Registered number- 04973993 Charity number". 1104649 Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent (A company limited by guarantee) Unaudited Trustees. report and financial statements For the year ended 31 March 2025
Relatlonships Medway and North Kent Ltd foymerly known as Relate Medway and North Kent (A company limited by guarantee) Contents Page Reference and administrative details of the Companys Its Trustees and advisers Trustees, report Independent examiner's report Statement of financial activities 2-12 13 14 Balance sheet 15 Notes to the financial statements 16-24
Relatlonships Medway and North Kent Ltd formerly known as Relate Medway and North Kent (A company limited by guarantee) Reference and administrative details of the Company, its Trustees and advisers For the year ended 31 March 2025 Trustees D McDonald, Chair L Strong. Trustee A Street, Trustee (resigned 2 November 2024) Company registered number 04973993 Charity reglstered number 1104649 Registered offlce 2nd Floor Kingsley House 37-39 Balmoral Road Gillingham Kent ME7 4PF Company secretary Sakina Lowe Medway Councll Representatlva Cllr W Purdy Accountants Kreston Reeves LLP Chartered Accountants Maritime Place Quayside Chatham Maritime Chatham Kent ME4 4QZ Independent Examiner Samantha Rouse FCCA DChA KStOn Reeves LLP Maritime Place Chatham Marrtime Kent ME4 4QZ Page 1
Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent {A company limited by guarantee) Trustees. report For the year ended 31 March 2025 The Truslees present their annual report together with the financial statements of the Company for the 1 April 2024 to 31 March 2025. The Annual report seNes the purposes of both a Trustees, report and a directors, report under company law. The Trustees confirm that the Annual report and financial slalements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORPI applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). Our statement of ur ose Relationships. purpose is to help people lo make those personal changes which enable them to engage in committed and loving relationships for the benefit of Ihemselves, their family and society. Relationships, Vislon is of a future in which healthy relationships are actively promoted as the basis of a thriving society. Our mlsslon is to develop and support healthy relalionships by.. Helping couples, families, and individuals to make relationships work better. Delivering inclusive, high-quality SeiceS that are relevant at every stage of life. Helping both the public and policymakers to improve their understanding of relationships and what makes them flourish. Our values Be Human We respect everyone and value all relationship5. 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 collaborate lo 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. atliludes and expectations. and help with communication and problem solving. We aim to empower clients by increasing their understanding so that they can go on lo make choices about how they can manage their relalionships. Psychosexual (Sex) therapy: an assessment and Ireatment program which enables our clients lo address the physical, emotional and psychological issues asscKialed 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 al Ihe client's own pace Page 2
Relatlonships Medway and North Kent Ltd formerly known as Relate Medway and North Kent (A company limited by guarantee) Trustees. report (continued) For the year ended 31 March 2025 Famlly 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-yearuolds) 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 lrfe. Education and Learning: to provide people with the knowledge and skills needed for personal and professional development. This is part of our preventative work, to ensure we are helping people to boost or maintain their relationships as opposed to just helping when things get tough. uallt Assurance and accredltatlon Relationships Medway and North Kent counselling and psychotherapy services are BACP accredited (108426) and subject to its Ethical 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 Relationships MT8 uses PQASSO (Practical Quality Assurance Syslem for Small Organisationsl 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 by the AFT {The Association for Family Therapy and Systemic Practice in the UK) Code of Ethics and Practice. Structure, Governance and Management The charity is constituted as a company limited by guarantee, not having a share capital. 