NEW ROMNEY COUNSELLING SERVICES LIMITED Company Number . (MOI0166 Reglstratlon Charlty Number: 1086776 ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
NEW ROMNEY COUNSELLING SERVICES LIMITED INDEX Pagè R•f•ronc• and admini8trativ• infornmtion Trustses. Annual Report 24 Ind•PdOn* •xamln•rf$ r•port statement of flnancial activities 8•lanc• Sh•èt Notas to th• accounts 10-15
NEW ROMNEY COUNSELtING SERVICES LIMITED TRUSTEES, ANNUAL REPORT IINCORPORATING THE DIRECTORS, REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025 REFERENCE AND ADMINISTRATIVE INFORMATION Trustees and directors Rosalind Russell Susan Doyle Virglnia Godden Andrew Hunt Janet Leavey Rlchard McQulrke Ken Russell-Pollock Other member Andrew Dennis Company Secrrfary Roshlind Russell Company re8lstratlon number 04010166 Registered Charity number 1086776 Re815tered offlce 45 Hlgh Street New Romney Kent TN28 8AH Webslte www.(iewromne coijnsellin services.co.uk Tradlng name The charity shop trades under the name'Falth, Hope & Charlty, Independent examlner Danlel Valentine, ACA, Begbies Chartered Accountant5. Unit 14, Park Barn, Evegate Business Park. Ashford TN25 65X Bankers Natwest Bank- 20 High Street, Ashford. Kent. TN24 8SH CAF Bank Ltd- 25 King5 Hlll Avenue, Kir)gs Hill, West Malling, Kent. ME19 45Q Charity Bank Limited- 194 High Street, Tonbridge, Kent. TN9 IBE
NEW ROMNEY COUNSELLING SERVICES UMtrED TRUSTEES. ANNUAL REPORT (INCORPORATING THE DIRECtORS' REPORTI FOR THE YEAR ENDED 30 SEPTEMBER 2025 The Trustees, who are also members and director5 of the charitable company for the purposes of the Companies Act, submit their annual report and accounts for the year ended 30 September 2025, The Trustees confirni that the Annual Report and Accounts have been prepared in accordance with the accounting pollcies set out In Note I to the accounts and comply wlth the Charltles Act 2011, the Companies Act 2006, the Memorandum and Articles of A550¢iatlon. and Accounting and Reporting by Charlties.. Stotementof RecommendedProctice opplicoble to choritle5preparing theiroccountsln accordance with the Flnonciol Reporting Standard applicoble in the UK Jnd Republic of Ireland IFRS 1021 published on 16 July 2014. ObSectlves and actlvlties for the publ1¢ benellt The chariVs objectives las amended on 10 May 20131 are: To relleve persons who are mentally or emotionally dlsturbed or dlstressed by the provlslon of a coun5elling 5eNlce for such persons. To advance Educatlon by CDnductinB, 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 sufferlng from mental or emotlonal dlsorders or problem5. The charlty's trustees have complied with their duty in Section 17151 of the 2011 Charities Act to have due regard to public benefit guidance published by the Charity Commission. Achlevementsi performance and plan5 for IUre perlod$. Durlng the year the chailty contlnued to dellver counselllng seNl¢es to adults and thlldren wlthln the local community. Demand for mental health support remained high and the charlty responded by contlnuing to provide accessible counselling both in person and remotely. Key developments during the year included- WelcomlnE 421 new aduft cllent5 and 99 chlld cllent5. compared wlth 370 adults and 95 Chlldren In the previous year, demonstrating the continuing need for the charivs Sel¢e$. Continuing to develop partnerships with local organlsatlons to extend acces5 to counselllng support within the community. Operating the charity shop, which continues to provlde an important source of unrestricted income to support the charity's work. Conductlng 542 assessments in 2025, an Increase from 495 In 2024 Delivering 9,196 counselling sessions during 2025, compared to 9,084 in 2024. showing an increase in seNice provision The increase in assessments, counselling sessions and new clients demonstrates the impact of the CharItS services within the community- At the same tlme. It hlghlights the continuing need to secure sufficient flnancl31 resources to ensure the sustalnablllty of these servlces.
