REGISTERED COMPANY NUMBER: 05386830 (England and Wales)
REGISTERED CHARITY NUMBER: 1108979
COTSWOLD COUNSELLING
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31ST MARCH 2024
COTSWOLD COUNSELLING
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
|
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 2024
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006, present
theirreportwiththefinancialstatementsofthecharityfortheyearended31stMarch2024.The trustees
haveadoptedtheprovisionsofAccountingandReportingbyCharities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Theethosoftheagencyisforcounsellingtobeavailableforall,providingalow-costservicefor adults,
althoughfeesarewaivedforthosewhocannotaffordthem.Servicesareofferedtoallyoung people
aged11-18yearsregardlessofwhetheradonationismade.Thereisafixedchargeforchildren of
primaryschoolagealthoughthereisahardshipfundtoenableasmallnumberofchildrenwho would
otherwisebeunabletoaccesstheservicetoreceivecounselling.Wehavealsostartedproviding family
therapywithinthelastyear.Thereisafixedchargeforthisservicealthoughthereisahardshipfund to
enableasmallnumberoffamilieswhowouldotherwisebeunabletoaccesstheserviceto receive
counselling.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Adult Counselling
Atotalof260(351)clientswereseenand5535(4150)counsellinghourswerecarriedout.Itis clear
that,althoughwesawfewerindividuals,thecomplexityofthepresentingissueshasmeantthat clients
wereseenformoresessions,onaverage,hencethelowernumberofindividualsseenbutthe greater
number of sessions delivered.
Young People's Counselling
42 (35) young people were seen and 662 (388) counselling hours were carried out.
Secondary Schools Counselling
We provided 792 (720) sessions.
Primary Schools
69(52)childrenwereseenand1155(664)counsellinghourstookplace.Therehasbeena continued
increaseinthenumberofclientsinthisagegroupbeingseen.Thishasbeenduetoariseinthe number
of school contracts we have as well as a number of primary individuals being seen at the Centre.
Family Therapy Unit - a new initiative
38(16)familieswereseenand537(109)counsellinghourstookplace.TheFamilyTherapyUnit has
grownfromstrengthtostrengthandcontinuestocementitselfintothecoreworkof Cotswold
Counselling.
NHS
Thisisthefirstfullyearthatwehavebeenprovidingcounsellingtoyoungpeopleaged11-25 years
withinNHSsettings.Inthisfinancialperiod,150youngpeoplewereseenand922sessions were
delivered.
Page 1
COTSWOLD COUNSELLING
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2024
FINANCIAL REVIEW
Financial position
CotswoldCounsellinghasseenaconsiderableincreaseingrowthoverthelasttwelvemonthswith the
numberofcounsellingsessionsdeliveredincreasingacrosseveryagegroup.Thishasgenerally been
reflectedintheincreaseofclientsseenalthoughthereisaslightanomalywithadultclientsbutthis can
beexplainedbythecomplexityofissuesmeaningthatthenumberofsessionsbeingattendedby each
clientwasgreaterthaninpreviousyears.Ithasbeenreassuringthatthenumberofcounsellors working
forCotswoldCounsellinghasgraduallybeenincreasingandstabilisingafteraslightlymorefragile year
previously.
Theworkwithfamiliesandchildrenhasalsoexperiencedhighdemandandwearemanagingtokeep on
topofthis.However,therehasbeentimeandconsiderationputintoincreasingthenumber of
counsellors working in these areas to help keep up with demand.
TheincreaseddemandforcounsellingintheYPagegroup(11-18years)beingseenattheCentre has
continuedasreflectedinthenumberofclientsandsessionsbeingdelivered.Tohelpaccommodate this
pressure,weareplanningtorunatrainingcoursefor8ofourcounsellorswhocanthenjointhe YP
workforce and deliver this much needed therapy.
WearecontinuingtoworkwithintheNHSatsurgeriesinthreePrimaryCareNetworkswithyoung people
aged 11 - 25 years which has been hugely successful.
Reserves policy
Ourreservespolicyistoholdgeneralfundstocover9monthsofrunningcostsforthemainagency core
business.Expenditureintheyearto31stMarch2024was£245,523ofwhich£125,934arecore costs.
