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← Gloucestershire Counselling Service

2024-08-31-accounts

Company no. 04754643 Charity no. 1109904 England and Wales

Gloucestershire Counselling Service Annual Report and Audited Accounts 31 August 2024

Gloucestershire Counselling Service

Reference and administrative details

For the year ended 31 August 2024

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
Sam Clark-Stone resigned 16 December 2024
Nicola De longh resigned 20 May 2024
John Diamond appointed 1 January 2024
Jim Laidlaw
Hannah Lim
Rachel Poynor
Katherine Rooksby resigned 20 May 2024
Edward Weir
Company secretary Ellen Edwards resigned 20 May 2024
Anne-Marie Bignell appointed 20 May 2024
Senior management Fiona Phelps Chief Executive Officer
team Ellen Edwards Head of Finance and Operations (resigned 4
December 2023)
Anne-Marie Bignell Head of Finance and Operations (appointed
20 May 2024)
Jessica Sullivan Head of Clinical Strategy and Development
Auditors Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor, Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Gloucestershire Counselling Service

Reference and administrative details

For the year ended 31 August 2024

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

The Charity Bank Fosse House 182 High Street Tonbridge TN9 1BE

2

Gloucestershire Counselling Service

Report of the trustees

For the year ended 31 August 2024

The trustees present their report and the unaudited financial statements for the year ended 31 August 2024.

Reference and administrative information set out on page 1 and 2 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective January 2019).

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 seven trustees, comprising Interim Chair, Treasurer and five others. Our Chair and Vice-Chair came to the end of their terms during the year and stepped down from the board after many collective years of commitment to the GCS trustee board. The trustee board were keen to appoint an existing trustee as Chair to manage a period of change and Sam Clark-Stone was appointed as Interim-Chair in January 2024. Our board has been strengthened with the addition of John Diamond, who was appointed to the board in January 2024. 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 skills 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 Trustee Board meets 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.

3

Gloucestershire Counselling Service

Report of the trustees

For the year ended 31 August 2024

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 trustee board review the pay rate across the Organisation on an annual basis benchmarking against similar sized charitable Organisations and Organisations that undertake similar activities.

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 ACTIVITES

GCS' objectives are:

GCS delivers public benefit through the provision of professional counselling services which are accessible to all supported by high-quality training courses within 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 & Training services are outlined below.

4

Gloucestershire Counselling Service

Report of the trustees

For the year ended 31 August 2024

We are currently progressing our three-year strategy set in the summer of 2023 People

Operations

ACHIEVEMENTS AND PERFORMANCE

Counselling services – serving the communities of Gloucestershire

Our counselling service has reached unprecedented levels of activity, delivering more sessions in 2023/2024 than ever before. Now we are more effectively collating demographics we can identify the significant reach that we have into all 6 districts across Gloucestershire.

As demand for our services grow, we further establish the GCS counselling service as a vital part of the ecosystem which supports the mental health of those living within Gloucestershire, having seen over 1,000 service users over the last year. Through providing a professional, space safe for service users we can facilitate their empowerment to break emotional barriers and lead fulfilling lives.

GCS continues to respond to the needs of our service users and has provided training opportunities to our counselling workforce to meet the needs of those who seek support from us, enabling us to provide specific trauma interventions as part of our talking therapies such as EMDR and NET.

5

Gloucestershire Counselling Service

Report of the trustees

For the year ended 31 August 2024

GCS is most proud of our achievements in relation to the impact that we have on the lives of those who use our service.

Training services - creating the mental health workforce in Gloucestershire

In 2023/2024 GCS has continued to prioritise the development of skilled and highly competent counsellors through our highly regarded training services. This remains a vital aspect of our mission, ensuring that we not only meet the growing demand for mental health support today but also build a sustainable workforce for the future.

This year, GCS has supported 43 trainees working towards their counselling qualifications and/or post qualification accreditation. Our robust training programme equips these individuals with the theoretical knowledge, practical skills, and emotional resilience needed to navigate the challenges of professional counselling.

In addition to supporting trainees during their studies, GCS has provided a structured postqualification course to help newly qualified counsellors work towards professional accreditation. This ensures that they maintain the highest standards of practice and continue to grow in confidence as they transition into their careers, whether within GCS or the wider counselling community.