NEW ROMNEY COUNSEILING SERVICES LIMITED TRUSTEES, ANNUAI REPORT IINCORPORATING THE DIREcfoRS' REPORTI FOR THE YEAR ENDED 30 SEPTEMBER 2025 The Trustees remaln committed to ensuring that Indlviduals experlenclng emotional or mental distress are able to access professional and compassionate counselling support. The charlty continues to focus on pruMdin8 a safe and 5UPPDrtive Enmronment whErE client5 can receive appropriate help to Improve thelr wellbeing. The Trustees will continue to work towards maintaining accessible, high-quality sèrvices so that those in need within the community can receive timely and effective sUPPOrt. Flnancial Review Income.. Total income for the year amounted to £255,320, compared with £212,149 In the prevlous year, representing an increase of approximately 20.4%. This growth w3s driven primarily by higher income from counselllng servlces together wlth a notable rise In donations and grant funding. Income gEnernted through the Thoros training programme and other activitie5 also continued to contrlbute to the charivs overall Income. The Increase in income has strengthened the charItS financial p051tion and ha5 helped support the continued delivery and development of counselling seThices and related actlvltles within the community. Income from donations and grants increased significantly during the year to £47.165, compared with £22,807 In the prevlous year, representing an increase of approximately 107%. This grovrth reflects the success of the charlvs efforts to secure fundlng from charltable trusts, grant-maklng bodlÈs and the contlnued generosity of individual supporters. The Trustees are extremely grateful for the ongoing support received, which plays a vital role in enabling the charity to malntain and develop its counselling services. This funding helps ensure that individuals within the community can continue to access professional mental health support at times when it Is needed most, and tt provldes an Important foundatlon forthe sustalnabllfjty of the tharfW5 work. The charity continues to prioriti5e grant applications and relationship building with funding organlsations In order to maintain and expand this important source of income. Income fromfundralslnz artfvltleswas £185, compared with £S07 In the prevlous year. During the year the charity placed greater focus on seryice delivery and professional development actlvities, which resulted in fEwerfundraislnE event5 taking place. Income from coun5elling sesslons increased to £120,448, compared with £89,516 In the prevlous year, representlng an increase of approximately 35%. Thls rise reflects the contlnued and growing demand for counselllng se15 wlthln the community. The charity has continued to provide support through a combination of faCe-to-fa and remote counsellin8 5e55ions, allowing servicesto remain accessible to a wlder range of clients. Thisflexible approach has enabled the charity to respond effectively to client needs while maintsining a consistent level of service delivery. The Increase In counselling Intome also reflects the charit5 ongolng commitment to expanding access to professlonal mental health sUPPQrt and ensuring that indivlduals can receive timety and appropriate care. Income from outreach ser¥kes was nll durlng the year, compared with £125 In the prevlous year, reflecting changes within schools and organisatlons that Increasingly employ tounsellors directly rather than through external providers.
