Company registration number: 03557614 Charity registration number: 1079585
**RELATE DORSET AND SOUTH WILTSHIRE (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
Chartered Accountants
**RELATE DORSET AND SOUTH WILTSHIRE**
## **CONTENTS**
|Trustees' Report|1 to 4|
|---|---|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8 to 18|
**RELATE DORSET AND SOUTH WILTSHIRE**
## **TRUSTEES' REPORT**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2022.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 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 published in October 2019.
## **OBJECTIVES AND ACTIVITIES**
The Objects of the Centre are:
• To educate the public concerning the institution of marriage, with particular reference to emotional, physical and sexual relationships and with a view to developing personal responsibilities and enriching family life. • To promote research into all aspects of married life and to publish the results of all such research. • To safeguard and protect the good health, both mental and physical, of adults and children and to prevent poverty, hardship and distress.
Relate's vision is a future in which healthy relationships form the heart of a thriving society.
Our mission is to develop and support healthy relationships by: Helping couples, families and individuals to make relationships work better; delivering inclusive, high-quality services that are relevant at every stage of life; Helping both the public and policy makers to improve their understanding of relationships and what makes them flourish.
## **Summary of the year**
The 2021-2022 year was difficult for the Centre due to the ongoing impact of Covid-19 which resulted in a lack of income due to being unable to provide face to face counselling or room hire for much of the year.
Counselling services continued via zoom and/or phone and face to face when permitted. The male perpetrator programme also continued via zoom.
## **Additional details of objectives and activities**
The population of Dorset is primarily rural. This usually has an impact on people accessing Relates’ services with the cost and availability of transport being a prohibitive factor. The use of Zoom and phone this year has made counselling accessible to all.
We continue to see people coming to Relate Dorset and South Wiltshire because of money worries. We aim to make it as accessible as possible for all couples in Dorset and South Wiltshire to seek help as soon as they start having problems and we are able to allocate a proportion of our surplus to bursary funding for this purpose.
## **Public benefit**
The charity’s trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance, by working to prevent harm and distress by helping couples, families and individuals to make relationships work better and to educate the general public in this regard. The charity's activities do not include any detriment to beneficiaries or convey any significant incidental private benefit to those governing the charity. The charity's beneficiaries - families in relationship crisis or experiencing difficulties - are the general public.
## **Volunteers**
To ensure quality we use qualified and experienced practitioners to deliver our services and offer placements to trainees on Relate Training courses and to counsellors training to work with children and young people locally on recognised courses. Volunteers greatly enhance our services in reception and trustee roles. We are grateful for the knowledge, skills and experience that they willingly bring to the charity.
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**RELATE DORSET AND SOUTH WILTSHIRE**
**TRUSTEES' REPORT**
## **ACHIEVEMENT AND PERFORMANCE**
The trustees have met more regularly during the pandemic in order to review the ongoing situation. They also review progress of the Business Plan via action planning. We are increasingly finding that having a wider portfolio of counselling, education and separation services enables clients to access the right service at the right time and builds confidence in the Relate brand as providing relationship help at every stage of life.
## **Counselling**
We have been able to continue to offer counselling services throughout the pandemic via Zoom and phone.
We collect outcome measures using PHQ9 and ENRICH standardised tools alongside a bespoke pre and post counselling questionnaire.
## Children and Young People (CYP)
In 2021 - 2022, in partnership with Mid Wilts Relate, we continued to deliver sessions to children and young people in Salisbury and wider Wiltshire schools, when we were able to and delivered private CYP counselling. We also continued our work with CAMHS in Dorset and offered counselling sessions to young people outside of school. We continue to seek funding to enable us to deliver important prevention and early intervention work with children and young people enabling better social and emotional skills, communication, the ability to manage their own behaviour and mental health, giving a stronger foundation for learning at school, an easier transition into adulthood, better job prospects, healthier relationships and improved mental and physical health.