11 Is governed by ils Memorandum and Articles of Association adopted on 1210912003, as amended by Special Resolution of the members on 23 October 2009. The Board of Trustees is the governing body of Relationships Medway and North Kent. It is responsible for.. Developing and maintalning the structure for Relationships Medway & North Kent to deliver against its charitable objects Governlng Relationships Medway & North Kent in line with Its vision. aims and charitable objectives and to provide overall policy directlon The overall governance and strategic direction of the charity, developing its aims. objectives and goals In accordance with the Artlcles of Association, legal requirements and regulatory guldelines The Board is collectively responsible for promoting the success of Ihe Charity by direding and supeNising the Charity's affairs. Its role is to provide leadership within a fvamework of prudenl and effective controls, which enable risk to be assessed and managed. The Board of Trustees delegates the day-to4ay responsibility of the management and control of the Charity and its funds to the Gent Director. All expenditure is approved by the Board of Trustees and requires that full accounting records be maintained with monthly financial and operating reports to ensure that all Griteria for spending the funds of the charily are fully met. The Executive Committee reviews the latest management accounts al each meeting. The Executive Committee meets a minimum of four times a year on a quarterly basis. Page 3
Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent (A company limlted by guarantee) Trustees. report (continued) For the year ended 31 March 2025 Sub-groups are established on a short-lerm basis where particularly high risk or high importance projects require closer oversight and scrutiny. {E.g. Stralegic sub-group, Finance sub-group) These groups report to the Board of Trustees Appointment of Trustees As set out in the Articles of Association the Trustees may appoint any qualifying person to become 3 trustee, any person appointed shall hold office until the following Annual General Meeting and shall then be eligible for re- election. All Relationships MNK Trustees give their time voluntarily and receive no benefits from the charity, Induction and training for Trustees New Trustees are sought wilh regard lo any specialist skills required. New Trustees are briefed on their legal obligations under company and charity law, the Memorandum and Articles of Association, the Committee and the decision-making process, recent performance and strategic plans. They are encouraged to attend appropriate training and to spend time at the centre. Feedback about the charily's performance and suggestions for improvement and change are welcomed. Rlsk Management The Trustees are responsible for the management of the risks faced by the Charity. Sub committees are formed lo deal with risk and assessment. We assess and regularly review the major risks to which we are exposed by means of an operational risk register, which is regularly reviewed by the management team and Trustees. We are satisfied that systems are in place to mitigate our exposure. The Trustees are monitoring the risks, which include: Loss cf significant income from funding bodies {i.e. Local authorities, NHS, Trusts) and lack of ability to grow and generate diverse unrestricted income Being unable lo provide sufficient counsellors to match growth in Se1 output Unplanned and rapid changes among our small management and administrative staff team Further reduction in what our clients are able to afford to pay for counselling. against increasing costs Ensuring that momentum and guidance provided by the Board of Trustees is maintained A reduction in the support and strategy provided by Relate Limited Not having the righl people with the right skills, atlitudes and behaviours lo deliver the strategy across the whole organization Accommodation changes due to lease5 ending 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 lo the organisation. A key element in our managemenl of financial risk is the selting and regular review of the reserves policy (see Financial Review). Objectlves, Actlvities, and Public Benefit The company is 2 charitable organisalion providing relationship counselling to adults, families, children, and young people for the public benefit. Page 4
Relationship5 Medway and North Kent Ltd formerly known a5 Relate Medway and North Kent {A company limited by guarantee) Trustees, report {continued) For the year ended 31 March 2025 The objects of the charily as set out in the governing document are: To educate Ihe public conceming the benefits of secure couple relationships, 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 to any aspect of contemporary life or work which may prejudice their physical or mental wellbeing, and influence, either directly or indirectty, their present or future family or couple relationship. To seek to enhance the good health. both mental and physical of adults and children by increasing awareness of the benefits of commitled relationships. Furthermore working to prevent poverty, hardship and distress caused by breakdown of such relationships. The trustees have complied with section 17{5) of the Charities Act 2011 to give due regard lo the Charity Commission's general guidan on public benefit when reviewing the charivs aims and objectives and in planning ils future activities. Achievements and performance 2024-2025 Relationships Medway & North Kent.. Delivered 3,228 counselling hours Delivered 1,007 free counselling sessions for young people Supported 2,590 People Ongoing appointments with couples and individuals Remote & in-person accessible family counselling sessions Individual structured interviews (domestic Violen l abuse inteNention assessments) A team of 5 Relationships CounsellS work across our Medway 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 seNces at reduced rates to people in distress thanks lo trusls, 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 nol. These vital supporters are listed in full at the end of this report. Relationships Medway & North Kent maintains contracted commissioned work alongside the self-referring client work. This work is detailed in the following summary of ourwork this year. Page 5
Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent {A company limited by guarantee) Trustees, report {¢ontinuedl For the year ended 31 March 2025 IAPT {Improving Access to Psychological Therapies)- 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 SLtffering from depression and anxiety. We receiv8 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. Alm of IAPT Couple Therapy for Depression ICTDI Couple Therapy for Depression aims to improve the overall quality of a couple's relationship, as poor relationship quality is known lo be a precipitating factor in depression. Couple therapy can help people with IheSr relalionship and emotional difficulties that sometimes flow from problems between partners. Trainlng for IAPT CTD IAPT recognises two forms of couple therapy and supports training courses Sn each. One closely follows the behavioural couple therapy model (Don 8aucom). The other is an integrative- behavioural evidence based treatment (Tavistock Relationships}. Flelationships MNK have practitioners qualified in both therapies. Crlterla for CTD Mild 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 illicit drugs to an exlent that it affects their ability to undertake or make use of talking treatment Not suitable for people who have a personalily diagnosis that is active or other severe psychopalhologies. The Therapeutic Approach CTD focuses on the relational aspects of depression and works on the precipitating and maintaining elements of the couple relationship which are known lo have a direct effect on the incidence of depression, in order to reduce stress and increase support wilhin the couple'.- Improving communication Coping with stre55 Managing feelings Changing behaviour Solving problems Promoting acceptance Revising perceptions The model allows for joint and individual assessment sessions and a j(Nnt formulation session, followed by on- going sessions up to a lotal of 20. It is delivered al Slep 3 level for patients with mild to moderate depression a high intensity inteNention, in accordan wilh NICE and IAPT guidelines. Page 6
Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent {A company limited by guarantee) Trustees, report {continued) For the year ended 31 March 2025 Continulng Professional Development for Relationships MNK counsellors in 2024-25 Mental Illness and its treatment Conversations around Intimacy Child Sexual Exploitation Understanding Stepfamilies.. A practical guide lor professionals working with blended families Online Relationship Leaming 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, BeaVernent and Loss, Disordered Personalities, Counselling with a Sexual Focus, Emotionally Focused Therapy. Eating Disorders in young people Fundraising Detailed data underpins our ability to demonstrate to new, potential and existing funders the difference their donations make in specific geographical communilies. We are grateful for the continued support of most of our local authorities who recognise the contribution Relationships MNK makes to community cohesion and resilience. and to the well-being of individuals. We are developing detailed 'projects' to meet the increasingly specific requirements of potential funders for stand-alone projects rather than general funding pots. Our plans to raise awareness of our services in our communities have progressed wilh the production of new postcard-style fliers, posters and a successful bid for funding for a Mobile Community Information stand. We continue to look at new potential sources for grants and donatnS and will be grateful for any suggestions from Trustees. Publicity We are gratefLFI 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 twilter have more potential but soak up resource. Acknowledgements The Trustees thank Ihe Counsellors, clinical supervisors, appointment staff. evening receptionists, and volunteers who work together for the benefit of our local communities. Thank you to the Relationships RMK counsellors during 2024-2025. Page 7