NEW ROMNEY COUN5ELIING SERVICES LIMITED TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIREcfoRS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2025 The charity shop generated £24.971 In income, compared wlth £34.832 in the prevfjous year, representing a decrease of approximately 28.3%. Durlng the year the shop faced a number of challenges, includlng the openlng Df another charlty shop In ¢105e proximlty, whlch has increased lotal competitlDn for both donatlons and customers. In addition. maintainlng consistent volunteer availability can sometimes be dlfflcult. which has occasionally affected opening hours. Despite these challenges. the shop contlnues to play an important role in generating unrestricted income and supportlng the charity's work within the communlty. The Trustees remain grateful to the volunteers whose time and commStment help keèp thè shop opprating and cDntrlbutlnB to the charttW5 3Ctlvftles. Income from the Thoros training and professional development courses totalled £6Z,357 durlng the year, compared wlth £61,891 In the prevlous year. The Thoros programme continues to provide a range of professlonal development and spetialist training opportunitles for counsellors and trainees, supporting the ongoing development of skills and best prattl within the profession. The sustained level of Income reflects the continued demand for high-quality trainlng wlthln the counselling community, and the Tru5tse5 remain committed to further developlng thi5 area as an important complementary actlvlty that supports both professlonal leornirbg and the charitVs wlder work. The Trustees remain committèd to strengthèning the chaflws financial sUStainability by tontinuing to diversify its income streams. Effort5 are focused on identifylng new fundraising opportunities. developin8 partnerships wlth local organlsations and securlng grant fundlng from charltable trusts and other funding bodies. By broadenlng its sources of income, the charity alms to reduce reliance on any slngle funding Stream and ensure the long-term stablllty needed to maintain and develop its counselling seNices for the communlty. Expendlture.. Total expenditure for the year amounted to £256,504, compared with £240.095 In the prévlou$ year, representing an Increase of approximately 6.8%. This rise reflect5 the additional costs assoclated wlth delivering the charltls services and supporting its ongoing actlvltles during the year. In partlcular, expendlture Increased as a result of higher counsellor payments, operational costs anrl other expenses necessary to maintain the quallty and accessibility ofthe char$ counselling services. The Trustees continue to carefully monitor expenditure to ensure that resources are used effectively whlle enabllng the charity to meEt the Bfowlng dEmantt for its sErwce5. The increase In expendlture was largely driven by higher operatlonal costs associated wlth delfverlng counselling services and supportlng the charitV5 activities. A significant factor contributing to the increase in expenditure wa5 the rise in payments to counsellors. In response to t05t-of-livinE pressures and increasing competition for qualified counsellors within private prartice, the chhrty Increased tt5 session rate5 in order tD retaln expprlenced prdctTtionErs and ensure contlnulty of servlce delivery. The 5esslon rate increased by £2.50 per Sesslon for counsellors dellverlng up to elght sesslons per week, and by £4.00 per sesslon for those dellverfng more than elghi se551ons per week.
NEW ROMNEY COUNSELLING SERVICES LIMITED TRUSTEES. ANNUAL REPORT {INCORPORATING THE DIRECTORS. REPORn FOR THE YEAR ENDED 30 SEPTEMBER 2025 As a result. total expenditure on counsellor payments increased from £79,022 to £100,108, representing an Increase of approximately 27% durlng the year. While this rise has placed additional financial pressure on the charlty. the Trustees consldered the Increase necessary In order to retaln experlented and quallfled coun5elbrs and to remain competitive within the sector. Malntalning a skilled and committed counselling team is essential to ensuring the continued delivery of high-quality support to clients and meeting the rowing demand fof the tharity's sÈNitÈs within the eommynity. Maintaining a qualified and experienced team of counsellors remain5 essential to the charitvs abllity to dellver high-quality mental health support withln the community. OveMII FlnonclolPosition.' The charity recorded a Df £1,184 for the ye•r, CDmparBd with a defictt of £27.946 In the prevlous year, representing an improvement of approximately 96% in the overall financial position. Thi5 significant reduction in the deficit reflects increased income from several key activities together with careful flnancial management bythe Trustees. Whlle the tharty CDntlnues to operate In a thallenglnB fundlng envlronment, this Improvement demonstrates progress towards achieving greater financial stablllty While the charity has not yet returned to a surplus position, the improvement demonstrate5 progress towards strengthening its financial stability. The Trustees will continue to focus on maintaining effective financial oversight, increasing Income through fundralslng and grant opportunlties, and ensuring that rÈ50urces are managed responsibly in order to 5U5tain the ch3TiV5 CDun5elling 5eTvice5 for the community. The Trustees would like to express their sincere gratitude to the charity's staff, volunteers, supporters and funders for their continued dedlcation and commitment throughout the year. The work of the charitywould not be possible without their time, expertise and generosity. In particular, the Trustees recognise the invaluable contribution made by the counselling team and volunteers, whose efforts ensure that Individuals withln the community are able to access vital support. The ongoing encouragement and financial support from donors* grant providers and local partners also play a crucial roie in enabling the charity to continue delivering it5 seNices and supporting those in need. Reserves Pollcv At the year end the charity had total funds of £112,072 (2024 E113,256J of which £111,572 (2024 £112.756J are unrestrlcted. The trustees, pollcy on reserves Is to retaln a sufflclent level to meet Its operating commitments. Rlsk management The trustee5 are responsible for Identifying the maSor risks to which the Charity is exposed and ensuring that steps are taken to manage those risks Organisatlon, Strurture and Governance New Romney Counselling Services Limited is a charitable company limited by guarantee. It wa5 incorporated on 7 June 20 and reglstered with the Charity Commission on 25 May 2001. It is governed by its Memorandum and Articles of A550ciation. The members, trustee5 and dirertors are listed on page l.
