2020-03-31-accounts

OPTIONS WELLBEING TRUST (LIMITED BY GUARANTEE)

REPORT & FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2020

COMPANY REGISTRATION NUMBER 04699108

REGISTERED CHARITY NUMBER 1100782

OPTIONS WELLBEING TRUST (LIMITED BY GUARANTEE)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2020

	CONTENTS
		Pages
Report ofthe Management Committee		1-6
Independent Examiner's Report		Fé
Statement of Financial Activities		8
Balance Sheet		9
Statement of Cash Flows		10
Notes to the Cash Flow Statement		11
NotestotheFinancialStatements		12-19

Page 1

OPTIONS WELLBEING TRUST (LIMITED BY GUARANTEE)

REPORT OF THE MANAGEMENT COMMITTEE

FOR THE YEAR ENDED 31 MARCH 2020

The Management Committee is pleased to present its annual report and audited Financial Statements for the year ended 31 March 2020, which are also prepared to meet the requirements for a Directors’ Report and Financial Statements for Companies Act purposes.

The Financial Statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their Financial Statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) including early adoption as amended January 2016.

REFERENCE AND ADMINISTRATIVE INFORMATION

Charity Name:

Options Wellbeing Trust

Charity Registration Number: 1100782

Company Registration Number: 04699108

Registered Office and Operational Address: 147 Shirley Road Southampton S015 3FH

The Management Committee are the directors of the charitable company for the purpose of company law and are its trustees for the purpose of charity law.

The officers who served during the year and since the year-end are as follows:

Management Committee: G Dibben Chairperson D Chamberlain D Lodge W Hughes Resigned May 19 L Judd M Venables Resigned Dec 19 M Patel Resigned Feb 20

Chief Executive Officer: N Keeley

Company Secretary: G Dibben

Our Advisors: Independent Examiner Saffery Champness LLP Midland House 2 Poole Road Bournemouth BH2 5QY

Bankers: Lloyds Bank - Totton National Westminster Bank Plc - Southampton

Page 2

REPORT OF THE MANAGEMENT COMMITTEE (Continued) For the year ended 31 March 2020 OBJECTIVES AND ACTIVITIES having attended an assessment between 1° April and 31st The charitable company’s objectives are: March. When taking into account the revised categorisation - To preserve and protect mental health by the provision of a_ of what constituted a ‘new client’ this equated to a required counselling service to all sections of the community who increase in clients of 21-25% in real terms. are suffering from psychological or emotional distress, Following a review of its staffing arrangements needed to employment or relationship problems and particularly meet the demand the Trustees are pleased to advise that relating to addictions; they have been able to make permanent the additional hours - To promote, preserve and protect physical and mental and temporary contracts undertaken by the existing team; good health in the workplace by the provision of training, together with creating Client Service Coordinators posts. The education and a counselling service for both employers and Client Services Coordinators will form a critical role in employees; and delivering interventions, supporting the team, assisting in the - To provide education and training for those involved in training and ensuring the Service meets its contractual counselling. requirements. Alongside this an enhanced and extended The main objectives of the charitable company for the year GamCare based training programme has been developed were to develop and promote its new services whilst and delivered to 3 newly recruited cohorts of volunteer continuing to provide high quality, user-friendly services to its trainee practitioners; and an ongoing twice yearly volunteer traditional client group. recruitment and training programme put in place. This should The charitable company has employed a number of strategies ensure Options will always have a pool of fully trained to meet these objectives including: counsellors making it able to be flexible and adaptive to - The implementation of the initial business plan to chart and client need and demand. monitor development and progress of new service Having secured the human resources to meet potential development; demand Social Care in Action’s Head of Business and - Increasing alcohol awareness activities; Development and her team were to develop a marketing - Allocation of reserves to develop and promote new service _ strategy to raise the profile and increase awareness of provision; Options and its GamCare commissioned treatment services - Provision of a wider range of counselling services across for those affected by problem gambling, and to encourage its sites; them to contact Options for support as soon as possible. - Increase in number of sites from which services are However although some work commenced it wasn't possible delivered; for it to be completed, owing to the need for rationalisation of - Staff training; HQ support services. - Development of new systems and procedures to Despite this the Trustees are pleased to be able to report accommodate the needs of a wider group of stakeholders; that Service offered its Gamcare clients 21% more - Networking and working in partnership with other agencies appointments in 2019/20 than in 2018/19, and seemed on and businesses; and target to meet the increased 690 new clients requirement. At - Recruiting and training additional volunteers to meet the the beginning of 2020 however demand declined as the increasing demand for its services, particularly counselling impact of Covid 19 took hold, and the service was unable, as services for those concerned about their own or someone _ with other services to meet the new clients target. else’s gambling. The Trustees are grateful to GamCare and in turn their commissioners GambleAware for their understanding in Public Benefit Statement Options and other GamCare partners across the country not Our main activities are described above. All our activities are being able to meet the new client number targets owing to undertaken to further our charitable purposes for the public — the impact of COVID 19 and the lockdown. benefit. In shaping our objectives and planning our activities, Options self funded Generic Counselling which offers the Management Committee has considered the Charity counselling support for a wide range of issues including Commission’s guidance on public benefit including the anxiety, depression, low self esteem, relationships, guidance ‘Public Benefit: Running a Charity (PB2)’. bereavement and other addictions has also seen an increase in demand, albeit with the impact of Covid 19 it also fell ACHIEVEMENTS AND PERFORMANCES PERFORMANCES fractionally short of its target of increasing delivery by 7.5% This marks the end of the the first full year of the the service on the previous year.

