2021-03-31-accounts - Axis Counselling

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		Page
ReferenceandAdministrative Details
ReportoftheTrustees	2	to6
ReportoftheIndependentAuditors	7	to10
StatementofFinancial Activities		11
Balance Sheet	12	to13
CashFlowStatement		14
Notes totheCashFlowStatement		15
Notes totheFinancial Statements	16	to24
DetailedStatementofFinancial Activities		25


AUDITORS	D.R.E.&Co. (Audit) Limited
	7 Lower Brook Street
	Oswestry
	Shropshire
	SYll2HG
SOLICITORS	Wace Morgan Solicitors
	21St Mary's Street
	Shrewsbury
	SYllED
BANKERS	CAFBank25
	KingsHill
	West Malling
	Kent
	MEl94JQ

FORTHEYEARENDED31MARCH2021
				31.3.21	31.3.20
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	2	9,810	1,017,146	1,026,956	691,893
Investment income	3	892		892	1,182
Total		10,702	1,017,146	1,027,848	693,075
EXPENDITURE ON
Charitableactivities	4
Charitable Activities		5,965	920,329	926,294	694,506
Governance and support costs			11,637	11,637	11,173
Total		5,965	931,966	937,931	705,679
NETINCOME/(EXPENDITURE)		4,737	85,180	89,917	(12,604)
Transfersbetween funds	13	85,180	{85,180)
Netmovementin funds		89,917		89,917	(12,604)
RECONCILIATION OF FUNDS
Totalfundsbroughtforward		181,558		181,558	194,162
TOTALFUNDSCARRIEDFORWARD		271,475		271,475	181,558

BALANCE SHEET 31MARCH 2021
				31.3.21	31.3.20
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	9	42,256		42,256	22,227
CURRENT ASSETS
Stocks	10	1,000		1,000	1,000
Debtors	11	4,855		4,855	33,755
Cash at bank andinhand		2271488		227,488	139,461
		233,343		233,343	174,216
CREDITORS
Amounts falling due within one year	12	(4,124)		(4,124)	(14,885)
NET CURRENT ASSETS/(LIABILITIES)		229,219		229,219	159,331
TOT AL ASSETS LESS CURRENT
LIABILITIES		271,475		271,475	181,558
NET ASSETS		271,475		271,475	181,558
FUNDS	13
Unrestricted funds				271,475	181,558
Restricted funds
TOTAL FUNDS				271,475	181,558

CASH FLOW ST A TEMENT FOR THE YEAR ENDED31MARCH 2021
	31.3.21	31.3.20
Notes	£	£
Cash flows from operating activities
Cash generated from operations	132,386	(31,363)
Net cash provided by/(used in) operating activities	132,386	(31,363)
Cash flows from investing activities
Purchaseoftangible fixed assets	(45,251)	(18,767)
Interest received	892	l, 182
Net cash used in investing activities	(44,359)	(17,585)
Changeincash and cash equivalentsin
the reporting period	88,027	(48,948)
Cash and cash equivalents at the
beginningofthe reporting period	139,461	188,409
Cash and cash equivalents at the endof
the reporting period	227,488	139,461

OPERATINGACTIVITIES
	31.3.21	31.3.20
	£	£
Net income/(expenditure) for the reporting period (as per the
StatementofFinancial Activities)	89,917	(12,604)
Adjustments for:
Depreciation charges	20,355	8,293
Loss on disposaloffixed assets	4,867
Interest received	(892)	(1,182)
Decrease/(increase)indebtors	28,900	(28,26 I)
(Decrease)/increaseincreditors	{10,761)	2,391
Net cash provided by/(used in) operations	132,386	(31,363)

	At 1.4.20	Cash flow	At 31.3.21
	£	£	£
Net cash
Cash at bank andinhand	139,461	88,027	227,488
	139,461	88,027	227,488
Total	139,461	88,027	227,488

Depreciationisprovided at life:	the following annual ratesino
Property improvement	-4%oncost
Computer equipment	-33% on cost
Fixtures and fittings	- 10% reducing balance
Equipment	-25% reducing balance

