NEW ROMNEY COUNSELLING SERVICES LIMITED Company Number: 04010166 Registration Charlty Number . 1086776 ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024
NEW ROMNEY COUNSELLING SERVICES LIMITED INDEX Page Reference and administrative inforniation Trustees. Annual Report 24 Independent examlner's report Statement of financial activities Balance Sheet Notes to the accounts 115
NEW ROMNEY COUN5ELLING SERVICES LIMITED TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIRECTORS, REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2024 REFERENCE AND ADMINISTRATIVE INFORMATION Trustees and directors Rosalind Russell Susan Doyle Virginia Godden Andrew Hunt {appointed 20 september 2024) Janet Leavey Richard McQuirke Ken Russell-Pollock Other member Andrew Dennis Company Secretary Rosalind Russels Company registration number 04010166 Registered Charity number 1086776 Registered office 45 High Street New Romney Kent TN28 8AH Website www.newromne counsellin services.co.uk Tradlng name The charity shop trades under the name 'Faith. Hope & Chari Independent examiner Daniel Valentine, ACA, Begbies Chartered Accountants, Unit 14, Park Barn, Evegate Business Park, Ashford TN25 65X Bankers Natwest Bank- 20 High Street, Ashford, Kent. TN24 8SH CAF Bank Ltd- 25 Kings Hill Avenue, Kings Hill, West Mallin& Kent. ME19 45Q Charity Bank Limited- 194 High Street, Tonbridge, Kent. TN9 IBE
NEW ROMNEY COUN5ELLIN6 SERVICES LIMITED TRUSTEES, ANNUAL REPORT IINCORPORATING THE DIRECTORS. REPORn FOR THE YEAR ENDED 30 SEPTEMBER 2024 The Trustees, who are also members and directors of the charitable company for the purposes of the Companies Act, submit their annual report and account5 forthe year ended 30 September 2024. The Trustees confirm that the Annual Report and Accounts have been prepared in accordance with the accounting policies set out in Note I to the accounts and comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting ond Reporting by Charitie5.' Statement of Recommended Proctice applicoble to charities preporing their accounts in accordance with the Financial Reporting Standard applicable in the UK ond Republic of Ireland IFRS 102) published on 16July 2014. Objectives and actlvitles for the public benefit The charitvs objectives (as amended on 10 May 2013) are: To relieve persons who are mentally or emotionally disturbed or distressed by the provision of a counsellinE service for such persons. To advance education by conductingi where appropriate, study and research into methods of treatment of such persons and to publish the useful results of such study and research. To advance education by training persons in counselling so that they may assist in the treatment of persons suffering from mental or emotional disorders or problems. The charity's trustees have complied with their duty in Section 17{5) of the 2011 Charities Act to have due regard to public benefit guidance published by the Charity Commission. Achlevementsj performance and plans for future periods. Our charity remains committed to providing high-quality, accessible counselling and mental health support to individuals and communities in need. Despite financial challenges, we have continued to deliver essential seNices, demonstrating our resilience and dedication to our mission. NRCS exists to support individuals struggling with mental health difficulties by providing professional counselling services, outreach support, and community engagement. Our core objectives include: Delivering face-to-face and remote counselling services to those in need. Expanding outreach initiatives to reach vulnerable groups. Strengthening fundraising efforts to sustain and grow our services. Maintaining high professional standards in ser4ice delivery. Over the past year, we have continued to work towards these objectives desprte financial pressures. Despite financial challenges, NRCS has continued to make a positive impact in the community. Key achievements over the past year include: Conducting a total of 495 assessments in 2024, an increase from 429 in 2023, reflecting growing demand for our services. Delivering 9,084 counselling sessions in 2024, compared to 8,551 in 2023, showing a significant rlse in service provision.
