Charlty registrdtion number 1097354 (England and Wal9$1 Company regi8tratlon number 04630654 KERNOS CENTRE TRUSTEES. ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 KERNOS CENTRE CONTENTS Page Offttrs reports Trustees rep)rt 12-13 Independent examinevs rèport 14 stalement of financiaj aclivittes 15 Balance sheet 16 Notes to Ihe finanaal staternents 17-23 Kernos Centre Ta￿￿K￿￿$vUl￿SIUrth¢r The Kernos Centre Chairnian's Report- AGM: March 2025 In 2024 we Saw the contlnued Impact on the sooal and economlc Ilves on the people of the United Kingdom. Famllles and young people are flndSng It tough to make ends meeL Kernos Is proud to have maintaSned a hlgh 51andard of counselling quality, Supervi￿On, outcome, and govemance during 2024 our 21st year of operation. "The Big Mental Heath Report- 2024, Commi￿lOned by'mlnd, and Support￿ by the'centre for Mentsl Health. te]Is us that-°One in four In England will experience a mentsl I￿alth problem at some polnt each year- and the same for one in five for children and young t£ople. 19% of Women in England were more Ilkely to ￿Port evrIen￿ of depresslon or anxEety, compared to 12% of Men. 7.8% of Adults In the UK felt lonely'always or often. ... In 2023, 6,069 deaths registered In England & Wales were attri￿ted to suiade, with 750h of the ctlms beiThJ Men. Kemos is still providing vldeo-conference based counselling after COVID made It dlfflcult to cary out fa￿-tO-fa￿ counselllro. Uslng this technology. we have continued to provlde a way to gtve counselling thays suitsble for dlents who a￿ vulnerable, or find it dtfficult to travd. Kemos has contin￿d to engage wlth local Buslne55es, Counals, FOUnda￿On$, Club5 and Health Servl providers to obtaln fundlng toward our obJectlve- whlch Is, to make counselling accessible to all. As always, Kemos has looked to speciallst areas and contratts to keep funded, our work with the young people In &)uth Suffolk, has enabled us to maintain relationships with local Education services, and to prowde counselling for pupils at South Suffolk schools. Kernos Is also pleased to be able to help Carers who are placed under extreme pressures In loo￿ng after friends, family, and Membe￿ of our community. I pass on a heart-felt thanks from us all, to all thgse wh) have prwd&J money to us so that we can provide our ser￿￿. What we do is of Wdlue to our community. Funding is sorely needed to keep the Centre running, and stsff at all levels do thelr utmost to ensure that funding recelved Is focussed on pn)vldlng counsdllrrfj. Kemos has helped over 5,300 clients Sn￿ opening in 2003 - wlth 355 dbents referred In 2024- This is a small rise on 2024- but we believe that there will continue to te an increaslng need for Kemos to complex and varted soaal pressures on the shoulders of people throughout the UK. Trustee and admlnlstrat(on volunteer staff have been malntalned to support the operation ￿th hard work lone to secure funding through grants, 5￿jaI events, Sponsor￿ ftJndrai51ngi and donabons to our ￿ntre. Agaln, I would Ilke to thank Chrfs Boathrlght for her conb'nued commitment to Kemos ... It was her ￿510n that created the Kerry)s Centre ￿nty kn year5 ago, and her supwt of and Contribu￿on to all aspects of Kernos has been tireless & enthuslastlc ever SI￿1 It was wonderful to leam of a)ris' well-deserved award of a British Empire Medal In the King's New Years Honours, reuJgnlsiNJ Servi￿ to m￿ts1 Health In Slrffolk. OurTrustees have met ￿gulartY through0￿ 2024 and have Con￿n￿ed tr) gfve thelr conslderdyon to the major risks and b￿neSS needs to which Kemos is exposed. We are satisfied that systems and procedures a￿ in pla￿ a￿j due diligence has been glven to manage those dsks & exposures. We have lost two TrLSStees durlng 2024 and added three (John Franas, Janet Trawley & Adam Tozer) to maintsin a multI-fa￿ted team. A pro-adve recnjltsnent p)licy has allowed us to maintsin kn dinical SupeNisors and Ten CcMJnselbrs Into 2024. We have responded to a need to balan￿ growing waiting lists with the funding available to prwde counselllng servlces. A blg than￿ goes to our counsdlors, stsff and volunteers who glve thelr tlme and effort to keep the Centre running and funded. Kernos staff & Voluntee￿ have £Y￿lled through tough times In 2024 to contlnue to firKi innovative ways to obtaln fvndlng and donatlons to keep ￿r Centre running. Kernos Centre Ta￿ng￿￿￿5￿I&1nKfllrther Kemos are fortunate to have Peter Brown and AnA4bel Wyatys continued management of the day-to-day running of tFE Centre. I