REGISTERED COMPANY NUMBER: 05074677 {England and Wales) REGISTERED CHARITY NUMBER: 1105473 Trustees. Re ort and Financial Staten]ents for the Year Ended 31 December 2024 for Banners Gate Counsellin Centre A Cotn - Limited b Guarantee K L Whilehouse Associates Ltd Chartered Management Accountants 23 PilkingtOT) Avenue Sutton Coldfield West Midlands B72 ILA
Banner5 Gate Counsellin Centre Contents of the Financial Statements for the Year Ended 31 December 2024 Page Reference and Administrative Details Trustees, Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements Detailed Statement of Financial Activities 12
Banner5 Gate Counsellin Centre Reference and AdministratiTr'e Details for the Year Ended 31 December 2024 TRUSTEES Mrs R Clackett Ms G Aldous (resigned 9.12.24) Mr P Harborne Mr B K Adams (resigned 9.12.24) Mrs H D Menniss Mr R G Hoverd C Tullett (resigned 8.1.24) F C Lumley (appointed 9.12.24) COMPANY SECRETARY REGISTERED OFFICE The Upper Room St Michaels House 198 Boldmere Road Sutton Coldfield Wesi Midlands B73 SUE REGISTERED COMPANY NUMBER 05074677 (England and Wales) REGISTERED CHARITY NUMBER 1105473 INDEPENDENT EXAMINER K L Whitehouse Associates Ltd Chartered Management Accountants 23 Pilkington Avenue Sutton Coldfield Wesi Midlands B72 ILA Page I
Banner5 Gate Counsellin Centre istered number: 05074677 Trustees, Re ort for the Year Ended 31 December 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for Ihe year ended 31 DecembeT 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordanee with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OWECTIVES AND ACTIVITIES Objectives and aims Banners Gale Counselling Cenlre aims to promote, safeguard and protect the menLIl health and well being of people through the provision of confidential counselling services to persons having difficulties in their personal lives whether through bereavement, marital difficulties, retirement. redundancies, slress or any other situation which gives rise to anxiety and stress. We aim to promote and provide education and training for those involved in counselling and io advance education of the public in the part that counselling can play to increase the provision of counselling supp)rt to the bereaved and to those who are mentally, physically and socially disabled. Banners Gate Counselling Centre serves adults in the local community by providing an accessible and affordable counselling service in a safe. confidenlial environment where people are genuinely accepted and their values respected. Individuals are encouraged to value theTnselves and are given the tivne and oppormnity to make choices for a more satisfying and meaning1 way of life. Throughout the year the Trustee objectives were l) To ensure that the Centre continued to provide ils high standard of counselling within the community. This is evident through feedback provided by clients after their final counselling session. 2) To ensure that the Centre has strong and robust finances. This has in part been achieved despite ending the year with a deficit. The finances have been regularly scrutinised throughout the year, savings made where possible and the Centre is financially secure to continue into 2025. ACHIEN'EMEINT AND PERFORMANCE Charitable activities Throughout 2024, the Trustees mel on a regular basis and have ensured that the mission statement continued to be upheld. As chair of the Trnstees, I greatly appreciale and am very thankful for all of the support that the Trustees give in whatever capacity to the centre. Without them, affordable counselling could not be offered to those in need within the community. During the year. 5 counsellors left and 5 joined giving a lotal of14. In addition. I new receptionist was appointed taking the total to 9. The Trustees value greatly the tiTne and work that all our volunteers give to the centre as without them affordable counselling could not be offered to those with a need in the community. A heartfelt thank you to all of them. CLIENTS During the year, 130 different clients attended ¢ounselling al the centre, of those 760/0 were female and 240/0 were male with age ranges as follows.. Age Range 18-40 41-60 61+ 320/. 46/0 22/0 The majority of clients were Ivhite Brilish - 900/0, wilh the remainder comprised of clients from 7 other ethnic groups. Page 2
Banner5 Gate Counsellin Centre istered number: 05074677 Trustees, Re ort for the Year Ended 31 December 2024 Clients knowledge of the centre comes from the following differenl sources - Personal recommendation Returning client Web site Professional referral Other 290/0 360/0 OUTCOMES 31 clients ended with sutTicieni data to calculate clinical outcomes. which are as follows: Fully recovered Reliable improvement No reliable change This compares satisfactorily with the NHS IAPT recovery standard of 50 %. 52/0 FINANCIAL REVIEW Financial position Clients are provided with ihe inforTnation that Banners Gate Counselling Centre is a charity and a voluntary organisaiion. They are asked for a Registration fee of £20 and weekly contributions based upon their ability to contribute, lo a maxiTlluTn of £20. Guidelines are given and all contributions greatly assist the Centre with its running C05t5. Those client5 who pay Tax are encouraged io Gift Aid their donation. We are socially inclusive to all and no one is turned away because of an inability to pay. Our income is largely generaied from a combination of registration fees, weekly contributions, Gift Aid, and a small amount of interest from a Bank deposii account. We are extremely grdteful to a small number of local Churches for their ongoing donations and on occasion to a member of the public who may have cause to support us through a bequest. Being aware of the deficit. the Trustees will closely monilor finances during 2025, and decisions will be taken when deemed appropriate to