Immigrant Counselling and Psychotherapy (ICAP) (A Company Limited by Guarantee) Company No. 3917115 Charity No. 1079353 Report and financial statements For the year ended 31st March 2024
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY {ICAP} REPORTS FOR THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024 Contents Page Reference and admlnistrative informatlon Trustees, annual report Independent auditors. report 10-12 statement of financlal activities (Incorporating an income and expenditure account) 13 Balance sheet 14 Statement of cash flows 15 Notes to the financlal statements 16-24
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY {ICAP) REPORTS FOR THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024 Trustees: Richard Logue Victoria Butterworth Ross Finegan Ann Conlon Angela Byrne Brian MacKenna Chair Vice-chair Treasurer Chair Clinical Gov. Sub Com Company Secretary: Fionuala Bonnar Senior Staff: Fionuala Bonnar Geraldine Ryan CEO Clinical Director Company number: 3917115 Charlty number: 1079353 Reglstered offlce: 96 Moray Rd, London N4 3LA Audltors: Goldwins Limited 75 Maygrove Road West Hampstead London NW6 2EG oldwins.co.uk Bankers Metro Bank PIC 1 Southampton Row London WC1 B SHA Sollcltors McKenna Donnelly & Co 21 Horsley Court Montaigne Close, London SW1 P 4BF
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY {ICAP) REPORTS FOR THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024 The trustees, who are also directors under company law. present their report and financial statements for the year ended March 31sI 2024. The trustees confirm that the financial statements comply with current statutory requirements, the memorandum and articles of association and the Slatement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102. Objectives and Actlvities Purposes and Alms The objectives of the company are set out in the charity's Memorandum of Assoclatlon, and are as follows: The relief of people, in particular those of Irish origin and other persons, of any age, nationality, gender, sexual orientation, political opinion, religion or ethnic origin who are in need thereof through reason of emotional distress or mental ill health by the provision of a confidential and skilled counselling and psychotherapy s8Nice in the United Kingdom and the Republic of Ireland and to provide education and training in counselling matters. Mlsslon Our misslon Is to improve mental health in the Irish community In the UK through the provision of counselling and therapy. Alms Our strategy commits us to five strategic aims. We alm to support the Irish community in Britaln and those groups marginalised within the communlty including those people forced to leave Ireland. We aim to ensure that we have the resources (including the people we need) to have the impact that we wlsh to achieve. We aim to make the best use of our resources to reach as many people as possible. We aim to deliver safe and high-quality seNices in the changing context of a post-pandemic world. We aim to be a strong and well governed organisation. Aclivitles In line with our mission and aims, ICAP'S main activity is the provision of counselling and psychotherapy. We provide therapy via our teams in London and Bimiingham, our outreach seNices with partner agencies and via our network of therapists. We provide group and individual psychotherapy. time-limited psychotherapy and psycho-soci81 support group interventions. We run a national helpline which offers wellbeing support lo the Irish community. Our therapy provision addresses the diverse and evolving needs of Irlsh immigrants especially the elderly, disadvantaged and vulnerable. 75 % of those using our services have experienced significant childhood abuse. 600/0 of clients are not in paid employment and would not othewise be able to afford therapy.
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY (ICAPJ REPORTS FOR THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024 We organise quarterly seminars and an annual conference for therapists and other mental health professionals and make conference presentations. These activities raise awareness of the psychological and social issues that impact on the mental health of the Irish community. We develop and deliver training in working with Irish suNivors of institutional abuse. We offer non-managerial supervision to staff members working in welfare agencies supporting the Irish community. Public Benefit The charity conducts a wide range of activities in pursuance of its charitable aims. We have referred to the guidance contained in the Charity Comrnission's general guidance on public benefit whilst reviewing our aims and objectives and in planning our future activities. The services provided by icap are of great benefit to society. Counselling and psychotherapy assist people at critical times in their lives. Evaluation shows that icap therapies bring support to those dealing with a range of mental health and emotional problems. It also improves their psychological health and their abilities to form healthy relationships. We have evidence to show that recipients of our seryices show improved emotional and mental wellbeing, enhanced quality of living and improved personal relationships. Use of volunteers We are committed to working with volunteers to support the delivery of our aims. Nine volunteers assist with supporting the delivery of our therapy service by providing administrative support and in fundraising for the charity. One volunteer supports the cllnical administrative function, enabling the charity to provide ServIS outside office hours. Our Development Committee of eight volunteers plays a significant role in fundraising for the charity and in seeking corporate support. Achievements and Performance Counsellin and Ghothera rovision Each week we see about 200 people across our ser4ices. During the report period we provided a total of 7454 hours of counselling and therapy to 320 people. This includes both group and individual therapy. In London, we provided therapy at our London centre in Finsbury Park and through a series of outreach therapy service5 With our partner agencies, including Ashford Place Day Centre in Cricklewood, Lewisham Irish Community Centre, and London Irish Centre. Our network therapists see clients in a variety of locations in England and Wales. Clients using our London and Network ServIS during 2023 lived lived in 26 of 32 London Boroughs and in 25 Local Authority areas outside of London.