protx)5e a vote of thanks trs Annabel armj Peter and their team of volunteers- for thelr tirdess and valuable work. I'd also Ilke to acknowledge the excellent work done by our Counsellors who malntain a professlonal and dedicated approach to our dients- and offer a heart-felt thanks from all the Trustees for their continLkd aS&Stan￿ with Centre Fun&irrfJ through tough times over r￿nt years. A I￿9 Yhank you, goes out to the numerous; groups, dubs, indi￿dUalS, MWS, Cwnals, the Sudbury Communtty Foundadon, Busnesses, Centres, Rotary Groups, Golf aub5, Muslc Festlvols, and other (￿anIS3￿0ns who have glven us donations and grants. They have enabled us to keep providing our SerVi￿s. I'd like to thank our Mayols and Councillorfs for thelr contSnued interest and support. We offer ncere thanks to Coundllors Jan & Adrfan 05boume for their long-term support ... 2025 will orKe again, be a dlffiojlt year for Kernos a￿1 for all Charities. Communrties and famllles a SIO￿v,he8]ing'_ through decreaslng disrupts'on and re5toriThJ some'certainty, to Ftople, business, and communlties. Funding awailable to charfties wlll always be scar￿1 With the NHS struggllng to maintain targets and its core funding, Kemos wlll be one of many needing cash to ensure our o)nttnued work with people of all ages in our local cornrnunity. Whlle we wlll contlnue to tske every opportunity to bid for speclallst and ring-fenced donatlons, we will also k)ok for new and innOVa￿ve SoUr￿S of core funding to keep K￿n05 afloa¢ and our alm will be to continue to pdoritise fund-ralslng to k￿p the centre operatiorfil and waltlng Ilsts managed. Social medla and websTte Initiatives ￿11 help In reathlng out to both those who (an help us, and those who need our hdp ... In our l3v￿ty-5ec0nd year, Kernos conttnues to foujs upon provldlng hlghquallty sthces to our local communlty. Our objectives continue to be to provide a wide range of counselling seNiw, and where P055ible, to assist wple who may not have the Income to get the emotional support they need. While funding pressure5 Push short-term operadonal Issues upon'us, Kernos will continue to look toward longer-term projects to keep itself embedded in the Sudbury and Cornard communltles. Graham Hlll Chalrman- The Kemos Centre 14th Marth 2025 KERJNOS CENTRE Officers, Reports For the year ended 30th September 2024 Treasllrer's report Our accounts for the fmancial year ending 30th September 2024, compiled by our accountants Moore Green, show our income for the year was £122,904 (versus £133,462 in the previo.us year). Expenditure was £141,629 (versus £114,698 in 2023). Total funds at 30th September 2024 stood at £66,372 versus £85,097 last year, approximately 12 % of which is held as restricted funds for ￿tllre counselling and projects, and 88 % for unfunded counselling and as reserves. Net current assets stood at £64,213 on 30th September 2024 versus £82,957 irA 2023. Once again winning grants was very difficult, and despite a great deal of hard work by our team there was a further decline in funds raised for restricted funding. Here I must thank Suffolk Community Foundation, Colchester Catalyst Bures Music Festival, Sudbury and Great Cornard for their continued support. Excluding the Lottery funding we received in November 2023, other grants were £11,210, down from 16,879 in 2023. When you consider this figure was over £60,000 in 2021, it illustrates the difficulties facing all charities. It is no exaggeration to say that the grant we received from the National Lottery Community Fund, which amounted to £45,500 in the first year, kept the Kernos Centre afloat and enabled us to Continue. and indeed expand, our counselling efforts during the year. As I have reported in previous years the ability of our clients to contribute towards their counselling has been severely affected by the recent period of economic hardship. I am pleased to say there was some recovery in these contributions in 2024, and as we achieved a fL￿h¢r 170/0 increase in the number of sessions, overall contributions were higher at £37,000 against £29,000 in 2023. The average contribution was however still some 350/0 below pre- covid levels. After a truly exceptional year in 2023, other donations came back to a more normal level, at around £22,000 vs £79.900 in the previous year. We stepped up our efforts in fundraising and a special thank you must go to our Director David Morris in leading the charge on this front and raising a considerable sum himself. Reflecting a 17% increase