maintain the healthy finances of the Centre. The Trustees thank all those who give support lo the Cenlre and especially our volunteers who. with the variety of skills and professionalism,are invaluable in ensuring that the Cenlre continues lo deliver a high level of service within the community. STRUCTURE, GOVERNANCE AND MALYAGEMENT Governing doculnent The Company is registered as a Charitable Company Limited by Guarantee and was set up by a Memorandum of Associalion on 16th March 2004 (Registered Charity Number: 1105473 - Company Number: 5074677).. The Charity is controlled by its governing document. a Deed of Trust. and constitutes a Limited Company, limited by guarantee, a5 defined by the Companies Act 2006. In the event of the charitable covnpany beiT]g wound up, the liability of the members is limiled to £1. The number of Trustees shall noi be less than three but (unless otherwise deterniined by ordinary resolution) and shall not be subject to any maximum. To appoint or elect a Trustee, it is the management of the Company and the responsibility of the Trustees who are elected and co-opted under the temis of the Articles of Association to make such appointments. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the board of trnstees on 7 July 2025 and signed on its behalf by: Mrs R Clackett - Trustee Page 3
Inde endent Exatniner's Re ort to the Trustees of Banners Gate Counsellin Centre istered number: 0507467 Independent examiner's report to the trustees of Banners Gate Counselling Centre ('the Company,) report lo the charity trustees on my examination of the accounls of the Compav]y for the year ended 31 December 2024. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purwses 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 your charity's accounts as 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 confinn ihat no matters have come to my attention in connection with the examination giving me cause to believe- accounting records were not kept in respect of ihe Company as required by Seclion 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 2(K)6 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 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 Stsndard 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. Kevan Whitehouse K L Whitehou5e Associates Ltd Chartered Management Accountanls 23 Pilkington Avenue Sutton Coldfield West Midlands B72 ILA 7 July 2025 Page 4
Banner5 Gate Counsellin Centre Statement of Financial ActiTr'iti¢s Incor oratin an Income and Ex enditure Account for the Year Ended 31 December 2024 31.12.24 Total funds 31.12.23 Total funds Unrestricted fund Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legaci¢s 27,512 27512 31.134 Investment income 392 392 354 Total EXPENDITURE ON Raising funds Raising donations and legacies 30,683 30,683 32,342 30,683 30,683 32,342 NET INCOMEI(EXPENDITURE) (2,779) {2,779) (854) RECONCILIATION OF FUNDS Total funds brought forward 35,499 479 35,978 36,832 TOTAL FUNDS CARIUED FORWARD 32.720 479 33,199 35.978 CONTINUING OPERATIONS All incotne and expenditure has arisev] from continuing activities. The noles fonn part of these financial statements Page 5
Banner5 Gate Counsellin Centre istered number: 05074677 Balance Sheet 31 December 2024 31.12.24 Total funds 31.12.23 Total funds Unrestricied fund Restricted funds Notes CURRENT ASSETS Prepayments and accrued income Cash al bank 375 37,759 34362 479 34,741 34,262 479 34,741 38,134 NET CURRENT ASSETS 34262 479 38,134 TOTAL ASSETS LESS CURRENT LIABILITIES 34362 479 34,741 38,134 ACCRUALS AND DEFERRED INCOME (1.542) (1,542) (2,156) NET ASSETS 32,720 479 33,199 35,978 FUNDS Unrestricted funds: General fund Restricted funds: Chair Lift 32,720 35,499 479 479 TOTAL FUNDS 33,199 35,978 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 D¢¢emb¢r 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Seclion 476 of ihe Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounling records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as ai ihe end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Seclions 394 and 395 and which othen¥ise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. (b) These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regivne. The financial statements were approved by the Board of Trustees and authorised for issue on 7 July 2025 and were signed on i15 behalf by.. Mrs R Clackett - Trustee The noles fonn part of these financial statements Page 6
Banner5 Gate Counsellin Centre Notes to the Financial Statements for the Year Ended 31 December 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the chariiable company. which is a public benefit entity under FRS 102, have been prepared in aecordance with the Charities SORP (FRS 102} 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to chaTities preparing theiT accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),. Financial Reporting Standard 102 'The Financial Reporting SLqndard applicable in the UK and Republic of Ireland, and the Companies Act 2(K)6. The financial slatements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable thai ihe income will be received and the amounl can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity lo that expenditure, it is probable ihat a transfer of economic benefits will be required in settlement and the amount of the obligalion can be measured reliably. Expenditure is accounted for on an accalS basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Taxation The charity is exempt from corporniion tax on ils charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. DONATIONS AND LECACIES 31.12.24 31.12.23 Donations Gift aid Grants Registration Fees 21,609 4,479 22,950 4,834 2,500 850 1,424 27,512 31,134 Grants received, included in the above, are as follows- 31.12.24 31.12.23 Other grants 2,500 Page 7 continued...
