Charity registration number 1079270 (England and Wales) Company registration number 3909277 RELATE WEST SURREY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
RELATE WEST SURREY LEGAL AND ADMINISTRATIVE INFORMATION Trustees Frank Cunnane (Chair) (Appointed 26 November 2024) Gary Couch (Vice Chair and Treasurer) Alastair Evans-Gordon Alison MacLennan Rosie McKimmie Grahame Snelling Amy Stephens (Appointed 5 June 2024) Company Secretary Rosie McKimmie Joint Chief Executives Helen Dicketts, Christina Taylor Charity number 1079?70 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 Limited Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF
RELATE WEST SURREY CONTENTS Page Trustees, report Independent examiner's report Statement of financial activities Balance sheet io Notes to the financial statements
RELATE WEST SURREY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YL4R ENDED 31 nL4RCH 2025 The trustees present their report and accounts for the year ended 31 March 2025. CHAIR'S INTRODUCTION The year 2024125 has been one of the most challenging in the history of Relate West Suri"ey. The sudden collapse of Relate National into administration in December 2024 created significant uncertainty for all Federated Centres, including our oivn. While potential mergers ivere explored ii.ith Fainily Action and another centre, neither ultimatelj. PToceeded. As a Tesult, Relate West Surrey is noiv preparing to transition into a fully independent charity, with a new identity and rebrand planned for January 2026. Against this dilTicult backdrop, our staff demonstrated remarkable resilience. Demand for our services continued to rise, Th'ith total counselling hours reaching 5,443 an 80/0 increase on the previous year. Most notably, 57% of these hours were devoted to young people s counselling, reflecting the urgent and growing need for mental health support among children and young people. We infroduced a counselling service for under- l Os, expanded our CAMHS provision, and opened a new outpost in Haslemere to make services more accessible. These achievements i¥ere made possible by the commitment of our highly skilled counsellors and the support of our coinmunity partners. We are deeply grateful to organisations such as Elmbridge Borough Council, whose grants and service agreements enable us to subsidise services for those on low incomes. And the Woking Rotary grant which helped us to Irain an Urdu-speaking counsellor for the community. Despite reduced grant income and increasing payroll costs, we continued to waive over £18,000 in fees to ensure access for those in need. We do not underestimate the financial and operational challenges we face as we move fonvard. Rising costs, staff turnover, and the loss of nationally managed referral pipelines have placed considerable pressure on the charity. Yet, thanks to prudent financial management. we closed the year with reserves of £82,435 and remain ommitted to building a sustainable future. On behalf of the Board of Trustees, I want to thank our staff, funders, and partners for their unwavering dedication during this turbulent year. Together, we are laying the foundations for a new chapter in our charity's histOry'-one that M'ill see us emerge as a stronger, more agile, and fully independent organisation, steadfast in our mission to support relationships and strengthen the .-elIb¢1ng of our coinmunity. Frank Cunnane Chair of Trustees
RELATE WEST SURREY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (COIYTINUED) FOR THE YL4R ENDED 31 nL4RCH 2025 The accounts have been prepared in accordance with the accounting liCIeS set out in note I to the accounts and comply with the Charity's governing document, the Cotnpanies Act 2006 and "'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance V¥'ith the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)(effective l 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 every'one by: Helping coiiples, families and individuals to make relationships work tter- Helping children and )-oung people to ensure their mental wellbeing in their daily lives; Delivering inclusive, high-quality services thal are releN'anl at every stage of life Equality and Diversity Relate West Surrey recognises and accepts its legal obligations under the Equality Act 201 O. Under this Act, age, disability, gender reassignment. marriage and civil partnership, pregnanc)i 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 th¢s¢ characteristics are protected frotn all forms of unlaivful discrimination in the workplace, including- direct and indirect discrimination. discrimination by association. discriminallon by perception; discrimination arising from disability: harassment and victimisalion. Relate West Surrey seeks to employ a iyorkforce that reflects the diverse community at large because Relate West Surrey values the individual contribution of people irrespective of age: disabilitv. gender reassignment, marriage and civil partnership, pregnancy and maternity, race. religion or belief, sex and sexual orientation. Relate West Sutrey 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 revieiv 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 emplo)'ment practices. policies and procedures, including opportunities for training and Promotion. pa), and benefits. discipline. selection for redundancy and Tetireinent, to ensure that it avoids all forms of unlawful discrimination in the workplace. All employees. volunteers and clients w ill be treated with dignity and respect. Relate West Surrey recognises that harassment, bull)'ing and victimisation are forn]s of unlawful discrimination and has a separate policy statement on dignity at work which deals with th¢s¢ issues.