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY (ICAP) REPORTS FOR THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024 Our Binningham team see clients at St Martin's Health and Healing Centre in the Bullring and via Zoom and video call. Clients using the Bimiingham service lived in 9 local authority areas including Birmingham. Coventry, and Wolverhampton. Slte Moray Rd Centre London Outreach Services London Helpline Hours dellvered 4285 Total Cllents 146 906 53 380 50 Digbeth Centre (Birmingham) Network SeNices National 1044 42 839 29 Total 7454 320 98Q/o of cllents seen are Irish born or of Irish heritage. Clients presented with a range of needs including anxiety, depression, the aftermath of childhood trauma, bereavement, relationship difficulties or breakdown, sexual violence, and domestic abuse. The organisatlon has expertise in providing therapy for adult survivors of institutional and clerical abuse. 750/0 of clients using our service report experience of significant childhood traurna including physical, sexual, and emotional abuse. We monitor outcomes in therapy using CORE, which is a standardised tool for the measurement of outcomes in psychological therapies. Su ort the Irish communit in Britain and mar inalised rou We are committed to making our ServIS available to all sectors of the community. Outr8ach servlces include a psychosocial support group for adult suNivors of institutional abuse. This group, called Cairde, works mainly with women over 70 years in age. Our art Iherapy and group psychotherapy groups are offered remotely and can be accessed by clients living across Britain. Our men's groups are run on site with London Irish Centre and Innisfree Housing, this altracting a cohort of participants who might not otherwise access our services. Throughout the year, we offered a telephone helpline for the Irish community in Britain. Callers get in touch with the helpline for a wide range of reasons including social isolation, grief and loss and depression and anxiety, including health-related anxiety.
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY (ICAP) REPORTS FOR THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024 Deliver safe and hi ualit clinical services Trustees are passionate to ensure that we provide the highesl level of clinical service, and our clinical work is overseen by the Clinical Governance Sub-committee of our Board of Trustees. We routinely collect feedback from clients leaving therapy. This year, 85 % of respondents said that therapy had made a positive difference to their lives whilst 95'k said that they would recommend icap to a friend who needed therapy. Raise awareness of mental wellbein and the role of thera A number of events during the reporting period have been targeted at raising awareness of mental wellbeing and reduclng the stlgma associated with cnunselling and therapy. We have taken part in community-based well-being events with partner agencies in London and Birmingham. Our outreach team have held several drop-in sessions at partner agencies in London, Ashford Place and Irish Elders Advice Network. These events are designed to provide an informal space where people can access information about mental health issues and icap's services and can ask any questions they may have about counselling and therapy. One of our outreach team provided three introductory movement therapy sessions to a community-based lunch club during the report period. ICAP provides regular staff support for workers in front line services. This is to promote icap's 'help for the helpers, and Is designed to lessen the stigma associated with needing support. Along with these events we continue to offer training workshops for frontline worf(ers. In September 2023 we provided 8 two-day workshop on vrforking with trauma. A total of 77people took part in these events. Financial review Princi al fundin sources Our principal funding source for the year is our contract with the Health Service Executive in Ireland, for the provision of therapy to UK-based Irish adult survivors of institutional childhood abuse. Income from this contract has decreased partly due to the ag6 profile of the survivor population in the UK, the majority of whom are aged over 60 years. Grant funding from the Irish Department of Foreign Affairs and Trade, under the Emigrant Support Programme, supported our work with Irish people in our London and West Midlands centres, and our work at Ashford Place Day Centre in Cricklewood, London Funding from trusts and foundations, including the Irish Youth Foundation and The Ireland Funds supported our work with young Irish people under 30 and our work at partner agencies respectively. The charity raises income through events and donations throughout the year. The total assets of the charity at the end of the financial year 2023124 were £861,031. This included fixed assets of £612,995 restricted funds of £91.981 and unrestricted free funds of £156,055. The charily ended the year with an operating deficit of (£39,050).
