REGISTERED COMPANY NUMBER: 04870759 (England and Wales) REGISTERED CHARITY NUMBER: 1108331 Report of the Trustees and Unaudlted Financial Statements for the Year Ended 31 March 2025 for FOCUS COUNSELLING (UK) LTD Richardson Swlft Audit Limited 11 Laura Place Bath BA2 4BL
FOCUS COUNSELLING (UK) LTD Contents of the Financial Statements for the year ended 31 March 2025 Page Rèport of the Trustoos Indopondent Examiner's Report Statement of Finaneial Activitles Balance Sheet Notes to the Financial Statements 8 to 13
FOCUS COUNSELLING (UK) LTD Report of the Trustees forthe year ended 31 March 2025 The trustees who are also directors of the charity for Ihe purposes of Ihe Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charilies: Statement 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 aims Focus Counselling was founded in Bath in 1999 in response to an identified need for affordab18, professional counselling services 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 incomes, or who were unemployed, wère unable to receive the support they desperately needed. Over the years Focus Counselling have built a strong track record of raising donations to fund counselling for people who cannot afford the fees. It has also beèn 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 Couns811ing provid8s professional subsidised one to one counselling for children and young people. adulls. families and couples in Bath and Frome and, more recently 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 othemise be able to afford it. Its services are delivered within Ihe context of a Person-centred, Christian ethos. which takes people's spirituality seriously and respects the views of those with other faiths or none. Clients can talk freely and confidentially without fear of being judged. Its counseSlors listen, empathise, and empower people to explore ways of making real change in their lives. Following an initial assessment session lasting approximately 3a minutes. clients are referred to a professional. experienced counsellor to help clients with their mental health problems. Drawing from a large pool of qualified and experienced sessional counsellars enables the charity to respond to referrals immediately and match clients to counsellors. During the year Helen Marton stèpped down as CEO after 8 years of service to the charity. We were sad to see her go but were delighted to appoint Lucia Chadwick to replace her. Lucia had set up and successfully developed our Frorne Office and was the perfect candidate to take on this responsibility. The results for the year are testament to the efforts and success of Lucia and the whole team. Focus Counselling has offices for several years in Bath and Frome. An office in Wells was opened recently lo meet local demand and has already become successful and financially viable. The charity has a counselling presence in several schools in Bath and Wells. It offers a free Adult Eating Disord8rs Support Group. a free Young Person's Eating Disorderfs Group and Spiritual Direction. Focus Counselling has built a strong reputation in the areas where it operates and has establishe¢J excellent working relationships with local agencies, schools, and other seNice providers; it is widely known and trusted. It receives referrals from GPS, schools, social care teams, churches, Talking Therapies. CAMH.S, NHS, local charities includin9 YMCAIFoodbankslhomeless charities {Genesi5 Trust and Ju5ian House) and Bath MIND. Adults and young people also self-refer. The charity is supervised by an experienced Board of Trustees. Focus Counselling now contracts with more than 38 professional counsellors and 19 trainees who belMeen them handle on average nearly 600 counselling sessions a month plus providing services to many local schools and other mental health support groups and drop ins. The charity raiséd £63.688 during the past financial year in the form of donations which allowed it to provide discounted fees to approximately 71 % of clients, excluding bchools. Over the last twelve months, it has provided nearly 10,000 hours of counselling in total across the community and the school5. 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 lo support the communities it serves and will seek to build on its existing strong and efficient base. Page 1
FOCUS COUNSELLING (UK) LTD Report of the Trustees for tha year ended 31 March 2025 Public benefit The trustees believe that they and the charity have met their charitable objective and that the charity continues to provide an appropriate public benefit. FINANCIAL REVIEW Reserves policy Pur ose of the olic The purpose of this policy is to set out how Focus Counselling manages its reserves to ensure financial stability, Sustainability, and continuity of service delivery. As a charity providing affordable. professional counselling and mental-health support across Balh, Frome and Wells, we depend on a blend of earned income. grants. and donations. Holding appropriate reserves enables us to respond to fluctuations in funding, meet unexpected costs, and safeguard our ability to provid8 consistent support to our clients and community. Definition of Reserves Reserves are the part of the chartty's unrestricted funds that are freely available to spend on any of our charitable purposes. They exclude= Restricted funds that can only be used for a specrfic purpose. Designated funds that trustees have set aside for particular projects. Fixed assets such as property and equipment. Funds tied up in working capital (e.g. pre-paid costs or deblors). Tar et Level of Reserves The Trustees aim to maintain free reserves equivalent trj beeen three and six months of core operating expenditure. This level has been chosen to-. Ensure the charity can continue essential counselling and mental-health services in the event of a signrficant drop in income or a delay in grant payments. Provide