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2022-08-31-accounts

Company no. 04754643 Charity no. 1109904 England and Wales

Gloucestershire Counselling Service Annual Report and Audited Accounts 31 August 2022

Gloucestershire Counselling Service

Reference and administrative details

For the year ended 31 August 2022

Status The organisation is a charitable company limited by guarantee, incorporated on 6 May 2003 and registered as a charity on 7 June 2005. Governing document 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.

Company number 04754643 Charity number 1109904 Registered office and Alma House operational address 52-53 High Street Stroud Gloucestershire GL5 1AP Trustees Nigel Brabbins 8 May 2017 to current (Treasurer) Nicola De Iongh 11 February 2016 to current Lynn Emslie 6 May 2017 to current Julia Jones 4 October 2018 to 26 July 2022 (Chair to 26 July 2022) Jim Laidlaw 28 May 2020 to current Emma Payne 16 March 2017 to 26 July 2022 Katherine Rooksby 1 September 2014 to current (Chair from 26 July 2022) Company secretary Ellen Edwards Senior leadership team Emma Griffiths Chief Executive Officer (resigned 31 July 2022) Fiona Phelps Chief Executive Officer (from 27 June 2022) and Head of Training (to 27 June 2022) Ellen Edwards Head of Finance Joanne Kelly Head of Counselling (from 1 October 2021 to 1 July 2022) Auditors Godfrey Wilson Ltd Chartered accountants and statutory auditors 5th Floor, Mariner House 62 Prince Street Bristol BS1 4QD

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Gloucestershire Counselling Service

Reference and administrative details

For the year ended 31 August 2022

Bankers

Santander UK plc Redwood Bank Bridle Road The Nexus Building, Broadway Bootle Letchworth Garden City Merseyside Hertfordshire L30 4GB SG6 3TA Hampshire Trust Bank Monmouthshire Building Society 55 Bishopgate Monmouthshire House Cornhill John Frost Square London Newport EC2N 3AS NP20 1PX Aldermore United Trust Bank 1st Floor, Block B One Ropemaker Street Western House London Lynch Wood EC2Y 9AW Peterborough PE2 6FZ

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Gloucestershire Counselling Service

Report of the trustees’

For the year ended 31 August 2022

Structure, governance and management

Gloucestershire Counselling Service (GCS) was first registered as a charity on 14 June 1984. The charity became a charitable company limited by guarantee, incorporated on 6 May 2003 and the company was registered as a charity on 5 June 2005. It was originally established under a Memorandum of Association, which established its objects and powers and was governed by its Articles of Association. New Articles of Association were adopted in 2018 which provide the organisation with a more robust governance framework.

The charity is a company, limited by guarantee, as defined by the Companies Act 2006.

GCS has an active board of five trustees, comprising Acting Chair, Vice Chair, Treasurer and two others. Changes during the year ending August 2022 with the resignation of two trustees will lead to recruitment commencing in September 2022. All trustees are appointed for an initial term of three years. No trustee may serve more than nine years, unless in exceptional circumstances and with prior agreement from the Board.

Trustees are recruited by open advertisement detailing the attributes that have been identified by an attribute audit. Vacancies are then promoted across a variety of networks across the county, individuals must complete an application form before being invited to an interview. Recommendations are then made to the board who will vote in new board members.

New trustees are provided with a copy of the Gloucestershire Counselling Service’s key documents, the Articles of Association, a copy of the latest annual report & accounts and minutes of recent trustee meetings.

The induction, led by the Chair of trustees, includes:

It is the responsibility of the Board and Company Secretary to ensure that GCS has effective governance arrangements, including a sound system of internal control, as well as continuously striving to improve its governance and meeting changing legal and other requirements.

The Board is scheduled to meet quarterly to discuss the strategic direction of GCS, ensure core aims and objectives are being met in the most efficient way, take account of any risks facing the organisation and ensure that all legal obligations are satisfied.

