Charity Registration no 1109521 COMMUNICARE COUNSELLING SERVICE TRUSTEES, REPORT AIYD ACCOUNTS r<OR THE YEAR ENDED 31 AUGUST 2024
COMMUNICARE COUNSELLING SERVICE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr B W Moere Mrs R E Moere Ms A S Malkin Mr W Staiisfcld Mrs P P Parkci" Mrs J D Haivcy Charity no. 1109521 Cbarity correspondent Mr B W Moere Chi'ist Chuich Redford Way Uxbridge Middlesex UB8 1 SZ Independent examiner Ward Williams Bay Lodge 36 Harefield Road Uxbi'idge Middlesex UB8 IPH Bankers HSBC High Street Uxbridge Middlesex
COMMUNICARE COUNSELLING SERVICE CONTENTS PAge Trustees, report Independent exaiiiinei s Report Statemeiit of financial activities Balance sheet Notes to the accouiits 7-13
COMMUNICARE COUNSELLING SERVICE TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2024 The trust¢es present tlieii. repoi't and accounts for the yeai. ended 31 Augu8t 2024. STRUCTURE, GOVERNANCE AND MANAGEMENT Communicai"e Counsclling Servicc ("CCS") was registercd a4 an unincorporatcd charity on 18 May 2005. Previously it was part of Christ Church, Uxbridglc. Thc charity's govcrning documcnt is a Dcclai'ation of TIst madc on 12 May 2005. Trustees The trLlStees who served during the yeai., weie: Mr B W Moere Mrs R E Moere Ms A S Malkin Mr W Stansfeld Mi8 P P P.ker Mrs J D Hai"vey The Declaration of Trust provides that there shall be at least six trustees. Up to fol are appointed by the congregation of Christ Church, Uxbridge, the ininistei. of which would nonnally be one of these. Up to four other tnistees Inay be appointed with a piofessioiial or general interest in advancing the objects of the chaiity. Apaii fi.om the first trustees evely tivstcc must be appointcd for a tcrni of thrcc ycais by a rcsolution of thc ti'ustecs. The trustees must hold at least two oi'dinary Incctings a ycai-. Related parties The trustees of the chai.ity are considered to be related parties of the charity. None of the trustees i'eceived remuneration or reimbuisement of expenses, except for one of the tSte¢S (Mrs J D Haivey) who is also a counsellor for the charity and is paid foi" hei. counselling services accordingly. Paymeiits are approved by the other non-conflicted Trustees as necessary, with payments Inade at the saine rate as what is paid to other counsellors used by the charily. Risk factors The tiiistees have reviewed the risks that tlie cliarity faces. The main risk is that tliere is not sufficient iiicome to cover expenditure. Since expendittii'e is related almost eiitirely to counselling sessions, which clients pay for, this is considered a low i'isk. Risk will be reviewed on an annual basis.