flexibility to manage unforeseen costs such as emergency repairs, staffing changes, or service interruptions. Allow lime for trustees to implement contingency plans or secure alternative funding if necessary. Based on current expenditure levels, this equates to a basic target of £60,000. Current Position At the end of the financial year ended 31st March 2025, Focus Counselling held free reseNes of approximately £111,000, which is above the target range. The Trustees recognise the importance of rebuilding reseNes to the desired level and will monitor progress towards this goal as part of regular financial reporting. Monitorin and Review Any decision lo draw on or build up reserves will be docurnented in the Board minutes. and any dècisions will be linked to the charity's strategy and risk rnanagement. The targel range will be reviewed annually lo ensure it remains appropriate in light of changes to the charity's size, slructure. and funding environment. Res onsibili The Board of Trustees holds overall responsibility for maintsining an appropriate level of reserves. The Chief Executive Offir and Trustee with Finance responsibility are responsible for monitoring financial performance. forecasting. and advising the Board on reserve leve15 and cash-flow risks. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity is conlrolled by its goveming document, a deed of trust, and constitutes a limited company. limited by guarantee. as defined by the Companies Act 2006. Page 2
FOCUS COUNSELLING (UK) LTD Report of the Trustees for the year ended 31 March 2025 Membèrs liability The Members ofthe company guarantae lo contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 04870759 (England and Wales) Registered Charity number 1108331 Reglstered offlco Flats 2 and 3 36 Gay Street Bath Somerset BA12NT Trustees E W G Bayntun-coward (resigned 18.9.24) M J Fairbeard (resigned 1.5.24) S Whilcroft SJNHeale A J Stafford (Chair) P Critchley (resigned 10.7.25) S Dewey {appoinled 8.8.24) C Everitt (appointed 1.9.25) Company Secretary J E Burgess Independent Examiner Richardson Swift Audit Limited 11 Laura Place Balh BA2 4BL 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 th9 board of trustees on 1.7..1.i L./. and signed on its behalf by.. A J Stafford (Chair) - Trustee Page 3
Independenl Examlner's Report to the Trustee5 of Focus Counselling (Uk) Ltd Independent examiner's report to the trustees of Focus Counselllng (Uk> Ltd ('the Company,) report to the charity trustees on my examination of the accounts of the Cornpany for the year ended 31 March 2025. Responsibilities and basls 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'l. Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and a eligible for indepandenl examination. I report in resped 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 th8 Directions given by the Charity Commission under Section 145(5) {b) of the 2011 Act. Independent examlner's statement Since your charity's gross income exceeded £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 the Institute of Chartered Accountants in England and Wales. which is one of the listed bodies. I have completed my 8xamination. I confirm that no matters hav8 come to my attention in connection with th8 examination giving me cause to believe: accounting records were not kept in respect of the Company as required by Section 386 of the 2006 the accounts do not accord with those records., or the accounts do not comply wilh the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts grve a true and fair view which is not a matter considered as part of an independent examination: or the accounts have not bgen 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 (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 Limit8d 11 Laura Place Bath BA2 4BL Dale: 17/Jl?.s Page 4
FOCUS COUNSELLING (UK) LTD Statement of Financial Activities for the year ended 31 March 2025 2025 Total funds 2024 Total funds as restated Unrestricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 56,161 7,527 63,688 68.534 Charitable activities Fees for counselling 282.776 282,776 260,587 Investment income 7,937 7.937 209 Total 346,874 7,527 354,401 329,330 EXPENDITURE ON Raising funds 970 970 1,504 Charitable activities Charitable activities 385,033 17,692 402,725 328,581 other 897 897 1,765 Total 386,900 17,692 404,592 331.850 NET INCOMEI(EXPENDITURE) Transfer5 between funds 140.026) 5,852 110.165) 5,852) (50.191) (2.520) Net movement in funds 134.1741 (16,017) (50,191) (2,5201 RECONCILIATION OF FUNDS Total funds brought forward 145.609 24,392 170,001 172.521 TOTAL FUNDS CARRIED FORWARD 111,435 8,375 119,810 170,001 The notes form part of these financial statements Page 5
FOCUS COUNSELLING (UK) LTD Balance Sheet 31 March 2025 2025 Total funds 2024 Total funds as restated Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assets 1,145 1.145 2,042 CURRENT ASSETS Debtors Cash at bank 14,173 108,170 14.173 116.545 12.131 168,329 122,343 8,375 130,718 180,460 CREDITORS Amounts falling due within one year 10 (12,0531 (12,053) 112.501) NET CURRENT ASSETS 110,290 8,375 118,665 167.959 TOTAL ASSETS LESS CURRENT LIABILITIES 111.435 8.375 119,810 170,001 NET ASSETS 111.435 8,375 119.810 170,001 FUNDS Unrestricted funds Restrirted funds 111,435 8.375 145.609 24,392 TOTAL FUNDS 119.810 170,001 The charitable company is enlitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of tha Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps aaUntIng records that comply with S8Ctions 386 and 387 of the Companies Act 2006 and preparing financial statements which give a Irue and fair view of the 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 otherwise comply with the requirements of the Cornpani8s Act 2006 relating to financial statements. so far a5 applicable to the charitable company. (b) The notes fomi part of these financial statemenls Page 6 continued...