in the number of counselling sessions, plus the infiationary impact on all costs, expenditure overall rose by 23 % . We hope that in the current year inflation will be less of an influence and that costs will simply be driven by the number of sessions we can achieve. The grant from the Lottery has stabilised our financial position and given us the plarforn] to do more counselling. However, we recognise that, even with that funding, we still have to run hard every year to cover the costs beyond that grant and we are constantly reviewing how we can achieve that. Once again a higher number of sessions means a greater load on the admin team and I would like to end by again offering my personal thanks to Annabel, Louise Nicola and all the volunteers who keep Kernos running efficiently every day. Peter Brown Finance Director March 2025 Officers. Reports Year Endlng 30th September 2024 REPORT ON COUNSELLING In the year ending 30 September 2024, we received 359 Referrals 241 For adults and 126 were for children & young people, with 30 being of primary school age. Since we opened in April 2003, as at the end of the financial year we had received over 5000 referrals for counselling support. At the end of 2024 the total stood at 359 referrals for counselling with clients aged between 5 and 93 years old. We have had 38 referrals so far this year. Waiting list At the end of the September 2024 there were 72 people on our waiting list,62 were waiting for face to fa￿ sessions at the ￿ntre and 6 were waiting for remote sessions online or on the phone; 4 waiting for either face to face or remote sessions on zoom. Our waiting list at present has 78 people waiting, still with the majority requiring Face to Face sessions at the Centre. Watting List Now: We have 78 on the waiting list: Face-to-face - 54 of whom 26 are CYP Either Remote or F2F - 16 of whom 7 are CYP Remote- 8 ofwhom 2 are CYP The wait for regular weekly sessions is partly dependent on clinical need and partly on our Gurrent funding situation. If a client is in need of urgent help then we do our best to offer immediate support, sometimes offering holding sessions until we can provide regular weekly sessions. Such examples include people who are suicidal, self- harming or in a Domestic Violence situation. However, there can be a 6 month wait for weekly counselling sessions for some people. We are avrfare having to wait for such long periods causes great distress, and can cause problems to escalate and longer term mentaQhealth issues. Counselling Team At present our counselling team stands at 10 fully qualified, professional counsellors and 2 clinical supervisors. During the financial year we were very pleased to welcome 1 new Counsellor to work with adults, children and young people, both at Kemos Centre face to face, and online counselling. Counsellors also go into local schools, when it is in the best interest of the child. They also continue to provide Kernos counselling for half of what they can earn in private practice. They all quietly do far more than their job descriptions, helping out wherever they can and are true ambassadors and members and friends of Kernos. I would like to add that the Counselling team continue to show great dedication and commitment working with integrity and compassion, which generates Confiden￿ and growth trust. Children Coming to Kernos We work with children from 5 years old and we provide a secure environment in which they can explore their life circumstances through play and creative therapy. This can help them make sense of difficult or traumatic events and help them work through issues, which may be holding them back at school, or in their relationships. Here are 2 Kernos case studies, giving examples of our work. Boy 17, referred by GP Client was depressed and anxious as well as suicidal on referral, he had not attended school for two months at assessment and when we started counselling, he had stopped going to school altogether. He could see no future for himself. continual suicidal thoughts which frightened him. During sessions he had Spa￿ lo share his thoughts. He spent a lot of time drawing. He was given time to share how his parents had an on and off relationship and how it had affected him. How their final split had hurt him, he spent quite some time crying and shared his fears. Somewhere into our sessions he had space to explore his bisexual thoughts and found a way to tell his mother that he felt he was bisexual. From there on we gradually looked