NEW ROMNEY COUNSEILING SERVICES LIMITED TRUSTEES, ANNUAL REPORT (INCORPORATING THE DIREcfoRS' REPORTI FOR ThE YEAR ENDED 30 SEPTEMBER 2025 There is no maximum number of dlrectors and the minimum number Is two. Only a member ofthe company 15 eligible to be appointed as a director. Directors are 5Lsbject to ret1ment by rotatiorb and at each AGM one-third of the dlrettDrs shall retlre. If the vacanry is not filled, the retlrlng dlrector, if wllllng to act, Is deemed to have been re-appointed. The Board meets re8ularly to administer the charity. The Board reviews the management. fund-ralslng, and financial status and agrees Strategy for the charity. Each member has one vote. Trustees, responsibilitie5 in relation to the financial statements The Trustees Iwho are also director5 for the purposes of company lawl are responsible for the preparation of the Annual Report and the financial statements In accordance with UK Generally Accepted Accounting Prhctice (UK Accountlng Standard5 and applicable lawl. The flnanclal statements are required to give a true and fair view of the state of affalrs 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 conslstently make judgements and estimates that are reasonable and prudent ob5eNe the methods and principles in the Charities 50RP prepare the financial statements on the going concern basis unless It Is inapproprlate to presume that the Charity will continue operations. The Trustees are re5pon51ble for keeplng proper accountlng records which disclose with reasonable accuracv at any tlme the flnanclal p051tion of the charltable company and to enable them to ensure that the account5 comply wth the Companies Act 2006. They are also responslble for Safegua1n8 the assets of the charftable company and hence for taking reasonable steps for the prevention and detection of fraud arbd other Irregularities. The Trustees are responslble for the malntenance and Integrlty of the corporate and financial Informatlon included on the charitable company's web51te. Legislation in the UK governing the preparatlon and dissemination of financlal statement5 may differ from legislatlon In other lurlsdlctions. This report has been prepared in accordance with Accounting ond Reporting by Cht7rities.' Stotement of Recommended Prartice applicable to charities preparing their accounts in occordonce with the Finonciol Reporting srondord appllcable In the UK and Republit of Irelond Icharltles SORP IFRS 10211 publlshed on 16 July 2014 and in accordance with the special provisions of the Companles Act 2006 relatlng to small companies15ection 4191211. Ms R Russell Dlrector & SKfetsry
NEW ROMNEY COUNSELLING SERVICES LIMITED Company r89 no. 04010166. Registgrgd Charity no. 1086776. INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS ON THE ACCOUNTS FOR THE YeAR ENDED 30 SEPTEMBER 2025 I report lo Ihe charty trustees on the accounts of the charitable company forthe year ended 30 Seplamkr 2025. which are set out on pag9s 8 to 15. R•sponslbllltl8s and basls of roport As the charivs trustees of the company {and also its directors for the purpoges of company lawl you are reSponsIb for the preparath)n of the accounts In accordance the requlremenls of the Companles Act 2006 I'thè 2006 Act'l. Having satisfied mysalf that th8 accounts of the company are nol required lo ba audited under Part 16 of the 2006 Act and are eliglble for independent examination. I report in respect of my ex8mination ol your charitls accounts as carried out under section 145 of thg Charilles Act 2011 Ilhe '2011 Acl'l. In cairylng out my examination I have followed the Directions given by the Charity Commission under section 145{5}Ibl of the 2011 Act. Independent examiner's report I have completed my examination. I confirm that no matters have come to my attention in connection wllh th8 èxamSnalion glving me cause to belleve= 11 a¢Gounling rKords were not kept in