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2023-04-05-accounts

Company Number 5294008

Rephael House - Year Ending 05 April 2023

Director's Annual Report and Review of Financial Activities

General and Administrative Information

Rephael House, a Company Limited by Guarantee, number 5294008, was incorporated on 23[rd] November 2004 and registered by the Charity Commission as Charity Number 1109437 on 11[th] May 2005. Throughout this report it is referred to as "the Company".

Rephael House previously operated as Rephael House Trust, an independent charity formed under Deed of Trust executed on 12[th] May 1996 and registered by the Charity Commission as Charity Number 1056062 on 11[th] June 1996.

The Directors for 2022/23 were Nicholas Cole, Simon Smith and Deborah Tugulu, for the whole year. Tania Kotsokechagia was appointed on 17[th] January 2023 and, subsequently, Simon Smith resigned on 1[st] May 2023.

The directors of the charitable company are its trustees for the purpose of charity law, but throughout this report are referred to as "the Directors". The Directors have the power to appoint new directors.

The Company's Registered Office is at 36b Woodhouse Road, North Finchley, London N12 0RG and the Company Secretary is John Govey. The Company's solicitor is Kirkwoods, 41a Church Road, Stanmore, Middlesex, HA7 4AB.

A bank account in the name of Rephael House is held with CafCash Ltd., PO Box 289, West Malling, Kent ME19 4TA and another account was opened with the Co-Operative Bank plc, PO Box 101, 1 Balloon Street, Manchester M60 4EP, in March 2022.

Purposes and Aims

Our Objects

The charitable objects of the Company are:

The relief of people within the Greater London Area, the County of Hertfordshire and surrounding districts who are in conditions of need, hardship, distress or sickness arising from pregnancy, abortion, physical or sexual abuse, the breakdown of marriage/family life, personal relationships, bereavement, financial problems, eating disorders, addictions, mental illness and other afflictions by the provision of general counselling and advice and the advancement of the education of the public within the said district on matters relating to such conditions.

The Focus of our Work

These objects are currently fulfilled by running Rephael House as an affordable therapeutic service which provides professional confidential support. Within this environment we are able to support our service users on the journey to positive emotional and mental health. Rephael House also provides outreach services to schools and colleges.

RePHAEL is an acronym standing for Respecting People’s Health and Emotional Life.

Ensuring our Work Delivers our Aims

We review our aims, objectives and activities on an ongoing basis. The pandemic allowed the charity to review its working practices along with the annual planning day. Following this it has been more beneficial, and easier to respond quicky to a changing environment, to update the Directors in more depth on a monthly basis in substitution of an annual review. A newsletter is sent regularly to the Directors and contains changes at the centre, as well as any relevant news. Directors have the opportunity to respond to this, and items of discussion are taken to quarterly Board meetings.

This ensures our aims, objectives and activities remain focused on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives. We have continued to review the effectiveness of the charity with annual appraisals and continual client feedback.

Page 1 of 12

Rephael House - Year Ending 05 April 2023

Our Services

During the year Rephael House provided a number of different services therapy services: Low-cost services

North Finchley venue (for those living in Barnet, surrounding boroughs and Hertfordshire):

Hatfield, Hertfordshire, venue (for those living in Hertfordshire):

Counselling is provided for up to one year for children and young people up to 18, and two years for those 19 and over.

Fully funded short term services

North Finchley venue (for those living in Barnet):

Hatfield venue (for those living in Hatfield, Welwyn Garden City and surrounding areas):

Full cost services

General counselling in North Finchley for anyone not eligible to access our other services.

Bespoke in-house counselling services for schools and colleges.

Short term therapy service to a homeless service and dance school.

How our Activities Deliver Public Benefit

Service Users

Our therapeutic service offers weekly sessions to clients in our target groups. The length of therapy is dependent on which service is accessed. Clients can self-refer or be referred. They receive a short telephone assessment with the Clinical Services Manager (CSM) or the Chief Executive Officer (CEO), and then are either allocated to the most appropriate therapist or placed on our waiting list. When they are placed with a therapist, initial assessment sessions are undertaken to establish the nature of the client’s presenting issues in further detail, as well as to confirm that therapy is the appropriate step at that time and that external agencies are not required.

All non-funded clients are charged for therapy sessions: the cost to the centre is £47.50 per session delivered and clients are asked to contribute, where possible, a minimum of £22.50 towards this cost. For those unable to cover this cost a further discretionary fund may be available, but this is subject to funding.