ACHIEVEMENTS AND PERFORMANCES PERFORMANCES fractionally short of its target of increasing delivery by 7.5% This marks the end of the the first full year of the the service on the previous year. operating the New Models of Care Service delivery under The increased demand for rental of rooms within the Options primary contract with GamCare to deliver local Services premises has enabled enhanced access to a wider services on their behalf. range of wellbeing services to the community including Art Options’ Trustees report that this, as expected, proved tobe Therapy, Services for the Deaf and Hard of Hearing, and a challenging year in meeting the increased targets from its | Steps to Wellbeing - the Southampton Improved Access to commissioners, GamCare, of providing support to 690 new _— Psychological Therapies Service. clients concerned about their own or someone else’s The newly restored and refurbished Annexe at the rear of gambling. the Southampton premises has this year been rented out to Whilst grateful to GamCare for the 6% uplift in funding to The Lighthouse Project — an out of hours emergency mental increase number of new clients by 6% from 650 to 690, health crisis support service which operates from 4pm to because of the change to the historic funding structure this | midnight 7 days a week. This is a much needed and valuable constituted a significant increase. In 2018/19 the ‘new client’ service for the community, and will undoubtedly be of benefit numbers included those clients who had been referred to the to many of the service's clients. The Trustees are pleased to service but had yet to start or complete their treatment; this | have been able to support these services and in turn are group of client usually comprised between 120 and 140 grateful to the income generated which has enabled them to clients. In 2019/20 the ‘new clients’ didn’t include this group enhance the services they are able to deliver and in and comprised solely clients referred to the service and

Page 3 REPORT OF THE MANAGEMENT COMMITTEE (Continued) For the year ended 31 March 2020 ACHIEVEMENTS AND PERFORMANCES (Continued) Income decreased to £284,462 in the year compared to particular offer Brief Interventions to gambling clients which £320,323 in the previous year; Expenditure increased to is not provided for under the Gamcare contract. £248,870 in the year compared to £224,472 in the previous The Trustees finally secured premises in Milton Keynes in year. February, however shortly after redecoration and furnishing The charitable company's reserves are £1,368,599 as at 31 the country went into Covid 19 lockdown and the team March 2020 compared to £1,287,436 as at 31 March 2019. moved to remote working. The Management Committee are pleased with the surplus Moving to remote working and ensuring the service was achieved for the year and the financial stability of the able to continue supporting clients via telephone and video —_ charitable company. calls was a challenge. The requirement for client The charitable company participates in the Hampshire County appointment bookings, support systems and processes to Council pension scheme. The pension liability was calculated become electronic being a monumental task. on a discounted cash flow of the approved 25 year repayment The Trustees are extremely grateful to the Options Team for plan to eliminate the historic deficit under the scheme, the all their tireless, hard work, determination and dedication in _ latest triennial valuations for the period ended March 2019 developing and adapting to the numerous changes in their | showed that the scheme was in or close to a surplus and working practices in order to ensure support services could recommended that the repayment scheme should end at continue to be delivered to Options clients. March 2020. The counselling services, both Gambling and Generic, as well as the use of premises to widen range of support Principal Funding Sources services have proved to offer public benefit to the The principal funding sources of the charitable company are community. by way of a contract for specific services. Feedback from Options’ clients shows they have valued the Gambling services across Hampshire and Milton Keynes are Service. All clients felt their counsellor responded well to funded through a partnership with GamCare, the national their situation (3% well and 97% very well) with 94% of agency for responsible gambling. clients feeling totally understood by their counsellor and 6% Options Wellbeing Trust also has contracts with Hampshire feeling their counsellor understood them very well. Probation Service. The general counselling service is selffunded.

‘Amazing service from start to finish. Thank you

‘

Investment Policy ‘From my point of view everything about the service has The Management Committee considers the most appropriate been brilliant. My initial enquiry was dealt with quickly and _ policy for investing funds is to keep the fund in liquid form via my counsellor has been brilliant’ investing in bank and building society deposit accounts. This policy is continuously under review. ‘Found the sessions very useful in helping me understand the situation my son is in’ Reserves Policy and Going Concern The Management Committee determined that, in order to ‘Support Amazing. The knowledge the counsellor showed, —_-__ provide for fluctuations in income and expenditure; and the familiarity with my situation really helped’ - ensure continuity of services; and - save for the future risks to Options Wellbeing Trust and its ‘| found my counsellor really easy to talk to. This enabled staff (and this would include the potential crystallisation of me to really open up and be 100% honest without fear of the Local Government Pension Scheme) judgement’ it would work towards holding a sum of money equivalent to twelve months' of resources expended. The Management This has once again been a challenging year for Options Committee is now satisfied that this has been achieved. Wellbeing Trust with the significant increases in targets for In order to develop and promote its services the Management its core gambling work and the associated impact on human Committee has agreed to use some of its reserves, thereby resources and infrastructure, followed by the impact of increasing the public benefit and will be monitoring this via the Covid 19 and the consequential move to remote working Business Development Plan. and all the associated changes to systems and processes. __The reserves policy is normally reviewed annually at the The Trustees are grateful to all staff and volunteers for their board meeting immediately preceding the charitable continued support, commitment and dedication that has company’s Annual General Meeting in any year and ensured, despite the uncertainties and changes they have |= recommendations made are announced at the Annual faced that Options Wellbeing Trust has continued to provide General Meeting. high quality services in a professional manner as evidenced The Management Committee is of a view that the charitable by all feedback from clients stating they “Would recommend company is a going concern. the service to someone else”. This is a credit to the whole team. PLANS FOR FUTURE PERIODS

PLANS FOR FUTURE PERIODS The Trustees are mindful that many of their plans for the future will, as for most of society/ charitable organisations, be impacted by and subject to change as a result of the Covid 19 pandemic. All the offices were closed in March and remain closed with Counselling and GamCare Treatment Support Services being offered by telephone and video calling. The closure of the offices has however curtailed the rental income and the wider offer of support the tenants provide.

