V6 Relate Mid & East Surrey Ltd Formally Relate Mid Surrey Registered Charity No. 1108239 Company No. 282660 Annual Report and Accounts 2022-23 For the period ended 31 March 2023 **RELATE MID & EAST SURREY LTD** ## **Compact version** |**Contents**|**Page**| |---|---| |Statement of common purpose|3| |Members, staff, and volunteers|4-6| |Trustees Report Incorporating Directors’ report|7-9| |Management Report|10-12| |Treasurer’s report for the year ended 31st March 2023|13-15| |Independent Examiners report to the Trustees of Relate Mid & East Surrey Ltd|16| |Financial statements for the year ended 31st March 2023|17-26| |Recognition and appreciation of sponsors|27| |Information about Relate Mid & East Surrey Ltd|28| 2 **RELATE MID & EAST SURREY LTD** ## **STATEMENT OF PURPOSE** ## **Relate’s Vision:** Relate’s vision is a future where healthy relationships are actively promoted as the heart of a thriving society. ## **Relate’s Mission:** Relate’s mission is to make expert information and support for healthy relationships available to everyone. ## **Relate’s 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 are in touch with the world around us and use evidence to explain why relationships matter. We collaborate 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. ## **Relate Mid & East Surrey Ltd (RMES) activities** We offer six core services to the people of Epsom & Ewell, Mole Valley, Reigate & Banstead and Tandridge including - Relationship counselling - Young People’s counselling - Family counselling - Sex therapy - Mediation - Education and Learning 3 **RELATE MID & EAST SURREY LTD** ## **MEMBERS, STAFF and Volunteers of RELATE MID & EAST SURREY Ltd** ## **EXECUTIVES** 1. Clive Charig – Chairman 2. Alexis Abed 3. Naomi Burger 4. Jo Cawthorne 5. Nicola Evans (Leaver Jan 23) 6. Amy Lewis 7. Funmi Onamusi (Resigned Nov 23) ## **CEOS** 1. Abigail Stokes 2. Janine Fuller (Leaver Apr 22) 3. Jayne Swanston (Leaver Apr 22) ## **SUPERVISORS** 1. Sharon Reynolds 2. Barbara Wilkinson ## **COUNSELLORS** 1. Jessica Doyle 2. Terry Charig 3. Madeline Coates (Leaver Apr 22) 4. Katharine Coode 5. Patricia Dobbe 6. Maria Konstantinelli (Leaver Apr 22) 7. Jane Osmore-Clarke (Leaver Aug 22) 8. Davida Parker (Leaver Aug 22) 9. Tim Richards (Leaver Dec 22) 10. Sofi Robinson (Retired May 23) 11. Laura Scott (August 22) 12. Teena Shami 13. Andrea Simson 14. Georgina Smith (Leaver July 22) 15. Irene Stock 16. Nurten Tyson 17. Sarah Pasierbek (Leaver Dec 22) 18. Rosalind Vickerman (Leaver Nov 22) 19. Christopher Watson (Resigned) 20. Barbara Wilkinson 21. Annie Leach 22. Yasmin Rahemtulla 4 **RELATE MID & EAST SURREY LTD** ## **PLACEMENT COUNSELLORS** 1. Nicola Hambley (Resigned) 2. Jillian Hoppins (Resigned) 3. Anna Scott 4. Kevin Hanley (Resigned) 5. Perry Pearman ## **MEDIATOR** Jayne Swanston (Resigned) ## **ADMINISTRATION** 1. Natasha Clarke 2. Angela Edwards (Leaver June 22) 3. Dawn Mackintosh (Leaver Jan 23) 4. Hazel Uden 5. Deborah Wells 6. Jacqueline MacEacharn (volunteer) ## **APPOINTMENT SECRETARIES** 1. Katy Kirton 2. Maureen Davey 3. Margaret Ellwood 4. Claire Hogarth (Resigned) 5. Michelle Freeman 6. Rosetta Raffa 7. Katy Will (Leaver September 23) 8. Debra Farrell ## **VOLUNTARY HANDYMAN** Keith Vickers ## **CHARITY SHOP** ## **VOLUNTARY SHOP MANAGER** Jean Reynolds ## **KEYHOLDERS** 1. Chris Freeman 2. Nicki Grossmith 3. Mo Hollister 4. Dee Marples 5. Chris Owen 6. Gill Packham 7. Joyce Rose 8. Kat Turner 9. Lynda Hart 5 **RELATE MID & EAST SURREY LTD** ## **REGULAR VOLUNTEERS** 1. Melanie Bromley 2. Eleanor Brooks 3. Beulah Caldecourt 4. Joy Davidson 5. Marielle Flint 6. Mary Gough 7. Lynda Hart 8. Jill Morgan 9. Margaret Neale 10. Chris Pickett 11. Bernice Potts 12. Susan Smith 13. Hilary Woodcock 14. Jean Hogwood 15. Suzanne Quinn 16. Joy Purser 17. Sandra Harrington 18. Sue McBain ## **EMERGENCY VOLUNTEERS** 1. Jennifer Hughes 2. Joan Ryan 3. Sue Casbon ## **BANKERS** HSBC, 8 High Street, Reigate, Surrey, RH2 9BB (account closed) CAF Bank CCLA Virgin Shawbrook Hampshire Trust Bank ## **INDEPENDENT EXAMINERS** Anova 2 Castlefield Road Reigate RH2 0SH 6 **RELATE MID & EAST SURREY LTD** ## **TRUSTEES’ REPORT INCORPORATING DIRECTORS’ REPORT** The directors present their report and the financial statements for the year ended 31st March 2023. ## **Constitution and principal activities** Relate Mid & East Surrey Ltd (the “Company”) is a registered charity and a company limited by guarantee. The principal activity of the Company is the provision of counselling services. ## **Directors and their Interests** The directors who held office at the end of the year were as follows: 1. Hugh Bucknill: **Chairperson** (Leaver April 22) 2. Naomi Burger 3. Jo Cawthorne 4. Clive Charig **Chairperson** 5. Amy Lewis 6. Nicola Ewins (Leaver Jan 23) 7. Funmi Onamusi (Resigned Nov 23) 8. Alexis Abed No financial interests in the Company are held by the directors (Executive). All the trustees have been circulated the Charity Commission’s guide on public benefit. The Trustees all act within the memorandum and