A drop-in service is provided for those who may want either a ‘taster’ or one-off session. This also helps those who are ambivalent about therapy.

Service Enquiries for service Enquiries for service Service users Service users Number of sessions Number of sessions
2022/23 2021/22 2022/23 2021/22 2022/23 2021/22
Pregnancy crisis 10 6 11 7 193 199
Young people 196 146 200 154 3508 2921
Bereavement 14 6 14 6 184 62
Domestic abuse 18 19 19 19 343 419
Hatfield CAMHS 125 74 125 74 914 593
Barnet CAMHS 149 145 150 145 1093 1097
Schools 132 156 127 156 1258 1140
General counselling 16 23 16 26 296 515
Innovation Dance 17 Inc 17 Inc 141 Inc
Open Door 41 48 41 48 216 208
Total 718 623 720 635 8,146 7,154

Page 2 of 12

Rephael House - Year Ending 05 April 2023

Counselling Arrangements

With the collaboration of the CEO and CSM the service has continued to grow throughout the year, and they continue to run and develop the professional services within Rephael House and the outreach services.

In the last year we have employed the services of an additional 11 therapists. At the end of the period the total therapist team was 39; this was either in their capacity as a student on placement, an employed therapist, or sessional worker. Annual reviews were completed during the year.

We continued to work with several schools, primary and secondary in Barnet and Hertfordshire. Play therapy is provided for children under the age of 12, and counselling for older pupils. This service is provided by qualified therapists with specific training and experience in working with children and young people.

The commissioned services in Barnet and Hatfield have continued during the year. The Hatfield service continues to offer a long-term service alongside the commissioned CAMHS service.

Clinical team meetings, between therapists, CEO, CSM and the Supervisors have continued every two weeks.

Child Protection Training had been completed by all those requiring it, including a relevant course for Directors, and DBS checks are carried out and updated appropriately. All therapists work to the British Association for Counselling and Psychotherapy (BACP) Ethical Framework for Good Practice in Counselling and Psychotherapy and hold an enhanced Disclosure and Barring Service (DBS) check. Qualified therapists must be accredited with a professional body or be working towards accreditation.

Centre Administration and Publicity

Regular meetings are held between the CEO, CSM, the Business Manager and Administrator to ensure the smooth running of the centre. The CEO and CSM also meet with the centre supervisors to ensure that therapists are working in an ethical manner.

Rephael House is an organisational member of BACP, Youth Access and CommUNITY Barnet.

All policies and procedures have been updated for the coming year.

We continue to use social media for the promotion of the services we offer we also have an active and informative website which can be accessed at: http://www.rephaelhouse.org.uk. Our social media is updated daily. These accounts help us to stay connected with a wider community and keep up to date with other organisations and professionals in the field of mental health. This has increased our presence online and has allowed people to be able to access our services with ease.

Referrals from all services continue to increase and we continue to receive client referrals from GPs and health professionals, as well as through schools.

We send out a newsletter monthly to the friends of Rephael House, funders and ex clients as well as other professionals, which amounts to over 400 people and have received positive feedback.

We also attend networking and professional meetings and ensure that everyone is informed of the services we provide, as well as the waiting times.

Page 3 of 12

Rephael House - Year Ending 05 April 2023

Projects Accomplished

1. Governance and Board of
Directors		 Board member recruited with clinical experience.
Recruitment of two committee members.
2. Development of all services Developed networking links with other services.
Expanded outreach work.
Employed additional supervisor.
3. Ongoing quality assurance Annual review of policies and procedures.
Refined database reports.
Annual review of services.
4. Expansion / updating of IT Continued to update website.
Updated database for outreach services.
Implementation of electronic signatures for client contracting.
5. Funding and fundraising Fundraising sought to continue services.
Fundraising undertaken.
More funders to be identified for applications.
6. Publicity and Marketing Promotion of ‘Friends’ programme.

Projects Planned

In addition, the Directors have various projects under discussion to further the objects over a number of years:

1. Governance and Board of
Directors		 Expansion of Board.
Strategic plan review, including risk assessment.
2. Development of all services Develop networking links with other services.
Expand outreach work within schools.
3. Ongoing quality assurance Annual review of policies and procedures.
Refine database reports.
Annual review of services.
4. Expansion / updating of IT Ongoing review and update of website.
Update database as required.
Monitor social mediapages.
5. Funding and fundraising Fundraising strategy to be reviewed.
Set up a fundraising team to run events.
More funders to be identified for applications.
6. Publicity and Marketing Identify possible patron.
Continue to enhance ‘Friends’programme.

