REGISTERED NO: 03974890 OFF THE RECORD COUNSELLING SERVICE INORFOLK) UMITED BY GuARAFEE ACCOUNTS YEAR ENDED 31 IAARCH 2022 nll, *ABJFL6OJ• 2211212022 COMPANIES HOUSE
15
OFF THE RECORD COUNSELLIIIG SERVICE INORFOLK) UMrtED BY GUARANTEE CONTENTS YEAR ENDED 31 IAARCH 2022 PAGES Directofs. Offir$ and Regislered Off Trustees. Report Atcwnl8nls Report ststemenl of Financial Actsvrties Balar Sheet Notes to the Flnancial Statements 9~13
OFF ThE RECORD COUNSELLING SERVICE {NORFOLK) LIMITED BY GUARANTEE ANNUAL REPORT The company is limited by gu8rantee and is a Ch registered with the Charity Commission. Th registered tharily wmber is 1088504. Directors Mrs M Herron Mr P Burnett Mr R Johnson Company Secretary Assumed by trustees Ch•irperson Assumed by Iruslees Trnasurer Mr P 8um8tt Trustws Mrs M Herron Mr P Burnett Ms L Ashby lappointed 17 March 20221 Registered Office and Prln¢lpal Address The Surgery 1 Trinity Street NOlCh NR2 2BQ Accounlants Hines Harvey Woods Limited Queens Head H(x The Street Acle NR13 3DY Bankers N81ional Westminster Bank P 1 Smallgate Beccles Suffolk NR34 9AB
OFF THE RECORD COUNSELLING SERVICE {NORFOLK) LIIAITED 8Y GUARANTEE TRUSTEES. REPORT YEAR ENDED 31 MARCH 21)22 Th8 trustees subrn(I their report aloNJ with the finanoal ststements of the charity for the year ded 31 March 2022. The financial slatemènts have been preparèd in accordance with the accounting policEs set out in note 1 to ihe finanual ststements and cc¥mpty wth the ChaS goveming documents, the Charities Acl 2011 and the Charitw SORP IFRS 1021. Gov•rnlng Do¢umènt organisabon is a charilable company Imited by guarantee. incorwrated on 17 Awl 2000 and regislered as a charty. The company was estsblishe(l under 8 Memorandum of Association which established the ckniects and F¥)wers of the charitsNe (xynpany and is govemed Lrnder rts ACleS of Association. In the evènt of the company beirvj wound up members a Tequired to ¢Mtribute 8n amount not èxcèÈdir@ £1. Thè charity doe5 not h8vÈ a share Cats1 and consequèntty no dTrvidds are payable. R•view of actr¥il•es Ouring the year Ihe charity's income decreased to £70.11012021 £93,581} and its fvnds deficit during the year amountet1 to £17,737. A summary of the financiaj results sèt wt on page 7. Rls Managwn•nt Th¥ trust&e5 h8ve thjring Ihè year continued to ievigw the rnajor risks to which the charity B exposed and to establish systems to mrtJ"93tè those risks Kkntsfied already covèred by the charity's existiThJ systems and risk management stralegies and controL%. Working for the public ben The trustees confim) Ihal, in exerCirj ihe¥ powers duti•s, they have compld th thèir duty to have regard to thè guidance on public bènèfit pu1Shed by the Charity Commission. Objects of the ¢h•rlty Thè COMpanS rtjiects are the proteclion and preseNath. of six11al. emolional and psychokngical hèalth by the provision of ccwjnselling and suptxwtive help io those in red thereof and the training of individuals or groups in the prowsKJn ol such CnSel11j and supportivè help. The company is a member of thè 8iits5h Association for Courwlling aWKI PsYctheraPY and CoLmselk)rs and Psychotherapists in Primary Care. Recrultmenl and appoinlment of Manayment Committee and tyg•nisat•on ofthe ¢h•rity The charity's activilEs are C(troNed by the twstees, all of are direclors. Thè trustees provKle servtts to the Company on a vc4untary basis. There can be to nine at any one time. The directors named beknv 811 held office ths yw. M Herron P Burnett R Johns Most new Irustees are alrèady familiar with the practical work of the charity ancl have a good working knoedge of its structure and oty"Ècts. Addibonalty. new trustees are required to familiarise ihemsefves with the goveming 4Uments and ledureS of the charity and the context within which It operates. The currenl and new tru$t88s mth.ng up the mwgement committee are led by its Chairperson arKI consKler. The obliga15 of Managemer)t Commrttee mèmtsers. The main docurnents which Set out ¢Jperats"onal framevnrk for the charity induding the Mèmofandum & Articles. ResourciNJ and the ¢yent financial F)SilK as set out in the btest published Accwnts. Futu plans and obJ"ectyves.