RELATE WEST SURREY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (COIYTINUED) FOR THE YL4R ENDED 31 nL4RCH 2025 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 adjuslments lo working arrangements and practices, making changes to the physical environment an(Uor 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. Objectives and Activities The objectives of Relate West Surrey are: To educate the public concerning the benefits of secure couple relationships. Inarriage and family life in order to improve the emotional, sexual and spiritual well-being of individuals which is derived from committed relationships. 2. 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 Telationships, marriage and family life. and Working to prevent poverty, 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 contemporary life or work which: May prejudice their physical or mental ivellbeing- or Influence. either directly or indirectly, their present or future family or couple relationship; b. To relieve those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage; and To promote research into all of the above Objects and to make the result available to the public. Public benefit The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
RELATE WEST SURREY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (COIYTINUED) FOR THE YL4R ENDED 31 nL4RCH 2025 Risk Management The DirectorslTruste¢s are responsible for th¢ n]anag¢ment of the risks faced by the organisation. Risks are identified annually by each of the sutFcommittees who then assess, review and take any necessary remedial action prior to recommendation to the Executive Committee. Intemal 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 en 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 a satisfied that systems are in place to mitigate exposure to the major risks. What we do Relate West Surrey helps people to work through their relationship diificulties and reach their own decisions about the best way fonvard. There ar¢ 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 a5 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. The Year in Review In 2024125 our services accounted for a combined total of 5,443 hours, an 80/0 increase on 2023124. Most of this increase was attributable to young peoples, counselling hours. We introduced a counselling service for Under IO'S and delivered significantl! more CAMHS counselling to young people than w'e were contracted by the Surrey Wellbeing Partnership to prO.ide, r¢fl¢cting the high level of demand in Surre). This additional counselling came at a cost to the charity of around £18,000. 570/0 of our total hours M'ere devoted to young peoples, counselling either in our centres in person, online or in schools. The hours split between services is itemised below: I"oull£ People's CLnllk%db 55 81 Is 5.443
RELATE WEST SURREY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (COIYTINUED) FOR THE YL4R ENDED 31 nL4RCH 2025 DEVELOPMENTS IN 2024125 Site Changes We opened an outpost in Haslemere for clients to more easily access in-person adult relationship and family counselling in the south of Surrey. CAMHS We started Year 4 of a 7 to l O year Mindivorks ( CAMHS ) contract on the l April 2024. We are part of Surrey Wellbeing Partnership fornied bv 12 voluntary sector organisations. We counsel more than 400 Joung people per year and in 2025 we increased the upper age range of those iiTe counsel to 25, so ive now see l 0-25 year olds under this contract. We also offer family counselling support. We work M ith presenting issues ivhich range from anxiety to self-harm and suicidal ideation- safeguarding plays a big part in our work with young people. Children's Counselling Due to the demand for counselling 5-10 year olds in Surrey, we obtained a grant from Surrey Wellbeing Partnership's Innovation Fund to start an 18 month project to undertake 850 hours of counselling from February 2025. We have employed specially trained counsellors to undertake this work. Staff We employed an average of 25 highly trained counsellors during the year h0 all have a minimum of a diploma in their chosen specialit), but most of ivhom also have post-graduate qualifications in specialities such as child and adolescent mental health or psychosexual therapy. The turnover of skilled counsellors accelerated over the )'ear with many setting up in private practice to earn a higher income. Funding Raising money to help clients on low incomes to access counselling continued to be a challenge but we are very grateful for the continued support of Elmbridge Borough Council with whoin we have a service level agreement to support local residents. We were also fortunate during the year to receive a grant of £4.000 from Woking Rotary tOllTards the cost of training an Urdu-speaking adult relationship counsellor to help address relationship probleins in the large Asian community in our area .
