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 in￿rnes,
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 offi￿S 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 be￿een
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 ex￿eded £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 re￿iVed 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. T￿￿ATION
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