Financial Review and Policies

Over the year there was a net surplus of £10,549 (£47,905 in 2021/22). The operating surplus was £11,949 (£43,166 in 2021/22). A main source of income has been the charges made for counselling, but the discretionary fund to provide assisted places has also been well used.

The schools work and commissioned work have both continued to increase.

Principal Funding Sources

Voluntary Income

The Directors are truly grateful to the ‘Friends’, who continue to support the Centre by making regular monthly payments to the Company.

Page 4 of 12

Rephael House - Year Ending 05 April 2023

In addition, donations from the following organisations were thankfully awarded during the year:

BKL Accountants (unrestricted donation of £3,000) Balvimaa Charity Trust (unrestricted donation of £2,000) London Borough of Barnet (unrestricted donation of £9,000) London Borough of Barnet (see Note 3 to the Statement of Financial Activities) Tesco / Groundwork UK (see Note 3 to the Statement of Financial Activities) John Lyon’s Charity (see Note 3 to the Statement of Financial Activities) Big Lottery Fund (see Note 3 to the Statement of Financial Activities)

Fundraising

The Directors aim to hold at least one fundraising event each year. In 2022/23, supporters and clients undertook a number of on-line initiatives and physical events.

2022/23 2021/22
TotalGiving donations £1,377 less £29 fees £1,689 less £38 fees
plus £290 gift aid plus £355 gift aid
PayPal giving fund £104 -
500 Reasons charity group £500
Tennis Club quiz evening £600 £500
Winchmore String Orchestra concert £510
AmazonSmile fundraising £8
Christmas fundraiser £70
Facebook birthday fundraising £116 less £6 fees £455
The Compton School fundraising £65 -
Celebrity Catchphrase £3,400 -
Virtual Runner £110 -
Other fundraising __£63 -
TOTAL £6,090 £3,732

Reserves Policy

“Free Reserves” describe that part of the funds that is freely available for general purposes at the discretion of the Directors, but which is not yet spent, committed or designated, i.e. surplus liquid assets excluding endowments, restricted funds, designated funds and fixed assets held for the purposes of the Company.

The Reserves Policy sets the level of financial reserves, in line with the guidance issued by the Charity Commission, in order to maximise the resources available for the work of the Company.

The level at which these reserves is set should be adequate to cover the following elements:

The maximum reserves figure for 2023/24, calculated on the basis of the above policy, is £212,000. The reserves actually held on 5[th] April 2023 were £108,941 (unrestricted funds less tangible fixed assets). Reserves were £149,305 in 2022.

The Directors have also designated a discretionary fund to provide assisted places, a new building fund for building maintenance and an expansion fund for the Hatfield venue.

Investment Policy

It is the responsibility of the Directors to review the performance of investments from time to time.

This has been undertaken and a higher rate deposit account with Hampshire Trust Bank was opened in 2017/18. A longer term investment of £65,000 was made in January 2018 in a unit trust with St James’s Place. This increased in value in 2021/22, but lost some of the gains in the current year (see Note 7 to the Statement of Financial Activities).

Page 5 of 12

Rephael House - Year Ending 05 April 2023

Structure, Governance and Management

Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 23[rd] November 2004 and registered as a charity on 11[th] May 2005. The company was established under a Memorandum 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 £10.

Recruitment and Appointment of Management Committee

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 Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.

All members of the Management Committee give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in Note 4 to the Statement of Financial Activities.

The more traditional business and therapeutic skills are now well represented on the Management Committee. In an effort to maintain this broad skill mix, members of the Management Committee regularly assess their skills, any skills deficits are identified at the annual planning day and active recruitment of new directors with these skills are sought.

Director Induction and Training

Induction training is provided for Directors, covering:

Directors are encouraged to meet staff and volunteers at various agency events held over the year.

Organisational Structure

The Directors have to meet at least twice a year, two Directors forming a quorum. Four on-line meetings were held in 2022/23. In addition, decisions may be taken by means of a resolution in writing, by telephone, or by e-mail. Day-to-day decisions concerning the centre running are delegated to Anesta Edge as CEO.

The Directors have a number of independent contacts, whose advice they can draw on as required. Current contacts include an accountant, solicitor, nurse, and previous volunteer counsellors.