2.	DONATIONS AND LEGACIES
		31.3.21		31.3.20
		£		£
	Gifts, donations and grants	1,026,956		691,893
3.	INVESTMENT INCOME
		31.3.21		31.3.20
		£		£
	Deposit account interest		892	1,182
4.	CHARITABLE ACTIVITIES COSTS
				Direct
				Costs
				£
	Charitable Activities			926,294
	Governance and support costs			11,637
				937,931
5.	NET INCOME/(EXPENDITURE)
	Net income/( expenditure)isstated after charging/( crediting):
		31.3.21		31.3.20
		£		£
	Depreciation - owned assets	20,355		8,293
	Deficit on disposaloffixed assets	4,867

STAFF COSTS
	31.3.21	31.3.20
	£	£
Wages and salaries	677,776	508,583
Social security costs	53,588	38,609
Other pension costs	12,423	8,216
	743,787	555,408

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	12,714	679,179	691,893
Investment income	1,182		1,182
Total	13,896	679,179	693 ,075
EXPENDITURE ON
Charitable activities
Charitable Activities	2,912	691 ,594	694,506
Governance and support costs		11,173	11,173
Total	2,912	702,767	705,679
NET INCOME/(EXPENDITURE)	10,984	(23,588)	(12,604)
Transfers between funds	(23,588)	23,588
Net movementinfunds	(12,604)		(12,604)
RECONCILIATION OF FUNDS
Total funds brought forward	194,162		194,162
TOTAL FUNDS CARRIED FORWARD	181,558		181,558

		Improvements		Fixtures
		to	Plant and	and	Computer
		property	machinery	fittings	equipment	Totals
		£	£	£	£	£
	COST
	At 1 April 2020	6,451	11,033	15,975	19,403	52,862
	Additions		1,083	22,986	21,182	45,251
	Disposals	(6,451)	____@!Q)	(1,530)	(1,871)	(10,052)
	At31March 2021		11,916	37,431	38,714	88,061
	DEPRECIATION
	At 1 April 2020	1,673	5,545	13,391	10,026	30,635
	Charge for year	258	657	6,744	12,696	20,355
	Eliminated on disposal	(1,931)	~)	(1,319)	(1,871)	(5,185)
	At31March 2021		6,138	18,816	20,851	45,805
	NET BOOK VALUE
	At31March 2021		5,778	18,615	17,863	42,256
	At31March 2020	4,778	5,488	2,584	9,377	22,227
10.	STOCKS
					31.3.21	31.3.20
					£	£
	Stocks				1,000	1,000
11.	DEBTORS: AMOUNTS	FALLING DUE WITHIN ONE YEAR
					31.3.21	31.3.20
					£	£
	Trade debtors					30,300
	Prepayments and accrued	income			4,855	3,455
					4,855	33,755

CREDITORS: AMOUNTS FALLING DUE WITHIN	ONE YEAR
	31.3.21	31.3.20
	£	£
Trade creditors		322
Social security and other taxes		11,821
Accruals and deferred income	4,124	2,742
	4,124	14,885

MOVEMENTINFUNDS
		Net	Transfers
		movement	between	At
	At 1.4.20	in funds	funds	31.3.21
	£	£	£	£
Unrestricted funds
General fund	51,560	4,737	85,180	141,477
Designated Funds	130,000			130,000
	181,558	4,737	85,180	271,477
Restricted funds
Counselling Shropshire (SCCG & MOJ)		39,776	(39,776)
Counselling Telford & Wrekin (T&W
CCG&MOJ)		36,507	(36,507)
ISVA		30,166	(30,166)
HMPrison Stoke Heath		(2,301)	2,301
Parental Advisor		{18,968)	18,968
		85,180	{85,180)
TOTAL FUNDS	181,558	89,917		271,477

	Incoming	Resources	Movement
	resources	expended	infunds
	£	£	£
Unrestricted funds
General fund	10,702	(5,965)	4,737
Restricted funds
Counselling Shropshire (SCCG & MOJ)	194,016	(154,240)	39,776
Counselling Telford & Wrekin (T&W
CCG&MOJ)	211,799	(175,292)	36,507
ISVA	611,331	(581,165)	30,166
HM Prison Stoke Heath		(2,301)	(2,301)
Parental Advisor		(18,968)	(18,968)
	1,017,146	{931,966)	85,180
TOTAL FUNDS	1,027,848	{937,931)	89,917

