2024-03-31-accounts

Relate Mèdway & North Kent 2023-2024 Relate The relationship people Medway & North Kent Annual Report and Financial Statements for the year ended 31 March 2024 Relate Medway & North Kent (A company Ilmlted by guarantee) Reglstered Charlty No: 4973993 Reglstered Company No: 1104649

Relate Medway and North Kent Ltd {A company limited by guarantee) Contents Page Reference and administrative details of the Company, its Trustees and advisers Trustees, report Independent examiner's report Statement of financlal activities Balance sheet 2-14 15 16 17 Notes to the financlal statements 18-27

Relate Medway and North Kent Ltd (A company limited by guarantee) Reference and adininistrative details of the Company, its Trustees and advisers For the year ended 31 March 2024 Trustees D McDonald. Chair L Strong, Trustee S Lowe, Trustee A Street, Trustee Company registered number 04973993 Charity reglstered number 1104649 Registered office 2nd Floor Kingsley House 37-39 Balmoral Road Gillingham Kent ME7 4PF Company secretary Sakina Lowe Medway Council Representativ8 Cllr W Purdy Accountants Kreston Reeves LLP Chartered Accountants Montague Place Quayside Chatham Maritime Chatham Kent ME4 4QU Independent Examiner Samantha Rouse FCCA DChA Kreslon Reeves LLP Monlague Place Chalham Maritime Kent ME4 4QU Page 1

Trustees, Report For the year ended 31 March 2024 Our statement of ur ose Relate's purpose is to help people to make those personal changes which enable them to engage in commilted and loving relationships for the benefit of themselves, their family and society. Relate's Vision is of a future in which healthy relationships are actively promoted as the basis of a thriving society. Our mission is to develop and support healthy relationships by- Helping couples, families, and individuals to make relationships work better, Delivering inclusive, high-quality servi￿$ that are relevant al every stage of life. Helping both the public and policymakers to improve theirunderstanding of relationships and what makes thern flourish. Our values Be Human We respect everyone and value all relationships. We listen and support people to make positive changes in their lives. Be Connected We're in touch with the world around us and use evidence to explain why relationships matter. We collaborale to provide great services for all our communities. Be Smart We keep things simple and focus on what works. We put our clients first and maximise every penny for their benefit. How we hel . Our core services Relationshlp counselling: helping couples and individuals to respond to issues arising from their relationships. Our counsellors help people discuss their feelings, attitudes and expectations, and help with communication and problem solving. We aim to empower clients by increasing their understanding sothat they can go on to make choices about how they can manage their relationships. Psychosexual (Sexl therapy: an assessment andtreatment program which enables our clients to address the physical. emotional and psychological issues associated with sex. This usually means designing a sequence of tasks and exercises for a couple or an individual to complete at home. The sex therapist discusses progress at each session and works at the client's own pace Page 2

Trustees, Report For the year ended 31 March 2024 Family Counselling= to help family members of all ages. situations and dynamics in resolving difficulties and concerns in their relationships with one another. We support clients by increasing their understanding of each other's needs and improving communication, both within the couple relationship and across generations. Children and Young People's counselling: helps children and young people {5-25-year-olds) explore and develop coping strategies for issues such as family breakdown, bullying and peer relationships, bereavement, the formation of new families or the absence of a family member in their life. Education and Learning: to provide people with the knowledge and skills needed for personal and professional development. This ispartof ourpreventative work, to ensurewe are helping peopleto boost ormaintain theirrelationships as opposed tojust helping when things gettough. ualit Assurance and accreditatlon Relate Medway and North Kent eounselling and psychotherapy services are BACP accredited (108426) and subject to its Elhical Framework for Good Practice in counselling and psychotherapy and professional conduct procedure. We are in our third five-year term of accredited services status and are subject to annual monitoring. In addition to BACP Relate MTB uses PQASSO (Practical Quality Assurance System for Small Organisations) as a quality assurance standard. Psychosexual therapy is covered by COSRT (College of Sexual and Relationship Therapists) Code of Ethics and Principles of Good Practice. Family counselling is covered bytheAFT (The Association for Fami5y Therapy and Systemic Practice in the UK) Code of Ethics and Praclice. All Relate Medway and North Kent personnel mustcomplywiththe Relatecodeof Ethics and practi￿ and Relate's practice policies and guidan￿. which both complement the external codes and set specific organisational standards for ethical working. structure, Governance and Management The charity is constituted as a comp8ny limited by guarantee, not having a share capital. It is governed by its Memorandum and Articles of Association adopted on 1210912003, as amended by Special Resolution of the members on 23 October 2009. The charity is a constitute s(xiety of Relate Limited and as such is bound by the Memorandum & Articles of Association of Relate Limited and the Relate Federation Agreement. Relate Limiled supports all centres in England. Wales and Northern Ireland. It provides policy direction, legal advice, quality systems and resources, research information, practice helpline, and professional supervision, and training of counsellors. Page 3