## Families
We have continued to engage with Dorset Families Matter (Dorset’s response to the national ‘Troubled Families’ agenda) to provide access for eligible families to core and bespoke services.
## **Separation services**
## Supervised Contact
We were unable to offer this service during the pandemic but have a waiting list which we hope to service next year.
## **Room hire and conferences**
RDSW offers a welcoming, professional service to local businesses and members of the local community. Users appreciate the tranquility of the building and the convenience offered by the location in Poundbury. In 2021-22 there were very few bookings due to the pandemic but bookings have been taken for next year.
## **Co-location**
Redlands Counselling Training although unable to use our facilities for their counselling training courses this year due to the pandemic have booked rooms for next year. The organisation that delivers PIP benefit assessments has continued to pay the rent for their room throughout the pandemic despite not being able to use it.
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**RELATE DORSET AND SOUTH WILTSHIRE**
**TRUSTEES' REPORT**
## **FINANCIAL REVIEW**
RDSW annual expenditure was £336,317 the greater part allocated to staff costs. Annual income was £296,680 leaving a net loss of £39,637.
The Trustees designate that reserves should cover 4 months running costs (approximately £138,000). We continue to monitor the level of our unrestricted reserves regularly. Unrestricted funds amount to £485,349 of which £307,726 is the freehold property value.
The unrestricted income derived has decreased due to the pandemic.
Over recent years there have been changes in the profile of the funding we receive. Activities are funded as specific projects and contracts, rather than out of Local Authority grants. The administration is significantly more complex, and the cost of securing this type of funding increases our overhead costs. We hold contracts with the Child and Adolescent Mental Health Service (CAMHS) to provide some counselling for young people and work in partnership with Relate Mid Wilts to deliver children and young people's counselling in schools in South Wiltshire under a County Council contract.
We aim to provide access to services to all, regardless of their financial status. Support from The Royal British Legion, Awards for All and other local funders has been valuable in attaining this aim. We are grateful to a number of local trusts who support us with regular donations. We have a fundraising plan and approach local and national funders to replenish our bursary fund.
Our solar panel installation continues to generate an income alongside sustainable electricity. We also hire out rooms at our premises in Poundbury to the private sector, the statutory sector and to other voluntary and community groups.
Our next year's budget shows a small loss due to the continuing effects of Covid-19.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Relate Dorset and South Wiltshire (RDSW) is a registered charity and company limited by guarantee governed by a memorandum of association dated 5 March 1998. Trustee Directors are elected at the AGM and appointed by the members. Our work is conducted within the requirements of our Constitution and Articles of Association. The board of Trustees oversee the operational and strategic direction. Prospective trustees are invited to attend trustee meetings in a co-opted capacity to gain an understanding of the organization and then taken through an induction process carried out by the Chair. All trustees are invited to attend training alongside staff and practitioners.
## **Relationships with any related parties**
RDSW is a member of the Relate Federation and as such benefits from the centrally produced policies, procedures and expertise of a large nationally recognised body. Whilst Relate National previously offered the opportunity to all Relate Centres to merge with the national charity the trustees have decided that it best serves local people and the charitable objectives to remain an independent member of the federation, along with 30 or so other Centres across the country. The Relate Federation supports us with the provision of training, clinical standards, advice and peer support. National contracts enable RDSW to offer free at the point of access services to specific groups eg the Royal Navy and Royal Marines.
RDSW is a director organisation of Continuum, a consortium of Dorset charities providing services to 0-25 year olds and their families.
## **Risk management**
The trustees hold a risk register and review risk regularly.