NEW ROMNEY COUNSELLING SERVICES LIMITED TRUSTEES. ANNUAL REPORT (INCORPORATING THE DIREcfoRS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Welcoming 390 new adult clients and 95 child clients in 2024, compared to 324 new adults and 74 children in 2023, demonstrating our expanding reach. Expanding our partnerships with local organisations to extend mental health support. Continuing to operate our charity shop, which remains an important source of income. The increase in assessments, sessions delivered, and new clients highlights the growing demand for our services. While this demonstrates our impact, it also underscores the need for additional financial support to ensure the sustainability of our work. The main cha51enge facing the charity is the financial deficit, which needs to be addressed to ensure long- term sustainability. In response, we plan to: Strengthen fundraising efforts by launching new community events and donation campaigns. Diversify income streams, incluiling seeking additional grant funding and corporate sponsorships. Enhance operational efficiencies to reduce costs where possible. Explore new ways to expand outreach services and increase engagement with vulnerable groups. While the past year has presented financial difficulties, NRCS remains steadfast in its commitment to supporting individuals in need. The Trustees express their sincere gratitude to our staff, volunteers, funders, and sUPPOrters who make our work po55ible. We look fonvard to building a stronger, more sustainable future for the charty in the coming year. Financial Review The charity recorded deficit for the year of £27.946 compared to a surplus of £3,615 in the previous year, a negative change of £31,561. Total income was £212,149, compared to £213,919 in the previous year. Expenditure, however, increased significantly to £240.095 from £210,304. The key financial trends are outlined below: Income: Donations and legacies decreased from £34,497 to £22.807. reflecting a drop in individual and grant-based donations. Fundraising efforts generated £507, a decline from £1,510 in the previous year. Income from clients increased to £89,516, from £79,337 previously, an increase of just under 13% from the previous year, demonstrating a strong demand for our services. Outreach income declined significantly from £9,947 to £1,825, impacting our ability to engage with the wider community. Income from our charity shop also saw a slight reduction from £38,432 to £34,832. Revenue to Thoros increased from £50,116 to £61.891. Interest income rose to £771, compared to £80 in 2023.
NEW ROMNEY COUNSELLING SERVICES LIMITED TRUSTEES. ANNUAL REPORT (INCORPORATING THE DIREcfoRS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2024 In the past year, the charity has experienced a significant reduction in grant fundin& decreasing from £34,497 to £22,807 a drop of approximately 35%. This decline has placed additional pressure on our financial sustainability and highlights the increasing competition for grant funding within the sector. Recognising the critical role that grant funding plays in supporting our work, we are taking proactive steps to strengthen our approach. One key measure is the reallocation of our Office Managerfs workload, ensuring that one full day per week is dedicated solely to grant application5 and 5ecurinB funding opportunities. By prioritising this essential function, we aim to increase our success rate in grant applications, develop stronger relationships with funders, and ultimately secure the financial resources necessary to continue providing vital counselling services to our community. We remain committed to diversifying our income streams and will continue exploring additional funding opportunities, including partnerships, local fundraising initiatives, and corporate support. Our focus is on building a sustainable financial model that enables us to expand our seprfices, reach MO individuals in need, and ensure long-term viability forthe charity." Income from fundraising dropped significantly this year just under 65%. Thi5 is due to more time focussed on developing CPD workshops following increasingly disappointing results previously with fundraising events. Community engagement was weak possibly due to the cost-of-living problems and people having to make hard choices about support they can give. It is fair to say that the uplift in revenue through Thoros with CPD workshops has delivered a strong return on time invested. Demand for our counselling seriice remains high and is demonstrated by a significant jump in client donation5 for counselling sessions from £79,337 previously to £89,516 for the period under review in this report a 13% increase. The Trustee's believe that a general increase in demand for mental health services, combined with greater accessibility to counselling through remote platForms such as telephone and zoom, account for the increase. Our counselling service is now working with a split of 60% '1n-person counselling and 40% remote. Outreach work has declined signiflcantly from the previous year showing a 79% reduction because many schools are now directly employing Counsellors, which diminishes our opportunity to engage with schools in the traditional way. The Trustees, however, see other opportunities such as providing anti-bullying workshop5 for pupils Including on-line safety and short, support workshops for teachers and are actively exploring opportunities with local schools and academies through our network of counsellors, many of whom have close links to schools within our district. Our shop income dipped slightly from the previous year by just over IO%. This is mainly due to sickness absence with volunteers which has necessitated temporary reductions in opening hours. A recent recruitment drive for shop volunteers has been successful and the shop is open six days a week again. The Trustees are pleased to note that footfall remains strong in spite of another charity shop opening just two doors down from our location. Income from Thoros increased significantly from the previous period showlng an increase of just over 21%. This is largely due to a range of CPD workshops run by Thoros which has been very well supported by our counsellors. By providing affordable CPD sessions at weekends and switching to internal social media platforms such as WhatsApp groups, engagement has been high, and positive feedback has been strong with other suggested CPD topics now plugged in to our programme.