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY (ICAP) REPORTS FOR THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024 Reserves olic The Trustees review the reseNes of the charily on a regular basis. As per the balance sheet, the charity ended the year with £149,073 free reserves. This equates to 3.0 months running costs, based on total resources expended in the year. Investment olic and ob'ectives The charity has no long-term investments. Our cash reserves are held in our current account. Prlnclpal Rlsks and Uncertalntles The Trustees maintain a Register of Risks. Trustees review this register on a twice-yearly basis, and two Trustees work wlth Ihe CEO to consider risks when neSsary. A key risk identified through this process is an over-reliance on one or Iwo key funding sources. Trustees have already taken steps to mltigate this risk through the development of a fundraising strategy and through the development of a new organisational strategy. Structure, Governance and Management Struclure The organisation is a registered charity founded in 1996 and a company limited by guarantee, incorporated on 1 February 2000, and registered as a charity on 11 February 2000. Each member of the company undertakes to contribute to its assets in the event of winding up, such amount as may be required, not exceeding oné pound. Governance and Management The Trustees constitute the directors of the charitable company for the purposes of the Companies Act 2006 and Trustees for the purposes of the Charities Act 2011. They provide leadership, direction, and control in pursuSt of the organisation's charitable objectives. Richard Logue was appointed Chairperson of the charity in February 2024, Richard Logue is a project management consultant, specialising in transport infrastructure projects. He has over 30 years, experience in the rail and aviation industry. In addition to Chairing the icap board of trustees, Richard is a school governor and seNes on the Court of the Educators, City Livery Company. The full Board of Trustees meets four times a year to discuss strategy, to formulate policy and to oversee operational matters. The Board is supported by two sub-committees that consider specific areas of activlty in detail on behalf of the trustees: a Finance Sub-committee and a Clinical Governance Sub-committee. Committee membership may include members of icap who are not Trustees. Two Therapists who work for the organisation are ex-officio members of the Clinical Governance Sub-committee. The table below sets out membership of committees by Trustees. Sub-committee Membershi Finance Sub-committee Trustee Members Clinical Governance Sub- Committee Ross Fine Richard Lo an ue Chair
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY (ICAP) REPORTS FOR THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024 Ann Conlon elaB rne Non- Trustee Members Sandra Harrison 1st Re resentatives X 2 Chair Thera xx The Trustees refer to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives, and in planning its future activities. In particular. the Trustees consider how planned activities will contribute to the airns and objectives which have been set. All Trustees give their time voluntarily and recelve no benefits from the charity. Any expenses reclaimed by Trustees from the charity are set out in Note 7 of the accounts. Day-to-day management of the organisation is delegated to the Chief Executive OffIr (CEO), Fionuala Bonnar, who reports to the Chairperson and the Board of Trustees. She is responsible for the overall management, public profile, service, and financial performance of the charity. She is also responsible for the implementation of strategy. The Clinical Director, Geraldine Ryan, reports to Ihe CEO, and is responsible for dinical governance and practice. She provides oversight of clinical strategy and clinical work. The Clinical Director's work is also subject to review by the Clinical Governance Sub-committee. The CEO has been in post since September 2023 and Clinical Director has been in post since 2013. Recruitment and appolntment of trustees It is the policy of the charity to ensure that its Board Is comprised of people who are suitable to be Trustees and who will be an asset to the organisation, both in terms of offering appropriate skills and of atlending meetings regularly. Before seeking to appoint, the Board considers what skills might be lacking or need reinforcement amongst its membership. Gaps in the skills available are prioritised and appropriate people sought to fill those gaps. Potential Trustees are first invited to a meeting with the Chair for a discussion about the organisatlon, its needs and what they personally have to offer and to assess their interest In, and suilabillty to take up, the role of Trustee. The Chair then provides other Trustees with information about the candidate, If the potential recruit is still interested in joining the Board, they will be provided with an application form to apply for membership of the company. A subcommittee of Ihe Trustees will inteniiew and recommend the potentlal trustee to the board at the next board meeting. The new trustee will be invited to attend a Trustees, meeting as an observer. This meeting allows both Ihe potential recruit to decide whether they wish to proceed, and other Trustees to decide whether they wish to invite the candidate to join the Board. This process allows due consideration of the person's eligibility. personal competen, specialist skills and knowledge. When an appointment is made the Registrar of Companies and the Charity Commission are informed. Membership of the company entitles the members to voting rights at general meetings only. Membership of the company is open to individuals or organisations interested in promoting the objectives of the charity. Such applications for membership must be approved by the Board of Trustees.
