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2024-03-31-accounts

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 2024

Chartered Accountants

RELATE DORSET AND SOUTH WILTSHIRE

CONTENTS

Trustees' Report 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 20

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 2024.

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 there are Thriving Relationships in every part of life.

Our mission is to provide accessible support in the ways people need it so everyone can enjoy thriving relationships.

Summary of the year

The 2023-2024 year was difficult for the Centre due to the continuing impact of Covid-19. The Centre had re-opened but room bookings were down as a result of the Pandemic. Less funding was available having been provided during the Pandemic to keep charities going and more organisations were applying for a limited pot. We struggled to obtain grants and other forms of funding and therefore had to look into other ways of obtaining funds.

We obtained £90,000 from Thrive - £22,500 of which was an unrestricted grant and £67,500 of which was a loan. The property is on the market for sale with a 10 year Leaseback to Relate Dorset and South Wiltshire.

Counselling has been offered face to face as well as via zoom and/or phone. The male perpetrator programme has continued via zoom. We have written and delivered a Refugee Programme and a programme for female perpetrators of domestic violence.

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 and our other programmes 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 in the past we were able to allocate a proportion of our surplus to bursary funding for this purpose.

Public benefit

The charity 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.

RELATE DORSET AND SOUTH WILTSHIRE

TRUSTEES' REPORT

ACHIEVEMENT AND PERFORMANCE

The trustees have met more regularly than usual during this year in order to review the ongoing financial 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 year face to face and 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 2023 -24, on our own and in partnership with Mid Wilts Relate, we continued to deliver sessions to children and young people in Salisbury and wider Wiltshire schools. We also delivered sessions to children in schools in Dorchester and West Dorset thanks to funding from the Local Alliance Groups. We delivered private CYP counselling. We have continued our work 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.

Perpetrator Programmes

We have continued to run the Choose To Change programme for male perpetrators of domestic violence and Time To Change for female perpetrators of domestic violence via zoom. We have obtained Respect accreditation.

Refugee Programme

We have written a unique programme for refugees which we have delivered to Dorset Council to great acclaim. We are looking to deliver this programme further afield.

Supervised Contact

We continue to offer this service being the only place in the area to do so. We have clients travelling many miles to see their children. Income from this service is continuing to increase.

Room hire and conferences

RDSW offer a welcoming, professional service to businesses and members of the local community. Users appreciate the tranquillity of the building and the convenience offered by the location in Poundbury. In 2023-24 bookings continued to increase and many have been taken for next year.

Co-location

Redlands Counselling Training continue to use our facilities for their counselling training courses and have booked rooms for next year. The organisation that delivers PIP benefit assessments has continued to rent their room. We have rented out two other rooms and are advertising one other room to rent and a great deal of interest has been shown in renting it.

RELATE DORSET AND SOUTH WILTSHIRE

TRUSTEES' REPORT

FINANCIAL REVIEW

RDSW annual expenditure was £391,217 the greater part allocated to staff costs. Annual income was £294,274 leaving a net loss of £96,943.

The Trustees designate that reserves should cover 4 months running costs (approximately £140,000). We continue to monitor the level of our unrestricted reserves regularly. We do not currently have sufficient funds to cover this but will do once the property has been sold. Unrestricted funds amount to £349,039 of which £314,250 is the freehold property value.

The unrestricted income derived has decreased due to the ongoing effects of the pandemic.

Over recent years there have been changes in the profile of the funding we receive. There is significantly less funding available since the Pandemic with more Charities applying for any available funding. 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 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 Dorchester Joint Markets, 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.

Going concern

The Trustees recognise the need to improve income streams to cover outgoing costs.

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 5th 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 of the organisation. Prospective trustees are invited to attend trustee meetings in a co-opted capacity to gain an understanding of the organisation 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 have offered the opportunity to all Relate Centres to merge with the national charity the trustees have decided that at present 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.

RELATE DORSET AND SOUTH WILTSHIRE

TRUSTEES' REPORT

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees: Mrs M M Baker, chair Mrs D Fairhurst Ms K J Delafield (appointed 25 October 2023) Mr A J Richards (appointed 25 October 2023) Mrs S E Ibbitson (appointed 6 March 2024) Miss L V Purchase (resigned 12 September 2023) Mr I Hawkins (resigned 25 October 2023) President: Mr G Streatfeild MBE DL Chief Executive Officer: Mrs S Merriott Registered 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

RELATE DORSET AND SOUTH WILTSHIRE

TRUSTEES' REPORT

Statement of trustees' responsibilities

The trustees (who are also the directors of Relate Dorset and South Wiltshire for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can 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 irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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

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 Company for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity’s trustees of the Company (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 the Company 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 the Company'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:.............................

