THE FINANCIAL STATEMENTS THE WHAT? CENTRE LIMITED {A Company Limited by Guarantee) for the year ended 31 March 2024 Company Numb¢r3415168 IHJ.11111 'AD9ZG13K* 2110812024 COMPANIES HOUSE A19
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THE WHAT7 CENTRE LIMtTED (A Company Limited by Guarantee) Contents 31 March 2024 Page Reference and Administrative Infomation Report of the Trustees and DITtOrS 2to8 Indcpendent Examiner's Report Statement of Financial A¢tiviti¢s io Balance Sheet Notes forniing p&rt of the FinanGiAI Statements J2to21
THE WHAT? CENTRE LIMITED REPORT OF THE TRUSTEES AND DIRECTORS FOR THE YEAR EIYDED 31 MARCH 2024 The Trustecs and Dirrxtors prent their report and financial statements for the year ended 31 March 2024 Charity Namc.. The wha C¢ntr¢ Limited Charity liegistration No: 1064579 Company R¢gistration No: 3415168 Regi5tcred Office Address: 23 Covcnty Str¢¢t Stourbridg¢ West Midlands DY8 IEP Directors & Trustees: J¢mm74 Morris Gill Leno Nadia Billingham Company S¢crctary'. Carol Wootton Senior Managcment Team.. Julie Duffy Chief Ofticer Bank¢rs'. Lloyds 134 High Str¢et Stourbridge West Midlands DY8 IDS Independent Examiner G P Brook&s FCA FCIE Bsc Chartcred Accountant 130 Wombourne Park Womboume Wolverhampton WV5 OLY Page I
THE WHAT? CENTRE LIMITED REPORT OFTHEIR TRUSTEES AND DIREORs FOR THE YEAR ENDED 31. MARCH 2024. The Trustees and Dir¢¢tors present their report and fAnan¢ial statements for the year ended 31 March 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document The organisation is a charitable company limited by guarantse, incory)orated on 6 August 1997 and registered as a charity on 24 September1997. tn September 1997, the charitsble company took over the Charitsble activities of the fornier charitable trust, The What7 Centre, and acquired its net assets and funds. The fornier charitable trust had operated since March 1985. The Cornpany w&s established under a Memorandum of Association, which established the objects and powers of the ¢haritable company and is governed under its Arti¢les of Association. In the evenl of the company being wound up memb¢rs are required to contribute an amount not exceeding £ l. Recruitment and Appointment of Trustees The Directors of the Company are also charity tnjstees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association the trustees may at any time appoint a person who is willing to be a trustee. A trustee so appointed shall hold office only until the next annual general meeting but shall be eligible for re-appointment at such annual general meeting. Any person who is r0MMended by the trust¢es for appointment as a trustee can be proposed for appointment at a general meeting, given the appropriate notice to all persons entitled to receive notice of the meeting. The charity may also, by ordinary resolution, appoint a person who is willing to act to be a trustse. The trustees have given due consideration to the qualities required for new tru$te¢$, They have a recruitment process that involves inviting people to express an interest in becoming a director and then providing a CV and a letter of application addressing th¢ skills they would bring to the Board and why they would like to be a Trustee. They are then interviewed by the Board and young people and given information about their role, including the indu¢tion process and a job description of their role. The interview also looks at any possible conflicts of interest. The Chair and the Board in Consultation with young people then make the final decision. All members of the Board are DBS checked. New trustees are appointed on a probationary basis for the first six months to ensur¢ that all prospective Board rnembers gain knowledge of the Centre and its work, embrace the ethos of the Centre and show the skills needed for such a position. The Board have an excellent background in working with children and young people. The Chair of the Board has a background in health, sexual health and learning disabilities and working with students with a range of disabilities, which is very valuable experience to our service. This year it w&% agreed that the Chair would: on a temporary b&8is pass this rol¢ to another Board membcr as $h¢ wys completing a level 5 counselling qualification herself and so whilst on placement for her final year with another counselling organisation she stepped &side inforn]ally &8 Chair to ensure no conflict of interest, Another member of the Board was all employee at The What? ' Centre when the Centre first started and has come back to volunteer on the Board. She has vast experience of working with young people and chairs the board of a housing organisation for people with learning disabilities, and so brings gr¢at ¢xp¢rience of board protocols and procedures. Another member of the Board w&% a placement with us many years ago underNew Deal and now works in business and she h&$ now taken on the role of temp)rary Chair. The organisation also h&$ severdl young people's groups who can feed into the Board. These include the LGBTQ+ groups at the Centres. The Board is also looking to increas¢ its size by two or three new members by the end of 2025. Trustees Tnduction and Training Trustees are offered opportunities for training through Dudley Council for Voluntary Services IDCVS) and Dudley Safeguarding Board, but also attend training within tbeir own organisations which is relevant to their role. The infonnation provided by the Chief OtTicer on a wid¢ range of issu¢s also constitutes internal traininE. They also contribute knowledge from their OWD training ond experiejiLes of working with young people. The Chief Officer provides the Board with regular in-depth reports on funding applications, financial viability. background information on th¢ progress of the C¢ntre r¢gaTding n¢w areas of work and funding of curr¢nt
activities and infoTmation on any changes in children and young people's funding. The Chief Officer advises the Board of locally and nationally arising opportunitie5 and anything relative to the ¢harity's operations. Financial and governance infomiation is furnished in the fonn of annual reports and accounts, inforniation relating to the operating and funding environment, plans and budgets. Risk management The Management Team has become reduced this year, but the organisation does have plans to incre&se this to three members of management as soon as funds allow. For example, this year the Counselling Manager moved to another area of the county due to a house move and to have more support from the wider family after the birth of their first child. She r¢turneJl to us followTng maternity leave and then needed to move. This was a loss to the organisation and because of reduced funds this year we were not able to replace her post, so this was managed mainly by the CEO and a new admin post. The Management team then consisted of the Chief Officer and the Business Manager and th¢y conduct reviews of the major risks to