Relatlonship5 Medway and North Kent Ltd formerly known as Relate Medway and North Kent (A company limited by guarantee) Trustees. report (continuedl For the year ended 31 March 2025 Sincere thanks to the local authorities, trusts, organisations and individuals who have financially supported us in 2024-2025: Kent Cornmunlty Foundatlon The Mrs Smith and Mount Foundatlon Schr8ler Foundatlon Albert Hunt Trust Financial Review ReseNes pollcy The Trustees consider that reserves, which are deemed freely available for any of the charitls Objectives, should best be used to provide a solid business base for the Company. Allowance have been made for the following factors in determining the current level of reserves. The Charity rents its offices from Medway CA8, paying a monthly rental fee as agreed. 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. The futUTe of the Charity is partly dependent upon sufficient funds being provided by local and national government. As these providers of income are subject to the vag8ries of government spending and the general economic climate, il is possible that the cash flow could slow down significantly, or dry up totally, dependent upon the competing calls on limited resources. In the case of closure, il is deemed prudent lo allow for the following factors. Statutory redundancy of the staff. Payment of costs on premises, and associated items until the lease or license can be assigned, or the lease expires, whichever is the sooner. Payment of outstanding liabilities. The Reserves Policy is reviewed by the Trustee5 at least annually. The Trustees can, at any future date, determine that a part of the reserves can be utilised for a specific purpose, in which case those funds would be treated as designated funds Review of resenies pollcy Reserves are monitored at every quarterty meeting of the Finance and Resources Sub Committee, the Committee will ensure thal reserves are not unduly affected by unanticipated expenses and are sufficient for the needs identified in this reserves policy. This resee$ policy is monitored by the Board of Trustees annually when the Audited Accounts become available, or more frequently as circumstances dictate. Page 8
Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent {A company limited by guaranteel Trustees, report (continued) For the year ended 31 March 2025 Restricted Funds The Charity occasionally receives Grants from Corporate Bodies and other Charitable Trusts for specific projects. The use of funds outside the terms of the conlract is prohibited. with the balance of funds to be returned on completion of the contract. Current restricted Funds stand at £2,375 and will be held to meet any unanticipated expenses associated with the specific projects. Unrestricted Funds The Trustees believe that Medway Volunteer Centre should hold financial reserves in order to ensure that the charity can continue to operate and meet the needs of dients of unforeseen and potentially financially damaging circumstances arising. Current Unreslricted funds stand at £28,767 We are working tirelessly to achieve an overall Resetves fTrgure of £50,000 this wll involve expanding the SeNice, and increasing our counselling sessions as well as Outreaches in the Communily. The Trustees consider that it would be prudent to set aside an amount equivalent to three months operating expenditure lo meel the cost of contractual arrangements should there be a short term break in funding., this is estimated at £10,000. Deslgnated Funds In addition, unrestricted funds have been designated to Ihe following purposes.. Equipment ReseNe. The Board considers that there is a need for a reserve lo be Created to support the ongoing replacement of the IT infrastructure at Medway Volunteer Cenlre. The reserve to stand at £2,500. Contractual Commitment reserve At present, the Board does not consider that there is a need to 58t aside funds for redundancy. However, the Board to create a reserve to cover disciplinary andlor grievan al £2,000. Our major source of funding has been from Medway Council in addition to our role as a Projecl Medway partner. We have also received grants from a number of charitable organisations. The major risks which the charity is subjecl to are regularly reviewed by the trustees and, as a consequence, systems are in place to mitigate those risks. A major risk is considered to be that of continued funding, and in order to reduce the impact of any such reduction, it is still the intention of the trustees to double the operalional resetve. 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 a period of approximately six calendar monlhs,. Ihis would then provide sufficient time lo consider how the funding would be replaced, or services changed. Premises The Board considers that there is no need foT a reserve at this this time. Principal Funding Our principal funders are Medway Council from whom we receive OLFr core funding together with funds for additiona5 specific projects and the legal Service Commission who Contract with us to provide free legal advice to local residents. Please see Financial Statements in the section for detailed infomiation. We have applied for local Government Grants to assist us with keeping the Centre open. Page 9
