change. Ken retired and Diane Huck consequently was appointed initially as interim CEO and then confirmed in post in July. As CEO she has managed our financial position effectively, which has resulted in a turnaround from a negative position in the previous year of £21,000 to a surplus of £8,187. This has been a commendable turnaround.
There has also been change at board level Jackie Fairlie who has been a long and loyal servant with twenty-seven years’ service, has retired. Jackie was also treasurer for several years. The Board would like to thank her for her positive contribution to Relate.
We have also recruited two new board members Emma Tupper-Carey who is our new Treasurer and Rashda Kholwadia.
I feel confident we have the right team and structure in place to deliver our charitable and financial objectives. This does not mean we are facing easy times; the cost-of-living crisis will have its impact upon our business. Therefore, it will be important to manage our costs and develop our business.
Relate Cross Pennine will need to concentrate on developing our client base in Lancashire and accordingly, work is under way to ensure this is achieved. We are currently sourcing office space in Lancashire, which will allow us to offer more locally based face to face counselling.
Our Brighouse office has again showed growth over the year however, there is still further opportunities in the town and surrounding areas. A key to achieving this will be by employing more counsellors, to this end we have engaged throughout the year several students on placement.
Keighley is performing at the expected level with a good mix of virtual and face-to-face counselling. As a centre we are recovering from the pandemic and now showing positive year on year growth.
Real change, enduring change, happens one step at a time. The evidence shows Relate Cross Pennine has taken those first steps to secure our future. Nevertheless. we have a challenging year ahead, which will require continued commitment from all our employees.
On behalf of the Board I would like to thank all our employees for their hard work and commitment to the work of Relate Cross Pennine.
`
RELATE CROSS PENNINE LTD
DIRECTORS’ REPORT FOR THE YEAR ENDED 31 MARCH 2023
Reserves policy
The directors’ policy is to build and maintain general reserves of between three and six months of operating costs. This was achieved in this financial year.
Investment policy
Funds in excess of immediate requirements are invested in interest bearing accounts.
Risk factors
The directors have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
Treasurer’s Report
This financial year has brought uncertainty to charities, businesses, and families across the country, including ourselves. The cost-of-living crisis has created a financial risk for our centres. Additionally, we have funding uncertainties due to council reviews in the Bradford District. We were very grateful to have our funding secured for another year and have ensured robust risk mitigation processes for these issues.
There has also been a period of change within the charity. We now have a new CEO, who has been a fantastic pillar for this Board and continues to provide excellent guidance. We also developed a strategic plan to gain a financial consultant for the charity. We have executed on this objective and are already making more efficient use of our financial systems. To this aim, we have also replaced a spreadsheet system with an IT based system for a more secure and better managed process. Our business at Brighouse has increased since opening in December 2021 and we now have 6 counsellors delivering sessions 3 days and evenings per week. We continue to deliver online sessions throughout Lancashire, and we are looking at venues in the area to start offering some face-to-face sessions very soon.
Our income over the year showed a healthy growth of 11.3%, with only a corresponding increase in costs of 3%. This has ensured this year we have made a surplus of income over expenditure of £8,187, compared with the previous year which was a loss. This is a demonstration of effective management by the leadership team. Our cash in the bank has grown over the year and currently stands at 4 months of reserve funds.
RELATE CROSS PENNINE LTD
DIRECTORS’ REPORT FOR THE YEAR ENDED 31 MARCH 2023
Structure, Governance and Management
Being a registered charity and a company limited by guarantee, Relate Cross Pennine Ltd is governed by a memorandum and articles of association.
New directors are appointed at our Annual General Meeting by election. Potential directors are identified by networking or by public advertisement. Wherever possible potential directors are invited to attend several Board Meetings as a non-voting observer so that, when they represent themselves to members at the AGM, they already have a good understanding of our charity’s activities and objects. New directors are offered formal training and induction and are provided with information from the Charities Commission on the role and responsibilities of Trustees.