which the charity is exposed and report on these risks to the Trustees. such risks ar¢ worked through in Board meetings. The Busin¢s5 Manager has now r¢tir¢d but is supporting the organisation &s it moves its financial operations under an SLA with a larger Charity who will from July/August 2024 take over the financial operations such as producing budgets, c&sh flows, payments of salaries and invoices and preparing the accounts ready for accounts ready for the accountants at end of the 2024125 financial year. The Board has previously looked to move some of the financial elements such as payment of salaries to another organisation, so this move makes a great deal of sense to the organisation. This will then allow the Centre to consolidate the other roles needed by the Centre. Where appropriate, Systems or procedures have been established to mitigate the risks the charity face5. Internal control risks are minimised by the implementation of proc¢dur¢s for authorisation of all tran5action5 and projects. Procedures are in place to ensure compliance with health and saf¢ty of staff, volunt¢ers, clients and visitors to either of our centres. The Centre has a robust Child and Vulnerable Youth Adult Protection Policy and Procedure, updat¢d yearlyi and all members of staff and volunteers have received the relevant level 2 in Child and Vulnerable Young Adult Protection Training through the Safeguarding Childr¢n Board or other external training organisations, the CEO have level 3 Safeguarding trdining. All members of the team, Board members, volunteers and placements are subject to DBS checks before starting work with the organisation and updates in line with current DBS requirements, and the Centre Gomplies with GDPR. The Centre makes several Child Protsction referrals on Child and Vulnerable Young Adults each year and so th¢ Chi¢f Olficer and her *am ar¢ highly aware of the process of referral and action on child protection matters. Organlsatlonal Structure The Charity is governed by the Board of Directors (Trustees) who meet as a Board every three months but also the Chief Officer and the Board regularly keep in touch via email and zoom so that the Chief Officer can update the Board, and the Board can alert the Chief Officer of any potential opportunities. The Board meets more frequently when this is necessary to do so. The Chief Officer reports to the Trustees and is supported by a team of staff and volunteers. She also receives line management and external supcrvision for her counselling and management role. All staff and volunteers in the organisation receive supervision, external clinical supervision and line managemenL as appropriate. Training needs are regularly addressed and agreed in superyision sessions. Trustees are infomied of any relevant training opportunities. Training opportunities are also circulated to the whole of the team, including the Board, via our regular in-house newsletter. The Chief Officer has the major role in producing funding applications and negotiating new contracts and of expanding the work of the centre both geographically and into n¢w are&8 of work. The Chief Officer's rol¢ also includes leadership> operational planning and management, human resources, financial planning, community relations and partnership and advocacy. The Chief Officer and Business Manag¢r report to the Board on the financial viability of the organisation and this will remain the same when we transition to B¢acon providing the flnancial data for the Board. The Board receives financial reports at each Board m¢¢ting and agrees budgets for the organisation. The CEO and the Business Manager have overseen human resources, sUPPOrting the staff team, sessional staff, volunteers and plements. Peninsula are also engaged by us to provide support in this role. including the writing and production of the staff handbnnk. legal employment issu¢s. udatIllg statutory policies and o range of vlli¥r employm¢nt 155ue5. The Chief Officer and the Business Manager have a major role in the development of the Social Enterprise Company, What Enterprise Limited. Opportunities to develop the Social Enterprise through online s¢rvices and
face to farx services havc increas¢d this year. The CEO will continue this work post 2024 fJnan¢ial year until decisions are made about whether to employ another Business Manager or a Deputy Manager. The Centre a computerised statistical system called IAPTUS that ¢nables the production of reports which in turn help to monttor perfonnance against targets. It also h&s electronic systems for collecting quantitative and qualitative data through the STAR and CORE systems which show the improvements and outcomes for clients and &ssess the client risk scores both bcfore and after attending counselling. In the coming financial year, we will CODtinue to use STAR but will use online IAPTUS Scoring systems for risk as the funding we have previously needed to find for the CORE system will then go towards our IAPTUS systsm. All the Trustees have a good understanding of the finan¢e of the orgaoisation and monitor these at each Board meeting. The Centre has a computerised accounting system so that reports Can be easily downloaded for meetings. The Business Manager, who is also the l)ookkeepcrlaccounts adminislrator, ensures that budgets and accounts ar¢ kept up to date and their role also includes helping to develop the Social Enterprise, Towards the end of the financial yearthe Business Manager took retiremen¢ and the Centre is now in full negotiation with a larger Charity called Beacon who will provide bookkeeping and salary payments services for the C¢ntre. The Board agreeAI that this will be a good approach to managing our funds in the future and although we tried to recruit for a part-time bookkeep¢T to take on those elements of the Business Manager's post this proved very diffi¢ult to find someone with the right skills. This will take a few months to handover completely but luckily the Business Manager will assist this with a few hours until the handover is complete, the CEO will also continue that engagement tneeting with Beacon on a regular basis and agreeing invoices for payment. A seryice level agreement is being produced by Beacon for the bookkeeping and salary payments to be managed through them and this will entail them providing regular financial reports to the CEO and to the Board and ensuring prompt agreed payments invoices and salaries. OWECTIVES AND ACTIVITIES The company's objects, and principal activities as set out in the governing document are to relieve the mental and physical ill health of young pcople and to promote their mental, physical and social well-being, in particular, but not exclusively, by establishing and maintaining a free advice and Anforniation service and confidential counselling service. The service focuses on young p)ple between the ages of13 and 25 in the Borough of Dudley within the County of the West Midlands. However there h&5 been great demand on their $ervices for younger clients and so the Charity now provides counselling for S-25-y¢ar-olds. The charity's mission ststement and aims are reviewed each year at the strategic planning event, Currently these aims and objectives and mission statement are summarised as follows: Mission Statement"To provide a high quality, client centred service for young people mainly between the ages of13 and25" Aims: Providing an advice and inforniation service that helps young people to cope with issues such as housing, homelessness, sexual health, employment and training. 