COMMUNICARE COUNSELLING SERVICE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 OBJE4 CTIVES AND ACTIVITIES The objective of the cliai'ity is to pi'ovide those seeking Iielp witli a competent and caring service offering counselling and psychotherapy on an individual, couple or group basis. Its aiin is to offer those receiving coiinsel an opportunity to explore, di8cover and clarify ways of living more I'esourccfully and towards greater well-being. We have considered the Chai'ity Cominission's guidance on public benefit when reviewing our objectives and current, and future, activities. The main activities of the cliarity are to iespond to iequests for counselling. to as8e88 the need of those contacting the Ch'itY and to considei whether we ai"¢ the most appropi'iate i'esource for theni and can accommodate their needs, In addition, we provide student placements with supervisioii. Oui. sei'vices are available to all ineinbers of the public aiid are inclusive of all genders, sexual and LGBTQtA orientation, ethnicity and disabilities. Our student placeiiients provide supervised 'aiiiing to develop the skills required to provide the counsellors of the future. ACHIEVEMENTS AND PERfiORMANCE During the past year we have responded to 117 (2023: 134) new contacts resulting in 93 (2023: 91) new clients being seen. Our 20 (2023: 20) self-employed part-time counsellors have counselled for aroiind 3,942 hours (2023: 4,636). There were 3 student placeinent in the year (2023: 2) and a number of training days liave been held. As at the year-end the charity had 323 (2023.. 302) current active clients. Like many organisations, the day-to-day activities of the charity were iinpacted by the Covid-19 global pandemic which resiilted Én various lockdown restrictions and social distancing measures from March 2020. The charity at the time had to adapt accordingly) including introducing workiiig from homc and holding sessions i'cmotcly via telcphonc calls. This hybrid working model has continued throughout the financial yeai., althougli with i'estrictions lifted previously the charity has been able to offer inore face-to-face appointinents where counsellors have been able to. The TSteeS are satisfied that the charity is in a strong financial position and the services of tlie Lharity continue to be more important thali ever to tlie cominunity. FINANCIAL REVIEW Details of the financial performance foi. the year are set out on pages 5 to 13. The main sourLe of funding for CCS is fi'oin donations by people who attend sessions with the counsellors, During tliis yeai. £99,021 (2023: £112.766) was i'eceived. The ti ustees would like to express their gratitude to Christ Church wlio pi'ovided a grant for £ l 0,000 (2023.. £10,000). Aftei" expenses and a small amount of iiivestment income there is a deficit of income over expendituie for the year of £1,573 (2023: £6,752 surplus). After this is deduct¢d from the opening fuiid balance of £95,445 an aniount of £93,872 has been cariied t'oiwai"d to be used in f'theralice of tlie charity's objectives.
COMMUNICARE COUNSELLING SERVICE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 FINANCIAL REVIEW continued Reserve Policy It is tlie charity's policy to Iiold an amount equivalcnt to approximately six months of the total I'esoui'ccs cxpendcd in reserve, to meet any fluctuations in receipts and payments that may arisc. Thc Ch'itY curi'cntly hold4 approximatcly scvcn month% of tlic total i'csources cxpcndcd. Thc tl'il8tees continue to consider liow best to utilise these additional i'eserves to Ineet its charitable objectives, and have continiied to increase the aiiiount of support given via its assisted places scheiiie. PLANS FOR FUTURE YEARS Tlie cliarity aiins to continue its counselling activities and to provide supervision and suppoit to students and training where appropriate. STATEMENT OF TRUSTEES, RESPONSIBILITIES Tlie trustees are responsible for prepaiing tlie Trustees, Report and the financial stateinents in accordance witli the rules of tlie trust, applicable law and United Kingdom Accounting Staiidards (United Kingdoin Geiierally Accepted Accounting Practice). The law applicable to charities iii England & Wales requires the tiijstees to prepare financial statements for eacli financial