The trustees are responsible for the strategic direction of the charity delegating day-to-day decision making and operational responsibilities to the Chief Executive Officer and Senior Management Team to deliver within the parameters of the agreed budget.

The Board review the pay rate across the organisation on an annual basis benchmarking against similar sized charitable organisations and organisations that undertake similar activities.

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Gloucestershire Counselling Service

Report of the trustees’

For the year ended 31 August 2022

GCS Counselling Services is a British Association for Counselling and Psychotherapy (BACP) Accredited Service which requires the charity to adhere to high levels of professional standards and ethics. GCS is a Member Institute of the British Psychoanalytic Council (BPC), who accredit the Diploma in Counselling and offer professional accreditation to qualified counsellors.

Objectives and activities

GCS objectives are:

  1. The relief of people suffering from emotional or psychological distress or relationship problems principally to the community of Gloucestershire and its surrounds by the provision of high-quality counselling; and

  2. To advance education and training in counselling and to promote awareness of the effectiveness of counselling.

GCS delivers public benefit through the provision of affordable counselling services and professional counselling training to the people of Gloucestershire. In shaping our activities, the trustees have regard to the Charity Commission’s guidance on public benefit. Further detail about the ways in which we deliver counselling and training services are outlined below:

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Gloucestershire Counselling Service

Report of the trustees’

For the year ended 31 August 2022

GCS continues to see an increase in counselling services with 8% more sessions delivered in 2021/2022 in comparison to the previous year and a 4% rise in those who accessed our training services.

The strategy for achieving our objectives is outlined within our three-year business plan delivered by the Senior Management Team. Work this year has commenced to review this plan for 2022/2023 as the response that the organisation provided to the needs of the community during COVID has meant that adjustments are required in order for the business plan to remain meaningful to the current activities of the organisation.

The short-term goals of the organisation focus on building resilience in the processes, ways of working and in the strategic approach of the organisation. Work has already commenced with a workshop that has focused on the development of our Board as well as three workshops focusing on the articulation of the values and purpose of the organisation involving over 40 of our staff. We are committed to the digital transformation of the organisation having started the journey of scoping, mapping and making improvements in the technical support we have available and have identified this as a short-term goal to ensure that we have the operating systems that enable us to work efficiently and effectively. These short-term goals contribute towards our longer-term goals of reaching more people within Gloucestershire with the services that we offer.

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Gloucestershire Counselling Service

Report of the trustees’

For the year ended 31 August 2022

Achievements and performance

At the fore of our achievements this year is the impact that we have made to those who have accessed our services.

6

Gloucestershire Counselling Service

Report of the trustees’

For the year ended 31 August 2022

At GCS our Training department has celebrated the qualification of the cohort of trainee counsellors whose training journey has continuously been adapted to COVID restrictions. Despite this, they have been able to graduate having participated and fulfilled the rigorous criteria that the British Psychoanalytic Council accredited course provides. GCS Training has had another full intake of Diploma trainees for 2021/2022 which is an important part of supporting the development and sustainability of counselling resources. We have expanded the delivery of our training programmes with the introduction of the Intensive Certificate in Counselling Skills which has enabled us to increase the number of students training in Counselling Skills by offering an alternative format for those who are unable to attend weekly tutorials over the year.

As an organisation we have experienced a level of exceptional change within the leadership of the organisation in both the Board and the Senior Management Team. The efforts and contributions of those who have been involved in GCS, in particular CEO Emma Griffiths, have stood the organisation in good stead to continue to deliver services and make appointments which will enable the next stage of development of the organisation. Specific thanks to those who have contributed to GCS during 2021/2022 and are no longer with the organisation.

Clinical resources are a key challenge in delivering mental health services within the county as demand for counselling is rising, and it has been particularly difficult to recruit for clinical leadership roles which leaves an unfilled vacancy of Head of Counselling for the year. We have responded to this with expertise from external consultants to ensure that there is the clinical oversight necessary to deliver our services.