Trustees, Report For the year ended 31 March 2024 The Board of Trustees is the governing body of Relate Medway and North Kent. It is responsible for.. Developing and malntaining the structure for Relate Medway & North Kent to deliver against its charitable objects Governing Relate Medway & North Kent in line with Its vision, aims and charitable objectives and to provlde overall policy direction The overall governance and strateglc direction of the charity. developing Its aims, objectives and goals Sn accordance with the Articles of Association, legal requirements and regulatory guldelines The Board is collectively responsible for promoting the success of the Charity by directing and supervising the Charity's affairs. Its role isto provide leadership within a framework of prudent and effective controls, which enable risk to be assessed and managed. The Board of Trustees delegates the day-to-day responsibility of the management 2nd control of the Charity and its funds to the Centre Director. All expenditure is approved by the Board of Trustees and requires that full accounting ￿COrdS be maintained with monthly financial and operating reports to ensure that all criteria for spending the funds of the charity are fully met. TheExecutive Committee reviewsthe latest management accounts ateachmeeting. The Executive Committee meets a minimum offour times ayear on a quarterly basis. Sub-groups are established on a short-term basis where particularly high risk or high importance projects require closer oversighl and scrutiny. {E.g. Strategic sul>group, Finance sub-group) These groups report to the Board of Trustees Appointment of Trustees Asset out in the Articles of Association the Trustees mayappoint any qualifying person to become a trustee, any person appointed shall hold Offi￿ until thefollowing Annual General Meeting and shall then beeligible for re-election. All Relate MNK Trustees give their time voluntarily and receive no benefits from the charity. Inductlon and tralnlng for Trustees New Trustee5 are sought with regard lo any specialist skills required. New Trustees are briefed on their legal abligalions under company and charity law, the Memorandum and Articles of Association, the Committee and the decision-making process, recent perfomance and strategic plans. They are encouraged to attend appropriate training and to spend time at the centre. Feedback about the charity's perfomiance and suggest ions for improvement and change are welcomed. Risk Management The Trustees are responsible for the management of the risks faced by the Charity. Sub committees are formed to deal with risk and assessment. We assess and regulaily review the major risks lo which we are exposed by means of an operational risk register, which is regularly reviewed by the managemenl team and Trustees.We are satisfied thal systems are in place to mitigate ourexposure. Page 4

Trustees, Report For the year ended 31 March 2024 The Trustees are monitoring the risks, which include: 1. Lossof significant income fromfunding bodies{i.e. Localauthorities, NHS,Trusts) and lack of ability to grow and generate diverse unrestricted income 2. Being unable to provide sufficient counsellors to match growth in service output 3. Unplanned and rapid changes among our small management and administrative staff team 4. Further reduction in what our clients a￿ able to afford to pay for counselling, against increasing costs 5. Ensuring that momentum and guidance provided by the Board of Trustees is maintained 6. A reduction in the support and strategy provided by Relate Limited 7. Not having the right people with the right skills, attitudes and behaviours to deliver the strategy across the whole organization 8. Accommodation changes due to leases ending 9. Growing competition from other counselling providers The Business Plan and Strategic Plan address these issues and try to keep a step ahead in finding solutions to minimise the risk to the organisation. A key element in our management of financial risk is the setting 8nd regular r8view of the reserves policy (see Financial Re view). Objective6, Actlvities, and Public Benefit The company is a charitable organisalion providing relationship counselling to adults, families, children, and young people for the public benefit. The objects of the charity as sel out in the governing document are.. Toeducatethepublicconcerningthe benefitsofsecure couplerelationships, marriage and family life in order to improve the emotional, sexual and spiritual well-being of individuals, which is derived from committed relationships. To provide counselling, advice. education, guidance and relief to adults andl or children in relation lo any aspect of contemporary life or work which may prejudice Iheir physical or mental wellbeing, and influence, either direclly or indirectly, their presenl or future family or couple re18tionship. To seek to enhance the good health, both mental and physical of adults and children by increasing awarenes5 ofthe benefits ofcommitted relationships. Furthermore working to prevent poverty, hardship and distresscaused by breakdown ofsuch relationships. The trustees have complied with section 17(5) of the Charities Act 2011 to give due regard to the Charity Commission's general guidance on public benefil when reviewing the charity's aims and objectives and in planning its future activities. Page 5