Risk Assessment

It is the responsibility of the Directors to identify, assess and mitigate against any major risks to which the Company is exposed.

Such risks include:

1) funding not forthcoming, 2) possible staffing issues, 3) damage to premises,

If any of these risks were to continue for any period of time, it would prevent the work from expanding, but the Centre could continue to function for the time being. The Directors would review policies and reduce expenditure where appropriate.

Annual Report approved by Directors and signed on their behalf by:

Nicholas Cole Director

Date: 20[th] November 2023

Page 6 of 12

Rephael House - Year Ending 05 April 2023

Statement of Financial Activities including Income and Expenditure Account

Unrestricted Restricted Total Funds Total Funds Unrestricted Restricted Total Funds Total Funds
Income Note Funds £ Funds £ 2022/23
£		 Funds £ Funds £ 2021/22
£
Donations and legacies
Gift Aided donations (gross) 5 3,596 0 3,596 3,370 0 3,370
Donations received gross 240 0 240 256 0 256
Other donations - individuals 540 0 540 630 0 630
Grants & gifts - organisations 3 18,442 38,623 57,065 11,786 54,582 66,368
Total donations and legacies 22,818 38,623 61,441 16,042 54,582 70,624
Income from charitable activities
Counselling charges 126,694 0 126,694 119,679 0 119,679
Commissioned work 138,745 0 138,745 110,212 0 110,212
Schools work 81,650 0 81,650 54,572 0 54,572
Counselling room rent 40 0 40 90 0 90
Total income from charitable activities 347,129 0 347,129 284,553 0 284,553
Income from other trading activities
Fundraising events and sales (gross) 5 6,125 0 6,125 4,086 0 4,086
Investment Income
Interest and dividends 1,186 0 1,186 548 0 548
Other income
PAYE allowance and insurance claim 5,000 0 5,000 4,000 0 4,000
Total Income 382,258 38,623 420,881 309,229 54,582 363,811
Expenditure
Expenditure on charitable activities
Employed staff 4 102,983 15,950 118,933 82,416 17,200 99,616
Employer’s NIC, pension 4 12,613 650 13,263 9,364 2,200 11,564
Sessional staff 141,588 24,250 165,838 98,922 23,500 122,422
Staff costs, training & recruitment 4,574 100 4,674 5,088 0 5,088
Resources 2,079 1,500 3,579 763 1,000 1,763
Renewal of fittings, furniture & equipment 2,356 1,850 4,206 2,640 500 3,140
Premises 33,984 5,325 39,309 27,493 3,975 31,468
Depreciation of refurbishment 4,491 0 4,491 4,491 0 4,491
Support costs 6 49,892 3,330 53,222 37,012 2,795 39,807
Total charitable activities 354,560 52,955 407,515 268,189 51,170 319,359
Expenditure on raising funds
Fundraising fees 35 0 35 38 0 38
Investment management fees 1,382 0 1,382 1,248 0 1,248
Total expenditure on raising funds 1,417 0 1,417 1,286 0 1,286
Total Expenditure 355,977 52,955 408,932 269,475 51,170 320,645
Gains (losses) on investments - unrealised 7 (1,400) 0 (1,400) 4,739 0 4,739
Net Income (Expenditure) 24,881 (14,332) 10,549 44,493 3,412 47,905
Net movement in funds 24,881 (14,332) 10,549 44,493 3,412 47,905
Total funds brought forward 322,588 19,332 341,920 278,095 15,920 294,015
Total funds carried forward 347,469 5,000 352,469 322,588 19,332 341,920

Page 7 of 12

Company Number 5294008

Rephael House - Year Ending 05 April 2023

Balance Sheet at 05 April

Balance Sheet at 05 April
2022/23 2021/22
Note £ £
Fixed Assets
Tangible Fixed Assets 7 94,894 99,385
Investments 7 66,370 68,557
161,264 167,942
Current Assets
Debtor: Commissioning body 18,611 0
Debtor: HMRC Gift Aid tax claim 1,009 1,022
Cash at bank and in hand 61,066 66,657
Short term deposits 122,433 122,151
203,119 189,830
Liabilities
Amounts falling due within one year
Prepayments (11,884)
(15,792)
Net Current Assets 191,235 174,038
Amounts falling due after more than one year
Key deposits (30) (60)
Net Assets 352,469 341,920
Funds of the charity 8
Unrestricted funds 2 203,835 248,690
Designated funds (unrestricted) 2 143,634 73,898
Restricted income funds 3 5,000 19,332
352,469 341,920

For the year ending 5[th] April 2023, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Accounts approved by the Directors and signed on their behalf by:

Nicholas Cole Director

Date: 20[th] November 2023

The notes on pages 9 to 12 form part of these accounts.

