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2025-08-31-accounts

Company no. 04754643 Charity no. 1109904

Gloucestershire Counselling Service Annual Report and Audited Accounts 31 August 2025

Report of the trustees For the year ended 31 August 2025

Gloucestershire Counselling Service

Report of the trustees for the year ended 31 August 2025

The trustees present their report and the audited financial statements for the year ended 31 August 2025. Reference and administrative information set out on page 19 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended PracticeAccounting and Reporting by Charities (effective January 2019).

Our Vision

A future where people feel empowered and enabled to make lasting and meaningful change in their lives.

Our Guiding Value

To Meet People Where They Are – geographically, emotionally,

psychologically and therapeutically.

Our Purpose

We aim to achieve our vision by providing access to affordable high quality counselling services. We will provide the best training we can to ensure our services have the impact on people’s lives that help us all to thrive.

Our Priorities

Access | Quality | Impact

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 1

Report of the trustees For the year ended 31 August 2025

Contents

ents
Chairs’ introduction 3
Chief Executive’s review 3
Voices of our clients 5
Our impact 6
UN Sustainable Development Goals 6
Counselling service impact 8
Impact stories 9
Training service impact 10
The world around us 11
Strategy on a Page 13
Structure, governance and management 14
Fundraising 16
Financial review 16
Plans for the future 17
Reserves policy 18
Reference and administrative details 19
Statement of responsibilities of the Trustees 20
Independent auditor’s report 22
Financial statements 26

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 2

Report of the trustees For the year ended 31 August 2025

Chairs’ Introduction

We are delighted to present our annual report for 2024/25.

This has been a year of fresh perspectives and new ideas for GCS, with the welcome of new Trustees, the election of new co-Chairs, the selection of a new Treasurer and the appointments of an interim CEO and a new senior leadership team.

We took the opportunity to review and refresh our strategic ambitions – focussing on three key themes of Access, Quality and Impact - and made significant strides towards a more secure financial footing for our work. We look forward to bedding in a refreshed and more streamlined organisational structure in 2025/26 and exploring opportunities to evolve our approach to meeting the needs of people and communities across Gloucestershire.

GCS continues to be recognised as a BACP-Accredited Adult Counselling Service, delivering BPC-Accredited training in psychodynamic counselling skills.

John Diamond and Kirsty Button

Co-Chairs of Trustees

CEO’s Review

It has been our privilege in 2024/25 to support 1,145 people accessing 12,423 counselling sessions, 80% of which we are proud to have supported with either fully-funded or subsidised counselling.

2024/25 saw the continuation of our long-running contracted work for the NHS and Ministry of Justice, providing fully-funded counselling for people who have experienced sexual violence and domestic abuse. We are particularly excited to have further developed our close association with Gloucestershire Rape and Sexual Abuse Centre (GRASAC) in providing counselling and EMDR therapy under their NHS contract to support people who have experienced sexual violence. This significant investment over three years allows us to respond more coherently to the endemic challenge of violence and abuse, offering structured services for people ranging from stabilisation support through to the prospect of recovery from traumatic experience. Breaking intergenerational cycles of abuse and trauma is fundamental to the foundations of GCS and we are delighted to be working with GRASAC to deliver this vital and meaningful work.

We also worked with dozens of other charitable organisations across the county with signposting and referral pathways into our services, and we continue to seek opportunities to work in partnership with others to meet the needs of the people and communities that they advocate for and represent.

Our 30+ year partnership with a charitable trust allowed us to offer reduced fee counselling to 50+ patients a year referred from a GP practice in the Forest of Dean.

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 3

Report of the trustees

For the year ended 31 August 2025

With sessions delivered across the county in Stroud, Cheltenham, Gloucester, Tewkesbury and Cirencester, as well as online, our reach is firmly established. With the support of 60+ highly trained counsellors, our work continues with adults, young people and couples as well as delivering services in schools and workplaces across the county.