respect of th8 company as required by seclion 386 of the 2006 Act; or 2} the accounts do not accord wllh those accounting records: or 31 the accounts do not comply with the accounting requirements of Section 396 of the 20{ Act other than any requlrèmonl that the accounts givè a 'irue and fail view whlch Is not a matter cor¢sered as part of an independent examination; OT 4) the accounts have not been prepared in accordance with the MeldS and principles of the Statemenl Df Recommènded pracllce for accounllng and reporting by Chan lapplicable to charilièy preparin9 their accounts in ac¢ordanGe with the Financial R6portlng Standard applicable in th9 UK and Republic of Ireland {FRS 10211. I have no concerns and have com8 across no other matters in connection with the examlnalion to which attentlon should be drawn in this report in order to enable 8 proper understanding of the accounts lo be reached. Mr Daniel M Valontlne ACA Begbies Ch8rt8red A¢counlan18 Unil 14, Park 8am Evegate Bus#wss Park, Smeelh Ashford Kent TN25 6SX ..2026
NEW ROMNEY COUNSELUNG SERVICES LIMITED STATEMENT OF FINANCIAL ACTMTIES (INCLUDING AN INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 30 SEPTEMBER 2025 R8strict•d Unrostrlctod Fund$ Funds Restrictsd Unreslrlcled Funds Funds 2025 2024 Notsi InGomo from: Donations and legacle8 47.165 47.165 22,807 22,807 Fund-raising gvents 185 185 507 507 Charitable activlties- Charges lor counsellin9 sesslons Outreach programme Thoros course income Other Iradlng actlvllles- Shop sales Inveslmenls- Bank interest 120,448 120,4148 89,516 1,825 61,891 89,516 1,825 61,891 62.357 62.357 24,971 24971 34,832 34.832 194 194 771 771 Total Income 25S 321) 255 320 212.149 212,149 Expendlturè on: Raising funds Charitable activities 2,347 2,347 254,157 254.157 256.504 256.504 3,217 3.217 236,878 236.878 240,095 240,095 Total expendlthrn Net Income 11,1841 (1,184) 127.9461 {27.9461 Transfers betweèn funds Not movem•nl In funds (1.184> 11.184) (27,946) 127.9461 R•¢on¢lllallon ol funds: Total funds brought fomard 112,756 113,256 500 140.702 141.202 Total funds carrled fonvard 500 111,572 112,072 500 112.756 113.256 The notes on pages 10 to 15 form part of thes8 financial statements. The Slalement of Financial Activitie5 includes all gains and losses in the period. All incoming resources and resources expended de¥8 from conllnulng activlti&s.
NEW ROMNEY COUNSELUNG SERVICES LIMITED Company fog no. 04010166. Registered Charity no. 1086776. BALANCE SHEET AS AT 30 SEPTEMBER 2025 2025 2024 FIXED ASSETS.. Tangible assets 98.218 104,930 CURRENT ASSETS: Debtors Cash at bank and in hand 2,650 97.017 956 94,195 Total curront ays•ts 99,667 95.151 LIABIUTIES: CredltOfS'. amounts falling due within one year: 10 {31.678) 129,967) Net current assets 67.989 65,184 Total assgts1gs$ current Ilabllllle3 166.207 170,114 Cr¢dllors: amounts falllng due after more than one year.. 11 154,1351 156.858) NET ASSETS 112.072 113,256 THE FUNDS OF THE CHARITY: Restricted funds Unrestricted fund8 12 12 500 112.756 111,572 TOTAL CHARITY FUNDS 13 112,072 113,256 The accounts hava been prepared in accordance the special provisions of Part 15 of Ihe Companies Act 2006 relating lo small enlilies. For the Far In questlon the chadtsble company was enlltled to exemplton from an audlt under secllon 477 of the Companies Act 2006. The members have not required the charttable company to obtsin an audlt of Its accounts for the year in question in accordance wth Section 476 of the Act. The Irusteesldireclots acknowledge their resp¢)nslbiSit6ès for com wilh the requirements of the Companies Act 2006 with respect to accountlng records and the preparallon of accounts. financ181 statomenls were approved by the Trustees on ............. . 2026 and signed on their behalf. IAS R Ru$s811- Trnsta8lDirector MCl1r•- TrustoolDlr•ctor The notes on pages 10 to 15 fomi part of these financlal statements.