2. Providing a therapouti¢ counsellinbi seryice. 3. Continuously developing services that reflect changing needs and opportunities. 4. Lobbying on behalf of young people. Pioneering new ways of working with young people. Objectives: l. To liaise and network with other organisations. 2. To achieve and maintain high quality standard quality marks, including their Investors in People status and British Association for Counselling aDd Psychotherapy Accreditstion (BACP) 3. To recognise, utilise and develop staff and volunteer skills to meet the needs of the organisation and its clients. 4. Accessing clients through drop in I telephone I post le-mail l outreach I referral To build on the gd name of The wha Centre. 6. To offer support, mentoring and advocacy. PUBLIC BENEFIT The Trustees confinn thp4t they paid due regard to th¢ guidan¢e given by the Charity Commission on the publi benefit. The Trustees consider that all the charitable activities of the charity are for the public benefit.
ACHIEVEMENTS AND PERFORMANCE Activities undertaken this year have resulted in the provision of around nearly 6,000 counselling sessions over the year and around 2,000 calls for advice and infonnation, including refmls into counselling, queries about our services, support for parents and their children, alongside 55 in depth advice cases around benefits enquiries, emergency grants, working with homeless and very vulnerable young people. We have also provided around 840 cowiselling sessions in senior schools and 450 individual attendances at our LGBTQ+, BAME and anxiety WUPS. All our funding provides services for young people in the daytime and evenings until 7.00pm on weekdays. and all-day Saturday; daytime appointments are mainly for children who are not in school or maybe in further education &nd have days off during their week. Funding streams this year have been somewhat different. Jn January 2023 the What? Centre was asked to Produce a Business Plan for Dudley Health, and this included for expansion of our counselling S¢ic¢s, however at short notice our contract was taken over at its previous level of cover by Black County NHS Foundation Trust. At that stage we had a large waiting IisL not becau5¢ we were nol seeing clients, indeed we were seeing hundreds of lients, but more and more were being refeed to us each year so at the beginning of the financial year we had over 400 children and young people on the waiting list. This led the Trust to fund us for the year to reduce the waiting list which we did and by September that year we were ready to tak¢ new referrals again. The Trust who already held the contracts for Wolverhampton and other parts of the Black Country had a different system of referral, which we now use alongside all the other similar services in the Black Country. Now all referrals for our seTvices come through the GP and in(0 a Single Point of Arxess based at CAMHS and then they refer to us. In March 2024 the Trust funded us for a month to run a pilot for a consortium we were part of called th¢ MHCC and this has now led to a contract for the con50rttum for next year with The What? Centre as the Lead and other Members of the consortium contributing to that contract. This has then enabled us to significantly reduce waitTng times for counselling down to just a few weeks. A couple of the not so good points about this contract is that w¢ find that less BAME and LGBTQ+ clients are refeIng into the SPA (SiDgle Point of Access at CAMHS), although they still can r¢f¢r into the LGBTQ+ groups via our website. We have raised this with the Trust because young people who use the LGBTQ+ groups met with commAssioDers and told them th¢y would be unlikely to refer in via their GP. and the SPA system. In the first year of working with the Trust, we still had our Fusion Project which worked with LGBT(> and BAME clients. This was funded through Public Health, and we were hoping that it would be taken under their wing for the longer terni as it had been a Health and Wellbeing Project funded through Government and then towards its end tsken on by Public Health and theft again funded for a couple of years. This project unfortunately ended in March 2024, and we are re-applying for funding for family, and individual LGBTQ+ Counselling and BAME counselling. We also at the end of April saw the end of our Family Project called "ToEether" This project also saw large numbers of families, many of whom were neuro-divergent accessing Family Therapy and helped rnany families and children who were struggling. However, this work has helped greater understanding of family work in all its fonns for the organisation and its stsff members. Mid-3ummer iii 2023 we tendered for the HIV project we had rrIed out for several years and fortunately we wer¢ successful alongside our partners on that bid - Brook. The contract is for 3+2+2 years. Our project is called BeeHIVe and provides support for people of all ages in the borough living with HIVIAIDS. provides training for th¢ Statutory and voluntary on HEV Awarcncss and provides a range of LGBTQ+ groups for over 18.5 and HIV testing throughout the borough. Public Health commissioned an external report on all their sexual health Services, which w&8 very favourable about value which service users gained, and Public Health felt the project provided. The Charity also holds school contracts for counselling with the Wordsley School, and Link Academy, senior schools within the Dudley Borough. Our services there are between l and 2.5 days per week and all initially started at one day per week but increased due to pupil needs and the demand for mental health support for their pupils, The Centre has been praised by the schools we are based in for offering an excellent service to pupils and staff. Feedback indtcates that this service is cost effective, reliable, well organised and, more importantly* enables pupils to cope with probl¢ms and leads to improvGm¢nts in h0o1 behaviour. The Centre business planning is regularly Teviewed and allows for Dew emerging work and opportunities and, indeed, the plans meet the aims of the organisation in temis of providing advice and counselling services but also developing services that reflect the changing needs and opportunities, using the voices of young people who use the service to lobby on their behalf and continuing to develop the good name of the What7 Centre.