GCS has also trained several generations of counsellors across Gloucestershire for over 40 years, with our diploma graduates woven deeply into the fabric of the county’s mental health and wellbeing networks. In 2024/25 we taught 82 people across our Certificate and Diploma courses, with 41 people achieving their Certificates in Counselling Skills and 10 people reaching the end of their three-year Diploma in Psychodynamic Counselling Skills to become fully qualified counsellors.

As one of the few counselling organisations still to be offering open-ended counselling alongside our time-limited work, we continue to provide services that are difficult to access via the NHS or from other statutory services. Addressing this gap is vital for those that need a different kind of support, whether from personal choice or also because other options have not managed to meet them where they are emotionally, psychologically or therapeutically.

Our work thrives on the generosity of others and with more funding we can do so much more.

Edward Weir

Chief Executive Officer

Thank-you

us and supported our work in 2024/25:

To our hidden community who come to us for counselling support. Counselling happens mostly in quiet, private spaces – rightly hidden from view. We see you and hear you.

.

To those that commission our services: Gloucestershire ICB; Gloucestershire Rape and Sexual d all those that come to us for other professional services.

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 4

Report of the trustees

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Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 5

Report of the trustees

For the year ended 31 August 2025

Our Impact

We measure our impact in three ways:

From narrative feedback from people we work with

CORE-10 is a widely used clinical measurement tool in statutory and voluntary sector mental health services, providing a psychological assessment measuring levels of emotional distress. It uses 10 questions to examine thoughts, feelings and behaviours in key areas such as anxiety, depression, functioning and risk, arriving at an overall indication of distress.

We use CORE-10 scores to measure distress at the start, during, and end of counselling, enabling us to evaluate outcomes. A reduction in CORE-10 scores reflects:

Greater wellbeing and resilience

In 2025/26, we began to explore how our work aligns to UN Sustainable Development

Goals, where global partnerships at large translate into local delivery.

SDG3 – Good Health and Wellbeing

83% improvement in the CORE-10 outcome measure (year to Dec 2025) for people who have experienced domestic abuse and sexual violence.

74% improvement in the CORE-10 outcome measure (year to Dec 2025) for people who received support through our general adult counselling service.

1,145 direct beneficiaries (people who received counselling).

1,603 indirect beneficiaries (estimated) *

SDG4 – Quality Education

41 trainees worked towards their BCP-accredited GCS Diploma in Psychodynamic Counselling Skills.

10 trainees graduated as qualified psychodynamic counsellors, meeting criteria to become registered members of BACP and BPC.

41 people awarded the GCS Certificate in Counselling Skills, completing the foundation year for the GCS Diploma in Psychodynamic Counselling Skills.

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 6

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For the year ended 31 August 2025

SDG10 – Reduced Inequalities

919 people (80% of people seen) received subsidised or fully-funded counselling in 2024/25. Service reached across the county, with 19% seen online.

69% of counselling sessions were subsidised, supporting 60% of self-funding clients.

70:30 ratio of female/male across the service.

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 7

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Our Counselling Service Impact – meeting people where they are

Breakdown of clients requests of location to be seen

----- Start of picture text -----
Cheltenham
18%
Cheltenham
Stroud
Cirencester
17%
Tewkesbury Cirencester Gloucester
5%
5%
Remote
Remote Tewkesbury
Gloucester
19%
36% Stroud
----- End of picture text -----

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 8

Report of the trustees For the year ended 31 August 2025

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 9

Report of the trustees

For the year ended 31 August 2025

Our Training Service Impact – developing the mental health

workforce for Gloucestershire

Throughout 2024/25 GCS has continued to train counsellors through our long-established training service. This remains a vital aspect of our work, 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 41 trainees working towards their Level 4/5 counselling qualifications, with 10 trainees graduating as qualified psychodynamic counsellors. Our robust training programme equips people with the theoretical knowledge, practical skills, and emotional resilience needed to navigate the challenges of professional counselling.

