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2025-03-31-accounts

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

COTSWOLD COUNSELLING

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31ST MARCH 2025
COTSWOLD COUNSELLING
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2025
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 2025

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006, present
theirreportwiththefinancialstatementsofthecharityfortheyearended31stMarch2025.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
primaryschoolagealthoughthereisahardshipfundtoenablechildrenwhowouldotherwisebe unable
toaccesstheservicetoreceivecounselling.OurFamilyTherapyUnitisgrowingconsiderably and
althoughthereisafixedchargeforthisservice,wehaveahardshipfundwhichisenablingmany families
to access the service who would otherwise be unable to afford support.

ACHIEVEMENTS AND PERFORMANCE Charitable activities

Adult Counselling

Atotalof323(260)clientswereseenand4346(5535)counsellinghourswerecarriedout.The number
ofcancelledsessionsfrombothclientsandcounsellorsaccountsforthelowernumberof sessions
deliveredthisyear.ThankstoournewCRMsystem,wehavebeenabletohaveclearerand more
focussedstats.Thishighlightsthatthenumberofcancellationshascontributedtothelowernumber of
counsellinghoursbeingprovideddespitethenumberofclientsbeingseenhavingincreased. Although
wecontinuallyaddressthiswithclients,ithasbecomeapparentthatthereisaneedto encourage
counsellors,wherepossible,toreducetheirabsences-althoughtheseareoftenforreasonsoutside their
control.  It is also difficult to enforce this strongly with a voluntary team.

Young People's Counselling

34(42)youngpeoplewereseenand473(662)counsellinghourswerecarriedout.Thereduction in
clientsseenandhoursdeliveredisduetoareductioninYPcounsellorsworkingatCotswold Counselling.
Tocombatthis,CotswoldCounsellingdeliveredsomeYPtrainingand5additionalcounsellorswill start
working with young people in the financial year 2025 - 26.

Secondary Schools Counselling

30 students were seen and 870 (870) sessions were provided.

Primary Schools

71 (69) children were seen and 879 (1155) counselling hours took place.

Family Therapy Unit

30(38)familieswereseenand540(537)counsellinghourstookplace.TheFamilyTherapyUnit has
undergonetransformationandexpansionoverthelasttwelvemonths.Theteamiscontinuingto work
withcomplexissuesandmultiplefamilymembershencetheslightincreaseinsessionseventhough the
numberoffamiliesworkedwithhasdecreased.Thenumberoffamiliesseekingfinancialassistance from
the hardship fund has also increased significantly.

NHS

Inthisfinancialperiod,116(150)youngpeoplewereseenand756sessionsweredelivered.There was
achallengingperiodwithcommunicationineachofthePrimaryCareNetworks.Thishasnow been
rectified through publicity and education outreach generated by Cotswold Counselling.
Page 1
COTSWOLD COUNSELLING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025

FINANCIAL REVIEW

Financial position

CotswoldCounsellingwasawardedathree-yeargrantbytheBarnwoodTrustinJune2024and this
enabledtheorganisationtorentadditionalroomsnexttoitsexistingspace.Theobjectivewasto enable
ustoseemoreclientsandinthelastfinancialyeartherehasbeensignificantfocusonrecruitment of
counsellors.Thishasbeenapositiveexperienceandtheincreasedrecruitmentwillcontinueinto the
next financial year.
DuetothepersonalcircumstancesofacoupleofYPcounsellorschanging,wehaveseenareduction in
thenumberofcounsellorsworkingwithyoungpeople.However,additionaltraininghasbeen provided
anditisanticipatedthatthenumberofcounsellorsworkingwiththisagegroupwillincreaseby5in the
next financial year.
TheFamilyUnithasalsoseenconsiderablegrowthandtherehasbeenafocusonstrengtheningthe team
and developing the service

Reserves policy

Followingareviewofourpolicylastyear,achangehasbeenagreedbythetrusteestoincrease our
holdingofgeneralfundstocover12monthsofrunningcostsforthemainagencycorebusiness(up from
9months).Expenditureintheyearto31stMarch2025was£286,654(2024:£245,523)of which
£143,317 (2024: £125,934) are core costs.
Ourcashreservesof£198,035(2024:£136,350)wereinexcessofthisfollowingthecontributionby the
BarnwoodTrust,howeverthegrowthofourservicesandongoinginvestmentshouldseethis surplus
reduce over the next 2 years.

