**Charity registration number 1079270** **Company registration number 3909277 (England and Wales)** ## **RELATE WEST SURREY** ## **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 MARCH 2023** ## **RELATE WEST SURREY** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Trustees**|Gurpreet Singh Dehal (Chair)|(Appointed 8 June 2023)| |---|---|---| ||Simon Collins|| ||Gary Couch (Treasurer)|| ||Alison MacLennan|(Appointed 8 June 2023)| ||Rosie McKimmie|(Appointed 8 June 2023)| ||Alex Nairn (Vice Chair)|| ||Ajitpal Rekhi|| |**Secretary**|Elizabeth Taylor|| |**Chief Executive Officer**|Jill Rawling|| |**Charity number**|1079270|| |**Company number**|3909277|| |**Registered office**|Moorcroft Centre for the Community|| ||Old School Place|| ||Westfield|| ||Woking|| ||Surrey|| ||GU22 9PB|| |**Independent examiner**|Frances Wilde FCCA DChA|| ||Warner Wilde|| ||Chartered Certified Accountants|| ||4 Marigold Drive|| ||Bisley|| ||Surrey|| ||GU24 9SF|| ## **RELATE WEST SURREY** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 6| |Independent examiner's report|7| |Statement of financial activities|8| |Balance sheet|9| |Notes to the financial statements|10 - 18| ## **RELATE WEST SURREY** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ The trustees present their report and accounts for the year ended 31 March 2023. ## **CHAIR’S INTRODUCTION – FOR THE YEAR ENDED March 31st, 2023** The year under review has seen the emergence of a ‘post-Covid’ world, where new ways of online and hybrid working have developed (for clients, potential clients and our counselling staff). The year will also be remembered as one where a ‘cost of living crisis’ developed in the UK, with contributing factors to double digit inflation including events in Ukraine. It is therefore pleasing to report that, despite these significant developments, Relate West Surrey continued to provide its core range of counselling services through the year - delivering a full year small operating surplus in the process. A flexible approach to client delivery has been key, and remains so going forward. Of the 5,127 hours of counselling hours provided over the year, 28 % were delivered face-to-face and 72% online. Sessions were delivered through the core working hours of Monday to Friday (9am to 5pm) as well as through evening and weekend periods. In terms of service quality and provision, our counsellors are trained to a minimum of a Level 5 qualification (with most having first and second degrees also), and our waiting lists during the year have been low - allowing clients to book their initial appointment within the order of 7 days in the majority of cases. Regarding overall demand, traditional couples counselling continued to reduce (and was lower than budgeted), while our work with young people through the Surrey Wellbeing Partnership (with Surrey and Borders Partnership NHS Foundation Trust) increased . We continue to benefit from a number of grants, with major donors being Elmbridge Borough Council and The Community Foundation for Surrey. This area has been challenging given the widespread cost increases affecting all organisations. We had been notified in the prior year about significant service charge increases in our Commercial Way office in Woking – subsequent discussions then led to our moving to new more affordable premises in The Moorcroft Centre (in the Westfield area of Woking) in January 2023. Relate West Surrey continued to play its part as an independent Federated Centre within the Relate Federation. It supports the Relate National organisation both through a financial contribution as a member of the Federation and through collegiate working practices. RWS recognises in particular the value offered by the National organisation in areas such as the Practice Helpline, the Penelope IT system, and Insurance support. There have been several trustee changes over the year, with particular thanks to Elizabeth Taylor leaving after 8 years of service (as trustee and Company Secretary). It should also be noted that Jim Mussett stepped down as chair in June 2023 after 9 years of service as Chair of Relate West Surrey. On behalf of the Board and all staff, I would like to thank Jim for his stewardship of the organisation over that period. Looking ahead to the coming year, we will be paying particular attention to strategic