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. Each of our trainees contribute 200 client hours of support within Gloucestershire over the duration of their three-year training. This includes placements with other local counselling organisations, allowing GCS to contribute an average of 2,400 low-cost hours per annum to the local counselling economy within numerous counselling organisations across the county. Many of our trainees go on to work within the local area, strengthening the network of mental health professionals available to our communities.

We remain committed to delivering accredited training of the highest quality, 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.

GCS offers a range of skills-based courses, including our well-established Level 2/3 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.

2024/2025 saw 41 people completing the Certificate in Counselling Skills, building on our work last year to improve the reach of the course to students across the county.

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Report of the trustees For the year ended 31 August 2025

The World Around Us

As people across Gloucestershire continue to grapple with an uncertain world, with various financial crises merging into a prolonged cost of living crisis that reaches into all of our lives, our long-standing mental health crisis continues. Huge pressures are being experienced by our children within schools and within our families. Those that work to provide vital support to those in need are stretched to the limit, and access to services – and hope – can sometimes seem harder than ever. Demand for mental health support is increasing while resources to share the weight are shrinking.

Gloucestershire will also be witnessing significant changes across our key institutions over the next three years, with major structural changes to our local NHS services and big reorganisations of local government. Change brings uncertainty, and uncertainty breeds anxiety. It has never felt more vital to have a robust, responsive, accessible and compassionate charitable sector to help fill the gaps between service provision and the needs of people within our communities.

GCS has a role to play, along with our statutory, voluntary and charitable companions across Gloucestershire, in helping to heal our fractured support systems. We do this best by meeting people where they are – geographically, emotionally and psychologically – and by supporting people in their recovery from their difficult experiences of life. This only happens by working together in partnership with others.

Counsellors and the people they support form therapeutic partnerships all the time – it is the essence of the counselling alliance, where trust and understanding starts to emerge and where we begin to experience the therapeutic effects of changes in the ways in which we relate to our experiences. Counselling offers time out to see this, and another set of ears to help us hear.

At GCS, we begin from this understanding in reaching out to partner with other organisations that offer vital support for people. We know that when fragile systems struggle and break, it falls to those that can help to pick up the pieces, to contain difficult feelings, and to prevent downward spirals towards collapse. By working together to improve access to the right support at the right time, we can find better ways to respond to the changes, uncertainties and anxieties that we face.

As with many charities across Gloucestershire and across the UK, GCS has been affected by a significant downturn in charitable donations, changes in the pattern of traditional Trust and Foundation grant funding and reductions in contracted income from statutory services. As income has reduced, costs have increased due to the various pressures that drive inflation.

At the same time, we have also seen an increase in presentations from people with significant therapeutic need, whilst also witnessing a growth in the availability of short-term counselling, whether via employee assistance programmes or from AI support.

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 11

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We love the breadth of access and options that this provides for people. Alongside this, we also cherish the opportunity to serve our local communities – meeting people where they are.

With this at the front and centre of our focus, we took the opportunity during the summer of 2025 to refresh our strategy.

Our Strategy

Throughout the spring and early summer of 2025, we engaged with a range of stakeholders to better understand our external landscape, current strengths and evolving counselling and therapeutic needs. Our Strategy-on-a-Page articulates the broad scope of our ambitions for the next 3-5 years and the areas where we feel our focus needs to be. As we move into 2025/26, we will define the specific delivery tasks and the scheduling of these over the course of the coming months and years. This will involve a balancing of priorities based on linking development to targeted fundraising and commissioning opportunities. Our strategic positioning will help us to demonstrate our relevance within our communities and within the wider mental health support agenda.

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 12

Report of the trustees For the year ended 31 August 2025

Strategy on a Page

Our Vision

meaningful change in their lives.

Our Guiding Value

To Meet People Where They Are –

Our Purpose

services. We will provide the best training we can to ensure our services have the impact on people’s lives that help us all to thrive.

