REGISTERED NO: 03974890 SIGNED COPY OFF THE RECORD COUNSELLING SERVICE (NORFOLK) LIMITED BY GUARANTEE ACCOUNTS YEAR ENDED 31 MARCH 2021 111 111 lllN *OAJZEZ411¢ 212r2021 COMPANIES HOUSE A25
OFF THE RECORD COUNSELLING SERVICE {NORFOLK} LIMITED BY GUARANTEE CONTENTS YEAR ENDEO 31 MARCH 2021 PAGES Directors, OtTicers and Registered Office Trustees. Report Accounlanls Report ststement of Financial Activities 8alan Sheet Notes to the Financial Statements 10-14
OFF THE RECORD COUNSELLING SERVICE (NORFOLK) LIMITED BY GUARANTEE ANNUAL REPORT The company is lim¢ted by guarantee and is a charity registered with the Charity Commission. The registered charity number is 1088504. Directors Mrs M Herron Mr P Bumett Mr R Johnson Company Secretary Assumed by tnjslees Chairperson Assum9d by trustees Treasurer Mr P Bumett Trustees Mrs M Herron Mr P Burnett Mr R Johnson Registered Office and Prfnclpal Address The Surgery 1 Trinity Street Notwich NR2 28Q Accountants Hines Harvey Woods Limited Queens Head House The Street Acle NR13 30Y Bankers National Weslminsler Bank PIC 1 Smallgate Beccles Suffolk NR34 9AB
OFF THE RECORD COUNSELLING SERVICE INORFOLK) LIMITED BY GUARANTEE TRUSTEES, REPORT YEAR ENDED 31 MARCH 2021 The trustees SLJbmit Iheir report along wth the financial ststements ol the charity for the year ended 31 March 2021."The finanaal statements have been prepad in a¢cordan¢e with the accounting poliaes set out in note 1 to the financial statements and ¢LNnply with the charity's goveming documents. the Charities Act 2011 and Ihe Charities SORP IFRS 102). Governing Document The organisation is a charitable company limited by guarantee. incorporated on 17 Apftl 2000 and registered as a charity. The company was established under a Memorandum of Associaiion which established the objects and powers ol the tharilable company and is govemed under its Articles of Assoaation. In Ihe event of the comparby being wound up members are required to contribute an amount not exceeding £1. The charity does not h8ve a share capital and Consequently no dividends are payable. Review of activities During the year the charity's incL%ne de¢re3sed to £93,581 (2020 £101,926) and its funds surplus dullng the year amounted lo £8.624. A summary of the finanual results is set out on page 8. Risk Managernent The trustees have durin9 the year continued lo review the major risks io which the charity is exposed and lo establish systèms to mitigate those risks identified not already covered by Ihe charity's existing systems and risk management strategies and controls. Working for the public benefit The trustees confirm that, in exercAsing their power5 and ¢Julies. Ihey havè complied with their duty to have regard lo the guidance on public benefit publisheLI by the Charity Commission. Objects of the charity The company's objects are the protection and preservatson of spiritual. emotional and psychological health by the provision of counselling and supportive help to those in need thereof and the training of individuals or groups in the provigon of such counselling and supportive help. The company is a member of the British Asso¢iation for Counselling and Psychotherapy and Counsellors and Psycholherapists in Primary Ca. RÈcruitm•nt and appointment of Management Commfftee and organisation of th¢ ¢harhy The charity's activities are ctrOlled by the trustees. all of whom a diwlors. The trustees provide services to the company on a voluntsry basis. There can be UP to nina al any one time. The directors named below all held offe during the year. M Herron P Bumett R Johnson Most new tnjslees are already lamiliar with the wactitxl V•YJrk of the Charity have a good working knowledge of its structure and objects. Addib"onally, new trustees are required lo familiarise themselves th the governing documents and procedures of the tharity and the context within which it operates. The Current and new trustees making up the management committee are led by its Chairperson and consider.. The obligalions of Manageffjenl Committee rnembers. The main documents which set out the operational framework for the charity including the hAemorandum & Artidès. Resourcing and the Crn1 financial positKJn as set oul in the latest published Accounts. Future plans and obieclives.
