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
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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