NEW ROMNEY COUNSELLING SERVICES LIMITED TRUSTEES. ANNUAL REPORT IINCORPORATING THE DIREcfoRS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Expenditure: The rise in expenditure was largely driven by increased operational costs, including staff salaries, service delivery expenses, and general overheads. Despite cost pressures, we have maintained our commitment to delivering high- quality mental health support. Although revenue streams have remained strong, expenditure overall rose significantly just over 14% from the previous year. A significant factor contributing to the rise in our overall expenditure this year has been the increased payments to counsellors. In response to the ongoing cost of living pressures and the increasing demand for qualified counsellors in private practice, we adjusted our session rates to remain competitive and retain our valued team. The session rate increased by £2.50 for up to eight sessions per week, with a higher increase of £4.00 per session forthose delivering more than eight sessions per week. As a result, our total expenditure on counsellor payments rose from £66,648 to £79,022 a 19% increase. While this has placed additional financial pressure on the charity, it was a necessary step to prevent further loss of counsellors and ensure the continuity of our counselling seNices. Maintaining a skilled and dedicated team is vital to delivering high-quality support to those in need, and we will continue to assess our funding strategies to sustain this investment in our counsellors. To mitigate the financial impact, we are actively workSng to increase grant funding, diversify our income streams, and explore additional fundraising opportunities. Investment in Facllltles and Resources This year, we allocated approximately £6,5 towards essential upgrades to our counselling centre, covering building improvements, furniture, and decorating costs. This investment was necessary to maintain a welcomin& safe, and professional environment for both clients and counsellors. The funding for these improvements was drawn from legary money, allowing us to make these enhancements without impacting our core operational budget. Ensuring that our facilities remain well- maintained and fit for purpose is a key priority, as a comfortable and professional setting contributes significantly to the effectiveness of our counselling Services. We will continue to review our premises and resources to ensure they meet the evolving needs of our clients and counsellors while remaining mindful of financial sustainability. The Trustee5 recognise the need for financial sustainability and are actively working to address the deficit through a combination of cost control measures and revenue-generating initiatives. Reserves Policy At the year end the charity had total funds of £113,2562 (2023 £141,202) of which £112,756 (2023 £140,702) are unrestricted. The trustees, policy on reserves is to retain a sufficient level to meet its operating commitments. Risk management The trustees are responsible for identifying the major risks to which the Charity is exposed and ensuring that steps are taken to manage those risks
NEW ROMNEY COUNSELLING SERVICE5 LIMITED TRUSTEES. ANNUAL REPORT (INCORPORATING THE DIRECTORS. REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Organisation, Structure and Govemance New Romney Counselling Services Limited is a charitable company limited by guarantee. It was incorporated on 7 June 2000 and registered with the Charity Commission on 25 May 2001. It is governed by its Memorandum and Articles of Association. The members, trustees and directors are listed on page l. There 15 no maximum number of directors and the minimum number is two. Only a member of the company is eligible to be appointed as a director. Directors are subject to retirement by rotation and at each AGM one-third of the directors shall retire. If the vacancy is not filled. the retiring director, if willing to act, is deemed to have been re-appointed. The Board meets regularly to administerthe charity. The Board reviews the management, fund-raising, and financial status and agrees strategy for the charity. Each member has one vote. Trustees. responslbilities in relation to the financlal statements The Trustees (who are also directors for the purposes of company law) are responsible for the preparation of the