FUTURE PLANS

ThefundingawardedtoCotswoldCounsellinglastyearhashadasignificantimpactonwhatwe have
beenabletoachieve.Thestrategyforthecomingtwelvemonthsistocontinuetoincreasethesize of
theworkforcesothatmoreclientscanbeseenbutalsoforustodevelopwaysinwhichwecan help
youngpeoplewhoarestrugglingandforwhomstatutoryservicesseemtohavebeenreduced. There
hasbeenconsiderablethoughtgiventopsychoeducationforteachingandnon-teachingstaffaswell as
parentstohelpinthemostbeneficialway,particularlyastherehasbeenanoticeablereductionin the
budgetsforschoolsintheirmentalhealthspending.Welookforwardtoreportingonsome pilot
schemes we are planning on trialling in the autumn in the next report.

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

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 2025

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
Mrs M Morgans (appointed 14.11.24)

Independent Examiner

Morris Owen
Chartered Accountants
43-45 Devizes Road
SWINDON
Wiltshire
SN1 4BG
Approved by order of the board of trustees on 22nd September 2025 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 2025.

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

Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbeamemberofalisted body.
IcanconfirmthatIamqualifiedtoundertaketheexaminationbecauseIamamemberofthe **ERROR
- relevant professional body must be completed**, which is one of the listed bodies.
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 Probets 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 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
311,881
Charitable activities
General
57,925
Other trading activities
4
185
Investment income
5
4,149
Total
374,140
EXPENDITURE ON
Raising funds
68
Charitable activities
General
230,528
Other
56,058
Total
286,654
NET INCOME/(EXPENDITURE)
87,486
RECONCILIATION OF FUNDS
Total funds brought forward
144,686
TOTAL FUNDS CARRIED FORWARD
232,172
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
2025
Total
funds
£
311,881
57,925
185
4,149
374,140
68
230,528
56,058
286,654
87,486
144,686
232,172
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
The notes form part of these financial statements
Page 5

COTSWOLD COUNSELLING

STATEMENT OF FINANCIAL POSITION 31ST MARCH 2025

2025 2024
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
CURRENT ASSETS
Debtors 10 60,119 - 60,119 27,678
Cash at bank 196,910 1,125 198,035 136,350
257,029 1,125 258,154 164,028
CREDITORS
Amounts falling due within one year 11 (24,857) (1,125) (25,982) (19,342)
NET CURRENT ASSETS 232,172 - 232,172 144,686
TOTAL ASSETS LESS CURRENT
LIABILITIES 232,172 - 232,172 144,686
NET ASSETS 232,172 - 232,172 144,686
FUNDS 13
Unrestricted funds 232,172 144,686
TOTAL FUNDS 232,172 144,686

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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 22nd September 2025 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 2025

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 2025

2. ACCOUNTING POLICIES - continued

Tangible fixed assets

Ademinimuslimitforthecapitalisationoffixedassetshasbeenadoptedof£1,000.Anyitems of
acapitalnatureunderthislimithavebeentreatedasanexpenseinthestatementof financial
activities.

3. DONATIONS AND LEGACIES

4.

5.

Fees
Donations
Gift aid
Legacies
OTHER TRADING ACTIVITIES
Sundry income
INVESTMENT INCOME
Interest receivable - trading
2025
£
292,082
9,798
-
10,001
311,881
2025
£
185
2025
£
4,149
2024
£
211,905
8,228
170
-
2024
£
211,905
8,228
170
-
220,303
2024
£
2,024
2024
£
2,632

6. TRUSTEES' REMUNERATION AND BENEFITS

Duringtheyear,trusteescarriedoutsupervisionservicesonbehalfofthecharityand received
paymentforsaidservicestotalling£5,189(2024:£3,605).Theseserviceswerechargedat the
same terms and conditions as any other counsellor.