Page 8 of 12

Rephael House - Year Ending 05 April 2023

Notes to the Financial Statements

Note 1 Accounting Policies

1a Basis of preparation

These financial statements have been prepared for the year to 5 April 2023.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these financial statements.

The financial statements have been prepared in accordance with 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 United Kingdom and Republic of Ireland (Charities SORP FRS 102, second edition, October 2019); the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) amended to January 2022; and the Charities Act 2011.

The Company constitutes a public benefit entity as defined by FRS 102.

1b Funds

General funds represent the funds of the Company that are not subject to any restrictions regarding their use and are available for application on the general purposes of the Company. Funds designated for a particular purpose by the Directors are also unrestricted.

The financial statements include all transactions, assets and liabilities for which the Directors are responsible in law.

1c Income

Donations and legacies

Donations are recognised when received by or on behalf of the Company. Income tax recoverable on Gift Aid donations is recognised when the income Is recognised. Grants and legacies to the Company are accounted for as soon as the Directors are notified of its entitlement, that receipt is probable and the amount due can be measured reliably.

As it is impractical for the contribution of volunteers to be measured reliably for accounting purposes, their voluntary work is not credited in the financial statements.

Income from charitable activities

All income from charitable activities is accounted for gross.

Investment income

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting year.

1d Expenditure

Grants

Grants and donations are recorded when paid over, or when awarded if that award creates a constructive obligation on the Directors.

Support costs

Support costs represent expenditure that does not directly relate to a specific activity. All support costs have been allocated to charitable activities because any allocation between the specific activities would be immaterial.

Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

1e Fixed Assets

Fixtures, Fittings and Office Equipment

Equipment is depreciated on a straight-line basis over three years. Individual items with a purchase price of £1,500 or less are written off on acquisition.

Page 9 of 12

Rephael House - Year Ending 05 April 2023

1f Current Assets

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment.

Stock and Work in Progress

This is not shown on the Balance Sheet, as no significant stock is held.

1g Creditors and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the trustees anticipate it will pay to settle the debt.

1h Statement of cash flows

The financial statements do not include a statement of cash flows as the Company constitutes a small charity under the SORP.

Note 2 General Funds and Designated Funds (Unrestricted)

General funds represent the funds of the Company that are not subject to any restrictions regarding their use and are available for application on the general purposes of the Company.

Funds designated for a particular purpose by the Directors are also unrestricted. At the end of 2015/16, the Directors designated a discretionary fund for the benefit of those service users who cannot afford the full cost of their counselling. This fund is replenished each year. The Directors have also designated a building fund for future maintenance and an expansion fund for the Hatfield centre.


centre.
Brought from Utilised in Carried
Designated Funds Purpose Forward General 2022/23 Forward
(unrestricted) Funds
£
£
£
£
Discretionary fund to assist in providing counselling 51,150
65,000
55,264
60,886
where no other support is available
Building fund for building maintenance 12,748
0
0
12,748
Expansion fund for the Hatfield venue 10,000
60,000
0
70,000
Total
73,898
125,000
55,264
143,634

Note 3 Restricted Income Funds

Restricted income funds received can be identified from the appropriate column in the Statement of Financial Activities. These comprise the following grants given for specific purposes:

