Relate West Surrey Relate West Surrey Annual Report and Unaudited Financial Statements For the Year Ended 31 March 2024 Charity Registration Number 1079270 Company Registration Number 3909277 (England and Wales) LEGALAND ADMINISTIL4TIVE INFORMATION Trustees Gurpreet Singh Dehal (Chair) Gary Couch (Vice Chair and Treasurer) Kapil Bakshi Shallu Behar-sheehan Alastair Evans-Gordon Sophie Jenkins Alison MacLennan Rosie McKimmie Ajitpal Rekhi Graham Snelling Amy Stephens (Appoint¢d 8 June 2023) (Appointed 16 January 2024) (Appointed 16 Apiil 2024) (AppoAnted 16 January 2024) (Appointed 23 May 2024) (Appointed 8 June 2023) (Appointed 8 June 2023) (Appointed 5 June 2024) (Appointed l November 2023) Company Secretary Rosi¢ McKimmie Chief Executive Officer Jill Rawling CharAty Number 1079270 Company Number 3909277 Registered Office Moorcroft Centre for the Community Old School Place Westfield Woking sU￿¢Y GU22 9PB Independent Examiner Franc¢s Wilde FCCA DChA Warner Wild Chartered C¢rtified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF Relate West Surrey Annual Report 2023124 COIYTENTS Chair's Introduction Page 4 Trustees, Report Pages 5-9 Independent ExamineT'S Report Page 10 Statement of Financial Activities Page 11 Balance Sheet Page 12 Notes to the Financial Statements Pages 13-21 Relate West Surrey Annual Report 2023124 CHAIR'S INTRODUCTION A post-COVID world is now firmly upon us, requiring organisations to manage client demands in both physical and online settings, and recognise that staff have greateT flexibility in choosing their working environment. The UK 'cost of living crisis, also T¢cedcd in headline tenns, but the impact of sustained higher infiation remains and affects charities disproportionately, as grant giving suffers significantly. Against this backdrop. it's pleasing to report that Relate West Surrey provided its core range of counselling services through th¢ year- delivering a virtually flat financial outcome for the period. A total of 5,063 COUDselEing hours wer¢ delivered over the year (prior year at 5,127 hours), with 480/0 delivered face-to-face and 52 /0 delivered online. The same prior year split was 28 % 1720/0, thus demonstrating a shift to increasing face-to-face demand. Sessions were delivered tI￿ough tbe core working hours of Monday to Friday (9am to 5pm) as well as through evening and weekend periods. A particular focus area for the Board and Senior Leadership was to develop strategies to increase the overall hours delivered by the organisation over the year including deeper analysis of counsellor availability by location, time, service and training level versus client demand, and also using local marketing. Hence, while the overall hours for the year are very close to the prior year, there was a slight Teduction in the first half of the year, but then January to March 2024 adult relationship counselling hours were over IO% higher than the same prior y¢ar period as strategic changes began to make an operational impact. W¢ Continue to benefit from a number of grants, with one major donor being Elmbridge Borough Council. This area has be¢n challenging given the widespread cost increases affecting all organisations. Relate West SU￿eY (RWS) continued to play its part as an independent Federated Centrc within the Relat Federntion. It supports the Relate National organisation both tl]rough a financial contribution as a member of th¢ Federation and through collegiate working practices. RWS recognis¢s in particular thc value offered by the National organisation in areas such as the Practice Helpline, the Penelope IT system, and Insurance support. There have been a number of trustee changes over the year. Regarding leavers, particular thanks to Jim Mussett who stepped down as Chair in June 2023 after 9 years of service, to Alex Nairn who stepped down as Vice- Chair iti October 23 aft¢r 5 years of service, and also to Laura di Bonaventura who left in Jun¢ 2023. Regarding joiners, myself, AlÉson MacLennaTh, Rosie McKitnmie (as Company Secretary) all joined in June 2023" Ikniy Stephens joined in November 2023. Alastair Evans-Gordon and Kapil Bakshi joined in January 2024. Tllrougb the year, we have also added the Coullsellor Supervisors to all Board meetings, and look¢d for opportunities to engage with counsellors via 'm¢¢t and greet. sessions to ensure the Board obtains as broad a feel as possible for the organisation. Looking ahead to the coming year, we will be paying particular attention to continued strategic development. This year has seen a clearer focus on key perforn]ance indicators around oveTall hours and fmallC¢S, client and staff satisfaction - allowing insights on longer