Company registration numb&r'. 03557614 Charlty reglslralion number.. 1079585 RELATIONSHIPS WESSEX LIMITED (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Chartered Accountants
RELATIONSHIPS WESSEX LIMITED CONTENTS Trustees, Report 1107 Independent Examinerf5 Report Statement of Financial Activities Balance Sheet 10 Notes to the Financial Statements 11to22
RELATIONSHIPS WESSEX LIMITED TRUSTEES, REPORT The Irustees, 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 2025. During the year covered by this report. the charity operated under ils registered name, relate Dorsel and South Wlltshire. From l April 2025 Ihe organisation adopted Ihe name Relationships Wessex under which it will conlinue ils future activities. The financial statements have been prepared in accordance with the accounting policies set out in notes to Ihe accounts and comply with the charity's governing documenl, the Charities Act 2011 and Accounling 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 publlc concerning the institution of marriage. with particular reference to emotional, physlcal 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 lo publish the results of all such research. To safeguard and protect the good heallh, both mental and physical, of adults and children and to prevent povety, hardshlp and distress. Relale's vision is a future In which ther8 are Thriving Relationshlps In every part of lifè. Our mission is to provide accessible support in the ways people need it so everyone can enjoy thriving relationshlps. Summary ofthe year The 2024-2025 year saw a signlficant number of challenges and changes for Relate Dorset and South Wiltshire IRDSWI, our peers across other federated centres and the Relate National parent entity. At a local level the property at Poundbury was sold under a 10-year leaseback arrangement, having been on the maTkèt for three years. The trustees also challenged themselves to think in a slrate9ically different way, completed a number of workshops and created sub-groups lo help the Board and management team focus on key areas including staff and finances. Alongside an enduTin9ly Challenging financial position the pressure on the charlty's key personnel, specifically the CEO and Buslness Development Manager was significant over a protracted period. This report formally recognises and thanks them both for the unwavering dedication and commitment to the charity and the people of Dorsel and South Willshire As the charity's mission reflects, the charity sector in England and Wales is suffering a prolonged period of financial challenge. While exact figures for charities entering formal administration are not publicly available, dala suggests that thousands of charities may have faced financial dlslress or closure in the past three years (the Charity Commission notes that c.9,000 charities voluntarlly closed, merged with another Company or entered fomial insolvency or administrative processes belween 2022 and 20241. RDSW has not been immune to these challenges. The charity is currently operating at a loss as the company accounts set out and much of the past year has seen RDSW look for different and unique sources of incom@ lo ensure profitabillty going forwards Addltlonal detalls of objectives and actlvities Our focus is to deliver our vision of a resilient and adaptable community across Dorsel and South Willshire where individuals, couples, young people. children and families can navigate life's complexities and thrive with strong, healthy relationships despite an unpredictable and rapidly changing world. In an Increasingly volati16, uncertain, complex and amblguous world, our mission is to equip people with the skills and support they need to build and maintain meaningful and healthy relationships. We will achieve our mission by.. Innovating and diversifying our services to remain financially sustalnable and responsive lo evolving needs. Working collaboratively with other federated centres, leveraging strategic partnership opportunities and seeking reglonal commer¢ial opportunities and, where available, nalional funding opportunities. Balancing our charitable mission wilh a commercially minded approach to funding and service delivery. Embracing new ways ofworking across our people and technology. This ensures we continue to provide high quality, impa¢tful support to our community despite an increasingly more Challenging funding environment. We have regularly reviewed our mission and our objectives and wherè necessary have paused or stopped delivery of some services where there is no longer sufficient demand or they are no longer profitable. We have discussed and looked lo identify a number of new income stream5 8.9. Ihe opening of a charity shop to ensure we continue to be aligned to our vision and mission.
RELATIONSHIPS WESSEX LIMITED TRUSTEES, REPORT Publlc beneflt 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 harn and dislress 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 nol include any detriment to beneficiaries or convey any significant incidÈntal privale benefit to those governing the charity. The charity's beneficiaries - families in relationship crisis or experiencing difficulties are the general public. ACHIEVEMENT AND PERFORMANCE Co RDSW have continued to offer counselling ServIS throughout the year face to face and via zoom and 'phon6. We collecl outcome measures using PHQ9 and ENRICH standardised tools alongside a bespoke pre and posl counselling questionnaire. Chlldren and Youn Peo le cyp In 2024 -25, on our own and in partnership with Mid Wills Relale, we continued to deliver sessions to children and young people in Salisbury and wider Willshire schools. We also delivered sessions to children in schools in Dorchesler, West Dorset and Purbeck thanks to ftjnding from the Local Alliance Groups. We delivered priva18 CYP counselling. We received tho Dorset Council Youth Fund award in September 24 allowing us to offer low-cosl counselling lo young people aged 11- 19 years old {up to 25 years for those with SEN or Care Leavers) across the Dorset Council area. During the reporting period we continued lo seek funding to enable us to deliver important prevention and early InleNention work with children and young people enabling better social and emotional skills. communi¢ation, the ability to manage their own behaviour and mental health, glving 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 lo core and bespoke seNices. Pro rammes no lon ersu orted We have ceased running the Choose To Change programme lor male perpetrators of domestic violence, the Time To Change programme for female perpelralors of domestic violence and the Refuge Programme in January 2025 due to a lack of funding. ervise act During the reporting period we have continued to offer this service being the only place in the area to do $0. We have cllents travelling many miles to see their children. - ocation R6dlands Counselling Training ¢ontinue to use our facililiès for their ¢ounselling training Courses and have booked rooms for next year. The organisalion that delivers PIP benefit assessments has contirtued to rent their Toom. We have rented out three other rooms.