The need for skilled mental health professionals is more critical than ever. By investing in the training of future counsellors, GCS is addressing this pressing need while helping to ensure that those living across Gloucestershire have access to the support they deserve. Many of our trainees go on to work within the local area, strengthening the network of mental health professionals available to our communities.

6

Gloucestershire Counselling Service

Report of the trustees

For the year ended 31 August 2024

The trustees are proud of the contribution GCS has made this year in shaping the future of counselling. We remain committed to delivering training of the highest quality through our accredited training course, fostering the growth of a resilient and well-prepared workforce that will meet the mental health challenges of tomorrow. By doing so, we continue to support not only our trainees but also the wider community we serve.

In addition to our qualification programmes, we continue to expand skills-based training, equipping individuals and organisations with essential tools to enhance mental health support in their contexts.

GCS offers a range of skills-based courses, including our well-established Certificate in Counselling Skills, which provides participants with foundational knowledge in active listening, empathy, and communication. These courses cater to those considering a career in counselling and those seeking to enhance their interpersonal skills in their personal or professional lives.

In 2023/2024, we experienced a lower-than-expected recruitment year for our skills courses (total 24 Certificate in Counselling Skills students in comparison to 36 in 2022/2023). Recognising the importance of these courses in achieving our mission, we undertook a comprehensive review during the year to identify areas for improvement. This review highlighted the need to re-align our marketing strategy, focusing on raising awareness and the need to re-position the Counselling Skills courses. This work undertaken within this year related to this will come to fruition in the coming year with Certificate in Counselling skills students expected to exceed 40.

GCS has made steps into developing tailored skills courses to meet the specific needs of workforces – e.g. critical incident responses and has delivered a ‘When Life Happens at Work’ workshop during the course of the year. These initiatives reflect our commitment to extending our expertise to a broader audience and integrating mental health awareness into workplace culture and are an area for further development in the coming year.

Organisational development

Over the past year, GCS has navigated a period of considerable development which has come with it’s own challenges. The implementation of our new counselling system, Tacklit, has been to significant benefit to the organisation making our services more accessible for service users - but the implementation and adjustment period has impacted our operational capacity more than we had anticipated and has required significant input from the senior management team postponing some strategic activity progression.

The landscape in which we operate has been demanding, requiring us to adapt and refine our approach to ensure the continuity of our essential mental health support to the communities of Gloucestershire.

A key difficulty during this period was the transition in our Head of Finance and Operations which coincided with a pivotal time in operational change as we introduced a new digitalised service user management system. The subsequent appointment of an interim Head of Finance did not bring the anticipated stability. These difficulties added layers of complexity to our service delivery, impacting our ability to operate as efficiently and effectively as we aspire to.

7

Gloucestershire Counselling Service

Report of the trustees

For the year ended 31 August 2024

Despite these operational setbacks, our commitment to organisational development has remained strong. The appointment of a new, permanent Head of Finance has marked the beginning of a period of renewed stability and progress. Key initiatives in organisational development during this challenging time have included:

FUNDRAISING

The fundraising responsibilities within the Organisation have been jointly shared by the CEO with the support of external Fundraiser, Orchard Fundraising. All applications are reviewed by the CEO before being submitted by GCS or on behalf of GCS. The fundraising landscape has altered significantly with applications for trusts and grants becoming increasingly competitive and the criteria becoming more restrictive, with many funders who GCS have been funded by excluding counselling from their funding criteria. GCS therefore needs to engage more creative strategies in the coming year to ensure that we can re-establish fundraising revenues. GCS received no complaints about its fundraising practices in 2023/24 or 2022/23.

FINANCIAL REVIEW

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:

87% of self-funding clients required subsidised counselling rates which is funded by fundraising. We seek funding from external sources such as trusts and grants to ensure we can continue to offer an accessible service to fee-paying clients. In recognition of the reduction in our traditional fundraising sources, and while GCS focuses on transitioning our fundraising capacity elsewhere, we have taken steps to control expenditure in relation to subsidised counselling, the first stage of which was implemented this year by having a centrally agreed fee structure and a more formally managed hardship fund. Work surrounding this is continuing and we recognise the importance of being able to control the expenditure of the organisation in line with our income generation capabilities.