The Board’s approach to the recruitment of directors is that each director should bring relevant skills and experience to the charity and that the make-up of the Board should, as far as is possible, be generally representative of the local population.
The Board meet on a six weekly basis to review the charity’s current activities, receive reports from staff and to determine the future strategy of the charity. The responsibility for implementing Board policy lies, in the main, with the charity’s paid manager.
Directors
The trustees who are also the directors for the purpose of company law, who served during the year were:Jacqueline Fairlie (resigned 24 July 2023) Susan Holmes Anthony Perryman (Chair) Marian Eastwood (resigned 7 June 2022) Gordon Lingard (resigned 1 April 2022) Brenda Botten Rachel Kelly Emma Tupper-Carey (Treasurer) (appointed 7 November 2022) Rashda Kholwadia (appointed 14 March 2023)
None of the directors had any beneficial interest in the company. All of the directors are members of the company and guarantee to contribute £1 in the event of a winding up.
RELATE CROSS PENNINE LTD
DIRECTORS’ REPORT FOR THE YEAR ENDED 31 MARCH 2023
Statement of Directors Responsibilities
The directors of Relate Cross Pennine Ltd are responsible for preparing the Directors Annual report and accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the directors to prepare accounts for each financial year. Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these accounts the directors are required to:-
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements that are reasonable and prudent;
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state whether UK accounting standards have been followed, subject to any departures disclosed and explained in the accounts; and
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prepare the accounts on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
The directors are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and disseminator of accounts may differ from legislation in other jurisdictions.
The directors are responsible for maintaining proper accounting records which disclose at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006, and the Charities Act 2011. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the board of directors
Anthony Perryman (Chair)
Dated:
RELATE CROSS PENNINE LTD
INDEPENDENT EXAMINER’S REPORT TO THE DIRECTORS OF RELATE CROSS PENNINE LTD
I report on the accounts of the charity for the year ended 31 March 2023 set out on pages 6 to 13.
Respective responsibilities of directors and examiner
The directors, who also act as trustees for the charitable activities of Relate Cross Pennine Ltd, are responsible for the preparation of the accounts. The directors consider that an audit is not required for this year under section 144(2) of the Charities Act 2011, the 2011 Act, and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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(i) examine the accounts under section 145 of the 2011 Act;
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(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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(iii) to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention;
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(a) which gives me reasonable cause to believe that in any material respect the requirements;
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(i) to keep accounting records in accordance with section 386 of the Companies Act 2006; and (ii) to prepare accounts which accord with the accounting records comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice; Accounting and Reporting by Charities;
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have not been met; or
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(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Kevin J Meddings MAAT
Kevin Meddings Accountancy Services 55 Crowther Avenue Calverley Leeds West Yorkshire LS28 5SA
Dated:
RELATE CROSS PENNINE LTD
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted Restricted funds funds Notes £ £ Income Incoming resources from generated funds Voluntary income 2 88,239 - Incoming resources from charitable activities 3 220,192 35,461 Total income 308,431 35,461 Expenditure Charitable activities 4 300,244 35,461 Total expenditure 300,244 35,461 Net income/(expenditure) Net movement in funds before transfers 8,187 - Transfers between funds 72,916 (72,916) Net income/(expenditure) Net movement in funds after transfers 81,103 (72,916) Total funds brought forward 88,152 72,916 Total funds carried forward 169,255 - |
Total 2023 £ 88,239 255,653 343,892 335,705 335,705 8,187 - 8,187 161,068 169,255 |
Total 2022 £ 104,600 200,057 304,657 326,106 326,106 (21,449) - (21,449) 182,517 161,068 |
|---|---|---|
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
RELATE CROSS PENNINE LTD
BALANCE SHEET AS AT 31 MARCH 2023
| Notes Unrestricted Restricted funds funds £ £ Fixed Assets Tangible fixed assets 8 104,560 - Current Assets Debtors and prepayments 9 12,257 - Cash at Bank and in Hand 63,519 - Total Assets 180,336 - Creditors: Amounts Falling Due Within One Year 10 (11,081) - Total Assets less Current Liabilities 169,255 - The Funds of the Charity Unrestricted funds 169,255 - Restricted funds 11 - - Total Charity Funds 169,255 - |
2023 Total funds £ 104,560 12,257 63,519 180,336 (11,081) 169,255 169,255 - 169,255 |
2022 Total funds £ 104,560 15,394 54,609 174,563 (13,495) 161,068 88,152 72,916 161,068 |
|---|---|---|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of those accounts.