OFF THE RECORD COUNSELLING SERVICE (NORFOLKI LIMITED BY GUARANTEE TRUSTEES. REPORT YEAR ENOEO 31 MARCH 2021 Investmènt powers Under the Memorandum and Artides of Asswialion. the charity ha5 the power to make any inveslmenls which the trustees see fil. Spare funds are invested in interest bearing bank accounts which usually have instant access. Risk management The trustees 8re rèviewing the maiw risks to the charity in acwrdance wth the Statement of Recommended Practice. Achiev¢m¢nt and performan The last year was another challenging year a5 we navigaled orwng uncertainties owing lo the Covid 19 pandemic. Throughout this period counselling moved lo predominanlly MOte counselling by way ol telephone, Skype. Zoom etc. However. not all dients moved to remote counse11ing thus income was less than previous years. We balanced our caslfflow where wjssible through negotiatrng a rent dctIon from Trinity Street Surgery, the furfough scheme as the admini51rab.on requ1MentS signific2ntly diminished owing lo the office being dosed, less ¢ounselling taking place and counselling that was taking place beiThJ remote with ¢ounsellors overseeiny these bookings week to week meaning less work lor the administration learn. Therefore. two of the thrèè administrabve staff were furtoughed to preserve their ernploymenl and retain their expertise for post-pandemic reinstalemenl of services and future restoration and growth of the organisation. The ethos of the organisalion is to prow¢Je counselling to everyone who needs it regardless of his or her ability to pay. The organisation lieS on Ihe donati$ of dients. income from ¢tracts wth other organisalions. along with any rnoney secured through ftjnding opportunities such as Ihe grant we received frorn Norfolk Communily Foundation thts year. We have also continued lo benefit from Gift Aid daimed on donations from tax paying clients. We continued to maintain Ihe usual high sland8rds of Professional perf0mlan of the agency and maintained our contract work with other organisations. The high quality of our counsellors is well known and is held in high regard by the medical profession in Norwich and the sutrounding area and so referrals from these sovrces have been conlirhually maintained_ We have been encouraged by the confidence in our skills exhibiled by our main referrers and also Ihe organisations wth which we have cxjntracts. We have continued to provide a local serwce to those in need and also continued supporting the counsellots. ntInuIng professional development. As we approached the end of the financial year and began emerging from the pandemic we secured additional rooms wilhin our premises to allow us to retum to face lo face counselliro but in a safe way allowing soci31 distancing by taking a larger offer providing more space to counsellors and staff when on- site as well as more counselling rooms offering more space. as well a5 a waib.rbg area for dients. We were very grateful for the £10.000 grant that we received towards the end of our financial year from Norfolk Community Foundation which meant that we had a small surplus at the financial year erKI, although we were operatiro at a loss for the year prior to the grant being Ceive. Grant monies were allocated for expenditure across the last few fflonlhs of the financial year ending Mar¢h 2021 and the first few months of rinancial year 21122. A5 the financial year ending March 2021 concluded and having received a grant towards costs and supporting the work of the organisalion as well as the roll-otjt of the vaccine programme providing hope for easing ol lockdown and futu stsbility of the economy, the Twslees fell oplimisli¢ about the future of the organisalion. Reserves Al the year end the company had unrestrted funds of £43.203. Company policy is to matth applicable expenditure to its restricted receipls. any shortfall being made good from unrestricted funds. The charity's policy is to establish suGh reserves that are needed to allow it to continue lo meet 115 objeclives for a period of 6 months rf all funding Ceased. Whilst reserves are currenuy below this level. given funding and income from self mferred dienls would gradually reduce and contract income ts aayS paid in arrears.