NEW ROMNEY COUNSELLING SERVICES LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 I. ACCOUNTING POLICIES Th8 principal accounting pollcies are summarised b81ow. The accounllng wjlcles have been ap{0d consistenlly Ihroughout the year and in the preGeding period. la} Basls of a¢¢ountlng and as$•s$ment of golng Concern I ne iinanciai staiements Of ine cnarity nave Deen prepareo In accoffjance wnn Accounting and Keporting by Charlties." Slatem8nt of Recommgnded Practice applicable to chanties pr6p8ring their aGcounls In accordance wlth tho Flnanclal R&portlng seondard applk8ble In Ihe UK and Republ of lftland (Charities SORP (FRS 102)} as am8ndèd by Bulletln 1. the Financial Reportlng Stsndard applicable in Ihe UK and Republic of Irel8nd (FRS 1021 and the Companies Act 2006. Tho charityconstitutg5 a publlc benefit entity a5 deflnod by FRS 102. The Iruslees Consider that there are no mateTial urbcertainttes about the charitys ability to continue as a going concern. {b) Fund a¢¢ountlng Unrestrlcted funds are av8Hable for use at th8 dlscrellon of the Irustees In further8nce of th8 general obi¢Glives of Ihe charity. Restricted funds are $ubiected to restrictions on th8ir exp8ndilure imposed by the donor or through th6 ternis of grants. Further detsils be found in note 13. Ic) Incomfr r•cognitlon All income is included in the ststement of financial resources when th8 charity is enllued to the income, 11 is probable that the resourcgs will be reiVed and tho amount Can be quantified with reasonable accuracy. Voluntary income Is received by way of legacies 9r8nts. donations and gifts. In accordance with the Charities SORP IFRS102I, shop volunteer lime Is not recognlsed. A legacy is recognised when it is pbate that it wll be receNed. Reipt is normalty wobable when there has been grant of probate. the executors have e5talJlÉshed that theie are sufficlenl assets in the estate, after sattltng any Ik4biEities, to pay th8 18gacy. and any conditions attach8d to thè lÈ98¢y are either vithin the controt of the charty Of have been mel. Income from grants. whether 'capital' grants or 'revenue' grants. is recognised when the charity has enlillemenl lo the funds. any performance conditlons attached to the grants have been met, it is probable that the incorne will be received and th8 amount can be measured reliably and is not d8f9rr9d. Other trading activilies comprises income from shop Sales. The income derives from the salg of se¢ond- hand goods and Is recognlsed at the point of sale. Inve51menl income is included when receivable. Idl Expgndituro Llabllllies are recognIS as expendllure as soon as ther8 Is a leg81 or conslructlve obllgatlon committlng the charity to thal exp8nditur8, 11 Is Probable that settlomenl thl be reqUId and the amount of the obligation can be measured reliably. Expen(Jilure indudes any VAT whlch cannot be fully recovered, and Is reported as part of the expendiluie to which it relates. Expenditure on raising funds comprises the costs associated with operating its shops selling second-hand goods. Expenditure on charitable 8ctmtS comprises Ihosa costs incurred by the charity In the delivery of 115 acllvilies.11 Indudes both costs that can b9 allocated directly lo such a¢tlvFtsos and thoso costs of an Indlr8Ct nalure necessary lo support them. Govemance costs illclude those costs associated with meeting the conslitulional and slalulory requirements of the chaiity and Include the independent examinerfs fees and costs lirtrked to the slrat9giG managemgnt of Ihe charity. 1Q