Options Wellbeing Trust looks forward to the continued positive growth and development of its services, and ensuring that it is able to adapt to new ways of working to support the community it serves.

FINANCIAL REVIEW The charitable company achieved a surplus of £35,592 on its activities in the year to 31 March 2020, compared to a surplus of £95,851 in the previous year.

Page 4 REPORT OF THE MANAGEMENT COMMITTEE (Continued) For the year ended 31 March 2020 PLANS FOR FUTURE PERIODS (Continued) Criminal Justice projects to promote awareness of the Having undertaken a staff survey of the impact of the new services. remote working the Trustees are pleased to report that the The Trustees recognise that although it hopes that face to team have adapted well to remote working. The majority of face counselling will be provided when it is safe to do so and clients have accepted receiving their counselling and is the preferred medium of service delivery, it is likely that gambling treatment support by telephone or video call. This demand for services being delivered via telephone and has however proved difficult for some clients, and they have __ video call will continue. elected to wait for face to face. As the lockdown has Remote working provides flexibility and is therefore likely to continued the team have called these clients to check on continue. This new style of working requires more their welfare and some, with their increasing familiarity of sophisticated ITC and the Trustees are committed to video calling, have elected not to wait for face to face, and enhancing the infrastructure and acquiring a CRM which will are receiving their support via video call. improve the administrative support function. It is intended The first few months of lock down saw a dearth of new that the new database will be compatible with the CRM referrals, with clients not having the privacy to seek help. being commissioned by GamCare. For gambling clients whose gambling is a secret this has Covid 19 has had an enormous impact upon the community proved particularly difficult although for some clients the and the Trustees recognise that Options with its skilled cessation of access to gambling has helped. counsellors can offer much needed emotional and A range of support groups for those affected by problematic |= psychological support to those affected. To this end Social gambling, including education/awareness; affected other, Care in Action have employed a consultant to develop an and relapse prevention have been put on hold. Given the application for Lottery funding to support Options and difficulties of operating face to face groups in a Covid Stephen James Counselling working in Partnership with the secure way the service is planning to offer these online. Trussell Trust to identify those affected by COVID 19 and in The Stephen James Counselling practice which is a fellow need of psychological and emotional support, and to provide GamCare partner providing services in Dorset and Devon free psychosocial support. joined the Social Care in Action Group and the Trustees are —‘The Trustees will be working with the Social Care in Action grateful to them for sharing their knowledge and experience = Group Board in their strategic review of the whole group, as in delivering online gambling support groups to Options part of the need to rationalise some of the Head Office group facilitators. functioning. Whilst this is likely to impact upon Options The planned recruitment and training of volunteer trainee Wellbeing Trust, the Trustees value this element of service practitioners has also been put on hold. This programme is delivery and see this as the key area of future growth for the essential to the sustainability of the Counselling offer and Group. As such they are committed to the enhancement therefore, although not ideal the training programme is and development of the Counselling and Wellbeing being adapted to run on line and it is anticipated the first services, and are excited by the geographical extension training course will take place in the Autumn. afforded by the joining of The Steven James Practice to the Whilst the downturn in clients is a concern the Trustees are Group. grateful to the Options team for using spare capacity to Despite all the uncertainties of the current climate the provide free of charge counselling support for Social Care in Trustees are confident that the need for its counselling Action’s essential frontline care staff whose psychological services will continue to grow and whilst there will and emotional wellbeing has been affected by their work in undoubtedly be challenges in the year and years ahead they the Covid 19 environment. are, with the continued support and dedication of the The planned increased GamCare funding for 2020/21, Options team, in a sound position to continue to deliver high following a misunderstanding between GamCare and its quality counselling and treatment support to the funders Gambleaware, has been reduced by 50%, with a communities it serves. corresponding reduction in new client targets. For the first two quarters the Service is to be paid at the same levels as STRUCTURE, GOVERNANCE AND MANAGEMENT 2019/20 with no requirement to see any additional clients. In |Governing Document the current climate the Trustees are satisfied with this The organisation is a charitable company limited by approach and are particularly appreciative of GamCare and — guarantee, incorporated on 17 March 2003 and registered as its funders Gambleaware, in recognition of the impact of a charity on 19 November 2003. The charitable company Covid, advising Options and the GamCare partners across was established under a Memorandum of Association, which the country ‘not to worry about Q1 targets. established the objects and powers of the charitable company GamCare will be providing an 8.8% increase in funding for and is governed under its Articles of Association. In the event Quarters 3 & 4 with a requirement of a 9.1% increase in of the company being wound up, the member is required to new clients target. The Trustees are mindful that reaching contribute an amount not exceeding £10. this target will require considerable marketing of the service and are pleased to report that a Client Records Recruitment and Appointment of Management Management System of potential referral sources has been Committee created and an outline marketing plan devised. Social The directors of the charitable company are also charity media is being reactivated, and with the increase in access trustees for the purposes of charity law and under the to sports the advertising already placed on football company's Articles are known as members of the supporter sites and Hampshire County Cricket will begin to Management Committee. Under the requirements of the come to fruition. Social Care in Action are also employing a = Memorandum and Articles of Association, the members of marketing officer, some of whose time will be assigned to the Management Committee are elected to serve for a period Options. of three years, after which they must be re-elected at the next Alongside this the Trustees are pleased to report the Annual General Meeting. Service will be working alongside GamCare’s Women’s and