Ourcashreservesof£136,350areinexcessthis,howeverthegrowthoftheservicesofferedby the
charityandassociatedsupportthatisneededrequiresomeadditionalcomfort,andthetrusteesare in
the process of reviewing the policy to ensure it is still appropriate.
FUTURE PLANS
Wecontinuetogrowtheworkforceacrossallagegroups.InMarch2024,wesubmitteda detailed
applicationtotheBarnwoodTrust.InJune,welearnedthatwehadbeensuccessfulandanaward of
£150,000tobepaidinthreeinstalmentsoverthreeyearswasmade.Thiswillenableusto obtain
furtheroffice/therapyspacetobeabletodelivermoresessionstoeachagegrouptocontinueto bring
ourwaitinglistdownandtoprovidecounsellingtothosemostinneed.Itwillalsoallowusto properly
financetheadditionalrecruitmentwhichwillberequiredtosupportmoreclientsacrossallage groups.
Inaddition,itisourintentiontotrainmorecounsellorstoworkwithyoungpeopleasthedemand is
increasingrapidly.Thegreatercounsellingprovisionwillrequireadditionaladministrationwhichwill be
covered by the grant.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimited company,
limited by guarantee, as defined by the Companies Act 2006.
Theorganisationisacharitablecompanylimitedbyguarantee,incorporatedon9thMarch2005 and
registeredasacharityon11thApril2005.TheCompanywasestablishedunderaMemorandum and
ArticlesofAssociationwhichestablishedtheobjectsandpowersoftheCharitableCompanyand is
governedunderitsArticlesofAssociation.IntheeventoftheCompanybeingwoundupmembers are
required to contribute an amount not exceeding £1.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05386830 (England and Wales)
Registered Charity number
1108979
Page 2
COTSWOLD COUNSELLING
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
Registered office
South Wing
Council Offices
Trinity Road
CIRENCESTER
Gloucestershire
GL7 1PX
Trustees
Mrs J M Erskine Crum (Chair)
Mr N J Latimer
Mrs A Clark
Mrs P Megarry
Mrs E Hutchison
Mrs H Slator
Mrs N Selwyn
Independent Examiner
Morris Owen
Chartered Accountants
43-45 Devizes Road
SWINDON
Wiltshire
SN1 4BG
Approved by order of the board of trustees on 19th September 2024 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')
IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
31st March 2024.
Responsibilities and basis of report
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsibleforthepreparationoftheaccountsinaccordancewiththerequirementsofthe Companies
Act 2006 ('the 2006 Act').
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16 of
the2006Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationof your
charity'saccountsascarriedoutunderSection145oftheCharitiesAct2011('the2011Act').In carrying
outmyexaminationIhavefollowedtheDirectionsgivenbytheCharityCommissionunder Section
145(5) (b) of the 2011 Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentionin 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)).
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto 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 2024
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
220,303
Charitable activities
General
15,925
Other trading activities
4
2,024
Investment income
5
2,632
Total
240,884
EXPENDITURE ON
Charitable activities
General
200,783
Other
44,740
Total
245,523
NET INCOME/(EXPENDITURE)
(4,639)
RECONCILIATION OF FUNDS
Total funds brought forward
149,325
TOTAL FUNDS CARRIED FORWARD
144,686 |
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
- |
2024
Total
funds
£
220,303
15,925
2,024
2,632
240,884
200,783
44,740
245,523
(4,639)
149,325
144,686 |
2023
Total
funds
£
159,165
50,425
2,113
905 |
|
|
|
212,608 |
|
|
|
132,398
35,599 |
|
|
|
167,997 |
|
|
|
44,611
104,714 |
|
|
|
149,325 |
The notes form part of these financial statements
Page 5
COTSWOLD COUNSELLING
STATEMENT OF FINANCIAL POSITION 31ST MARCH 2024
Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
10
27,678
Cash at bank
136,350
164,028
CREDITORS
Amounts falling due within one year
11
(19,342)
NET CURRENT ASSETS
144,686
TOTAL ASSETS LESS CURRENT
LIABILITIES
144,686
NET ASSETS
144,686
FUNDS
12
Unrestricted funds
TOTAL FUNDS |
Restricted
fund
£
-
-
-
-
-
-
- |
2024
Total
funds
£
27,678
136,350
164,028
(19,342)
144,686
144,686
144,686
144,686
144,686 |
2023
Total
funds
£
17,397
150,427
167,824
(18,499)
149,325
149,325
149,325
149,325
149,325 |
|
|
|
|
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompanies Act
2006 for the year ended 31st March 2024.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe year
ended 31st March 2024 in accordance with Section 476 of the 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 the Companies Act 2006 and
-
(b) preparing financial statements which give a true 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 Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable
companies subject to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
19th September 2024 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 2024
1. COMPANY INFORMATION
ThecompanyisacompanylimitedbyguaranteeandincorporatedinEnglandandWales,and a
registered charity with the Charity Commission in England and Wales.