articles of association. ## **Small Company Disclosure** In preparing this report, the directors have taken advantage of the special exemptions applicable to small companies because the Company meets all the criteria to be classified as a small company. ## **Risk Management** A risk management register is in place, which formally identifies the major risks that the Company faces together with details on how these risks are being managed. Further details are available with our business plan and quarterly reporting. This is reviewed annually. The Company is exposed to risk from non-collection of contributions from clients. The directors have ensured that there are controls and procedures in place to collect contributions from clients and this has not been a significant issue in the current year. The directors have ensured that we have maintained appropriate reserves in line with Charity Commission guidelines: retaining reserves to cover at least 6 months of expenses. The directors are satisfied that current reserve levels represent an acceptably low level of risk of funds not being available to pay debts as they fall due. 7 **RELATE MID & EAST SURREY LTD** ## **TRUSTEES’ REPORT INCORPORATING DIRECTORS’ REPORT (continued)** ## **Operational report** Following the COVID pandemic and national lockdowns, I am pleased to report that face to face counselling hours are now at full capacity in our two centres. As demand increases for face to face counselling there is still spare capacity for Zoom appointments and psychosexual counselling. The RMES charity shop, having re-opened after Covid lockdowns, has seen sales start to pick up and most of the staff have returned. We are planning a major refurbishment in 2023 (which has now been completed). The shop lease and the Reigate centre leases have both been renewed. This will improve our credit balance in the upcoming year. There has been a restructuring of the senior management team with a new CEO, Operations Officer and HR officer. There has been quite a high turnover of staff especially counsellors and recruitment is a high priority. Publicity and donations continue to improve, and we are reaching our demographic through digital advertising. Client numbers are down generally compared to previous years due to a number of factors, cost of living crisis, strong competition from the private sector and the constant battle of trying to balance counselling hours with client numbers. There is a small waiting list which is favourable but can work against us if it extends and clients go elsewhere. The projected loss on the Annual Accounts has exceeded the budgeted level for the current period. The difference is attributed both to the shop income not recovering to pre-pandemic levels, less client hours delivered and therefore less client income, lower mediation income and lower school income due to difficulty recruiting YP counsellors. The RMES Trustee Board has recognised the considerable work of the RMES staff and management team in maintaining the service in the face of continuing difficult trading. The outcome is that, with its longer term financial reserves, RMES remains financially secure going forward but with a need to turn the finances around. Relate Mid and East Surrey Ltd has continued to play its part as an independent Federated Centre in the development of the Relate Federation and the Relate ‘brand. It supports the National Relate organisation both with its financial contribution as a member of the Federation and with advice and active input as the national organisation goes through an extensive restructure. As Relate National has a major input into staff training and staff and systems development at RMES, its ability to meet the organisational needs of RMES is essential going forward. RMES has noted an improvement in its ability to recruit trainee staff due to changes in the way Relate National arranges training for counsellors. RMES recognises the value offered by the National organisation over a number of areas, including the Practice Helpline, the Penelope IT system and Relate Mid & East Surrey Ltd has continued to play a part in the development of groups working across the Federation to improve practice. Our six Service Areas have been maintained in size and scope, and to support this we continue to appoint and recruit more counsellors along with the supervisory team that plays such an important part in the maintenance of service quality. Relate Mid and East Surrey Ltd is able to subvent some of the direct costs of its counselling services for those people who are unable to bear the full costs themselves, thus facilitating access for the widest range of potential service users. 