Page 5

REPORT OF THE MANAGEMENT COMMITTEE (Continued) For the year ended 31 March 2020 Recruitment and Appointment of Management Related Committee (Continued) The other All trustees give their time voluntarily and receive no benefit SCA Care, from the charitable company. Services,

Related Parties

The other members of the group are Social Care in Action, SCA Care, SCA Transport Services, SCA Trafalgar Dental Services, SCA Fenwick 2 Limited, Southampton Healthy Living, SCA Trafalgar Ltd and The Steven James Practice.

Trustee Induction and Training

Trustees are familiar with the work of the charitable Social Care in Action and The Steven James Practice are company. New trustees meet with the chair of the trustee companies limited by guarantee and registered charities. board who provides a briefing on the charitable company, its aims and objectives including: Southampton Healthy Living is a company limited by - The obligation of board members. The main documents, guarantee. which set out the operational framework for the charitable company including the Memorandum of Articles. SCA Trafalgar Ltd is a company limited by shares. - The financial position of the organisation including the last .SCA Care, SCA Transport Services, SCA Trafalgar Dental set of audited Financial Statements and funding streams. | Services and SCA Fenwick 2 Limited are all Registered - Future plans and objectives. Societies under the Co-operative and Community Benefit All trustees are provided with a copy of CC3, “The Essential Societies Act 2014. Trustee Guide” and CC60 “Hallmarks of an Effective Charity’. The charitable company and and registered societies are all Trustees also attend the charitable company's user feedback operated and managed on a unified basis with Social Care lunches and teas. in Action acting as the parent body.

The charitable company and and registered societies are all operated and managed on a unified basis with Social Care in Action acting as the parent body.

GamCare services are provided on behalf of GamCare the National Agency. The Chief Executive Officer of Options Wellbeing Trust sits on the National Clinical Governance Network for Gambling. Counselling services work to the British Association of Counselling and Psychotherapy’s Standards and Ethics.

Organisational Structure

The organisational structure comprises a board of six trustees who meet at least four times a year and who sit under the Social Care in Action board. The current Management Committee come from a variety of backgrounds relevant to the work of the charitable company including health and social care, mental health, third sector, human resources, financial and business communities. The Social Care in Action board are responsible for the strategic direction and policy of all the charitable companies. The day-to-day operation and responsibility is delegated to the Chief Executive of Social Care in Action who is responsible for ensuring the companies deliver the services specified, meet the key performance targets and stay within agreed budget.

Key Management and Personnel Remuneration The Management Committee consider the Management Committee and the Chief Executive Officer comprise the key management personnel of the charitable company in charge of directing and controlling the charitable company and running and operating the charitable company on a day-to-day basis. All Management Committee members give their time freely and no remuneration to members of the Management ©Committee was paid in the year.The pay of the Chief Executive Officer is reviewed by the Management Committee periodically on the basis of the performance of the individual concerned and the charitable company as a whole.

The Chief Executive delegates the responsibility for the Committee periodically on the basis of the performance of day-to-day management of Options Wellbeing Trust's the individual concerned and the charitable company as a service delivery to its Chief Executive Officer who oversees whole. the team leaders responsible for delivery at their sites and the line management of their staff teams. The clinical RESPONSIBILITIES OF THE MANAGEMENT therapeutic Organisational Structure (Continued) COMMITTEE supervision is separated from the line management The charitable company’s Management Committee (who function and undertaken by trained and experienced are trustees for the purposes of charity law and directors counselling supervisors. for the purposes of company law) are responsible for There is a finance and remuneration committee comprising preparing an annual report and Financial Statements in Social Care in Action’s treasurer, trustees, Chief Executive, | accordance with applicable law and United Kingdom and Head of Finance, which reviews expenditure against Accounting Standards (United Kingdom Generally budgets and the general financial health and control Accepted Accounting Practice). Company law requires the systems of the charitable companies. Management Committee to prepare Financial Statements for each financial period, which give a true and fair view of Risk Management the state of the affairs of the charitable company as at the The Management Committee has examined the major Balance Sheet date and of its incoming resources and strategic, business and operational risks which the application of resources, including income and expenditure, charitable company faces and confirms systems have been _ for the financial period. In preparing those Financial established to enable regular reports to be produced so Statements, the Management Committee is required to: that the necessary steps can be taken to lessen these risks. Financial risks are minimised by the implementation of a rigorous finance policy and a health and safety policy towards staff and volunteers.

Page 7

INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF OPTIONS WELLBEING TRUST (LIMITED BY GUARANTEE)

FOR THE YEAR ENDED 31 MARCH 2020 | report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2020.

Respective responsibilities of trustees and examiner

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. | confirm that | am qualified to undertake the examination because | a member of ICAEW, which is one of the listed bodies.