OFF THE RECORD COUNSELLING SERVICE {NORFOLK) LIMITED BY GUARANTEE TRUSTEES, REPORT YEAR ENDED 31 IAARCH 2022 InvÈstm•nt pow•vs Under the Merrnra1um and ArtKle5 of AsscKJ. the charity has Ihe rxy4¥8r to rnake any investrnents which Ihe trustees see fil. spa funds are inve51ed in intet bearing bank a¢cxwnts hi¢h Lsually have instant access. RSsk management Thè injstèes arè reviewing the 40r risks to the charty in accwdance with Ihe Stslement of Recommended Prdth"ce. A¢hièvèmént and prformanct The last year was another thalleryJing year 8$ we continue to emerge from the Covid-19 pandemic and gel clients and counsellors back to face to face counselling. A lifeline this year was the grants received through Norfolk Community Foundation, ongoiTrJ accèss lo Ihe HMRC furlough scherne for Ihè first part of the year as staff gradually tUrned to their usual pattem of work as counsellors reiumed to fac to fac. The ethos of the organisalion is to provide coun5elliThJ to everyone who needs it re9ardles5 of his or her ability to pay. The organisation relS on the donabons of clients. inc8 from contracts wilh other organisalK)ns, alon9 wilh any money secured through fur1ng oprthunits'e5 such as the grants received. We have a150 conknnued lo benefit from Gfft Aid daimed on donations from tsx paying Client5 ahhough this was I%er this year owng to less clients aThY lower taxab donattons. We continue(1 to maintain the usual high stsndards of professional perf0Mar of the agency and maintsined our crtraCt work with olher organisatitins. The high quality of our ¢xJunsellors is well known and is hekl in high regard by the medical profession in Nmich and thg Surrounding area and so feferrals from t1 SoUrS have been continually maintained. We have been encouraged by the confidencè in our skills exhibrted by c¥Jr main ferre1$ and also the organis8knons wllh which we have contracts. We have conbnued to provide a bcal seryice to Ih05e in need and also continued supporting Iho counsellors, conb"nuing professional devek)pment. As we approached thè end of IhÈ last financial year and began emerging from the pandemic we secured additional f(5 wiihin premises to alk)w us to retum lo face to face c£Junselling but in a safe way allowNJ s(Mial di5taneing by tsking a larger ollÈr providing more space to ¢ounsellors and staff when as well as more counselling riN)rTS offering more space. as well as a w?ibng area for clients. This hlVer increased our costs, paruy offset by grant lunding altccaled for expenditure across the last few months of the previous financial year and ihe fif51 few months of the finan¢i81 year 2021122. Th& Trustees maintain optimism fof thè future ol the aniSa[lOn attUgh recognisiThJ that costs wll have to be very carefully nKSnitored a9ainst irtome generated over the next financial year t any srtIall fvnded by the limitèd reseThfes aloNJ wth any further grants we a successful in obtaining. R•serves At the yeaf end the company had uniestricted funds of £25.466. Ccrfnpany policy is to match appli¢able expendittjre to its Strthd receipts. with any shortfall bein9 made goc%J from unfestrled fund5. The (tharity's poIY is lo èstablish SUGh reserves that arè needed to alknv it lo conb.nue lo meet its objectives for a period 016 rnonih5 rf all fuThJing cea5eil. WhiLsl reserves are curr¢nUy this level. given funding and inwme from self referred clients would gradually re(luce and contrad income is always paid in arrears, toyether with the projecled redUctn in nel costs in the next financial year, the tnjstees are 5ab"$fied the reserves afe sufficient for the next 12 months, the Oicy wll te kept under close review, and we will seek to inCSe reserves again in the meth.um term. . The direct(ws therefore confirn thal the CLpanY h3$ Suffici1 reserves availth to fuffil its oblHJations.