SinrK Covid we have continued to provide a Mixture of face-to-fa¢e, online and telephone counselling. Although face-to-face is the most popular, we realised that for some clients travelling to our Centre's can be problematic - both are in local towns - but many families are experiencing difficulties with the high price of petrol or bus fares which mean that getting their Children to the service could prove problematic, so this approach enabl¢s us to mix and match acrdIng to client needs. The Centre has be¢n able to successfully benchmark its counselling service with other organisations across the county, which has identified that our outcomes are 200/0 higher and that more than one-third of our Clients receiving counselling with us are at severe risk at the start of counselling and more than two-thirds of the clients arc above the clinical cut-off point for counselling, so we see clients with very complex needs. We have also identified that at the time of coming to the service 300/0 reported self-harm and 210/0 of clients expressed suicidal thoughts or feelings or had made an attempt on their own life. The service also looked at client Tating and identified that 92.50/0 rated the service and excellent and 7.5 % as good. There is a great deal of respect for the counselling we provide for children and young people throughout the borough, both within the voluntsry and community sector and with mental health clinicians, with most of our cli¢nts being referred through CAMHS and ICAMHS SPA. The Government sets national outcomes targets regarding mentsl health Provision for young people, and we 5UPPOrt BCHCFT in its role to show the numbers of young people who were accessing support through their contracted provision by being part of the national data collection system to prov¢ how many young people are accessing services. Our tAPTUS system allows for secure storage of client dats and outcome reporting, which has meant that through a very secure system we have been able to allocate clients and counselloTS have beerj able to access th¢ client's sessments without paper copies. The IAPTUS system also enables some 200 different counselling outcomes measurements. We will, of ¢ourse, mainly use two outcomes, measurements but can also use others whith may be helpful to the clients. The Chief Officer feels that the organisation is in a much stronger position now both in tenns of being able to evidence outcomes but also in ternis of being able to use thes¢ outcom¢$ to try to negotiate further contr8¢ts and sees the organisation going from strength to strength in ternis of its reputation amongst professionals and children and young people and their families. The CEO also feels that b¢ing the lead in the Consortium work with BCHCFT also sets a bar for the level of work we are able to provide and all the CEOS from the MHCC Consortium are working together to ensure that this contract ¢ontinues. Some trainee placement ¢ouns¢llors have gone on to volunteer as counsellors once their placement h&8 been completed and they are fully qualifled and in some cases the Centre h&% been able to offer them paid posts or paid sessional work. The organisation has perfornied very well against all targets and outcomes required by funders, The Centre holds many awards for their counselling services including: BACP AreditatIOn - a highly prestigious accreditation whtch now requires yearly arKreditation goals to mainlain accreditation rather than the five-year re-accreditation. The Centre abides by th¢ Code of Ethics of the British Association of Counselling and Psychotherapy. The Queens Award for Voluntary Services Investors in Peopl¢ for The What? C¢ntre and The What? Enterprise. Quality Standard assessed as green the highest score available. This Quality Standard was &8se3sed by Black Country Health Foundation Trust. This inspection involved review of all policies, ch¢cking of DBS'S, proof of safeguarding training, speaking with staff and placements and contact with 12 YOUDB people who had used our services and had agreed to speak to the Quality Assessors. The Centre h&s received excellent feedback from clients and other agencies throughout the year and this anonymised fe¢dback is used in bid writing and contract updates with commissioners.
