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 be￿een 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 Offi￿r 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 a￿aUntIng 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 se￿ement 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
bet￿een
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.