OFF THE RECORD COUNSELLING SERVICE (NORFOLK) LIMITED BY GUARANTEE TRUSTEES, REPORT YEAR ENDEO 31 MARCH 2022 R•sptsnsibl41ies of the boarf of trust••s The tsustees (who are also 1CtorS of Off The Recofil CounselliryJ SeThie (Norfolkl Limited lor the purposes of company lawl a responsiNe f(x prepariNJ the Tvustees. Report and the fina81 siaiements in accordance wilh applicable law and Unrte(l Kingdom Accountsng Standards IFRS 1021. Company Law re(lS the trustees to prèpare financial staternents tor e&h financial year which giv8 a true and fail view of the state of affairs of the chaIrfae company as at the balance sheet date and of its in¢oming Tesour¢es aThJ applic8bon of resources, induding income and expenditure. for the financial yeBr. In preparing these finan¢Kql statements. the trustees are required to.. selecl suitsble (OunDn9 l(leS arnl apply Ihem consistenuy: observe thè methods and principle5 in the Charities SORP.. make judgèments and eslimates thai are reasonabbè and prLwJent; state whether applicab UK AccounliThJ Slandards have been folbwed. subj'ed to any malerial departures disclosed and eXplaIr in the ffinancial statemenis,. prepare the financial StatentS on the gc¥ng cOrM basis unless rt Is inappropri8le lo wesume ltst the charity 11 ntirJe its "¥s11es. The twstees arè responsible for mainlaining prow accounlirKJ records which dtscltsse, with reasonable a¢cuiacy. the financial positK)n of the chanlable company at any time, and to enablè them as tnJstee5 to ensure the financ1 statements comply the Companies Act 2006. The Irustees #re also responsible for safeguarding Ihe assets of the charitable company, and hence for lakirKJ reason8blè steps for the preventson 8nd detection offraud and othef irwulartbes. Thi5 report has been prepared in a¢¢ordarr the speckal prow5ion5 of Part 15 of t Companies A 2006 relabng to small companiès and in accordance with thè Gèneral Direct$ siven by thè Chantiès Commission under SÈction 1451SXbl of Ihe Charities Act 2011. Events Since lh• end ot the p•riod Information relating lo evenls nce end of thè [r 15 gwén in the notes to thè financial statements. where applicable. Basis of preparatlon This report has been prepared in accotdance with the spec1 provisi¢)ns of Part 15 of the Cornpanies 12006 relating lo small companw. BY ORDER OF THE BOARO Mr P Burnett 21 Novembgr 2022
INOEPENDENT EXAMINERS REPORT TO THE TRUSTEES ON TME UNAUDITED FINANCIAL STATEMENTS OF OFF THE RECORD COUNSELUNG SERVICE INORFOLK) LIMITED BY GUARANTEE We report on the xcounls of Off the RecNd CothselliThJ Sernice (Norfojk) Lnnited for the year ended 31 March 2022 sel out on pages 7 10 13. R•sp*clive responsibili¢i•s of Iru$t••s and independent examiner The chanty's trustees (who are aLso the directors of the company for the purposes of company lawl are responsible for the preparation of the accounts. The trustees consider that an 8udit is not required for this year under section 144 (2) of the Charits'es Act 2011 {the 2011 Act) and that an independent examinabJn is rwded. HaviTrJ satisfied oursefves that the tharity is not subject to audil under company law and is eligible for independent examinathjn. it ts our responsibility to= examine the accounts under section 145 of the 2011 Act.. to follow the prLxedures laid down in the general DirectK)ns 9Nen by the Charity Commtssion Uer section 1451Sllbl of the 2011 Act," and lo state whether particulai matters have come to our attentK)n. Basis of independent examiner's statement Our examination was cèrried out ir) accordance with the General Directions given by the Charity Commission. An examination includes a review of the ac£ounliNJ rec4JTds kept by the charity and a comparison of Ihe accounts presented wilh those recorLls. 