at how he wanted his future to be and how he felt he was able to cope. He no longer felt trapped and although he felt that he had a long way to go he felt he no longer need to come. As we ended, he had volunteered for the Befriending Service, where he felt hè might make a stsrt to integrats into society. Adult case study A middle aged lady came to The Kernos Centre having lost her husband a year ago. The client had found him laying dead, on the garage ftoor next to his car which he had been polishing. Despite ringing 999 and being air lifted to hospital, he was not able to be resuscitated. The couple had been together since being teenageis. They had returned from a holiday with friends in Scotland just two days before. The client was broken hearted. The client re￿iVed therapy as she went through the different stages of grief. She was listened to, given empathic understanding and able to talk about how she felt knowing there was no judgement. Slowly the client started to remember the good times they had had together and start to feel strong enough to look at how her lrfe would continue without him. She became strong enough to move house and downsize, started working again and gain the confidence to realise she could cope on her own. It was a long and painful.journey. At the end of the last therapy session the client wept tears of gratitude, she commented that she couldn't have done it without the support she had received from counselling. I know I say this every year but it remains true that the recognition and support we continue to re￿1ve from local organisations and individual members of our local community, raises the spirit for everyone involved with Kernos. We are able to provide More Support, to More people, because of the help of each and every one of you. Every donation matters and makes a difference to someone's life. Thank You Chris BoabNright Clinical Director Kernos Referrals and from where? RefeTher 2017118 2018119 2019110 2020121 2021122 20zz123 202312024 CAB CMHT ClSrslCentres CPN Education CYP Inie8tsted Team 15 li 16 13 GP 93 94 86 69 68 57 66 Hougn8 Assoc lAPTMellbel￿serVIce NHS Access and AS5es5ment feat RÈlativesl Frfends Soc Services Self Suffolk Carers Website yell.co Other 118 149 59 64 66 92 120 103 50 43 63 78 13 li 15 12 31 15 14 13 24 25 34 Others Include: Suffolk FreePre55 2017118 2018119 2019120 2020121 2021122 2022123 202312024 WMHO-MarketStal E￿￿tyer HÈalthvisrtar 5t NltholasHospke Freedom Progr8rnme uryYouthTÈam Job Centre&Work C￿Ch YouthJuSlkeTpam Facthok Distrctr4U￿e AuiFsrn ChrfL%topherCentre Hosphal OuryStEd No72 Yo8¥Te4c￿r Presenting Problem(s) Abuse- Childhood Abuse- Emotional Abuse - Physical Abuse- Psychological Abuse- Sexual Addiction Adoption/Fostering/Care Anger Anxiety/Panic/Phobia Bereavement Bullying Carer Domestic Abuse Depression Eating Disorder Family Breakup Health Issues Homeless Identity Internet Bullying Loss Marriage/Family Personal Growth Physical Symptoms PTSD/Traum3 Rape Relationships School Issues Self Esteem Self Harm Sexuality Stress Sub5t3nce/Addiction Suicide Violence Work/Redundancy 2020121 12 13 2021122 23 24 10 18 15 2022123 19 23 21 19 18 12 2023/24 24 li 21 17 22 78 32 100 34 18 38 136 57 21 29 li 64 26 12 45 18 72 13 28 30 20 59 io 22 26 io 30 21 li 16 21 28 37 28 52 22 24 25 30 68 22 17 13 18 19 15 26 30 36 38 22 57 12 40 24 51 22 42 22 51 16 29 34 36 47 li 20 17 li 14 li llllll IIIEia IIIEII Dllu llllUDllU cyp ¥ ¥ i ¥ è È k KERNOS CENTRE TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2024 The Trustees present their annual report and finarrial slat&menis for the year ended 30 September 2024. The fjnancial slal6ments have beèn prèpared in accordan￿ with the accounting Policies sel out in note 1 to the financial statements and cornply with the entitls governSng dwment, the Companies Act 2006. FRS 102 "The FinancAal Reporting Standard applicable in the UK and Republic of Irelan(r' and th& Charitiès SORP "Accounting and Reporting by Charilie5.' Statement of Recommended Practice applicxble lo charities preparing Ihelr accounts in accordance wSth the Flnancial Repomlng Standard applicable in the UK and Repub]ic of Ireland (FRS 1021". ObJe¢tlve$ and adfvltle8 The tharitl5 exdu3ive charitable object is lo proMde counselling and support services to people With emotional and psychological diffiojllies from a wde variety of causes by the provision of a ￿ntr¢ of eX￿llenGe. The Iruslees ¢xsnflrm that they have referred to the guldance ￿ntaIned in the Chaity Commission's