ye. wliich give a true and fail. view of the state ot affaiis of the chai-ity and of tlie incoming i'csouices and application of iesources of tlie charity foi. that pei-iod. In preparing these fillancial statenients, the tiustecs are required to: select suitable accoiinting policies and then apply them consistently. observe Éhe methods and priiiciples in the Charities SORP 2019 (FRS 102); Inake jiidgements and estimates that ai"e ieasonable and pi'udent; state whethei. applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements. and prepare the financial statements on the going concern basis uiiless it is inappropriate to presume that the Lhai'ity will continue fin opei'ation. The trustees al'e iesponsible foi. keeping pi'op¢r accounting records that disclose with J'easonable accui'acy at any tiine the financial position of the chai'ity and enable tliem to ensui'e tliat the financial statemeiits comply with tlie Chai-ities Act 2011, tlie c.harities (Accounts and Repoi'ts) Regiulations 2008 and the provisions of tlie trust deed. They are also responsible for s(It'egudrdin¥ the assetb of tlie chayity and hence for taking redsoiiable steps for the prevention tind deteLtion of fraud and other iri-egwlarities. Signed on behalf of the board of trustees Date: B. W. Moei'e (Trustee)
COMMUNICARE COUNSELLING SERVICE INDEPFNDENT EXAMINER'S REPORT TO THE TRUSTEEI S OF COMMUNICARII COUNSELLING SERVICE I report to the charity trustees on my examination of the accounts of the chai'ity for the year ended 31 August 2024, which are set out on pages 5 to 13. Responsibilities and basis of report As the chai'ity's trustees you are responsible for the preparation of the accounts in accordance with the rcqiiircnicnts of th¢ Chai'ities Act 2011 ('tl)e Act,). I report irA respect of my exainination of tlie charity's accouiits carried out under section 145 of the Act and in carying out iny exainiiiation I liave followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement I have completed Iny examinatioii. I confinn that no material mattel's have coine to iny atteiition in connection witli the examination giving me cause to believe that in any material respect: accounting records weie not kept in respect of the charity as required by section 130 of the Act; or the accounts do not accord with those records. or the accounts do not comply with tlie applicable requireinents conceriiing the fonn and contcnt of accounts sct oiit in thc Ch411"itics (Accounts and Reports) Rcbiulations 2008 othci. thali any rcquircment that the accounls givc a ' t1¢ and fair vicw, which is not a Inatter considered as pait of an iiidependcnt examination. I have no concerns and have come across no other matters in coi)nection with the exaniination to which attention sliould be drawn in this report in order to enable a proper understanding of the accounts to be reached. Frank Harling ACCA Ward Williams Bay Lodge 36 Harefield Road Uxbridge, Middlesex UB8 IPH ILI G¥1102S.
COMMUNJCARE COUNSELLING SERVICE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024 Notes Total Funds 2024 Total Fiinds 2023 INCOME FROM: Incoiiiing resources froin generated funds Donations and legacies Investment income Incoining resources from charilable activities 10,400 1,459 i 0,000 1,480 128,211 147,604 TOTAL INCOME 140,070 159,084 EXPENDITURE ON: Charitable activities 141,643 152,332 TOTAL REI SOURCES EXPENDED 141,643 153,332 NET MOVEMENT IN FUNDS (1,573) 6,752 FUND BALANCE AT I SEPTEMBER 23 95,445 88,693 FUND BALANCE AT 31 AUGUST 24 11 93,872 95,445
COMMUNICARE COUNSELLING SERVICE BALANCE SHEET AS AT 31 AUGUST 2024 Notes 2024 2023 IXED ASSETS Taiigible assets CURRENT ASSETS Debtois Casli at bank and in hand 1,385 93,687 1,262 95,323 95,072 96,585 CREDITORS: Amounts f2lliiig due within oiie year (1,200) (1,140) NET CURRENT ASSETS 93,872 95,445 NET ASSETS 93,872 95,445 INCOME FUNDS Uiircstricted funds 11 93,872 95,445 93,872 95,445 Thc accounts WCl"C (ipprovcd by tlic trustccs on Signed on belialf of tlie trustees: af B. W. Moere (Trustee)