Trustees, Report For the year ended 31 March 2024 Achievements and performance 2023-2024 Relate Medway & North Ker)t". Delivered 2906 counselling hours Delivered 771 free tounselling sessions for young people Supported 2310 People 2000 Registrations Ongoing appointments with couples and individuals Remote & in-person accessible family counselling sessions Individual structured inteNiews (domestic violence l abuse intervention assessments 205 Rowhill sessions supporting young vulnerable children A team of 8 Relate COLJnsellors work across our Meoway and North Kent locations. Our primary Headquarters is in Gillingham We deliver services across the local authority areas of: Medway Dartford Gravesham Bexley Swale We only continue to be able to offer Services at reduced rates to people in distress thanks to trusts, foundations and donors who financially support our Bursary Funding Scheme. A number of our clients are able lo meet the cost of counselling but many are not. These vital supporters are listed in full at the end of this report. Relate Medway & North Kent maintains contracted commissioned work alongside the self- referring client work. This work is detailed in the following summary of our work this year. IAPT (Improvlng Access to Psychological Therapiesl- Couple Therapy for Depression IAPT is run by the NHS in England, and provides NICE approved evidence based therapies for people with anxiety or depression. Couple Therapy for Depression {CTD} is a type of talking therapy developed to help people suffering from depression and anxiety. We receive referrals from Healthy Minds after their initial assessment considers CTD to be the most appropriate therapy for the patient and their partner. The therapy is for up to 20 sessions and is for people who have a regular partner and where the relationship may contribute lo the development or maintenance of their depression and distress. Page 6

Trustees, Report For the year ended 31 March 2024 Aim of IAPT Couple Therapy for Depression (CTD) Couple Therapy for Depression aims to improve the overall quality of a couple's relationship, as poor relationship quality is known to be a precipitating factor in depression. Couple therapy can help people with their relationship and emotional difficulties that sometimes flow from problems between partners. Tralnlng for IAPT CTD IAPT recognises two forms of couple therapy and supports training courses in each. One closely follows the behavioural couple therapy model (Don Baucom). The other is an integrative- beliavioural evidence based treatment (Tavistock Relationships}. Relate MNK have practitioners qualified in both therapies. Criterla for CTD M ild to moderate depression in onelboth partners Relationship distress identified No domestic abuse or other safety issues identified including suicidal behaviours. Not for people who are not misusing alcohol or illicitdrugsto an extent that it affects their ability to undertake or make use of talking treatment Not suitable for people who have a personality diagnosis that is active or other severe psychopathologies. The Therap&utSc Approach CTD focuses on the relational aspects of depression and works on the precipitating and Maintaining elements of the couple relationship which are known to have a direct effect on the incidence of depression, in order to reduce stress and increase support within the couple:. Improving communication Coping with stress Managing feelings Changing behaviour Solving problems Promoting acceptance Revising perceptions The model allows forjoint and individual assessment sessions and ajoint formulation session, followed by on-going sessions upto a total of 20. It isdelivered at Step 3 level for patients with mild to moderate depression- a high intensity intervention, in accordance with NICE and IAPT guidelines. Page 7

Trustees, Report For the year ended 31 March 2024 Continuing Professional Development for Relate MNK counsellors In 2023-24 Mental Illness and its treatment Conversations around Intimacy Child Sexual Exploitation Understanding Stepfamilies.. A practical guide for professionals working with blended families Online Relate Learning modules available - Child Protection and Safeguarding (Level 1). Mental Health Awareness, Domestic Abuse and Violence, Suicidal Risk and support. Client informed feedback, Substance and Misuse. Gender and Sexual Diversity, Bereavement and Loss, Disordered Personalities. Counselling with a Sexual Focus, Emotionally Focused Therapy. Ealing Disorders in young people Fundraising Detailed data underpins our abilityto demonstrate to new, potential and existing funders the difference their donations make in specific geographical communities. We are grateful for the continued support of most of our bcal authorities who recognise the contribution Relate MNK Makesto community cohesion and resilience, andto the well-being of individuals. We are developing detailed 'projects'to meet the increasingly specific requirements ofpotential funders for stand-alone projects ratherthan general funding pots. Our plans to raise awareness of our services in our communities have progressed with the production of new postcard-style fliers, posters and a successful bid for funding for a Mobile Community Information stand. We continue tc look at new potential sources for grants and donations and will be grateful for any suggestions from Trustees. Publicity We are grateful for the support of our local media in covering what has been an informative year- We have a regular slot in the Medway Messenger and our platforms on Facebook and twitter have more potential but soak up resource. Page 8