FINANCIAL REVIEW The income for the year was £454,998. The Centre always works hard to raise funds for the service and to work ¢losely with Commissioners to address the issues of sustsinability of funding. A lot of work goes into sustainability and the Centre's income this year was less than half that of two years ago. partly due to the lack of non-recurrent funding we had received in the previous few years. It was a difficult year for us financially &8 we moved from being commissioned by the CCG and then DIHC and then the reduced contract last year &s we PSed over to Black County Trust meant that we were not able to replace the Counselling Manager and indeed our Management strUcre per say needed to reduce. So growth was really halted. This coupled with the fact that we have only just started the 2024n025 contract with BCHCFT and again this has meant a ncw way of working where the CEO of the What? Centre has had to take 8 leading role in the new consortium way of working and this together with meetings and reports has taken a lot of the CEO'S time. The CEO is hoping that once this is all embeddcd that she will have more chances to apply for further funds to meet the needs of children, young people and families which h&8 grown year on year but also as demand on services continues lo rise. We recognise the increased need for counselling provision and advic¢ s¢rvices and for provision for the 18-25 yr. olds and we are mindful in trying to secure ongoing funding for this, We have received some excellent donation from a local counctllor and his wife, whose son used our services previously. Th¢r¢ is a big gap in mcntal health services when young people become too old to use CAMHS and do not meet the criteria for adult mental health services and we recognise that many potentially suicidal young people sit in that gap so nexd to support them in their tran51tions. We have been involved in a bid for Talking Therapies Plus fund where Beacon will take a lead on the bid and ourselves and other members of the wn50rtium and wider members of the LLP and wider voluntary and community sector involvement, This funding was due to be decided on some months ago and there been much delay> but we are assured that some funding will be made available for the 18 - 25's we work with. We have been successful in gaining some Wider Detemiinates Funding for advice work with parents and young people and this enabled more advice hours within the Centre. The Centre has a clear policy on monitoring spend against contracts and has fulfilled all its contracts. Such contracts have clear stipulations regarding the kind of support people can T¢ceiv¢, the age groups, issues etc. and they are fully within the remit of the work undertaken by the Charity, Roerves poliey The Board has a policy of maintsining at least three months reserves and working towards six months reserves in the longer term, mainly to ensu that young people who use the service would always have due notice if ¢ver the Centre became financially unviable. This is particularly important because the Centre works with some extremely vulnerable youn8 people, but also to ensure that due Tjotice and redundancy can be provided to staff. The continuing development of What Enterprise, a social enterprise company is seen &5 key to developing reserves as much of the Centres, fvnding is restricted to the funding criteri4 but we are all mindful of the fact that the busier the Charity IS, the less time there is available to develop the Social Enterprise, although thi5 will still be vithl. The Chief Officer is encouraged by the Board to ensure that all funding applications, where appropriate, include for full cost recovery and management costs because all new projects require significant input from the management team. Ceneral Funding and Going Concern One of our ongoing concerns are the limited number of sessions we are able to provide for children and young people who rnay need more than 7 sessions (including an assessment) this is b¢caus¢ th¢ Trust mainly fund short temi counselling although we do have a bit of discretion on thal some childr¢n and young people do need longer terni therapy. Another concern for us is that since all our referrals for CYP must go through the SPA, some young people have expressed that they would not go through the CAMHS service and would like to self- referrnl. We had a consultation between LGBTQ+ young people who use the groups and they said that this would be the case and it is proving to be so, so we n¢¢d to find more fijnding for LGBTQ+ and BAME clients. who are desperately tying to self-refer. We would also like to 8¢e thal uur main contracts are for longer tern]s. The current one we have with BCHCFT is just for the year and this makes it difficult to plan. We have no reason to believe that we will not continue with this contract after this year is over, but we will not know until January 2025. However, feedback from CAMHS