COMMUNICARE COUNSELLING SERVICE NOTES TO THE ACCOUNTS FOR THEI YEAR ENDIID 31 AUGUST 2024 ACCOUNTING POLICIES Charity information Coinmunicare Counselling Seivice ("CCS") is ali unincorpoi'ated charity whicli was regiistered on 18 May 2005. The Charity's registration number is 1109521. Accounting convention The accounts have been prepai'ed in accoidance with thc Charity's govcrning document, the Chai'ities Act 2011 and "Accounting and Reportiiig by Cliarities: 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)" (published in October 2019). The Charity is a Public Benefit Entity as defiiied by FRS 102. Tlie Cliarity has taken advantage of tlie provisions in the SORP for charities applying FRS 102 Update Bulletin I not to prepare a Stateinent of Cash Flows. Thc accouiits have dcpartcd from th¢ Chariticg (Accounts and Rcports) Regulations 2008 only to the cxtent required to provide a truc and fair view. This dcpai'tui'e hds involved following tlie Statement of Recoiiimeiided Practice for charities applying FRS 102 ratlier than the version of the Statement of Recommended Practice which is referred to in the Regulations but wlJiclJ has since been withdrawn. The accounts are prepai'ed in sterling, which is the functional currency of the Charity. Monetary amouiits in thcse financial statemcnts are rounded to the ncarest £. The 41LLounts h¢ive been prepared on ¢1 going concei'n basis under the historiLal Lust convention. The principal accounting policies adopted are set out below. Going Concern At tlie time of approving the accounts, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the f'oreseeable future. The trustees are satisfied that the charity is well placed to see through the current tough operational and econoinic environment. Incoming resources Voluntary incomc includcs donations, gift% and gi'ant8 and is includcd in tlic Statcmcnt of Finaiicial Activities ("SOFA") foi the year wheii the charity is legally eiititled to the incoin¢ and the aniount can be quantified with reasonable accuracy. Investment income is i"ecognised on a receivdble basis. liicomc i'esources froni chai'itable activities repiesent amounts ieceivable fi'oni donations foi. couiiselling sessions and othei. related incoine.
COMMUNICARE COUNSELLING SERVICE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Resources expended All expenditure is accounted foi. on an accruals basis as a liability is incurred. Charitable activities expenditure comprises those costs incurred by the chai'ity in the delivcry of its dctivitics and services to its bcneficiaj'ies and thosc costs necessary to support tliem. Governance costs include those costs associated with Ineeting tlie constitutional and statutory i"equireinents of the charity and otlier expenditure not directly related to the charitable activities. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual valiie of each asset over its expected useful life, as follows: Coinpulcr Equipmcnl Furnitui'c, Fixtui'cs and Fitting8 113 of Cost 113 of Co%t Unrestricted funds Unrestricted ndS are general funds which are available for use at the discretion of the tnjstees in the fuithei'ance of the objectives of the charity and have not been dc8ignated for any othcr puiyosc. Cash And cash equivalents Cash and cash equivalents incliide cash in hand, deposits held at call with banks, other shoi"t-tei'm liquid investments with original maturities of three months or less, aiid baiik overdrafts. Bank overdrafts are shown with borrowings in current liabilities.
COMMUNICARE COUNSELLING SERVICE NOTES TO THE ACCOUNTS (COIYTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 DONATIONS AND LEGACllI S 2024 2023 Grants received 10,000 10,000 INVESTMENT INCOME 2024 2023 Interest receivable 1,459 1,480 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES 2024 2023 Counselling session donations and other related income 128,211 147,604
10 COMMUNICARE COUNSELLING SERVICE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 RESOURCES EXPENDED 2024 2023 Charitable aetivitles Counselling session expenses and othei. related costs 118,630 133,493 Suppoil costs 21,333 17,195 139,963 150,688 GovernanLe Losts 1,680 1,644 141,643 152,332 Support cost8 consist of administration and giindry expeiises of £10,548 (2023: £6,188), eiiiployinent costs of £9,833 (2023.. £9,833), and insiirance costs of £952 (2023: £1,174). Governance costs are Inade up of fees payable to the Sndependent Exaininer of £1,680 (2023: £1,644), £480 of which relates to payroll services (2023: £504).