RELATE DORSET AND SOUTH WILTSHIRE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 (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
Other income
7
Total income
Expenditure on:
Charitable activities
8
Total expenditure
Net expenditure
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
18		 Unrestricted
£
24,903
145,152
69,146
2,253
-
241,454
(288,487)
(288,487)
(47,033)
4,691
(42,342)
391,381
349,039		 Restricted
£
52,820
-
-
-
-
52,820
(102,730)
(102,730)
(49,910)
(4,691)
(54,601)
79,715
25,114		 Total
2024
£
77,723
145,152
69,146
2,253
-
294,274
(391,217)
(391,217)
(96,943)
-
(96,943)
471,096
374,153		 Total
2023
£
52,854
132,750
48,205
3,081
2,761
239,651
(355,259)
(355,259)
(115,608)
-
(115,608)
586,704
471,096

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 18.

RELATE DORSET AND SOUTH WILTSHIRE

(REGISTRATION NUMBER: 03557614) BALANCE SHEET AS AT 31 MARCH 2024

Note
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: Amounts falling
due within one year
15
Net current assets
Total assets less current
liabilities
Creditors: Amounts falling
due after more than one
year
16
Net assets
Funds of the charity:
Restricted
Unrestricted income funds
Unrestricted
Total funds
18		 2024
£
£
314,250
29,132
131,623
160,755
(37,185)
123,570
437,820
(63,667)
374,153
25,114
349,039
374,153		 2023
£
£
311,382
37,480
147,188
184,668
(24,954)
159,714
471,096
-
471,096
79,715
391,381
471,096		 2023
£
£
311,382
37,480
147,188
184,668
(24,954)
159,714
471,096
-
471,096
79,715
391,381
471,096
471,096
-
471,096
471,096

For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The financial statements on pages 7 to 20 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

................................. Mrs M M Baker Trustee

RELATE DORSET AND SOUTH WILTSHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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. However, the Trustees recognise the need to increase income streams in future years to cover operating costs.

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.

Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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.

RELATE DORSET AND SOUTH WILTSHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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.

RELATE DORSET AND SOUTH WILTSHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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

Unrestricted

Unrestricted
Donations and legacies;
Donations received
Grants		 General
£
2,403
22,500
24,903		 Restricted
£
-
52,820
52,820		 Total
2024
£
2,403
75,320
77,723		 Total
2023
£
1,726
51,128
52,854

Income from donations and grants in 2023 was £52,854 of which £4,726 was attributable to unrestricted funds and £48,128 to restricted funds.

4 Income from charitable activities

Unrestricted

Unrestricted
Total Total
General Restricted 2024 2023
£ £ £ £
Client contributions and contracts 145,152 - 145,152 132,750

All income from charitable activities in 2023 was attributable to unrestricted funds.

RELATE DORSET AND SOUTH WILTSHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

5 Income from other trading activities

Unrestricted

Unrestricted
Fundraising
Hire of premises
Solar power income		 General
£
1,434
66,886
826
69,146		 Restricted
£
-
-
-
-		 Total
2024
£
1,434
66,886
826
69,146		 Total
2023
£
787
46,398
1,020
48,205

All income from other trading activities in 2023 was attributable to unrestricted funds.

6 Investment income

Unrestricted
Total Total
General Restricted 2024 2023
£ £ £ £
Interest receivable 2,253 - 2,253 3,081

All investment income in 2023 was attributable to unrestricted funds.

7 Other income

Unrestricted
Total Total
General Restricted 2024 2023
£ £ £ £
Insurance claims - - - 2,761

All other income in 2023 was attributable to unrestricted funds.

