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2022-03-31-accounts

REGISTERED COMPANY NUMBER: 05386830 (England and Wales) REGISTERED CHARITY NUMBER: 1108979

COTSWOLD COUNSELLING

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2022

COTSWOLD COUNSELLING

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022

Page Page Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 11
Detailed Statement of Financial Activities 12 to 13

COTSWOLD COUNSELLING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

The trustees who are 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 31st March 2022. The trustees have adopted the provisions of 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 Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The ethos of the agency is for counselling to be available for all, providing a low-cost service for adults, although fees are waived for those who cannot afford them. Services are offered to all young people aged 11 - 18 years regardless of whether a donation is made. There is a fixed charge for services to children of primary school age although there is a hardship fund to enable a small number of children who would otherwise be unable to access the service to receive counselling.

ACHIEVEMENT AND PERFORMANCE Charitable activities

Adult Counselling

A total of 469 (488) clients were seen and 4558 (4808) counselling hours were carried out.

Children and Young People's Counselling

53 (71) children were seen and 603 (537) counselling hours were carried out.

Secondary Schools Counselling

We provided 793 (357) sessions. We are not able to provide the number of students this year.

Primary Schools

30 (41) children were seen and 376 (189) counselling hours took place. We did make use of the hardship fund for a number of clients who would otherwise not have been able to access the service. Presenting problems are complex and counselling is highly valued by the schools involved. There has been a large increase in the number of sessions provided over the year even though the number of clients has reduced. This highlights the ever-increasing complexities of the issues which are now presented.

The demand for counselling during 2021-22 remained high. However, we were affected by counsellors and clients suffering from Covid and, in addition, a number of counsellors decided to leave the organisation. Due to circumstances beyond our control, there was a hiatus in our normal pattern of counsellor recruitment meaning that the workforce remained smaller for a prolonged period of time. Towards the end of the financial year, the number of counsellors working for Cotswold Counselling was beginning to increase again to help support our ever-constant waiting list. One change for the organisation during the pandemic was adapting to the situation by working remotely via video and telephone. These options have now become solid options in addition to our main offering of face-to-face counselling which has meant that we have become a much more flexible organisation.

FINANCIAL REVIEW

Financial position

Overall the total income was £140,427 (2021: £159,577), against total expenditure of £146,020 (2021: £136,433), giving an overall deficit of £5,593 (2021: surplus £23,144), leaving total reserves at the year end of £104,714 (2021: £110,307).

Reserves policy

We aim to hold general reserves to cover approximately 9 months running costs for the main agency core business. Funds held currently are in excess of this, but in view of the uncertainty of COVID-19 outcome and funding it is fortunate that we hold this level. The Trustees work on the principle of having at least £85,000 in reserves at all times.

FUTURE PLANS

Over the next year, Cotswold Counselling will continue to expand its workforce to work with more adults and also to increase the provision for young people and to begin to offer family counselling. There will be a new project offering group counselling for young adults and we will start a pilot working with local NHS trusts.

Page 1

COTSWOLD COUNSELLING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The organisation is a charitable company limited by guarantee, incorporated on 9th March 2005 and registered as a charity on 11th April 2005. The Company was established under a Memorandum and Articles of Association which established the objects and powers of the Charitable Company and is governed under its Articles of Association. In the event of the Company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees

The strategic direction and development of the Charity is managed by the Trustee Board who meet 5 times a year. The General Purpose Committee meet preceding the Trustee Board and report to them. The day to day operation of the Charity is devolved to the staff.

The Directors of the Company are also Charity Trustees for the purposes of charity law and under the Company's Articles are known as members of the Trustee Board. Under the requirements of the Memorandum and Articles of Association the members of the Trustee Board are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting. In order to maintain the smooth running of the Board 1/3 of those elected will retire annually, by rotation and, being eligible, offer themselves for re-election.

Trustees are largely recruited by networking and personal recommendation. To ensure as wide a representation of interests and skills mix in future we will advertise. New Trustees are provided with an Induction training pack and are encouraged to spend some time shadowing the office staff.

Risk management

The Trustee Board has conducted a review of the major risks to which the Charity is exposed. A risk register has been established and is updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risks which the Charity faces. The risk which has been identified as high is the level of grant funding from the local authority funding.

All other risks fall into the low or medium category.

Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to our premises. Safeguarding policies have been reviewed and updated during the year.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05386830 (England and Wales)

Registered Charity number

1108979

Registered office

South Wing Council Offices Trinity Road CIRENCESTER Gloucestershire GL7 1PX

Page 2

COTSWOLD COUNSELLING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022

Trustees

Mrs J M Erskine Crum (Chair) Mr N J Latimer Mrs L Nattrass Mrs A Clark Mr P Megarry Mrs E Hutchison Mrs H Slator Mrs N Selwyn (appointed 18.10.21)

Independent Examiner

Morris Owen Chartered Accountants 43-45 Devizes Road SWINDON Wiltshire SN1 4BG

Approved by order of the board of trustees on 5th October 2022 and signed on its behalf by:

Mrs J M Erskine Crum - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COTSWOLD COUNSELLING

Independent examiner's report to the trustees of Cotswold Counselling ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2022.

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

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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 (FRS 102)).

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.

Jenna Wheeler ACA CTA Morris Owen Chartered Accountants 43-45 Devizes Road SWINDON Wiltshire SN1 4BG

Date: .............................................

Page 4

COTSWOLD COUNSELLING

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2022

----- Start of picture text -----
2022 2021
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 3 113,284 - 113,284 93,849
Charitable activities
General 25,914 - 25,914 62,026
Other trading activities 4 1,210 - 1,210 3,667
Investment income 5 19 - 19 35
Total 140,427 - 140,427 159,577
EXPENDITURE ON
Charitable activities
General 107,778 - 107,778 98,784
Other 38,242 - 38,242 37,649
Total 146,020 - 146,020 136,433
-
NET INCOME/(EXPENDITURE) (5,593) (5,593) 23,144
RECONCILIATION OF FUNDS
-
Total funds brought forward 110,307 110,307 87,163
TOTAL FUNDS CARRIED FORWARD 104,714 - 104,714 110,307
----- End of picture text -----

The notes form part of these financial statements

Page 5

COTSWOLD COUNSELLING

STATEMENT OF FINANCIAL POSITION 31ST MARCH 2022

----- Start of picture text -----
2022 2021
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
CURRENT ASSETS
Debtors 10 1,943 - 1,943 4,838
Cash at bank 114,502 - 114,502 108,819
-
116,445 116,445 113,657
CREDITORS
Amounts falling due within one year 11 (11,731) - (11,731) (3,350)
NET CURRENT ASSETS 104,714 - 104,714 110,307
TOTAL ASSETS LESS CURRENT
LIABILITIES 104,714 - 104,714 110,307
NET ASSETS 104,714 - 104,714 110,307
FUNDS 12
Unrestricted funds 104,714 110,307
TOTAL FUNDS 104,714 110,307
----- End of picture text -----

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 5th October 2022 and were signed on its behalf by:

Mr N J Latimer - Trustee

Mrs J M Erskine Crum - Trustee

The notes form part of these financial statements

Page 6

COTSWOLD COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022

1. COMPANY INFORMATION

The company is a company limited by guarantee and incorporated in England and Wales, and a registered charity with the Charity Commission in England and Wales.

The registered office address is South Wing Council Offices, Trinity Road, Cirencester, Gloucestershire, United Kingdom, GL7 1PX.

These financial statements are presented in British Pounds (GBP), which is the company's functional and presentational currency.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

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 (FRS 102) '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 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

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories income:

Fee income is included in full in the statement of Financial Activities when receivable.

Donated services and facilities are included at the value to the Charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.

Investment income is included when receivable.

Incoming resources for generating funds are accounted for when earned.

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 settlement 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.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted 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 the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 7

COTSWOLD COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

3. DONATIONS AND LEGACIES

Fees
Donations
Gift aid
4.
OTHER TRADING ACTIVITIES
Sundry income
5.
INVESTMENT INCOME
Interest receivable - trading		 2022
£
105,612
7,234
438
113,284
2022
£
1,210
2022
£
19		 2021
£
89,913
3,936
-
93,849
2021
£
3,667
2021
£
35

6. TRUSTEES' REMUNERATION AND BENEFITS

During the year, trustees carried out supervision services on behalf of the charity and received payment for said services totalling £10,944 (2021: £7,743). These services were charged at the same terms and conditions as any other counsellor.

Trustees' expenses

During the year ended 31 March 2022, expenses of £12 were repaid to trustees (2021: Nil).

7. STAFF COSTS

Wages and salaries
Other pension costs		 2022
£
59,685
1,507
61,192		 2021
£
55,812
1,556
57,368

The average monthly number of employees during the year was as follows:

Counsellor Co-ordinators
Management and administration		 2022
1
3
4		 2021
1
3
4

No employees received emoluments in excess of £60,000.

continued...