terni planning. There has also been attention to new types of coun5¢11ing support (a greater focus on individual counselling, development of a single session counselling approach) which will play into future planning. I continu¢ to be struck by th¢ dedication of staff and trustees to the organisation and would like to thank everyone foT their ongoing commitment to the Charity. G S Dehal Chair Relate West Surrey Annual Report 2023124 OBJECTIVIES AND ACTIVITIES The objectives of Relate West sU￿¢Y are: l. To educate the public concerning the benefits of s¢cure coupl¢ relationships, marriage and family life in order to improve the emotional, sexual and spiritual well-being of individuals which is derivcd from cotnmitt¢d relationships. 2. To seek to enhance the good health, both mental and physical, of aduEts and children by: Increasing public awareness of the benefIt of comtnitted coupl¢ relationships, marriage and family life. and b. Working to prevent povety, hardship and distress caused by the breakdown of such relationships. 3. To provide counselling, advice, education. guidance and relief to adults andlor children in relation to any aspect of contcmporary life or work whÈch: May prejudice their physical or mental wellb¢ing' or b. Influence, either directly or indirectly, their present or futt￿e family or couple relationship; c. To relieve those in need by reason of Yout￿ age, ill-healtffi disability, fuiancial hardship or other dtsadvantag¢' and d. To promote Tcsearch into all of the above Objects and to make the result available to the public. OPERATIONAL REVIEW What we do Relate West Surrey is part of the largest, most professional and most experienced relationsliip counselling service in the country, Relate National. We help people to work through their relationship difficulties and reach their own decisions about th¢ best way fonvard. There are six ways in which we provide this service: Relationship counselling Children and young people's counselling Individual counselling Family counselltng 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 th¢m are affecting th¢iT children. A Continuing Professional Development (CPD) programme maintains quality standards for counsellors. Relate West Surrey Annual Report 2023n4 THE YEAR IN REVIEW During the year Relate West Surrey continued to provide services online, with increased face to face counselling in line witb returning demand. We started a project in 2023 looking at the utilisation of the hours offered by counsellors in order to match changing demand timcslmodes of d¢liv¢ry with counsellors offered bours. This has resulted in a l 00/0 increase in hours of adult relationship counselling provided from January to March 2024 compared with January to March 2023. In 2023124, our core services accounted for a combined total of 5,063 counselling hours, a small decrease on 2022123. The balance of our services changed, with services for young people now accounting for more than half of our total hows and new services such as individual counselling growing as a share of the total, as shown in the chart below: 202312024 202212023 Adult Relationship Counselling 1,753 1,758 Young People Counselling 2,595 2,885 Individual Counselling 554 245 PST 82 189 Other 79 95 Total DEVELOPMENTS IN 2023124 Below is a sumnw of the main developments during the y¢ar: 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 increascd demand for in-person GounseKling in Elmbridge. We now hav¢ 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 I pm. CLIENTS We saw 1,] I I clients in the year ending the 31 March 2024. with 530 clients seen in person and 581 clients sten via Zoom. The nutnb¢r of in person sessions increased by more than 200 over 2022123 as more normal working conditions returned. Our clients reported a high level of satisfaction with the service they received. Relate West Surrey Annual Report 2023124 THE YEAR IN REVIEW (CONTINUED) CAMHS We started year 3 of a new Mindworks (CAMHS) contract on l April 2023. We are part of Surrey Wellbeing Partnership fomed by 12 voluntary sector organisations. We counsel more than 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 peopl¢ and their families with ally difficulties they may encounter at home. We work with presenting issues that range from mild anxiety to self-harni 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. Sessions provided more than doubled during the year compared with 2022/23. We hav¢ seen those with anxiety, low mood, lonelin¢ss and bereavement. STAFF We employ an average of 30 highly trained and qualified counsellors who all have post-graduate qualifications in sp¢cialisms such as child alld adolesccnt