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
#187

THE WHAT7 CENTRE LIMtTED
(A Company Limited by Guarantee)
Contents
31 March 2024
Page
Reference and Administrative Infomation
Report of the Trustees and DIT￿tOrS
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 pr￿ent 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 DIRE￿ORs
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 r￿0MMended 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 pl￿ements. 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. u￿datIllg 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 g￿d 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 refe￿ed 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
refe￿Ing 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 ac￿rdIng 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 A￿reditatIOn - 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 P￿Sed over to Black County Trust meant that we
were not able to replace the Counselling Manager and indeed our Management strUc￿re 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 examIn￿10n 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 Comp￿leS 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 ac￿rd 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
4￿05)
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•eonelll*tlon 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 N￿01? 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
B￿k & 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 CQrythyw￿*Xnt1tJ￿J lo exonpilon fnKnaudl¢ under 6477 oftli0crynF￿l￿A￿2I)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 P￿15 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 ￿n￿rn 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 Trust￿5, Annual Report.
Expenditure recoEni¢ion
All expertditure is accounted for on an accru￿5 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 r￿OSni￿d 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 tr￿e discount offercd. Prepayments 8re valued at
the amount prep4id nct of any tr￿e 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 re￿gnISed 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 H￿1th (Fusion)
Nlltion&l Lottcry Community Fund Family Projcct
Counselling cOntr￿ts
Winter Pressures
What Enterprise R￿hargeS
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
4c￿1
13
2,720
400
13
6. NET INCOME FOR THE YEAR
2024
2023
This is stat￿1 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 mll￿h 2024
16,113
5.355
21.468
16,113
5,355
Depre¢i•tion
At J April 2023
Chargc for Y¢ar
At 31 Ma￿h 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 LIM￿ED
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 Trt￿t
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 inCre￿S 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 M￿Ch 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