Page 8

COTSWOLD COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

8. INDEPENDENT EXAMINERS FEES

2022
2021
£
£
Statutory accounts production & external scrutiny
1,600
2,753
1,600
2,753
9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
Total
fund
fund
funds
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
93,849
-
93,849
Charitable activities
General
62,026
-
62,026
Other trading activities
3,667
-
3,667
Investment income
35
-
35
Total
159,577
-
159,577
EXPENDITURE ON
Charitable activities
General
98,784
-
98,784
Other
37,649
-
37,649
Total
136,433
-
136,433
NET INCOME
23,144
-
23,144
Transfers between funds
10,883
(10,883)
-
Net movement in funds
34,027
(10,883)
23,144
RECONCILIATION OF FUNDS
Total funds brought forward
76,280
10,883
87,163
TOTAL FUNDS CARRIED FORWARD
110,307
-
110,307		 2022
£
1,600
1,600		 2022
£
1,600
1,600		 2021
£
2,753
2,753		 2021
£
2,753
2,753
Restricted
fund
£
-
-
-
-
-
-
-
-
-
(10,883)
(10,883)
10,883
-		 Total
funds
£
93,849
62,026
3,667
35
159,577
98,784
37,649
136,433
23,144
-
23,144
87,163
110,307

continued...

Page 9

COTSWOLD COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Prepayments and accrued income
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income
12.
MOVEMENT IN FUNDS
At 1.4.21
£
Unrestricted funds
General fund
110,307
TOTAL FUNDS
110,307
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
140,427
TOTAL FUNDS
140,427
Comparatives for movement in funds
Net
movement
At 1.4.20
in funds
£
£
Unrestricted funds
General fund
76,280
23,144
Restricted funds
Restricted
10,883
-
TOTAL FUNDS
87,163
23,144		 2022
£
280
1,663
1,943
2022
£
-
1,063
258
10,410
11,731
Net
movement
in funds
£
(5,593)
(5,593)
Resources
expended
£
(146,020)
(146,020)
Transfers
between
funds
£
10,883
(10,883)
-		 2021
£
4,838
-
4,838
2021
£
1,082
-
317
1,951
3,350
At
31.3.22
£
104,714
104,714
Movement
in funds
£
(5,593)
(5,593)
At
31.3.21
£
110,307
-
110,307

continued...

Page 10

COTSWOLD COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2022

12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
resources
£
159,577
159,577		 Resources
expended
£
(136,433)
(136,433)		 Movement
in funds
£
23,144
23,144

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 At 1.4.20
£
76,280
10,883
87,163		 Net
movement
in funds
£
17,551
-
17,551		 Transfers
between
funds
£
10,883
(10,883)
-		 At
31.3.22
£
104,714
-
104,714

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 Incoming
resources
£
300,004
300,004		 Resources
expended
£
(282,453)
(282,453)		 Movement
in funds
£
17,551
17,551

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2022.

Page 11

COTSWOLD COUNSELLING

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2022

INCOME AND ENDOWMENTS
Donations and legacies
Fees
Donations
Gift aid
Other trading activities
Sundry income
Investment income
Interest receivable - trading
Charitable activities
Grants
Total incoming resources
EXPENDITURE
Charitable activities
Counsellor & coordinator wages
Counsellor & coordinator fees
Supervision fees
CDC Management charges
Counsellor expenses
Workshop costs & expenses
Counsellor training
Other
Admin wages
Pensions
Admin costs
Support costs
Management
Rates and water
Insurance
Telephone
Postage and stationery
Advertising
Sundries
Subscriptions
Books
Room hire
Computer costs
Carried forward		 2022
£
105,612
7,234
438
113,284
1,210
19
25,914
140,427
26,324
15,821
34,764
3,954
2,119
1,403
165
84,550
33,361
1,507
3,374
38,242
10,856
1,456
2,206
1,471
-
1,672
519
165
1,097
1,287
20,729		 2021
£
89,913
3,936
-
93,849
3,667
35
62,026
159,577
25,174
12,888
27,730
3,242
1,291
2,889
1,225
74,439
30,638
1,556
5,455
37,649
11,431
1,924
3,638
-
12
3,115
644
-
-
-
20,764

This page does not form part of the statutory financial statements

Page 12

COTSWOLD COUNSELLING

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2022

----- Start of picture text -----
2022 2021
£ £
Management
Brought forward 20,729 20,764
Repairs & renewals - 958
20,729 21,722
Finance
Bank charges 96 61
Governance costs
Accountancy and legal fees 2,403 2,562
Total resources expended 146,020 136,433
Net (expenditure)/income (5,593) 23,144
----- End of picture text -----

This page does not form part of the statutory financial statements

Page 13