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Gloucestershire Counselling Service

Report of the trustees’

For the year ended 31 August 2022

Challenges with recruiting counsellors to meet demand has also meant there has been a continued focus of retention of staff which has included reviewing terms and conditions of employment alongside expanding the offer of Continuous Professional Development which is provided to our staff.

This includes training focused on counselling presenting needs such as sexual violence as well as leadership training such as Quolux and ILM courses.

Fundraising

The fundraising responsibilities within the organisation have been jointly shared by the CEO with the support of external Fundraiser, Sarah Rawlings. All applications are reviewed by the CEO before being submitted by GCS or for any person action on behalf of the GCS. Neither GCS or the external Fundraiser, Sarah, are subscribed to the fundraising regulator and no complaints have been received regarding fundraising activities.

The fundraising strategy has been mainly reacting to the post-Covid landscape which has seen a continued high demand for access to services combined with an increase in complexity of presenting cases. Receiving a significant grant from Charities Aid Foundation has allowed us to refocus on strategy and the purpose of the organisation and laying out the foundations for the development of a five-year fundraising strategy.

Financial review

Total income for 2021/2022 was £1,127,966 and total expenditure for 2021/2022 was £1,017,276, leaving a surplus of £110,690.

GCS income comes from a variety of sources with most of the income being self-generated. The risk to the organisation of losing a particular income stream is therefore minimised. GCS receives its income from:

Demand for our services has continued to increase and the majority of those in receipt of GCS counselling services contribute a reduced payment which is subsidised by resources from other sources. We seek funding from external sources such as trust and grants to ensure we can continue to offer an accessible service to fee-paying clients.

Reserves policy

Alma House is a Grade II listed building with a commercial full repair lease, with an obligation to carry out ongoing maintenance and repairs. Major roof repair works were carried out in the year ending 2016/17. With this in mind, we have designated £25,000 to cover any future maintenance and building repair costs.

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Gloucestershire Counselling Service

Report of the trustees’

For the year ended 31 August 2022

It is considered prudent to hold a reserve of three to six months core operating costs. This is to enable the charity to continue to operate in the event of an interruption to its income streams and also to wind down its operations in a controlled manner should this become necessary. An amount has also been included to cover redundancy costs in the event of a winding up. General reserves held at the year-end were £637k which covers three to six months of the budgeted operating costs for 2022/23.

Statement of responsibilities of the trustees

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

Select suitable accounting policies and then apply them consistently;

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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Gloucestershire Counselling Service

Report of the trustees’

For the year ended 31 August 2022

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Godfrey Wilson were appointed as auditors to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 5 January 2023 and signed on their behalf by:

Katherine Rooksby - Acting Chair

10

Independent auditors' report

To the members of

Gloucestershire Counselling Service

Opinion

We have audited the financial statements of Gloucestershire Counselling Service (the 'charity') for the year ended 31 August 2022 which comprise the statement of financial activities, balance sheet, statement of cash flows and the related notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

11

Independent auditors' report

To the members of

Gloucestershire Counselling Service

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Other matters

The financial statements for the year ended 31 August 2021 were not audited because the charity was below the statutory audit threshold.

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement set out in the trustees’ report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

12

Independent auditors' report

To the members of

Gloucestershire Counselling Service

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The procedures we carried out and the extent to which they are capable of detecting irregularities, including fraud, are detailed below:

(1) We obtained an understanding of the legal and regulatory framework that the charity operates in, and assessed the risk of non-compliance with applicable laws and regulations. Throughout the audit, we remained alert to possible indications of non-compliance.

(2) We reviewed the charity’s policies and procedures in relation to:

(3) We inspected the minutes of trustee meetings.

(4) We enquired about any non-routine communication with regulators and reviewed any reports made to them.

(5) We reviewed the financial statement disclosures and assessed their compliance with applicable laws and regulations.

(6) We performed analytical procedures to identify any unusual or unexpected transactions or balances that may indicate a risk of material fraud or error.