general guldance on public benefrt when reviewng the charity5 aims aThJ objectives and in planning futu￿ actwitles. The charty carries out Ihese objects by: Counselling indmduals which is not cx)nfintrd by tlme or cost as the chaiity believes it is essential lo continue therapy ft>r as long 8$ It Ss requlred. Many people are unable lo afford prtvale counselling and the tharity enables those wlhout such means lo benefrt from the expertise awdilabte al Ihe centre for as long as roquired. .Muth work has been done on the value to society of earfy intervention for those wrth ernolional and psychological problams and th8 ch8rity's aim is to achleve th15 by vray of attracting granls and donations in order lo finan CQUn5ellln9. Wjth these funds significant benefft can be achieved for those who would Othe￿Se be unable to P8rtkapale In therapy. resulting in potentially adverse consequences for themselves and Soixety in general. The income of the company must b¢ appllgd only towards the promotlon of its objects a5 sel OLrt In ts Momorandum and Artides of Association. Public bgnefit The Trustees have paid due regard to guidan¢9 issued by the Charfty Commission in derAding what actimlies the entity should undertake. Voluntsgr5 Trustee5 and Members are unpaMI volunteers. Achl8vem8nts and p•rfomian¢e Sèe the reports from the Chairman. Director of Counsglling, loyetherwith the 81alislical InfcimaJon attachgd. Financial rBvl•w See the Finance Dir8ctorf$ Report. Prlnclpal fundlng sources The Charity is principalty lundèd by gr8nts frorn various bodies d&tailed in the accounts, room hire revenue. donations from our dienls, other supporting indiwduals and organtsations and fundralsing activities. The trustees Lxntlnue to apply for more funds from grant maknng bodies and pursue referring agenctes for financiaj support to e8labli8h ffleans by whith knndlng can follow a dlent lo the Keinos Gentre. 12 KERNOS CENTRE TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Reserv•s poll The centre Tetalns a reserve of just over £81,OThJ. This ptomdes for flnandal reserves to ba set aside lo ensure that the centre ¢an continue lo operate and meet the needs of dients in the event of unexpected conllngen¢ies including a cessation or Inlerruption of part of its funding. StructUrn¥ governance and managgment The company was ino)rporaled on 10 September 2002. Tha charity is wntroiled by ts govemlng documents. a deed of trust. and conslllules a limited company, limiied by guarantee and has no $h8re ¢apStal as deffined by the Companies Act 2006. The Irusle&s who are also the directors for the purposo of company law, and who served during the year and up to the date of signature of the financial statements wèrè.. Mrs CM Boatwrtghl Mr PJ Brown Mr GB HIII Mrs K Smout Mrm Wcker Mr DP Morris Mrs DJ Deeks Mrs M Argent Mrs MR Knapp Mrs Janet Crawley John Franus Adam Tozer (Resigned 1 March 20241 (Re8igned 30 September 20241 (Appointed 19 January 20241 (Resigned 13 October 20231 (Appoinled 10 March 20251 (Appoinled 8 January 2025} (Appointed 6 January 2025} Recruitmont and appolntmgnt of IN$ts9$ Thg Board has Ihg power to appoint additional trustee5 as Il considers frt to do so. Organlsatlonal structurg The company has four reglstered members who have ead) undertaken lo contribute an amount not exceedlng len pounds to the assets of the company In the event of the Comp8ny belng wound up. The statutory records slate the obligation as one pound per member. The Charity is organised 50 that the trustees have regular generaj meetings comprising of elected and nominaled members to discuss progress. activitses. fundraising and administration. All directors of the company are also trustees of the charity, and Ihere are no othèr trustees. The repDrt ha5 been PTep8red in aeLordance with the provisions applicable to companies enlilled lo the small companies exemption. Ivkmad azs The trustees. annuaj Teport was approved on ............................ and signed on bghalf of the boaril of trustees by.. Mrs CM Boatwrighl Dato. ...{.*..' :. .