RELATE WEST SURREY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (COIYTINUED) FOR THE YL4R ENDED 31 nL4RCH 2025 The year proved challenging financially for the Charity for many reasons: Our Adult Relationship Counselling services were severely disrupted by Relate National falling into administration. Our counselling volumes iN'ere 90/0 up year on year by the end of Noveinber, 2024 but the subsequent lack of referrals from the Relate National ebsIte meant at we ended the year some 6/0 down. We delivered services to young people over and above our CAMHS contractual obligations at a cost to the Charity of some £18.000; Our grant income fell by more than £12,000 as the budgets of our long time supporters came under pressure; Grant funds help us proi'ide the bursary support to clients in need. With grant income under pressure, we were reluctantly forced to cut back our bursary support but nevertheless still 'alVed more than £18,000 in fees to clients who might otherwise have been unable to afford our services. Whilst staff numbers remained flat, payroll costs increased by 70/0 as a consequence of our counselling hours increasing by 8%; We made significant investments in IT, marketing and premises. The Charity ended the year w'ith reserves of £82,435 and cash of £107.235. 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 Edlvard Gosling Elmbridge Borough Council Mortgage Bureau Persimnion Sovereign Houses Woking Borough Council Woking Rotary Club London Marathon Runners: Hashidee Hassim Matt Hill Rehan Ahmed Syed Matthew, Stuart Andrew Sv¥'indlehurst Charlie Muldowney
RELATE WEST SURREY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (COIYTINUED) FOR THE YL4R ENDED 31 nL4RCH 2025 Structure* governanee 2nd management Relate West Surrey is a company limited by guarantee registered in England and Wales (Company no. 3909277) and is also an independent r¢gister¢d charity (Charity registration no. 1079270)- The Company is bound by its Memorandum & Articles of Association and by the bj laws of Relate National. Relate West Surrey has a Board made up of Directorstrrustees who are jointly responsible foi strategic direction, decision making and policies of the organisation. The centre Chief Executive Officers (CEOS) and senior staff attend Board meetings. The CEOS have day to day responsibility for operational implementation and for meeling agreed objectives and provides regular reports to the Board. In order to enhance the governance of the Company three sub-committees of the Board operate in key areas.. Finance, Governance and Marketing. These meetings are attended by Board members with relevant experience, together with the CEOS and other members of staff as required. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial stat¢m¢nts w¢re- Frank Cunnane (Chair) Gurpreet Singh Dehal Gary Couch (Vice Chair and Treasurer) Simon Collins Alison MacLennan Rosie McKiminie Alex Nairn (Vice Chair) Ajitpal Rekhi Kapil Bakshi Alastair Evans-Gordon Amy Stephens Shallu Behar-sheehan Sophie Jenkins Graham Snelling (Resigned l O September 2024) (Resigned 12 June 2024) (Resigned 27 March 2025) (Resigned 26 September 2025) (Appointed 23 May 2024 and resigned 27 March 2025) (Appointed 23 May 2024 and resigned 24 July 2025) (Appointed 5 June 2024) None of the trustees has any beneficial interest in the companv. All of the trustees are members of the company and guarantee to contribute £1 in th¢ event of a winding up. The truslees, report was approved by the Board of Trustees. Frank Cunnane (Chair) Trustee Date:
RELATE WEST SURREY INDEPEI¥JDENT EXAMINER'S REPORT TO THE TRUSTEES OF RELATE WEST SURREY I report to the trustees on my examination of the financial stalements of Relate West Surrey (the charity) for the year ended 31 March 2025. Responsibilities and basis of report As the trustees of the charity (and also its directors for the purposes of companv laTh}, you are responsible for the preparation of the financial statements in accordance H'ith the requirements of the Companies Acl 2006. Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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 201 l. In arrying out my examination I have followed th¢ Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011. Independent examiner's statemenl Since the charity's gross income exceeded £250.000 your exatniner must be a member of a body listed in section 145 of the 2011 Act. I confirni that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accounlants, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records Nvere not kept in respect of the charity as required by section 386 of the Companies Act 2006. the financial statements do not accord M'ith those records; or the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or the financial stalements have not been prepared in accordance with the inethods and principles of the St2tement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial stat¢inents in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I hav¢ no concerns and have com¢ across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. FrAnees Wilde FCCA DChA Warner Wilde Limited Chartered Certified Accountants 4 Marigold Drive Bisley Surrey GU24 9SF Date:
RELATE WEST SURREY STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YE4R ENDED 31 MARCH2025 Illlres¢ricted funds 2025 Restrieted funds 2025 Total Unrestricted funds 2024 2025 Noles Income from: Counselling Fees Contract income Investments 234.955 217.757 2.877 234.955 217,757 2,877 221,175 217,636 1,432 Total ineome 455.589 455,589 440,243 enditure on: Raising funds Charitable activities 9.004 536,190 9,004 536,190 1,950 478,664 Total expenditure 545,194 545,194 480,614 Operating Loss (89.605) {89,605} (40,371) Grants Donations 13,540 6,133 13.540 12,105 24,990 13,036 5,972 Income from grants dollations 19,673 25.645 38,026 Nel movement in fund5 (69.932) 5,972 (63,625} (2,3451 Fund balances at l April 2024 146.060 146,060 148,405 Fund balances At 31 March 2025 76,463 5,972 82,435 146,060 The statement of financial activities includes all gains and losses recognised in the year. 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 requireinents for an income and expenditure account under the Companies Act 2006.
