REGISTERED COMPANY NUMBER: 04870759 (England and Wales) REGISTERED CHARITY NUMBER: 1108331 Roport of the Trustees and Unaudited Flnanclal Statements for the Year Ended 31 March 2024 for FOCUS COUNSELLING (UK) LTD Rlchardson Swift Audit Limited 11 Laura Place Balh BA2 4BL
FOCUS COUNSELLING (UK) LTD Contents of the Financial Statements for the year ended 31 March 2024 Page Report of the Trustees 1 to 2 Independent Examiner's Report Statement of Flnanclal Activltles Balance Sheet Notes to tho Flnancial Statements 6 to 11
FOCUS COUNSELLING (UK) LTD Report of the Trustees for the year ended 31 March 2024 The trustees who aTe also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims Focus Counselling. led by CEO Helen Marton, was founded in Balh in 1999 in response to an identified need for affordable, professional counselling setvices for local people. At the time. people in distress were unable to access counselling services unless they could afford to pay. This meant that those on the lowest inrnes, or who were unemployed, were unable to receive the support Ihey desperately needed. Over the years Focus Counselling have built a strong track record of raising donations to fund counselling for people who cannol afford Ihe fees. It has also been successful in building up reserves to enable the charity to continue providing services to its clients on a consistent basis even when dealing with unexpected extemal Shocks such as the Covid pandemic. Focus Counselling provides professional subsidised one to one counsélling for children and young people, 8dults. families and couples in Balh and From8 and, more recenlly Wells. Its aim is to improve the emotional and mental well-being of residents in need by putting counselling within the financial reach of all those who would not otherwise be able to afford it. Its services are delivered within the context of a Person-centred. Christian ethos. which takes people's spirituality seriously and respects the views of those with olher faiths or none. Clienls can talk freely and confidentially without fear of being judged. Its counsellors listen. empathise. and empower people to explore ways of making real change in their lives. Following an initial assessment session lasting approximately 30 minutes, clients are referred to a professional, experienced counsellor lo help clients with their mental health problems. Drawing from a large pool of qualrfied and experienced sessional counsellors enables the charity to respond to referrals immediatety and match clients to counsellors. Focus Counselling has offiS for several years in Bath and Frome. An office in Wells was opened Ihis year to meet local demand and has already become successfvl and financially viable. It has a counselling presence in several schools in Bath and Wells. It offers a free Adult Eating Disorders Support Group, a free Young Person's Eating Disorderfs Group. Spiritual Direction, and a free Survivor's Group for women who have suffered Sexual violen. Focus Counselling has built a strong reputation in the areas where it operates and has established excellent working relationships with local agencies, schools. and other service providers: it is widely known and trusted. It receives referrals from GPS, schools, social care teams, churches. Talking Therapies, CAMHS, NHS, local charities including YMCWFoodbankslhomeles5 charities (Genesis Trust and Julian House) and Bath MIND. Adults and young people also self-refer. The charity is supervised by an experienced Board of Truslees. Focus Counselling now contracts with more than 32 professional counsellors and 10 trainees who beeen them handle more than 535 counselling sessions a month and provide service5 to many local schools. The charity raised £68.534 during the past financial year in the form of donations which allowed It to provide discounted fees to approximately 70 % of clients. (Excluding schools) Over the last twelve months, it has provided approximately 7.870 hours of counselling in total acr05S the community and the schools. The charity remains in a financially strong position with healthy cash balances and a robust balance sheet and is therefore well positioned for the future. Focus Counselling will continue to support the communities It serves and will seek to build on its existing strong and efficient base. Public benefit The trustees believe that Ihey and the charity have met their charitable objective and Ihat the charity ¢ontinue5 to provide an appropriate public benefit. Page 1
FOCUS COUNSELLING (UK) LTD Report of the Trustees for th• year ended 31 March 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its goveming document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. Members liability The Members of the company guarantee to contributs an amount not exceeding £10 to the assets of the charity in the event of winding up. REFERENCE AND ADMINISTRATIVE DEfAILS Registered Company number 04870759 (England and Wales) Registered Charity number 1108331 Reglstered office Oasis Church Bath Fountain Buildings The Paragon Bath BA15DU Trustees E W G Baynlun-coward (resigned 18.9.24) M J Fairbeard (resigned 1.5.24) S Whitcroft P J Smart {resigned 31.3.24) SJNHeale A J Stafford (Chair) R H Garrod (resigned 2.8.23) P Critchley S Dewey (appointed 8.8.24) Company Secretary J E Burgess Independent Examiner Richardson Swift Audit Lirnited 11 Laura Pla Bath BA2 4BL Thi5 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 trustees on ..... and signed on its behalf by: A J Stafford (Chair rustee Page 2