Grant Body
Purpose
Brought
Forward
Grant
Received
Utilised in
2022/23
Carried
Forward
£
£
£
£
Big Lottery Fund
IT grant
0
9,000
4,000
5,000
John Lyon’s Charity
children and young people’s services
0
27,225
27,225
0
Tesco / Groundwork UK
children and young people’s services
0
750
750
0
Herts Community Foundation
children and young people’s services
4,500
0
4,500
0
London Borough of Barnet
parenting groups
14,832
_1,648
16,480
0
Total
19,332
38,623
52,955
5,000		 Grant Body
Purpose
Brought
Forward
Grant
Received
Utilised in
2022/23
Carried
Forward
£
£
£
£
Big Lottery Fund
IT grant
0
9,000
4,000
5,000
John Lyon’s Charity
children and young people’s services
0
27,225
27,225
0
Tesco / Groundwork UK
children and young people’s services
0
750
750
0
Herts Community Foundation
children and young people’s services
4,500
0
4,500
0
London Borough of Barnet
parenting groups
14,832
_1,648
16,480
0
Total
19,332
38,623
52,955
5,000		 Grant Body
Purpose
Brought
Forward
Grant
Received
Utilised in
2022/23
Carried
Forward
£
£
£
£
Big Lottery Fund
IT grant
0
9,000
4,000
5,000
John Lyon’s Charity
children and young people’s services
0
27,225
27,225
0
Tesco / Groundwork UK
children and young people’s services
0
750
750
0
Herts Community Foundation
children and young people’s services
4,500
0
4,500
0
London Borough of Barnet
parenting groups
14,832
_1,648
16,480
0
Total
19,332
38,623
52,955
5,000		 Grant Body
Purpose
Brought
Forward
Grant
Received
Utilised in
2022/23
Carried
Forward
£
£
£
£
Big Lottery Fund
IT grant
0
9,000
4,000
5,000
John Lyon’s Charity
children and young people’s services
0
27,225
27,225
0
Tesco / Groundwork UK
children and young people’s services
0
750
750
0
Herts Community Foundation
children and young people’s services
4,500
0
4,500
0
London Borough of Barnet
parenting groups
14,832
_1,648
16,480
0
Total
19,332
38,623
52,955
5,000		 Grant Body
Purpose
Brought
Forward
Grant
Received
Utilised in
2022/23
Carried
Forward
£
£
£
£
Big Lottery Fund
IT grant
0
9,000
4,000
5,000
John Lyon’s Charity
children and young people’s services
0
27,225
27,225
0
Tesco / Groundwork UK
children and young people’s services
0
750
750
0
Herts Community Foundation
children and young people’s services
4,500
0
4,500
0
London Borough of Barnet
parenting groups
14,832
_1,648
16,480
0
Total
19,332
38,623
52,955
5,000
£ £ £
£
0 9,000 4,000
5,000
0 27,225 27,225 0
0 750 750 0
4,500 0 4,500 0
14,832 1,648 16,480 0
19,332 _
38,623		 52,955
5,000

The Trust does not have any endowment funds.

Page 10 of 12

Rephael House - Year Ending 05 April 2023

Note 4 Employment Costs and Related Party Transactions

4a Staff Costs and Emoluments

The total employment costs relating to the CEO, Clinical Services Manager, four Counsellors, one Supervisor and Office Manager are shown below. Of these, the Office Manager’s costs are shown under Note 6. All staff are employed under part-time contracts.

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

Other counsellors work in the Centre on a self-employed basis.

2022/23
2021/22
Gross salaries 142,805
117,046
Employer’s national insurance#1 10,228
8,734
Pension costs 3,035
2,830
Total cost 156,068
128,610
Average number of staff 10.7 7.7
Full-time equivalent posts 3.9 3.3

Note #1 - before deduction of PAYE allowance

4b Director Remuneration

The key management personnel of the Trust constitute the Directors.

No remuneration or expenses were paid to Directors or other related parties in 2022/23, other than out-of-pocket expenses (and none in 2021/22).

No Directors were paid in their role as a trustee in 2022/23 (and none in 2021/22).

4c Other Related Party Transactions

There were no other related party transactions in 2022/23 (and none in 2021/22), apart from services provided on a voluntary basis.

Note 5 Tax recovered on Gift Aided Income

Gift Aided donations (net)
tax recovered thereon
Gross Gift Aided donations
Donations from Clients (net)
tax recovered thereon
Gross Donations from Clients
Fundraising events (net)
tax recovered thereon
Gross Fundraising events
Total tax recovered		 2022/23
£
2,490
623
3,113
387
97
483
5,835
290
6,125
1,009		 2021/22
£
2,620
655
3,275
82
13
95
3,732
355
4,086
1,023

Page 11 of 12

Rephael House - Year Ending 05 April 2023

Note 6 Support Costs

Note 6
Support Costs
2022/23 2021/22
£ £
Centre administration 25,238 20,425
Employed Manager/Administrator 23,872 17,430
Self-Employed Administrator 3,682 1,739
Advertising of services 102 0
Bank charges 313 200
Governance 15 13
Total support costs 53,222 39,807
Note 7
Fixed Assets
Tangible Fixed Assets 2022/23 2021/22
£ £
Brought forward at 6 April 99,385 96,624
Additions 0 7,252
Depreciation (4,491)
(4,491)
Net book value at 5 April 94,894 99,385

Tangible fixed assets comprise refurbishment costs of leasehold premises for the counselling centre, depreciated over the twenty-five years of the lease on a straight line basis.