(7) We assessed the risk of fraud through management override of controls and carried out procedures to address this risk. Our procedures included:

▪Testing the appropriateness of journal entries;

▪Assessing judgements and accounting estimates for potential bias;

▪Reviewing related party transactions; and

▪Testing transactions that are unusual or outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. Irregularities that arise due to fraud can be even harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

13

Independent auditors' report

To the members of

Gloucestershire Counselling Service

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charityʼs members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charityʼs members those matters we are required to state to them in an auditorʼs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charityʼs members as a body, for our audit work, for this report, or for the opinions we have formed.

Date: 5 January 2023

Rob Wilson FCA (Senior Statutory Auditor)

For and on behalf of:

GODFREY WILSON LIMITED

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

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Gloucestershire Counselling Service

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 August 2022

Note
Income from:
Donations
3
Charitable activities:
4
Counselling
Training
Other trading activities
5
Investments
Total income
Expenditure on:
Raising funds
Charitable activities:
Counselling
Training
Total expenditure
7
Transfers between funds
Net movement in funds
8
Funds at the start of the year
Funds at the end of the year
Net income / (expenditure)		 Restricted
£
£
219,601
23,158
49,280
613,438
3,000
209,030
-
4,805
-
5,654
271,881
856,085
-
45,852
298,486
454,052
-
218,886
298,486
718,790
(26,605)
137,295
-
-
(26,605)
137,295
31,469
534,313
4,864
671,608
Unrestricted		 Restricted
£
£
219,601
23,158
49,280
613,438
3,000
209,030
-
4,805
-
5,654
271,881
856,085
-
45,852
298,486
454,052
-
218,886
298,486
718,790
(26,605)
137,295
-
-
(26,605)
137,295
31,469
534,313
4,864
671,608
Unrestricted		 2022
Total
£
242,759
662,718
212,030
4,805
5,654
1,127,966
45,852
752,538
218,886
1,017,276
110,690
-
110,690
565,782
676,472		 Restated
2021
Total
£
137,975
634,869
157,221
235
3,419
933,719
45,852
454,052
218,886
718,790
137,295
-
137,295
534,313
671,608		 35,064
591,190
178,760
805,014
128,705
-
128,705
437,077
565,782

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movement in funds are disclosed above and in note 16 to the financial statements.

The 2021 comparatives have been restated as set out in note 18 to the accounts.

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Gloucestershire Counselling Service

Balance sheet

As at 31 August 2022

Note
Fixed assets
Tangible fixed assets
11
Current assets
Debtors
12
Current asset investments
Cash at bank and in hand
Creditors: amounts due within 1 year
13
Net current assets
Net assets
15
Funds
16
Restricted funds
Unrestricted funds:
Designated funds
General funds
Total funds		 £
29,731
255,046
603,015
887,792
(220,581)		 2022
£
9,261
667,211
676,472
4,864
25,000
646,608
676,472		 Restated
2021
£
20,998
54,928
256,374
354,881
666,183
(121,399)
544,784
565,782
31,469
25,000
509,313
565,782

The directors acknowledge their responsibilities for:

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

Approved by the trustees on 5 January 2023 and signed on their behalf by:

Katherine Rooksby Acting Chair of Trustees

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Gloucestershire Counselling Service

Statement of cash flows

For the year ended 31 August 2022

Cash used in operating activities:
Net movement in funds
Adjustments for:
Depreciation charges
Loss on disposal of fixed assets
Investment income
Decrease / (increase) in debtors
Increase in creditors
Net cash provided by operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of tangible fixed assets
Net cash provided by investing activities
Increase in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Cash and cash equivalents are represented by:
Cash at bank and in hand
Current asset investments		 2022
£
110,690
14,731
-
(5,654)
25,197
99,182
244,146
5,654
(2,994)
2,660
246,806
611,255
858,061
603,015
255,046
858,061		 Restated
2021
£
128,705
16,284
1,417
(3,419)
(30,601)
57,143
169,529
3,419
-
3,419
172,948
438,307
611,255
354,881
256,374
611,255