RELATE DORSET AND SOUTH WILTSHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

8 Expenditure on charitable activities

Staff costs (see note 12)
Counselling and administrative services
Training and treatment management
Catering costs
Rent and rates
Light, heat and power
Insurance
General maintenance
Telephone and internet
Printing, postage and stationery
Publications and membership fees
Cleaning
Travel
Computer software and maintenance
Advertising
Bad debts written off
Accountancy fees
Independent examiner's fee
Legal and professional fees
Employment tribunal payment
Bank charges
Loan interest
Irrecoverable VAT
General expenses
Depreciation		 Counselling,
therapy,
mediation,
education and
learning
£
312,800
-
18,307
1,152
849
2,922
3,106
4,349
3,542
1,713
11,747
4,058
30
8,705
186
193
2,645
600
5,212
-
1,350
1,709
3,792
77
2,173
391,217		 Total
2024
£
312,800
-
18,307
1,152
849
2,922
3,106
4,349
3,542
1,713
11,747
4,058
30
8,705
186
193
2,645
600
5,212
-
1,350
1,709
3,792
77
2,173
391,217		 Total
2023
£
287,481
1,739
12,605
1,183
3,773
1,725
2,872
5,797
3,521
2,193
11,545
3,153
199
4,618
1,161
-
2,415
580
430
3,250
195
-
3,520
86
1,218
355,259

£288,487 (2023 - £285,929) of the above expenditure was attributable to unrestricted funds and £102,730 (2023 - £69,330) to restricted funds.

RELATE DORSET AND SOUTH WILTSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

9 Government grants

Government grants were received in the year in respect of Local Alliance Group funding for children and young people counselling as well as the Apprenticeship Scheme in the previous year. The amount of grants recognised in the financial statements was £33,813 (2023 - £1,500).

10 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		 2024
£
2,173
600
2,645		 2023
£
1,218
580
2,415

11 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.

12 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2024
£
301,991
7,952
2,857
312,800		 2023
£
278,252
6,969
2,260
287,481

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Employees 2024
No
11		 2023
No
11

No employee received emoluments of more than £60,000 during the year.

RELATE DORSET AND SOUTH WILTSHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

13 Tangible fixed assets

Freehold
property
£
Property
improvements
£
Cost
At 1 April 2023
307,726
124,552
Additions
-
-
At 31 March 2024
307,726
124,552
Depreciation
At 1 April 2023
-
124,552
Charge for the year
-
-
At 31 March 2024
-
124,552
Net book value
At 31 March 2024
307,726
-
At 31 March 2023
307,726
-
14 Debtors
Trade debtors
Prepayments
Accrued income
15 Creditors: amounts falling due within one year
Bank loans
Trade creditors
Other taxation and social security
VAT repayable
Other creditors
Accruals
16 Creditors: amounts falling due after one year
Bank loans		 Fixtures,
furniture
and
equipment
£
59,410
5,041
64,451
55,754
2,173
57,927
6,524
3,656		 Fixtures,
furniture
and
equipment
£
59,410
5,041
64,451
55,754
2,173
57,927
6,524
3,656		 Solar panels
£
9,173
-
9,173
9,173
-
9,173
-
-
2024
£
20,945
5,575
2,612
29,132
2024
£
5,183
2,025
63
4,814
17,284
7,816
37,185
2024
£
63,667		 Solar panels
£
9,173
-
9,173
9,173
-
9,173
-
-
2024
£
20,945
5,575
2,612
29,132
2024
£
5,183
2,025
63
4,814
17,284
7,816
37,185
2024
£
63,667		 Total
£
500,861
5,041
9,173 505,902
9,173
-		 189,479
2,173
9,173 191,652
- 314,250
- 311,382
2024
£
20,945
5,575
2,612
29,132
2024
£
5,183
2,025
63
4,814
17,284
7,816
37,185
2024
£
63,667		 2023
£
28,429
7,196
1,855
37,480
2023
£
-
820
-
4,939
12,244
6,951
24,954
2023
£
-

RELATE DORSET AND SOUTH WILTSHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

17 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 £2,857 (2023 - £2,260).

There were no outstanding or prepaid contributions at either the beginning or end of the financial year.

RELATE DORSET AND SOUTH WILTSHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