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY (ICAP) REPORTS FOR THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024 Induction and training of Trustees When appointed, new Trustees are provided with an inductK)n pack. They also undergo a series of meetings with key staff, to ensure that they are familiar with all relevant organisational issues and can therefore play a full role at Trustee m8eÉings. Training is provided when appropriate, Remuneratlon Pollcy for key management personnel The Chairman is responsible for overseeing Ihe arrangements for the remuneration of key personnel including consultation with the Board of Trustees and seeking external Human Resources advice on benchmarking. Statement of responslbllltles of the trustee5 The Trustees (who are also directors of charitable company for the purposes of company law) are responsible for preparing the Truste8s' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year which glve a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing thes8 financial statements, the Trustees are required to: Select suitable accounting policies and Ihen apply them consistently. Observe the methods and principles in the Charities SORP. Make judgements and estimates that are reasonable and prudent. State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue In operation. The Trustees are responsible for keeping proper accounting records that disclose, with reasonable accuracy at any time, the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitles. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's websile. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees as at March 31° 2024 was 7 (2023.8), The trustees are members of the charity, but this entitles them only to voting rights. The Trustees have no beneficial interest in the charity-
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY (ICAP) REPORTS FOR THE FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2024 Statement as to disclosure to our audltors In so far as the Trustees are aware.. There is no relevant audit information of which the charitable company's auditors are unaware; and the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. Audltors Goldwins Limited were re-appointed as the auditors of the charitable company during the year and have expressed their willingness to continue in thal capacity. 27 August 2024. The Trustees, annual report has been approved by the Trustees on . and signed on their behalf by; JJ. I Trustee
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF IMMIGRANT COUNSELLING AND PSYCHOTHERAPY (ICAP) YEAR ENDED 31ST MARCH 2024 Opinion We have audited the financial statements of Immigrant Counselling And Psychotherapy (ICAP) for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, statement of cash flows and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). Oplnlon on flnanclal statements In our opinion the financial statements: give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its income and expenditure for the year then ended, have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report. other informatlon The trustees are responsible for the other infomiation. The other information comprises the information Included in the annual report other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other infonnation and, except to the extent otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent malerial misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 10
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF IMMIGRANT COUNSELLING AND PSYCHOTHERAPY {ICAP) YEAR ENDED 31ST MARCH 2024 Op5nlon on other matter prescrlbed by the Companies Act 2Q06 In our opinion. based on the work undertaken in the course of the audit: the information given In the trustees, report (incorporating the directors, report) for the financial year for which the financial statemenls are prepared is consistent with the financial statements. and the trustees, report (incorporating the directors, report) has been prepared in accordance with applicable legal requirements. Matters on whlch we are requlred to report by exception In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identified material misststements in the Trustees, Annual Report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to r8POrt to you if, in our opinion, adequate accounting records have not been kept or returns adequate for our audlt have not been received from branches not visited by us; or the financlal statements are not in agreement with the accounting records and returns; or certain disclosures of trustees, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit. Responsibllltles of the trustees As explained more fully in the Trustees, Responsibililies Statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied thal they give a true and fair view and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Irustees are responsible for assessing the Charity's abillty to continue as a going concern, disclosing, as applicable, matters related to going concem and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so. Our responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assuran, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detecl a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with law5 and regulations. We design procedures in line with our responsibilities, outlined above. to detect material Misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF IMMIGRANT COUNSELLING AND PSYCHOTHERAPY (ICAP) YEAR ENDED 31ST MARCH 2024 In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our prOdureS included the following: We enquired of management, which included obtaining and reviewing supporting documentation, concerning the charity's policies and procedures relating to, identifying, evaluating, and complying wilh laws and regulations and whether they were aware of any instances of non-compliance; detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud; the internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations. We inspected the minutes of meetings of those charged with governance. We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on th8 financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience. We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations. We performed analytical procedures to identify any unusual or unexpected relationships that may Indicate risks of material misstatement due to fraud. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Councils website at: [www.frc.org.uklauditorsresponsibilitiesl. This description forms part of our auditor's report. Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed. Anthony Epton (Senior Statutory Auditor) for and on behalf of Goldwlns Llmited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG 30 August 2024 12