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**RELATE DORSET AND SOUTH WILTSHIRE**
## **TRUSTEES' REPORT**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
|**Trustees**|Mrs M M Baker, chair|
|---|---|
||Mrs J V Kane, vice-chair|
||Miss L V Purchase|
||Mr I Hawkins|
||Mrs D Fairhurst|
|**President**|Mrs M T Redman|
|**Principal Office**|Inspirations|
||2 Poundbury Business Centre|
||Poundbury|
||Dorchester|
||Dorset|
||DT1 3WA|
||The charity is incorporated in England and Wales.|
|**Company Registration Number**|03557614|
|**Charity Registration Number**|1079585|
|**Independent Examiner**|H E Jones BA (Hons) FCCA|
||Edwards & Keeping|
||Chartered Accountants|
||Unity Chambers|
||34 High East Street|
||Dorchester|
||Dorset|
||DT1 1HA|
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
................................. Mrs M M Baker Trustee
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**RELATE DORSET AND SOUTH WILTSHIRE**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RELATE DORSET AND SOUTH WILTSHIRE**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2022 which are set out on pages 6 to 18.
## **Respective responsibilities of trustees and examiner**
As the charity’s trustees of Relate Dorset and South Wiltshire (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of Relate Dorset and South Wiltshire 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 your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
Since Relate Dorset and South Wiltshire's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Association of Chartered Certified Accountants, 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:
1. accounting records were not kept in respect of Relate Dorset and South Wiltshire as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods 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 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 accounts to be reached.
....................................... H E Jones BA (Hons) FCCA Edwards & Keeping Chartered Accountants
Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA
Date:.............................
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**RELATE DORSET AND SOUTH WILTSHIRE**
## **STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 31 MARCH 2022**_ **(INCLUDING INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
6
Total income
**Expenditure on:**
Charitable activities
7
Total expenditure
Net (expenditure)/income
Transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
16|**Unrestricted**
**funds**
**£**
32,428
137,375
31,901
1,432
203,136
(282,496)
(282,496)
(79,360)
682
(78,678)
564,027
485,349|**Restricted**
**funds**
**£**
93,544
-
-
-
93,544
(53,821)
(53,821)
39,723
(682)
39,041
62,314
101,355|**Total**
**2022**
**£**
125,972
137,375
31,901
1,432
296,680
(336,317)
(336,317)
(39,637)
-
(39,637)
626,341
586,704|**Total**
**2021**
**£**
111,409
97,297
26,408
1,968|
|---|---|---|---|---|
|||||237,082|
|||||(295,760)|
|||||(295,760)|
|||||(58,678)
-|
|||||(58,678)
685,019|
|||||626,341|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 16.
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**RELATE DORSET AND SOUTH WILTSHIRE**
## **(REGISTRATION NUMBER: 03557614) BALANCE SHEET AS AT 31 MARCH 2022**
|**Note**
**Fixed assets**
Tangible assets
12
**Current assets**
Debtors
13
Cash at bank and in hand
**Creditors: Amounts falling**
**due within one year**
14
**Net current assets**
**Net assets**
**Funds of the charity:**
**Restricted funds**
**Unrestricted income funds**
Unrestricted funds
**Total funds**
16|**2022**
**£**
**£**
311,691
34,307
265,490
299,797
(24,784)
275,013
586,704
101,355
485,349
586,704|**2021**
**£**
**£**
311,114
15,328
314,598
329,926
(14,699)
315,227
626,341
62,314
564,027
626,341|**2021**
**£**
**£**
311,114
15,328
314,598
329,926
(14,699)
315,227
626,341
62,314
564,027
626,341|
|---|---|---|---|
||||626,341|
||||626,341|
For the financial year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements on pages 6 to 18 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
......................................... Mrs M M Baker Trustee
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**RELATE DORSET AND SOUTH WILTSHIRE**
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **1 Charity status**
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is: Inspirations 2 Poundbury Business Centre Poundbury Dorchester Dorset DT1 3WA
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and the Companies Act 2006.