OFF THE RECORD COUNSELLING SERVICE INORFOLKI LIMITED BY GUARANTEE TRUSTEES. REPORT YEAR ENDED 31 MARCH 2021 logelher with the projected reduction in net (x)sts in the next financial year. the Iruslees are satisfied the reserves are sufficient for the next 12 months. the policy will be kept under closè review, we wll seek lo increasè rèserves again in the medium temi. The directo thefore confimi that the company has suffiuent reserves available to lulfil its obligations. Responsibilities of the board of trustees The trustees (who are also direclors of Off The Record Counsellin9 Service {Norfolkl Lim((eil for the purposes of company lawl are reswnsible for preparing the Tnjstees. Report and ihe financial ststements in accordance wlh 8p1¢8b1e law and Unite(l Kingdom Acc(NJnb"ng Stsndards IFRS 1021. Cornpany Law requires Ihe trustee5 to prepare financial ststements for each finanaal y8ar which give true and fair view of the stsle of affairs of the charilable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure. for the financial year. In preparing these finanrAal statements. the truslees a QuIred to.. select suitable accountin9 poliaes and 8pply them consistently.. observe the methods and principles in the Chafities SORP.. make judgements and estimates that are reasonable and prudent: state whether applicable UK Account4ng S¢andards have been followed. subject to any material departures disdosed and eXained in the financial slalements: prepare the finanaal statements on the going concem basis unless rt is inappropriate to presume that the charity will continue ts actNrties. The trustees are respsIble for maintaining proper accounting CordS which disdose, with reasonable accuracy. the financial position of the charitable company at any bme. and to enable Ihem as irustees lo ensure the finanaal statements comply wlh the Companies Act 2006. The trustees a also responsible for safeguarding the assets of the charilable company, and hence for taking reasonable steps for the prevention and detection of fraud and othei irregulari¢ies. This report has been prepared in accordan¢e with the speryal provisions of Part 15 of the Companies Acl 2006 relating lo small companies and in accordance wth Ihe General DFre¢tions given by the Charities Commission undei Section 145{51{bl of the Charities Act 2011. Events Since the end of th¢ p•rlod Infom)ation relating to events since the end of the period is given in the notes lo the financial statements, where applicable. Basis of preparation This report has been prepared in accordance wTth the special provisions of Part 15 of the Companies Act 2006 relating lo srnall companies. BY OROER OF THE BOARD Mr P Bumett 29 November 2021
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES ON THE UNAUDITED FINANCIAL STATEMENTS OF OFF THE RECORO COUNSELLING SERVICE (NORFOLKI LIMITED BY GUARANTEE We report on the accounts of Off the Record Counselling Service (Norfolk) Limited for the year ended 31 March 2021 sel out on pages 8 to 14. Respectlve responsibilities of trustees and independent examiner The charit*s trustees (who are also the directors of the Company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 12) of the Chanties Act 2011 (the 2011 Act) 8nd that an independent examination is needed. Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent ex8minalion. il is our responsibility to_. examine the accounts under section 145 of the 2011 Act.. to follow the prctedures laid down in the general Directions given by the Charity Commission under section 14515)Ibl of the 2011 Act.. and to stale whether particular matters have come to our attenti(. Basls of independent examinees statement Our examination was carried out in accordance with the General DirectK)ns given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the aecounls presented with those records. 11 also indudes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit and consequently no opinion is given as to whether the accounts prtseni a 'true and fair view, and the report is limited to those matters sel out in the statement below. Independent eXamineS statement In connection with our examinaon, no matter has come to our attention= which gives us reasonable cause to believe that in any material respect the requirements., lo keep proper accounting records in accordance with section 130 of Ihe 2011 Act,. and to prepare aceounis which accord wth the accounting records, comply with the accounting requirements of secknon 396 of the 2011 Act have not been met to which, in our opinion. attention should be drawn in order to enable a proper understanding of the accounts lo be reached. r_(-i_i•LJ, Hines Harvey Woods Li Chartered Certrfied Accounlants Queens Head House The Street Acle NR13 3DY
OFF THE RECORD COUNSELLING SERVICE INORFOLK) LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNTS) YEAR ENDED 31 MARCH 2021 Unrestricted Funds 2021 Unrestricled Funds 2020 Notes Incoming resources Income from generated funds in furtherance of charity's objectives Donations 68.002 101.875 Investment income 48 51 Job Retention Scheme 15.531 cn¢11 grant Totsl incoming resources Charitable expenditure Cost of actiwlies in furtherance of the charity's objects Governance costs 10.000 93.581 101.926 33,336 51,621 52.262 62.558 Total charitable expenditure and total resources expended Net surplusl{deficitl 84.957 114.820 8,624 (12.8941 Total ndS brought fonvard Total funds carried forward 34.579 47.473 £43.203 £34.579 The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities. The slalement of financial activities includes all gains and kjsses recognised in the year. The surplus for the year for Companies Acl purposes tolals £8,62412020 defiut £12.8941.