Independent Examinerfs Report to the Trustees of Focus Counselling (Uk) Ltd Independent examlner's report to tho trustees of Focus Counselllng (Uk) Ltd ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. Responslbilitses 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 accordan with Ihe requirements of the Companies Act 2006 (Ihe 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 8ligibl8 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 {Ihe 2011 ACV). In carying out my examination I have followed the Directions given by the Charity Commission under Seclion 145(51 (bl of the 2011 Act. Independent examlnerfs statement Since your charity's gross income exeded £250,000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a member of Ihe 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 accounls have not been prepared in accordance with the methods and prtnciples of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporling Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concems 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. Catherine Edwards Richardson Swift Audit Limited 11 Laura Pla Bath BA2 4BL Date.. Page 3
FOCUS COUNSELLING (UK) LTD Statement of Flnanclal Actlvltles for the year ended 31 March 2024 2024 Total funds 2023 Total fijnds Unrestricted funds Reslricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacAes 61.159 7,375 68,534 79.077 Charitsble activities Fees for counselling 342,199 342,199 319.644 Investment income 209 209 287 Total 403,567 7.375 410.942 399,008 EXPENDITURE ON Raising funds 1.504 1,504 1,776 Charitable activities Charitable activities 387.173 23,020 410,193 388,830 Other 1,765 1,765 1,483 Tolal 390.442 23,020 413.462 392,089 NET INCOMEI(EXPENDITURE) Transfers between funds 13,125 10,255 (15,645) 110,255) (2,520) 6,919 10 Net movement in funds 23,380 (25.9001 (2,520} 6,919 RECONCILIATION OF FUNDS Total funds brought forward 122,228 50,293 172,521 165,602 TOTAL FUNDS CARRIED FORWARD 145.608 24.393 170,001 172,521 The notes fom part of these financial statements Page 4
FOCUS COUNSELLING {UK) LTD Balance Sheet 31 March 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assets 2.042 2,042 2,400 CURRENT ASSETS Debtors Cash at bank 12,131 143,937 12,131 168,329 17.393 161.143 24,392 156,068 24,392 180,460 178,536 CREDITORS Amounts falling du8 Within on8 year (12,501) 112,501) (8,415) NET CURRENT ASSETS 143.567 24.392 167.959 170,121 TOTAL ASSETS LESS CURRENT LIABILITIES 145,609 24.392 170,001 172,521 NET ASSETS 145.609 24,392 170,001 172.521 FUNDS Unrestricted funds Restricted fvnds 10 145.609 24,392 122,228 50.293 TOTAL FUNDS 170,001 172.521 The charitable company is enlilled to exemption from audil under Section 477 of the Companies Act 2006 for Ihe year ended 31 March 2024. The members have not required the company to obtain an audit of its financial statements for tha year ended 31 Marth 2024 in accordance with Seclion 476 of tha Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of Ihe Companies Act 2006 and (bl preparing financial statements which give a true and fair view of thé state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which othemise comply with the requirements of the Companies Act 2006 relating to financial statsments, so far as applicable to the haritable company. These financial ststements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial ststements wer8 approved by the Board of Trustees and authorised for issue on and were signed on its behalf by.. A J Stafford (Chair - Trustee The notes form part of these financial statements Page 5
FOCUS COUNSELLING (UK) LTD Notes to the Financial Statements for the year ended 31 March 2024 ACCOUNTING POLICIES Basls of preparlng the flnancial stslements The financial statements of Ihe charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 102) 'Accounting and Reporbng by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicabl8 in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income Ail income is recogni5ed in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or conslructive obligation committing the charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and thè amount of the obligation can be measured raliably. Expenditure is accounted for on an accruals basis and has been classifi8d under headings Ihat aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocatsd to activit18s on a basis consistent with the use of resourc8s. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. Raising funds Costs of raising funds are costs incurred in attrading voluntary income. and those incurred in trading activities that raise funds. Charitable activities Charitable activities are costs incurred on Ihe company's operations. including support costs and costs relating to the govemance of the company apportionèd to charitable activities. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment Straight line over 5 years Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance wilh the charitable objectives at the discretion of the trustees. Restricted funds can only b8 used for particular restricted purposès 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 8ach fund is included in the notes to th8 financial statements. Company status The company is a company limited by guarantee. The members of the company are the Trustees named on page 3. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member of the company. Page 6 continued...
FOCUS COUNSELLING {UK) LTD Notes to the Financial Statements - continued for the year ended 31 March 2024 ACCOUNTING POLICIES- continued Operatlng leases Rentals under operating lease5 are charged to the Statement of financial activities incorporaling income and expenditure account on a straight line basis over Ihe lease term. Pensions The company operates a defined o)ntribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year. DONATIONS AND LEGACIES 2024 2023 Donations 68.534 79.077 INVESTMENT INCOME 2024 2023 Intarest received 209 287 NET INCOMEI{EXPENDITURE) Net income is stated after depreciation of £1,483 TRUSTEES. REMUNERATION AND BENEFITS Th8re were no trustees, remuneration or other benafits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees. expenses There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. STAFF COSTS The average number of persons employed by Ihe company during the year was as follows: Year End 31.03.24 Nos Year End 31.03.23 Nos Number of employees No employee reiVed remuneration amounting to more than £60,000 in either year. Page 7 continued...