11 ajso includes consideTalK)n of any unusual iterns or disck)sures in the accounts, and seekirKJ expna1)nS from you as Iruslees onceming any sLh matters. The procedure5 undertaken do not provide all the evidence that woukl be required in an audit and consequentty no opinion i8 given as lo whelher the accounts present a 'Irve and fair view. and th? report is limiled to thiise matter$ set out in Ihe statemènt bèlow. Ind•p•nd•nt examIn•S slat•monl In connectitin with our examination. no matter has come to our attents.. whieh gives us reasonable cause to believe that in any material respect the requirements.. lo keep proper &(XKJnting records in accordance th section 130 of the 2011 Act.. and to prepare accounts which accord th the accounting records. compty with the accounting requirements of section 3% of the 2011 Act have not been met lo which, in our opinion. atten11 should be drawn in (wder to enable a proper understsnding of the accounts lo be reached. Hlnes Harvey Woods Llmlled Chartered Certified Accountsnts Queens Head House The Street Acle NR13 3DY 05 December 2022
OFF THE RECORD COVNSELLING SERVICE INORFOLK) LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTMTIES (INCLUDING INCOME AND EXPENDITURE ACCOUNTS YEAR ENDED 31 MARCH 2021 Unrtstrictsd Funds 2022 Unrestrict•d Funds 2021 Notes Incoming resources Income from generaed funds in furtherance of charity's objectives Donations 68.002 Investment Ir& 48 Job Relent Scheme 5.194 15,531 Council grant Total incoming resour¢t5 Charltable expèndiiure Cost of activities in frjrtheTan of Ihe charity's obiecls Govemance costs 10.000 26.075 33.336 61.772 51.621 Total charitable exp•nditure and lotal resources expended Net (deli¢it)l$urplus 87.847 84.957 {17.7371 8.624 Total fund$ broughl fiKward Total fund$ carried forward 43.203 34,579 £43.203 The statement of financial aclivities incJdes all gains arKI hmes recc3nised in the year. AN incoming resources and resour expended derive fr(Mn continuing activrt*s. The slalement of financial actNities includes all gains and losses recognised in the r. The deficit for the year for Companies Act purposes totaL8 £17.737 (2021 surplus £8.624).
OFF THE RECORD COUNSELLING SERVICE (NORFOLK) LIMITED BY GUARANTEE BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 Notes Curr•nt assets Debtors 6.lJOO C8stt at bank and in ho1 23.011 43,522 29.011 49,522 Current Il•bilitie$ Creditors Amounts falling due within one year Net current assets and net assets 3.545 6.319 £25.466 £43.203 Fund$ Unrestrided funds 10 25,466 43.203 £25,466 £43 203 The company is entrtled to exempl from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022. The membets have not required the company to obtain an audit of its financial slalements for the year ended 31 March 2022 in accOrdar with Sedion 476 of the Companies Act 2006. The directors acknowledge their responsibilities for: la) ensuring that the company keeps accwnb.ng reccmds which comply wih Sections 386 and 387 of the Companies Ael 2006 and Ib) preparing financial statemen15 which gwe a true and fair of the stale of affairs of the company as al the end of each financial year and of its profil or k)5s for each financial year in accordance with the requirements of sectn5 394 aThJ 395 and which otherwise comply with the requirements of the Companies Act 21KIS relatiThJ to financial statements. so far as applicable lo the company. The financial statements have been prepared in acc*)rdance wtth the special provisK)ns of Part 15 of the Companies Act 26 reLg1ing lo small companies and wth the Fin8ntyal Reporb'ng Standard for Smaller Entities (effective January 20151. Approved by the trustees on 21 November 2022 and sMJned on its behalf by Mr P Bumett P6lbLI Bwr Dlrectorftruste• Mrs M Herron MoLLie PleYYD Direetorltrustee