>.11è*5 13 KERNOS CENTRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KERNOS CENTRE I report to the Trustees on my examination of the finandal 81atèmènls of Kems Cantre {the entity) for the year ended 30 Seplember 2024. Responsibilitie5 and basi$ of rèport A5 the Tru51ees of the entty land also its dirèctr)rs for the purposes of company law), you are responsible for the preparation of the financ4al statemen15 tr) accordance wllh the requirements ol the CompaniesAd 2006. Having satisfied myself that the finaniyal slalewllgnts of the entlty arg not required lo be audited under Part 16 of the Companies Act 2006 and are eligible for Independent examlnalion, I report in rèspect of my èxamination of the entity's financial siatements carried out under section 145 of he Charities Act 2011. In carrying out my exatninalion I have followed the Directions given by the Charity Commission under section 1451Sllbl of the Charitie8 Act 2011. Indèpèndènt èxamlnèV$ statèmènt I have completed my examination. I confimi Ihat no malt8rs hav6 com& lo my allenlion in connection with th6 examlnatlon gNlng me eause lo believe that In any material respect.. accountin9 records werè not k&pl in rèsped of thè entity as raquired by section 386 of thè Companies Aca the financial statemènts do not accord with those records,. or the financial statements do not comply with the a¢¢ounting requSrements of sectk)n 3￿ of the Companles AfA 2006 other than any requirement that thè fin8n¢ial slalements give a true and fair view. which 15 not a matter consldered as part of an independent exarnination., or the financial statements have not been prepared in aceordancÈ wrth thè method8 and prinaples of the Statement of Recommèndèd Practic¢ for accountlng and r8POrting by charilieE applicable to chariifes preparing Ihoii finawal 51alemenls in accordance with the Finanual Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). I have no ￿nC¥m5 and have com& across no other matter5 in connection with the exarnlnalion to which attent sh Id be drawn in this report in order to enable a proper understanding of Ihe finanaal $18l&ments lo be reaL*ed. Vincent Chandler FCA FCCA Independent Examlngr Moore Greon 22 Frkqrs st￿et Sudbury C0102 Dated.. 24.031025 14 KERNOS CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2024 Unre8tr1Gted Re$trl¢t•d fund$ funds 2024 2024 Totsl Unrestricted Restricted fund$ funds 2023 2023 Totsl 2024 2023 Notes Incomg and endowments from: Donatitsns and legacies Charitabl8 activ￿e$ Other trading actlvhles Other income 22,232 37,387 56,710 78,942 37.387 2.366 4209 79,944 29.527 16.879 96,823 29.527 562 6,551 4.209 6,551 Total Income 66,194 56.710 122,904 116,584 16.879 133.463 Expenditurè on: Charitable actiwlies 141.173 141.629 114,090 608 114.698 Total •xponditurn 141.173 141.629 114.090 608 114.698 Net incomellexpendlturo) .(74,9791 56.254 118.725) 2,494 16,271 18.765 TransfeTS be￿een funds 72.086 172,086) Net movement in funds (2,8931 (15,832} 118,725) 2,494 16.271 18,765 Rgconclllatlon of funds: Fund balan￿S at 1 October 2023 61,$51 23,546 85,097 59.057 7,275 66.332 Fund balanee$ at 30 September 2024 7,714 e6.372 61,5S1 23,546 85.097 The statement of financ4al activrties indLtdes all gains and losses r8cognised in tha y8aT. All income and expenditUTe derive from o)nlinuing activitie$. 15 KERNOS CENTRE BALANCE SHEEr AS AT 30 SEPTEMBER 2024 2024 2023 Notes Fixed assèts Tanglble ass¢l$ 11 2.159 2,140 CuTTent assels Debtors Cash at bank and in hand 12 3,108 69.747 3.566 83,990 72.855 87,556 Creditors: amoutts falllng due within one year 13 (8.6421 (4,5991 Net Gurrgrtt ass•ts 64,213 82.957 Total a8sets1988 ¢urr•nt liabilitie$ 66.372 85.097 Tho funds ofthe entity Restricted income funds Unreslricled fun(ts 14 15 7.714 58.658 23,540 61.551 66.372 85,097 The company is Èntrfled to thè èxèmption from thè audit requirÈment eontsined In sectlon 477 of the Comp8ntes Acl 20(￿. for the year ended 30 September 2024. The directors acknowledge their responsibilities for comptying wlh the requirements of the Companies Act 20C6 th respect to aco)unting records and the preparation of financid ststemenls. The members have not required the company to obtain an audit of ils financial 5talernents foT the year in question in accordance wth secaion 476. These finaniaal slalefflents have been prepared in acL>Jrdance with the provislons applicable lo companles subject lo the srnall companies regime. The financiai statements re approved by tha TTusl8es on .. . Mr Company registration number 04530654 (England and w￿es) 16 KERNOS"CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 Accounting policies Charfty informatlon KeTnos Centre is a prtvate company fimited by guarant•6 incorporated in England and Wales. Tha regislgrgd officè is 22 Frfar8 Street. Sudbury. Suffolk, C010 2A 1.1 Accounting conventlon The financial statements have b6&n prépared In accordance with the entitys goveming docurnent, the Companies Act 2006, FRS 102 Financtal Reporting Standard appli¢ablg in the UK 8niJ Republic of Ireland" and thè Chanties SORP "Acojunting and Reporting by char￿e$.. Statement of Recommended Pradice applicable to charities preparing their ac(X)unls in 8¢cor(lan¢e with the Financial Reporting Standard applicable in the UK and Republk of IrÈl8nd IFRS 1021" The entity is a Public Benefit Entity as defined by FRS 102. The &ntity has taken advantage of the provisions in the SORP for charltles r￿1 lo propare a statement of cash flows. The financlal statèmènts are prepared in sleTfing, which is the fundional currency of the entity- Mon&lary amounts in these finanoal slalemenls are rounded lo the nearest £. 