8 **RELATE MID & EAST SURREY LTD** ## **TRUSTEES’ REPORT INCORPORATING DIRECTORS’ REPORT (continued)** A further challenge that results from the significant rise from other organisations and private practitioners that offer their services online. These services may cost less than a Relate service, may not have the same overheads and may not necessarily be local – they may in fact be based in other parts of the UK or abroad. RMES, in common with other Federated Centres, will seek to refine and promote the benefits of face to face and locally based services for its clients. The RMES Board of Trustees has undergone a number of changes of personnel in the period. Funmi Onamusi and Nicola Evans have resigned as trustees, and we are in the middle of appointing four new trustees who have all been interviewed and are awaiting final signing of the Trustees appointment document. The Board seeks regularly to refresh its Trustee membership in order to balance long-term experience of the operation with new relevant skills, experience and a variety of backgrounds. The success of Relate Mid and East Surrey Ltd continues to rely heavily on the dedication of its staff; counsellors, supervisors, appointment secretaries, office staff, fundraisers, and managers; and on the large team of volunteers that operates its charity shop in Woodhatch on which so much of its secure funding is based. In addition, the time and resources offered by local businesses helps to maintain its counselling centres to a high standard, properly resourced with IT equipment. The fortnightly Newsletter illustrates the range and scope of the organisation’s activities. Relate Mid & East Surrey Ltd has responded to the evolution of data protection and its recent strengthening through the General Data Protection Regulations 2018 and is compliant with them. We would like to thank those who have supported us through grants. Our main sponsors include. - BBC CIN - Community Foundation for Surrey - Tesco Community Grant - Reigate & Banstead BC - Surrey County Council - Gatwick Airport Community Trust - Rebecca Canon Vitality Fund - Waitrose In addition, we would like to thank Hannah Wanbon our Marathon runner, and all our guests at our Hope Ball 2023. We also received several smaller donations, which are all very important to us and the funds are put to significant use at the Centre supporting vulnerable and less well-off clients. On behalf of the Board Clive Charig 18/12/2023 Clive Charig (Dec 18, 2023 19:27 GMT) **……………………………………….. Clive Charig Date.......................** 9 **RELATE MID & EAST SURREY LTD** ## **RELATE MID AND EAST SURREY LTD: MANAGEMENT REPORT** ## **Objectives for 2022-23** In line with our business development plan, we have 7 main areas which each have their own overall objectives with goals and strategies. ## **1.Service accessibility** ## **To provide a flexible service that meets the diverse social and working demands of its clients.** 79% of our hours we now offer are in person and 21% on Zoom. We offer 66% of our hours during evenings and Saturday mornings with the remaining hours offered during weekdays. This matches what our clients are asking for. ## **2. Governance and Management** ## **To continually strive to manage the operation to the highest standards of efficiency, integrity, and transparency, being cognisant at all times of legal, Charity Commission and Relate National requirements.** Relate Mid & East Surrey Ltd is in the process of recruiting new trustees. Clive Charig took up Chair position in April 2022. The board continues to meet four times a year. The Chair provides a fuller account in this operational report. ## **3.Financial Management** ## **To optimise income, control costs and manage financial risk.** Financial stability continues to be maintained however our reserves have decreased. As a charity, we have been financially impacted by Covid and the return to normal. We have seen many counsellors leave as they established private practice during Covid. We have seen office costs increasing and clients unable to afford our fees due to the cost of living crisis. The charity shop has recently been refurbished (completed August 23) to increase customer footfall and volunteers. We are expecting an increase in income from the shop to help reduce the fees for our services. ## **4.People and Organisation** **To create, develop and motivate a team that is responsive to client needs and demands.** Recruitment and training are a slow process, and it is always a challenge to keep this in line with demand. Free and regular Continuous Professional Development courses are offered to ensure our counsellors are kept up to date with new developments in their work and to provide opportunities for our counsellors to enhance their skills and abilities. ## **5.Service Development** ## **To develop and enhance the range of services offered to meet all aspects of relationship conflict.** Our Couples Report (April 2022 – May 2023) showed that our counselling services have had a significant impact on clients lives. The main reasons identified for couples attending counselling were communication (96%), and behaviour issues (89%) such as managing conflict, their partners’ behaviours and arguments and 71% relationship breakdown/ divorce and separation. 