## **Basis of preparation**
Relate Dorset and South Wiltshire meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Exemption from preparing a cash flow statement**
The charity has not included a cash flow statement in these financial statements in accordance with Bulletin 1 published on 2 February 2016.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
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**RELATE DORSET AND SOUTH WILTSHIRE**
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## _**Investment income**_
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Government grants**
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £200 or more are initially recorded at cost.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
|**Asset class**|**Depreciation method and rate**|
|---|---|
|Freehold property|Not depreciated|
|Improvements to freehold property|25% reducing balance basis|
|Fixtures, fittings and equipment|25% reducing balance basis|
|Solar panels|20% straight line basis|
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
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**RELATE DORSET AND SOUTH WILTSHIRE**
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **Trade creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **3 Income from donations and legacies**
|Donations and legacies;
Donations received
Grants|**Unrestricted**
**funds**
**General**
**£**
91
32,337
32,428|**Restricted**
**funds**
**£**
150
93,394
93,544|**Total**
**2022**
**£**
241
125,731
125,972|**Total**
**2021**
**£**
1,897
109,512|
|---|---|---|---|---|
|||||111,409|
Income from donations and grants in 2021 was £111,409 of which £30,746 was attributable to unrestricted funds and £80,663 to restricted funds.
## **4 Income from charitable activities**
|Client contributions
Contracts|**Unrestricted**
**funds**
**General**
**£**
70,320
67,055
137,375|**Total**
**2022**
**£**
70,320
67,055
137,375|**Total**
**2021**
**£**
73,393
23,904|
|---|---|---|---|
||||97,297|
All income from charitable activities in 2021 was attributable to unrestricted funds.
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**RELATE DORSET AND SOUTH WILTSHIRE**
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **5 Income from other trading activities**
|Fundraising
Hire of premises
Solar power income|**Unrestricted**
**funds**
**General**
**£**
51
31,101
749
31,901|**Total**
**2022**
**£**
51
31,101
749
31,901|**Total**
**2021**
**£**
26
25,497
885|
|---|---|---|---|
||||26,408|
All income from other trading activities in 2021 was attributable to unrestricted funds.
## **6 Investment income**
|Interest receivable|**Unrestricted**
**funds**
**General**
**£**
1,432|**Total**
**2022**
**£**
1,432|**Total**
**2021**
**£**
1,968|
|---|---|---|---|
All investment income in 2021 was attributable to unrestricted funds.
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**RELATE DORSET AND SOUTH WILTSHIRE**
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **7 Expenditure on charitable activities**
|**7**
**Expenditure on charitable activities**||||
|---|---|---|---|
|Staff costs (see note 11)
Counselling and administrative services
Training and treatment management
Staff welfare
Rent and rates
Light, heat and power
Insurance
General maintenance
Telephone and internet
Printing, postage and stationery
Publications and membership fees
Cleaning
Computer software and maintenance
Advertising
Accountancy fees
Independent examiner's fee
Legal and professional fees
Bank charges
Irrecoverable VAT
General expenses
Depreciation|**Counselling,**
**therapy,**
**mediation,**
**education and**
**learning**
**£**
213,549
44,694
15,561
296
7,034
2,351
2,583
4,200
2,776
2,120
13,952
2,181
12,497
300
2,365
560
2,340
327
5,032
279
1,320
336,317|**Total**
**2022**
**£**
213,549
44,694
15,561
296
7,034
2,351
2,583
4,200
2,776
2,120
13,952
2,181
12,497
300
2,365
560
2,340
327
5,032
279
1,320
336,317|**Total**
**2021**
**£**
197,387
24,502
14,853
192
5,829
1,311
2,582
13,976
3,522
1,454
11,108
1,775
3,692
-
1,945
540
4,216
279
4,594
874
1,129|
||||295,760|
£282,496 (2021 - £211,414) of the above expenditure was attributable to unrestricted funds and £53,821 (2021 - £84,346) to restricted funds.
- 12 -
**RELATE DORSET AND SOUTH WILTSHIRE NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **8 Government grants**
Government grants were received in the year in respect of the Coronavirus Job Retention Scheme and local council Coronavirus business support grants. The amount of grants recognised in the financial statements was £32,337 (2021 - £28,349).