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

17

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Gloucestershire Counselling Service meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern. Given the increasing demand for services and the healthy unrestricted surplus generated in 21/22, the trustees consider that the charity has sufficient cash reserves to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of provision of counselling or training services is deferred until criteria for income recognition are met.

d) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

e) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

18

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

1. Accounting policies (continued)

f) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the following basis, which is based on a proportion of direct costs:

2022 2021
Raising funds 4.5% 4.4%
Counselling 74.0% 73.4%
Training 21.5% 22.2%

h) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Computer equipment 3 years straight line Office equipment 3 years straight line

Items of equipment are capitalised where the purchase price exceeds £1,000.

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j) Current asset investments

Current asset investments consist of cash held on deposit in interest bearing accounts. Such investments are measured at their fair value.

k) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

l) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

19

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

1. Accounting policies (continued)

m) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

n) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the statement of financial activities. The total employer pension contributions payable in the year were £9,068 (2021: £6,136).

o) Operating leases

Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the statement of financial activities in the year in which they fall due.

q) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are depreciation as described in note 1 (h).

20

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

2. Prior period comparatives (restated)

Income from:
Donations
Charitable activities:
Counselling
Training
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities:
Counselling
Training
Total expenditure
Net income / (expenditure) and net movement in
funds		 Restricted
£
£
92,045
45,930
82,052
552,817
-
157,221
-
235
-
3,419
174,097
759,622
-
35,064
208,305
382,885
-
178,760
208,305
596,709
(34,208)
162,913
Unrestricted		 2021
Total
£
137,975
634,869
157,221
235
3,419
933,719
35,064
591,190
178,760
805,014
128,705

21

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

3. Donations

General donations
Grant income:
Barnwood Trust
Co-op
Charities Aid Foundation
Gloucestershire Public Health
Waitrose
Prior period comparatives
General donations
Grant income:
Barnwood Trust
Charities Aid Foundation
Gloucestershire County Council
Gloucestershire Community Foundation
Gloucestershire Public Health
League of Friends
Stroud District Council
Tewkesbury Borough Council
The Gilbert Lane Charitable Trust
The Pixel Fund
The Rausing Trust
The Rowlands Trust
Thirty Percy
Other grants < £1k		 Restricted Unrestricted
£
£
-
785
23,843
-
-
1,373
195,758
-
-
20,000
-
1,000
219,601
23,158
Restricted Unrestricted
£
£
-
6,278
3,695
-
18,850
-
-
5,000
-
2,500
-
20,000
-
1,000
-
1,000
-
2,000
-
1,000
-
5,000
60,000
-
2,000
-
7,500
-
-
2,152
92,045
45,930		 2022
Total
£
785
23,843
1,373
195,758
20,000
1,000
242,759
2021
Total
£
6,278
3,695
18,850
5,000
2,500
20,000
1,000
1,000
2,000
1,000
5,000
60,000
2,000
7,500
2,152
137,975

22

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

4. Income from charitable activities

Counselling:
Grant income
Office of the Police & Crime Commissioner (OPCC)
St James's Place
Contract income
Gloucestershire County Council
NHS Clinical Commissioning Group (CCG)
Counselling fees
Total counselling
Training:
Fees and contracts
Grants
Total training
Prior period comparatives (restated)
Counselling:
Grant income
Gloucestershire Community Foundation
Office of the Police & Crime Commissioner (OPCC)
St James's Place
Contract income
Gloucestershire County Council
NHS Clinical Commissioning Group (CCG)
Counselling fees
Total counselling
Training:
Fees and contracts		 Restricted Unrestricted
£
£
34,928
-
14,352
-
-
95,718
-
24,299
-
493,421
49,280
613,438
-
209,030
3,000
-
3,000
209,030
Restricted Unrestricted
£
£
10,000
-
57,700
-
14,352
-
-
54,431
-
28,401
-
469,985
82,052
552,817
-
157,221		 2022
Total
£
34,928
14,352
95,718
24,299
493,421
662,718
209,030
3,000
212,030
2021
Total
£
10,000
57,700
14,352
54,431
28,401
469,985
634,869
157,221

23

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

5. Other trading activities

Other trading activities
Rent
Other trading activities		 2022
£
4,730
75
4,805		 2021
£
65
170
235

All income from other trading activities in the current and prior period was unrestricted.

