**Charity Registration No. 1079270**
## **Company Registration No. 3909277 (England and Wales)**
## **RELATE WEST SURREY**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 21**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Directors/Trustees**|Simon Atkinson|
|---|---|
||Simon Collins|
||Gary Couch (Treasurer)|
||Paul Crooks (resigned 26 November 2020)|
||Alison McLennan|
||Leslie J Mussett (Chair)|
||Alex Nairn (Vice Chair)|
||Ajitpal Rekhi|
||Elizabeth Taylor (Company Secretary)|
||Fengyang Zou|
|**Secretary**|Elizabeth Taylor|
|**Chief Executive Officer**|Jill Rawling|
|**Registered Charity number**|1079270|
|**Company registration number**|3909277|
|**Registered office**|Provincial House|
||26 Commercial Way|
||Woking|
||Surrey GU21 6EN|
|**Independent examiner**|Frances Wilde FCCA DChA|
||Warner Wilde|
||Chartered Certified Accountants|
||4 Marigold Drive|
||Bisley|
||Surrey GU24 9SF|
**RELATE WEST SURREY**
CHAIRS ’ REPORT _FOR THE YEAR ENDED 31 MARCH 2021_
The past year has been difficult for staff, clients and the Charity as a whole, due to the pandemic.
We began the year in lockdown and despite some relaxation during the year have remained so throughout. This meant a complete change in the way that we provided support to clients and in the way that our counsellors delivered that support. We rapidly needed to rethink how we were going to operate in this new and unexpected environment and with commitment from our staff and clients we moved from a face to face organisation to one delivering service remotely. As a result we decided to concentrate our administrative activities through two offices, Woking and Walton.
Unfortunately, this meant that we were faced with making a number of redundancies whilst putting others on furlough. As the year developed, and with suitable training for staff, we were pleasantly surprised to see that client demand was still evident and that the new approach of remote counselling was widely accepted by both adult and young clients. Due to the impact on clients of the pandemic we were faced with a higher demand for financial support through our bursary scheme and we are grateful for the additional grants that we received to enable us to meet clients’ expectations. Despite the problems resulting from the pandemic we were able to end the year with a satisfactory surplus and to bolster our reserves that had been under some pressure
During the year, along with 11 other providers, we became a member of a new partnership organisation, The Surrey Well Being Partnership. This partnership was formed to be in a position to pitch for a new 7 y ear contract to provide service to SABP, Surrey Children’s Emotional Wellbeing and Mental Health Service, which I am pleased to say it was successful in winning. The gaining of this new contract required considerable work on behalf of our management and staff to enable us to be in a position to commence delivery in April 2021. Particular thanks go to our CEO Jill Rawling and to one of our supervisors Christina Powell who has subsequently taken on a directorial role with the Surrey Wellbeing Partnership. Although we have been providing a similar service for the past few years the new arrangement will require greater levels of administrative support which will require some change to the way we work.
We continue to deliver our key service of support to couples although we are concerned that we may be losing some market share due to lack of awareness amongst possible clients of what Relate does, and the quality of its service. Relate West Surrey is a Federated Centre operating under an agreement with Relate National who take on the overall mantle of promoting the brand. Due to major restructuring within the National body this is an area that requires attention for the future.
I should like to thank my fellow Trustees for the time given to the Charity and particular thanks to all our staff without whom the service would not be possible. Similarly my thanks go to Woking Borough Council and Elmbridge Borough Council whose support has been instrumental in our being able to continue providing service to those adults and young people who need our support.
L J Mussett (Chair)
1
## **RELATE WEST SURREY**
## TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)
_FOR THE YEAR ENDED 31 MARCH 2021_
## **The Trustees present the report and accounts for Relate West Surrey for the year ended 31 March 2021.**
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's governing document, the Companies Act 2006 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)”.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Board of Trustees (who are also the Directors of the Company) currently comprises nine members, and for the purpose of company law, those who served during the year were:
Simon Atkinson
Simon Collins Gary Couch (Treasurer) Paul Crooks (resigned 26 November 2020)
Alison McLennan Leslie J Mussett (Chair) Alex Nairn (Vice Chair) Ajitpal Rekhi Elizabeth Taylor (Company Secretary) Fengyang Zou
None of the Trustees has any beneficial interest in the Company. All of the Trustees are members of the Company and guarantee to contribute £1 in the event of a winding up.