FOCUS COUNSELLING {UK) LTD Balance Sheet - continued 31 March 2025 These financial statements have been prepared in accordance wilh the provisions applicable to charitable companies subject to the small companies regirne. The financial state ts were 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 fomi part of these financial statements Page 7
FOCUS COUNSELLING (UK) LTD Notes to the Financial Statements for the year ended 31 March 2025 ACCOUNTING POLICIES Basls of preparlng the financial stalements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Irelalld (FRS 1021 (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 conventiori. Income All income is recognised in the Statement of Financial Aclivities 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 constructive obligation committing the charity to that expenditure. it is probable that a transfer of economic benefits will be required in seement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals 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. 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 attracting voluntary income. and those incurred in trading activities that raise funds. Charitable activities Charitable activities are costs inGurred on the company's operations. including support costs and costs relating to the governance of the company apportioned 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 lin8 over 5 years Taxation The charity is exempt from corporation tax on its charitable activilies. Fund accounting Unrestricted funds can be used in accordancé with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular reslricted 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 Ihe nature and purpose of each fund is included in the notes to the 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 liabilily in respect of the guarantee is limited to £10 per member ofthe company. Page 8 continued...
FOCUS COUNSELLING (UK) LTD Notes to the Flnancial Statements - continued for the year ended 31 March 2025 ACCOUNTING POLICIES - conllnued Operatlng leases Rentals under operating leases are charged to the Statement of financial activities incorporating income and expenditure aGcount on a slraight line basis over the lease term. Pensions The company operates a defined contribution pension scheme and Ihe pension charge represents the amounts payable by the company to the fund in respect of the year. DONATIONS AND LEGACIES 2025 2024 as restated Donations 63,688 68.534 INVESTMENT INCOME 2025 2024 as restated Interest received 7.937 209 NET INCOMEI(EXPENDITURE) Net income is stated after depreciation of £897 (2024- £1,765) TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other ben8frts for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trustees, expenses paid for the year énded 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS The average number of persons employed by the company during the year was as follows: Year End 31.03.25 Nos Year End 31.03.24 N05 Number of employees No employee received remuneration amounting to more than £60.000 in either year. Page 9 continued...
FOCUS COUNSELLING {UK) LTD Notos to the Financial Statements - continued for the year ended 31 March 2025 PRIOR YEAR ADJUSTMENT The prior year comparative figures have been restated following a change in accounting presentation for fee income subsidies. These amounts were previously recognised on a gross basis within both 'Incom8 from Charitable Activities, and 'Expenditure on Charitable Activities,. To provide a mor8 r818vant repr8S8ntation, these subsidies are now presented net against the related fee income. This reclassification has resulted in an equal decrease to both total income and total expenditure. having no net impacl on the surplusldeficit for the prior year or on the charity's closing fund balances. TANGIBLE FIXED ASSETS Computer equipment COST At 1 April 2024 and 31 March 2025 10,632 DEPRECIATION At 1 April 2024 Charge for year 8,590 897 At 31 March 2025 9.487 NEf BOOK VALUE At 31 March 2025 1,145 At 31 March 2024 2,042 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 as restated Trade debtors 14,173 12.131 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 as restated Trade creditors Other Creditors Accruals and deferred income 9,625 9,111 909 2,481 2,428 12,053 12,501 Page 10 continued...
FOCUS COUNSELLING (UK) LTD Notes to the Financial Statements . continued for the year ended 31 March 2025 11. MOVEMENT IN FUNDS Net movement in funds Transfers beteen funds At 31.3.25 At 1.4.24 Unrestricted funds General fund 145,609 {40,0261 5,852 111,435 Restricted funds Children Keynsham Residents Frome College Frome Rotary Frome Town Council Hardington Vale PC Fairfield St Andrews Ralph Allen st Gregs Quizzes 401 1,154 401 1,710 556 475 (2,045) 133 (24) (4,650) (1,900) {4.300) 1,590 475 1,013 934 3.058 801 4.795 4.850 5.750 2,500 1.081 (4,771) 1.200 {3,200) 2,000 1,081) 1,400 650 200 1,590 24,392 10.1651 5.852) 8,375 TOTAL FUNDS 170,001 50,1911 119,810 Nel movement in funds, included in the above are as follows: Incoming resources Resources xpended Movement in funds Unrestricted funds General fund 346,874 (386,9001 {40,026) Restricled funds Keynsham Residents Frome Rotary Quartet Frome Town Council Hardington Vale PC Fairfield st Andrews Ralph Allen St Gregs Quizzes 1,100 930 3,000 (544) (455) (3,000) (2.045) (204) (24) {4,6bO) {1,900) 14,300) 556 475 {2,045) 133 (24) 14,650) 11,900) (4,3001 1,590 337 2,160 7,527 17,692) 10,165 TOTAL FUNDS 354,401 404.592) 50,191) Page 11 continued.