Relationships Medway and North Kent Ltd lormerly known as Relate Medway and North Kent (A company limited by guarantee) Trustees, report (continued) For the year ended 31 March 2025 Relationships Medway & North Kent-who benefits: Young People By improving the relationship skills of people of all ages and backgrounds. including their listening skills, we improve their skills in communicating with and building relationships with people across communities. Our Counselling, including for children and young adults, teaches skills, which has a life-long impact, enables amicable co-parenting and improves wider relationships. Relationships for all ages There is no upper age restriclion on our ServIS and our couples and families counselling benefits children of all ages. Mental health & well-belng We work in close collaboration with local mental health services and aim to offer early int&entIOn to tackle growing problems that may escalate if not dealt with appropriate and timely. One client says.- '1 have really benefited from the sessions and feel much more mentally resilient to cope with life challenges., We also provide specialist counselling for people with life- limiting conditions and their families Icarers. People suffering abuse Counsellors are trained lo identify victims of domestic violence and sexual abuse, including children, and liaise with specialist agencies to make referrals. Disadvantaged & deprived people & famllies We see the impact of economic stress on relationships and families, and our Bursary Funding Scheme enSUS thal clients have access to professional counselling regardless of their ability lo pay. People with long.term & life-limiting condltions & carers Our counsellors are trained in specific skills to provide relationship support lo patients and family members who are carers andl or whose relationship faces challenges and changes in the face of a medical diagnosis, such as cancer. Drug and alcohol Counsellors liaise with specialist agencies to refer people whose relationships are affected by drug or alcohol addiction. FUTURE PLANS Our M8in focus in the coming year is Suslainability- the Cost of Living Crisis has brought us additional long term challenges that continue to resonate across our service both internally and amongst our service users. 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 SeNices to the Community in Medway. Following the administration of the national Relate organisatron and Ihe resulting name change lo Relationships Medway & North Kent, the Trustees have engaged in a series of constructive discu53ions Wlth the Board of Medway Volunteer Centre {MVC} about a potential merger. These conversations have been positive and forward-thinking, with both Boards recognising the opportunity to create a stronger, more resilient and community-focused organisation. Page 10
Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent IA company limited by guarantee) Trustees, report (continued For the year ended 31 March 2025 For Relationships Medway & North Kent, this merger presents several key benefits.. Wider servlce reach.. Integrating with MVC enables us to expand beyond traditional counselling, offering holistic wellbeing support that includes volunleer-led transport, dementia-friendly seices, and community engagement projects. Increased funding potential: A merged organisation wilh a broader remil will be better positioned to attract larger grants, contiacts, and partnerships particularly from health and local authority commissioners. Operational stabillty.. Sharing resources and infrastructure will reduce overheads and improve financial sustainability. Unlfied identlty: A single, locally rooted organisation enhances public visibility, trust, and impacl. Community-first approach.. Together, we can deliver more inclusive, accessible, and preventalive services that reflect the evolving needs of Medway and North Kent residents. Work is ongoing to complete the merger. with the fom)al transition expected to take place by March 2026. Relstionships Medway & North Kent is very grateful lo 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. Page11
Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent {A company limited by guarantee) Trustees, report {continuedl For the year ended 31 March 2025 Statement of Trustees, responsibilitles The Trustees (who are also the directors of the Company for the purposes of company lawl are responsible for preparing the Trustees, report and the financial statements in accordance wilh applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Truslees lo prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied thal they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including ils income and expenditure, for Ihat period. In preparing these financial slatemenls, the Trustees are required to.. select suitable accounting policies and then apply them consistently., obsejve the methods and principles of the Charities SORP (FRS 102). make judgments and accounting estimates that are reasonable and prudent- slate whether applicable UK Accounting Standards (FRS 102) have been followed, subject lo any material departures disclosed and explained in Ihe financial statements- prepare the financial stalements on the going concern basis unless it is inappropriate lo 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 Company's transactions and disclose with reasonable accuracy at any lime the financial position of the Company and 8nable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved.b rd8r of Ihe members of the board of Trustees and signed on their behalf by: D McDonald (Trustee) Page 12
Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent IA company limited by guarantee) Independent examiner's report For the year ended 31 March 2025 Independent examiner's report to the Trustees of Relatlonships Medway and North Kent Ltd ('the Company.) I report to the charity Trustees on my examination of the accounts of Ihe Company for the year ended 31 March 2025. Responslbilltles and basis of report As the Trustees of the Company (and ils directors for the purposes of company law) you are responsible for the preparation of the accounts in accoréance wilh the requirements of the Companies Act 20Q6 ('the 2006 Act,). Having s8tisfied myself that the accounts of the Company are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the Companys accounts carried out under section 145 of the Charities Acl 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 allention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act,, or the accounts do not accord with those records; or 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 'lrue and fail view which is nol a matter considered as part of an independent examination. or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for a¢counling and reporting by charities lapplicable to charities preparing their accounts in accoTdance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)1. I have no concerns and have come across no other malters in connection with the examination to which attention should be drawn in Ihis 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 slate to the Company's Trustees those matters l am required to state to them in an Independent examinerfs 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.. Dated.. 11 November 2025 Samanth8 Rouse FCCA DChA Kreston Reeves LLP Chartered Accountants Maritime Place Chatham Kent, ME4 4QZ Page 13
Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent {A company limited by guarantee) Statement of financial activities (incorporating Sncome and expenditure account) For the year ended 31 March 2025 Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Total funds 2024 Note Income from: Donations and legacies Charitable activities 29,625 29,625 51,955 19,000 54,871 51,955 Total income 29,625 51,955 81,580 73,871 Expendlture on: Charitable activities 31,569 61,892 93,461 109,248 Total expenditure 31,S69 61.892 93,461 109,248 Net movement in funds (1,944) (9,937 (11,881) {35,377) Reconclliation of funds: Total funds brought forward Net movement in funds 4,319 (1,944 43,204 (9,937 47.523 (11,881) 82.900 (35,377) Total funds carrled forward 2,375 33,267 35,642 47,523 The Stalem8nt of financial activities includes all gains and losses recognised in the year. The notes on pages 1610 24 fonn part of these financial statements. Page 14
Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent IA company limited by guarantee) Registered number: 04973993 Balance shoet As at 31 March 2025 2025 2024 Note Flxed assets Tangible assets Current assets 10 4,250 6,949 Debtors Cash at bank and in hand 11 320 563 33,682 42,451 34,002 43,014 Current Ilabilltles Creditors.. amounts falling due within one year 12 (2,6101 <2,440) N8t current assets 31.392 40,574 Total net assets 35,642 47,523 Charity funds Restricted funds Unrestricted funds 13 13 2,375 33,267 4,319 43,204 Total funds 35,642 47,523 The Comp8ny was entitled to exemption from audit under section 471 of the Companies Act 2006, The members have nol required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibililies for complying with the requiremenls of the Act with respect to accounting records and preparation of financial slatements. The financial slatemenls have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by: D McDonald (Trustee) Date: lo /ii J ZS The notes on pages 16 to 24 form part of these financial statements. Page 15
Relationships Medway and North Kent Ltd foimerly known as Relate Medway and North Kent (A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2025 General information Relate Medway and North Kent Ltd is a charitable company, registered in England and Wales with the charity number 1104649 and company number 05568569. The registered office of the Charily is Kingsley House, 37-39 Balmoral Road, Gillingham. Kent. ME7 4PF. Accounting policies 2.1 Basis of preparation of financial statements The financial statements have been prepared in accordance with the Charities SORP (FRS 102) Accounting and Reporting by Chaiilies= Statement of Recommended Practice applicable lo charities preparing their accounls in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 {effective 1 January 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Relationships Medway and North Kent Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical Cosl or transaction value unless otherwise stated in the relevant accounting policy. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £. 2.2 Golng concern The Trustees assess whether the use of going concem is appropriate i.e. whether there are any material uncertainties related lo events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. 