## **Governing Document**
Relate West Surrey (the Company/the Charity) is a company limited by guarantee, registered in England and Wales (Company no. 3909277) and is also an independent registered charity (Charity Registration no. 1079270). The Company is bound by its Memorandum & Articles of Association and the bylaws of Relate National.
## **Organisational Structure**
Relate West Surrey has an Executive Committee made up of Directors/Trustees who are jointly responsible for strategic direction, decision making and policy of the organisation. The centre Chief Executive Officer (CEO) has day to day responsibility for operational implementation and for meeting agreed objectives and provides regular reports to the Executive Committee and attends the Board Meetings. In order to enhance the governance of the Company three sub-committees of the Board operate in key areas namely Finance, Marketing, and Governance and have specific terms of reference. These meetings are attended by members of the Executive Committee, who have relevant experience, together with the CEO and other members of staff as required.
2
## **RELATE WEST SURREY**
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) _FOR THE YEAR ENDED 31 MARCH 2021_
## **VISION**
The vision of Relate West Surrey is: a future where healthy relationships are actively promoted as the heart of a thriving society.
## **Mission**
The mission of Relate West Surrey is to make support for healthy relationships available to everyone by:
- Helping couples, families and individuals to make relationships work better;
- Helping children and young people to ensure their mental wellbeing in their daily lives;
- Delivering inclusive, high-quality services that are relevant at every stage of life;
## **Objectives and Activities**
The objectives of Relate West Surrey are:
- To educate the public concerning the benefits of secure couple relationships, marriage and family life in order to improve the emotional, sexual and spiritual well-being of individuals which is derived from committed relationships;
- To seek to enhance the good health, both mental and physical, of adults and children by increasing public awareness of the benefit of committed couple relationships, marriage, and family life and working to prevent poverty, hardship and distress caused by the breakdown of such relationships;
- To provide counselling, advice, education, guidance and relief to adults and/or children in relation to any aspect of contemporary life or work which may prejudice their physical and mental wellbeing, or influence either directly or indirectly, their present or future family or couple relationships;
- To relieve those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake and there has been no change in these during the year.
## **Risk Management**
The Directors/Trustees are responsible for the management of the risks faced by the organisation. Risks are identified annually by each of the sub-committees who then assess, review and take any necessary remedial action prior to recommendation to the Executive Committee.
Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Through the risk management process the Trustees are satisfied that any major risks have been identified and action taken where necessary. It is recognised that systems can only provide reasonable, not absolute assurance that major risks have been adequately managed.
3
## **RELATE WEST SURREY**
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) _FOR THE YEAR ENDED 31 MARCH 2021_
## **OPERATIONAL REVIEW**
## **What we do**
Relate West Surrey is part of the largest, most professional and most experienced relationship counselling service in the country, Relate National. We help people to work through their relationship difficulties and reach their own decisions about the best way forward. There are six ways in which we provide this service:
- Relationship counselling
- Children and young people’s counselling
- Family counselling
- Family mediation
- Psychosexual therapy
- Education and training
Clients can move seamlessly from one service to another as counselling proceeds. For example, a couple with relationship difficulties can be seen as a family, where the problems between them are affecting their children. Our education and training courses cover subjects such as “Parenting Children with ADHD” and “Parents Apart”. A Continuing Professional Development (CPD) regime delivers our core training programme for counsellors.
4
## **RELATE WEST SURREY**
## TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)
_FOR THE YEAR ENDED 31 MARCH 2021_
## **YEAR IN REVIEW**
Due to the COVID-19 pandemic, national lockdowns and different levels of social distancing rules were in place throughout this financial year. To ensure the health and safety of our clients and staff, Relate West Surrey adapted digital tools to provide services online.