Comparatives for movementinfunds
		Net	Transfers
		movement	between	At
	At 1.4.19	infunds	funds	31.3.20
	£	£	£	£
Unrestricted funds
General fund	64,162	10,986	(23,590)	51,558
Designated Funds	130,000			130,000
	194,162	10,986	(23,590)	181,558
Restricted funds
Counselling Shropshire (SCCG & MOJ)		5,217	(5,217)
Counselling Telford & Wrekin (T&W
CCG&MOJ)		(11,715)	11,715
ISVA		(67)	67
HMPrison Stoke Heath		220	(220)
Parental Advisor		{17,245)	17,245
		(23,590)	23,590
TOTAL FUNDS	194,162	(12,604)		181,558

Comparative net movementinfunds, includedinthe a	bove areasfollows:
	Incoming	Resources	Movement
	resources	expended	infunds
	£	£	£
Unrestricted funds
General fund	13,896	(2,910)	10,986
Restricted funds
Counselling Shropshire (SCCG & MOJ)	114,389	(I09, 172)	5,217
Counselling Telford & Wrekin (T&W
CCG&MOJ)	132,175	(143,890)	(11,715)
ISVA	421 ,575	(421,642)	(67)
HMPrison Stoke Heath	11,040	(10,820)	220
Parental Advisor		(17,245)	(17,245)
	679,179	(702,769)	(23,590)
TOTAL FUNDS	693,075	(705,679)	(12,604)

		Net	Transfers
		movement	between	At
	At1.4.19	infunds	funds	31.3.21
	£	£	£	£
Unrestricted funds
General fund	64,162	15,723	61,590	141,475
Designated Funds	130,000			130,000
	194,162	15,723	61,590	271,475
Restricted funds
Counselling Shropshire (SCCG & MOJ)		44,993	(44,993)
Counselling Telford & Wrekin (T&W
CCG & MOJ)		24,792	(24,792)
ISVA		30,099	(30,099)
HM Prison Stoke Heath		(2,081)	2,081
Parental Advisor		(36,213)	36,213
		61,590	(61,590)
TOTAL FUNDS	194,162	77,313		271,475

	Incoming	Resources	Movement
	resources	expended	infunds
	£	£	£
Unrestricted funds
General fund	24,598	(8,875)	15,723
Restricted funds
Counselling Shropshire (SCCG & MOJ)	308,405	(263,412)	44,993
Counselling Telford & Wrekin (T&W
CCG&MOJ)	343,974	(319,182)	24,792
ISVA	1,032,906	(1,002,807)	30,099
HM Prison Stoke Heath	11,040	(13,121)	(2,081)
Parental Advisor		(36,213)	(36,213)
	1,696,325	(1,634,735)	61,590
TOTAL FUNDS	1,720,923	(1,643,610)	77,313

	31.3.21	31.3.20
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Gifts, donations and grants	1,026,956	691,893
Investment income
Deposit account interest	892	1,182
Total incoming resources	1,027,848	693,075
EXPENDITURE
Charitable activities
Wages	677,776	508,583
Social security	53,588	38,609
Pensions	12,423	8,216
Rent	33,858	31,815
Insurance	4,799	3,708
Telephone	30,655	12,121
Postage and stationery	10,477	8,428
Sundries	2,077	628
Travel, parking etc	7,293	14,238
Administrative and IT	14,105	15,192
Training	35,116	24,797
Clinical supervision	12,703	10,280
Professional fees	6,156	6,040
Room hire	1,029	4,263
Repairs and renewals	882	974
Accountancy fees	6,125	7,280
Bank charges	147	95
Independent examination fees		2,119
Audit fees	3,500
Depnofimprovements to property	258	258
Depnofplant&machinery	657	610
Depnoffixtures&fittings	6,744	1,330
Depnofcomputer equipment	12,696	6,095
Loss on saleoftangible fixed assets	4,867
	937,931	705,679
Total resources expended	937,931	705,679
Net income/(expenditure)	89,917	(12,604)