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 the Charity has adequate resources to Continue in operational existence for the foreseeable future and there are no material uncertainties about the Charitls abilily to continue as a going concern, thus they continue to adopt Ihe going conrn basis of accounting in preparing the financial statemenls. 2.3 Income All income is recognised once the Company has entitlement to the income, it 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 bul nol expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where enlitlement occurs before income is received. the income is accrued. 2.4 Expendlture Expenditure is recognised once there is a legal or constructwe obligation to transfer economic benefit to a third party, it is probable that a transfer of economi¢ benefits will be required in selllement and the amount of the obligation can be measured reliably. Expenditure is classified by activily. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to Ihal activity. Shared costs which contribute to more Ihan one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent wilh the use of resources. Central staff cosls are allocated on the basis of time spent. and depreciation charges allocated on the portion of the asset's use. Page 16
Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent {A company lirnited by guaranteel Notes to the financial statements For the year ended 31 March 2025 Accounting policies lcontinued) 2.4 Expenditure (continued) Expendilure on charitable aclivÉties is incurred on directty undertaking the activities which further the Company's objeclives, as well as any associated support Costs. All expenditure is inclusive of irrecoverable VAT. 2.5 Interest recelvable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Company,. this is nomally upon notification of the interest paid or payable by the institution with whom the funds are deposited. 2.6 Tanglble 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 assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cosl less accumulated depreciation and any accumulated impaiment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allate the cost of tangible fixed assets les5 their residual value over their estimated useful lives, Depreciation is provided on the following basis: 200A Reducing balance 25OA Straight line Fixlures and fittings Computer equipment 2.7 Debtors Trade and other debtors are recognised al Ihe settlement amount after any trade discount offered. Prepayments ar8 valued al the amount prepaid nel of any trade discounts due. 2.8 Cash at bank and in hand Cash at bank and in hand includes cash and short-tenn highly liquid investmenls with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Page 17
Relationships Medway and North Kent Ltd fom)erly known as Relate Medway and North Kent {A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2025 Accounting policies {contlnued) 2.9 Liabllities and provislons 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 selllement. and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount thal the Company anticipates it will pay to settle the debt or the amount il has received as advanced payments for the goods or seNices it must provide. Provisions are measured at the best estimate of the amounts required lo sellle the obligation. Where the effect of the time value of money is material, the provision is based on Ihe present value of those amounts, discounted at the pre-tax discount rale Ihal reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost. 2.10 Fund accounting General funds are unrestricted 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 olher purposes. Designated funds comprise unrestricted funds that have been sel aside by the Trustees for particular purposes. The aim and use of each designated fund is sel out in the notes to the financial statements. Restricted funds are funds which are to be used in accordan 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 reslricled fund is set out in the notes to the financial statements. Critical accounting estimates and areas of judgment Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Critical accounling estimates and assumptions- The Company makes estimates and assumptions concerning the future. The 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 adjustmenl lo the carrying amounts of assets and liabilities within the next financial year are discussed below. Page 18
Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent (A company limited by guarantee) Notes to the financial statements For the year ended 31 March 2025 Income from donations and legacies Restricted funds 2025 Total funds 2025 Total funds 2024 Grants 29,625 29,625 19,000 Total 2024 19,000 19,000 Income from charitable activltles Unrestrl¢ted funds 2025 Total funds 2025 Total funds 2024 Fees receivable 51,955 51,955 54,871 Total 2024 54,871 54,871 Analysis of expenditure on charitable activitles Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Total funds 2024 Wages Premises costs Professional fees and insuran Administration costs Depreciation Sundries Counselling costs staff training and travel Independent examiner's fee 10,378 3.820 1,500 3,854 7,663 19,220 2,899 10,028 2.699 3,018 14,877 258 1,230 18,041 23,040 4,399 13.882 2,699 3,329 25,203 258 2,610 17,736 23,123 2,297 26,106 2,655 7,580 24,309 3,251 2.191 311 10,326 1,380 31,569 61,892 93,461 109,248 Total 2024 39,671 69,577 109,248 Page 19