Banner5 Gate Counsellin Centre Notes to the Financial Statements - continued for the Year Ended 31 December 2024 INVESTMENT INCOME 31.12.24 31.12.23 Deposit account inierest 392 354 RAISING DONATIONS AND LEGACIES 31.12.24 31.12.23 Insurance Light and heat Telephone Postage and stationery Supervisors Fees Establishment - Rent Establishment - Rates Travelling Expenses Repairs & Maintenance Subscriptions Refreshments Accountancy Reimbursement lo Counsellors General Expenses Support costs 1,203 1,611 1,745 io 2,837 15,375 2,442 1,261 674 292 80 864 496 2,763 451 5,476 16,530 1,976 1,158 57 780 225 321 129 1,340 948 25 30,683 32,342 SUPPORT COSTS Finance Raising donations and legacies 25 TRUSTEES, REMUNEK4TION AND BENEFITS There were no truslees, remuneralion or other bevjefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. Trustees, expenses There were no trnstees, expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. Page 8 continued...
Banner5 Gate Counsellin Centre Notes to the Financial Statements - continued for the Year Ended 31 December 2024 PREVIOUS YEAR COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 31.134 31,134 Investment income 354 354 Total 31.488 31,488 EXPENDITURE ON Raising funds Raising donations and legacies 32.342 32,342 32,342 32,342 NET INCOMEI(EXPENDITURE) Transfers between funds (854) 1,164 (854) 1,164) Net movement in funds 310 (1.164) (854) RECONCILIATION OF FUNDS Total funds brought fonvard 35.189 1,643 36,832 TOTAL FUNDS CARRIED FORWARD 35.499 479 35,978 ACCRUALS AND DEFERRED INCOME 31.12.24 31.12.23 Accrnals and deferred income 1.542 2,156 MOVEMENT IN FUNDS Net movement in funds At 31.12.24 At 1.1.24 Unrestricted funds General fund 35,499 (2.779) 32,720 Restricted funds Chair Lift 479 479 TOTAL FUNDS 35,978 {2,779) 33,199 Page 9 continued...
Banner5 Gate Counsellin Centre Notes to the Financial Statements - continued for the Year Ended 31 December 2024 MOVEMENT IN FUNDS- Continued Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 27,904 (30,683) {2,779) TOTAL FUNDS 27,904 30,683) 2,779) Comparatives for movement in funds Net movement in funds Transfers belween funds At 31.12.23 At 1.1.23 Unrestricted funds General fund 35,189 {854) 1,164 35,499 Restricted fund5 Birniingham & Solihull Mental Care Chair Lift George Fenthatn Lottery Grant for Communication ImproveTnents 682 479 212 (682) 479 (212) 270 1,643 1.164 479 TOTAL FUNDS 36,832 35,978 Comparative net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 31,488 (32,342) {854) TOTAL FUNDS 31,488 32,342) Page 10 continued...
Banner5 Gate Counsellin Centre Notes to the Financial Statements - continued for the Year Ended 31 December 2024 MOVEMENT IN FUNDS- Continued A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds Transfers between funds At 31.12.24 At 1.1.23 Unrestricted funds General fund 35,189 (3,633) 1,164 32,720 Restricted funds Binningham & Solihull Mental Care Chair Lift George Fentham Lottery Grant for Communication Improvements 682 479 212 (682) 479 (212) 270 1,643 1.164 479 TOTAL FUNDS 36,832 (3,633) 33,199 A current year 12 months and prior year 12 months combined net movement in funds. included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 59,392 (63,025) (3,633) TOTAL FUNDS 59,392 63,025) 3,633) io. RELATED PARTY DISCLOSURES There were no relaled party transactions for the year ended 31 December 2024. Pagell
Banner5 Gate Counsellin Centre Detailed Statement of Financial Activities for the Year Ended 31 December 2024 31.12.24 31.12.23 INCOME AND ENDOWMENTS Donations and legaeies Donations Gift aid Grants Registration Fees 21,609 4,479 22,950 4,834 2,500 850 1,424 27,512 31,134 Investment income Deposii account interest 392 354 Total incoming resources 27,904 31,488 EXPEINDITURE Raising donations and legacies Insurance Light and heat Telephone Postage and stationery Supervisors Fee5 Establishment - Rent Establishment - Rates Travelling Expenses Repairs & Maintenance Subscriptions Refreshments Accountancy Reimbursement to Counsellors General Expenses 1,203 1,611 1,745 10 2,837 15,375 2,442 1,261 674 292 80 840 lJ40 948 864 496 2,763 451 5,476 16.530 1,116 1,976 1,158 57 780 225 321 30,658 32,213 Support costs Finance Bank charges 25 129 Total resources expended 30,683 32,342 Net expenditure 2,779) This page does not fonn part of the statulory financial statements Page 12