## **9 Net incoming/outgoing resources**
Net outgoing resources for the year include:
|Depreciation of fixed assets
Accountant's fees - independent examination
Accountant's fees - accountancy and other services|**2022**
**£**
1,320
560
2,365|**2021**
**£**
1,129
540
1,945|
|---|---|---|
## **10 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **11 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs
Compensation payments|**2022**
**£**
205,936
5,151
1,834
628
213,549|**2021**
**£**
190,467
4,816
2,104
-|
|---|---|---|
|||197,387|
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
|Employees|**2022**
**No**
11|**2021**
**No**
11|
|---|---|---|
No employee received emoluments of more than £60,000 during the year.
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**RELATE DORSET AND SOUTH WILTSHIRE**
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **12 Tangible fixed assets**
|**Cost**
At 1 April 2021
Additions
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for the year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021|**Freehold**
**property**
**£**
307,726
-
307,726
-
-
-
307,726
307,726|**Property**
**improvements**
**£**
124,552
-
124,552
124,552
-
124,552
-
-|**Fixtures,**
**furniture and**
**equipment**
**£**
56,604
1,897
58,501
53,216
1,320
54,536
3,965
3,388|**Solar panels**
**£**
9,173
-
9,173
9,173
-
9,173
-
-|**Total**
**£**
498,055
1,897|
|---|---|---|---|---|---|
||||||499,952|
||||||186,941
1,320|
||||||188,261|
||||||311,691|
||||||311,114|
## **13 Debtors**
|Trade debtors
Prepayments
Accrued income
Other debtors|**2022**
**£**
22,786
9,451
2,070
-
34,307|**2021**
**£**
6,451
5,232
3,348
297|
|---|---|---|
|||15,328|
## **14 Creditors: amounts falling due within one year**
|Trade creditors
VAT repayable
Other creditors
Accruals|**2022**
**£**
938
3,751
6,653
13,442
24,784|**2021**
**£**
622
1,981
5,784
6,312|
|---|---|---|
|||14,699|
## **15 Commitments**
## **Pension commitments**
The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £1,834 (2021 - £2,104).
There were no outstanding or prepaid contributions at either the beginning or end of the financial year.
- 14 -
**RELATE DORSET AND SOUTH WILTSHIRE**
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## **16 Funds**
|**Unrestricted funds**
**_General_**
General fund
Capital fund
**_Designated_**
Bursary fund
Property maintenance fund
IT fund
Planning and marketing fund
**Total unrestricted funds**
**Restricted funds**
Children in Need CYP
Counselling fund
Verwood Solar Farm Grant fund
Learning Difficulties Family
Counselling Bursary fund
National Lottery Fund
Choose2Change Programme
fund
Somerset Covid-19 Response
& Recovery Fund
National Lottery for Parenting
Apart Programme Fund
Social Enterprise Support Fund
(Time to Change)
Wiltshire Community Fund
Verdon Smith Charitable
Foundation Fund
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2021**
**£**
190,401
307,726
498,127
5,000
52,712
6,688
1,500
65,900
564,027
6,629
1,945
1,000
51,540
1,200
-
-
-
-
62,314
626,341|**Incoming**
**resources**
**£**
203,136
-
203,136
-
-
-
-
-
203,136
9,970
-
-
39,678
-
9,932
30,000
3,814
150
93,544
296,680|**Resources**
**expended**
**£**
(269,229)
-
(269,229)
-
(3,313)
(9,654)
(300)
(13,267)
(282,496)
(10,422)
(314)
-
(36,830)
(777)
(4,957)
(421)
(100)
-
(53,821)
(336,317)|**Transfers**
**£**
682
-
682
-
(20,000)
20,000
-
-
682
-
-
-
-
-
(682)
-
-
-
(682)
-|**Balance at**
**31 March**
**2022**
**£**
124,990
307,726|
|---|---|---|---|---|---|
||||||432,716|
||||||5,000
29,399
17,034
1,200|
||||||52,633|
||||||485,349|
||||||6,177
1,631
1,000
54,388
423
4,293
29,579
3,714
150|
||||||101,355|
||||||586,704|
The amounts included under transfers from restricted funds to unrestricted funds during the year relate to the purchase of capital equipment included as part of additions in Note 11 - Tangible fixed assets.