1.2 Going concern There are no material uncertainties about the charty's abilty to continue. 1.3 Charltable fijnds Unresknded funds are avallable foi use at the dlsuellon of the Twstees In furtherance of their tharitabje oblectives. Designated fvnds comprise funds which have bean set aside al the discretion of the Trustses for specific purposes. The purposes and uses of tha designated funds are set out in the notes to th8 financial slatèmènls. Restricted funds are subject to spgdfic conditions by donors or grantors as to how thay may be used. The purposes and uses of the restricted funds a￿ sel out Sn the notes lo the flnancial slatsmenls. 1A Income Inwme 15 recogni5ed when the entity is legally enlilled lo it after any perforynance conditions have been mel, the amounts can be measured reliabty, and it is probable that income will be received. Cash donations are recognised on Teceipl. Other donations are recognlsed once the entity has beèn nollfied of the donation, unless perforfflanc8 condition5 require deferral of the amount. Income lax recoverdble in relation lo donations rocèived under GrftAid OT d88ds of covenant Is r8COgnis8d al th& lim& of th& donation. Legacl8S are recognlsed on re¢ety)l or othe￿[se if the enllty has been notified of an SmpendSng dlslrfbutlon. the amount Is kn¢)wn. and re￿Ipl is expe¢ted. If Ihe amounl Is not known, the legacy is treated as a continganl ass&L 17 KERNOS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Accounting polieiè8 (Continued l.S Expenditure Expenditure Is recognlsed once there is a legal or o)n31ructive obligatfon lo transfer economic benerrt lo third party. il is probable that 8 transfer of etxjnomic benefits will be required in setttetnen( and the amount of the obli9alion can be measured reliably. Expenditu￿ Is classified by actswty- The costs of each activity are made up of the total of dlrect costs and shared ￿1$. inc4uding support costs Involved in undertaking each activity. Direct costs attributable lo a single activity are allocaled directly to that actlvlty. Shared cosis which contribute lo more than one activity and support costs which are not attsibutable to a single adlvity are apportioned bèiwe8n those actimties on a basis consistent with the use of resources. Central stsff costs are all￿ted on Ihe basts of time spent. and depreciation charges are allocated on the portv)n of the a8seYs use. 1.6 Tanglble flxod assets Tangible fixed as8els are Ini1181ty measured at cost and subsequently measured al cost or valuation. nel of depreciation and any irnpai￿ent losses. Depreciation is recognised so as to write off the cost or valuation of assets less thèir resldual values over Ihelr useful Vves on the following bases". Fixtures. fittings and equipment 25% reducing balance 1.7 Impairment of fixed assets Al each reporting end date, the entity wews the carrying amounts of its langlble assets lo delemiine whether there is any indication that those assets have suffered an Impalrmenl loss. If any such indlcalion exists. the recoverBble amount of the asset Os estimated In order to determine the extent of Ihe impairment loss lif any). 1.8 Llmttèd by guarantee The charity is a ￿MpanY Incorporated In England and Wales and Is Ilmited by gUaTantea. In thg ovgnt that the charity 1$ wound up the liability of each maM￿r is limited lo £1. Income from donatlons and legacles Unrestrlcted R•strf¢tgd funds funds 2024 2024 Total Unr•strkt•d Rèstrlctèd funds funds 2023 2023 Total 2024 2023 Donatlons and gifts Grants 22.232 22.232 56.710 79,944 16.879 56.710 16.879 22,232 56,710 78.942 79.944 16.879 .823 18 KERNOS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) R)R THE YEAR ENDED 30 SEPTEMBER 2024 In¢ome from donations and 1ggacl8s Icontlnued) Unrestrfcted Restrlctsd funds lunds 2024 2024 Total Unrestricted Restrictéd funds funds 2023 