development (leveraging work underway at Relate National) – including marketing, website redesign, a focus on the most appropriate key performance indicators and how that may lead to improved and more appropriate services. As the recent incoming Chair (from June 2023), I have been struck by the dedication of staff and trustees as I get to know the organisation – very inspiring to see, and I would like to thank everyone for their commitment to the charity. ## **G S Dehal** - 1 - ## **RELATE WEST SURREY** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ 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 (FRS102)(effective 1 January 2019)”. ## **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 ## **Equality and Diversity** Relate West Surrey recognises and accepts its legal obligations under the Equality Act 2010. Under this Act, age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex and sexual orientation are protected characteristics. Employees, volunteers and applicants for employment who have one or more of these characteristics are protected from all forms of unlawful discrimination in the workplace, including: direct and indirect discrimination; discrimination by association; discrimination by perception; discrimination arising from disability; harassment and victimisation. Relate West Surrey seeks to employ a workforce that reflects the diverse community at large because Relate West Surrey values the individual contribution of people irrespective of age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex and sexual orientation. Relate West Surrey will use its best endeavours to provide a working environment free from unlawful discrimination because of age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex and sexual orientation. Relate West Surrey undertakes to review periodically its recruitment and selection criteria and procedures to maintain a system where individuals are selected solely on the basis of their merits and abilities. Relate West Surrey undertakes to review its employment practices, policies and procedures, including opportunities for training and promotion, pay and benefits, discipline, selection for redundancy and retirement, to ensure that it avoids all forms of unlawful discrimination in the workplace. All employees, volunteers and clients will be treated with dignity and respect. Relate West Surrey recognises that harassment, bullying and victimisation are forms of unlawful discrimination and has a separate policy statement on dignity at work which deals with these issues. Relate West Surrey will make reasonable adjustments to its recruitment and selection arrangements and procedures to ensure that no applicant for employment is disadvantaged because of a disability. Whenever reasonable and practicable, Relate West Surrey will make adjustments to retain disabled employees in its workforce. This may include making reasonable adjustments to working arrangements and practices, making changes to the physical environment and/or providing auxiliary aids and services. Relate West Surrey will not tolerate acts which breach this policy and all instances of such behaviour or alleged behaviour will be taken seriously, fully investigated and may be subject to the Disciplinary Procedure. Relate West Surrey further seeks to give all employees equal opportunity and encouragement to progress within the organisation. - 2 - ## **RELATE WEST SURREY** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **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 well- being, 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. ## **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 all 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. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. ## **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 - Individual counselling - • Family counselling - Family mediation - Psychosexual therapy 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. A Continuing Professional Development (CPD) programme maintains quality standards for counsellors. - 3 - ## **RELATE WEST SURREY** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **Achievements and performance** ## **The year in review** During the year Relate West Surrey continued to provide services online, with increased face to face counselling in line with returning demand. In 2022/23, these services accounted for a combined total of 5,127 counselling hours, a small decrease on 2021/22. The balance of our services changed, with services for young people now accounting for more than half of our total hours and new services such as individual counselling growing as a share of the total, as shown in the chart below: ||**2022/2023**|**2021/2022**| |---|---|---| |Adult Relationship Counselling|1,758|2,280| |Young People Counselling|2,885|2,820| |Individual Counselling|245|0| |PST|189|195| |Other|50|99| |**Total**|**5,127**|**5,394**| ## **Developments in 2022/23** Below is a summary of the main developments during the year: - Site Changes We moved out of our Woking town centre suite of offices to a suite to offices at Moorcroft Centre for the Community in Westfield, Woking in January 2023 in order to save costs. We also took on a new lease on offices in Esher in January 2023 to cater for the increased demand for in-person counselling in Elmbridge. We now have offices in Woking and Esher and the use of an office in Farnham. We see clients from 9am to 9pm from Monday to Friday and on Saturday mornings from 9am to 1pm. - CLIENTS We saw 1,114 clients in the year ending the 31 March 2023, with 310 clients seen in person and 804 clients seen via Zoom. The number of in person sessions increased by more than 1,000 over 2021/22 as more normal working conditions returned. Our clients reported a high level of satisfaction with the service they received. - CAMHS We started year 2 of a new Mindworks (CAMHS) contract on 1 April 2022. We are part of Surrey Wellbeing Partnership formed by 12 voluntary sector organisations. We counsel more that 400 young people aged 10-18 every year as part of the CAMHS Early Intervention service to help prevent more serious mental health issues. We also offer family counselling to support young people and their families with any difficulties they may encounter at home. We work with presenting issues that range from mild anxiety to self-harm and suicidal ideation; safeguarding plays a big part in our work with young people. - Individual Counselling We launched this new service for adult individuals with mild to moderate mental health issues in January, 2023. We have seen those with anxiety, low mood, loneliness and bereavement. - 4 - ## **RELATE WEST SURREY** ## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ - Counsellors We employ an average of 30 highly trained and qualified counsellors who all have post-graduate qualifications in specialisms such as child and adolescent mental health or psycho-sexual therapy .The turnover of skilled counsellors accelerated during the year and we took on more trainee counsellors due to the difficulty of recruiting qualified Adult Relationship counsellors. We also took on our first trainee young people’s counsellor. - Funding Raising money from grant funding to help support clients on low incomes continued to be challenging. We also lost all funding from Woking Borough Council. - Website We launched our new website in April 2023 with new content and design features to follow the rebranding of the Relate National website. ## **Financial review** The Charity reduced the Operating Loss to £54,802 in 2022/23, down from £79,153 the previous year. Total Income was up by £23,937 (6.4%) in spite of a small reduction in counselling hours, helped by increased fee charges in certain service lines. Even after these increases, our charges are at the lower end of market rates and we have every intention of continuing to ensure that cost is not a barrier to access to the Charity’s services. Costs were virtually constant at £450,674 although significant increases in occupancy costs resulted in us moving our head office from central Woking to smaller, more economic premises. We also increased our support for clients who might otherwise find difficulty in meeting our fees by more than 50%, waiving £17,015 in fees in 2022/23 up from £11,040 in the previous year. Grant income fell to £30,985 (down 11.5%) and donations to £24,660 (down 31.8%) as our traditional providers came under financial pressure themselves. These funds help us to meet our occupancy costs and provide the bursary support described above. Our staff work diligently to source new donors to enable us to continue to offer financial