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities

| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

Koicbreley {__§——

f Oclebes 2020

Nicholas Fernyhough FCA DChA

Saffery Champness LLP

Midland House 2 Poole Road Bournemouth Dorset BH2 5QY

Page 8

OPTIONS WELLBEING TRUST (LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 MARCH 2020

				2020	2019
		Restricted	Unrestricted	Total	Total
	Note	Funds	Funds	Funds	Funds
		£	£	1	£
INCOME
Charitable activities	2	206,080	78,064	284,144	320,082
Investments	3	-	318	318	241
TOTAL		206,080	78,382	284,462	320,323
EXPENDITURE
Charitable activities	4	(206,080)	(42,790)	(248,870)	(224,472)
TOTAL		(206,080)	(42,790)	(248,870)	(224,472)
NETGAIN ON INVESTMENTPROPERTY		-	-	-	60,220
NETINCOME	6	-	35,592	35,592	156,071
OTHER RECOGNISED GAINS
Defined benefit pension scheme		-	45,571	45,571	53,463
Gains on revaluation offixed assets		-	-	-	20,313
NETMOVEMENT IN FUNDS FORTHEYEAR		-	81,163	81,163	229,847
RECONCILIATION OF FUNDS
Total funds brought forward		-	1,287,436	1,287,436	1,057,589
Totalfundscarriedforward		-	1,368,599	1,368,599	1,287,436

The Statement of Financial Activities includes all gains and losses in the year. All income and expenditure derive from continuing activities.

Page 9

OPTIONS WELLBEING TRUST (LIMITED BY GUARANTEE)

BALANCE SHEET

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |AS|AT|31|MARCH|2020| |2020|2019| |Note|£|£| |FIXED|ASSETS| |Tangible|fixed|assets|648,172|627,084| |Investment|Properties|190,000|190,000| |TOTAL|FIXED ASSETS|8|838,172|817,084| |CURRENT ASSETS| |Debtors|9|239,796|11,993| |Cash|at|bank|and|in|hand|328,931|554,895| |TOTAL CURRENT ASSETS|568,727|566,888| |LIABILITIES| |Creditors:|Amounts|falling|due| |within|one|year|10|(38,300)|(51,413)| |NET CURRENT ASSETS|530,427|515,475| |TOTAL ASSETS|LESS|CURRENT|LIABILITIES|1,368,599|1,332,559| |CREDITORS:|Amounts|falling|due|after| |more|than|one|year|11|-|(45,123)| |NET ASSETS|1,368,599|1,287,436| |THE|FUNDS|OF|THE|CHARITABLE|COMPANY| |Unrestricted|Funds|1,368,599|1,287,436| |Restricted|Funds|-|=| |TOTAL CHARITABLE COMPANY|FUNDS|14|1,368,599|1,287,436|

----- End of picture text -----

For the financial year ended 31 March 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The Management Committee has prepared Financial Statements in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual Financial Statements required by the Companies Act 2006 and are for circulation to members of the charitable company. The notes on pages 12 to 19 form part of these Financial Statements. Approved by the Management Committee on 6 October 2020 and signed on its behalf by:

----- Start of picture text -----
Qn — aed: Gee
G DIBBEN DG N
----- End of picture text -----

REGISTERED COMPANY NUMBER: 04699108

Page 10

OPTIONS WELLBEING TRUST (LIMITED BY GUARANTEE)

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2020

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Note|2020|2019| |eeee| |CASH|FLOWS|FROM|OPERATING|ACTIVITIES| |Net|cash|(used)/provided|by|operating|activities|1|(201,442)|110,643| |CASH|FLOWS|FROM|INVESTING|ACTIVITIES| |Interest|received|318|241| |Acquiring|new|assets|(24,840)|(73,256)| |NET CASH|USED|IN|INVESTING|ACTIVITIES|(24,522)|(73,015)| |Change|in|cash|and|cash|equivalents|in|the|year|(225,964)|37,628| |Cash|and|cash|equivalents|at the|beginning|of the|year|554,895|517,267| |Cash|and|cash|equivalents|at|the|end|of the|year|2|328,931|554,895|

----- End of picture text -----

Page 11

OPTIONS WELLBEING TRUST (LIMITED BY GUARANTEE)

NOTES TO THE CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 MARCH 2020

ay RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2.

RECONCILIATION OF NET INCOME TO NET CASHCASH FLOW FROM OPERATING ACTIVITIES
	2020	2019
	£	£
Net income forthe year	81,163	229,847
(as perthe Statement of Financial Activities)
Adjustments for: Interest Received	(318)	(241)
Gain on Pension Scheme Revaluation	(45,571) -	(53,463) (80,533)
Depreciation charges	3,752	10,354
Increase in debtors (Decrease)/Increase in creditors	(227,803) (12,665)	(6,491) 11,170
Netcash (used)/provided byoperating activities	(201,442)	110,643
ANALYSIS OF CASH AND CASH EQUIVALENTS
	2020	2019
	£	£
Cash at bank and in hand	328,931	554,895
Totalcashandcashequivalents	328,931	554,895

Page 12

OPTIONS WELLBEING TRUST (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2020

1. ACCOUNTING POLICIES

Charity Information

Options Wellbeing Trust is a charitable company established under its Memorandum and Articles of Association and registered with the Charity Commission and Companies House in England and Wales. The principal address is 147 Shirley Road, Southampton, SO15 3FH. The charitable company is a public benefit entity.

• The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the Financial Statements are as follows: (a) Basis of Preparation The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their Financial Statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102) including early adoption as amended January 2016), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

• Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

• The Financial Statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts are rounded to the nearest £.