6. Government grants

The charitable company receives government grants, defined as funding from Gloucestershire Public Health, Gloucestershire County Council, Tewkesbury Borough Council, Stroud District Council and the Office of the Police & Crime Commissioner to fund charitable activities. The total value of such grants in the period ending 31 August 2022 was £57,928 (2021: £86,680). The charity also receives income under contracts from Gloucestershire County Council and the NHS Clinical Commissioning Group. There are no unfulfilled conditions or contingencies attaching to these grants.

24

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

7. Total expenditure

Total expenditure
Staff costs (note 9)
HR and recruitment
Room hire, rent and service
Travel and subsistence
Stationery, postage and telephone
General administration
Subscriptions
Insurance
IT costs
Advertising and marketing
Repairs and maintenance
Professional fees
Accountancy
Bank charges
Depreciation
Sub-total
Allocation of support and governance costs
Total expenditure		 £
22,393
-
-
-
-
-
-
-
-
7,182
-
-
-
-
-
29,575
16,277
45,852
Raising funds		 £
485,392
-
-
-
-
-
-
-
-
-
-
-
-
-
-
485,392
267,146
752,538
Counselling		 £
141,183
-
-
-
-
-
-
-
-
-
-
-
-
-
-
141,183
77,703
218,886
Training		 £
120,163
4,027
49,061
272
7,931
26,548
2,963
6,701
54,616
-
35,782
22,163
9,510
6,658
14,731
361,126
(361,126)
-
Support and
governance		 £
769,131
4,027
49,061
272
7,931
26,548
2,963
6,701
54,616
7,182
35,782
22,163
9,510
6,658
14,731
2022 Total
1,017,276
-
1,017,276

Total governance costs were £5,640 (2021: £2,160).

25

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

7. Total expenditure (continued)
Prior year comparative (restated)
Staff costs (note 9)
HR and recruitment
Room hire, rent and service
Travel and subsistence
Stationery, postage and telephone
General administration
Subscriptions
Insurance
IT costs
Fundraising costs
Advertising and marketing
Repairs and maintenance
Professional fees
Accountancy
Bank charges
Depreciation
Loss on disposal of fixed assets
Sub-total
Allocation of support and governance costs
Total expenditure		 £
18,827
-
-
-
-
-
-
-
-
20
5,088
-
-
-
-
-
-
23,935
11,129
35,064
Raising funds		 £
403,545
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
403,545
187,645
591,190
Counselling		 £
122,021
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
122,021
56,739
178,760
Training		 £
82,080
1,764
47,187
321
7,221
18,832
1,570
6,416
23,692
-
-
29,661
10,134
3,511
5,423
16,284
1,417
255,513
(255,513)
-
Support and
governance		 £
626,473
1,764
47,187
321
7,221
18,832
1,570
6,416
23,692
20
5,088
29,661
10,134
3,511
5,423
16,284
1,417
2021 Total
805,014
-
805,014

26

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

8. Net movement in funds This is stated after charging / crediting:

Depreciation
Trustees' remuneration
Trustees' reimbursed expenses
Auditors' remuneration:
Statutory audit
Independent examination		 2022
£
14,731
Nil
69
5,640
-		 2021
£
16,284
Nil
Nil
-
2,160

During the year, one trustee was reimbursed £69 for travel expenses.

9. Staff costs and numbers Staff costs were as follows:

Salaries and wages
Social security costs
Employer's pension
Termination payments
Total emoluments paid to staff were:		 2022
£
716,459
37,604
9,068
6,000
769,131		 2021
£
598,104
22,233
6,136
-
626,473

No employee earned more than £60,000 during the year.