In 2020/21, these services accounted for a combined total of 5,348 counselling hours, divided by the type of service as follows:
**----- Start of picture text -----**
Total Counselling Hours 2020/21
199 [131 22 78 ]
252
2,473
2,193
Relationship Counselling CAMHS Schools
iRelate PST Mediation
Other Counselling (Family etc)
**----- End of picture text -----**
This represented an overall decrease of 12.6% compared with the previous year. This decrease was expected due to the change in demand and the transition into moving our services online due to COVID19.
5
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) _FOR THE YEAR ENDED 31 MARCH 2021_
## **RELATE WEST SURREY**
The following chart shows how our business developed, by service type:
**----- Start of picture text -----**
Year on Year Comparison
3,000
2,500
2,000
1,500
1,000
500
-
Relationship CAMHS Schools Other
Counselling
Service
2020/21 2019/20
Total Hours
**----- End of picture text -----**
6
**RELATE WEST SURREY**
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) _FOR THE YEAR ENDED 31 MARCH 2021_
## **Developments in 2020/21**
The total number of counselling sessions completed was 5,348, a decrease of 12.6% from 2019/20. This decrease was mainly due to the initial decreased demand during national lockdowns and the changes to our working practices as we developed online capability. In spite of these challenges, we were able to record a surplus for the year of £43,880 (2019/20: £19,758).
Below is a summary of the main developments:
- Site changes:
Following the UK government ’s guidelines, we terminated all face-to-face counselling sessions. All of our offices were closed during national lockdown periods. The Woking and Walton Offices were later opened with COVID procedures in place allowing some counsellors and staff to conduct online counselling sessions or other work that they were not able to undertake at home.
- Working from home:
Great effort was put into the transition of moving our services online and ensuring our staff and counsellors to work from home with appropriate equipment and support to ensure client confidentiality.
- CAMHS:
We have signed a 7 year contract to provide young people’s counselling services as part of the Surrey Well Being Partnership.
- Relationship Counselling: Counselling hours fell by 14.3% year on year. The demand was especially low during national lockdown periods.
- Young People Counselling (iRelate):
This service was first introduced in April 2019. In the past year, volumes grew by 51.6%. With children and young people feeling widely isolated, the demand for this service has increased.
- Funding:
We obtained £22,000 of grant funding for bursary support of those who, through COVID, would not otherwise be able to afford our services.
## **The impact of COVID-19:**
The past financial year began during national lockdown and despite some easing during the year, social distancing and other rules have remained throughout. All of our staff put in great efforts to ensure that we can provide high-quality and accessible services to those in need. We provided adequate IT systems, hardware, training and other support to our staff and counsellors to ensure they could work efficiently and confidentially from home. The CEO spoke to each staff member and counsellor to understand their individual needs to create a new work schedule. The new web counselling service was widely accepted by both counsellors and clients (adult and young clients alike). We saw much greater need for financial support to our clients and we are grateful for the additional grants we received enabling us to provide more bursary sessions to those in need.
7
RELATE WEST SURREY
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2021
FINANCIAL REVIEW
In spite of the challenges presented by COVID-19, we were able to record a surplus for the
year of £43,880 12019120= £19,758). This perfomiance was underpinned by £78.856 of
revenue from donations and grants and we are very grateful to the people and organisations
listed on page 9 who provided this support.
Gross counselling revenues held up well, with the fall in counselling hours being mitigated by
a rise in achieved hourly rates. Grant funding enabled us to widen the availability of our
counselling by offering financial support to those who might not otherwise be able to afford
the costs and this year, we waived £22,228 in fees12019120: £4,993).
Total costs were well controlled, falling by £83,868 {18.3 Yo) to £375,641. largely as a result
of significant savings in staff costs reflecting the reduced counselling activty and savings in
premises costs with the move to online counselling.
Unrestricted funds stood at £134,433 at 31 March, 202112020-. £90.5531. These funds
represent Ihe equivalent of approximately six months of fixed overheads. The Trustees
believe it prudent to retain thi5 level of reserves to enable the charity to weather the current
uncertain environment and Continue to s8rve our clients.