OFF THE RECORD COUNSELLING SERVICE INORFOLKI LIMITED BY GUARANTEE BALANCE SHEET AS AT 31 MARCH 2021 2021 2020 Notes Current assets Oeblors 6.000 14,580 Cash at bank and in hand 43.522 25.200 49.522 39.780 Currgnt liabilities Creditors Amounts falling due within one year Net current assets and net assets 6,319 5.201 £43,203 £34,579 Funds Unrestricted funds 10 43,203 47.473 £43.203 £34.579 The company is enlilled lo exemplion from audit under Section 477 of the Companie5 Act 2006 for the year ended 31 March 2021. The members have not required the company to obtain an audit of its financial slalemenls for the year ended 31 March 2021 in accordance with Section 476 of rhe Companies Acl 2006. The directors acknowledge their responsibilities for.. {a} ensuring Ihat the company keeps accounting records which comply wlh Sections 386 and 387 of the Companies Act 2006 and {b} preparing financial statements which give a true and fair view of the stale of affairs of the company as at the end of each financial year and of its profil or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial stslements, so far as applicable lo Ihe company. The financi81 stslements have been prepared in accordance with the spla1 provisM)ns of Part 15 of the Companies Act 2006 relating to small companies and wilh the Financial Reporting Standard for Smaller Entities (effective January 20151. Approved by the trustees on ...-..-.-............ 2021 and signed on its behalf by Mr P Bumett Direetorftrustee Mrs M Hewon MoLiit Hcyr Directorltrustee
OFF THE RECORD COUNSELLING SERVICE INORFOLK) LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021 ACCOUNTING POLICIES Basis of preparation These financial statements have been prepared in accordance wtth the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and Ihe Companies Act 2006. The financial stslements have been prepared under the historical eost convention. The financial stateff£nts have also been prepared in accordance with the Charities Act 2011 and the Charities SORP {FRS 1021. The prinapal atxounting 1leS adopted in the preparation of the financial statements are as follows:_ b. Going ¢on¢ern The accounts have been prepared on a going concem basis on the grounds that current and futLJre sources or funding support will be more than adequate for the company's immediate needs. In detemining this. the trustees have considered a period of e1ve months from the date of approval of these financial stslements. However. the InJslees have identified the need for greater income and reduced fixed costs lo ensure that Ihe company has SLtffiaenl funds lo continue ils charitable objectives over a longer period of lime. Incoming resources Income from operab'ng activities of the charity's objects is included in the period in which the charity is entstled to the income. d. Donatlons and grants Income from donations and grants is induded in incoming resources when these are re1Vable, except as follows.. When donors specify that donations and grants given to Ihe charity must be used in future accounting periods. the income is deferred until those penods. When donors specrfy that donations and grants are for particular restricted purposes, which do not amounl lo pre-conditions regarQing entrtlement. this income is included in incoming resources of restricted funds when receivable. e. Interest recelvable Interest is included when receivable by the charity- Resources expended Resources expended are induded in the Ststement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered. Expenditure relates lo: Cost of actiwties in furtherance of the charity's objectives Govemance costs associated with Ihe administration of counsellors and the charity.
OFF THE RECORD COUNSELLING SERVICE {NORFOLKI LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021 1. ACCOUNTING POLICIES {¢ont) g. Fund accounting Funds held by the charity are either. Unrestricted general funds - these are funds which can be used in accordance with the charitsble objects al the discretion of the trustees. The charity's policy is to establish such reserves that are needed to allow il lo continue to meet ils objectives for a period of six months if all funding ceased_ Al the year end the trustees consider that an unrestricted reserve of £43.203 is sufficient to meet this poIy. DeSnated funds these funds are sel aside by the trustees out of unrestricted gener21 funds for specific futu purposes or projecls. Further explanations of the nature and purwse of each fijnd is in¢ludeé in the notes lo the financi81 slalements. LEGAL STATUS OF THE CHARITY The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1. DONATIONS 2021 2020 Donations and training income Gift aid lax Contract income 52.023 4.019 11,960 71.851 16.988 13.036 £68.002 £101.875 INVESTMENT INCOME Investment income represents interest receivable on bank and building soryety deposits. COST OF ACTIVITEES IN FURTHERANCE OF THE CHARITY'S OBJECTS Total 2021 Total 2020 Counselling sl8ff Training 33.336 51.682 580 £33.336 £52.262 10
OFF THE RECORD COUNSELLING SERVICE (NORFOLKI LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021 MANAGEMENT AND ADMINISTRATION OF THE CHARITY Total 2021 Total 2020 Establishment expenses Adminislratson and running costs 4,958 46.663 10.047 52.511 £51.621 £62.558 These costs include the cost of premises used by the counselbrs in the performance of their dutses. The trustees do not receive reimbursement of eXnSeS for Iheir duties as trustees. DEBTORS Amounts due within one year Total 2021 Total 2020 Other debtors 6.000 14,580 £6.000 £14.580 CREDITORS- Amounts falling due within one year Total 2021 Total 2020 Trade credrtors Accruals 4.939 1.380 3.881 1.320 £6.319 £5.201 There were no creditors due after more than one year.