Immigrant Counselling and Psychotharapy OCAP) Statèment of flnanclal actlvlllgs (incorporating an income and expendllure account) For the year ended 31 March 2024 2024 Total Unrestricted Funds Funds 2023 Tolal Funds Unre8tr1cted Funds Restrld•d Funds Restricted Funds Nolo Income from: Donations and legacies 148,947 148,947 174.546 174,546 Charllable activities= Couns6111ng and psycholherapy 262,316 216.963 479.279 205,855 189,500 395,355 other Irading aclivilles 102,911 102.911 122,897 122,897 Total Income 514.174 216063 731.137 503,298 189,500 692,798 Expondlturo on: Generating funds 80,567 80,567 92,734 92,734 Charliabla acllvllles.. Counselling and psychotherapy 490,513 199.107 689,620 448,762 184,475 633,237 Total expendltura 571,080 199.107 770.187 541,496 184,475 725.971 Not Incomol (0xnd11rfj) for tho year (56,906) 17.856 (39,050) 138,198) 5,025 133,173) N61 m0mont In fund• (56,906) Th$50 39.050) {38, 98 33.173) R•conclllatlon of fund•; Total funds broughl for4¥ard 825,956 74125 900,081 864,154 69.100 933,254 Total funds carrled forward 769,050 91,981 861,031 825,956 74,125 900,081 All of Ihe above resulls are derlved from continuing aclivilies. There were no other recognised gains or losses other than those slated above. The a118ched notes form part of these finandal statements. 13
Immlgrant Coun8elllng and Psychotherapy (ICAP) Balanca Sheet As at 31 March 2024 2024 2024 2023 2023 Nots Flxed assets: Tangible assels 612,995 627,366 Current a88ets: Deblors Cash at bank and In hand 81,647 204,305 285,952 148.557 190,604 339.161 Llabllllles: Creditors.. amounts f811ing due within one year 11 (37.916) 166.446) Net current a8set• 248.036 272.715 Total net a88•t8 861,031 900,081 Fund• Raslrlcted funds Unrestricted funds.. Designated funds General funds Total unraslrfcted funds 13 91,981 74,125 612,995 156,055 627,366 198,590 769,050 825,956 Total fund$ 861,031 900,081 The financlal sl818m8nls have been prepared in a¢cordanc8 with Ihe special provisions for small companies undèr Part15 of the Companies Act 2006. 27 August Approved by the trustees on. and slgned on IheSr behalf by: 2024 Rlchard Logue Chalrman Company reglslrallon no. 03917115 The attached notes form part of the financial stalements.
Immlgrant Counselllng and Psychothérapy (ICAP) statement of cash flows For the year ended 31 March 2024 Nots 2024 2023 Cash flows from oporatlng acllvltl88: Net cash provlded by l {us•d In) operaling actlviti88 13,701 (88,953) Cash flow8 from Invesllng actlvltle8: Salel (purchase) of fixed assets (4.258) Change In cash and cash equlvalentg In the year 13,701 (93,211) Cash and cash equivalent5 at the beginning of the year 190,604 283,815 Cash and cash equlvalonts at tho end of tho year 204,305 190,604 a) Reconclllatlon of nel Income I (axpandltum) to not cash flow from 2024 2023 Nat Incoma l (6XndIturn) for th r8POrtlng perlod (as per the siatemenl of financial aclivllles) Deprecialion Decrease l (Increase) in debtors Increase in creditors Net cash provlded by l {used In) operatlng actitIo8 {39,050) 14,371 66,910 (28,530) (33,173) 14,372 (67,789) (2,364) 13,701 (88,954) b) Analys1$ of cash and cash equlvalents At 31 March 2024 At l Aprll 2023 Cash flow8 Oth8r changes Cash at bank and in harKI 190,604 13,701 204,305 Total cash and cash equlvalents 190,604 13,70 204,305
Immigrant CouTr8elling and Psycholherapy {ICAP) Notes to the flnanclal ststements For the year ended 31 March 2024 1 Accountlng pollcles Ba8ls of preparatlon The financial statements have been prepared in accordanc8 With Accounting and Reportlng by Charilias.. Statement of Recommended Practice applicable to charities preparing thelr accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) - (Charities SORP FRS 102) and the Companies Act 2006. The charltable Company meats the definition of a public benefit anlity under FRS 102. Ass8ts and liabilities are initially recognised at hi5toriGal cosl or transaction value unless otheiSe stated in the relevant acGounting policy or note. Golng concern The Irustees consider th8t there are no material uncertainties about the charitsble companls ability to continue as a going concern. Income Income is recognised when Ihe charity has entitlement lo the funds, any performance conditions attached to Ihe income have b8en met, it is probabte that the Income wlll be recelved and that the amount can be measured reliably. Income from government and other grants, wh8th8r 'capital' grants or 'revenue' granls, Is recognised when Ihe charity has entitlement to the funds, any performance conditions attached lo the grants have been mel, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in 8dvance for Ihe provision of specified service is deferred unlll the criteria for income recognition are met. Int8rest racelvable Interest on funds held on deposit is included when recelvable and the amount can be measured reliably by the charity,. this is normally upon notification of the interest paSd or payable by the bank. Fund a¢countlng Unrestricted funds are available to spend on acllvilies Ihal further any of Ihe purposes of charlty. Designated funds are unrestricted funds of the charity which the Iruslees have decided at their discretion to set aside to use for a specific purpose. Reslricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being und8rtaken by the charlty. Expendlturn and Irrecoverable VAT Expendilure is recognised once there is a legal or constructive obligation lo make a payment to a third paty, it is probable that settlement will be required and Ihe amount of Ihe obligalion can be measured rellably. Expenditure Is classified under the following activity headlngs: costs of generating funds relat8 to Ihe costs incurred by Ihe Gharilable company in irsducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose. expenditure on charitable aclivities includes the cosls of delivering seNices and activities undertaken to further the purposes of the charityand their associated support cosls. other expenditure represents those items not falling Into any other headlng. Irrecoverable VAT is charged as a cost against the actimty for which the expenditure was incurred.