RELATIONSHIPS WESSEX LIMITED TRUSTEES. REPORT FINANCIAL REVIEW Annual income was £334.513 plus £142,407 from the one-off sale of Ihe Poundbury building, giving a tolal of £476,920. Annual expenditure was £468,940 leaving a net surplus of £7.980 but with all assets now sold. We have continued to monitor the level of our res&Nes regularly. The Truslees previously designated our reseNes policy should cover 4 months running costs {approximately £140,000). Funds carfied foNard into 25126 amounted to £382,133. We have projected that £160,000 per annum Is required lo support day-to-day operations under the current business model. The principle funding sources for the charity are grants and room hire al the centro's main location Tho following loanslgranls were used towards seNices during the reporting period but figures provided here relate lo the duration of Ihe grant which may fall oulside the financial year. Dorset Council Youth Fund.. £9,000 - enabling us to deliver 200 low cost or free counselling appointments to young people gcross the Dorset area aged 11 19 years {or up to 25 years for those with SEN or care le?versJ. Dorchester Local Alliance Group.. £19,980 enabling us to offer 448 free in-school counselling appointments across 4 schools in the Dor¢hester area lo young people aged 11years- 18 years. Purbeck Local Alllance Group £19,950.. enabling us to offer free counselling appointments in locations across Purbeck to young people aged 11 years - 18 years. West Dorset Local Alliance £19,200.. enabling us to offer 384 free counselling appointments in 9 primary schools across West Dorsel. In the 2024125 financial year we had 1,179 room bookings across Penfold, Haward, Wilcox, Abbott and Children's rooms. In addition to this we had the long-term room hire from Serco, Action Coach West, Alina Homecare and Veloce. This has generated income of £79,276. The charity received £7,412 in respect of interest earned on cash balances and £142,274 on the sale of the building at Poundbury. This was agreed on a leaseback basis allowing the charity to conlinue to receive income through room rental, use the propety for administrative tasks and provide in person counselling services. The property at Poundbury has been used for a variety of purposes this year in¢luding long term office rentals; meeting room and conference hire, in person counselling sessions, supervised contact sessions and office space lor the charity's administration team. Given the challenges asso¢iated with the charity's cash flow it had been identified that the sale of the prop8rty o¢¢upied and managed by RDSW was critical to ensuring the charity could continue as a going concern in the short run.11 was agreed 3 years ago to offer the property to maiket on a leaseback term. The aim of the sale was to ensure the charity continues to re1ve income from room rentals which were land remain) the most profitable element of the firm's operating model. Prior to the sale of the property in November 2024 the charity had made attempts for the previous 36 months to sell the propety owned at 2 Poundbury Business Centre. Over this period there had been considerable interest resulting in two formal offers to purchase. However, bolh purchases failed to complete following legal due diligence. This was believed to be partly due to Ihe lack of formal property management service to oversee the estate and related seNices at the business centre. A formal property management function had previously never existed on the estate which would typically take iesponsibllity for e.g. day-to-day repairs, sharing the water bill. ongoing Maintenan and general upk66P to the shared spaces. The charity believed it was hlghly likely ihat the same challenges in saleability would be present for any property owners in the wider business centre and would make any nomial resale, refinancing or similar legal process highly difficult to complete. Working with a local estate agent RDSW crealed a management company structure serving all business unit owners for the cenlre which, led by RDSW, was agreed at a series of in person and online meetings with the other business owners for the centre. The legal documents were subsequently amended. The sale completed in November 2024 and the property successfully sold for £450.000. Golng ¢oncern Following a comprehensive review of the charify's financial position, operating model. and future prospects. the Trustees have concluded that Relationships Wessex is no longer a golng concern. Despite significant efforts to diversify income streams, reduce costs, and adapt Quf services, the charity faces ongoing financial challenges and an increaslngly unsuslainable operating environment. As a result. the Truslees have resolved to wind up the charity's services in a ¢onlrolled and responsible manner, with all operalions scheduled to cease by 31 March 2026. The Board will ensure that the wind-up process is managed Iransparenlly and in accordance with all legal and regulatory requirements. prSoritising the interests of our beneficiaries, staff, and stakeholders throughout thls transition.