Access

aking the case for counselling

Aligning our counselling service to deliver secondary social outcomes, such as working with

homelessness and unemployment

Taking a strategic approach to whole-system ethos to the development and delivery of people-centred services

Recognising three core elements to our work: working with trauma, including adverse childhood experiences; suicide

Quality

Ensuring our counselling and training is of the highest

Ensuring our counselling and training services develop to meet the needs of our local

Providing professional development and specialist training support for counsellors within Gloucestershire

aintaining standards of our training and counselling services

Impact

Aligning access with quality to ensure our services are as

on mental health and capacity to live well

through impact, aligned with UN SDG3 Good health and

Our Enablers

Governance | Fundraising | Partnerships | DEIB | Data | Digital/AI Engagement | Co-

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Report of the trustees

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Our Structure, Governance & 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 four Trustees, comprising 2 x Co-Chairs, Treasurer and one other. Our Interim Chair, Treasurer and four Trustees resigned during the year, marking a significant period of transition and renewal in our Board membership. We were delighted to welcome Kirsty Button and Sara Smalley as new members of the Board, with Kirsty joining John Diamond as Co-Chair and Sara becoming Treasurer.

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, with an emphasis on ensuring a breadth of skills and experience across the range of Charity governance functions and knowledge and experience relevant to the context within which GCS operates. Vacancies are promoted across a variety of networks across the county, with applicants selected via written application and interview by the Chair and CEO. Recommendations are then made to the Board, with outcomes confirmed by Board vote.

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.

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 14

Report of the trustees

For the year ended 31 August 2025

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.

The trustees are responsible for the strategic direction of the charity, delegating day-to-day decision making and operational responsibilities to the CEO 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 those undertaking similar activities.

Our counselling service is a British Association for Counselling and Psychotherapy (BACP) Accredited Adult Counselling Service. This accreditation requires the charity to adhere to high levels of professional standards and ethics. GCS is also a Member Institute of the British Psychoanalytic Council (BPC), which accredits the GCS Diploma in Counselling and offer professional accreditation to qualified counsellors.

Heading into 2025/26, our restructured organisational chart is as follows:

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 15

Report of the trustees For the year ended 31 August 2025

Our Objectives & Activities

The charitable objectives of GCS 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

  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 professional and accessible counselling services which are 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.

Our Fundraising

The fundraising landscape continues to be challenging across the charity sector, with traditional grant funding from Trusts and Foundations becoming increasingly difficult to access. A number of funders that had previously supported the work of GCS have changed their criteria and moved away from funding counselling organisations. The Trustees decided on a new approach towards the end of 2024/25, bringing fundraising back inhouse. Having reviewed our strategic priorities within a changing landscape, a refreshed case for support will be developed to align our ambitions for Access, Quality and Impact with different approaches to charitable fundraising. Key to this will be establishing a better understanding of our social impact and the social value of our work and how we can best present this to the world.

Our registration with the Fundraising Regulator establishes the standards we follow in all our fundraising work.

Our Financial Review

GCS income comes from a variety of sources, the majority of which is self-generated through client fees, client contributions to subsidised sessions, and income from training.

Income is received from:

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 16

Report of the trustees

For the year ended 31 August 2025

We supported 60% of self-funding clients with subsidised counselling rates. This is down from 87% in 2023/24, demonstrating the considerable gap between funding support and the level of need for counselling within our communities. Whilst fundraising income has helped us to provide subsidised counselling in the past, the reality is that GCS has largely been covering these costs from reserves for the last three years. As the reserves diminish, our capacity to offer support is reducing.

Our total income in 24/25 was £917k (23/24: £930k) against total expenditure of £1,049k (23/24: £1,137k), resulting in a deficit of £132k (23/24: deficit of £207k).

At the year end, we held £417k of reserves, of which £17k was restricted, £70k was designated, and £330k was held in general funds.

Our Plans for the Future

In our annual report for 2023/24, we looked ahead to focussing on finding sustainable ways to continue providing accessible counselling services to the communities of Gloucestershire. As this challenge continues, our plans for 2025/26 are to revisit and refresh our business model for providing support. This follows considerable work in 2024/25 to review and rediscover our sense of purpose, agree our strategic ambitions, and to lay the foundations for a more financially stable and secure future. The latter has involved significant reductions in core overhead costs, a reorganisation of our staffing model and a 30% reduction in our staffing headcount.