Annual Report and the financial statements in accordance with UK Generally Accepted Accounting Practice IUK Accounting Standards and applicable law). The financial statements are required to give a true and falr view of the state of affairs of the charity and of the incoming resources and application of resources of the charity, including its income and expenditure, for that period. In preparing those financial statements, the Trustees are required to: select suitable accounting policies and apply them consistently • make judgements and estimates that are reasonable and prudent • observe the method5 and principles in the Charities 50RP prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue operations. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the accounts 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 detertion 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 in the UK governing the preparation and dissemination of f inancial statements may differ from legislation in other jurisdictions. This report has been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preporing their accounts in accordonce with the Financial Reporting Standard applicable in the UK ond Republic of Ireland (Charities SORP (FRS 1021) published on 16 July 2014 and in accordance with the special provisions of the Companies Act 2006 relating to small companies (section 4191211. This report was approved by the board on /&/2/2.5 and signed on its behalf by: Ms R Russell Director & Secretary
NEW ROMNEY COUNSELLING SERVICES LIMITED Company reg no. 04010166. Registered Charity no. 1086776. INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS ON THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 I report to the charity trustees on the accounts of the Charitable company for the year ended 30 September 2024, which are set out on pages 8 to 15. Responsibilities and basls of report As the charitvs 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 Charitses Act 2011 (the '2011 Act,). In carrwng out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examinerfs report I have completed my examination. I confirm that no matters have come to my attention in connection with th8 8xamination giving me cause to believe= accounting records were not kept in respect of the company as required by section 386 of the 2006 2) the accounts do not accord wtth those accounting records; or 3) the accounts do not comply viith th8 accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a Irue and fairf view which is not a matter considered as part of an independent examination; or the accounts have nol been prepared in accordance with the methods and principles of the Statement of Recomfnended practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporbng Stsndard applicable in the UK and Republic of Ireland (FRS 102)]. 4) 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. Mr Daniel M Valentine ACA Begbies Chartered Accountants Unit 14, Park Bam Evegate Business Park. Smeeth Ashford Kent TN25 6SX Date: ..2025
NEW ROMNEY COUNSELLING SERVICES LIMITED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Restricted Unrestrlcted Funds Funds Restricted Unrestricted Funds Funds 2024 2023 Note: Income from: Donations and legacies 22,807 22,807 13,0 21.497 34,497 Fund-raising events 507 507 1.510 1.510 Charitable activities - Charges for ¢ounselling sessions Outreach programme Thoros course income 89,516 1,825 61.891 89,516 1,825 61.891 79,337 9.947 50,116 79,337 9.947 50,116 Other trading activities - Shop sales Investments - Bank interest 34,832 34.832 38.432 38.432 771 771 80 80 Total Income 212,149 212,149 13,000 200,919 213,919 Expenditure on: Raising funds Charitable activities 3,217 3,217 236,878 236,878 240,095 240,095 2,901 2,901 191,070 207,403 193,971 210,304 16.333 16.333 Total expenditure Net income (27,946) (27,946) {3,333) 6,948 3,615 Transfers between funds Net movement in funds (27,946) (27.946) (3.333) 6,948 3,615 Reconciliation of funds: Total funds brought forwar(I 500 140.702 141.202 3,833 133.754 137.587 Total funds carried forward 500 112.756 113,256 soo 140,702 141,202 The notes on pages 10 to 15 fomi part of these financial statements. The Statement of Financial Activitses includes all gains and losses in the peri(xJ. All incoming resources and resources expended derive from continuing activities.