Trustees, Report For the year ended 31 March 2024 Acknowledgements The Trustees thank the counsellors, clinical supervisors. appointment staff, evening re￿ptIonists, and volunteers who work together forthe benefit of our local Gommunilies. Thank you to the Relate RMK counsellors during 2022-2023. Sincere thanks to the local authorities. trusts, organisations and individuals who have financially supported us in 2023-2024.. Henry Smith Kent Community Foundation St James, Place Weavers Albert Hunt Trust Awards For All Financial Review Resenies policy The Trustees consider that reserves, which are deemed freely available for any of the charity's Objectives, should best be used lo provide a solid business base for the Comp8ny. Allowance have been made for the following factors in determining the current level of reseNes. 1. The Charity rents its offi￿8 from Medway CAB. paying a monthly rental fee as agreed. 2. As the receipt of grants and contracted income can occasionally be later than planned, there is a need to provide short-term financial cover, to allow for the payment of on-going costs, until grants are eventually received. 3. The future of the Charity is partly dependent upon sufficient funds being provided by local and national governmenl. As these providers of income are subject to Ihe vagaries of government spending and the general economic climate, it is possible that the cash flow could slow down significantly, or dry up totally, dependent upon Ihe competing calls on limited resources. In the case of closure, it is deemed prudent to a51ow for the following factors. Statutory redundancy of the stsff. Payment of costs on premises, and ass(Kiated items until the lease or license can be assigned, or the lease expires, whichever is the sooner. Payment of outslanding liabilities. The Reserves Policy is reviewed by the Trustees at least annualty. The Trustees can, at any future date, delermine that a part of the reserves can be utilised for a specific purpose, in which case those funds would be treated as designated funds. Page 9

Trustees, Report For the year ended 31 March 2024 Restricted Funds The Charity occasionally receives Grants from Corporate Bodies and other Charitable Trusts for specific projects. The use af funds outside the terms of the contract is prohibited, with the balance of funds to be returned on completion of Ihe contract. Current restricted Funds stand al £4,319 and will be held lo meet any unanticipated expenses associated with the specific projects. Unrestricted Funds The Trustees believe that Relate Medway & North Kent should hold sufficient financial reserves of £50,000, in order to ensure that the charity can continue to operate and meet the needs of clients of unforeseen and potentially financially damaging circumstances arising. Current Unrestricted funds sland at £42,710, Ihese are currently below those in the reserves policy and we are working hard to meet the figures in the Policy. This will be done by diversifying Counselling sessions. increasing Counselling in schools and increasing individual Counselling fees. We are working tirelessly to achieve an overall ReseNes figure of £50,000 this will involve expanding the Service, and increasing our counselling sessions as well as Oulreaches in the Community. The Trustees consider that it would be prudent to set aside an amount equivalent lo Ihree months operating expenditure to meet the cost of contractual arrangements should there be a short term break in funding., this is estimated at £10,000. Dosignated Funds In addition, unrestricted funds have been designated to the following purposes.. Equipment Reserve, The Board considers that there is a need for a reserve to be created to support the ongoing replacement of the IT infrastructure at Medway Volunteer Centre. The res8rve to stand at £2,500. Contractual Commitment reserve Al presenl, the Board does not consider that there is a need to set aside funds for redundancy. However, the Board to create a reserve to cover disciplinary andlor grievance at £2,000. Our major source of funding has been from Medway Council in addition to our role as a Prqect Medway partner. We have also received grants from a number of charitable organisations. The major risks which the charity is subject lo are regularly reviewed by ihe trustees and, as a consequence, syslems are in place to mitigate those risks. A major risk is considered to be thal of continued funding, and in order lo reduce the impact of any such reduction, il is still the intention of the trustees to double the operational reserve. At this level, the trustees feel that they would be able to continue the current activities of the charity in the event of a significant fall in the level of funding for 8 period of approximately six calendar months,. this would then provide sufficient time to consider how the funding would be replaced, or services changed. Premises The Board considers that Ihere is no need for a reserve at this this time. Review of reserves policy Reserves are monitored at every quarterly meeling of Ihe Finance and Resources Sub Commillee, the Committee will ensure that reserves are not unduly affected by unanticipated expenses and are sufficient for the needs identified in this reseNes policy. This reserves policy is monitored by the Board of Trustees annually when Ihe Audited Accounts become available, or more frequently as circumstances dictate. Principal Funding Our principal funders are Medway Council from whom we receive our core funding together with funds for additional specifrc projects and the legal Service Commission who contract with us to provide free legal advice to local residents. Page 10