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources , including its income and expenditure, for the financial year in accordance with the requirements of section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
These accounts have been prepared in accordance with the provisions applicable to companies subject to small companies regime.
The accounts were approved by the board on
And signed on their behalf by
Anthony Perryman (Chair)
Company Number 3324143
RELATE CROSS PENNINE LTD
STATEMENT OF CASHFLOWS AS AT 31 MARCH 2023
| Notes Cash generated/(used) in operating activities 12 Cash equivalents at the beginning of the year Total cash equivalents at the end of the year |
2023 £ 8,910 54,609 63,519 |
|---|---|
RELATE CROSS PENNINE LTD
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
1 Accounting policies
a. Accounting Convention
The accounts are prepared under the historical cost convention unless otherwise stated.
The accounts are prepared in accordance with Accounting and Reporting by Charities; Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) published on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015.
The charity constitutes a public benefit entity as defined by FRS102.
Having considered future planned activities and the reserves available to the charity the directors are satisfied that the financial statements should continue to be prepared on the going concern basis.
b. Incoming Resources
Donations and legacies are included in full in the Statement of Activities (SOFA) when receivable.
Fees and charges, room hire and all other related income is accounted for when received by the charity.
Income from investments is included in the year in which it is receivable.
Revenue grants for specific projects are credited to the Statement of Financial Activities when received and unspent amounts are carried forward in the form of restricted reserves.
- c.
Resources Expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered and is reported as part of the expenditure to which it relates. These include those costs incurred by the charity in the delivery of its activities and services for beneficiaries.
d. Taxation
As a registered charity the company benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
e. Tangible Fixed Assets
Freehold property:
No depreciation is charged:
The trustees do not consider depreciation charges on this asset to be material as the residual value, based on prices at the time of acquisition, is not materially different from the carrying amount of the asset.
Fixtures, fittings, office equipment and library
Depreciated at 20% straight line
It is the policy of the charity to only capitalise individual items costing in excess of £2,000.
RELATE CROSS PENNINE LTD
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
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f. Fund accounting
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Unrestricted funds are available to spend on activities that further any of the purposes of the charity.
Restricted funds are subject to specific conditions by donors as to how they may be used.
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g. Pensions
- The charity pays contributions into Smart Pension Ltd which is a defined contribution master trust pension scheme.