Immlgrant Coun8elllng and Psychotherapy IICAP) Not85 to tha flnanclal statements For th8 year anded 31 March 2024 1 Accountlng pollcles (contlnued) Allocatlon of support costs Support costs ar8 Ihose functions that asslst the work of the Ghadty but do not directly underlake charitabl8 aclivilies. Support costs include back office costs. finance, personnel, payroll and governance costs which support the charitable aclivilies. These cKJsts have been allocated belween cost of generating funds and expenditure on charitable activilies on the basis of stsff time. Tanglble tlxed assets Items of equipment are capitalised vthere the purchase price exceeds £1,000. Deprecialion is provided at rates calculated lo write down the cost of each asset to its estimated residual value over its expected useful1Sfe. The depreclatlon rates In use are as follows: Freehold propety.. Land Not depreciated Bullding 50 years Fixtures and fittings 8nd office equipment 4 years Debtor¥ Trade and other debtors are recognised at the setuement amount du8 after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade dlscounls due. Cash at bank and In hand Cash at bank and cash in hand includes cash and short lemi highly liquid investments wlth 8 short malurlty of three months or less from the dale of acqUisitn or opening of the deposit or similar account. Credltors and provlslon8 Credilors and provisions are recognised where the charity has 3 present obllgation resulting from a past event that wlll probably resull In the transfer of funds to a third party and the amount due to settle the obligalion can be measured or estimat8d reliably, Creditors and provisions are normally recognised at their settlement amount after allowing for any Iracle discounts due. Flnanclal Instruments Monetary a5sels and Ilab511tles In forelgn CuenCieS are translated Into sterllng at the rates of exchange ruling at the balance sheet date. Transaclions in foreign currencies are translated inlo sterling at the rates ruling at the dale of the transaction. Any gains or losses arising due to fluctuations in exchange rates are charged or credited to the statement of financial activities. Penslons The charitable company contributes inlo the pension of of ils employees. The assels of the scheme are held separately from those of the Gharilable company In an independently administered fund. The pension costs charge represents conlribulions payable under the schame by the charitable company to the fund. The charitable company has no liability under Ihe scheme other than for the payment of those contributions.
Immlgrant Counselllng and Psychotherapy UCAP) Notes lo the financlal statements For tho year anded 31 March 2024 2 Incomé from donallons and legacle$ 2024 Totsl Unrestricted Resldcled Funds Funds Funds 2023 Total Fynds Unreslrlctod Restrlcted Funds Fund8 Client donations Olher donations 62,451 86.496 62,451 86,496 56,455 118,091 174,546 56,455 118,091 174,546 3 Incoma from ¢harftab10 4Ctlvltl•s 2024 Total Unrestricted Restricted Funda Funds Funds 2023 Total Funds Unreslrlcted R•strl¢tsd Funds Funds Couns•lllng and p•yGholhernpy Emlgranl Support Programm Emigrant Support Programme - Swwv Worker Proposal Ish Youlh FoundalSon The Ireland Fund of Great Brilaln Health S8rvlce Execullve Ilrelandl Tralnlng Total 176,500 176.500 176.500 176.500 a36 24,838 7,625 ooo 7,625 8,000 260,733 s.000 8,000 5,000 8,000 204,255 1,600 95,355 260.733 204,255 1,600 189,500 4 Incom• from othw trodlng actlvltl 2024 Total Unreslrtcled Reslricl8d Fund• Funds Funds 2023 Total Funds Unrn•tr1Ct R•8trl¢tsd Funds Fund• Fundral•lng Darkness Into Llght Annual Dlnner Olhar Fundralslng Room hir8 income 26,518 32,038 41,475 2,880 28,518 32,038 41,475 2,880 20,753 73,038 27,143 1,963 20,753 73,038 27,143 1,963 Total 18