RELATIONSHIPS WESSEX LIMITED TRUSTEES. REPORT STRUCTURE, GOVERNANCE AND MANAGEMENT Relate Dorset and South Willshire (RDSW) is a registered charity and company limited by guarantee govefned by a memorandum of association daled 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 Associatlon. The board of Trustees oversee the operational and slralegic direction of the organisatlon. The governance of the Board is outlined in the Terms of Reference dated February 2025. During this reporting period the Board met at leasl 6- weekly. Prospective trustees are invited lo allend trustee meetings in a co-opted capacity to gain an underslanding of th6 organisation and then taken through an induction process carried out by the Chair. All trustées are invited to attend training alongside staff and praclilioners. Responslbllltles of the Board of Trustees Th6 Board of Trustees {°the Board l is responsible for.. lil Stralegic Direction.. Providing overall leadership and setting the strategic vision in line with the charity's objectives. The Board should be familiar with, and consider in all decisions, RDSW'S slrategic vision and mission statement. lill Oversight and Accountability.. Ensuring robust financial oversight, sound risk management, and that the charity complies with its governing document, charity law, and other applicable legislation. lili) Safeguarding Assets.. Protecting the charity's assets and reputation and ensuring that all expenditures are used solely to further its charitable purposes for the public benefit. Board Structure and Composition Composition.. Where possible the board should consist of a small number of dedicated individuals with skills in areas such as finance. legal, fundraising, and Service delivery. Trustees are expected to bring diverse experience to support the charity's work. Roles include: lil Chair.. Leads board meetings, ensures that Ihe board functions effectively, and acts as a primary point of contact beeen trustees and the charity's management. lil) TreasurerlFinance Lead.. Oversees financial management, ensuring that accounts are accurate, budgets are met, and Ihat financial risks are Sdentified and managed in line with best practice and Charity Commission guidance. lili) General Trustees.. Contribute to decision-making processes, providing advice on slrategy, policy, and operations while upholding their duties. Strateglc revlew of Oporatlng Model The charity faces a challenging financial environment. We have been focussed on identifying new income streams andlor reducing expenditure that allows us to conts'nue providing services of beneft't to the local communily. In Ihe support of that a variety of options hav6 been analysed and reviewed across the RDSW operating model. To address the need for a review of RDSW'S operating model a Workshop {"Optimising the charity's effectiveness") was run in February 2024 which created a number of smaller sub-groups. These enabled additional focus and review on specific topics Including.. staff costs; a charity shop., financial prolections and the identification of addltlonal initiatives. Business menlorship has been provided by a senior partner from The Berkeley Partnership consultancy firm which provided free Teviews and discussSon in support of shaping the direction and vision of RDSW as we look forwards. The complexity of the operating model is bolh a weakness and a strength because whilst providing such a broad range of se¢vices means decoupling certain elements of the operating model from each service is challenging, the breadth of what RDSW delivers allows it lo maintain some income streams e.g. room hir6 thal are not dependent on the success of Ihe charity sector which has seen significant challenges in the reduction of funding in the last 5 years. In addition, the diverse nature of RDSW'S offering in different counselling sectors results in the best possible servicè provlded to the local community, aligned to the organisalion's vision. sUbroUpS, Ihe Board, the CEO and the Business Development Manager have considered a huge variety of alternative income sources with a view to enabling longer term viability for the chaiily. These included.. signing up to the national Bee Ethical charity lottery,. a new website funded by JP Morgan {now live)., partnerlng or merging with other Relationships England and Wales federated centres le.g. BouTnemoulhl and numerous submissions for funding support. This work has been completed alongside an extended period of uncertainty followSng the takeover of Relate National by Family Action and the subsequent decoupling of RDSW and the creation of a new national entity, The sub-groups did not identlfy scope to significantly reduce costs without fundamentally changing Ihe service provided by the charily and did not identify significant new streams of income.