80% of clients identified that their issues were affecting them almost every day and 81% stated their mental wellbeing was affected and 84% said their home life was affected. After counselling 83% of our clients said that their situation had improved, and 72% stated their mental health had improved. 10 **RELATE MID & EAST SURREY LTD** Our 2022-2023 report showed that following the counselling sessions 88% of our clients felt their situation had improved since coming for counselling. 87% had better coping strategies and 84% had better mental wellbeing. 91% agreed they would recommend Relate to other people and and 88% agreed they would use our service again in the future if they had any problems and 90% of clients agreed they would recommend our service to other people. Often our clients write an extra note in their final questionnaire, thanking a particular counsellor and it is these comments which really explain how counselling has helped. These are some of the comments from 2022-23: “Our counsellor has such a kind and open way about her. She is so non-judgemental she made me and my husband feel safe and contained immediately. “Initially I was worried that our situation was beyond repair and that we’d end up having to be apart. However, our counsellors confidence, support and encouragement helped turn things around to quite an amazing extent and while it’s still early days we’re both very happy with the outcome.” “ I don't think I would have got through the last few months without the support of our Relate counsellor. She helped us both understand the problems that had led to the situation that took us to Relate.” From our last Young Peoples report (22/23) show that 90% of the young people we saw said their situation was better since counselling. 80% had better coping strategies and 95% had better mental and emotional wellbeing. We consistently make great efforts to improve the measuring of outcomes beyond using feedback forms, qualitative and quantitative questionnaires for adults, young people, family, mediation, and sex therapy. We also periodically survey staff, volunteers and distribute client surveys to assess our front of house service. ## **6.Service Profile** **To increase awareness of the services offered through pro-active promotion and key partnerships.** We invest in Adword campaigns and Face Book ads to increase traffic to our website and increase awareness of our services and we have seen this have a positive impact. We are currently rebranding our website in line with Relate National. ## **7.Federation Collaboration** ## **To actively support the vision and mission statements of Relate through information sharing, insights, and ideas generation.** Across the Relate Federation regional management meetings occur monthly as well as ARCCO (Association for Relate Centres Chief Officers). We meet monthly through webcam to discuss improving practices and new ideas. There is now significant interaction and communication between the centres and much more collaboration and help when required. 11 **RELATE MID & EAST SURREY LTD** ## **Annual service delivery** Annual summary of client hours delivered. 12 **RELATE MID & EAST SURREY LTD** ## **TREASURER’S REPORT** The accounts reveal reserves of £241,572 as of 31st March 2023 compared to £275,836 as of 31[st] March 2022. Recruiting and retaining councillors has proven challenging as fewer barriers now exist to setting up an online practice post Covid. This along with a fall in mediation and schools work has impacted the number of hours delivered and reserves were used to cover ongoing overheads. We continue to believe in the value of supervised counselling and are adapting our model to improve our offering for councillors. We maintain a conscientious approach in our appeal to clients for donations for the services they receive. We are ever grateful to Epsom and Ewell Borough Council who continue to sponsor us by providing accommodation in Epsom High Street, without which our operation there would be jeopardized. A fuller list of sponsors is shown at the end of this report. ## **Review for 2022-23** - Overall, 2022-23 has seen a 12.5% decrease on reserves as a result of a £34k deficit this year (2021-22 £43k deficit). - Expenditure has decreased during 2022-23 by £22k (5.6%) through reduced office salaries - Income has reduced by £13k (3.7%). - Decrease in delivery of remedial couple’s work and mediation £192k (2021-22 £219k) - School’s work has decreased to £55k (2021-22 £68k). School income covers the counsellor’s fees, with a minimum amount towards administration. - Grants remained similar £32k (2021-22 £33k) - Our charity shop has seen an increase in income £45k, (2021-22 £37k). Shop expenditure remained similar £24k (2021-22 £25k) - Our full cost of delivery is £105 per hour (2021-22 £91ph) ## **Planning for 2023-24** The impact of Covid and the cost of living crisis on our service has remained significant. The losses encountered in the last year will be mitigated through key developments of services, maximising utilisation of counsellors hours through implementation of new processes, staff recruitment and retention and maximising the income from the charity shop. ## **Risks