Leslie J Mussett
Chair and Trustee
Dated
/1
l*r 3931
**RELATE WEST SURREY**
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) _FOR THE YEAR ENDED 31 MARCH 2021_
## **ACKNOWLEDGEMENTS**
The Trustees and staff would like to thank the following people and organisations for their support during the year:
Community Foundation Surrey
Elmbridge Borough Council
Matt Hawking – Virtual Marathon
National Lottery Awards for All
Tesco Bags for Life
Waitrose
Woking Borough Council
9
RELATE WEST SURREY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF RELATE WEST SURREY
I report lo the trustees on my &xamÉnation of the financial statements of RelaÈe West Surrey Ith8 tharttyl for
the year ended 31 March 2021.
Responsibilities and basis of report
As the tnjstees of the charity land also its directors for the purposes of company18w) you are responsible
for the preparation of the financial statements in 8ccordance with the requirements of the Companies Act
2006 (the 2006 Acll.
Having satisfied myself Ihal the financAal statemènts of the charity are not required to be audited under Part
16 of the 2006 Act and are eligible for tndependent examination, I report In Tespect of my examination of the
charity's financial ststemenls carried out under se¢tlon 145 of the Ch8ri1iÈs Act 2011 (the 2011 Actl- In
carryÉng out my exalnination I have followed all the applicable Directions given by the Charity Commission
under section 145151{bl of the 2011 Act.
Independent examinèrfs statement
Sln¢e the charity's gross income exceeded £250.000 your examiner must be a member of a body listed in
seciion 145 of the 2011 Act. I confimi that l am qu81ified to undertake the examination because l am 8
member of theAssociation of Charted Cerb"fi8d A¢¢ountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connedy)n wilh
thè examination giving me cause to believe th2t in any material respect..
accounting records ware not kept in respe¢t of the charity as required by section 386 of tho 2006 Act.
or
the fin8noal statements do not accord with thosè records" or
the financial statements do not Comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a true and fair view which 15 not 8 matter considered
a5 part of an independent examination- or
the financial statements have not bèen prepared in accordance with the methods and principles of tho
statefflenl of Recommended practi for accounting and repordng by charities applicable to charibes
preparing their accoLfnls in a¢cordance with the Financial Reporting Standard applicable in the UK and
Republ¢c of Irelart(I IFRS 1021.
I have no ConCeS and have come across no other matters in connection with the examinalion to whi¢h
attention should be drawn in this port in order lo enable a proper understanding of the financial statements
to be reached.
Fr8n9 Wilde FCCA DChA
Wamer Wilde
Chartered Certtfied Accountants
4 Marigold Drive
Bisley
Surrey
GU24 9SF
Dat8d.'
,, knLI
10-
## **RELATE WEST SURREY**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
|**Unrestricted**Unrestricted
Restricted
**funds**
funds
funds
**2021**
2020
2020
**Notes**
**£**
**£**
**£**
**Income from:**
Donations and legacies
**3**
29,886
86,041
-
Charitable activities
**4**
389,209
390,741
-
Investments
**5**
71
2,979
-
**Total income**
419,166
479,761
-
**Expenditure on:**
Raising funds
**6**
(355)
494
-
Charitable activities
**7**
375,641
457,128
2,381
**Total resources expended**
375,286
457,622
2,381
**Net income for the year/**
**Net movement in funds**
43,880
22,139
(2,381)
Fund balances at 1 April 2020
90,553
68,414
2,381
**Fund balances at 31 March 2021**
134,433
90,553
-|Total
2020
**£**
86,041
390,741
2,979|
|---|---|
||479,761|
||494|
||459,509|
||460,003|
||19,758
70,795|
||90,553|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
- 11 -
RELATE WEST SURREY
BALANCE SHEET
AS AT31 MARCH 2021
2021
2020
Note$
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
12
405
13
22,079
125,142
18,160
82,885
147,221
101,045
Crodltors: amounts falling due within
one year
14
113,193)
{10.492)
Net current assats
134,028
90,553
Total assets less current liabilities
134.433
90,553
Incomè funds
Unrestrctèd fijnds
134,433
90.553
134,433
90,553
The company is enlilled to the exemption fiom the audit requirement Contained in section 477 of the Companies
Act 2006, for the year ended 31 March 2021.