FOCUS COUNSELLING (UK) LTD Notes to the Flnanclal Statements - continued for the year ended 31 March 2024 TANGIBLE FIXED ASSETS Computer equipment COST At 1 April 2023 Additions 9,225 1,407 At 31 March 2024 10,632 DEPRECIATION At 1 April 2023 Charge for year 6,825 1.765 At 31 March 2024 8.590 NET BOOKVALUE At 31 March 2024 2,042 At 31 March 2023 2,400 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors 12.131 17,393 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Other credilors Accruals and deferred income 9.111 909 2,481 6.254 2,161 12.501 8,415 Page 8 continued...
FOCUS COUNSELLING (UK) LTD Notes to the Financial Statements - continued for the year ended 31 March 2024 10. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 122,228 13,126 10,255 145,609 Restricted funds Eating Disorders Children Keynsham Residents Frome Colleg8 Frome Rotary Quartet Phil Marten RW Thomas (Frome only) Frome Town Council Hardington Vale PC Fairfield st Andrews Ralph Allen St Gregs Quizes 6,627 6,826 54 1.250 974 1,673 345 (1,895) (1,298) 1.100 {1,248) (974) (2,178) (4.732) (5.127) 401 1,154 505 (345} 15 (201 3,000 241 {205) (4,400} (3,050) {5,800) 1.081 58 560 5,000 9,250 8,800 8,300 571 3,058 801 4.795 4,850 5.750 2,500 1,081 (571) 50,293 115,646) (10,255) 24.392 TOTAL FUNDS 172,521 12,520) 170,001 Net movement in funds. induded in the above are as foll¢JWS: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 403.567 (390,441) 13,126 Restricted funds Eating Disorders Children Keynsham Residents Frome College Frome Rotsry Quartet RW Thomas (Frome only) Frome Town Council Hardington Vale PC Fairfield St Andrews Ralph Allen St Gr8gs Quizes {1.8951 (1.298) (1,8951 (1.2981 1.100 {1,248} (974) (2,178) (20) 3,000 241 12051 {4,4001 (3.0501 {5.800) 1,081 1,100 (1,248) (1,519) (2,178) {20) 545 3.000 786 (545) {2051 {4.4001 {3,0501 (5.800) (863) 1,944 7,375 {23,021) {15.646) TOTAL FUNDS 410,942 (413,4621 (2,5201 Page 9 continued...
FOCUS COUNSELLING (UK) LTD Notes to the Flnanclal Statements - contlnued for the year ended 31 March 2024 10. MOVEMENT IN FUNDS-continued Comparatives for movement In funds Net movement in funds At 31.3.23 At 1.4.22 Unrestricted funds General fund 118,571 3,657 122,228 Restricted funds Eating Disorders Children Keynsham Residents Frome College Frome Eating Disorders Frome Rotary Quartet Garfield Weston Phil Marten R Harris (Bath only) RW Thomas (Frome only) Frome Town Council Hardington Vale PC Fairfield st Andrews Ralph Allen St Gregs Quizes 9,551 10,473 {2,924) (3.6471 6,627 6,826 54 1,250 2,960 1.060 29 4,372 9,543 5,153 2,000 708 1,128 (1,7101 (1.0601 945 (2.699) (9,543) (4,808) (2,000) (703) (1.070) 560 5,000 9,250 8,800 8,300 571 974 1,673 345 58 560 5,000 9,250 8,800 8,300 571 47.031 3.262 50,293 TOTAL FUNDS 165.602 6,919 172.521 Page 10 continued...
FOCUS COUNSELLING {UK) LTD Notes to the Financial Statements - continued for the year ended 31 March 2024 10. MOVEMENT IN FUNDS-continued Comparative net movement in fvnds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund Open To All 340,132 16,000 (336,4751 (16.0001 3,657 356.132 (352,4751 3,657 Restricted funds Eating Disorders Children Frome College Frome Eating Disorders Frome Rotary Quartet Garfield Weston Phil Marten R Harris (Bath only) RW Thomas (From8 only) Frome Town Council Hardington Vale PC Fairfield St Andrews Ralph Allen st Gregs Quizes Quiz 2023 (2,924) (5,380) (1,710) {1,060) (325) {2,699) (9,543) (4.8081 {2,0001 (1.9031 (1.0701 (2,924) (3,647) (1,710) {1,060) 945 (2.699) {9.5431 {4.8081 (2,000} {703) (1.070) 560 5,000 9,250 8,800 8.300 571 1,733 1,270 1.200 560 5,000 10,000 10,000 10,000 1,850 1,263 {750) (1,200) (1,700) (1,279) (1,263) 42.876 (39,614) 3.262 TOTAL FUNDS 399,008 (392,0891 6,919 11. RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 31 March 2024. 12. TATION The company is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extenl that these are applied to Its charitable objects. Page11