Immlgrant Counselllng and Psychotherapy (ICAP> Notes to the financial statements For the year ended 31 March 2024 5 Analys18 of 8XP8ndlturn - currènt year Charltable actlvltlès ounselllng and Support Cost of ralslng funds 2024 2023 Staff costs Other staff costs Therapists, fees & assessment Consultants fees Therapist training- CPD Fundraising consultants fees Volunteer expenses Pramises costs Office costs Other admlnistratlv8 Costs Depreciation Accountancy fees Audit fees 33.670 93,207 132.838 5.275 259,715 5,823 296,947 67,049 284.960 4,398 264,425 33,845 878 54,826 1.245 24,408 21,879 ,169 14.372 16,266 3,300 296,947 67,IM9 34,693 34,693 1,210 29,796 24,851 16.201 14.372 16,050 3,480 1210 29,796 24,851 16,201 14,372 16,050 3,480 68,363 12,204 457,751 244,073 770,187 231,869 (244,073) 725,971 Support costs allocated 50A & 950 Tolal 8xp•ndltura 2024 80,567 689,620 770,187 725,971 Of the tolal expenditure, £571,080 (2023- £541.496) was unrestricted and £199,107 {2023'.£184,475) was restricted. Charitable activities Analysis of expenditure - prior year Cost of Counselling ra15ing and funds psychotherapy Support costs 2023 2022 Staff Gosts Other staff costs Therapists, fees & assessment Consultants fees Therapist training - CPD FLFndraising consultants fees Volunteer expenses Premises costs Officè costs Other administrative costs Depreciation Accountancy fees Audit fees 27,187 130,387 127.386 4.398 284,960 4,398 264.425 33.845 878 54,826 1.245 24,408 21,879 1,169 14,372 16,266 3,300 267,476 1,832 274,891 28,357 745 24,785 1.125 25,633 29,135 2.067 13,310 17,178 3,450 264,425 33,845 878 54,826 1.245 24,408 21,879 1,169 14,372 16,266 3,300 82,013 10,721 92,734 429,535 214,423 203,702 1214,423) 633,237 725,971 689,983 Support costs Total expenditure 2023 725,971 689,983
Immlgrant Counsèlllng and Psychotherapy (ICAP) Notes to tho flnanclal 8tstsmants For the year ended 31 March 2024 Net Incomo l (expendlture) for the yur This is slated after charging l (crediling)- 2024 2023 Dapraciallon Audilorfs remuneration: Audit fees (exdudlng VAT} 14372 14,372 2,900 2,750 Analysls of staff costs, trustse remuneratlon and •xp6ns•s, and tho cost of kny managemant parsonnol Staff costs Vre as follows: 2024 2023 Salarles and wages Soclal security cosls Employeffs contribution to deflned contribullon pension schemes 227.164 23,444 9,106 255,020 22,656 7,285 4,96 No employee Bamed been £60,0-£69.g99 during the year {2023: 11 The lolal employee benefits Including pensIC contributions of the key management personnel were £115,246 (2023- £119,705). The charfly Irusl8es were not pald or received any other beneflts from 8mployment th the charfty In the year (2023: £nil). In 2023. no Iruslees were reimbursed for expenses (2023.. nil). No charity Iruslee received p8ymÈnl for professlonal or other s8p41ces supplled lo Ihe charlly (2023.. £nil). Stsff numbérs Tha average number of employees (head count based on number of slaff emptoyed) during the year was as 2024 2023 Adminislrallve 81aff Direct charltable work Most ol ICAP'S charitable work Is carried out by its large nelw?rk ol self•employed Iheraplsts, These are not Included in the staff number reported above. Taxallon The charitable company is exempl from corporatlon tax as 811 its income is charltable and Is applled for charltable purpose3. 20
Immlgrant Counselling and phOtheraPY (ICAP) Notes to Ihe flnanclal statements For the yeor ended 31 March 2024 Tanglble fixed assets Flxturos and lfttlngi and Offlca Equlpmenl Frè•hold property Total Co81 Al th8 start of Ihe year Additions in year Disposals in year At the end of the year 838.473 75.626 914.099 838.473 75,826 4,09 Dopreclatlon At the start of the year Charge for the year Al the end of the year 215,189 12,658 227,847 71,544 1,713 73,257 286.733 14,371 301,104 Nat book valuo At tha end of the y••r 610,626 2,389 612,995 At the start of th8 yéar 623,284 4,082 627.366 All of the above assets 8re used for charllable purposes. 10 Dobtorn 2024 2023 Trade debtors Other deblors Prepayments Accrued incom8 78,177 133,278 1,050 4,579 9,650 148.557 3,470 ,847 11 CMdltor4; omounts falllng due wlthln one y•ar 2024 2023 Trade credllors Taxation and soclal $8curfty Pension Liability Accruals Deferred income 18,000 5,528 1,589 4,800 8,000 37,916 48,299 3,994 1,353 4,800 8,000 66,446 21