8

Gloucestershire Counselling Service

Report of the trustees

For the year ended 31 August 2024

RESERVES POLICY

GCS is committed to providing accessible counselling to the communities of Gloucestershire. In order to do this GCS’ clients are able to apply for a reduced counselling rate. GCS have therefore designated £240,000 to cover the cost of providing subsidised counselling. GCS is responsible for the internal upkeep of the premises in Stroud & Gloucester and as such is liable for repairs and maintenance in the event of an emergency. GCS have therefore designated a further £25,000 to cover any emergency maintenance and building repairs. This brings the total of designated reserves to £265,000.

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 £268,011 which covers five months of the budgeted operating costs for 2024/2025.

PLANS FOR THE FUTURE

As GCS looks ahead, we are focussed on ensuring the sustainability of the organisation and that we can continue to provide accessible counselling services to the communities of Gloucestershire. To do this, we recognise the need to increase our income generation capabilities alongside control of expenditure, which is likely to impact our ability to offer subsidised counselling so freely, which will form the primary strategic focus of 2024/2025.

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:

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.

9

Gloucestershire Counselling Service

Report of the trustees

For the year ended 31 August 2024

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.

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.

AUDITORS

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

Approved by the trustees on 9 January 2025 and signed on their behalf by

John Diamond

John Diamond Chair of Trustees

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 2024 which comprise the statement of financial activities, balance sheet 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 the provisions available for small entities, in the circumstances set out in note 7 to the financial statements, 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 other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. 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 company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within 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:

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement set out in the trustees’ report, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 the trustees 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:

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: 9 January 2025

Robert 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

14

Gloucestershire Counselling Service

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

For the year ended 31 August 2024

Note
Income from:
Donations
3
Charitable activities:
4
Counselling
Training
Other trading activities
Investments
Other income
Total income
Expenditure on:
Raising funds
Charitable activities:
Counselling
Training
Total expenditure
6
Transfers between funds
Net movement in funds
7
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income / (expenditure)		 Restricted
£
£
-
35,541
101,443
567,949
-
186,815
-
760
-
27,257
10,696
101,443
829,018
-
51,437
152,262
764,381
-
169,313
152,262
985,131
(50,819)
(156,113)
(3,059)
3,059
(53,878)
(153,054)
70,085
686,065
16,207
533,011
Unrestricted		 Restricted
£
£
-
35,541
101,443
567,949
-
186,815
-
760
-
27,257
10,696
101,443
829,018
-
51,437
152,262
764,381
-
169,313
152,262
985,131
(50,819)
(156,113)
(3,059)
3,059
(53,878)
(153,054)
70,085
686,065
16,207
533,011
Unrestricted		 2024
Total
£
35,541
669,392
186,815
760
27,257
10,696
930,461
51,437
916,643
169,313
1,137,393
(206,932)
-
(206,932)
756,150
549,218		 2023
Total
£
104,523
799,986
206,304
2,108
21,276
-
1,134,197
51,437
764,381
169,313
985,131
(156,113)
3,059
(153,054)
686,065
533,011		 52,790
818,014
183,715
1,054,519
79,678
-
79,678
676,472
756,150

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 15 to the financial statements.

Other income is comprised of income received from the settlement of an insurance claim made in the year, which is disclosed in line with the Charities SORP (FRS102).

15

Gloucestershire Counselling Service

Balance sheet

As at 31 August 2024

Note
Fixed assets
Tangible fixed assets
10
Investments
Current assets
Debtors
11
Current asset investments
Cash at bank and in hand
Creditors: amounts due within 1 year
12
Net current assets
Net assets
14
Funds
15
Restricted funds
Unrestricted funds:
Designated funds
General funds
Total funds		 £
123,289
170,047
295,907
589,243
(254,004)		 2024
£
42,874
171,105
213,979
335,239
549,218
16,207
265,000
268,011
549,218		 2023
£
15,397
170,000
185,397
74,098
170,046
510,169
754,313
(183,560)
570,753
756,150
70,085
205,000
481,065
756,150