for the foreseeable future will include the** - A downturn in client take up - the ability of clients to afford counselling fees. - Retention of counselling staff - Reduced local volunteers at the charity shop meaning reduced hours that shop is open resulting in subsequent lost income - Schools and colleges looking at alternative services for students - Increased clients want to access our bursaries ## **Contingencies and consequences** - Management looking at ways to increase utilisation of hours offered. - Management looking at new income streams - Management looking at staff recruitment and retention - Shop has been renovated to improve customer experience, better working conditions for the volunteers, and ability to take increased donations should lead to increased income - Schools continuing to give their students access to counselling and committed to fulfilling their current contract and paying for the service of Young Peoples Counselling. 13 **RELATE MID & EAST SURREY LTD** ## **TREASURER’S REPORT - continued** - Renting out rooms where we have spare capacity - Flexibility to offer both face to face and online counselling sessions. - Recruitment and retention must remain a key priority. RMES will continue to develop improved ways for recruitment. - There will be an investment in our internet profile, we hope this will drive additional delivery of services and marketing opportunities. 14 RELATE MID & EAST SURREY LTD Expenditure split 2022-23 F•Sqr4tbJn thxs•5 Summary reserves 1995-23 450,C Reseryes 350.( 2YJ,Lb) 2LYJ,(ts) Iso,co) 95 96 ￿ 98 99 W 01 02 05 04 05 07 08 09 10 IL 12 IJ 14 15 16 17 18 19 20 21 22 23 15 **RELATE MID & EAST SURREY LTD** ## **INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES OF RELATE MID & EAST SURREY LTD** I report to the charity trustees on my examination of the accounts of Relate Mid & East Surrey Ltd (‘the Company’) for the year ended 31 March 2023 ## **Responsibilities and basis of report** As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, 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** Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 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: - 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 ‘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 Standard applicable in the UK and Republic of Ireland (FRS102)]. 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. ## Matthew Cleghorn Matthew Cleghorn (Dec 19, 2023 09:45 GMT) Matthew Cleghorn FCA, Anova The Cottage 2 Castlefield Road Reigate Surrey 19/12/2023 RH2 0SH Dated: ......................... 16 Relate Mid & East Surrey Ltd STATEMENT OF FINANCIAL ACTIVITIES 31 March 2023 17 Relate Mid & East Surrey Ltd BALANCE SHEET 31 March 2023 (Company No: 2826600) 18 Relate Mid & East Surrey Ltd BALANCE SHEET 31 March 2023 18/12/2023 Clive Charig Clive Charig (Dec 18, 2023 19:27 GMT) 19 Relate Mid & East Surrey Ltd NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023 ## _1._ **Accounting policies** The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## **Basis of preparation** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - The Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 - The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - The Charities Act 2011 The charity constitutes a public benefit entity as defined by FRS 102. ## **Going concern** At the time the accounts were approved, the trustees have a reasonable expectation that the charity has adequate resources in order to continue for the foreseeable future. Therefore, the going concern basis of accounting has been used to prepare these accounts. These considerations take into account the impact that Covid-19 has had on the charity. There has been a reduction in counselling activity but this is improving and Zoom is working well as a means of conduction counselling sessions. The Trehaven Parade shop was also closed for some months with the subsequent loss of income. However, we have been fortunate to receive a number of grants which have enabled us to cover our ongoing costs. The trustees have therefore concluded that it is appropriate to continue to adopt the going concern basis in preparing these accounts. ## **Change of accounting policy** The accounts present a true and fair view and no changes have been made to the accounting policies adopted. ## **Funds** General funds represent the funds of the charity that are not subject to any restrictions regarding their use and are available for application on the general purposes of the charity Restricted funds are those monies received by the charity which have been given for a particular purpose, for example the Children in Need Grant. ## **Income** ## _**Recognition of income**_ These are included in the Statement of Financial Activities (SoFA) when: - the charity becomes entitled to the resources; - it is more likely than not that the trustees will receive the resources; - the monetary value can be measured with sufficient reliability. ## _**Charity Information**_ Relate Mid and East