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THE WHAT? CENTRE LIMITED IndepeDdent Examiners Report For the year ended 31 March 2024 I rcport to the charity trustees on my examIn10n of the accounts of the company for the year ended 31 March 2024 which are set out on the following pages Responsibilltles and basls of report As th¢ ¢hority trus¢¢¢s of the company (and also its directors for the purposes of company law) you are Tespon5iblc for the preparation of the llccounts in accordance with the requircments of the CompleS Act 2006 ('Ih¢ 2006 Act,). Having satisfied myself thai the accounLS of the company are not required be audited under Part 16 of th¢ 2006 Act and gr¢ ¢ligiblc for independent ¢xAmination. l TCPOrt in respect of my examination of your Company. accounts as carried out under tIOn 145 of th¢ Charitics Aci 2011 ('Ihc 2011 Act.). In carrying out my examination I have followed the Diwctions given by the Charity Commission under section 145(5)(b) of the 2011 Independent Examitter's Statement Sincc the Compttny's gTOSS iftcome exceeded £250.IX)O your examin¢r must b¢ a m¢mber bof a body listed in scclion 145 of tho 2011 Act. I confirm Ihut l am qualificd lo undertakc the examination bccv4U5e l am mcmber of th¢ Instilutc of Chartered Accountants of England and Wales ( ICAEW), which is onc of the listcd bodies . I havc completsd my examination . I confirm that no m&tlers have ¢omc my attention in ¢onncction with th¢ examination fiiving rne cause to bclievc that in Any material respect '. (i) ac¢ounting records wcre not kept in rcspc¢t of thc company as required by scction 386 of th¢ 2006 Act or (2) (3) the accounts do not acrd with thosc records th¢ aG¢ounts do not comply with th¢ accounting rtquircmcnts of s¢ction 396 of the 2006 Act other than any requiremcnt that he accounts giv¢ a'true and fair vi¢w ' whi¢h is not a mauer consid¢rcd &8 part of an ind¢pcndent examination 'or the accounts have not bLxn prcpared in accordAnce with thc mdhods And principl¢s of th¢ Ststrment of Recommended Practice for accounting and reporting by charities applicable to charities preparing thcir Jccounts in accordance with the Financial Rcport'ing Standard applicablo in the UK And R¢public of Ireland { FRSI 02). (4) I have no concerns and have come a¢ross no other matters in connection with the examination to which attention should be drnwn in this report in order to cnabl¢ & proper understanding of the accounts to bc reached. Name Relevant Professional Qualifications Address GAry P¢ter Brookes FCA Bsc 130 Wombourne Park Wolvcrhampton South Stsffs WV5 OLY Date . Page 9
THE IVHAT? CENThE LIMrrED srATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 MARCH 2024 i Unr4itrle¢ed D•slgnAt•d Rtltrleted Fund Fwndi 20Z4 1024 Totol Fun 21123 Fund¥ 2024 lTrcom• 52,94J 1,547 3,134 405) 4.023 4S4,998 3J70 3,134 442,280 11,992 930 Domtlons & 8lfts Inv¢Jlrnenls TOTALJNCOME ChDrltsbl• Atllvltl 173,118 393.954 s67.on TOTAL EXPENDITURE 173 118 393 954 J67 072 630041 (115,492) 11122 {103 J70) {174,819) R•eonellltlon otfundi Tothl fijnds brou8hi f•nwd 69,791 160,Ixio 24735 256J26 431,345 TrBnsf¢rs 45,701 <43.701) T¢fal fvJKls ¢prrl¢d forw•rd 114,299 38.857 153,136 234526 •• Th•r• w•rn np r•(oipts•d OT for 11)14 •Trd 3013 olh•rlh•D tb•¥• Indud¢d lrt th• FlJan¢knl Adlvltlt Thlj Statem¢nl ofFlth4nd•l Aellvltl•• lth¢orpor*t•i th• i•m• InforMA(lO r¢q¥lr¢d (or on ond Exp•ndlluY• •fw4nt und¢r ¢h• Aets •• SM N01? for full 21nJ ¢offlparadvos Pwio
THE WHAT? CENTRE LTMITED BALANCE SHEET IIOR THK YEAR ENDED 31 MARCH 2024 N4 2024 2023 FI%¢ AM•ts Tanglbl¢ Au•ls 61 7? Curr•nt AM• Deblorj Bk & Cth In hgrdd 43.978 J82.687 226,1565 112 263.134 269,246 Cr•dlloM i A•All l•llln8wlthln ,570 IIVJ7 153,093 236,449 Net 12 153,IS6 Unrostrl¢l¢d 69.791 160,OL¥) 26,7JJ D¢sW•t¢d fund8 IJ 13 114,299 3B,857 TOTAL FUNDS 153,156 256,526 The CQrythywXnt1tJJ lo exonpilon fnKnaudl¢ under 6477 oftli0crynFlA2I)06 r¢laUn8to snwll mpaDles. m¢mbff¥ r¢qulrrd Ih¢wnpw to obittln audlt In o¢¢wdanM wlih s¢dloTh 476 of Conwanl45 200& The dbcthrs a¢knowledg¢ thel¢ rttptsmlbllliios for¢tywilylng wlth thgTqulr•m¢ntsOt1 Compthl•sA wltht¢spe¢t totteouniln8 fwoTd8 and th¢ F<•parffillon etounts b¢ethprW In ttcordwwlth tha 6pe¢iol ptoylthlli or P15 ofthg CowkB Art2tM lo small chorlthblo ¢omwi ApproKd byth• botrd of dlrrtlori Ind on 9July2024 and ilwKd on Its bthir Morrb JJIr¢Or Aao Iru¥ts• QJrnpMynil¥lrniloA nwnbor: J41J168 Pa8•11
THE WHAT CEIYTRE LIMITED NOTES TO THE ACCOUNTS FOR TH.E YEAR ENDED 31 MARCH 2024 l A¢eounting policies Basis of preporation of gttounts The charity conslitutcs a publi¢ ben¢fil entity &s defin¢d by FRS 102. The financial statements hav¢ b¢cn prepared in accordJn¢e with A¢counting and R¢portins by Charitics.. Staiement of Recommended Practice applicable to charitics preparing th¢ir &¢¢ounts in accordanc¢ with . the Finunciat R¢porting Standard applicable in the Unitcd Kin8dom and Republic of Ireland (nis 102) sccond edition published October 2019 and the Chariti¢s Act 2011 thc Companies A¢t 2006 And UK Generally Accept¢d Practicc. The financial statcments are pr¢pared on a going nrn basis undcr the historic cost convention modified to include eertain items at fair value when applicabl¢. The financial 5tatcmcnts are prcpared in sterling which is the fijnctional curr¢ncy of the charity. Significant accounting policies applied in the prcparation of th¢5C financi statements arc set out below, These policies have been consistently applicd to all years presented unle55 otherwis¢ statcd. Intome