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Incoming resources from generated funds
| Voluntary income Grants: Bradford District Care NHS Foundation Trust Bradford District Care NHS Foundation Trust (IAPT) Local Council Covid 19 Grants National Lottery Donations: Charles & Elsie Sykes Trust Community Foundation Calderdale Ilkley Charitable Trust Skipton Building Society 3. Incoming resources from charitable activities Unrestricted Restricted £ £ Client contributions for core work 145,115 - Invoiced income for young peoples work 31,580 - Room hire 1,312 - Fund raising 1,066 - Contract income 41,119 - 220,192 - Restricted funds: Grants receivable Bradford MDC Time To Talk Young Peoples Counselling Service - 35,461 220,192 35,461 |
2023 £ 36,814 45,525 - - 3,000 2,000 700 200 88,239 2023 £ 145,115 31,580 1,312 1,066 41,119 220,192 35,461 255,653 |
2022 £ 36,814 45,187 12,599 7,000 3,000 - - - 104,600 2022 £ 115,466 14,162 1,569 373 41,890 173,460 26,597 200,057 |
|---|---|---|
RELATE CROSS PENNINE LTD
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
4. Charitable activities
| Salaries and NICs Travel expenses Training and supervision Counsellor Salaries and NICs Pension costs Payroll charges Federation fees - Light and heat Rent, rates and water Insurance Repairs and renewals Phone, postage and stationery Advertising, printing & publicity Cleaning Office costs Removal costs Subscriptions and zoom licences Electronic banking charges Independent examination Consultancy Fees DBS checks |
2023 £ 130,908 2,875 1,119 127,187 2,354 2,035 14,396 6,803 10,655 5,148 3,059 3,918 5,701 1,099 1,707 - 2,523 1,424 1,500 10,893 401 335,705 |
2022 £ 114,208 1,390 2,361 139,713 2,297 2,254 17,079 4,896 8,143 3,875 5,938 4,587 7,201 531 1,936 4,003 2,163 1,794 1,414 - 323 |
|---|---|---|
| 326,106 |
5. Directors
None of the directors (or any person connected with them) received any remuneration during the year. We can confirm that there are no related party transactions that require disclosure in the accounts.
6. Employees
| 2023 Number The average number of employees (including part time) during the year was 24 Employment costs 2023 £ Wages and salaries 249,656 Social security costs 8,439 Pension costs 2,354 260,449 |
2022 Number 25 2022 £ 246,015 7,906 2,297 256,218 |
|---|---|
There were no employees whose annual emoluments were £60,000 or more.
RELATE CROSS PENNINE LTD
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
7. Defined Contribution Pensions and other post-retirement benefit commitments
| 2023 £ Contributions payable by the charity during the year 2,354 8. Tangible Fixed Assets Freehold Property £ Cost At 1 April 2022 And At 31 March 2023 104,560 |
2022 2,297 Total £ 104,560 |
|---|---|
The freehold property, Acres House, Berry Lane, Keighley, BD21 1DN was revalued on 24 July 2017 by Mark Williams MRICS of Dacres Commercial. The market value at that date was £175,000. This revaluation has not been included in the accounts so as to comply with the rules of the Financial Reporting Standard (FRS 102).
| 9. Debtors Trade debtors Prepayments |
2023 £ 10,018 2,239 12,257 |
2022 £ 15,394 - 15,394 |
|---|---|---|
10. Creditors: amounts falling due within one year
| Trade creditors Taxation and Social Security Accruals |
2023 £ 4,499 3,082 3,500 11,081 |
2022 £ 8,674 3,521 1,300 13,495 |
|---|---|---|
RELATE CROSS PENNINE LTD
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
11. Restricted funds
| Restricted funds | Restricted funds | |||||
|---|---|---|---|---|---|---|
| Balance at | Incoming | Resources | Balance at | |||
| 1 | April 2022 | Resources | Expended | Transfers | 31 March 2023 | |
| £ | £ | £ | £ | £ | ||
| Bradford MDC Time To Talk | ||||||
| Young Peoples | ||||||
| Counselling Service | 72,916 | 35,461 | (35,461) | (72,916) | - |
The transfer represents the reallocation of the previous underspends on all the Young People Projects that Relate Cross Pennine provides
Bradford MDC Time To Talk Young Peoples Counselling Service
Funding for counselling for young people aged 11-24 in the Bradford and Craven area who are unhappy, anxious or worried because of difficulties in their home, school or personal lives. .
12. Reconciliation of net movement in funds to net cashflow from operating activities
| Net movement in funds Decrease in debtors (Decrease)/increase in creditors Net cash generated/(used) in operating activities |
2023 2022 £ £ 8,187 (21,449) 3,137 3,448 (2,414) 5,762 8,910 (12,239) |
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