RELATIONSHIPS WESSEX LIMITED TRUSTEES. REPORT Relatlonshlps wlth any related partlos RDSW was a member of th6 Relate Federation. Family Action officially acquired Relate National, the Relate Fèderation's umbrella charity, on 1 January 2025. This followed a period of financSal instability at Relate in part due to the loss of government contracts, which led to the appointment of admlnistrators on 26 November 2024. The acquisition secured the jobs of 185 Relate employees, who transferred into Family Action as part of the deal. Relate conlinued to operale under its original brand, whilsl central $eNi¢es were managed by Family Action. A proposal from Family Action dated 10 February 2025 outlined new fee structures and service terms. Th6 new fee slructure would have resulted in a substantial increase in cost for Relate Dorset and South Wiltshire had the new fee been in place for Contracts beiween February 2024 and January 2025. On 19 February the Board of Relate Dorset and South Wiltshire, in agreement with the CEO and Business Development Manager voted to legally decouple from Family Action and create a new entity.. Relationships Wessex from 1st April 2025. In July 2025 a new national entity, Relationships England & Wales IREW), was formed. The Board formally agreed to sign the new membership for this national entity, replacing Relate National and subséquently Family Action in August 2025. REW'S elhos is well-aligned to that of Relationships Wessex being coordinated by CEOS and Chalrs from olher federated centres. The CEO of Relalionships Wessex serves as a Director of the REW providing helpful insight and the ability to help shape the direction of futurè national strategy. Rlsk management During the period of transition beeen Relate National and Family Action as nalional entity for RDSW and other federated cenlres, a risk assessment was conducted to ensure risks to RDSW'S business were mitigated where practical. A broader risk register is maintained. The key risk to RDSW is the financial ènvironment and operating model costs as identified elsewhere in this report. Acknowledgements This report formally acknowledges and thanks Ihe enduring efforts of the CEO, the Business Development Manager, the counsellors and all the staff alongside Ihe Board of Trustees al RDSW.
RELATIONSHIPS WESSEX LIMITED TRUSTEES, REPORT REFERENCE AND ADMINISTRATIVE DETAILS Trustees.. MTS M M Baker Mrs D Fairhursl Ms K J Delafield Mr A J Richards. Chair Mrs S E Ibbitson {fesigned 13 February 2025) Mrs M J Chamberlain (appointed 2 October 2024} Mrs S F Hill {appointed 25 November 20241 Mr M T Garland (appointed 5 March 20251 President.. Mr G Slreatfeild MBE DL Chief Execulive offir.. Mrs S Merriott Registered Officè.. Inspirations 2 Poundbury Business Cenlre Poundbury Dorchester Dorset DT13WA The charity is incorporated in England and Wales. 03557614 Company Regislratlon Number.. Charity Registration Number.. Independent Examlner: 1079585 H E Jones BA {Hons) FCCA Edwards & Keeping Chartered Accountants Unity Chambers 34 High East Street Dor¢hester Dorset DT11HA
RELATIONSHIPS WESSEX LIMITED TRUSTEES. REPORT Statement of trustees, responslbllltles The trustees (who are also the directors of Relalionships Wessex Limiled for the purposes of company law} are responsible for preparing the trustees, report and the financial statements in accordance wlth applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted A¢counting Praclicel, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 P8rlod. In preparing these financSal statements, the truslees are required to.. select suitable accounting policies and apply them consistently; observe the methods and prin¢iples in the Charities SORP.. make judgements and estimates that are reasonable and prudent., stale whether applicable accounting standards. comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial slatements on the going ¢on¢ern basis unless it is inappropriate to presume that the Charitable company will continue in business. 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 lo ensure that the financial statements comply with the Companies Act 2006. They are also responsib18 for safeguarding the assets of the charitable company and hence for taking reasonable steps for Ihe prevention and detection of fraud and other irregularities. The trustees are responsible for the mainlenance and integrity of the corporale and financial infomialion included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in oth6rlurisdictions. Small companlès provislon 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 charily on .iQ.J.IZ]Sand signed on its behalf by.. Mrs F8irhursl Trustee
RELATIONSHIPS WESSEX LIMITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RELATIONSHIPS WESSEX LIMITED I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responslbllltl¢s and basls of report As Ihe charity's trustees of the Company {and also its directors for the purposes of company law) you are responsible for Ihe preparation of the accounts in accordance with the requirements of the Companies Act 2006 I'the 2006 ACV). Having satisfied myself Ihat the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independenl examination. I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 {'Ihe 2011 Acl'}. In Carrylng oul my examination I have followed the Directions given by the Charity Commission under section 145(5){b} of the 2011 Act. Independent examlner's statement- matter of concern Identlflod Since the Company's gross income exeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified lo undertake the examination because l am a member of Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination. I have identified matters of Concern that the charitable company is not a going conrn and therefore has deviated from the SORP in the preparation of it's accounts. I confirm that no olher matters have come to my attention in connection with the examination giving me reasonable cause to belleve Ihat in any maletial respect.. accounting records were not kept in respect of Relationships Wessex Limited as required by section 386 of Ihe 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 'lrue and fair view which is not a matter considered as part of an independent examination- or 4. the a¢counts have not been prepared in accordance with the methods and prlnciples of Ihe Statement of Recommended Practice for accounting and reporting by charities lapplicable lo charities preparing their accounls in accordance with the FinancSal Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)]. confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. H E Jones BA {Honsj FCCA Edwards & Keeping Chartered Accountants Unity Chambers 34 Hlgh Easl Street Dorchester Dorsel DT1 1HA Date..