NEW ROMNEY COUNSELLING SERVICES LIMITED Company reg no. 04010166. Registered Charity no. 1086776. BALANCE SHEET AS AT 30 SEPTEMBER 2024 2024 2023 Notes FIXED ASSETS: Tangible assets 104,930 109,496 CURRENT ASSETS: Debtors Cash at bank and in hand 956 94.195 1.492 113.215 Total Gurrent assets 95.151 114,707 LIABILITIES: Credltors: amounts falling due within one year: 10 (29,967) {23,592) Net current assets 65,184 91,115 Total assets less current liabilities 170.114 200,611 Creditors: amounts falling due after more than one year. 11 (56,858) (59,409) NET ASSETS 113,256 141,202 THE FUNDS OF THE CHARITY: Restricted funds Unrestricted funds 12 12 500 112,756 500 140,702 TOTAL CHARITY FUNDS 13 113,256 141,202 The accounts have been prepared in accordance with the special provisions of Part 15 of the Companie5 Act 2006 relallng to small entities. For the year in question the Charitable company was entitled to exemption from an audit under section 477 of the Companies Act 2006. The members have not required the chartlable company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Act. The trusteesldirectors acknowledge their responsibilities for complying the requirements of the Companies Act 2006 with respect to accounting records and Ihe preparation of accounts. The financial statements were approved by the Trustees on ... and sign8d on their behalf. Ms R Russell - TrusteelDirector Mr R McQuirke - TrusteelDirector The notes on pages 10 to 15 form part of these financial statements.
NEW ROMNEY COUNSELLING SERVICES LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 1. ACCOUNTING POLICIES The principal accounting policies are summarised below. The accounting policies have been applied consistently throughoul the year and in the preceding periJ. (a) Basis of accounting and assessment of golng concern The financial statements of the charity have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended PraGtIGe applicable to chan'ties preparing th8ir accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Iland (Charities SORP (FRS 102)) as amended by Bulletin 1. the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The charty constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charitys ability to Continue as a going concern. (b) Fund accountlng Unrestricted funds are available for use at the discreti1 of the trustees in furtherance of the general objectives of the charity. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of grants. Further details can be found in note 13. (c) Income recognition All income is included in the ststernent of financial resources when the charity is entitled to the income. it is probable that the resources will be received and the amount can be quantified with reasonable accuracy. Voluntary income is received by way of legacies grants. donations and gifts. In accordance with the Charities SORP (FRS102), shop volunteer lime is not recognised. A legacy is recognised when it 15 probable that it will be received. Receipt is normally probable when there has been grant of probate. the executors have established that there are sufficient assets in the eslate. after settling any liabilities. to pay the legacy, and any conditions attached to the legacy are either within the Control of the charity or have been met. Income from grants, whether 'capital' grants or 'rev8nue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Other trading activities comprises income from shop sales. The income derives from the sale of second- hand goods and is recognised at the point of sale. Investment income is included when receivable. (d) Expenditure Liabiltties are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that setllement wll be required and the amount of the obligation an be measured reliably. Expenditure includes any VAT Mthich cannot be fully recovered, and is reported as part of the expenditure to which it relales. Expenditure on raising funds comprises the costs associated with operating its shops selling second-hand goods. Expenditure on charitable actimties comprises those costs incurred by the charity in the delivery of Its activilies. It includes both Gosts that can be alk)cated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and indude the independent examine¢s fees and costs linked to the strategic management of the charity. 10