Trustees, Report For the year ended 31 March 2024 Please see Financial Statements in the section for detailed information. We have introduced virtual Counselling sessions across Medway during 2022 as we feel there will be an increased need for this Sewice during Ihe pandemic. We have applied for local Government Grants to assist us with keeping the Centre open. Relate Medway & North Kent-who benefits: Young People By improving the relalionship skills of people of all ages and backgrounds, including their listening skills, we improve their skills in communicaling with and building relationships with people across communities. Our counselling, including forchildren and young adults, leachesskills.thrh hasa life-long impact, enables amicable co-parenling and improves wider relationships. Relatlonshlps for all ag•s There is no upper age restriction on our seNices and our couples and families counselling benefits children of all ages. Mental health & V￿11-beIng We work in close collaboration with local mental health services and aim to offer early intervention to tackle growing problems that may escalate if nol dealt with appropriately and timely. One client says. I have really benefited from the sessions and feel much more mentally resilient tocopewith lifechallenges." We81so provide specialist counselling for people with life- limiting conditions and their families Icarers. Peop18 sufferlng abuse Coun5ellors aretr8ined to identify victims of domesticviolence and sexual abuse. including children, and liaise with specialist agencies to make referrals. Disadvantaged & deprived people & famllles We see the impact of economic stress on relationships and families, and our Bursary Funding Scheme ensures Ihat clients have access to professional counselling regardless of their ability to pay. People with long-term & life-llmiting conditlons & carers Our counsellors are trained in specific skills to provrde relationship supporl to patients and family members who are carers andl or whose relationship faces challenges and changes in thè face of a medical diagnosis, such as cancer. Drug and alcohol Counsellors liaise with specialist agencies to refer people whose relationships are affecled by drug or alcohol addiction. Page11

Trustees, Report For the year ended 31 March 2024 'A safe place to talk, The figures speak forthemselves - Relate Medway & North Kent (MNK) supported 450 people in 2022-2023, providing 1725houtsof high quality, professional relationship counselling. But the personal stories and testimonials behind the figures are even more compelling. . A safe environment to talk thmugh such palnful events and situations. There have been some powerful discussions and thought-provoklng advice which I was able to put into practice, for example, allowing myself to cry and not seelng It as a fallure. Being able to talk about our emotions. insecurities and worries in a safe environment is something we should be able to take for granted, but Relate MNK'S clients highly value being able to talk to a skilled counsellor and to be heard without judgement. finding it vital in being able to address relationship difficulties and to move for¥vard. In Relate MNK'S 2021-2022feedback report'The Differencewe Make'_ a compilation of results from post counselling questionnaires clients-most clients said they were able to manage conflict 'much better. or 'a little betterf and many reported improvements in rows and arguments. Testimonials from local clients included: 'We are now in a more positive place In the relationship. We understand why conflict can happen and how 'A great stepping stone for understanding the reasons behind conflict, accepting conflict but realising when conflict is prolonged unnecessarily and techniques to tackle this. 'It's been really useful and a good opportunity to reflect on our relationship and continue to learn how to manage our conflicts. I feel l am going away with a lot of strategies. 'Without these sessions I don't think our relationship would have suniived. Thank you, Page 12

Trustees, Report For the year ended 31 March 2024 Clients who said communication was an issue reFx)rt￿ an improvement after counselling with comments including: 'Relate has been very useful in helping make very difficult decislons that have been put off for a longtlme. 'It's b8an really helpful. being able to talk and not feeljudged about the way you feel. Many people do not realise the wide range of counselling services that Relate MNK offers, the wide range of age groups we serve and the extensive benefits in teaching life-long relationship skills. Future Plans and Prioritles The end of the Financial Year was challenging as the Cost of Living Crisis began to impact on the ability of service users to afford our sen11￿. We have worked hard to change the way we work to mitigate against the risks and challenged this will bring in the next financial year. We're also planning a major refurbishment of our offices and counselling spaces. We feel it's important to ensure clients feel safe and comfortable during their face-to-face sessions, especially as service users have become accustomed to remote services during the lockdowns. Thanks to some recent funding applications, new furniture and additional counselling aids will be purchased in the year ahead. FUTURE PLANS Our Main focus in the coming year is Sustainability - the Cost of Living Crisis has brought us addition81 long term challenges which we hope to overcome as we navigate through the year. We continue to work with our Funders and Partners to ensure our long term future is secure so we can continue to provide the much needed seNi￿s to the communily in Medway. Relate Medway & North Kent is very grateful to all who continue to be interested in the work of the Centre and is most appreciative of the financial support il has received this year from the Local Community, Sundry donations from Local Residents. Hands Volunteers and grateful Clients. Page 13

