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2025-03-31-accounts

Charity registration number 1076244 (England and Wales)

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP LEGAL AND ADMINISTRATIVE INFORMATION

Trustees S Doerr M Davies T Collins (Chair) A Rayner M Hicks (Pastoral Trustee) D Harding (Vice Chair) (Appointed 19 June 2024) K Lewis (Treasurer) (Appointed 15 April 2025) Charity number 1076244 Principal address 2 The Quintet Churchfield Road Walton on Thames Surrey KT122TZ Independent examiner Linda Dunford FCCA CTA Warner Wilde Limited Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF Bankers Barclays Bank PLC - Hounslow Hounslow 2 Leicester Leicestershire LE87 2BB

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7 - 8
Balance sheet 9
Notes to the financial statements 10 - 19

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and Activities

The objectives of the charity are to provide an affordable one-to-one counselling service in Surrey. Our aim is to help clients:

In addition, we aim to provide training and experience to increase the number of counsellors available to the community.

There has been no change in these during the year.

Public Benefit

The trustees are satisfied that the activities undertaken by the charity as outlined under Objectives and Activities and Achievements and Performance constitute a significant public benefit to members of the local community and that they have therefore complied with the Charities Act 2011 to have due regard to public benefit guidance published by the Charities Commission.

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and Performance

Over the past year, our 25 Counsellors have provided over 2,000 hours of affordable counselling to people in our community who are struggling with mental health issues.

This is quite an achievement, given that 2024-25 has been a difficult year for the charity. We have an amazingly talented and committed team of trustees, staff and volunteers, and have always achieved a lot with very little. That said, the pressure of the cost-of-living crisis has increased our overheads, whilst simultaneously having a negative impact on client donations and grant availability. As many mental health charities have fallen by the wayside, as a result of this difficult financial and political backdrop, we have made a number of changes to The Counselling Partnership, in an effort to ensure that our charity not only survives but thrives for years to come.

We have taken a number of steps to increase our financial resilience and sustainability, with a view to growing and expanding the work we do and the number of people we reach. One way we have done so is by beginning to diversify our services, and we are currently piloting providing group support through our “Shoulder to Shoulder” initiative, initially to local community charity workers in front line roles. Feedback from the pilots have been resoundingly positive, and we hope to gradually grow this arm of our work.

We have also recruited a new Deputy Chair onto our Board of Trustees who, amongst other things, has automated many of our more time-consuming processes, making us more efficient and reducing overheads.

Until December 2024, the charity was managed by a voluntary Board of Trustees, which was becoming increasingly unsustainable. We have recruited a part-time Charity Manager to provide day to day leadership and management of our operations, including Marketing and Fundraising. This will not only enable the charity to become more strategic, sustainable and resilient, but will also help us to grow, and increase the number of people we are able to help.

The charity aims to be accessible to a wide client base and to ensure a high-quality service for all clients. We are working to increase and improve the usability and accessibility of our service and review regularly. We strive to be an inclusive service, and all our venues are wheelchair accessible with parking available nearby or on site. Our venue in Woking has a loop system for clients that may be hearing impaired. We aim to increase access to counselling and to provide our service when and where it is needed, as there is an increasing need for mental health support.

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial Review

The charity had a difficult year resulting in a deficit of £29,398; continued effort is required to raise funding for 2025/26 and beyond. As set out above, significant effort has been made over the last 12 months to professionalise the operation of the charity through hiring and through updating our systems and automation of many manual processes. These improvements are designed to increase the consistency of our donation income to ensure we are financially sustainable and so that we can rely less heavily on grants to support our day-to-day work and rather use this vital money to expand our services. The trustees have instigated several initiatives to increase our client numbers and we spend time reviewing our annual budget and reserve policy to ensure we are able to meet our financial challenges as a viable charity.

The performance of the charity during the financial year is concerning to the trustees but we believe actions we have taken during this financial year will pay off in the years to come and the charity will be well placed to provide and extend its critical services.