recognitlon All incoming resourc( are included in the Statement of Financial ActiviU¢5 (SOFA) when the charity Is legally entitl to the income after any perforniAn conditions hav¢ bccn m¢( thc amount can bc mcasured relimbly and it is probable that th¢ incom¢ will be r¢Geivcd. For donations to bc recognised the charity will havc been notifi¢d of th¢ amounts and the sc¢tl¢m¢nt date in writing. If thcrc are condition5 attachcd to th¢ donation and this requircs a levcl of pcrforniance b¢forc eniiilcment con bc obtained then incom¢ is d¢f¢rred until thosc conditions arc fully met or th¢ fulfilmcnl of those nditionS is within the control of th¢ charity and it is pmbable thai thcy will bc fulfillcd. No amount 1$ includcd in the fin8n¢ial statrments for volunt¢¢r tirn¢ in line with the SORP (FRS 102). Furthcr detail is given in thc Trust5, Annual Report. Expenditure recoEni¢ion All expertditure is accounted for on an accru5 basis and has be¢n classifiod under hcadings that aggregate all costs relat to thc category. Expenditure is r¢¢ognised where ther¢ is A legal or ¢onstruclivo obligation to make payments to third partie5, it is probthlc that thc seiil¢m¢nt will bc Tequir¢d and thc Amount of thc oblig&tion can be m¢&¥urcd reliably. Resout¢¢s ¢xpend¢d ar¢ allocated to the particular activity whcre the cost r¢lal¢s diro¢tly lo that aGtivily. Salary and other office running costs are apportioned b¢twecn ch8ritsblc activity support costs and governanc£ costs b¢d on Lstimale of staff time to each. The same methods of apportionment have bcen used in previous years. Alloution of8llPPOrt nd govornance costs Support costs have been differcntiatcd bcNiecn gov¢rnancc G05ts and other Support cnsts. Governancc ¢05ts MprISe all costs involving thc public ttc£ounthbility of the Charity gJ)d its complianc¢ with r¢gulation and good practice. Th¢5¢ ¢05ts include costs rc18ted lo slatulory examination and legal fees together with an appvrtionm¢nt of overhead and 5UPPOrt costs relating to ttustees meetings . Page 12
THE WHAT? CENTRE Lii¥frrED NOTES TO THE FINANCIAL STATEMEiwrs FOR THE YEAR ENDED 31 MARCH 2024 V•lu¢ Added TAX The charity is not register¢d for VAT. In Common with mpny other similar charities expenses are inflathd by VAT, which ranTWt bo recovered. Estimation uncertainty tn the view of the trustees in applying thc oUnting policies adopted, no judgements w¢ro required th81 hav¢ a significant effccl on the amounts rOSnid in the financial sialemcnts nor do any ¢stimal¢s or assumptions madc carry a sisnificanl risk of mat¢rial adjustment in th¢ next financial y¢ar. Debtors Trade and other debtors are recognised It th¢ settlement pmount due aftcr any tre discount offercd. Prepayments 8re valued at the amount prep4id nct of any tre discounts du¢. C•5h at bank And in hand Cash at bank and in hand includ¢s a bank account and small amounts of cash. Cr¢ditor$ ftnd provision$ Creditors tmd provisions are rccogniscd where the charity a prc5cnt obligation r¢5ulting from a past event that will probably result in th¢ transfer of funds to a third paty and the amount due to seltlc thc obligation can bc measured or cstima¢¢d reliably. Creditors and provisions are nornmlly regnISed at their s¢ttlcment amount after allowing for any tfzdc discounts du¢. Tangibl• flxed #ets for uJ¢ by ¢harlty These capilalised if th¢y Gan be used for more than one year, and cost at l¢&st £1,0. Thcy are valued at cosL Dcpreciation is provided Qt rates caJ¢ulat¢d to writ¢ off th¢ cost less cstimal¢d rcsiduai valuc, ovcr thcir cxpcctcd useful liv¢s. Officc Equipmcnl 33 /0 rcducing balancc Fixtures and l*ittin8s 17.5Y• reducing balancc The Directors consider that the ¢lJarity r¢m&ins vi9blc for the year ahead Page 13
THE CENTRE LIMrfED NOTES TO THE FINANCIAL STATEMEKrs FOR YEAR ENDED 31 MARCH 2024 2. DONA TIONS Unrestricted Rcstri¢t¢d 2024 2023 Gift Aid Tax Refunds Small Donations 150 150 5,420 5.570 150 1.842 11.992 1.397 1.547 4.023 4.023 3. INCOME FROM CHARITABLE ACTIVITIES Unrestricted R¢stricted 2024 2023 Dudley BCHT 13-17 yr olds Dudl¢y Publi¢ l-JLalth (BecHIVe) Public H1th (Fusion) Nlltion&l Lottcry Community Fund Family Projcct Counselling cOntrts Winter Pressures What Enterprise RhargeS Wider Determination BCH Piloi rusion DVCS Room Hire Insuran¢c Claim Other Incomc 182,260 94,042 38.196 57,370 182,260 94.042 38,196 57,370 33,261 145,000 107,744 60.696 57,100 45.010 18,650 6.877 33,261 19,578 19,578 2,000 26.175 2.010 106 2,000 26.175 2,010 323 880 442 280 402 053 454 998 Page 14
THE WHAT? CEIYTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 4. EXPENDITURE 2024 2023 Costs directly allocAt to A¢tivitie$ Staff Costs Swional Work¢rs Prcmises and Utilities Rent Supcrvi5ion Computer and Sothvare Expcnditure Small Capital ltrms Databw costs Volunteer Expcnses Trnv¢lling and Subsistcncc Training and Confercnc¢ Advertising and Publicity Direct Rcsources BeeHIVc direct costs Bank Char8¢S Rrfruitment Deprecialion S¥pport costs allocated to Activities Staff Costs - Managemen( Finance and Administration HR and Health & safety t*gal Costs OITice Costs Tclephone and Postasc GovcrnancK Costs 247,766 133,867 33.300 21.822 7,442 7,365 264,011 161.850 43.519 21,867 11.677 5.883 1.267 23.324 144 1.077 2,297 216 5.588 655 89 324 18 24,514 1.770 292 598 7,319 734 556 14 55,944 5,564 1,519 5.129 7,¥93 3.563 60,685 7,367 6,897 8.153 3.133 TOTAL 567 072 630,041 The charity has one main activity- providing advice and counsclling servic. Pag¢ 15