Relate Medway and North Kent Ltd (A company limited by guarantee) Trustees, report {continued) For the year ended 31 March 2024 Statement of Trustees, responsibilities The Trustees {who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees lo prepare financial statements for each financial year. Under company law, the Trustees musl not approve the financial statements unless Ihey are satisfied that they give a true and fair view of the slate of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required lo.. select suitable accounting policies and then apply them consistently: obseNe the methods and principles of the Charities SORP IFRS 102)., make judgments and accounting estimates that are reasonable and prudent.. state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Compan￿5 transactions and disclose with reasonable accuracy al any lime the financial position of the Company and enable them to ensure that the financi81 slatements comply with Ihe Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevenlion and detection of fraud and other irregularities. Approved by or r of the memb rs of the board of Twstees and signed on their behalf by.. Donald (Trustee) Date.. Page 14

Relate Medway and North Kent Ltd

(A company limited by guarantee)

Independent examiner's report

For the year ended 31 March 2024

Independent examiner's report to the Trustees of Relate Medway and North Kent Ltd ('the Company')

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report

As the Trustees of the Company (and 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, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I 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 [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I 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.

This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report.

Signed: S M Rouse

Signed: Dated: 10 December 2024 Samantha Rouse FCCA DChA

Kreston Reeves LLP

Chartered Accountants Montague Place Chatham Kent, ME4 4QU

Page 15

Relale Medway and North Kent Ltd IA company limited by guarantee) Statement of financial activities {incorporating income and expenditure account) For the year ended 31 March 2024 Restricted Unrestricted funds funds 2024 2024 Total funds 2024 Total funds 2023 Note Income from: Donations and legacies Charitable activities 19,000 19,000 54,871 66.775 64,763 54,871 Total Income 19,000 54,871 73,871 131,538 Expendlture on: Charitable aclivilies 39,671 69,577 109,248 101.007 Total expenditure 39,671 69,577 109,248 101,007 Net movement In funds 120,671) (14,706) {35,3771 30,531 Reconclliatlon of funds: Total funds brought fomard Net movement in funds 13 13 24,990 <20,671) 57,910 (14,7061 82,900 135,3771 52,369 30,531 Total funds carried forward 4,319 43,204 47,523 82,900 The Slatement of financial activities includes all gains and losses recognised in the year. The notes on pages 18 to 27 form part of these financial statements. Page 16

Relate Medway and North Kent Ltd (A company limited by guarantee) Registered number." 04973993 Balance sheet As at 31 March 2024 2024 2023 Note Fixed assets Tangible assets Current assets 10 6,949 6,449 Debtors Cash at bank and in hand 11 563 42,451 166 78,594 43,014 78,760 Creditors.. amounts falling due within one year 12 (2,440) (2,309) Net current assets 40,574 76,451 Total net assets 47,523 82,900 Charlty funds Restricted funds Unrestricted funds 13 4,319 43,204 24,990 57,910 13 Total funds 47,523 82,900 The Company was entitled to exemption from audrt under section 477 of the Companies Act 2006. The members have nol required the wmpany to obtsin an audit for the year in question in accordance wlth section 476 of Companies Act 2006. The Trustees acknowledge their responsibililies for complying with the requiremenls of the Act with respect to 8Gcounting records and preparation of financial stalemenls. The financial statements have been prepared in accordance with the provisions applicable to entities subject to Ihe small companies regime. The financial statements were approved and authorised for issue by the Trustees and sign8d on Iheir behalf by.. D McDonald (Truslee) Date.. The notes on pages 18 10 27 form part of these financial statements. Page 17

Relate Medway and North Kent Ltd (A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2024 General information Relate Medway and North Kent Ltd is a charitable company, regislered in England and Wales with the charity number 1104649 and company number 05568569. The registered office of the Charity is Kingsley House, 37-39 Balmoral Road. Gillingham, Kent. ME7 4PF. Accounting policies 2.1 Basls of preparation of financial statements The financial statements have been prepared in accordance with the Charities SORP {FRS 102) Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Relate Medway and North Kent Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othenmise slated in the relevant accounting policy. The financial s131ements are prepared in sterring which is the functional curr8ncy of the charity and rounded to the nearest £. 2.2 Golng concern The Truslees assess whether the use of going concern is appropriate i.e. whether there are any material Un￿rtaIntieS related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concem. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that Ihe Charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Charity's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements. 2.3 Income All income is recognised once the Company has entitlement to the income, il is probable that the income will be received and the amount of income receivable can be measured reliably. Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the BalancK sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where enlitlemenl occurs before income is received, the income is accrued. 2.4 Expenditure Expenditure is recognised On￿ there is a legal or constructive obligation to transfer economic benefit to a third party. it is probable that a transfer of economic benefits will be required in setllement and the amount of the obligation can be measured reliably. Expenditure is classified by aclivily. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved In undertaking each actimly. Direct costs atlribulable to a single aclivily are allocated directly to that activity. Shared costs which contribute to more than one aclivity and support costs which are not attributable to a single activity are apportioned be￿een those aclivities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of lime spent, and deprecialion charges allocated on the portion of the asset's use. Pagé 18