Grants were kindly provided by:

Walton Charity Elmbridge Borough Council Elmbridge Partnership Fund Walsingham Care

We are also very grateful for the anonymous donations we received throughout the year.

Finally, we would like to record our great thanks to the trustees, staff and volunteers for all their hard work throughout the year, ensuring that we are able to provide the professional, affordable mental health support that members of our community so desperately need.

Reserves Policy

At the year end, the charity’s reserves stood at £34,882 of which £2,548 represented restricted reserves.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level to ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.

Risk Management

The trustees have a risk management process which comprises:

The trustees regularly review their policies and procedures, and during the year reviewed and updated our Lone Working Policy and corresponding procedures, ensuring that they continue to be fit for purpose.

At the present time, the trustees believe that there are no risks connected with the internal management of the charity beyond those of staff dishonesty, which are managed by supervision of income and accounting functions and internal control processes and are insured.

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Future Plans

With the arrival of a new Deputy Chair, Treasurer, Charity Manager, Marketing and Communications Officer and Book Keeper, we are in a much stronger position to face current and future challenges.

The steps we have taken to increase our financial resilience are already starting to bear fruit, and we will continue with this important strand of work in the year ahead.

We are reviewing our growth and marketing strategies for 2025/26, with a view to increasing our visibility, reach and the number of people we help. This will include continuing to build and deepen partnerships with other local organisations, including charities, GP surgeries, business and government.

And we plan to continue to diversify our services by expanding our group offering in the local community.

Governing Document

North Surrey Community Counselling Partnership is an unincorporated association, registered as a charity on 24 June 1999. The charity was established under its constitution adopted on 17 December 1998, as amended 23 March 1999. The Charity continues to trade as The Counselling Partnership.

The trustees who served during the year and up to the date of signature of the financial statements were: S Doerr

M Davies T Collins (Chair) M Bidmead (Resigned 30 June 2024) A Rayner C Bate (Treasurer) (Resigned 15 April 2025) A Ritchie (Resigned 2 July 2025) M Hicks (Pastoral Trustee) D Harding (Vice Chair) (Appointed 19 June 2024) K Lewis (Treasurer) (Appointed 15 April 2025)

Appointment of Trustees

The articles of association allow for a maximum of 13 and minimum of 6 trustees. All trustees shall retire from office at the end of the AGM following the date on which they were appointed, but they may be re-appointed. Honorary officers are elected from the membership at the AGM until the next AGM, when they are eligible for reappointment. Up to three other trustees may also be elected at the AGM. The trustees have the power to co-opt a member at any time to fill a vacancy, provided that not more than one-third of the trustees would be co-opted members.

All members are circulated with invitations to nominate trustees prior to the AGM advising them of the retiring trustees and requesting nominations for the AGM.

Trustee Induction and Training

New trustees are given copies of the constitution, latest accounts and details of current financial standing, and Charity Commission literature regarding their legal obligations under charity and company law, and informed of any changes as and when they become known. They are also given copies of all current policies agreed by the Charity. All trustees are kept informed about, and vote for, the adoption or otherwise of the annual budget, and are encouraged to attend external training events which could improve their role as trustees.

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Organisation

The board of trustees, which normally meets four times a year, administers the charity and is responsible for all major decisions of the charity regarding strategic direction, policies, finances and activities.

The Trustees' report was approved by the Board of Trustees.

.............................. T Collins (Chair) Dated: ......................... (fio [2s

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP

I report to the trustees on my examination of the financial statements of North Surrey Community Counselling Partnership (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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

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

Linda Dunford FCCA CTA

Warner Wilde Limited Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF 08/10/2025 Date: ............................