Relatlonships Medway and North Kent Ltd formerly known as Relate Medway and North Kent (A company limlted by guarantee) Notes to the financtal statements For the year ended 31 March 2025 Independent examiner's remuneration The independent examinerfs remuneration amounts to an independent examiner fee of £2,610 (2024 £2,400). Staff costs 2025 2024 Wages and salaries 18,041 17,736 18,041 17,736 The average number of persons employed by the Company during the year was as follows.. 2025 No. 2024 Employees No employee received remuneration amounting to more than £60,000 in either year. The management of the charity was undertaken by Medway Districts Cilizen's Advice Bureau, therefore key management personnel was £Nil (2024: £NIl). Trustees. remuneration and expenses During the year, no Trustees received any remuneration or other benefits (2024 - £NILI. During Ihe year ended 31 March 2025, expenses totalling £3,369 were reimbursed or paid directly lo 1 Trustee (2024 - £6,082 10 1 Trustee). Expenses reimbursed were for charitable expendiure paid for personally. Page 20
Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent IA company limlted by guarantee) Note5 to the financial statements For the year ended 31 March 2025 10. Tangible fixed assets Fixtures and flttings Computer equipment Total Cost or valuation At 1 April 2024 4,884 9,079 13,963 At 31 March 2025 4,884 9,079 13,963 Depreciatlon At 1 April 2024 Charge for Ihe year 2,737 429 4,277 2,270 7,014 2,699 At 31 March 2025 3,166 6,547 9,713 Net book value At 31 March 2025 1,718 2,532 4,250 Al 31 March 2024 2,147 4,802 6,949 11. Debtors 2025 2024 Prepayments and accrued income 320 563 320 563 12. Credltors: Amounts falllng due within one year 2025 2024 Trade Creditors Accruals and deferred income 40 2,610 2,400 2,610 2,440 Page 21
Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent (A company limlted by guarantee) Nates to the financial statements For the year ended 31 March 2025 13. Statement of fund5 Statement of funds - current year Balance at 31 March 2025 Balance at 1 Aprll 2024 Income Expenditure Unrestrlcted funds Designated funds Equipment Reserve Contractual Commitment Reserve 2,500 2,000 2,500 2,000 4,500 4,500 General funds General Funds 38,704 51,955 {61,8921 28,767 Total Unrestrlcted funds 43,204 51,955 {61,892 33,267 Restricted funds Albert Hunt Twsl Kent Community Foundation (KCF) SJP CH Foundation The Mrs Smith and Mount Trust Schreier Foundation 14,750 5,000 114,750) {5,0001 (4,319) {5.000) {2,600) 4,319 5,000 4,875 2,375 4,319 29,625 {31,5691 2,375 Total of funds 47,523 81,580 (93,461) 35,642 Page 22
Relationships Medway and North Kent Ltd formeyly known as Relate Medway and North Kent (A company Ilmlted by guarantee) Notes to the financlal statements For the year ended 31 March 2025 13. Statement of funds (continued) Statement of funds - prior year Balance at 31 March 2024 Balance al 1 April 2023 Income Expenditure Unrestrlcted funds Designated funds Equipment Reserve Contractual Commitment 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 {69,577) 43,204 Restricted funds Kent Community Foundation (KCF) Awards for All St James's Place Foundation Weavers The Henry Smith Charity SJP CH Foundation The Foyle Foundation Albert Trust 9,590 400 7,500 500 7.000 (9,590) {4001 {7,500) (500) {7,000) 15,681) (5,000) (4,000) 10,000 5,000 4,000 4,319 24.990 19.000 (39,6711 4,319 Total of funds 82,900 73,871 (109,248) 47,523 Page 23
Relationships Medway and North Kent Ltd formerly known as Relate Medway and North Kent {A company limited by guarantee) Notes to the financ5al statements For the year ended 31 March 2025 14. Analysls of net assets between funds Analysis of net assets between funds - current year Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Tangible fixed assets Current assets Creditors due within one year 4.250 31,827 (2,610) 4,250 34,002 (2,610) 2,375 Total 2,375 33,267 35,642 Analysls of net assets between funds- prior year 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 (2,440) 4.319 Total 4,319 43,204 47,523 15. Related party transactions Medway District Citizens Advice Bureau, a charitable company of which Dan McDonald is Chief Execulive Officer and Company Secretary, charged for reimbursement of Rent. Office, IT seNice and Wages costs charges tolalling £45,693 (2024 - £54,139) were invoiced by Medway District Citizen's Advi Bureau to Relate Medway and North Kent Limited during the year. There was a balance of £Nil outstanding at the year end {2024 - £Nil). D McDonald {Trusleel paid for charitable expenditure personally and was later reimbursed and total of £3,068 during the year (2024- £6,082). The Charity received income of £1.930 from Medway Council during the year, a charity of which Dan McDonald (Chair) is Trustee. There was no balance outstanding at the year end (2024 - £Nil). There were no other lated party transactions in the current or prior year. Page 24