2023 Total 2024 2023 Grants Babergh Distrlct Coundl Suffolk Community Foundation Bures Music Feslival Colchester Catalyst Gr8al Comard Parish Council Lottery Other S.OOD 5,000 6,000 750 3,360 6.000 750 3,360 10.000 10,000 675 675 1,100 45,500 1,100 45,500 1,100 1,100 104 56.710 56.710 16,879 16.879 Incom• from charitabl• actsvitios Unregtrletsd Unr•$trictad lunds funds 2024 2023 Salg of s?Nices as part of direct charitat48 acbmtiès 37.387 29,527 Incom• Irom oth8rtrading activities Unre8trScted Unrestrlcted funds funds 2024 2023 Fundraisin9 events 562 Olhgr In¢om? Unrestrl¢ted Unr¢strl¢tsd lunds funds 2024 2023 GiftAid 4.209 6,551 19 KERNOS CENTRE NOTES TO THE FINANCtAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 Exp&ndltur• on charltable actlvltles 2024 2023 Dlrnct costs Depreaalion and impairment Coun5ellorfs fees Supetwsion cos18 Rent Rale$ and water Light & Heal Repairs & Maintenance Insuran¢è Telephone General administralwe expense$ Postage. stationery and prfnling Advertfsing and website Aecount8rt¢y fees 724 87,755 7.518 9,600 718 3.602 326 1,725 932 25,649 872 890 1,320 715 66.092 6.384 9.800 243 3.013 4.157 1.601 725 20.315 413 180 1.260 141,629 114,898 Anatysis by fund Unre51ricled funds Roslrictgd funds 141,173 456 114,090 608 141,629 114,698 Net movement In funds 2024 2023 The nel movement in fund$ is stated after chargingl{(¥edilingl'. Fees payable foi the Independent examination of the charity's financAal stslements Depredation of owned tangibte fixed assets 1,320 724 715 Trust None of the Trustee3 (or any persons connected with them) received any remuneration oi benefits from the entity during the year. Travel l administrallon ¢osls amounllng to nll (2023- £niD were reimbursed to no {2023- nol memberls of Ihe man?gem¢nl ¢ommlttee. Of th18 amount nll12023- £nill was donated back to the centra as donations. Employ008 There are no employo&s as the charrty u¥e5 Outsourced counsellors and volunteers along wth th8 Trustees giwn9 their time free of charge. 20 KERNOS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 10 Taxation The charity Is exempt from taxation on Its acitwiles because all 115 income is applied fu ¢haritable purpose 11 Tanglblo lIx￿ a$￿ts Ffxture4 ffttings and oqulpmont Cost Al 1 October 2023 Addltksns 9,142 743 At 30 Septgmber 2024 9.885 Depreciation and impairni•nt At 1 October 2023 Depr¥dation charged in the year 7,002 724 At 30 Seplember 2024 7,726 Carrylng amount At 30 September 2024 2.159 AI 30 September 2023 2,140 12 Debtors 2024 2023 Amounts falling due wiihin ono year. Trade debtors Prepaymants and accrued income 504 3.062 3.063 3,108 3,566 13 Crodltors.. amounts falllng du• wlthln on• y•ar 2024 2023 Trade ueditors A￿rual8 and deferred income 6,687 1,955 2,644 1.955 8,642 4,599 21 KERNOS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 14 Restrfctsd fvnd8 Th& restricted funds of the charity comprise the unexpended b818ncAs of donations and grants held on trust subj8ci lo $peryf￿ ￿nditionS by donors as lo how they may be used. At 1 Odobor 2023 Incomlng resources Rosources •xpendod Transfers At30 September 2024 23,546 56.710 1456) 172.086) 7,714 Previou5 year. At l O¢tober 2022 Ineomlng re8ources Resources expended Transfèr At30 Sopt¢mb•r 2023 7,275 16.879 160BI 23.546 16 Unrestrlcted funds The un￿$bl¢let1 funds of the chartty (x)mwlse the unexpended balances of donallons and grants which are not 3uble¢t10 speC￿lC condition5 by donors and grantors a5 to howthey may be used. These ￿Clude designated funds which have been sel aside out of unreslricted funds by the trustees for spectfic purposes. At l (ktobér 2023 Incoming resour¢e8 Rosourc•s p•nd&d Transfers At30 Sopt•mb&r 2024 General funds 61,SS1 66,194 1141,1731 58,658 Prnvlous ￿ar. At 1 O¢tober 2022 In¢omlng R•sour¢es p•nded Transfers At30 S•pt•mb•r 2023 Genera] fiJnd8 59.057 116.584 (114.0gJ) 61.551 16 Analy$l$ of n•tas$•ts b•two•n funds Unrestrlcted Restrlcted funds fund5 2024 2024 Total 2024 At 30 September 2024: Tangible assets Currènt assetsl{liabililiasl 1.358 6,356 2.159 64,213 57,857 58,658 7,714 66,372 KERNOS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2024 16 Analysis of net assgts beimen funds (Continued Unrfrstrfctsd funds 2023 Restrlcted funds 2023 Totsl 2023 At 30 S•ptember 2023: Tangible assets Current assetsllliabililièA> 325 61226 1,815 21.731 2,140 82.957 61.551 23,546 ' 85,097 17 Operatlngloase commltments At th6 reporting ond date the entity had outstanding commStmants for future mlnknum lease payments under non