support to clients in need. Unrestricted funds stood at £148,405 at 31 March, 2023 (2022: £147,562). These funds represent the equivalent of approximately four months of operating costs. The Trustees believe it prudent to retain this level of reserves to enable the charity to weather the current uncertain environment and continue to serve our clients. ## **Acknowledgements** The Trustees and staff would like to thank the following people and organisations for their support during the year: Arnold Clarke Aviva Community Foundation Surrey Edward Gosling Elmbridge Borough Council Mortgage Bureau Persimmon Sovereign Houses Woking Borough Council London Marathon Runners: Max Danter – virtual Matt Hawkins Simon Wilson - 5 - RELATE WEST SURREY TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Stru¢tur•* gov•rnanc• and manag•ment Rèlat8 West IS 8 company Ilmked by guarantee, registered in England and Wales (Company no. 3￿9277) and is also an Independent reglst¢red charity Icharfty Registralk>n no. 10792701. The Company 1$ bound by 118 Memorandum & Articles ofAssociation and the b￿awS of Relate National. Re1818 We81 Surroy h88 an ExeCUt￿e Comrnlttee made up of Directo￿luStee$ who are loinuy responsible for strateglc dlrectk)n, dedslon Ma￿ng and policy of the organ65alhM. Th¢ c¢ntre Chlef Ex8cufjv& Ofhcer ICEOI has day to day responsibility for opgrational implementation and for meeting agre8d objectivgs and provides ragular repDrt5 to the Executive Commstte8 and attends the Board Meetings. In order to enhanc& th8 gov8rnane& ol Ihg Company three 8ub-committee3 of the Board operate in key areas namely Flnanca, Marketing, and Govemance and have spo¢ifi¢ tgrms of reference. These meeting5 are attended by memb&rs of the Execufjvo Committ88, who have relevant experience, together with tha CEO arvj othgr mom￿r$ of staff as r8quirad. The Irusl6es, who aro also the dlrectors for the purposo of oompany18W. 8ntJ who 8eNod during the year and up lo the datg of $ignotyr& of the finandal statements w8re: Gurpreel Singh DO￿ (Chairl Simon Colllns Gary Couch ITr8a8urerl Ailson M8cLennan Rosle McKimmie Lesllè J Mussett (Chair lo 07106r231 Al8x Nairn IVi¢e Chairl Alltpal Rgkhl Elizabeth Taylu (Company Secretary) L DI Bonavenlur8 I Wilder (Appointed 8 June 20231 (Appoint¢d B June 20231 {ApFoinl8d B Jun8 20231 {Resign8d 7 Jun8 20231 {R8signgd 26 January 2023) {Appoinlod l November 2022 and re$lgned 29 June 20231 (￿>PoInt•d 1 Ociober 2022 and resignod 27 March 20231 None of thg tru$tee$ h8s any benefidal inl8r&sl In th8 company. of tho twslges are m8mbers of company and guarantee lo conlribule £1 in the evenl ol a wlnding up. The Iru$t80$' rgport was approved by the Board of Trustees. Gurpreel Slngh Dehal IChaiTI Tru$t¢¢ Dalè.. RELATE WEST SURREY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RELATE WEST SURREY l report to th8 tru8te8s on ry examinati)n of the financlel stalernent8 of Ralate IA*st Surroy Ilhe charfty) for the y••r •nded 31 March 2023. R••pon•lbllltiM and ol r•port A8 the tNstees of the charity land 8180 its dlr•dors tha purpose6 of rwany lawl you are respon8ible for the prepafalon of the IOn8ndal 8tatements In ac4xJrdan¢• wth the roqutr¥m6nts of thè Compankn8 Act 2006 (the 2008Act}. Having $all8flad nry8ell tho1 the ffinandab 8tat¥Thnt8 of Iho thgrty are Th)t r•qukod to be audf(•d under Part 16 of the 2006 Act and are 811glbie for Ind¢pand8nt exarrfn0￿n. I report In raspact of my examlnatlon of thè charfty's Ionandal 8lalemenl$ ¢arried out under saction 745 of th8 Charkn8 Act 2011 (the 2011 Act). In carrylng out my examlnalbn I have folkjvmd al tho 8ppllL¥ble DWKllons gfvon by Charity Comml$glon undor ￿¢ll0n 14SIS1 Ibl olthe 2011 Act Ind•p•nd•nt •x•mln•f• •l•t•m•nt Slnc8 the charfty's 9ross Income 9XC*￿ £230.0￿ your oxwnl)•r nw$t b• g m•mber of a body 118led In 88cllon 145 01 lh• 2011 Act. l ￿nIlmi that l am qualfflgd to undertak• the •xaminati¢)n b•uusa l am • mmbgr of theAs8o¢lallon of Charter¢d Certlned Accountsnls. vthi¢* ts on• of th• 18t8d bodle8. I hgV8 completed my gxarnSnallon. I cOnffl￿ that no matt•rs havo com• to nry fyttenllon In o)nn8cllon wllh tho •xamlnatlon 9￿[n9 me cau88 Its b•lth that In any mgt8rl8l r88PeGt.' aCCoun￿n9 r8cord8 wero not kept In respect Olthe c*arlty as requlrnd by Mcthn 386 of lh• 20C13 Act., or the financl81 statements do not 8¢¢ord vAth Ihoso