NEW ROMNEY COUNSELLING SERVICES LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 1. ACCOUNTING POLICIES CONTINUED (e) Depreciation Depreciation has been computed to write off the cost to residual value over their useful lives at the following rates-_ Freehold land and buildings- 10°/o per annum Fixtures and fittings - 20°/o per annum reducing balance (g) Flnanclal Instruments The charity only has financial assets and financial liabiltties of a kind that quality as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequenuy measured at their settlement value with the exception of bank loans which are subsequenlly measured at amortised cost using the effective interest method. 2. DONATIONS AND LEGACIES Restrlcted Unrestrlcted 2024 Restricted Unrestricted 2023 Donations Gift Aid reclaim Grants 5.379 5.379 428 428 17.000 17.000 22.807 22.807 3.497 3.497 13,000 13,000 18,000 31,000 21,497 34,497 3. EXPENDITURE ON RAISING FUNDS Restricted Unrestricted 2024 Restricted Unrestricted 2023 Fund-raising event costs Shop expenses Water rates Light and heat Mortgage interest and charges Sundry expenses 36 36 55 1.631 1.024 155 55 1,631 1,024 155 682 989 1,416 682 989 1.416 3,217 3,217 2,901 2,901 11
NEW ROMNEY COUNSELUNG SERVICES UmED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 EXPENDITURE ON CHpArrABLE ACTMTIES Restricted Unrestricted 2024 Restricted Unrestricted 2023 Counselling Gosts Counsellors. expenses SupervisoT expenses Office administration Card machine costs Maintellance and equipment Share of general overhead (below) 79,022 15,664 31.1)40 1,001 79,022 15.664 31.040 3,333 63,315 15,403 9,873 66,648 15,403 22,373 12,500 5(N) 500 48,786 48,786 137,377 153,710 43,406 43,406 170,133 170,133 16,333 Thoros cours8 costs Tutors, expenses Asse5sors- intemal & exiemal NCS accreditation fees Repairs and maintenance Advertising Cleaning Printing, FN)Stage & stationery Internet Bank tharges Rent & utilities Graduation Arts and craft Sundry expenses Share of general overhead {below) 45.917 3.151 700 915 182 1.517 201 807 143 45.917 3,151 700 915 182 1.517 201 807 143 $400 919 599 436 5,858 66.745 40,070 40,070 2,815 2,815 550 550 602 602 168 835 567 632 194 835 567 632 194 919 $99 436 5,858 66.745 166 166 181 181 6,913 6,913 53,693 53,693 Total expendlture 236.878 236.878 16,333 191,070 207,403 General ovetheads Wages and salaries (note 5) Office admlnlstratlon Office cleaning Rent and rates Light and heat Telephone Insurance Printing, postage and stationery Maintenance and equipment Advertising and promotional Computer costs Bank fees Sundry expenses Mortgage interest and charges Depreciation fixtures and fittings - freehold propety Govemance costs Independent examinevs fees Data Protection reglstration 26,867 18.fAO 1,850 253 2,046 1,229 3.064 973 2.136 142 1,830 1,195 1.073 166 4.892 1,920 1,393 977 3,648 505 1,764 3,072 2.968 330 6,290 97 6,290 4.650 35 3,000 35 49.264 55,699 Allocated to Counselling costs Thoros course costs 48,786 6.913 55,699 5,858 49,264 Wages and salaries and office adrninistration costs are allocated on a ratio of 85.15. All other overheads aTe allocated on a ratio of 90.10. 12