NEW ROMNEY COUNSELUNG SERVICES LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 1. ACCOUNTING POLICIES coKfiNUED (91 D•preclatlo DeprlatIOn has been computed to wiite off the cost to residual value over their useful lives at the followlng rates.'- Freehold land and buildings- 10•kn per annum Fixtures and fittings- 20% per annum reducing balance Ig) Finan¢l•l instrnm•nt$ The charity only has financial assets and financial liabilities i)f a kind that qualify as basic financial inslrumenls. Basic finarlcial instruments are initially recognised al transaction value and subsequenlly measured at their seltlement value the excepllon of bank108ns which are subsequenlly measured al amortlsed cost uslng the affective interest method. 2. DONATIONS AND LEGACIES Reslrl¢tsd Unrestrlctod 2025 Restrictèd Unrestricl8d 2024 Donations Gift Aid reclaim Grants 37,165 37.165 5,379 5,379 428 428 17.LM)0 17,000 22.807 22,807 10.000 10.000 47,165 47.165 3. EXPENDITURE ON RAISING FUNDS Reslrlcted Unrestrlcted 2025 Restricted Unre5trrcled 2024 Fund•ralsing event costs Shop expenses Vvater rates Light and heat Mortgage interest and charges Sundry expenses 46 181 1.066 947 153 84 682 682 989 989 1,416 1,416 3,217 3,217 1.066 153 2,347 2,347 11
NEW ROMNEY COUNSELLING SERVICES UMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 EXPENDITURE ON CHARITABLE ACTIVITIES RtrI¢l•d Unrestrl¢t•d 2025 Restrlcted Untricted 2024 Counsdlln9 Coun58Uors' exp8ns8s P9ry1sor pxpans8S Office admlnlstralloTr Card maching costs Share of gen6rsl overhead Ibelowl 100.108 1ty).108 17.167 17.167 38.752 38.752 1.131 1.131 31.633 31.633 188 791 188 791 79,022 79,022 15.664 15,664 31,040 31.040 1,001 1,001 43,406 43,406 170.133 170,133 Thoros costs Tutor5. èxponses Assessors- internal & external NCS ac(xeditation fees Repalrs and malntenance Advgrtlslng Cleanlng Printing. postage & station8ry In16rnet Bank charg8S Rent & utilitt85 Graduatfjon Arts and craft Offl¢e admlnlslratlon Sundry 8xpense8 Sham of g8n8ral ovwlwad Itelow} 48,917 2,157 1,025 48,917 2,157 1,025 20 147 45.917 45.917 3.151 3,151 700 915 182 t,517 201 915 182 1,517 201 807 143 5,400 919 599 147 759 57 57 933 143 5,400 919 431 936 658 3,924 431 658 3.024 65.366 436 436 5,858 5,858 66.745 66.745 Tolal •Xp•11tUr• 254157 254.157 236.B78 236.878 Gonoral ov•rhead• Ofnce admlnlstrailon Offjce Cleaning Rent and rates Llght and h88t T¢lephono Insurance Printing, postage and $tatKJn8ry Malntenance ar equiprnenl Advertlsing and promotlonal Computer cosls Bank fe8S Sundry expanses Mortgage interest tharges Depreraalion xtures and fittINJs - fr8ehold propqrty Govemanc& costs Independent examln8Vs fees Data Protecknon re9i8lralion 7,358 15B 18,630 1.850 253 2,046 1.229 3.064 973 2,136 142 1,830 1.195 1.643 1199 1,365 795 1,552 2.849 634 1,331 2,587 422 6.290 330 6,2 3.514 47 35.557 4,650 49,264 Allated to Counselling cosls Thoros course costs 31,633 3,924 35,$57 49,264 Wages and salaries and office httmlnistratlon costs are allocated on a ratlts of 85.'15. other overhoads afe allo¢ated a ratK) 0190'.10. 12