RELATE WEST SURREY BALANCE SHEET ASAT31 NL4RCH 2025 2025 2024 Iyotes Current assets Debtors Cash at bank and in hand 13 17.714 107.235 18,412 149,773 124.949 168.185 Creditor5: amounts falling due within one year 14 (42,514) (22,125) Nel current assets 82,435 146,060 The funds of the charity. Restricted income funds Unrestricted funds 17 5,972 76,463 18 146,060 82.435 146,060 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. The directors acknowledge their Tesponsibilities for complying with the requirements of the Companies Act 2006 Nvith respect to accounting records and the preparation of financial statements. The members have not required the compan)- to obtain an audit of its financial statements for the year in question in accordance with section 476. These financial stalements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the trustees on ......................... Frank Cunnane (Chair) Trustee Gary Couch (Vice Chair and Treasurer) Trustee Companj. registration number 3909277 (England and Wales) 10-
RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS FOR THE YL4R ENDED 31 nL4RCH 2025 Accounting policies Charity information Relate West Surrey is a private company limited by guarantee incorporated in England aiid Wales. The registered office is MooTcroft CentTe for the Community, Old School Place, Westfield, Woking, Surrey, GU22 9PB. Accounting convention The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "Accounllng and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance i*ith the Finaiicial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019)" The charity is a Public Benefit Entity as defined bv FRS 102. The charity has taken advanlage of the provisions in the SORP for charities applying FRS 102 Update Bulletin I not to prepare a Statement of Cash Floivs. The financial statements are prepared in sterling. ii,hich is the functional currency of the charity. Monetarj amounts 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 inslruments at fair value]. The principal accounting policies adopted are set out below. 1.2 Going concer At th¢ 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. Charitable fund5 Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised NN'hen the charity is legally entitled to it after any perforniance conditions have been mel, the amounts can be measured reliably: and it is probable that income :111 be received. When amounts are received in advance for delivery of service, such amount is recorded as and when the service is perfornied rather than when the amount is contractually earned. 11
RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YL4R ENDED 31 nL4RCH 2025 Accounting policie5 (Continued) Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation: unless performanc¢ conditions require deferral of the amount. Incom¢ tax recoverable in relation to donations receil'ed 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 dislribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 1.5 Expenditure Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing iransaction, IN.'here the debt instrument is measured at the present value of the future pavments discounted at a market rate of intei'est. 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 pa). 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 wiihin one vear or less. If nol, Ihey are presented as non-current liabililies. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impainnent losses. Tangible fixed assets are stated at cost less depreciation. Assets are capitalised over £ 1000. Depreciation is provided at rates calculated to M'rite 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 detennined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. .7 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-terni liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 12-
RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YL4R ENDED 31 nL4RCH 2025 Accounting policie5 (Continued) 1.8 Financial instruments The charity has elected to apply the provisions of Section I I "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 th¢ 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 Tecognised ainounts and there is an intention to settle on a net basis or to realis¢ the asset and settle the liability simultaneously. Busicfinancial assets Basic financial assets, w'hich 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. Bll5icfinanciul liabililies Basic financial liabilities, including creditors and bank loans are initially recognised at traiisaction price unless the arrangement conslitutes a fiiiancing transaction. ii."here the debt instrument is measured at the present value of the future pa)'ments discounted at a market rate of intei-est. Financial liabilities classified as payable ivithin one year are nol amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pa). 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. DeTecognilion offinancial liahilitie5 Financial liabil ities are d¢r¢cognised when the charity's contractual obligations expire or are discharged or cancelled. 1.9 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense ivhen the charity is demonstrably committed to terniinate the employment of an emplo)'ee or to provide tennination benefits. .10 Retiremeni benefits Pa)'ments to defined contribution retireinent benefit scheines are charged as an expense as they fall due. 13-
RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YL4R ENDED 31 nL4RCH 2025 Critical accounting estimates 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 SOLirces. The estimates and associated assumptions are based on historical experience and other faclors that are considered io be relevant. Actual results maj differ from these estimates. The estimates and underlying assumptions are revieived on an ongoing basis. Revisions to accounting estimates are recognised in the period in which ihe eslimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revisioii affects both current and future periods. Income from donations legacie5 Unrestricled funds 2025 Restricted funds 2025 Total Unrestricted funds 2024 Restrifted funds 2024 Total 2025 2024 Donations and gifts Donated goods and services 6.133 5,972 12,105 10.036 10,036 3,000 6,133 5.972 12.105 13,036 13,036 Income from charitable aclivities Unrestricted funds 2025 Unrestricted funds 2024 Charitable Activities Counselling fees Services provided under contract Perforn]ance related grants 234,955 218.092 13,540 221,175 217,636 24,990 466,587 463,801 Charitable trading income iRelate and PST income are included. 14-
RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YL4R ENDED 31 nL4RCH 2025 Income from investments Unrestricted Ullrestricted fund5 funds 2025 2024 Interest receivable 2.877 1,432 Expenditure on raising funds Unrestricted Unrestrieted funds funds 2025 2024 Fundraising and publicity Other fundraising costs 9.004 1,950 Expenditure on charitable activities Charitable Activities 2025 Cbaritable Aetivities 2024 Direct eosts Staff costs Quality assurance and support Office overheads Premises costs Relate Federation Central cost Donated counselling services 405,238 28.157 51.502 21.909 16,866 10,586 363,507 36,064 36,540 24,637 16,598 534,258 477,346 Share of support and governance eosts (see note 8) Support Governance 70 1,932 1,248 536,190 478,664 Analysis by fund Unrestricted funds 536,190 478,664 15-
RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YL4R ENDED 31 nL4RCH 2025 Support costs Alloeated to Aetivities 2025 2024 Depreciation Governance costs 70 1,932 1,248 1,932 1,318 Analysed between: Charitable Activities 1,932 1,318 Net movement in funds 2025 2024 The net movement in funds is stat¢d after charging/(crediting): Fees pa)'able for the independent examination of the charity's financial statements Depreciation of owned tangible fixed assets 1,932 70 io Trustees None of the Trustees (or any persons connected with them) received any remunerdtion during the year. None of the Trustees12024.' none) were reimbursed a total of £nil (2024= nil) travel expenses. li Employees The average monthly number of employees during the )'ear was: 2025 Number 2024 Lyumber Counselling Reception Support 27 24 Total 37 33 16-
RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YL4R ENDED 31 nL4RCH 2025 Employees (Continued) Employment costs 2025 2024 Wages and salaries Social security costs Other pension costs 381,207 18,979 5,052 344,880 14,599 4,028 405,238 363,507 AII 3712023: 31 I staff were part time employees, The lable 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 mana(yement personnel was as folloivs- 2025 2024 Aggregate compensation 117,964 115,049 12 Taxation The charity is exempt from corporation tax on its charitable activities. 13 Debtors 2025 2024 Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income 250 2,880 2,802 12,730 5,399 12,065 17,714 18,412 17-
RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YL4R ENDED 31 nL4RCH 2025 14 Creditors: #mounts falling due within one year 2025 2024 Notes Other taxation and social security Deferred income Trade creditors Other creditors Accruals 6,695 30,997 2,345 893 8,186 8,656 1,086 1,316 2,881 15 1,584 42,514 22,125 15 Deferred income 2025 2024 Other deferred income 8,656 Deferred income is included in the financial statements as follows: 2025 2024 Deferred income is included within: Current liabilities 30,997 8,656 Movements in the year.. Deferred income at l April 2024 Released from previous periods Resources deferred in the year 8,656 (8,6561 30.997 20,685 {20,685) 8,656 Deferred income at 31 March 2025 30,997 8,656 16 Retirement benefit schetne5 2025 2024 Defjned contribution schemes Charge to profit or loss in respect of defined contribution schemes 5,052 4,028 The charity. operates a defined contribution pension scheme for all qualifying emplo}'ees. The assets of the scheme are held separately from those of the charity in an indepeiidently administered fund. 18-
RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YL4R ENDED 31 nL4RCH 2025 17 Restrieted funds The restricted funds of th¢ charity coinprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At l April 2024 Ineoming At 31 Mareh resources 2025 National Lottery 5,972 5,972 18 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At l April 2024 Incoming resources Resources expended At 31 March 2025 General funds 146,060 475,597 (545,194) 76,463 Previous year: At l April 2023 lllcoming resources Resources expended At 31 Mareh 2024 General funds 148.405 478.269 (480.6141 146.060 19 Analysis of net assets between funds Unrestricted funds 202) Restricted funds 2025 Total 2025 At 31 March 2025: Current assets/(liabilities) 76,463 5,972 82,435 76.463 5.972 82,435 19-
RELATE WEST SURREY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YL4R ENDED 31 nL4RCH 2025 19 Analysis of net 4Sse¢5 between funds (Continued) Unrestricted funds 2024 Restricled funds 2024 Total 2024 At 31 March 2024: Current assetsl(liabilities) 146,060 146,060 146,060 146,060 20 Related party transactions There were no di5c105able related party trdnsaction5 during the year (2024- none). -20-