NEW ROMNEY COUNSELLING SERVICES LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 EMPLOYEES 2024 2023 Gross salaries Pension costs 26,211 646 26.857 The charity had no employees during the year to 30 September 2024. (2023: 1 full-time) No employee received employee benefits of more than £60,000 (2023: nil). TAXATION As a charity. New Romney Counselling Services Ltd is exempt from tax on Income and gains falling within section 505 of the Taxes Act 1988 or s256 of the TaXatiC of Chargeable Gains Act 1992 to the extent that these are applied to its charrtable objects. No tsx charges have arisen in the Charity (2023: nil). KEY MANAGEMENT PERSONNEL, TRUSTEES. REMUNERATION AND RELATED PARTY TRANSACTIONS The trustees comprise the key management perSne1 of the charity in charge of directing and controlling, Tunning and operating the charitable company on a day to day basis. In the year ended 30 September 2024, the charity paid 3 trustees and directors. £34.507 in respect of individual dinical counselling, tutoring and supervision sessions and rent {2023: £27,011). The other trustees confirni that the amount paid is in the charitvs best interests and reasonable for the service provided. Payments totalling £3.508 Vre made to 3 trustees (2023: £703) for reimbursement of expenses personally paid. There were no other related party transactions. No other payments yre made to any trusteeldirector. 8. FIXED ASSETS Freehold property Fixtures. rIngS and equipment Total COST At 1 October 2023 Additions 162,898 2,480 2,055 165,378 2,055 167.433 At 30 September 2024 162,898 4,535 DEPRECIATION At 1 October 2023 Charge for the year At 30 September 2024 53,790 6.290 60,080 2,093 330 55.883 6.620 62,503 2.423 NET BOOKVALUE At 30 September 2024 102,818 2,112 104,930 At 30 September 2023 109,108 387 109,495 9. DEBTORS 2024 2023 Debtors Prepaents and accrued income 100 856 355 1,137 1,492 956 13
NEW ROMNEY COUNSELLING SERVICES LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Charty Bank loan Creditors PAYE, NIC & pension Deferred Income Accruals 2,551 18,155 2.382 11.500 1,051 6,159 2,500 23,592 6,761 2,500 29,967 11. CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR 2024 2023 Charity Bank loan (falling due in 2-5 years) Charity Bank loan (falling due after 5 years) 12,028 44,830 56,858 11,273 48,136 59,409 The Charity Bank LimTied has a fixed charge dated 2 April 2014 over the charitable companls freehold property at 45 High Street, New Romney. TN28 8AH. The Charity Bank Limited also has a charge dated 25 November 2013 on the companvs depostt account held with it. Interest is payable at 6.50k per annum. 12. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2024 2023 Unrestricted Restricted Funds Funds Total Funds Unrestricted Restricted Funds Funds Total Funds Fixed assets Net current assets Creditors falling due after more Ihan one year 104.930 64684 104.930 65.184 109.496 90.615 109,496 91,115 500 500 56,858 112,756 56,858 113.256 59,409 140,702 59,409 141,202 500 500 14
NEW ROMNEY COUNSELLING SERVICES LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 13. MOVEMENT IN FUNDS At 1 Oct Incoming Outgoing 2023 Resources Resources At 30 Sept 2024 Transfers Restricted Funds: Folkestone & Hythe District Council 500 500 500 500 Unrestricted Fund 140,702 212.149 240,095 112.756 113,256 141,202 212.149 (240,095 At10ct 2022 Incoming Outgoing ReSoUS Resources Transfers At 30 Sept 2023 Restricted Funds: Tudor Trust Albert Hall Trust KCC Folkestone & Hylhe District Council 12.500 (12.500) (3,333) (500) 3,333 soo 500 500 3,833 133,754 13,000 200,919 (16.333) 193.971 210,304 500 Unrestricted Fund 140,702 137.587 213.919 141,202 Tudor TNst- towards the cost of an assistant co-ordinator. Albert Hunt Trust - to assist in cases of financial hardship. KCC - grant towards costs of a children's counselling room. Folkestone & Hythe District Council - towards the cost of Tool-Box talks. 1& LIMITED BY GUARANTEE AND REGISTERED OFFICE The charity is a company limited by guarantee registered in England and Wales. The registered office is: 45 High Street, New Romney. Kent TN28 8AH Every member promises. rf the chanty is dissolved while he. she or it remains a member or wthin 12 months afterwards. to pay up to £1 towards the costs of disscAution and the liabilities incUed by the charity while the contributor a member. 15