Investments 2022/23 2021/22
£ £
Brought forward at 6 April 68,557 64,693
Charges and fees (1,382)
(1,248)
Interest and dividends reinvested 595 373
Increase (decrease) in valuation (1,400)
4,739
Carried forward at 5 April 66,370 68,557

Investments comprise a medium risk Unit Trust held with St James’s Place since 24 January 2018.

Note 8 Fund Summaries

Summary of Fund Movements

Balance £
b/f 6 April
General funds
248,690
Designated funds
73,898
Restricted income funds
19,332
Total
341,920		 Balance £
b/f 6 April
General funds
248,690
Designated funds
73,898
Restricted income funds
19,332
Total
341,920		 Balance £
b/f 6 April
General funds
248,690
Designated funds
73,898
Restricted income funds
19,332
Total
341,920		 Income
£
Expenditure
£
Losses
£
Transfers
£
Funds £
c/f 5 April		 Income
£
Expenditure
£
Losses
£
Transfers
£
Funds £
c/f 5 April		 Income
£
Expenditure
£
Losses
£
Transfers
£
Funds £
c/f 5 April		 Income
£
Expenditure
£
Losses
£
Transfers
£
Funds £
c/f 5 April		 Income
£
Expenditure
£
Losses
£
Transfers
£
Funds £
c/f 5 April		 Income
£
Expenditure
£
Losses
£
Transfers
£
Funds £
c/f 5 April		 Income
£
Expenditure
£
Losses
£
Transfers
£
Funds £
c/f 5 April		 Income
£
Expenditure
£
Losses
£
Transfers
£
Funds £
c/f 5 April
248,690 382,258 300,713 (1,400)
(125,000)		 203,835
73,898 0 55,264 0
125,000		 143,634
19,332 38,623 52,955 0 0 5,000
341,920 420,881 408,932 (1,400) 0 352,469

Analysis of Net Assets by Fund


Unrestricted
Funds £
Designated
Funds £
Restricted
Funds £
Non-Current Assets
161,264
0
0
Current Assets
54,485
143,634
5,000
Liabilities
(11,914)
0
0
Fund Balance
203,835
143,634
5,000
Unrestricted
Funds £
Designated
Funds £
Restricted
Funds £
Non-Current Assets
161,264
0
0
Current Assets
54,485
143,634
5,000
Liabilities
(11,914)
0
0
Fund Balance
203,835
143,634
5,000
Unrestricted
Funds £
Designated
Funds £
Restricted
Funds £
Non-Current Assets
161,264
0
0
Current Assets
54,485
143,634
5,000
Liabilities
(11,914)
0
0
Fund Balance
203,835
143,634
5,000
Unrestricted
Funds £
Designated
Funds £
Restricted
Funds £
Non-Current Assets
161,264
0
0
Current Assets
54,485
143,634
5,000
Liabilities
(11,914)
0
0
Fund Balance
203,835
143,634
5,000
Unrestricted
Funds £
Designated
Funds £
Restricted
Funds £
Non-Current Assets
161,264
0
0
Current Assets
54,485
143,634
5,000
Liabilities
(11,914)
0
0
Fund Balance
203,835
143,634
5,000
Unrestricted
Funds £
Designated
Funds £
Restricted
Funds £
Non-Current Assets
161,264
0
0
Current Assets
54,485
143,634
5,000
Liabilities
(11,914)
0
0
Fund Balance
203,835
143,634
5,000		 Total
£
161,264 0 0 161,264
54,485 143,634 5,000 203,119
(11,914) 0 0 (11,914)

203,835		 143,634 5,000
352,469

Page 12 of 12

Rephael House - Year Ending 05 April 2023

Independent Examiner’s Report to the Trustees of Rephael House

I report on the accounts of the company for the period ended 5[th] April 2023, which are set out on pages 7 to 12.

Respective Responsibilities of Trustees and Examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

have not been met; or

Signed:

Date: 28[th] December 2023

Mary Hase BA FCA CTA

11 Greenacre Close Barnet EN5 4QB