The key management personnel of the charity are considered to be the trustees and senior leadership team which includes the Chief Executive, Head of Finance, Head of Counselling and Head of Training. The total employee benefits including employer national insurance contributions paid to the key management personnel in the year ending 31 August 2022 was £138,789 (2021: £164,304).

Staff numbers are as follows:

Average head count
Full time equivalent		 2022
No.
92.8
23.7		 2021
No.
93.0
21.3

10. Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

27

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

11. Tangible fixed assets

Cost
At 1 September 2021
Additions in year
At 31 August 2022
Depreciation
At 1 September 2021
Charge for the year
At 31 August 2022
Net book value
At 31 August 2022
At 31 August 2021
12. Debtors
Trade debtors
Prepayments
Other debtors
13. Creditors: amounts due within 1 year
Trade creditors
Deferred income*
Accruals
PAYE and NI		 £
10,739
2,994
13,733
10,348
807
11,155
2,578
391
Office
equipment		 £
57,205
-
57,205
36,598
13,924
50,522
6,683
20,607
2022
£
4,599
6,516
18,616
29,731
2022
£
16,962
166,396
21,594
15,629
220,581
Computer
equipment		 Total
£
67,944
2,994
70,938
46,946
14,731
61,677
9,261
20,998
2021
£
26,534
6,655
21,739
54,928
Restated
2021
£
8,674
86,564
19,604
6,557
121,399

*Deferred income consists of contract income or fees received in advance of the provision of counselling services or training courses. These are deferred until future periods and released when the session or course is delivered.

28

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

13. Creditors: amounts due within 1 year (continued)

Movements in deferred income were:
Balance at the start of the year
Amounts released to income
Amounts deferred in the year
Balance at the end of the year		 2022
£
86,564
(86,564)
166,396
166,396		 Restated
2021
£
28,841
(28,841)
86,564
86,564

14. Operating lease commitments

The charity had operating leases at the year end with total future minimum lease payments as follows:

Due within 1 year
Due within 2 - 5 years		 2022
2021
£
£
41,770
41,550
16,688
57,238
58,458
98,788
Property		 2022
2021
£
£
41,770
41,550
16,688
57,238
58,458
98,788
Property
98,788

15. Analysis of net assets between funds

Fixed assets
Net current assets
Net assets at 31 August 2022
Prior period comparatives (restated)
Fixed assets
Net current assets
Net assets at 31 August 2021		 £
-
4,864
4,864
£
-
31,469
31,469
Restricted
funds
Restricted
funds		 £
-
25,000
25,000
£
-
25,000
25,000
Designated
funds
Designated
funds		 £
9,261
637,347
646,608
£
20,998
488,315
509,313
General
funds
General
funds		 £
9,261
667,211
Total
funds
676,472
£
20,998
544,784
Total
funds
565,782

29

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

16. Movements in funds

Movements in funds
Restricted funds:
Awards for All
Barnwood Trust
Charities Aid Foundation
Garfield Weston
NHS - CCG
St. James's Place
Thirty Percy
Total restricted funds
Unrestricted funds:
Designated funds
Total designated funds
General funds
Total unrestricted funds
Total funds
Office of the Police &
Crime Commissioner
Gloucestershire
Community Foundation
Building maintenance
and repairs reserve		 £
3,073
-
-
1,397
1,666
-
5,381
14,352
5,600
31,469
25,000
25,000
509,313
534,313
565,782
At 1
September
2021
(restated)		 Income
£
-
23,843
195,758
-
-
3,000
34,928
14,352
-
271,881
-
-
856,085
856,085
1,127,966		 £
(3,073)
(23,843)
(210,721)
(1,397)
(1,666)
(3,000)
(33,970)
(15,216)
(5,600)
(298,486)
-
-
(718,790)
(718,790)
(1,017,276)
Expenditure		 £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Transfers
between
funds		 £
-
-
(14,963)
-
-
-
6,339
13,488
-
At 31
August
2022
4,864
25,000
25,000
646,608
671,608
676,472

30

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

16. Movements in funds (continued) Purposes of restricted funds

Awards for All - funding to setup remote working following Covid-19.