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Current financial year
Unrestricted
Restricted
funds
funds
general
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
103,301
-
Charitable activities
4
73,140
9,903
Other trading activities
5
-
-
Investments
6
-
-
Total income
176,441
9,903
Expenditure on:
Raising funds
7
12,211
-
Charitable activities
8
196,176
7,355
Total expenditure
208,387
7,355
Net income/(expenditure)
(31,946)
2,548
Net movement in funds
10
(31,946)
2,548
Reconciliation of funds:
Fund balances at 1 April 2024
64,280
-
Fund balances at 31 March 2025
32,334
2,548
Total
2025
£
103,301
83,043
-
-
186,344
12,211
203,531
215,742
(29,398)
(29,398)
64,280
34,882
Total
2024
£
103,573
69,714
1,757
246
175,290
7,954
170,396
178,350
(3,060)
(3,060)
67,340
64,280

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Prior financial year
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2024
2024
2024
Notes
£
£
£
Income from:
Donations and legacies
3
103,573
-
-
Charitable activities
4
49,163
-
20,551
Other trading activities
5
1,757
-
-
Investments
6
246
-
-
Total income
154,739
-
20,551
Expenditure on:
Raising funds
7
7,954
-
-
Charitable activities
8
149,615
-
20,781
Total expenditure
157,569
-
20,781
Net income
(2,830)
-
(230)
Transfers between funds
3,105
(3,105)
-
Net movement in funds
10
275
(3,105)
(230)
Reconciliation of funds:
Fund balances at 1 April 2023
64,005
3,105
230
Fund balances at 31 March 2024
64,280
-
-
Total
2024
£
103,573
69,714
1,757
246
175,290
7,954
170,396
178,350
(3,060)
-
(3,060)
67,340
64,280

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Current assets
Debtors 14 11,286 5,314
Cash at bank and in hand 40,244 73,666
51,530 78,980
Creditors: amounts falling due within 15
one year (16,648) (14,700)
Net current assets 34,882 64,280
The funds of the charity
Restricted income funds 18 2,548 -
Unrestricted funds 20 32,334 64,280
34,882 64,280

The financial statements were approved by the trustees on .........................

.............................. K Lewis (Treasurer) Trustee

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

North Surrey Community Counselling Partnership is an unincorporated association.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers

3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are measured at the cash or other consideration expected to be received and not discounted.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at the cash or other consideration expected to be paid and not discounted.

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 4,830 6,480
Grants - 9,993
Counsellor donations 4,921 5,750
Donated goods and services 93,550 81,350
103,301 103,573

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 Income from charitable activities

Unrestricted
funds
Restricted
funds
2025
2025
£
£
Counselling activities
Income from charitable
activities
49,775
-
Performance related
grants
23,365
9,903
73,140
9,903
Total
Unrestricted
funds
Restricted
funds
Total
2025
2024
2024
2024
£
£
£
£
49,775
49,163
-
49,163
33,268
-
20,551
20,551
83,043
49,163
20,551
69,714

Performance related grants analysis

Counselling Counselling
activities activities
2025 2024
£ £
Elmbridge Borough Council 15,320 4,633
Anonymous 9,993 -
Walsingham Care 1,123 -
Community Foundation for Surrey 834 12,082
Sparks 166 1,834
Central Surrey Voluntary Action 832 1,168
Walton Charity 5,000 834
33,268 20,551

5 Income from other trading activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events - 1,757

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable - 246
7 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising
Advertising 12,211 7,954
8 Expenditure on charitable activities
Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Staff costs 109,398 106,720
Counsellors supervision 17,552 14,412
Postage, stationery and computing costs 269 1,706
Sundry expenses 1,155 429
Counsellors training expenses - 696
Hub hire / venues 22,489 9,436
Assessments 1,616 2,870
Insurance 632 827
Other staff costs 46,960 31,873
200,071 168,969
Share of support and governance costs (see note 9)
Support 1,745 -
Governance 1,715 1,427
203,531 170,396
Analysis by fund
Unrestricted funds - general 196,176 149,615
Restricted funds 7,355 20,781
203,531 170,396