The trustsgs acknowledge Iheir responsibilities for ensuring that the charity kéèps accounting records which
comply with section 386 of the AGt and for pparing financial statements which give a true and fair view of the
state of affairs of the company as at the end of the financial year and of its incoming resources and application of
resour, in¢luding its income and expenditure, for the financial year in aCrdance w¢th the requirements of
sections 394 and 395 anLI which otherwise Comply with the requirements of thè Companies Act 2006 rÈ18ting to
financial statements. so lar as appli(xblè to the company.
The members have not required the company to obtsln an audit of its financxal slat8ments for the year in
question in accord8nce with section 476.
These financial statements have been Ppared in accordan with the provlsions applicable to companl8S
subject to the small c4)mpanies regime.
The financial ststsments were approved by the TnJstè&s on ..1(...:1(.......
L J Mussett {Ch8ir}
Trustee
G Couc
Truste¢
Company Registration No. 3909277
12-
## **RELATE WEST SURREY**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **1 Accounting policies**
## **Charity information**
Relate West Surrey is a private company limited by guarantee incorporated in England and Wales. The registered office is Provincial House, 26 Commercial Way, Woking, Surrey, GU21 6EN.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 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 are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the accounts, 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 accounts.
## **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 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.
When amounts are received in advance for delivery of service, such amount is recorded as and when the service is performed rather than when the amount is contractually earned.
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.
- 13 -
## **RELATE WEST SURREY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **1 Accounting policies**
**(Continued)**
## **1.5 Expenditure**
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 p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
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 amortised cost using the effective interest method.
## **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.
Tangible fixed assets are stated at cost less depreciation. Assets are capitalised over £100. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Fixtures, fittings & equipment
Straight line over three years.
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 net income/(expenditure) for the year.
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .
## **1.8 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.
## **1.9 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.
- 14 -
## **RELATE WEST SURREY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **1 Accounting policies**
## **(Continued)**
## _**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 p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
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 amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.10 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.
## **1.11 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.
- 15 -
## **RELATE WEST SURREY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **3 Donations and legacies**
|Donations and gifts
Donated goods and services|**2021**
**£**
2,580
27,306
29,886|**2020**
**£**
22,566
63,475|
|---|---|---|
|||86,041|
## **4 Charitable activities**
|Counselling fees
Services provided under contract
Performance related grants
Woking Borough Council
Elmbridge Borough Council
Spelthorne Borough Council
Community Foundation Surrey
National Lottery Community Fund|**2021**
**£**
190,554
149,685
48,970
389,209
15,000
8,970
-
15,000
10,000
48,970|**2020**
**£**
220,215
146,253
24,273|
|---|---|---|
|||390,741|
|||15,000
4,485
4,788
-
-|
|||24,273|
## **5 Investments**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2021**|2020|
||**£**|£|
|Rental income|70|3,305|
|Interest receivable|1|(326)|
||71|2,979|
- 16 -
## **RELATE WEST SURREY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **6 Raising funds**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2021**|2020|
||**£**|£|
|Fundraising and publicity|||
|Other fundraising costs (including refunded Marathon fee)|(355)|
494|
||(355)|
494|
|**Charitable activities**|||
||**Counselling**|
**Counselling**|
||**Services**|
**Services**|
||**2021**|
**2020**|
||**£**|
**£**|
|Staff costs|258,179|
303,933|
|Quality assurance and support|29,772|
17,416|
|Office overheads|22,298|
27,113|
|Premises costs|48,334|
57,901|
|Relate Federation Central cost|12,406|
12,223|
|Donated counselling services|2,958|
39,127|
||373,947|
457,713|
|Share of support costs (see note 8)|98|
728|
|Share of governance costs (see note 8)|1,596|
1,068|
||375,641|
459,509|
|**Analysis by fund**|||
|Unrestricted funds|375,641|
457,128|
|Restricted funds|-|
2,381|
## **7 Charitable activities**
- 17 -
## **RELATE WEST SURREY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
|**8**
**Support costs**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Depreciation
98
-
Independent Examiner's
Fee
-
1,596
98
1,596
Analysed between
Charitable activities
98
1,596|**2021**
Support
costs
Governance
costs
**£**
£
£
98
728
-
1,596
-
1,068
1,694
728
1,068
1,694
728
1,068|2020
£
728
1,068|
|---|---|---|
|||1,796|
|||1,796|
## **9 Trustees**
None of the Trustees (or any persons connected with them) received any remuneration during the year, but nil (2020: three) of them were reimbursed a total of £nil (2020: £189) travel expenses .