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 9 January 2025 and signed on their behalf by:

John Diamond

John Diamond Chair of Trustees

16

Gloucestershire Counselling Service

Statement of cash flows

For the year ended 31 August 2024

Cash used in operating activities:
Net movement in funds
Adjustments for:
Depreciation charges
Dividends, interest and rents from investments
Increase in debtors
Increase / (decrease) in creditors
Net cash used in operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Increase in non-current asset investments
Purchase of tangible fixed assets
Net cash (used in) / provided by investing activities
Decrease 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		 2024
£
(206,932)
23,440
(27,257)
(49,191)
70,444
(189,496)
27,257
(1,105)
(50,917)
(24,765)
(214,261)
680,215
465,954
295,907
170,047
465,954		 2023
£
79,678
14,264
(21,276)
(44,367)
(37,021)
(8,722)
21,276
-
(20,400)
876
(7,846)
688,061
680,215
510,169
170,046
680,215

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 2024

1. Accounting policies

a) Basis of preparation

Gloucestershire Counselling Service is a charitable company limited by guarantee registered in England and Wales. The registered office address is Alma House, 52-53 High Street, Stroud, Gloucestershire GL5 1AP.

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, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

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 2024

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:

2024 2023
Raising funds 4.5% 5.0%
Counselling 80.6% 77.6%
Training 14.9% 17.4%

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) Investments and current asset investments

Investments consist of cash held on deposit in interest bearing accounts. Such investments are measured at their fair value, and are split between current and non-current based on their maturity date. Maturity dates >1y are included in non-current asset investments.

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 2024

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 £11,739 (2023: £11,608).

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.

p) 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 2024

2. Prior period comparatives

Income from:
Donations
Charitable activities:
Counselling
Training
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities:
Counselling
Training
Total expenditure
Transfers between funds
Net movement in funds
Net income / (expenditure) and net movement in
funds		 Restricted
£
£
71,919
32,604
148,138
651,848
-
206,304
-
2,108
-
21,276
220,057
914,140
-
52,790
140,201
677,813
-
183,715
140,201
914,318
79,856
(178)
(14,635)
14,635
65,221
14,457
Unrestricted		 2023
Total
£
104,523
799,986
206,304
2,108
21,276
1,134,197
52,790
818,014
183,715
1,054,519
79,678
-
79,678

21

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2024

3. Donations

Donations
General donations
Grant income:
Barnwood Trust
Groundwork UK
Prior period comparatives
General donations
Grant income:
Barnwood Trust
Charities Aid Foundation
The Langtree Trust
Renishaw plc
Tesco		 Restricted Unrestricted
£
£
-
5,291
-
30,000
-
250
-
35,541
Restricted Unrestricted
£
£
-
854
-
30,000
71,919
-
-
500
-
500
-
750
71,919
32,604		 2024
Total
£
5,291
30,000
250
35,541
2023
Total
£
854
30,000
71,919
500
500
750
104,523

22

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2024

4. Income from charitable activities

Counselling:
Grant income
Office of the Police & Crime Commissioner (OPCC)
Contract income
NHS Integrated Care Board (ICB)
Counselling fees
Total counselling
Training:
Fees and contracts
Total training
Prior period comparatives
Counselling:
Grant income
Office of the Police & Crime Commissioner (OPCC)
Contract income
Gloucestershire County Council
NHS Integrated Care Board (ICB)
Counselling fees
Total counselling
Training:
Fees and contracts
Total training		 Restricted Unrestricted
£
£
101,443
-
-
59,250
-
508,699
101,443
567,949
-
186,815
-
186,815
Restricted Unrestricted
£
£
148,138
-
-
20,064
-
153,370
-
478,414
148,138
651,848
-
206,304
-
206,304		 2024
Total
£
101,443
59,250
508,699
669,392
186,815
186,815
2023
Total
£
148,138
20,064
153,370
478,414
799,986
206,304
206,304

5. Government grants

The charitable company receives government grants, defined as funding from Gloucestershire Public Health and the Office of the Police & Crime Commissioner to fund charitable activities. The total value of such grants in the period ending 31 August 2024 was £101,443 (2023: £148,138). There are no unfulfilled conditions or contingencies attaching to these grants.