RELATIONSHIPS WESSEX LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 (INCLUDING INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES) Total 2025 Total 2024 Unrestricted Restrlcted Note Income and Endowm8nt$ from: Donations and legacies Charltable activities Other trading activities Investment income Other income 7,946 169,021 80,771 7,412 142,407 69,363 77.309 169,021 80,771 7,412 142,407 77,723 145,152 69,146 2,253 Total income 407,557 69,363 476,920 294,274 Expenditurè on: Charitable activities (405,582 63,358 {468,940 391.217 Total expenditure 405,582 63,358 468.940 391,217 Net incomel{8xp6nditure) Transfers beeen funds 1,975 875 6,005 875 7,980 (96,943) Net movement in funds 2,850 5,130 7,980 {96.9431 Rocon¢lllatlon of funds Total fund5 brought foNard 349.039 25,134 374.153 471,096 Total funds carried forward 19 351,889 30,244 382.133 374,153 Other income includes £142.274 being the profit on the sale of freehold property. Subsequently leased back by the charity. Subject to the above. all of the charitls aclivllies derive from continuing operations during the above periods. The funds breakdown for 2024 is shown in note 19.
RELATIONSHIPS WESSEX LIMITED (REGISTRATION NUMBER: 03557614) BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note Flxed assets Tangible assets 13 4,893 314,250 Current assets Debtors Cash at bank and in hand 14 30.241 382.054 29,132 131,623 412.295 160,755 Credltors: Amounts falllng due withln one year 15 35.055 37,185 Not current assets 377,240 123,570 Total assets less curront Ilabllitl•s 382,133 437,820 Craditors: Amounts falllng due after more than one year 16 63,667 Net assets 382.133 374.153 Funds of tho ¢harlty: Restricted 30,244 25,114 Unrestri¢t8d Incomo funds Unrestricted 351,889 349,039 Total funds 19 382,133 374,153 For the financial year ending 31 March 2025 the charity was enlitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities. The members have not requlred 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. The financlal slalements on pages 9 10 22 were approved by the trustees, and aulhorised for issue on .io[IL.[S and signed on Iheir behalf by.. Fairhursl Trustee 1n_
RELATIONSHIPS WESSEX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1 Charity 8tatus 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 lowards the assets of the charity in the evènt of liquidallon. The address of ils registered office is: Inspirations 2 Poundbury Business Centre Poundbury Dorchester Dorset DT13WA 2 A¢¢ountlng pollcles Summary of glgnlflcant accounting poll¢le$ and key accounting •Stlmate$ The principal accounting poli¢ies applied in the preparation of these financial slalements are set out below. These policies have been consistently applied to all the years presented. unless olhetwise stated. statement of compllance The financial slalements have been prepared Sn accordan with Accounting and Reporting by ChaTilies.' statement of Rècommended Practice applicable to charities preparing thelr accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland issued in October 2019. Ihe Financial Reporting Standard applicable in the Uniled Kingdom and Republic of Ireland IFRS 102). the Charilies Act 2011 and the Companies Act 2006. Basls of preparatlon Relationships Wessex Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless olherwise stated in the relevant accounting policy notes. Golng Concern Financial statements are not prepared on a going concern basis. Following a comprehensive review of the charity's financial position, operating model. and future prospects, the Trustees have concluded that Relationships Wessex is no longer a going concern. Despite significant efforts to diversify income streams, reduce costs, and adapt services, the charity faces ongoing financial challenges and an increasingly unsustalnable operaling environment. As a result, the Trustees have resolved lo wind up Ihe charily's services In a controlled 8nd responsibl& manner, with all operations scheduled to cease by 31 March 2026. The Board will ensure that the wind-up process is managed transparenlly and in accordance with all legal and regulatory requirements. prioritising the interests of beneficiaries, staff, and stakeholders throughout this transition. The process to wind up the charilable company is In early stages and it is too early to reliably estimate any liabilities arising from this process at this stage. Reference is made to this in Ihe contingent liabilities nole 18. Exèmptlon from preparlng a cash flow statement The charity has not included a cash flow statement in Ihese financial statements in accordance with Bulletin 1 published on 2 February 2016. Incomè and ondowments All income is recognised once the charity has entittement to the income, it is probable that the income will be recelved and the amount of the income re1vable can be measured reliably. Turnover is shown net of saleslvalue added lax. returns, rebales and discounts.