Trustees' expenses

During the year ended 31 March 2025, no expenses were repaid to trustees (2024: £Nil).

7. STAFF COSTS

Wages and salaries
Other pension costs
2025
£
79,262
2,197
81,459
2024
£
72,088
1,967
74,055
The average monthly number of employees during the year was as follows:
Counsellor Co-ordinators
Management and administration
2025
1
4
5
2024
2
4
6
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 2025

8. INDEPENDENT EXAMINERS FEES

2025 2025 2024
£ £
Statutory accounts production & external scrutiny 2,262 2,154
2,262 2,154
9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 220,303 - 220,303
Charitable activities
General 15,925 - 15,925
Other trading activities 2,024 - 2,024
Investment income 2,632 - 2,632
Total 240,884 - 240,884
EXPENDITURE ON
Charitable activities
General 200,783 - 200,783
Other 44,740 - 44,740
Total 245,523 - 245,523
NET INCOME/(EXPENDITURE) (4,639) - (4,639)
RECONCILIATION OF FUNDS
Total funds brought forward 149,325 - 149,325
TOTAL FUNDS CARRIED FORWARD 144,686 - 144,686
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Trade debtors 38,869 14,084
Other debtors 1,540 1,540
Prepayments and accrued income 19,710 12,054
60,119 27,678
continued...
Page 9
COTSWOLD COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Trade creditors 8,488 7,493
Social security and other taxes 4,350 3,001
Other creditors 993 1,558
Accruals and deferred income 12,151 7,290
25,982 19,342

12. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
Between one and five years
In more than five years
MOVEMENT IN FUNDS
At 1.4.24
£
Unrestricted funds
General fund
144,686
TOTAL FUNDS
144,686
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
374,140
TOTAL FUNDS
374,140

13. MOVEMENT IN FUNDS

Comparatives for 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
continued...
Page 10
COTSWOLD COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

13. MOVEMENT IN FUNDS - continued

Comparative 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)
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
TOTAL FUNDS
At 1.4.23
£
149,325
149,325
Net
movement
in funds
£
82,847
82,847
At
31.3.25
£
232,172
232,172
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
615,024
615,024
Resources
expended
£
(532,177)
(532,177)
Movement
in funds
£
82,847
82,847

Details of restricted funds

Tesco Stronger Starts

Thisfundrelatestoagrantprovidedtothecharitytosubsidisethecounsellingsessionsof 10
children.

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2025.
Page 11
COTSWOLD COUNSELLING

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025

INCOME AND ENDOWMENTS
Donations and legacies
Fees
Donations
Gift aid
Legacies
Other trading activities
Sundry income
Investment income
Interest receivable - trading
Charitable activities
Grants
Total incoming resources
EXPENDITURE
Other trading activities
Bad debts
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
Carried forward
2025
£
292,082
9,798
-
10,001
311,881
185
4,149
57,925
374,140
68
32,419
102,509
33,962
5,838
6,866
840
6,349
(610)
188,173
46,843
2,197
7,018
56,058
20,301
2,363
888
673
257
24,482
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
19,524
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 2025

Management
Brought forward
Sundries
Subscriptions
Books
Room hire
Computer costs
Repairs & renewals
Cleaning
Finance
Bank charges
PAYE interest
Governance costs
Accountancy and legal fees
Total resources expended
Net income/(expenditure)
2025
£
24,482
2,225
810
36
106
6,414
3,343
2,016
39,432
60
16
76
2,847
286,654
87,486
2024
£
19,524
2,362
596
183
520
5,642
-
2,377
31,204
60
-
60
2,148
245,523
(4,639)
This page does not form part of the statutory financial statements
Page 13