Surrey Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is 44c Church Street, Reigate, Surrey, RH2 OAJ ## _**Grants and Donations**_ Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP. 20 Relate Mid & East Surrey Ltd NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023 In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP) ## _**Tax reclaims on donations and gifts**_ Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. ## _**Donated goods**_ Due to the high volume of low value donated goods for resale it is impractical to estimate the fair value (the amount for which the asset could be exchanged) on receipt. Instead, the value to the charity of donated goods sold is recognised as income when sold. The proceeds from the sale are recognised as 'Income from other trading activities' in the SoFA. ## _**Volunteer help**_ The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. ## _**Income from interest**_ This is included in the accounts when receipt is probable, and the amount receivable can be measured reliably. ## **Expenditure and Liabilities** Expenditure is accrued as soon as a liability is incurred. ## _**Governance and support costs**_ Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. ## **Assets and Liabilities** ## _**Debtors**_ Income tax recoverable and other debtors are included at the amount due. Prepayments are valued at the amount prepaid. Cash at bank and in hand includes cash, and short-term deposits include short term highly liquid investments with a short maturity of three months or less from the date of opening of the deposit. ## _**Creditors and provisions**_ Creditors and provisions are recognised where the charity has a present obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount. ## _**Financial instruments**_ The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. ## _**Reserves Policy**_ RMES Reserves policy is to maintain funds to cover 6 months expenditure (£192k). This is to protect the charity in periods of downturn and to assist in providing services for the financially disadvantaged. This policy will be reviewed every year with the annual accounts. 21 Relate Mid & East Surrey Ltd NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023 ## **Accounting Policies (continued)** ## _**Public Benefit**_ RMES purpose is to provide the public and local community with an easily accessible affordable counselling and mediation service. This includes the delivery of Young Peoples Counselling in the school settlement, enabling a confidential service, in the hopes of reducing mental health issues. RMES believes in stronger families and as such providing a public service in helping build stronger communities. 22 Relate Mid & East Surrey Ltd NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023 23 Relate Mid & East Surrey Ltd NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2023 |5 **Debtors**
Gift aid recoverable
Trade debtors
Interest due
Prepayments and accrued income
adjustments
6 **Cash at bank and in hand**
Short term deposits
Cash at bank and in hand
7 **Liabilities: amounts falling due within**
**one year**
Accruals
Other creditors
Deferred Income|**2023**
**£**
7,300
4,660

_______
11,960
**2023**
**£**
166,216
84,888
_______
251,104
**2023**
**£**
15,837
5,655
_______
21,492|**2022**
**£**
35,033
0
161
_______
35,194
**2022**
**£**
165,266
97,726
_______
262,992
**2022**
**£**
0
22,350
_______
22,350| |---|---|---| 24 RELATE MID & EAST SURREY LTD Tran5few5 Oi.OL21 31ffj23 Unrestricted 264,319 11.517 316.989 31.933 1351.2541 131.9331 230,055 11.517 Restricted 275.836 348.922 1383.ts71 241.572 •lbll Tr￿1￿5 01￿.11 31J)322 Unre5tritted 307.791 11.517 329,465 32.998 1372.9371 I32.￿) 264.319 11.517 Restritted 319.308 362,463 1405.9351 275.836 25 RELATE MID & EAST SURREY LTD Feesforex•miMtion afthe xcounts The indèpendent ÈxaminÈrsfeÈsfor Èxamination for 2023 is £18￿(2022."£1140l Tavation Thè charity is a registerèd cfvarity and as suth its incorne and gainsfallingwithin Sèrtions 471 to 489 of thè Corporation TaxPKt 2010 or Secrion of theraxation of Chargeable Gain5PKt 1992 are exemptfrom corporattowt tax. tothe extentthat they are applied to its charitable objects There were no capital commitments at 31 March 202312022 '.nil Trustee5ad Related PartyTran5arti0ft5 NoTru5tee5 expen5e5 have been irKurred. Tru5tee5 are considered to be related partie5. None of the trustees have received any remuneration or received any other benefitsfrom an employment with Relate Mid Surreyor anyother related entity. Tru5tee5 and individual liability insurance 15 covered underthe Public Liability5ettion of our charity's insurance. Defined cl￿trIbUtiOnsCherne Relate Mid Surrey operate5 o defined contribution pension scherne. The assets of the scheme are held seper4tely from those of the charity in èn independently administered fund. The pension cost and charge represents contribut¢Of5 payèble by rhe chariry to the fund or to Separate Schemes in which employees are rnembers and amounted to £2,72512022-. É3,476 L•￿coMMItMents The total future rninimurn14a5e payments under non