RELATIONSHIPS WESSEX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Donatlons and lega¢les Donations are recognSsed when the charity has been nolified in writing of bolh the amount and settlement dale. In the event that a donation is subject to conditions that require a level of performan by the charity before the charity is enlilled lo the funds, th6 income is deferied and not recognised until either those conditions are fully met, or the fulfilment of those condilions is wholly within the conlrol of Ihe charity and it is probable that these condilions will be fulfilled in the reporting period. Grants re¢elvablo Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants havo been mel. 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 sheel as deferred income to be released. Investment In¢ome Dividends are recognised onco Ihe dividend has been declared and notification has been received of the dividend due. Expendlture All expenditure is recognised once there is a legal or constructive obligation lo that expenditur6. 11 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 lo particular headings they have been allocated on a basis consislent with the use of resources, with central staff costs allocaled on the basis of lime 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. Charltable a¢tlvltles Charitable expenditure comprises Ihose costs incurred by the charity in the delivery of its activities and services for ils 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 recelved or re¢elvable. Grants arè classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related cosls are re¢ognised. Grants relating to assets are re¢ognised over the expected useful life of the assel. where part of a grant relating to an asset is deferred, it is recognised as deferred in¢ome. Taxatlon Thè charity is considered lo pass the tests sel out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation lax purposes. Accordingly. the charity is potentially exempl from taxation in respect of income or capital gains roceived 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. Tanglble flxed assets Individual fixed assets costing £200 or more are initially recorded at cost. Dopreclatlon and amortlsatlon Depreciation 1$ 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 clas6 Freehold property Improvements to freehold property Fixtures, fittings and equipment Solar panels Depreclatlon method and rat• Not depreciated 250/0 reducing balan basis 25 % reducing balance basis 200/0 Straight line basls 1?_
RELATIONSHIPS WESSEX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Trade debtors Trade debtors are amounts due from customers for merchandise sold or services perfomed In the ordinary course of business. Trade debtors are recognised initially at the transaction price. They ale subsequently measured at amortised cost using the effecllve Interest method. less provision for impaimient. A provision for the impaim)ent of Irade debtors is established when there Is objecllve evldenc6 that the charity will not be abl8 to collect all amounts due according to the original terms of Ihe receivables. Trade creditors Trade creditors are obligations to pay for goods or seNi¢e$ that have been acquired in the ordinary course of business from suppliers. AoUnts payable are classified as current liabilities if thé charity does not have an unconditional right, at the end of the reporting period, to defer setllem6nt of the creditor for at least twelve months after th6 reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are Pfesented 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 stru¢turo Unrestricted income funds are general funds that are available for use at Ihe trustees, discretion in furtherance of the objectives of the charity. Designated funds are unrestricted funds set aside for specific pufposes at the discretion of the trustees. Restrided 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 donatlons and lèga¢l•s Unrestricted Total 2025 Total 2024 General Rè$trl¢t?d Donations and legacies., Donations received 7,946 7,946 2.403 Grants 69.363 69,363 75.320 7.946 69,363 77,309 77,723 Income from donations and grants In 2024 was £77,723 of which £24,903 was attributable to unTestricled funds and £52,820 to restricled funds. 4 Income from charltablo actlvltles Unrestrlcted Total 2025 Total 2024 General Restrlcted Client contributions and contiacls 16g,021 169,021 145.152 All income from chaiitable activities in 2024 was attributable to unrestricted funds.
RELATIONSHIPS WESSEX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 5 Income from other tradlng a¢llvltle8 Unrestrlcted Totsl 2025 Total 2024 General R•$trl¢ted Fundraising Hire of premises Solar power income 729 79.276 766 729 79,276 766 1.434 66,886 826 80,771 80.771 69,146 All income from other trading activities in 2024 was attributable to unrestricted funds. 6 Investment Income Unroslrlcted Total 2025 Total 2024 General Restrlcted Interest receivable 7,412 7,412 2,253 All investment income in 2024 was attributable to unrestricted funds. 7 Other In¢ome Unrestrlcted Total 2025 Total 2024 Goneral Restrlcted other income Gains on sale of tangible fixed assets for charity's own use 133 133 142,274 142,274 142,407 142,407 No other income was received In 2024. 14_
RELATIONSHIPS WESSEX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 8 Expendlturo on ¢harStable actlvltles Counselllng, therapy, medlatlon, education and learnlng Total 2026 Total 2024 staff costs (see note 12) Training and treatm&nt management Catering costs Rent and rales Light. heat and power Insurance General maintenance Telephone and internet Printing. postage and stationery Publications and membership fees Cleaning Travel Computer SOare and maintenance Advertising Bad debts written off Accountancy fees Independenl examiner's fee Legal and professional fees Bank charges Loan interest Irrecoverable VAT General expenses Depreciation 351,579 5,411 965 15,591 3,889 3.656 5,691 4,877 1,937 15,062 4,333 125 7.097 143 1,183 2,730 620 35.399 351,579 5,411 965 15,591 3,889 3,656 5,691 4,877 1,937 15.062 4.333 125 7,097 143 1,183 2,730 620 35.399 312,800 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 3,810 2,971 240 1.631 3,810 2,971 240 1,631 468,940 468,940 391,217 £405,582 (2024 £288,487) of th6 above expenditure was attributable lo unrestricted funds and £63.358 {2024 £102,730) to restricted funds.