OFF THE RECORD COUNSELLING SERVICE {NORFOLK) LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 PAARCH 2022 ACCOUNTING POLICIES a. Basis of preparation These financial slatements have been ptepared in aeeordance with the provisions of Secbon ".1A "Small Entities" of Financkql Reporting Standard 102 "The Financial Reportir¥J Standard applicable in the UK and Republic of IreLand' and the Compantes Act 2006. The ffinanCl statements h8ve been wepared under the histOriC81 eosl convention. The financial stalements have also been prepared in aecordano with Ihe Chariknes Act 2011 and the charits SORP {FRS 102}. The princip81 ac(x)unlir#J polKxes adWe(l in the preparalion of ihe finarKial statemènts are 8S follL)ws:_ b. Golng concern The accounts have been prepared on a going con¢em basis on the grourth that current and future sources or funding supwrt will be more than ad4uale for the company's immediate needs. In determining this, the trusteès have conSided a perM)d of bvelve months frorn the date of approval of these financi81 statèmènts. However, the trustees hav8 identifd the need for greater income and reduced fixed cosls to ènsure that the company has SUfflent funds to continue its charitsble objèctives over a longer perKJd of time. c. Incoming r•sour¢es Income"from operatiNJ aclivilw of the.chari$ is included in.the period in which charity is entitled to the income. d. Donalions and grants Income from donations and grants is irKluded in inc(Mning resources these are receivable. except as folkyws: When doncts specrfy Ihal donations and grants given lo the charty mLtst be used in lure acccnt1ftg periThts, tr* income ts deferred until those periods. When donors specfy that donab"¢)ns and grants are for particular restricted purposes, which do not amount lo pre4oftdrtKJnS ardIng entitlement, this income is included in incoming reswrces of reslricled funds v4hen receivab. Interest receivable Interest is Cluded wthen receivatle ty the charity. f. Rtsources expended Resources expended are included in the Staternent of Financial Activities on an accruals basis. inclusive of any VAT which cannot be recovered. Expenditure relates lo.. Cost of ath'vities in fijrtherance of the charity's obiectwes Governance costs asxKialed wth the administration of counselkjrs and the charity.
OFF THE RECORD COUNSELLING SERVICE (NORFOLK) LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 IAARCH 2022 1. ACCOUNTING POLICIES (cont) g. Fund a¢¢ounting Funds held by the chanty are either.. unrestn.cted general funds - these are fvnds which can be used in accordan with the Charrtab obj.ects al the di8crelK)n ol the trustees_ The Charis policy ts to estsblish sueh reserves that are needed to allow il to continue lo meet its 0.eCtiVeS for a period of six mortlhs rf aN furwjing ceased. At the year end the trustees eonsrder thot an unreslrthd reserye of £25.466 is sufftienl to meet this p)licy. Deslgnated lunds - these funds are set aside by the trustees out of unrestricted gèneral funds for specrfic future purtM)ses or projects. 'Further explanatK)ns of the nature aTrJ wrFose of each frjnd ncluded in the notes to the financi81 ststemenls. LEGAL STATUS OF THE CHARITY The Charity i% a company limrted by guarantee and has rKJ share capital. The liabilty of each member in the event of winding up is limited lo £1. DONATIONS 2022 2021 -44 Donations and trainry inc£)me Grft 8KI tsx Contract income 52.835 6.412 52.023 4.019 11.960 £64.868 £68.002 INvesTMENT INCOME Investment irKome represents Inte$1 re¢eNable on bank and building society deposits. COST OF ACTNITIES IN FURTHERANCE OF THE CHARITYS OBJECTS Total 2022 Total 2021 Counselling staff Training 33,336 15 £26.075 £33.336 10
OFF THE RECORD COUNSELLING SERVICE {NORFOLK) LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 IAARCN 2022 MANAGEMEKT ANO ADMINISTRATION OF THE CHARftY Total 2022 Total 2021 Establishment expenses Administration and running costs 10,992 50.780 4.958 46.663 £61,772 £51,621 These costs indude the cost of werrmses us&J ty the counselknrs in ts Ferlormance of their duties. The trustees do not receive re¢mtrsemeTrt of eXperS for their dutES as trustees. DEBTORS Amounts due within one ythv Total 2022 Total 2021 Other debtcffs £6,C(K) £6.ODO CREDITORS- Amounts falllng due withln one yur Total 2022 Total 2021 Trade creditors AccTuJs 2.095 4,939 1,380 £6.319 There were no creditors due after more than one ye*.