Immlgrant Counselling and Psych•)therapy (ICAP) Noles to the financlal glatements For the year ended 31 March 2024 12 Analysls of net assets between funds Unrestrlctad Deslgnat4d R8strlcl8d Funds Funds Funds Total fund$ Tangible fixed a55ets Nel current assets Net assets at the ond of tha year 612,995 612,995 248,036 156,055 91,981 Analysls of nel assets been funds - comparative Unrestricted Funds Designated Funds Restricted Funds Total funds Tanglble fixed assets Net current assets Nel assets al the end of the year 627,366 627,366 272,715 00,081 198,590 198.59 74,125 627,366 13 Movamonts In fund• Incomlng Outgolng Msourcas rnsources & & galn$ 1098e8 At th• start oltho year Al tha end Transfors of th• y••r Restrlcted fund•: Emlgranl Support Programme Emlgr8nt Support Programme- Survivors Worker Propo881 lilsh Youth Foundation Ireland Fund G8 Portlcus TrLFsI 41125 176,500 (176,500) (6,982) (1,625) (8,000) 44125 17,856 24,838 7,625 B,000 30,000 30,000 Total r¢8¢rlcted fund8 1199, 07 Unrn8lrtcted funds: Designal8d funds.. Fixed Assets 627,366 (14371) 612,995 Tol81 designated funds 627,366 ,371 2,995 General funds 198,590 514,174 ($56,709) 156,055 Total unrestrlcted funds Total funds 22
Immigrant Counselllng and Psychotherapy IICAP) Notes to tho Ilnanclal statement8 For the year anded 31 March 2024 13 Movements In funds (conllnuèd) Purposes of re81rlcted funds.. Dopartment of Forolgn Affalrs and Trade; Emlgrant Support Programm• The rostrScted grant income of £176,500 was for the period 1st July 2023 - 30 June 2024. £44,125 Is caTrled forward lo be used for n6xI year. The outgoing resources VbEre for salary of Chief Executive, Iherapisl cosls, monltorlng costs and overall project costs in London, North West London (In partnershlp th Cricklewood Homeless Concern) and Bimiingham. Irlsh Youth Foundatlon - for therapy 1th young people under 30 years Tho Iroland Fund of Great Brltaln . for Iherapy th Irish women. Irslh Eplscopal Councll for Emlgrants( IECEI - for therapy for helpline and therapy provision. Survlsvor Trust- for therapy wth abuse survivores during the pandemiG Portlcus Tru8t - for Iher8py provision. Blg Lottèry Fund - for the eslablishmenl on an online art therapy gTOUP. Indopond8nt Agè - for therapy th older people Purpos•8 of deslgnated funds: Flxad As8Ots Th1818 the nel book value of premlses at 96 Moray Road and office equipment owned by the charfty. Mov6menls In funds prlor year Incoming resources & galns Ouigoing resources & Transf8rs losses Al the start of the year Al the end of the ye8r Reslncled funds.. Emlgrant Support Programme Irish Youth Found811on The Ireland Fund of Great Britain Porticus Trust 39.100 176,500 5,000 8,000 (171,475) (5,000) (8.000) 44,125 30,000 30.000 To181 restricted lunds 69.1 (Ml 189,500 184,475 74,125 Unrestricted fund8: Designated funds.. Flxod Assets 637,479 (10,113) 627,366 Total designated funds 637.479 (10,113) 627.366 General funds 226.675 503,298 {531.383} 198.590 Total unreslricle(J funds Tolal funds 933,2 692, 98 goo, 23
Immlgranl Counsélllng and Psychothernpy (ICAP) Notes to the flnanclal stslements For the year and8d 31 March 2024 14 Legal stalus of thè charlty The charity is a company limited by guafanlee and has no share c8pi181. Each member is liable to rAJntribula a sum not exceedlng £1 in the event ol the charity being *nd up. IS Related party Iran8actlons During the ye8r, the charity recefved total donation5 of £nil (2023.. £5,000) from the trustees. 24