RELATIONSHIPS WESSEX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 9 Government grants Government grants were received in Ihe year in respect of Local Alliance Group funding for children and young people counselling. The amount of grants recognised in the financial slalemenls was £59,10012024- £33,813). 10 Net incomlngloutgolng resources Net incominglloutgoing) resources for the year include: 2025 2024 Depreciation of fixed assets Accountanvs fees- independent examination Accountant's fees - a¢¢ounlancy and other services 1,631 620 2,730 2,173 600 2,645 11 Trustees remuneratlon and expenses No Iruslees, nor any persons connected with them, have received any remuneration from the charity during the year. No Irustoes 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.. 2025 2024 Staff costs durlng the year were: Wages and salaries Social security costs Pension costs 342,179 5,821 3,579 301,991 7,952 2,857 351,579 312,800 The monthly average number of persons (including senior management I leadership team) employed by the charity during the year expfessed as full lime equivalenls was as follows: 2025 2024 No Employees No employee received emoluments of more than £60,000 during the year. 1R-
RELATIONSHIPS WESSEX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13 Tanglble flxed asset8 Flxtures, furniture Property and Improvements equlpment Solar panels Freehold property Total Cost At 1 April 2024 Disposals 307,726 307,726 124,552 124.552 64.451 9.173 9,173 505,902 441,451 At 31 March 2025 64,451 64,451 Depreclatlon At 1 April 2024 Charge for the year Eliminated on disposals 124,552 57,927 1,631 9.173 191,652 1,631 133,725 124,552 9,173 At 31 March 2025 59.558 59,558 Net book value At 31 March 2025 4,893 4.893 At 31 March 2024 307,726 6,524 314.250 14 Debtors 2025 2024 Trade debtors Prepayments Accrued incom6 Other debtors 21,658 2,168 6,406 20.945 5.575 2.812 30.241 29,132 15 Cr•dltor$: amounts falllng due wlthln one year 2025 2024 Bank loans Trade creditors Other taxation and social security VAT repayable other creditors Accruals 5,183 2,025 63 4,814 17,284 7,816 5,632 5,610 15,042 8,771 35,055 37,185 16 Creditors: amounts falllng due after one year 2025 2024 Bank loans 63,667 17-
RELATIONSHIPS WESSEX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17 Commltments Penslon commltments The charity operates a defined contribution pension scheme. The pension cost chargè for the period represenls contributions payable by the charity lo the scheme and amounted to £3.57912024- £2,857}. There were no outstanding or prepaid contributions at either the beginning or end of the financial year. Othor flnan¢lal commltments The Charity has a lease commitment of 10 years which commenced in November 2024, when the property was sold and leased back. 18 Contlngent liabilltlas Due lo the winding up process. contingent liabilities are possible in relation lo Ihe property lease if another paty cannot be found to take over Ihe lease. Further potential liabilities will be contingent upon Ihe ongoing winding up process, as the various stages of negotiation with stakeholders are completed. 1A_
RELATIONSHIPS WESSEX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 19 Funds Balance at 31 March 2025 Balance at 1 April 2024 Incoming ro$our¢es Resources expended Transfers Unrestrlcted General General fund Capital fund 25,313 307,726 407.557 (392,283) 308,601 {307,726 875 349.188 333,039 407,557 392,283 349,188 Deslgnated Bursary fund Property maintenance fund IT fund Planning and marketing fund 5,000 6.000 4,000 1,000 12,299} (6,000} (4,000) 1.000 2,701 16,000 13,299 2.701 Total unrestrlcted 349,039 407,557 405.582 875 351,889 Re$trlcted Verwood Solar Farm Grant fLTrnd Learning Difficulties Family Counselling Bursary fund National Lottery Fund Choose2Change Programme fund Wiltshire Community Fund Magic Little Grants Fund Welcome lo Dorsel Fund Dorchester Locality Group Fund West Dorsel LAG Fund Willdo6s Fund Police and Crime Commissioner Fund Dorset Youth Fund Grant Dorchester LAG Purbeck LAG 1,517 1,517 850 850 1,263 {1.2631 1145) 16} (41> 562 250 672 417 (244) (631) 4.950 8,798 3,330 {4.950) {20,973) (1,215) 19,200 7,025 2.115 4,185 11,5821 18,010} 112,3001 12,873 2,603 990 7,650 7,077 9,000 19,950 19,950 Total restrlctod 25.114 69,363 (63,358 1875 30,244 Total funds 374,153 476,920 468,940 382.133 The amounts included under transfers from restricted funds lo unrestricted funds during the year relate to these funds no longer being reslricled and being absorbed into the general funds pool.