Barnwood Trust - funding to setup remote working following Covid-19, training for counsellors to work remotely, IT improvements, remodelling and recarpeting rooms at Alma House and development of a new supervision training.

Charities Aid Foundation - funding for digital transformation, administrator salaries and adult hardship fund for counselling.

Gloucestershire Community Foundation - funding for counselling coordination.

Garfield Weston - funding Head of Counselling, communications support and hardship funding.

NHS Clinical Commissioning - funding for sexual violence training.

Office of the Police & Crime Commissioner - 12 weeks fully funded counselling for victims of sexual abuse, plus the overtime cost of moving the organisation to online delivery.

St James's Place - funding for child and family counsellors.

Thirty Percy - funding for IT improvements following Covid-19 and supervision training.

Purposes of designated funds

Building maintenance and repairs reserve - to cover future maintenance and building repairs.

Funds in deficit

The overspend on the Charities Aid Foundation grant is due to be covered by the second installment of the grant, received in September 2022.

31

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

16. Movements in funds (continued) Prior period comparatives (restated)

Restricted funds:
Awards for All
Barnwood Trust
Charities Aid Foundation
Garfield Weston
The Rausing Trust
The Rowlands Trust
St. James's Place
Thirty Percy
Total restricted funds
Unrestricted funds:
Designated funds
Total designated funds
General funds
Total unrestricted funds
Total funds
Gloucestershire
Community Foundation
Office of the Police &
Crime Commissioner
Building maintenance
and repairs reserve		 £
5,519
15,188
-
1,725
20,000
19,745
-
-
-
3,500
65,677
25,000
25,000
346,400
371,400
437,077
At 1
September
2020
(restated)		 Income
£
-
3,695
18,850
10,000
-
57,700
60,000
2,000
14,352
7,500
174,097
-
-
759,622
759,622
933,719		 £
(2,446)
(18,883)
(18,850)
(10,328)
(18,334)
(72,064)
(60,000)
(2,000)
-
(5,400)
(208,305)
-
-
(596,709)
(596,709)
(805,014)
Expenditure		 £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Transfers
between
funds		 £
3,073
-
-
1,397
1,666
5,381
-
-
14,352
5,600
At 31
August
2021
31,469
25,000
25,000
509,313
534,313
565,782

17. Related party transactions

There were no related party transactions in the current or prior reporting period.

32

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2022

18. Prior period restatement

The comparative financial statements have been restated due to misclassifying unrestricted contract income as restricted grant income. The effects of the restatement are set out below:

Deferred income
Deferred income per original accounts at 31 August 2021
Additional contract income to defer
Restated deferred income as at 31 August 2021
Income
Restricted
£
Income per original accounts at 31 August 2021
305,865
Deferred income adjustments
(131,768)
Restated income at 31 August 2021
174,097
Expenditure
Restricted
£
Expenditure per original accounts at 31 August 2021
309,298
Reclassification of expenditure
(100,993)
Restated expenditure at 31 August 2021
208,305		 Unrestricted
£
677,770
81,852
759,622
Unrestricted
£
495,716
100,993
596,709		 2021
£
36,648
49,916
86,564
Total 2021
£
983,635
(49,916)
933,719
Total 2021
£
805,014
-
805,014

Additionally, expenditure has been reclassified between SOFA headings to improve comparability with the current year.

Funds brought forward
Funds per original accounts at 31 August 2020
Reclassification between funds
Restated funds at 31 August 2020		 Restricted
£
84,818
(19,141)
65,677		 Unrestricted
£
352,259
19,141
371,400		 Total 2020
£
437,077
-
437,077

33