mental h¢alth 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. We polled staff satisfaction levels during the ycar with a staff survey, the results of which showed a high level of satisfaction. l 00 /0 of staff wer¢ "happy" or '*¢ry happy" FUNDING Raising money from grant funding to help support clients on low incomes continued to be challenging but we are very grateful for the continued support from Elmbridge Borough Council with which we have a service level a￿eeM¢llt WEBSITE We launched our new websit¢ in April 2023 with new content and design features to follow the re-branding of the Relat¢ National website. PROMOIION OF OUR SERVICES In the lacc of increasing competition from other providers, we instigated a series of local promotions to increase awareness of our services. We ran a successful "Shout-out" promotion with Eagle Radio in January We trialled a Facebook advertising campaign targcting local post-coded W¢st Surrey residents in February to drive demand We are planning to run a 3 month Google advertising campaign using our charity Google grant to drive enquirÉ¢s through our website next year Relate West Surrey Annual Report 2023124 FINANCIAL REVIEW The Charity once again reduced the Operating Loss to £40,371 in 2023124, down from £54,802 the previous year. Total Income was up by £44,211 (11.2 /) in spite of a small reduction in counsellillg hours, helped by increased fee charges in certain service lines. Even after these tncreases, our charges are at th¢ 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 up by £29,780 (6.6 % ) to £480,455 but much of this increase resulted from increased support for clients who might otherwise find difficulty in meeting our fees. We waived £26,498 in fees in 2023124, up by more than 500/0 from the £17,015 waived in the previous year. Grant income fell to £24.990 (down 19.30/0) and donations to £13.036 (down 47.1 % ) as our traditional providers came under f￿anCIal pressure themselves. These funds help us provide the bursary support described above and staff work diligently to source new donors to cnable us to continue to offer f￿anCIal support to clients in need. Unrestticted funds stood at £146,060 at 31 March, 2024 (2023.. £148,805). These ￿llds repr¢sent the equivalent of just over three months of operating costs. The Trustees b¢lieve it prud¢nt to retain the majority of these reserves, with flexibility to carry out investment to support strategi¢ development. ACKNOWLEDGEMENTS The Trustees and staff would like to thank th¢ 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 Wtlson Relate West S￿￿eY Annual Report 2023124 STRUCTUIiE, GOVERNANCE AND MANAGEMEKf Relate West Surrey 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 by the bylaws of Relate National. Relate West Surrey has a Board made up of DirectorsfTrustees who are jointly responsible for strategic directio￿ decision making and policies of the Organisation. The centre Chief Executive Officer (CEO) and senior staff attend Board me¢tings. The CEO has day to day responsibility for operational implementation and for meeting agreed objectives and provides regular reports to the Board. In order to enhance the govemance of the Company three sub-committees of the Board operate in key are&8'. Finance, Governance 8nd Marketing. These meetings attended by Board members with relevant experience, together with the CEO and other members of staff as required. The trustees, who are also the directors for the purposes of company law, and who seryed during the year and up to the date of the signatur¢ of the financial statements were: Gurpreet Singh Dehal (Chair) Gary Couch (Vice Chair and Trea8urer) Kapil Bakshi Shallu Behar-sheehan Simon Collins Laura Di Bonaventura A1&8tair Evans-Gordon Sophie Jenkins Alison MacLennan Rosie McKimmie Jim Mussett Alex Nairn Ajitpal Rekhi Amit Shah Grahame Snelling Amy Stephens (Appointed 8 June 2023) (Appointed 16 January 2024) (Appointed 16 April 2024) (Resigned 12 June 2024) (Resigned 29 June 2023) (Appointed 16 January 2024) (Appotnted 23 May 2024) (Appointed 8 June 2023) (Appointed 8 June 2023) (Resigned 7 June 2023) (R¢signed 19 October 2023) (Appointed 6 November 2023. resigned 31 December 2023) (Appointed 5 June 2024) (Appointed l November 2023) None of the trustees h&s any benefjcial 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. The tn￿tees, report was approved by the Board of Trustses. Gurpreet Singh Dehal (Chair) Trustee Date: Relate West Sut Annual Report 2023124 RELATE WEST SURREY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RELATE WEST SURREY I report to the trnstees on my examination of the financial statements of Relate West Surrey (the charity) for the year ¢nded 31 March 2024. ResponsibilltSe$ and basis of report As the trnstees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the f￿ancial stateinents in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satÉsfi¢d myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carying out my exan]ination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of th¢ 2011 Act. Independent examtner'5 Statement Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed tn section 145 of th¢ 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certifted Accountants, which is one of th¢ listed bodies. I have completed my examination. I confirni that no matters have come to my attention in connection with the examination gLVLng me cause to believe that in any material respect: accounting records were not kept in respect of the charity as requir¢d by section 386 of the 2006 Act. or the fmancial statements do not accord with those records. or the f￿anCIal statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a t￿e and fair view which is not a matter considered as part of an independent examination. or the financial statements have not been prepared in accordance with the m¢thods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across iio other matters in connection with the examination to which attention should be drawn in this report in order to enable a propel understanding of the financial statements to be reached. Frances Wllde FCCA DChA Warner Wilde Chartered CertifI¢d Accountants 4 Marigold Drive Bisl¢y Surrey GU24 9SF Dated.. 10- RELATE WEST SURREY STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH2024 Unrestricted Unrestricted funds funds 2024 2023 Notes Income from: Counselling Fees Contract income Investnients 221,175 217,636 1.432 202,168 193,434 270 Total income 440,243 395,872 enditure on: Raising funds Charitable activities 1.950 478,664 3.384 447,290 Total expenditure 480,614 450.674 Operating Loss (40,371) (54.802) Grants Donations 24.990 13,036 30.985 24,660 Income from grants aThd donations 38.026 55.645 Net movement in funds {2.345) 843 Fund balances at l April 2023 148,405 147,562 Fund balances #t 31 March 2024 146,060 148,405 The statem¢nt of financial activities includes all gains and105ses recognised in the y¢ar. 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 requiTements for an income and expenditur¢ account under the Companies Act 2006. 11 RELATE WEST SURREY BALANCE SHEET ASAT31 MARCH2024 2024 2023 Notes Flxed assets Tangible assets 13 69 Current assets Debtors Cash at bank and in hand 14 15,462 149,773 14,4M 174.652 165,235 Creditors: amounts falling due withln one vear 89,096 15 (19,175) (40,760) Net currcnt assets 146,060 148.336 Total assets less turrent liabilitie 146,060 148.405 The funds of the charity Unre.sli'icled funds 18 146,060 148.405 146,060 148.405 The company is entitled to the exemption from the audit requir¢ment contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Inembers have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476. The.8c fjnancial ,statements have been prepared in accordance with the provi8ion8 applicable to companies subject to the small conipanies regime. The financial statements were approved by the trustees on . ID GuTpreet Singh Dehal (ChaiT) Trustee Gary Couch (Treasurer) Trustee Company registration number 3909277 (England and Wales) 12- RELATE WEST SURREY NOTES TO THE FINANCIAL STATEl￿ENTs FOR THE FEAR ENDED 31 AL4RCH 2024 Accountlng policies Charlty informatlon Relate West Surrey is a private company limited by guarantee incorporated in England and Wales. The rcgistered 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 govcrning 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 l January 2019)" The charity is a Public Benefit Entity as def￿¢d by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin I not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional cuttency of the charity. Monetary amounts in these f￿ancIal 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 fmancial instruments at faiT value]. The principal accounting policies adopted are set out below. 1.2 Going toncern At the time of approving tbe accounts, the trustees have a reasonable expectation that the charity has adequate resources to continu¢ in operational existence for the foTeseeabl¢ futtlre. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts. IJ Charitable fund5 Unrestricted funds are available for use at the discretion of the trust¢¢s in fLffth¢rance of their charitable objectives. Restricted ￿ndS arc subject to specific conditions by donors or grantors as to how they may be used. The puo)oses and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to sp¢cific conditions by donoTS that the capital must be maintain¢d by the charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any perforn]ance 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 perfomied rather than wben the amount is contractually earned. 13- RILATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2024 Accounting policles (Continued) Cash donations are recognised on receipt. Other donations are re¢ognised once the charity has been notifked of the donation, unless perforniance conditions require defeTTal 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 othenvise if tbe charity has been notified of an impending distribution, the amount is known, and receipt is ¢xpected. If the amount is not known, the legacy is treated as a contingent a88et. 1.5 Expenditure Basic financial liabiliti¢s, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a f￿ancIng transaction, where the debt instrum¢nt is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities ¢lassified as payable witbin one yeaT ar¢ not amortised. Debt instrurnents are subsequently carried at amortised cost, using the effective interest rate metho(L 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 m¢asured at cost or valuation, net of depreciation and any impainnent losses. Tangible fixed assets ar¢ stated at cost less dq)reciation. Assets are capitalised over £IOOO. 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, flttings & equipment Straight line over three years. The gain or loss arising on the disposal of an asset is deterniined as the differenc¢ between the sale proceeds and the Carrying value of the asset, and is recognised in the statement of f￿anciaL activÈties. 1.7 Impalrment of fix¢d assets At each reporting end date. the charity reviews the canying amounts of its tangible assets to detemiine 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 impaimient loss (if any). 1.8 Cash and ¢ash equivalellts Cash and Cash equivalents include cash in hand. deposits held at call with bank.8, other short-terni liquid investments with original maturities of three months or less, and bank ov¢rdrafts. Bank overdrafts are shown withtn borTowings in current liabilities. 14- RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EJVDED 31 nL4RCH 2024 Accounting poli¢les (Continued) 1.9 Fin4Dclal instruments The charity has elected to apply the provisiolls of Section I I 'Basic Financial Instnunents, alld Section 12 '0ther Financial Instruments Issu¢5' of FRS 102 to all of its financial inSt￿ments. Financial insttuments are recognised in the charity's balance sheet when the charity becomes paty to the contractual provisions of the instnjmellt. Financial assets and liabiLiti¢s 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. Basicfinancial t7sséts Basic financial assets, whtch include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently caryied at amortiscd cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the futrjre receipts dlscounted at a market rate of interest. Financial assets classified as receivable within One year are not amortised. BasICf￿QnClal liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the a￿angelMent constitutes a financing transaction, where the debt instrnment is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payabl¢ within on¢ year are not amortised. Debt instnllnents are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or serviG¢s that have been acquired in the ordinary ourse 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 pricc and subsequently measured at amortised cost using the effective interest method. Deréeognilion offinoncial liobilitie Financial liabilities are der¢cognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10 Employee benefits Th¢ cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Terniination benefIts are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an ¢mployee or to provide t¢nnination benefits. 1.11 Retirement benefits Payments to def￿¢d contribution retirement benefit schemes are charged as an expense as they fall due. 15- RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2024 CrltleAI ac¢ountlng estimates And judgements In the application of the charity's accounting policies, the truste¢s are requir¢d to niake judgements, estimates and assumptions about the carrykng 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 b¢ relevant. AC￿al results may differ from th¢se estimates. The estimates and underlying assurnptions 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 th¢ period of the revision and futur¢ periods where the revision affects both current and future periods. Income from donations and legacies Unrestricted runds 2024 Unrestricted funds 2023 Donations and gifts Donat¢d goods and services 10,036 3,000 4.370 20,290 13,036 24,660 Income from charitable activities Unrestricted funds 2024 Unrestricted funds 2023 Charitable Activities Counselling fees Services provided und¢r contract Perfonnance related grants 221.175 217,636 24,990 202,168 193,434 30,985 463,801 426.587 Charitable trading income iRelate and PST incom¢ are included. 16- RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR E]VDED 31 MARCH 2024 Income from investments UnTestricted Unrestricted funds funds 2024 2023 Interest receivable 1,432 270 Expenditure on ralsing funds Ullrestricted Unrestrlcted funds funds 2024 2023 Fundral$ing and publicity Other fiu]draising costs 1,950 3.384 Expenditure on charitable activities Charitable Aetivities 2024 Charltable A¢tivAties 2023 Direct costs Staff costs Quality assurance and support Offi¢¢ overlieads Premises costs Relate Federation Central cost 363,507 36,064 36,540 24.637 16.598 313.533 24.640 29,916 60.524 16,901 477,346 445,514 Share of support and governance costs {see note 8) Support Governance 70 1,248 168 1,608 478,664 447.290 Analysis by fund Unrestricted funds 478,664 447,290 17- RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs allocated to Activities 2024 2023 Depreciation Governance costs 70 168 1.248 1,608 1,318 1.776 Anglysed between: Charitable Activities 1,318 1.776 Net movement Ill fuDds 2024 2023 The net movement in funds is stated after chargIn￿(credIting). Depreciation of owned tangible fixed assets 70 168 10 Trustees None of the Trustees (or any persons connected with them) received any remuneration during the year. None of the Trustees (2023.. none) were rein)bursed a total of £nil (2023= nil) travel expenses. li Employees The average monthly number of employees during the year was.. 2024 Number 2023 Number Counselling Reception Support 24 24 Total 33 31 Employment cost5 2024 2023 Wages and salaries Social security costs Other pension costs 344,880 14,599 4,028 300,186 10.385 2.962 363,507 313,533 18- RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2024 li Employees (Continued) AII 37 (2023: 31) staff were part time employ¢es, The table represents the average number of posts for the year. There were no employees whose annual remuneration was more than £60,000. Remuneration of key management personnel The remuneration of key management personnel was as follows: 2024 2023 Aggregate compensation 115,049 99.857 12 Taxation The cbarity is exempt from eorpolation tax on its Charitable activities. 13 Tanglble fjxed *sset$ Fixtures, fittings & equipment Cost At l April 2023 3.730 At 31 March 2024 3.730 Depreciatiou and impairment At l April 2023 Depreciation cbarg¢d in the year 3,660 70 At 31 March 2024 3.730 Carrying amount At 31 March 2024 At 31 March 2023 69 19- RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2024 14 Debtors 2024 2023 Amoullts falling due witknln one year: Trade debtors Other debtors Prepayments and accrued income 2,880 2,802 9,780 6,691 7,753 15,462 14.444 15 Credltors: amounts falling due Ivithin one year 2024 2023 Notes Other taxation and social security Deferred income Trade creditors Other creditors A¢cruals 8.186 8,656 1,086 1.316 (69) 4.449 20,685 22.914 1,070 {8.358) 16 19,175 40,760 16 Deferred income 2024 2023 Other deferred income 8,656 20,685 Def¢r¥ed income is included in thc financial slalements as follows- 2024 2023 Deferr¢d income is included within: Current liabilities 8.656 20,685 Movements in the year: Deferred income at l April 2023 Released from previous periods Resources deferT¢d in the year 20,685 (20,685) 8,656 9,297 (9.297) 20,685 D¢ferred inwme at 31 March 2024 8,656 20,685 -20- RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2024 17 Retirement benefit schemes 2024 2023 Defjned Contribution schemes Charge to profit or loss ill respect of defined contribution schemes 4,028 2.962 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme ar¢ held separately from those of the charity in an independently administered fund. 18 Unrestricted funds The unrestricted funds of th¢ charity comprise th¢ 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 &side out of unrestricted funds by the th￿SteeS for specific purposcs. At l April 2023 Incoming resources Resources expended At31 March 2024 General funds 148.405 478,269 (480,614) 146,060 Previous year.. At l April 2022 Incoming resources Resources expended At31 March 2023 General fi￿d8 147.562 451,517 (450,674) 148,405 19 Related party transactions Th¢re were no dis¢losable r¢lAled paty transactions during the year (2023 - none). 21