NEW ROMNEY COUNSELLING SERVICES LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 EMPLOYEES The charlty had nts emplowès durlng thè yeèr to 30 Sèplembèr 2025.12024,. NII) No employee received employ98 benefits of more than £60,00012024.' nil). TAXAT1014 As a charity, New Romney Counselllng Servlces Ltd is exempt from tax on Income and gains falling bwthin section 505 of the Taxes Act 1988 or $256 of the Taxation of Chargeable Galns Act 1992 to the extent that thèse are applled to Its Charita8 objects. No tax ch8rges h8ve 8risen in the Ch8rity {2024: nlll. KEY MANAGEMENT PERSONNEL, TRUSTEES. REMUNERATION AND RELATeD PARTY TRANSACTIONS The trustees comprise the key management personnel of the tharity In charge of dlrectlng and controlllng, running and operatlng the charitable company on a day to day basis. In the year ended 30 September 2025, the charity pald 3 tNstees and dlreclors. £31,481 In iespecl of indlvldual clinlcal counselling, tutoring and supervlsion seOnS and rtsnl {2024: £34,5071 The other trustees confirm that the amount paid is in the charitys best Interests and reasonable for the seryice Provided. Paym8nts totsllir¥J £969 were made to 3 truslees {2024'. £3,508) for reimbursement of expenses personally paid. Ther& were no other related party Iransaclions. No other payThents were made to any Ifusteeldlrector. 8. FIXED ASSETS Fro•hold property Flxtures. fittings and Total è4ulpmènt COST Al 1 October 2024 Addllions 182,898 4.535 167,433 At 30 Septomb•r 2025 162,898 4,535 167,433 DEPRECIATION At 1 October 2024 Ch8rge for th8 At 30 Septsmber 2025 60.080 6,290 66,370 2.423 422 62,503 6.712 69,215 2.845 NET BOOK VALUE At 30 September 2025 96.528 1.690 98.218 At 30 September 2024 102,818 2,112 104.930 9. DEBTORS 2025 2024 Debtors PrepayThents arbd accwed income 318 2.332 100 856 956 13
NEW ROMNEY COUNSELLING SERVICES UMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Charity Bank loan Creditors Deferred Incom8 Accruals 2.723 18.447 8.008 2.500 31.678 2,551 18,155 6,761 2.500 29,967 11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2025 2024 Charlty Bank loan (f8111ng du8 In 2-5 years) Charity Bank loan (f811ing due after 5 years) 12.834 41,301 $4.q35 12,028 44,830 56,858 The Charlty Bank Limited has a red charge dated 2 April 2014 over tha Charitsble companys freehold property a145 Hlgh Street, New Romney. TN28 8AH. The Charity Bank Limited 81so has a charge dated 25 November 2013 on the companls deposit account hgld with it. Interest is payable at 6.5% per annum. 12. ANALYSIS OF NET ASSEfs BETWEEN FUMDS 2025 2024 Unrestrlct•d R•stri¢ted Funds Funds Total Funds Unrestricted Restricted Funds Funds Total Fund5 Fixgd assets Net current assets Credltors falling due after more Ihan one year 98.218 67,489 98,218 67,989 104,930 64,684 104,930 65.184 500 500 54,135 111.572 54135 112.072 56,858 112.756 56,858 113,256 500 500 14
NEW ROMNEY COUNSELLING SERVICES LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 13. MOVEMENT IN FUNDS At 1 Oct Incoming Outgolng 2024 Resources Resou8$ Transfers At 30 Sept 2025 Restrlcted Funds: Folkg$tong & Hythe Dlstrlct Council 500 500 112,756 113,256 500 Unrostrfcted Fund 255,320 255.320 256,504 56,504 111.572 112.072 A110ct 2023 Incomlng Outgoing Resources Re80urces Transfers AI 30 Sept 2024 Restricted Funds.. Folkestone & Hythe Distrlct Council 500 500 500 Unresmcted Fund 140,702 141,202 212.149 212.149 240,095 240,095 112.756 113,256 Folkestone & Hytho Dlstrt¢t Coun¢ll- towards the cost of Tool4ox talks. 14. LIMITED BY GuARTEE AND REGISTERED OFFICE The charity Is a company limited by guarantoe registered in England and Wales. The registered offlce is.. 45 High Street, New Romney, Kent TN28 8AH Every member promlses, If the charity is dIs)Ived while he, sh8 or il remalns a member or within 12 months afterwards. lo pay up lo £1 towards the c0515 of dissolution and the liablliU89 Incurred by the charity while the corrtributor was a membef. 15