RELATIONSHIPS WESSEX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Balance at 31 March 2024 Balance at 1 Aprll 2023 Incomlng resource8 Resources expended Transfèrs Unrestricted funds General General fund Capital fund 50,091 307,726 241,454 1281,738) 15,506 25,313 307,726 357,817 241.454 281,738 15.506 333,039 Deslgnated Bursary fund Property maintenance fund IT fund Planning and markeling fund 5,000 10,000 16.564 2,000 5,000 6,000 4,000 {4.000) {2,564) 185 (10,000) 815 33,564 6,749 10,815 Total unrestrl¢t•d funds 391.381 241,454 288,487 4,691 349,039 R•strl¢tod 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 & Re¢overy Fund Social Enterprise Support Fund (Time to Change) Willshire Community Fund Arnold Clark Community Grant Fund Magic Little Grants Fund Welcome to Dorset Fund Dorchester Car Boot fund Dorchèster Locality Group Fund West Dorset LAG Fund Willdoes Fund PolSce and Crime Commissioner Fund 166 11661 1,516 1,516 1,000 1150} 850 47,792 21,395 (66,728} (2,459} 253 1253) 24,785 1,002 (10,599) (11,954) 1440) 12,232} 562 137 392 672 2,000 11371 11411 251 672 12,0001 19,980 13,833 3,600 115.0301 {5.0351 {270) 4.950 8.798 3,330 4.611 426 4.185 Total restrlcted funds 102,730 4.691 25,114 Total funds 471,096 294.274 391,217 374,153 The amount5 included under tran5fer5 from restricted funds to unreslricled funds during the previous year relatè to the purchase of capilal equipment included as part of additlons in tangible fixed assets. ?n_
RELATIONSHIPS WESSEX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Pur ose of desl 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 charlty. The 'Propety maintenance fund, represents funds as agreèd by the Iruslees lo be ulilised specifically towards the rna1ntenan of the freehold building and was fully utilised in the year. The 'lT fund, represents funds as agreed by the trustees to be utilised specifically towards the purchase of IT equipment and was fully ulilised in the year. The 'Planning and marketing fund, represents funds as agreed by the trustees to be utilised spe¢ifi¢ally towards the future development and promotion of the charity and was fully ulillsed In the year. Pur ose of restrlcted f The 'Vetwood Solar Farm Grant fund, represents a grant received from the V6rwood Solar Farm Fund Group lo be specifically used towards relationship counselling in Verwood. The 'Learning Difficulties Family Counselling Bursary fund, represenls grants received from the Th6 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 granl received from The National Lottery Community Fund to be specifically used towards a programme for perpetrators of domestic abuse and was fully ulilised in the year. The 'Wiltshir6 Community Fund, represents a grant received from The Willshire Community Foundation to be specifically used towards training counsellors. The 'Magic Little Grants Fund, represents a grant received from Localgiving to b6 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 'Dorchesler Locality Group Fund, represents a granl received from Dorsel Council to be specifically used towards delivery of children and young people counselling in consortium with Wessex MuS1i Academy Trust. The 'West Dorsel 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 'Willdoos Fund, represents a grant received from Willdoes to be specifically used towards delivery of children and young people counselling to young carers in conjunetion with MYTIME. The 'Police and Crime Commissioner Fund, represents a grant received from PCC Community Action Fund and Wiltshire Communlly Foundallon to b8 speclfically used towards providing a range of relationship focussed counselling sel¢e$ in the Salisbury area. The 'Dorset Youth Fund Grant, represents an award from Dorset Council Dorset Youth Fund to specifically help young people across Dorsel aged 11 19 years old (or up to 25 years old for those with SEN or Care Leavers) with their mentgl health. The 'Dorchester LAG, represents fundlr)g that was receSved from tho Dorchesler Local Alliance Group to dellver in school counselling across 5 Wessex Mulli Academy Trust schools in the Dorchester area to support their mental health and improve their outcomes. The 'Purbeck LAG, represents funding that was received from Purbeck Local Alliance Group to delivef couns6111ng at 2 sites In Wareham and Swanage to young people aged 11 18 years to support their mental health and improve their outcomes" ?1
RELATIONSHIPS WESSEX LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 20 Analyslg of net assets botween funds Unrostrl¢ted 2024 Total funds General Tangible fixed assets Current assets Current liabilities 4,893 412,295 35,055 4,893 412.295 35.055 Total net assets 382.133 382,133 21 Related party transa¢tlons There were no related paty Iransactions in the year. -??_