- 15 -
## **RELATE DORSET AND SOUTH WILTSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
|**Unrestricted funds**
**_General_**
General fund
Capital fund
**_Designated_**
Bursary fund
Property maintenance fund
IT fund
Planning and marketing fund
**Total unrestricted funds**
**Restricted funds**
Chesil Education Partnership
fund
Children in Need CYP
Counselling fund
Family Counselling Verwood
Emmanuel School fund
Verwood Solar Farm Grant fund
Learning Difficulties Family
Counselling Bursary fund
Dorchester Car Boot Family
Counselling Bursary fund
National Lottery Fund
Choose2Change Programme
fund
Dorset Coronavirus Community
Fund
Covid-19 Response Grant Fund
National Lottery Covid-19 Fund
Somerset Covid-19 Response
& Recovery Fund
Salisbury Relational Training
Grant Fund
Dorset Coronavirus Community
Fund Choose2Change
BBC Children in Need
Coronavirus Grant Fund
**Total restricted funds**
**Total funds**|**Balance at 1**
**April 2020**
**£**
240,079
307,726
547,805
5,000
63,424
264
1,500
70,188
617,993
6,777
7,079
360
2,000
797
124
49,889
-
-
-
-
-
-
-
67,026
685,019|**Incoming**
**resources**
**£**
148,419
-
148,419
-
-
8,000
-
8,000
156,419
-
9,891
-
-
1,000
-
40,432
5,000
3,340
10,000
3,000
1,000
2,000
5,000
80,663
237,082|**Resources**
**expended**
**£**
(199,126)
-
(199,126)
-
(10,712)
(1,576)
-
(12,288)
(211,414)
(6,777)
(10,341)
(360)
(55)
(797)
(124)
(38,781)
(4,320)
(2,991)
(10,000)
(1,800)
(1,000)
(2,000)
(5,000)
(84,346)
(295,760)|**Transfers**
**£**
1,029
-
1,029
-
-
-
-
-
1,029
-
-
-
-
-
-
-
(680)
(349)
-
-
-
-
-
(1,029)
-|**Balance at**
**31 March**
**2021**
**£**
190,401
307,726|
|---|---|---|---|---|---|
||||||498,127|
||||||5,000
52,712
6,688
1,500|
||||||65,900|
||||||564,027|
||||||-
6,629
-
1,945
1,000
-
51,540
-
-
-
1,200
-
-
-|
||||||62,314|
||||||626,341|
The amounts included under transfers from restricted funds to unrestricted funds during the previous year relate to the purchase of capital equipment included as part of additions in tangible fixed assets.
- 16 -
**RELATE DORSET AND SOUTH WILTSHIRE**
**NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## _**Purpose of designated funds**_
The 'Bursary fund' represents funds as agreed by the trustees to be utilised specifically to enable people who are suffering relationship difficulties but with financial hardship to access the services of the charity.
The 'Property maintenance fund' represents funds as agreed by the trustees to be utilised specifically towards the maintenance of the freehold building.
The 'IT fund' represents funds as agreed by the trustees to be utilised specifically towards the purchase of IT equipment.
The 'Planning and marketing fund' represents funds as agreed by the trustees to be utilised specifically towards the future development and promotion of the charity.
## _**Purpose of restricted funds**_
The ‘Chesil Education Partnership fund’ represents a grant received to be specifically used towards the costs of the secondment of a relationship navigator at the Chesil Education Partnership and was fully utilised in the previous year.