COMMUNICARE COUNSELLINC SERVICE NOTES TO THE ACCOUIYTS (CONTIINUED) FOR THE YEAR ENDLD 31 AUGUST 2024 ETrqPLOYEES 2024 Number 2023 Number Niimber of employees: The average Inonthly number of employecs during the year was: Employment costs Wages and salaries 15,998 15,998 Thcrc were no cmployecs whose annual cmolumciits werc £60,000 aiid abovc. TANGIBLE FIXKD ASSETS Fixtures Fittings & Equipment COST Balaiice at 31.08.23 Additions 2,232 B(Ilance at 31.08.24 2,232 DEPRECIATION Balance at 31.08.23 Charge for tlie year 2,232 Balance at 31.08.24 2,232 NET BOOK VALUE At 31.08.24 At 31.08.23
12 COMMUIYICARE COUNSELLING SERVICE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 DEBTORS 2024 2023 Prepayinents and accrued income lJ85 1,262 CREDITORS . Amounts falling due within one year 2024 2023 Accruals aiid other ci'editors 1,200 1,140 10. RELATED PARTIES Trustees None of the trustees, or any person connected with them, received any remuneration or reiinburseinent of expenses during the year, except one trustee wlio is also a counselloi of tlie charity. Thc trustee in que.stion was already a counsclloi. of the chai'ity at the timc sh¢ was appointcd a ts'ustcc in Novcmbcr 20 19, Paymcnls of £9,210 (2023: £8,689) wcic madc during the year to tl)is trustee for counselling services provided. These payinents were approved by the otlier non-conflicted trustees as necessary, and paymenls weie made strictly in line with the rates paid to other counseRIois. Controlling party Thc chai'ity is contt'ollcd by the knSte¢s.
13 COMMUNICARE COUNSELLING SERVICE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDLI D 31 AUGUST 2024 MOVEMENTS IN FUNDS At 31.08.23 Incoming resources Resources expended At 31.08.24 Unrestricted funds 95,445 140,070 141,643 93,872 All funds arc uni'cstrictcd. Uni'csts'ictcd fuiids arc gciici'dl funds, which al'e availablc for u.%c at the discretioii of the trusteeg in the furtheraiice of the objectives of the cliaiity and have not been designated foi. any other purpose.
14 COMMUNICARE COUNSELLING SERVICE MANAGEMENT INFORMATION FOR THE YEAR EIYDED 31 AUGUST 2024 The following schedules do not forin part of the published Trustees, Repoit and Accounts. Tliey ar¢ for tlie trustees, iiiforniation only and are not pi"epared in full compliance with the accoullting policies shown in iiote I to the accounts.
15 COMMUNICARE COUNSELLING SERVICE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024 2024 2023 INCOMING RESOURCES Session donations received Grant from Christ Chui'ch Supervision charge Room cliarges Pi'ivate rooin Iiire Eden Care Tiaining inLoine Bank interest Medaille Othei. donations 99,021 10,000 1,620 27,255 135 112,766 10,000 1,650 31,763 165 496 175 1,480 589 20 1,459 160 400 TOTAL INCOMING RESOURCES 140,070 159,084 RESOURCES EXPENDED Charitable activities Sessions paid Did iiot show (misscd sessions & late i"cfuiids) Supcrvision Tclephonc intakes Einployment costs 103,131 687 6,267 2,380 6,165 117,103 1,071 7,013 2,141 6,165 118,630 133,493
16 COMMUNICARE COUNSELLING SERVICE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024 2024 2023 Support costs Administration Printing, postage & stationery Adveitising Einployment costs Telephone cliarges Insurance SubsLriptions Computci. costs Tixiiiing cost,s Sundiy expenses Bank charges Client iefuiidsliiiv 5,907 1,792 3,980 60 234 9,833 754 1,174 250 96 500 9,833 1,908 952 260 113 313 45 62 148 60 141 21J33 17,195 Governance costs Accountancy 1,680 1,644 1,680 1,644 TOTAL RESOURCES EXPENDED (141,643) (152,332) NET MOVEMENT IN FUNDS {1,573) 6,752 FUND BALANCE AT 31 AUGUST 2023 95,445 88,693 FUND BALANCE AT 31 AUGUST 2024 93,872 95,445