- 18 -
## **RELATE WEST SURREY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **10 Employees**
## **Number of employees**
The average monthly number of employees during the year was:
|Counselling
Reception
Support
**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2021**
**Number**
29
11
3
43
**2021**
**£**
246,567
8,969
2,643
258,179|**2020**
**Number**
24
13
3|
|---|---|---|
|||40|
|||**2020**
**£**
293,949
7,710
2,273|
|||303,932|
All 33 (2020: 40) staff were part time employees, The table represents the average number of posts for the year.
The cost of Key Management Personnel during the year was £85,885 (2020: £91,986) including Employers National Insurance contributions.
There were no employees whose annual remuneration was £60,000 or more.
## **11 Taxation**
The charity is exempt from corporation tax on its charitable activities.
- 19 -
## **RELATE WEST SURREY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **12 Tangible fixed assets**
|**Tangible fixed assets**||||
|---|---|---|---|
|||**Fixtures, fittings & equipment**||
||||**£**|
|**Cost**||||
|At 1 April 2020|||20,865|
|Additions|||503|
|At 31 March 2021|||21,368|
|**Depreciation and impairment**||||
|At 1 April 2020|||20,865|
|Depreciation charged in the year|||98|
|At 31 March 2021|||20,963|
|**Carrying amount**||||
|At 31 March 2021|||405|
|**Debtors**||||
|||**2021**|**2020**|
|**Amounts falling due within one year:**||**£**|**£**|
|Trade debtors||13,310|13,675|
|Other debtors||4,229|4,485|
|Prepayments and accrued income||4,540|-|
|||22,079|18,160|
|**Creditors: amounts falling due within one year**||||
|||**2021**|**2020**|
||**Notes**|**£**|**£**|
|Other taxation and social security||5,319|3,663|
|Deferred income|**15**|2,356|4,261|
|Trade creditors||3,297|1,010|
|Other creditors||821|94|
|Accruals||1,400|1,464|
|||13,193|10,492|
## **13 Debtors**
## **14 Creditors: amounts falling due within one year**
- 20 -
## **RELATE WEST SURREY**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2021**_
## **15 Deferred income**
||**2021**|**2020**|
|---|---|---|
||**£**|**£**|
|Other deferred income|2,356|4,261|
## **16 Retirement benefit schemes**
## **Defined contribution schemes**
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.
The charge to profit or loss in respect of defined contribution schemes was £2,643 (2020 - £2,273).
## **17 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|||||**Movement**||
|---|---|---|---|---|---|
|||||**in funds**||
||**Balance at**|**Resources**|**Balance at**|**Incoming**|
**Balance at**|
||**1 April 2019**|**Expended**|**1 April 2020**|**Resources**|
**31 March 2021**|
||**£**|**£**|**£**|
**£**|
**£**|
|Elmbridge BC - start up costs for||||||
|Weybridge|2,000|(2,000)|-|
-|
-|
|WAVS - CAMHS resources|381|(381)|-|
-|
-|
||2,381|(2,381)|-|
-|
-|
The Young People's Counselling fund is for providing counselling to young people of secondary school age.
## **18 Related party transactions**
There were no disclosable related party transactions during the year (2020 - none).
- 21 -