TheregisteredofficeaddressisSouthWingCouncilOffices,TrinityRoad, Cirencester,
Gloucestershire, United Kingdom, GL7 1PX.
ThesefinancialstatementsarepresentedinBritishPounds(GBP),whichisthe company's
functional and presentational currency.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS 102,
havebeenpreparedinaccordancewiththeCharitiesSORP(FRS102)'Accountingand Reporting
byCharities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheir accounts
inaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicof Ireland
(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancial Reporting
StandardapplicableintheUKandRepublicofIreland'andtheCompaniesAct2006.The financial
statements have been prepared under the historical cost convention.
Income
AllincomingresourcesareincludedinthestatementoffinancialactivitieswhentheCharity is
entitledtotheincomeandtheamountcanbequantifiedwithreasonableaccuracy.The following
specific policies are applied to particular categories income:
Fee income is included in full in the statement of Financial Activities when receivable.
DonatedservicesandfacilitiesareincludedatthevaluetotheCharitywherethiscan 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
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefits will
berequiredinsettlementandtheamountoftheobligationcanbemeasuredreliably. Expenditure
isaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregate all
costrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadings 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
Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsof the
charity.Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedfor particular
restricted purposes.
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
Pension costs and other post-retirement benefits
Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayable to
thecharitablecompany'spensionschemearechargedtotheStatementofFinancialActivities in
the period to which they relate.
continued...
Page 7
COTSWOLD COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024
3. DONATIONS AND LEGACIES
3. |
DONATIONS AND LEGACIES |
|
|
|
|
2024 |
2023 |
|
|
£ |
£ |
|
Fees |
211,905 |
148,325 |
|
Donations |
8,228 |
9,470 |
|
Gift aid |
170 |
1,370 |
|
|
220,303 |
159,165 |
4. |
OTHER TRADING ACTIVITIES |
|
|
|
|
2024 |
2023 |
|
|
£ |
£ |
|
Sundry income |
2,024 |
2,113 |
5. |
INVESTMENT INCOME |
|
|
|
|
2024 |
2023 |
|
|
£ |
£ |
|
Interest receivable - trading |
2,632 |
905 |
6. TRUSTEES' REMUNERATION AND BENEFITS
Duringtheyear,trusteescarriedoutsupervisionservicesonbehalfofthecharityand received
paymentforsaidservicestotalling£3,605(2023:£8,479).Theseserviceswerechargedat the
same terms and conditions as any other counsellor.
Trustees' expenses
During the year ended 31 March 2024, no expenses were repaid to trustees (2023: £368).