THE WHAT? CEwfRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 5. GOVCRNANCE COSTS 2024 2023 Siatutory Accounts Preparation and Independent Exominalion Gcneral Office and Finan Staff Othcr Costs 3,150 4c1 13 2,720 400 13 6. NET INCOME FOR THE YEAR 2024 2023 This is stat1 aftcr ¢harging". Depreciation 16 18 7. STAFF COSTS 2024 2023 S41ari¢s and Wages Social Security Costs Pension Costs Employment Allowance Redundancy 258.832 23,951 15.979 (5,000) 1.683 295.445 279,275 27,454 17,909 (5.o¢X)) 319,638 2024 2023 Employee receiving emoluments of more than £60,000. Pension costs rclat¢ to company contributions to a stskeholder pension schcme. The av¢rage numkr of employc¢s during thc year follows.. 2024 2023 Number Number Chief Officcr Admin &nd Finance Advic¢ and ¢ouns¢llin8 io Pagc 16
THE WHAT? CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR TflE YEAR EIYDED 31 MARCH 202.4 8. TRUSTEE REMUNERATION AND RELATED PARTY TIUNSACTIONS No trust¢¢ receiv any r¢munwa¢ion durin8 th¢ year (2023 -£Nil) or rcccived rcimbursed expens (2023 - £Nil) No trustc¢ or othcr person relatrd to the charity had any personal int¢r¢st in any wntract or transactions ¢ntered into by thc Gharity durin8 thc year (2023 - £Nil) 9. TANGIBLE FIXED ASSETS Flx¢ureJ & Fittings Equipm¢nt TotRI Cost Ai l April 2023 Additsons At 31 mllh 2024 16,113 5.355 21.468 16,113 5,355 Depre¢i•tion At J April 2023 Chargc for Y¢ar At 31 Mah 2023 16.113 5,278 16 5,294 21,391 16 21,407 16.113 Net Book Vlllu At 31 March 2024 61 61 At 31 March 2023 77 77 10. DEBTORS 2024 2023 Prepayments Tr4dc Debtors 4.195 39,783 43.978 4,032 2,080 6.112 Pagc 17
THE WHAT? CENTRE LIMED NOTES TO THE FJNANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 I I. CREDITORS: AMOUNTS FALLINC DUE WITHIIY ONE YEAR 2024 2023 Other Creditors and Accruals Sundry Creditors Trade Creditors 3.150 66.326 4.094 2.900 9.897 73.570 IL ANALYSIS OF NET ASSETS BETWEEN FUNDS General Funds Restricted Funds Tothl fund$ Tangibl¢ Fix¢d AsKts Net Curr¢nt A5scts 61 114,238 61 153.095 38,857 Net Assets at 31 March 2023 114.299 153,156 Page 18
THE WHAT9 CENTRE LIMITED NOTES TO THE FINANCJAL STA TEMENTS FOR THE YEAR ENDED 31 MARCH 2024 13. MOVEMENT IN FUNDS Tranjfer Outgoing between Resoureos funds 14comlng 2023 Resources 2024 Restricted Funds: Dudley BCHT 13-17 y olds Dudley Public 14¢alth (BeeHIVe) Public Health (Fusion) National Lottcry Community Fund Family Proj¢¢t Douglas Tumer Trtt BCH Pliot 18-25$ Fusion DVCS Wider Dthrniinhnt 19,972 182.260 94,042 38,196 57,370 202.232 86,078 38.196 30,674 26,696 i.o(K) 1.000 26.175 4,023 2,010 2,000 26.175 9,786 813 5,763 2,000 Restrl¢ted Fundj: 26.735 406 076 393.954 Dtslgnat Fundi 160.000 45.701 General Funds: 69.791 173,118 45,701 Total Fundjj 256.526 463,702 567.072 153.156 Restricted Fund$: The restrict¢d funds 8re all in connection wlth the charities one main a¢tivity providing advic¢ and rA)unsclling services for children and young adults Designated Funds: Thc designated fund h&$ bcen set up #t th¢ recommcndalion of Ihc board of direc,tors to: a) Covcr the running ¢05ts, in¢luding salvi¢s, ot-the charity during any pos5ibl¢ transition of funding arrangcments,. b) Ensure that our obligation to rTent clients can be met in th¢ event ofioss of funding (six-months cover). c} Cover any incre&sed premis charges in linc with the busin&%s plan d) to deal with Ihe current economic uncertainty and inCreS in utility costs e)conlingency sts for repairs and renewals of the 2 buildings. Some of th¢ contributions to the currcnt dcsignated fund hav¢ ¢orn¢ from rccharges and donations from What Enlerprisc. Page 19
THE WHAT? CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3] MARCH 2024 14. OPERATING LEASE COMMITMENTS As at 31 MCh 2024 the charity had annua] commilm¢nts under non-Gancellablc op¢rating1¢8ses on IRnd and buildings &5 follows.. 2024 2023 Expiry DAtt'. l July 2022 Next year Between two to five years B¢twe¢n fivc and ten Years Stourbridge 10.000 40,000 10,000 Expiry Date." 31 M•rch 2024 Next y¢ar Dudley 12,50D IS. MEMBERS, LIABILITY The liability of the memb¢rs is limited on a winding up to a sum not cxcecding £1 each. The charity is limitd by guarant¢c thcrLforc do¢s not have ll share capital. 16. RELATED PARTY TRANSACTIONS The m¢mbcrs of the WhaVP Ccntrc limited are a150 director5 of Th¢ What Entcrpris¢ Limited, which was incon)orated on 19 June 2009. Pag¢ 20
THE WHAT? CENTRE LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 17. SOFA Comparatives Note Unrestricted Designat¢d Rutritt¢d Fund¥ Funds Fundg 2023 2023 2023 TotAI Funds 2023 Ineome from Charitable 8cliviti¢5 Donations & 8ifts Inv¢stments 53,090 2.797 950 389.190 9,193 442,280 11,992 950 TOTAL INCOME 56,837 398,385 455,222 Expendslure CharltAble Actlvltloi 94.942 535.299 630,241 TOTAL EXPENDITURE 94.942 535,299 630,241 Net income (38,105) (136,914) (175,019) Rteoncili*tion of funds Total funds brought fonvard 107.696 160,000 163,649 431,345 Transfers Total funds carri¢d forward 69.591 160.000 26.735 256,326 Page21