The ‘Children in Need CYP Counselling fund’ represents a grant received to be specifically used towards one to one counselling sessions for children and young people with emotional and psychological difficulties in the Weymouth, Portland and Dorchester area.
The ‘Family Counselling Verwood Emmanuel School fund’ represents grants received from the Knowlton Community Fund, Verwood Solar Farm Fund Group and Three Legged Cross Solar Fund to be specifically used towards family counselling at Emmanuel Middle School in Verwood and was fully utilised in the previous year.
The ‘Verwood Solar Farm Grant fund’ represents a grant received from the Verwood Solar Farm Fund Group to be specifically used towards relationship counselling in Verwood.
The ‘Learning Difficulties Family Counselling Bursary fund’ represents grants received from the The Bailey Thomas Charitable Fund to be specifically used towards counselling for families of people with learning difficulties.
The 'Dorchester Car Boot Family Counselling Bursary fund' represents a grant received from West Dorset District Council to be specifically used towards the provision of bursary funding for children and young people counselling in Dorchester and was fully utilised in the previous year.
The 'National Lottery Fund Choose2Change Programme fund' represents a grant received from The National Lottery Community Fund to be specifically used towards a programme for perpetrators of domestic abuse.
The 'Dorset Coronavirus Community Fund' represents a grant received from the Dorset Community Foundation to be specifically used to the purchase of equipment needed to continue providing professional therapy for couples experiencing relationship difficulties which were likely to increase due to Covid-19 and was fully utilised in the previous year.
The 'Covid-19 Response Grant Fund' represents a grant received from the Wiltshire Community Foundation to be specifically used to the purchase of equipment and costs towards continuing providing professional therapy during Covid-19 and was fully utilised in the previous year.
The 'National Lottery Covid-19 Fund' represents a grant received from The National Lottery Community Fund to be specifically used towards continuing providing professional counselling in Dorset, Wiltshire and Somerset during Covid-19 and was fully utilised in the previous year.
- 17 -
**RELATE DORSET AND SOUTH WILTSHIRE NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2022**_
## _**Purpose of restricted funds (continued)**_
The 'Somerset Covid-19 Response & Recovery Fund' represents a grant received from the Somerset Community Foundation to be specifically used towards continuing delivery professional counselling services during Covid-19.
The 'Salisbury Relational Training Grant Fund' represents a grant received from Wiltshire Council to be specifically used for providing expert support and training for couple's relationships in Salisbury and was fully utilised in the previous year.
The 'Dorset Coronavirus Community Fund Choose2Change' represents a grant received from the Dorset Community Foundation to be specifically used for training additional facilitators for the Choose2Change programme and was fully utilised in the previous year.
The 'BBC Children in Need Coronavirus Grant Fund' represents a grant received from Children in Need to be specifically used for children and young people's counselling and was fully utilised in the previous year.
The 'National Lottery for Parenting Apart Programme Fund' represents a grant received from The National Lottery Community Fund to be specifically used towards a programme designed and developed to support parents and children going through parental conflict, separation or divorce.
The 'Social Enterprise Support Fund (Time to Change)' represents a grant received from The National Lottery Community Fund as part of the Social Enterprise Support Fund: Restart and Recover to be specifically used towards staff costs to support delivery of a new programme for female perpetrators of domestic abuse.
The 'Wiltshire Community Fund' represents a grant received from The Wiltshire Community Foundation to be specifically used towards training counsellors.
The 'Verdon Smith Charitable Foundation Fund' represents a donation received to be specifically used towards counselling for people in Salisbury.
## **17 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted funds**
**General**
**£**
**Designated**
**£**
311,691
-
145,809
52,633
(24,784)
-
432,716
52,633|**Restricted**
**funds**
**£**
-
101,355
-
101,355|**Total funds**
**£**
311,691
299,797
(24,784)|
|---|---|---|---|
||||586,704|
- 18 -