Relate Medway and North Kent Ltd (A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2024 Accounting policies (continued) 2.4 Expenditure (contlnued) Expenditure on Gharitable activities is incurred on directly undertaking the activities which further the Company's objectives. as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. 2.5 Interest recelvable Inte￿st on funds held on deposit is included when receivable and the amount can be measured reliably by the Company,. this is noTmally upon notifi'cation of the interest paid or payable by the institution with whom the funds are deposited. 2.6 Tangible flxed assets and depreciation Tangible fixed assets costing £250 or more are capilalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably Tangible fixed assels are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred lo bring a langible fixed asset into its intended wort(ing condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their eslimated useful lives, Depreciation is provided on the following basis.. 200/0 Reducing balance 25 /¢ Straight line Fixtures and fittings Computer equipment 2,7 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 2.8 Cash at bank and In hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturily of th￿e months or less from the date of acquisition or opening of the deposit or similar account. 2.9 Liabilities and provisions Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amounl of the settlement can be eslimated reliably. Liabi15ties are recognised at the amount that the Company anticipales it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation, Where the effect of the lime value of money is material, the provision is based on the present value of Ihose amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liabilily. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost. Page 19

Relate Medway and North Kent Ltd (A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2024 Accounting policies {continuedl 2.10 Fund accounting General funds are unrestricled funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are lo be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes The costs of raising and administering such funds are charged against the specific fund, The aim and use of each restricted fund is set out in the notes lo the financial slatements. Critical accounting estimates and areas of Judgment Estimates and judgments are conlinually evaluated and are based on historical experience and other factors, including expectations of futur8 events that are believed to be reasonable under the circumstances. Critical accounting estimates and assumplions.. The Company makes eslimales and assumptions ￿ncernIng the future. Th8 resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below. Income from donations and legacies Restricted funds 2024 Total funds 2024 Total funds 2023 Grants 19,000 19,000 66,775 Total 2023 66,775 66,775 Page 20

Relate Medway and North Kent Ltd IA company limited by guarantee) Notes to the financial statements For Ihe year ended 31 March 2024 Income from charitable activities Unrestricted funds 2024 Total funds 2024 Total funds 2023 Fees receivable 54,871 54,871 64.763 Total 2023 64.763 64,763 Analysis of expenditure on charitable activitles Restricted Unrestrlcted funds funds 2024 2024 Total funds 2024 Total funds 2023 Wages Premises costs Professional fees and insurance Administration costs Deprecialion Sundries Counselling costs Staff training and travel Independent examinels fee 8,994 11,957 2.129 6,635 8,742 11,168 168 19.471 2,655 4,730 19,303 1,751 1,591 17,736 23,123 2,297 26,106 2,655 7,580 24,309 3,251 2,191 14,924 26,543 6,681 14,368 1,612 4,877 29,458 54 2,490 2,850 5,006 1,500 600 39,671 69,577 109,248 101,007 Total 2023 41,785 59,222 101,007 Independent examiner's remuneration The independent examiner's remuneration amounts to an independent examiner fee of £2,40012023 £2,100). staff costs 2024 2023 Wages and salaries 17,736 14,924 17,736 14,924 Page 21

Relate Medway and North Kent Ltd {A company limited by guarantee Notes to the financial statements For the year ended 31 March 2024 Staff costs (continued) The average number of persons employed by the Company during the year was as follows: 2024 No. 2023 No. Employees No employee received remuneration amounting to more than £60,000 in either year. The managemenl of the charity was undertaken by Medway Districts Citizen's Advice Bureau. therefore key management personnel was £Nil12023.' £Nil). Trustees, remuneration and expenses During the year, no Trustees received any remuneration or other benefits (2023 - £NIL). During the year ended 31 March 2024, expenses totalling £6,082 were reimbursed or paid directly to 1 Trustee 12023 £4,272 to 1 Trustee). Expenses reimbursed were for charitable expendiure paid for personally. Page 22