23

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2024

6. Total expenditure

Total expenditure
Staff costs (note 8)
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
Bad debt
Sub-total
Allocation of support and governance costs
Total expenditure		 £
23,025
-
-
-
-
-
-
-
-
9,374
-
-
-
-
-
-
32,399
19,038
51,437
Raising funds		 £
577,384
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
577,384
339,259
916,643
Counselling		 £
106,648
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
106,648
62,665
169,313
Training		 £
224,791
11,881
53,694
363
8,753
17,095
3,945
7,558
21,643
-
29,458
186
11,103
6,463
23,440
589
420,962
(420,962)
-
Support and
governance		 £
931,848
11,881
53,694
363
8,753
17,095
3,945
7,558
21,643
9,374
29,458
186
11,103
6,463
23,440
589
2024 Total
1,137,393
-
1,137,393

Total governance costs were £7,500 (2023: £6,960).

24

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2024

6. Total expenditure (continued)
Prior year comparative
Staff costs (note 8)
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
Bad debt
Sub-total
Allocation of support and governance costs
Total expenditure		 £
22,495
-
-
-
-
-
-
-
-
13,908
-
-
-
-
-
36,403
16,387
52,790
Raising funds		 £
564,084
-
-
-
-
-
-
-
-
-
-
-
-
-
-
564,084
253,930
818,014
Counselling		 £
126,686
-
-
-
-
-
-
-
-
-
-
-
-
-
-
126,686
57,029
183,715
Training		 £
155,330
5,036
49,656
242
7,206
16,392
3,237
6,652
25,256
-
21,816
6,500
8,576
6,403
14,264
780
327,346
(327,346)
-
Support and
governance		 £
868,595
5,036
49,656
242
7,206
16,392
3,237
6,652
25,256
13,908
21,816
6,500
8,576
6,403
14,264
780
2023 Total
1,054,519
-
1,054,519

25

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2024

7. Net movement in funds

This is stated after charging / crediting:

Depreciation
Operating lease payments
Trustees' remuneration
Trustees' reimbursed expenses
Auditors' remuneration (excluding VAT):
Statutory audit
Consultancy services		 2024
£
23,440
16,908
Nil
196
6,250
357		 2023
£
14,264
41,770
Nil
34
5,800
-

During the year, one trustee was reimbursed £196 for travel expenses (2023: one trustee was reimbursed £34 for travel expenses).

In common with other charities of our size and nature we use our auditors to assist with the preparation of the financial statements. Our auditors have also provided consultancy services to the charity during the year.

8. Staff costs and numbers

Staff costs were as follows:

Staff costs and numbers
Staff costs were as follows:
Salaries and wages
Social security costs
Employer's pension
Total emoluments paid to staff were:		 2024
£
878,552
41,557
11,739
931,848		 2023
£
811,348
45,639
11,608
868,595

No employee earned more than £60,000 during the current or prior 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 and Operations and Head of Clinical Strategy and Development. The total employee benefits including employer national insurance contributions paid to the key management personnel in the year ending 31 August 2024 was £124,068 (2023: £122,114).

Staff numbers are as follows:

Average head count
Full time equivalent		 2024
No.
83.7
42.3		 2023
No.
89.8
27.8

26

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2024

9. Taxation

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

10. Tangible fixed assets

Cost
At 1 September 2023
Additions in year
At 31 August 2024
Depreciation
At 1 September 2023
Charge for the year
At 31 August 2024
Net book value
At 31 August 2024
At 31 August 2023
11. Debtors
Trade debtors
Prepayments
Other debtors		 £
13,733
-
13,733
12,153
998
13,151
582
1,580
Office
equipment		 £
77,605
50,917
128,522
63,788
22,442
86,230
42,292
13,817
2024
£
79,644
3,885
39,760
123,289
Computer
equipment		 Total
£
91,338
50,917
142,255
75,941
23,440
99,381
42,874
15,397
2023
£
52,205
7,191
14,702
74,098

27

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2024

12. Creditors: amounts due within 1 year

Trade creditors
Deferred income*
Accruals
PAYE and NI
Other creditors		 2024
£
13,320
174,311
25,639
39,458
1,276
254,004		 2023
£
694
145,482
22,913
14,432
39
183,560

*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.