7. STAFF COSTS
STAFF COSTS |
|
|
|
2024 |
2023 |
|
£ |
£ |
Wages and salaries |
72,088 |
60,952 |
Other pension costs |
1,967 |
1,644 |
|
74,055 |
62,596 |
The average monthly number of employees during the year was as follows:
Counsellor Co-ordinators
Management and administration |
2024
2
4
6 |
2023
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 2024
8. INDEPENDENT EXAMINERS FEES
2024
2023
£
£
Statutory accounts production & external scrutiny
2,154
2,076
2,154
2,076
9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
Total
fund
fund
funds
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
159,165
-
159,165
Charitable activities
General
50,425
-
50,425
Other trading activities
2,113
-
2,113
Investment income
905
-
905
Total
212,608
-
212,608
EXPENDITURE ON
Charitable activities
General
132,398
-
132,398
Other
35,599
-
35,599
Total
167,997
-
167,997
NET INCOME
44,611
-
44,611
RECONCILIATION OF FUNDS
Total funds brought forward
104,714
-
104,714
TOTAL FUNDS CARRIED FORWARD
149,325
-
149,325
10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
£
£
Trade debtors
14,084
4,275
Other debtors
1,540
1,370
Prepayments and accrued income
12,054
11,752
27,678
17,397 |
2024 |
2024 |
2024 |
2023 |
2023 |
|
£ |
|
|
|
£ |
|
2,154 |
|
|
|
2,076 |
|
|
|
|
|
|
|
|
|
|
|
|
|
2,154 |
|
|
|
2,076 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
2024
£
14,084
1,540
12,054
27,678 |
|
Total
funds
£
159,165
50,425
2,113
905 |
|
|
|
|
|
212,608 |
|
|
|
|
|
132,398
35,599 |
|
|
|
|
|
167,997 |
|
|
|
|
|
44,611
104,714 |
|
|
|
|
|
149,325 |
|
|
|
|
|
2023
£
4,275
1,370
11,752
17,397 |
|
|
|
|
|
|
continued...
Page 9
COTSWOLD COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|
2024 |
2023 |
|
£ |
£ |
Trade creditors |
7,493 |
3,570 |
Social security and other taxes |
3,001 |
2,737 |
Other creditors |
1,558 |
1,513 |
Accruals and deferred income |
7,290 |
10,679 |
|
19,342 |
18,499 |
12. MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS |
At 1.4.23
£
149,325
149,325 |
Net
movement
in funds
£
(4,639)
(4,639) |
At
31.3.24
£
144,686 |
|
|
|
144,686 |
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Incoming
resources
£
240,884
240,884 |
Resources
expended
£
(245,523)
(245,523) |
Movement
in funds
£
(4,639)
(4,639) |
|
|
|
|
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS |
At 1.4.22
£
104,714
104,714 |
Net
movement
in funds
£
44,611
44,611 |
At
31.3.23
£
149,325 |
|
|
|
149,325 |
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Incoming
resources
£
212,608
212,608
|
Resources
expended
£
(167,997)
(167,997) |
Movement
in funds
£
44,611
44,611 |
|
|
|
|
continued...
Page 10
COTSWOLD COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2024
12. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
At 1.4.22
£
104,714
104,714 |
Net
movement
in funds
£
39,972
39,972 |
At
31.3.24
£
144,686 |
|
|
|
144,686 |
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Incoming
resources
£
453,492
453,492 |
Resources
expended
£
(413,520)
(413,520) |
Movement
in funds
£
39,972
39,972 |
|
|
|
|
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st March 2024.
Page 11
COTSWOLD COUNSELLING
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024
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
Coordinator wages
Counsellor fees
Supervision fees
CDC Management charges
Counsellor expenses
Workshop costs & expenses
Counsellor training
Other direct expenses
Other
Admin wages
Pensions
Admin costs
Support costs
Management
Rent, rates and water
Insurance
Telephone
Postage and stationery
Advertising
Sundries
Subscriptions
Books
Room hire
Carried forward |
2024
£
211,905
8,228
170
220,303
2,024
2,632
15,925
240,884
32,043
81,440
32,035
6,770
6,114
2,131
6,228
610
167,371
40,045
1,967
2,728
44,740
13,239
2,391
561
747
2,586
2,362
596
183
520
23,185 |
2023
£
148,325
9,470
1,370 |
|
|
159,165
2,113
905
50,425 |
|
|
212,608
29,243
43,219
25,661
4,765
4,047
1,524
350
868 |
|
|
109,677
31,709
1,644
2,246 |
|
|
35,599
12,481
1,511
725
714
478
1,896
535
249
1,130
19,719 |
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 2024
Management
Brought forward
Computer costs
Cleaning
Finance
Bank charges
Governance costs
Accountancy and legal fees
Total resources expended
Net (expenditure)/income |
2024
£
23,185
5,642
2,377
31,204
60
2,148
245,523
(4,639) |
2023
£
19,719
266
- |
|
|
19,985
113
2,623 |
|
|
167,997 |
|
|
44,611 |
This page does not form part of the statutory financial statements
Page 13