OFF THE RECORD COUNSELLING SERVICE (NORFOLKI LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021 RESTRICTED FUNDS There are no restrieled funds in the company at the year end_ 10. UNRESTRICTED FUNDS Al 1 April 2020 Net movement in funds for the year At 31 March 2021 34.579 8,624 £43,203 11. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Funds Cash al bank Other debtors Creditors 43.522 6.0(X) . 6.319 £43.203. 12. RELATED PARTY TRANSACTIONS Lisa Burnett. the wife of Paul Bumett. a trustee and director of the company, is employed by the company as an 8dministralor. The cost of employing her for the year was £11,65312020 £12,829). 13. TAXATION The charity is exempt from tsx on income and gains arising from its charitable objectives. 14. TRUSTEES During the year, no remuneration or re•imbursement of expenses was palé to the chaiity's trustees. 15. STAFF COSTS Wages and salaries 28.314 No employee earned £60.0(K) p.a. or rnCe in either year. 16. AVERAGE NUMBER OF EMPLOYEES The average number of employees during the year was 312020- 3). 12
OFF THE RECORD COUNSELLING SERVICE INORFOLKI LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021 17. ULTIMATE CONTROLLING PARTY The Iruslees (who are also directors of the company for the purK)oses of company law) have ultimate control over all the affairs of the organisation. 13
OFF THE RECORO COUNSELLING SERVICE INORFOLKI LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021 2021 2020 INCOME Donations and training income Contract income 55.923 8.060 4.019 71,851 16,988 13,036 Gift aid tax Job Retention Scheme 15,531 10,000 48 Council grant Interest received 51 93.581 101.926 EXPENDITURE Share of utility expenses Administration. bookkeeping and counselling coordination costs Counselling staff and Supervis9n Telephone Postage, stationery and b¢Xsks Advertising Insurance 4,958 10.047 39.827 33.336 969 47.816 51,682 1,084 382 2.246 203 203 1,368 1.291 Repairs and renewals Training Subscriptions and donations Accountancy 405 580 243 415 1.402 1,320 {84.9571 1114,820) Net surpluslldefi¢it) 8.624 (12.8941 SURPLUSI{DEFICITI TRANSFERRED TO RESERVES £8.624 (12,8941 14
OFF THE RECORD COUNSELLING SERVICE {NORFOLKI LIMITED BY GUARANTEE EXTRACTS FROM FINANCIAL STATEMENTS FOR YEAR ENDED 31 MARCH 2021 STATEMENT OF FINANCIAL ACTIVITIES Total Funds 2021 Total Funds 2020 Income Resources Donations Job Retention Scheme Council grant Investment income 68.002 15,531 10.000 48 101,875 51 93.581 101,926 Charitable Expenditure Cost of aclivilies in furtherance of the charibes objectives 33.336 52,262 Managing and administering the charity 51.621 62.558 84,957 114.820 Net movement in fvnds in year 8.624 112.8941 Total funds brougPtl foThvard Total funds al year end 34,579 47.473 £43,203 £34.579 BALANCE SHEET AT 31 MARCH 2021 2021 2020 Current assets Debtors 6,000 14.580 Cash at bank and in hand 43.522 25.200 49,522 39.780 Current liabilities Creditors Amounts falling due wthin one year Net Current assets and net assets £43,203 £34,579 Funds Unrestricted funds 43,203 34,579 £43.203 £34.579 15