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		 2024
£
145,482
(145,482)
174,312
174,312		 2023
£
166,396
(166,396)
145,482
145,482

13. 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		 2024
2023
£
£
38,305
16,908
34,488
-
72,793
16,908
Property		 2024
2023
£
£
38,305
16,908
34,488
-
72,793
16,908
Property
16,908

28

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2024

14. Analysis of net assets between funds

Fixed assets
Investments
Net current assets
Net assets at 31 August 2024
Prior period comparatives
Fixed assets
Investments
Net current assets
Net assets at 31 August 2023		 £
-
-
16,207
16,207
£
-
-
70,085
70,085
Restricted
funds
Restricted
funds		 £
-
-
265,000
265,000
£
-
-
205,000
205,000
Designated
funds
Designated
funds		 £
42,874
171,105
54,032
268,011
£
15,397
170,000
295,668
481,065
General
funds
General
funds		 £
42,874
171,105
335,239
Total
funds
549,218
£
15,397
170,000
570,753
Total
funds
756,150

29

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2024

15. Movements in funds

£
Restricted funds:
67,005
St. James's Place
3,080
Total restricted funds
70,085
Unrestricted funds:
Designated funds
180,000
-
25,000
Total designated funds
205,000
General funds
481,065
Total unrestricted funds
686,065
Total funds
756,150
At 1
September
2023
Building maintenance
and repairs reserve
Counselling services
reserve 23/24
Counselling services
reserve 24/25
Office of the Police &
Crime Commissioner		 Income
£
101,443
-
101,443
-
-
-
-
829,018
829,018
930,461		 £
(147,232)
(5,030)
(152,262)
-
-
(29,458)
(29,458)
(955,673)
(985,131)
(1,137,393)
Expenditure		 £
(5,009)
1,950
(3,059)
(180,000)
240,000
29,458
89,458
(86,399)
3,059
-
Transfers
between
funds		 £
16,207
-
At 31
August
2024
16,207
-
240,000
25,000
265,000
268,011
533,011
549,218

Purposes of restricted funds

Office of the Police & Crime Commissioner - 12 weeks fully funded counselling for victims of sexual abuse and domestic abuse, plus the management and administration costs associated with delivering this service.

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

Purposes of designated funds

Counselling services reserves - to cover the funding shortfall for subsidised counselling services budgeted for the 23/24 amd 24/25 financial year.

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

Transfers between funds

The transfer from restricted funds to general funds represents legitimate restricted expenditure incurred in prior periods not recognised in earlier financial statements.

30

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2024

15. Movements in funds (continued) Prior period comparatives

£
Restricted funds:
Charities Aid Foundation
(14,963)
6,339
13,488
Total restricted funds
4,864
Unrestricted funds:
Designated funds
-
25,000
Total designated funds
25,000
General funds
646,608
Total unrestricted funds
671,608
Total funds
676,472
At 1
September
2022
Building maintenance
and repairs reserve
Office of the Police &
Crime Commissioner
St. James's Place
Counselling services
reserve		 Income
£
71,919
148,138
-
220,057
-
-
-
914,140
914,140
1,134,197		 £
(42,321)
(87,472)
(10,408)
(140,201)
-
-
-
(914,318)
(914,318)
(1,054,519)
Expenditure		 £
(14,635)
-
-
(14,635)
180,000
-
180,000
(165,365)
14,635
-
Transfers
between
funds		 £
-
67,005
3,080
At 31
August
2023
70,085
180,000
25,000
205,000
481,065
686,065
756,150

16. Related party transactions

Nicola De Iongh, former trustee, is also on the board of Gloucestershire Health and Social Care NHS Foundation Trust (the Trust). Trustees, Sam Clark-Stone and Jim Laidlaw are also employees of the Trust. During the year the Trust awarded a grant of £10,000 (2023: £nil) to Gloucestershire Counselling Service. No amounts were outstanding at the year end.

31