• (b) Income All income is included in the Statement of Financial Activities when the charitable company is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

• Donations and legacies are received by way of donations and gifts and are included in full in the Statement of Financial Activities when the society becomes unconditionally entitled to the donation.

• • Donated services and facilities are included at the value to the charitable company where this can be quantified. The value of services provided by volunteers has not been included in these Financial Statements.
• • Investment income is included when receivable. - Income from charitable trading activities is accounted for when earned. - Grants, whether “capital” grants or “revenue” grants, are recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

• (c) Expenditure Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT, as the charitable company is not VAT registered and is reported as part of the expenditure to which it relates. Expenditure on charitable activities comprises those costs incurred by the charitable company in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and their associated support costs. Support costs are those functions that assist the work of the charitable company but do not directly undertake the charitable activities. These costs have been allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource and are apportioned on time, usage or governance.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charitable company and include the audit fees and costs linked to the strategic management of the charitable company.

• (d) Tangible Fixed Assets Tangible assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Freehold properties are subsequently measured at their fair value and are to be revalued every 5 years. Fixed assets costing more than £1,000 are capitalised at cost. Depreciation is provided at the following annual rates in order to write-off each asset over its estimated useful economic life:

• Fixtures and fittings 20% Straight Line Computer equipment 25% Straight Line Freehold property (buildings) Over 50 years

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NOTES TO THE FINANCIAL STATEMENTS (Continued)

• For the year ended 31 March 2020 41: ACCOUNTING POLICIES (Continued) (e) Debtors Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid net of any trade discounts due.

• (f) | Cash at Bank and in Hand

• Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

• (g) Creditors and Provisions Creditors and provisions are recognised where the charitable company hasa present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

• (h) Finance Lease Agreements Assets held under finance leases, where substantially all of the benefits and risks of ownership accrue to the lessee, are capitalised and disclosed under tangible fixed assets at their fair value. The assets are depreciated over the shorter of the lease term or their useful economic life. The capital element of the future payments is treated as a liability. The total finance charge for each lease is charged to the Statement of Financial Activities so as to produce a constant periodic rate of charge for each accounting year.

• (j) Operating Lease Agreements Rentals applicable to operating leases, where substantially all of the benefits and risks of ownership remain with the lessor, are charged to the Statement of Financial Activities as incurred.

• (k) Pension Costs The charitable company operates a defined benefit pension scheme within a multi-employer plan, operated by Hampshire County Council. The charitable company has entered into an agreement with the multi-employer plan provider that determines how the deficit is to be funded and this had been recognised asa liability. The charitable company also operated a defined contribution scheme, payments to the scheme are charged as an expense as they fall due.

• (I) Taxation The charitable company is exempt from Corporation Tax on its charitable activities.

• (m) Fund Accounting

Unrestricted funds consist of the general purposes fund and designated funds.

• Designated funds are funds established by the Management Committee from time to time for specific projects or purposes, are not in any way restricted and any surplus or deficit will be transferred to/from the general purposes fund when the designated fund is closed.

• Restricted Funds are funds subject to specific restrictions imposed by donors or by the purpose of the appeal. The purpose and use of designated and restricted funds is set out in the notes to the Financial Statements.

• (n) Financial Instruments The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

• (0) Significant Judgments and Estimates Preparation of the Financial Statements may require management to makesignificant judgments and estimates. There are no items in the Financial Statements where judgments and estimates would have a significant effect on amounts recognised in the Financial Statements.

• (p) Investment Property Investment properties are initially measured at cost and subsequently at fair value at the reporting date, with the change recognised in the statement of financial activities.

Page 14

NOTES TO THE FINANCIAL STATEMENTS (Continued)

For	the yearended 31 March 2020
2:	INCOME FROM CHARITABLE ACTIVITIES
				2020	2019
		Restricted	Unrestricted	Total	Total
		Funds	Funds	Funds	Funds
		£	£	£	£
	Information and Counselling
	Gamcare Trust	206,080	-	206,080	189,555
	Private counselling	-	38,094	38,094	37,859
	Property rental	-	36,412	36,412	30,090
	Otherincome	-	3,558	3,558	62,578
	Total	206,080	78,064	284,144	320,082

The charitable company has entered into service agreement contracts with government bodies and local authorities to provide the various services and specific deliverables that the charitable company provides.

The amounts received and the relevant bodies are listed above. There were no unfulfilled conditions and/or other contingencies attaching to the grants that have been recognised in income.

The grants and donations shown above relate to payments received during the charitable company's year to 31 March 2020 but adjusted for any deferments where the expenditure arising for that grant is being incurred in a subsequent year.

Within the new contract from GamCare dated June 2018, the grant is made asa restricted payment, and only costs attributable to delivering the service are permitted. In 2019 income from charitable activities of £130,527 was unrestricted and £189,555 was restricted

1. INVESTMENTS

				2020	2019
		Restricted	Unrestricted	Total	Total
		Funds	Funds	Funds	Funds
		£	£	£	£
Bank	interest	-	318	318	241

In 2019 the income from investments of £241 was unrestricted.

1. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

		Information
	Restricted	and	2020	2019
	Funds	Counselling	_‘Total	Total
	£	£	£	£
Direct staffcosts	134,225	23,687	157,912	130,719
Support costs	70,030	18,768	88,798	92,263
Governance costs	1,825	335	2,160	1,490
Total	206,080	42,790	248,870	224,472

The expenditure on charitable activities in 2019 of £34,917 was unrestricted and £189,555 was restricted

1. ANALYSIS OF SUPPORT AND GOVERNANCE COSTS

The charitable company identifies the costs of its support functions. It then identifies those costs that relate to the governance function. Having identified its governance costs, the remaining support costs together with the governance costs are apportioned between the key charitable activities undertaken (see note 4) in the year. Refer to the table below for the basis for apportionment and the analysis of support and governance costs.

Page 15

NOTES TO THE FINANCIAL STATEMENTS (Continued)

For the year ended 31 March 2020 5. ANALYSIS OF SUPPORT AND GOVERNANCE COSTS (Continued)

			2020	2019
	General		Total	Total	Basis of
	Support	Governance	Funds	Funds	Apportionment
	£	£	£	£
Premises	34,736	-	34,736	27,261	Usage
Staffwelfare	22,558	-	22,558	33,460	Usage
Travel and subsistence	887	-	887	1,675	Usage
Office costs	10,919	-	10,919	10,399	Usage
Advertising and promotions	6,158	-	6,158	3,688	Usage
Website development	777	-	777	577	Usage
Legal and professional fees	6,808	-	6,808	2,899	Usage
Independent examiners fees	-	2,160	2,160	1,490	Governance
Bank charges and interest	920	-	920	819	Transactions
Depreciation	3,752	-	3,752	10,354	Usage
Bad Debt Subscriptions	615 668	- -	615 668	145 986	Specific Usage
Total	88,798	2,160	90,958	93,753

6. NET INCOME FOR THE YEAR This is stated after charging:

6.	NET INCOME FOR THE YEARTHE YEARYEAR This is stated after charging:
		2020	2019
		£	£
	Depreciation	3,752	10,354
	Independentexaminers fees	1,500	1,490
	Independent examiners other fees	660	-
7.	ANALYSIS OF STAFF COSTS, TRUSTEE REMUNERATION AND EXPENSES
	AND THE COST OF KEY MANAGEMENT PERSONNEL
	Staff costs were as follows:
		2020	2019
		£	£
	Salaries, wages and consultancy	132,683	106,987
	Social Security costs	6,304	5,315
	Employee pension costs	10,160	8,011
	Total	149,147	120,313

No employee received emoluments of more than £60,000 during the year (2019 - nil).

The average number of employees during the year was as follows:

		2020	2019
Service	provision	15	12

No members of the Management Committee received any remuneration or expenses during the year (2019 - none). The remuneration and benefits of the key management personnel in the year total £39,091 (2019 - £38,001).

Page 16

NOTES TO THE FINANCIAL STATEMENTS (Continued)

For the year ended 31 March 2020

1. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
	Freehold	Fixtures	Computer
	Property	& Fittings	Equipment	Total
	£	£	£	£
Cost
At1 April 2019 Additions	615,000 24,840	8,617 -	12,518 -	636,135 24,840
At 31 March 2020	639,840	8,617	12,518	660,975
Depreciation
At1 April 2019	-	5,661	3,390	9,051
Charge for the year	-	622	3,130	3,752
At 31 March 2020	-	6,283	6,520	12,803
Net Book Values
At 31 March 2020	639,840	2,334	5,998	648,172
At31March2019	615,000	2,956	9,128	627,084

The charitable company owned three freehold properties at 31 March 2020 one of which is classified as an investment property.

In the accounts for the year ended 31 March 2019 the charitable company revalued two of the freehold properties to reflect their fair values. The revaluations for the properties were based on valuations carried out by Primer Olds (chartered surveyors) in April / May 2019. All of the three properties are unencumbered with the exception of the property in Southampton, where Southampton City Council have a legal charge over the property representing a 20% interest in the property. The property's revaluation included in these Financial Statements incorporates 80% of the total value of that property.

		Investment
		Property	Total
		£	£
	Cost and Net Book Value
	At 1 April 2019 and March 2020	190,000	190,000
9.	DEBTORS
		2020	2019
		£	£
	Trade debtors	4,460	4,798
	Prepayments	7,055	2,404
	Deferred Income	1,240	4,791
	Amounts owed by related societies
	- Social Care in Action	227,041	-
	Total	239,796	11,993
10.	CREDITORS: Amounts falling due within one year
		2020	2019
		£	£
	Trade creditors	26,209	5,035
	Accruals	8,733	6,919
	PAYE	1,847	1,907
	Pension contributions	1,511	4,176
	Amounts owed to related societies:
	- Social Care in Action	-	33,187
	- SCA Care	-	189
	Total	38,300	51,413

Page 17

1. FINANCIAL INSTRUMENTS Financial instruments measured at amortised cost comprise the following:

2. ANALYSIS OF CHARITABLE FUNDS

NOTES TO THE FINANCIAL STATEMENTS (Continued)