r•c¥)rd8", OT th• Ilnandal 8t•l•m8nt8 do not ￿Mpty wNh the acuuntlng requkemonl8 ol Bocllon 396 of tha 2008 Act other than any r8qulrement that th• xcounts Ov• a and folr vkn¥ vthlch bj Th)t a matt•r c0n8lde￿d 08 part of an Independent ￿m￿atk)n. or tho finandal ststements not b8on prepar￿ kn accordance v•lth tha m8thiMl8 and prtndpl88 of the st41ament of Recommended Praclke for ¥¢￿Unt￿p 1•po￿n9 by tharJti•8 appllcable to charf88 prgparlng tholr accounts In a￿Ord￿n￿ w6th th• FlnBndal ReporllrvJ Stondard applk8bl8 In tho UK and R•publlc ol Irdand {FRS 1021. I have no conc8m8 and havè ¢om• acms8 no othw mgtter8 kn conne(Ilon wmh tho exarTanailon to trthkh attenllon should b8 drawn In th18 r•port In order to ¥nAb￿ a Pfoper und•rstandlng of the Ilnan¢*l statement8 lo b• re8ch8d. Frnn¢M Mld• FCCA DChA Warner Wlld& Chartered CeTUfiod A¢cfjuntAnts 4 MArlgdd Orlv8 B161ey Surrey GU24 9SF Dated: ...3.0 0 Lo L ] ## **RELATE WEST SURREY** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 MARCH 2023**_ |||**Unrestricted**|**Unrestricted**| |---|---|---|---| |||**funds**|
**funds**| |||**2023**|
**2022**| ||**Notes**|
**£**|
**£**| |**Income from:**|||| |Counselling Fees|**4**|202,168|
205,866| |Contract income|**4**|193,434|
164,280| |Other trading activities|**5**|-|
1,000| |Investments|**6**|270|
735| |**Total income**||395,872|
371,881| |**Expenditure on:**|||| |Raising funds|**7**|3,384|
8| |Charitable activities|**8**|447,290|
451,025| |**Total expenditure**||450,674|
451,033| |**Operating Loss**||(54,802)|
(79,152)| |Grants||30,985|
35,013| |Donations||24,660|
36,176| |**Income from grants and donations**||55,645|
71,189| |**Net movement in funds**||843|
(7,963)| |Fund balances at 1 April 2022||147,562|
155,525| |**Fund balances at 31 March 2023**||148,405|
147,562| 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. - 8 - RELATE WEST SURREY BALANCE SHEET ASAT31 MARCH2023 2023 2022 Flxod a880ts Tanglble assets 13 89 237 Current a$Mts Debtors Cash at bank and in hand 14 14,444 174.652 14,454 155.522 189,096 169,976 Crodltors: amounts falllng du• wlthln y••r 15 {40,760) (22,6511 Ngl current a880ts 148,336 147,325 Total 188•ts l•¥¥ curr•nt Ilabllllles 148.405 147,S62 Incom• fund• unr88￿Cted fvnd$ 148.405 147,582 148.405 147.562 The company 1$ enllued to tho ex9mpUon from tho audlt requIr8m￿l oontalned In Soction 477 of the Compani98 Act 2006, for the year anded 31 Marth 2023. Th• dlreclcrfs acknowlgdgg thelr r88FKJnslbllttl88 for complylng wth the requlrem•nts of the Companle8 Act 2006 th Mspect to 8ccounting record$ 8nd tha preparallon of finandal stalement8. The memb8r8 h8ve not r8quTrred the o)mpany to obtain an 8udlt of Its finandal 6latgThnts for thè yg8r In qu8stbn in a¢￿)[dance wllh section 478. These flnando18tstements hove boen prepared fft actordance ￿￿th thg provlslons appllcablo to companiès subject to th6 small ¢>)mpanies regime. The ffnaN818tstements were approvgd by the Tn￿ on ..g.:th1: 1? Gurpregt Slngh Dehal Ichalr) Trust•• Gary Trust•a uch (Treasurer) Company rogistratlon numb•r 39Q92TI ## **RELATE WEST SURREY** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **1 Accounting policies** ## **Charity information** Relate West Surrey is a private company limited by guarantee incorporated in England and Wales. The registered office is Moorcroft Centre for the Community, Old School Place, Westfield, Woking, Surrey, GU22 9PB. ## **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. - 10 - ## **RELATE WEST SURREY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **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 £1000. 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 the statement of financial activities . ## **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. - 11 - ## **RELATE WEST SURREY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **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. - 12 - ## **RELATE WEST SURREY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **3 Donations and legacies** |Donations and gifts
Donated goods and services
**Charitable activities**
Counselling fees
Services provided under contract
Performance related grants
Woking Borough Council
Elmbridge Borough Council
National Lottery Community Fund
High Sheriff Youth Awards
Edward Gostling
Persimmon
Other
iRelate and PST income are included within 'Counselling Fees'.