Relate Medway and North Kent Ltd {A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2024 10. Tangible fixed assets Fixtures and fittings Computer equipment Total Cost or valuation At 1 April 2023 Additions 4,364 520 10,808 3,155 2,635 At 31 March 2024 4,884 9,079 13,963 Depr8clation At l April 2023 Charge for the year 2,297 440 2,062 2,215 4,359 2,655 At 31 March 2024 2,737 4,277 7,014 Net book value At 31 March 2024 2,147 4,802 6,949 At 31 March 2023 2,067 4,382 6,449 11. Debtors 2024 2023 Prepayments and accrued income 563 166 563 166 12. Creditors: Amounts falling due within one year 2024 2023 Trade credilors Accruals and deferred income 40 2,400 2,309 2,440 2.309 Page 23

Relate Medway and North Kent Ltd (A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2024 13. Statement of funds Statement of funds- current year Balance at 31 March 2024 Balance at 1 April 2023 Income Expenditure Unrestricted funds Designated funds Equipment ReseNe Conlractrual Equipment Reserve 2,500 2,000 2,500 2,000 4,500 4,500 General funds General Funds 53,410 54,871 (69,577 38,704 Total Unrestrlcted funds 57,910 54,871 (69,5771 43,204 Restricted funds Kent Community Foundation (KFC) Awards for All St James's Place Foundation Weavers The Henry Smith Charity SJP CH Foundation The Foyle Foundation Albert Trust 9,590 4(Kl 7,500 500 7,000 {9,5901 14001 {7,500) {5001 {7,000) (5,6811 (5,000) {4,0001 10,000 5,000 4,000 4,319 24,990 19,000 (39,671) 4,319 Total of funds 82.900 73.871 (109,248) 47,523 Page 24

Relate Medway and North Kent Ltd (A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2024 13. Statement of funds (contlnued) Statement of funds - prior year Balance at 31 March 2023 Balance al 1 April 2022 Income Expenditure Unrestrlcted funds Deslgnated funds Equipment ReseNe Contractrual Equipment ReseNe 2.500 2,000 2,500 2,000 4,500 4,500 General funds General Funds- all funds 47.869 64,763 (59,222) 53,410 Total Unr8Stricted funds 52.369 64,763 (59,222) 57,910 Restrlcted funds Albert Hunt Trust Kent Community Foundation (KFC) Awards for All St James's Place Foundation Weavers The Henry Smith Charity 4,000 24,875 9,900 10,000 10,000 8,000 (4,000) {15,285) (9.500) (2,500) {9,500) (1,000) 9,590 400 7,500 500 7,000 66,775 {41.7851 24,990 Total of funds 52,369 131.538 (101,007) 82,900 Page 25

Relate Medway and North Kent Ltd (A company lim3ted by guarantee) Notes to the financial statements For the year ended 31 March 2024 14. Summary of funds Summary of funds - current year Balance at 31 March 2024 Balance at 1 April 2023 Income Expenditure Designated funds General funds Restricted funds 4,500 53,410 24,990 4,500 38,704 4,319 54,871 19,000 {69,5771 {39,671) 82,900 73,871 {109,248) 47,523 Summary of funds . prlor year Balance at 31 March 2023 Balance at 1 April 2022 Income Expenditure Designated funds General funds Restricted funds 4,500 47.869 4,500 53,410 24,990 64,763 66.775 (59,222) {41.785) 52.369 131,538 (101,007) 82,900 Page 26

Relate Medway and North Kent Ltd (A company limited by guarantee> Notes to the financial statements For the year ended 31 March 2024 15. Analysis of net assets between funds Analysis of net assets between funds - current period Restricted Unrestricted funds funds 2024 2024 Total funds 2024 Tangible fixed assets Current assets Creditors due within one year 6,949 38,695 (2,440) 6,949 43,014 12.440) 4,319 Total 4,319 43,204 47,523 Analysis of net assets between funds - prior perlod Restricted Unrestricted funds funds 2023 2023 Total funds 2023 Tangible fixed assets Current assets Creditors due within one year 6,449 53,770 (2,309) 8,449 78,760 (2,309) 24.990 Total 24,990 57,910 82,900 16. Related party transactions Medway District Citizens Advice Bureau, a charitable company of which Dan McDonald is Chief Executive Off icer and Company Secretary, charged for reimbursement of Rent. Office, IT service and Wages costs charges tolalling £54,139 (2023 £42.255) were invoiced by Medway District Citizen's Advice Bureau to Relate Medway and North Kent Limited during the year. There was a balance of £Nil outstanding al the year end (2023- £Nil). D McDonald {Trustee) paid for charitable expenditure personally and was later reimbursed and total of £6,082 during the year (2023- £4,272). During the year donations wtthout conditions were received from Iruslees totalling £700 (2023 - £Nil). Page 27