18 Funds

Unrestricted
General
General fund
Capital fund
Designated
Bursary fund
Property maintenance fund
IT fund
Planning and marketing fund
Total unrestricted
Restricted
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
Social Enterprise Support
Fund (Time to Change)
Wiltshire Community Fund
Arnold Clark Community
Grant Fund
Magic Little Grants Fund
Welcome to Dorset Fund
Dorchester Car Boot fund
Dorchester Locality Group
Fund
West Dorset LAG Fund
Willdoes Fund
Police and Crime
Commissioner Fund
Total restricted
Total funds		 Balance at 1
April 2023
£
50,091
307,726
357,817
5,000
10,000
16,564
2,000
33,564
391,381
166
1,516
1,000
47,792
253
24,785
1,002
137
392
672
2,000
-
-
-
-
79,715
471,096		 Incoming
resources
£
241,454
-
241,454
-
-
-
-
-
241,454
-
-
-
21,395
-
(10,599)
-
-
-
-
-
19,980
13,833
3,600
4,611
52,820
294,274		 Resources
expended
£
(281,738)
-
(281,738)
-
(4,000)
(2,564)
(185)
(6,749)
(288,487)
(166)
-
(150)
(66,728)
(253)
(11,954)
(440)
(137)
(141)
-
(2,000)
(15,030)
(5,035)
(270)
(426)
(102,730)
(391,217)		 Transfers
£
15,506
-
15,506
-
-
(10,000)
(815)
(10,815)
4,691
-
-
-
(2,459)
-
(2,232)
-
-
-
-
-
-
-
-
-
(4,691)
-		 Balance at
31 March
2024
£
25,313
307,726
333,039
5,000
6,000
4,000
1,000
16,000
349,039
-
1,516
850
-
-
-
562
-
251
672
-
4,950
8,798
3,330
4,185
25,114
374,153

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 13 - Tangible fixed assets.

RELATE DORSET AND SOUTH WILTSHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted funds
General
General fund
Capital fund
Designated
Bursary fund
Property maintenance fund
IT fund
Planning and marketing fund
Total unrestricted funds
Restricted
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
Arnold Clark Community
Grant Fund
Magic Little Grants Fund
Welcome to Dorset Fund
Dorchester Car Boot fund
Children in Need Resources
Fund
Total restricted funds
Total funds		 Balance at 1
April 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		 Incoming
resources
£
191,523
-
191,523
-
-
-
-
-
191,523
-
-
-
40,628
-
-
-
-
-
750
500
4,000
2,000
250
48,128
239,651		 Resources
expended
£
(281,338)
-
(281,338)
-
(3,214)
(470)
(907)
(4,591)
(285,929)
(6,011)
(115)
-
(46,786)
(170)
(4,293)
(4,794)
(2,712)
(150)
(613)
(108)
(3,328)
-
(250)
(69,330)
(355,259)		 Transfers
£
14,916
-
14,916
-
(16,185)
-
1,707
(14,478)
438
-
-
-
(438)
-
-
-
-
-
-
-
-
-
-
(438)
-		 Balance at
31 March
2023
£
50,091
307,726
357,817
5,000
10,000
16,564
2,000
33,564
391,381
166
1,516
1,000
47,792
253
-
24,785
1,002
-
137
392
672
2,000
-
79,715
471,096

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.

RELATE DORSET AND SOUTH WILTSHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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 ‘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 and was fully utilised in the 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 '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 and was fully utilised in the year.

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 and was fully utilised in the year.

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 and was fully utilised in the year.

The 'Wiltshire Community Fund' represents a grant received from The Wiltshire Community Foundation to be specifically used towards training counsellors.

The 'Arnold Clark Community Grant Fund' represents a grant received to be specifically used towards recruitment in the Salisbury area and was fully utilised in the year.

The 'Magic Little Grants Fund' represents a grant received from Localgiving to be specifically used towards community coffee mornings.

The 'Welcome to Dorset Fund' represents a grant received from the Dorset Community Foundation to be specifically used towards refugee programmes.

The 'Dorchester Car Boot Fund' represents a grant received from Dorset Council to be specifically used towards lower cost counselling sessions for children and young people from low-income households and was fully utilised in the year.

The 'Dorchester Locality Group Fund' represents a grant received from Dorset Council to be specifically used towards delivery of children and young people counselling in consortium with Wessex Multi Academy Trust.

The 'West Dorset LAG Fund' represents a grant received from Dorset Council to be specifically used towards delivery of children and young people counselling in consortium with West Dorset Schools collaboration.

The 'Willdoes Fund' represents a grant received from Willdoes to be specifically used towards delivery of children and young people counselling to young carers in conjunction with MYTIME.

RELATE DORSET AND SOUTH WILTSHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

The 'Police and Crime Commissioner Fund' represents a grant received from PCC Community Action Fund and Wiltshire Community Foundation to be specifically used towards providing a range of relationship focussed counselling services in the Salisbury area.

19 Analysis of net assets between funds

Unrestricted

Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets		 General
£
314,250
119,641
(37,185)
(63,667)
333,039		 Designated
£
-
16,000
-
-
16,000		 Restricted
£
-
25,114
-
-
25,114		 2024
Total funds
£
314,250
160,755
(37,185)
(63,667)
374,153

20 Related party transactions

There were no related party transactions in the year.