**Other trading activities**
Fundraising events|**2023**
**2022**
**£**
**£**
4,370
8,303
20,290
27,873
24,660
36,176
**2023**
**2022**
**£**
**£**
202,168
205,866
193,434
164,280
30,985
35,013
426,587
405,159
5,000
15,000
8,970
8,970
-
3,043
4,000
2,000
8,000
5,000
1,000
1,000
4,015
70,026
30,985
35,013
**Total**Unrestricted
funds
**2023**
2022
**£**
£
-
1,000| |---|---| ## **4 Charitable activities** ## **5 Other trading activities** - 13 - ## **RELATE WEST SURREY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **6 Investments** ||**Unrestricted**|Unrestricted| |---|---|---| ||**funds**|
funds| ||**2023**|
2022| ||**£**|
£| |Rental income|-|
735| |Interest receivable|270|
-| ||270|
735| |**Raising funds**||| ||**Unrestricted**|Unrestricted| ||**funds**|
funds| ||**2023**|
2022| ||**£**|
£| |Fundraising and publicity||| |Other fundraising costs|3,384|
8| ||3,384|
8| |**Charitable activities**||| ||**Counselling**|
**Counselling**| ||**Services**|
**Services**| ||**2023**|
**2022**| ||**£**|
**£**| |Staff costs|313,533|
322,593| |Quality assurance and support|24,640|
20,840| |Office overheads|29,916|
30,328| |Premises costs|60,524|
56,345| |Relate Federation Central cost|16,901|
15,710| |Donated counselling services|-|
3,525| ||445,514|
449,341| |Share of support costs (see note 9)|168|
168| |Share of governance costs (see note 9)|1,608|
1,516| ||447,290|
451,025| ## **7 Raising funds** ## **8 Charitable activities** - 14 - ## **RELATE WEST SURREY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **9 Support costs** |**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Depreciation
168
-
Independent Examiner's
Fee
-
1,608
168
1,608
Analysed between
Charitable activities
168
1,608|**2023**
Support
costs
Governance
costs
**£**
£
£
168
168
-
1,608
-
1,516
1,776
168
1,516
1,776
168
1,516|2022
£
168
1,516
1,684
1,684| |---|---|---| ## **10 Trustees** None of the Trustees (or any persons connected with them) received any remuneration during the year. None of the Trustees (2022: none) were reimbursed a total of £nil (2022: nil) travel expenses . - 15 - ## **RELATE WEST SURREY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **11 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|**2023**
**Number**
24
4
3
31
**2023**
**£**
300,186
10,385
2,962
313,533|**2022**
**Number**
25
6
3
34
**2022**
**£**
307,866
11,686
3,040
322,592| |---|---|---| All 31 (2022: 34) 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 £99,857 (2022: £95,555) including Employers National Insurance contributions. There were no employees whose annual remuneration was £60,000 or more. ## **12 Taxation** The charity is exempt from corporation tax on its charitable activities. - 16 - ## **RELATE WEST SURREY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ |**13**|**Tangible fixed assets**|| |---|---|---| |||**Fixtures, fittings & equipment**| |||**£**| ||**Cost**|| ||At 1 April 2022|7,333| ||Disposals|(3,602)| ||At 31 March 2023|3,731| ||**Depreciation and impairment**|| ||At 1 April 2022|7,096| ||Depreciation charged in the year|168| ||Eliminated in respect of disposals|(3,602)| ||At 31 March 2023|3,662| ||**Carrying amount**|| ||At 31 March 2023|69| ||At 31 March 2022|237| |**14**
**Debtors**
**Amounts falling due within one year:**
Other debtors
Prepayments and accrued income|**2023**
**£**
6,691
7,753
14,444|**2022**
**£**
9,031
5,423
14,454| |---|---|---| **15 Creditors: amounts falling due within one year** |**Notes**
Other taxation and social security
Deferred income
**16**
Trade creditors
Other creditors
Accruals|**2023**
**£**
4,449
20,685
22,914
1,070
(8,358)
40,760|**2022**
**£**
4,753
9,297
6,299
796
1,506
22,651| |---|---|---| - 17 - ## **RELATE WEST SURREY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2023**_ ## **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 2022
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2023|**2023**
**£**
20,685
**2023**
**£**
20,685
9,297
(9,297)
20,685
20,685|**2022**
**£**
9,297
**2022**
**£**
9,297
2,356
(2,356)
9,297
9,297| |---|---|---| ## **17 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 £2,962 (2022 - £3,040). ## **18 Related party transactions** There were no disclosable related party transactions during the year (2022 - none) . - 18 -