OFF THE RECORD COUNSELLING SERVICE {NORFOLK} UMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 RESTRICTED FUNDS There are no restrthd funds in the company al the year end. 10. UNRESTRICTED FUNDS At 1 April 2021 Net movement in funds for the year Al 31 Marth 2022 43.203 17.737 £25.466 11. ANALYSIS OF NET ASSETS BETWEEN FUNDS UnrestrJcted Funds Cash at bank Other debtors CredilcKs 23.011 3.545 £25.466 12. RELATED PARTY TrANSACTIONS Lisa Burnett, the wrfe of Paul Bumett. a trustee and director of Ihe ccKnpany. is ernployed by the company as an adrrini5trator. The cosi of employing her for the year was £12.07912021 £11,653) 13. TAXATION The charity is exeriw from tax on inc(Nne arKJ gains arising from its charitable obieclNes. 14. TRUSTEES During the year. no remuneratM)n or re-iMburseftnt of expenses was paid lo the charity's trustees. 15. STAFF COSTS Wages and salaries 29,410 No emoyee earr*d £60,(rfXI p.a. t mfft in year. 16. AVEIiAGE NUMBER OF EMPLOYEES The average number ofemployees durirwJ the year was 312021- 3). 12
OFF THE RECORD COUNSELLING SERVICE INORFOLKI LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 IAARCH 2022 17. ULTIMATE CONTROLLING PARr( The trustees (who are also directors of the company for the PL1rseS of company law) have ulb'male control over all the affatrs of the ¢NgarSatioft. 13
OFF THE RECORD COUNSELLING SERVICE {NORFOLK} LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022 2022 2Q21 INCOME Donations and training inccrfne Contract income 52.834 55.923 5.622 6,412 5.194 8.060 4,019 15,531 10.0 Grfl aid lax Job Relention Scherre Council grant Inlerest received 70.110 93.581 EXPENDITURE Share of utility expenses Adrninislration. trfx)kkeepNng and c(MJnselling coc*dination costs Counselling staff and supervision Telephone Postage. stationery and books Advertising Insufance 10.993 4,958 41,413 26.060 39.827 33,336 969 1.024 2,246 203 162 1,429 1,368 405 Repairs and renewaL% Training Subscriptions aThJ donatnS Accountsncy 3.747 15 636 243 1,374 1,402 (87,847) 184,9571 Net (deficltysurplus {17.737) 8.624 IDEFICITVSURPLUS TRANSFERRED TO RESERVES (£17.7371 £8.624 14
OFF THE RECORD COUNSELLING SERVICE (NORFOLKI LIMITED BY GUARANTEE EThACTS FROM FINANCIAL STATEMENTS FOR YEAR ENDED 31 IAARCH 2022 STATEMENT OF FINANCIAL ACTIVITIES Total Funds 2022 Total Funds 2021 Income ReSoUeS Donations Job Retention Scheme Council grant Investment income 68,002 15,531 10,000 48 5.194 70.110 93.581 Charitsble Expendlturè Cost of aCtiwtS in furtIran of ts charities objectives 27.016 33,336 Managing and administering the charity 60.831 51.621 87.847 84,957 Net movement in funds in ye8r 117.737) 8,624 Toial funds brought forward Total funds at year end 43.203 34,579 £25.466 £43 203 BALA14CE SHEET AT 31 PIARCH 2022 2022 2021 Current assets Debtors 6.000 Cash al bank arKI in hand 23.011 43.522 29.011 49,522 Current liabilities Creditors Amounts falling due within one year Net current assets and net a$$ets £25.466 £43,203 Funds Unrestricted funds 25.466 43,203 £25.466 15