Forthe	the yearended 31 March 2020
11.	CREDITORS: Amounts falling due after		morethan one year
							2020	2019
							£	£
	Pension liability						-	45,123
12.	COMMITMENTS FOR PENSION PAYMENTS
	Future commitments under pension arrangements are as follows:
							2020	2019
							E	£
	Amounts payable within one year						392	4,700
	Amounts payable between 2 and 5 years						-	16,700
	Amounts payable after 5 years						-	48,800
							392	70,200
	Less: Interestand finance charges relating		to	future periods			-	(21,738)
	Total						392	48,462
	Pension commitments are analysed as follows:
							2020	2019
							£	£
	Current obligations						392	3,339
	Non-current obligations						-	45,123
	Total						392	48,462
13.	FINANCIAL INSTRUMENTS
	Financial instruments measured at amortised			cost comprise the following:
							2020	2019
							£	£
	Financial assets that are debt instruments						231,501	4,798
	Financial liabilities that are debt instruments						36,453	94,629
14.	ANALYSIS OF CHARITABLE FUNDS
				At	Incoming		Outgoing	At
			01.04.19		Resources	Gains	Resources	31.03.20
				£	2	£	£	£
	Unrestricted Funds
	General Fund	1,042,010			78,382	-	(45,289)	1,075,103
	Revaluation Reserve		293,888		-	-	-	293,888
	Pension Liability		(48,462)		-	45,571	2,499	(392)
	Total Unrestricted Funds	1,287,436			78,382	45,571	(42,790)	1,368,599
	Restricted Funds
	GamCare			-	206,080	-	(206,080)	-
	TotalFunds	1,287,436			284,462	45,571	(248,870)	1,368,599

Unrestricted Funds Unrestricted funds comprise the following funds which trustees are: General fund - to use in accordance with the charitable objects and to fund the charitable company’s net fixed assets. Revaluation reserve - arose as a result of the revaluation of the charitable company’s freehold properties. Pension liability— This is no longer required as there is no longer a HCC Pension deficit. Restricted Funds Restricted Funds are to be used for specific purposes as laid down by the donor. GamCare - The grant from GamCare has been declared a restricted grant to meet the activity goals of the contract between the parties.

Page 18

NOTES TO THE FINANCIAL STATEMENTS (Continued)

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |For the|year ended|31|March|2020| |14.|ANALYSIS OF|CHARITABLE|FUNDS|(Continued)| |At|Incoming|Outgoing|At| |01.04.18|Resources|Gains|Resources|31.03.19| |Prior Year|£|£|£|£|£| |Unrestricted Funds| |General Fund|942,238|135,548|-|(35,776)|1,042,010| |Revaluation|Reserve|219,832|-|80,533|(6,477)|293,888| |Pension|Liability|(104,481)|-|53,463|2,556|(48,462)| |Total|Unrestricted Funds|1,057,589|135,548|133,996|(39,697)|1,287,436| |Restricted Funds| |Gamcare|-|189,555|-|(189,555)|-| |Total Funds|1,057,589|325, 103|133,996|(229,252)|1,287,436|

----- End of picture text -----

1. CAPITAL COMMITMENTS

2. There were no capital or other commitments at 31 March 2020 (2019 - £nil).

3. RELATED PARTIES

Options Wellbeing Trust is a member of the SCiA group of social enterprises. The other members of the group are Social Care in Action, SCA Care, SCA Transport Services, SCA Trafalgar Dental Services SCA Trafalgar Ltd, SCA Fenwick 2 Limited, Southampton Healthy Living and The Steven James Practice. All charitable companies and registered societies of the SCiA group of social enterprises are operated and managed on a unified basis. Options Wellbeing Trust undertook transactions with other related societies in the normal course of activities £1,018 (2019: £1,397).

At 31 March 2020, Options Wellbeing Trust had outstanding balances with related societies as disclosed in Notes 9 &10.

1. TAXATION As a registered charity, the income is generally exempt from Corporation Tax under Section 478 of the Corporation Taxes Act 2010 by reason of its charitable objects and activities.

2. PENSIONS

The charitable company participates in the Hampshire County Council pension scheme, which is a multi-employer defined benefit scheme. The charitable company contributes to their scheme for one current employee. The principal actuarial assumptions used were: a discount rate of 4.5%, time period of 20 years ending 2035, and an inflation rate of 2.7%. Since the 2019 Triennial valuation, there is no longer a need for a repayment plan, and that ceased in March 2020. Reconciliation of opening and closing balances

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2020|2019| |£|£| |Provision|at|start|of year|(48,462)|(104,481)| |Deficit|Contribution|Paid|4,680|4,300| |Interest|(2,181)|(1,744)| |Remeasurement|45,571|53,463| |Provision|at end|of year|(392)|(48,462)|

----- End of picture text -----

Total cost relating to the defined benefit plans is recognised in the statement of financial activities as an expense. The pension cost charge for the period represents contributions payable by the society to the scheme and amounted to £4,310 (2019: £330).

Pension rules state that no liability will arise upon the company from the default of other pension scheme members.

19. LEGAL STATUS OF THE CHARITABLE COMPANY

The charitable company is limited by guarantee and has no share capital. The liability of the member, in the event of winding-up, is limited to £10.

Page 19

NOTES TO THE FINANCIAL STATEMENTS (Continued)

For the year ended 31 March 2020

20. ULTIMATE CONTROL

Options Wellbeing Trust is a member of the SCiA group of social enterprises.

Social Care in Action is deemed to ultimately be the parent body of the SCiA group of social enterprises as it can exercise dominant influence over the society.

Social Care in Action is controlled by the Trustees, acting as Directors of the Charitable Company. The Trustees of Social Care in Action appoint and remove the Trustees to the Management Committees of all subsidiaries.

Social Care in Action is a charitable company established under its Memorandum and Articles of Association and registered with the Charity Commission (1096903) and Companies House in England and Wales (04526806). Copies of the consolidated accounts can be obtained from its principal address at Amplevine House, Dukes Road, Southampton, SO14 OST.