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

9 Support costs allocated to activities

Bookkeeping
Governance costs
Analysed between:
Charitable activities
Governance costs comprise:
Independent examination
Legal and professional
10
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
2025
£
1,745
1,715
3,460
3,460
2025
£
1,150
565
1,715
2025
£
1,150
2024
£
-
1,427
1,427
1,427
2024
£
1,152
275
1,427
2024
£
1,152

11 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

12 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Employees 1 1

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

12
Employees
Employment costs
Wages and salaries
Other pension costs
Employee costs includes £83,550 (2024: £81,350) of donated counsellor time.
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
Aggregate compensation
(Continued)
2025
2024
£
£
108,978
105,981
420
739
109,398
106,720
2025
2024
£
£
9,284
-
(Continued)
2025
2024
£
£
108,978
105,981
420
739
109,398
106,720
2025
2024
£
£
9,284
-
106,720
2024
£
-
13 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
14 Debtors
2025 2024
Amounts falling due within one year: £ £
Prepayments and accrued income 11,286 5,314
15 Creditors: amounts falling due within one year
2025 2024
Notes £ £
Other taxation and social security 685 1,243
Deferred income 16 10,000 8,516
Trade creditors 1,989 -
Other creditors - 167
Accruals 3,974 4,774
16,648 14,700

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

16
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2025
17
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
2025
£
10,000
2025
£
10,000
8,516
(8,516)
10,000
10,000
2025
£
420
2024
£
8,516
2024
£
8,516
6,667
(6,667)
8,516
8,516
2024
£
739

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At
Elmbridge - Shoulder to Shoulder
Elmbridge - Residents
Elmbridge Borough Council
1 April
2024
Incoming
resources
Resources
expended
At 31 March
2025
£
£
£
£
-
2,220
(672)
1,548
-
1,000
-
1,000
-
6,683
(6,683)
-
-
9,903
(7,355)
2,548

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

18
Restricted funds
Previous year:
At
Elmbridge Borough Council
Mrs Smith & Mount Trust
Community Foundation for Surrey
Sparks
Central Surrey Voluntary Action
Walton Charity
(Continued)
1 April
2023
Incoming
resources
Resources
expended
At 31 March
2024
£
£
£
£
-
4,633
(4,633)
-
230
-
(230)
-
-
12,082
(12,082)
-
-
1,834
(1,834)
-
-
1,168
(1,168)
-
-
834
(834)
-
230
20,551
(20,781)
-
(Continued)
1 April
2023
Incoming
resources
Resources
expended
At 31 March
2024
£
£
£
£
-
4,633
(4,633)
-
230
-
(230)
-
-
12,082
(12,082)
-
-
1,834
(1,834)
-
-
1,168
(1,168)
-
-
834
(834)
-
230
20,551
(20,781)
-
-

Elmbridge - Residents: To provide subsidised sessions for Elmbridge residents

Elmbridge - Shoulder to Shoulder: To fund group counselling sessions.

Elmbridge Borough Council: To subsidise staff payroll and counsellor supervision costs.

Woking Borough Council: To subsidise staff payroll and counsellor supervision costs.

Community Foundation: To subsidise staff payroll and counsellor supervision costs

Walton Charity: To subsidise the cost of the charity office, providing counselling to vulnerable people in the community.

19 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Current assets/(liabilities)
32,334
2,548
32,334
2,548
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Current assets/(liabilities)
64,280
-
64,280
-
Total
2025
£
34,882
34,882
Total
2024
£
64,280
64,280

NORTH SURREY COMMUNITY COUNSELLING PARTNERSHIP TRADING AS THE COUNSELLING PARTNERSHIP NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources Transfers At 31 March
2024 resources expended 2025
£ £ £ £ £
General funds 64,280 176,441 (208,387) - 32,334
Previous year: At 1 April Incoming Resources Transfers At 31 March
2023 resources expended 2024
£ £ £ £ £
General funds 64,005 154,739 (157,569) 3,105 64,280

Unrestricted grants donated due to extra demand for services attributable to the COVID pandemic have been earmarked for costs associated with that demand.

21 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).