Our reserves – and our resolve – will be tested in 2025/26, and we need to emerge knowing that our services are relevant, coherently delivered and viable for the future of GCS. This is about more than expenditure controls and a reliance on the generosity of others; it is about us looking inwards to understand ourselves better and then having the courage to confront and embrace change. The symmetry with the journeys of the people we support offers a powerful insight into our shared experiences in a changing world and speaks loudly to the nature of both the challenges and opportunities we face. By focussing on Access, Quality and Impact, our aim is to ensure that we continue to offer opportunities for meaningful and sustainable change for people across the county, just as we seek meaningful and sustainable change for ourselves as an organisation.

As we look forward to the year ahead, our immediate aim is to expand our pathways for people to access counselling. We will do this by continuing to listen to others to better understand the nature of the support that people need and want and where people encounter gaps in access to professional psychotherapeutic support.

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 17

Report of the trustees

For the year ended 31 August 2025

We will continue to make the case for counselling as a key intervention in supporting people to live well, particularly where their capacity to do so is negatively impacted by experiences of abuse, transgenerational trauma, poor mental health, diminished sense of wellbeing and neurodivergence. This becomes our local Gloucestershire-based contribution to addressing key national statutory priorities, from the NHS 10-year plan for preventing illhealth and transitioning to community-based health and care, to key societal challenges related to homelessness, unemployment, isolation and inactivity.

We will open our arms to corporate partnerships with those aspiring to deliver social impact and value that aligns to UN Sustainable Development Goals SDG3, SDG4 and SDG10.

We will also be paying close attention to ensuring that the quality of the counselling and training services that we offer are appropriate for the experiences that people bring to us. By aligning access with quality, our aim is to ensure that we are helping people to find the outcomes that they want and need, and that our services are as impactful as possible for the people and communities that we support. This means adapting our training in line with emerging evidence of effective talking therapeutic interventions, incorporating insights from neuropsychology, and in aligning with the developing context of the SCoPEd framework and future potential models of sector regulation.

Our 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 has therefore designated £50,000 to cover the cost of providing subsidised counselling.

GCS is committed to developing its staff to ensure that skills and understanding are aligned with both client needs and the emerging evidence-base of good practice and clinically effective work, alongside sound administrative practice. GCS has therefore designated £10,000 to cover the costs of training and CPD for GCS staff.

GCS is committed to remunerating staff appropriately for their work. £10,000 is therefore designated to cover the costs of a potential staff pay award.

This brings the total of designated reserves to £70,000.

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 (excluding fixed assets) were £308,000 which covers a little over three months of the budgeted operating costs for 2025/2026, and is therefore in line with the organisation’s policy.

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 18

Report of the trustees For the year ended 31 August 2025

Reference & Administrative Details

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 Registered Company Number: 4754643 Registered Charity Number: 1109904 Registered office and Alma House operational address: 52/53 High Street Stroud Gloucestershire GL5 1AP

Trustee Board and Company Directors

John Diamond Chair (10 December 2024) Kirsty Button Co-Chair (27 March 2025) Sara Smalley Trustee & Treasurer (1 June 2025) Hannah Lim Trustee Rachel Poynor Trustee Nigel Brabbins Trustee & Treasurer Edward Weir Trustee Sam Clark-Stone Trustee & Interim Chair Jim Laidlaw Trustee

Appointed 1 January 2024 Appointed 9 January 2025 Appointed 9 January 2025 Appointed 5 April 2023 Resigned September 2025 Resigned 2 May 2025 Resigned 27 March 2025 Resigned 16 December 2024 Resigned 9 December 2024

Anne-Marie Bignell Company Secretary Emily Maynard Company Secretary

Resigned 2 June 2025 Appointed 2 June 2025

Senior Leadership Team

Edward Weir Interim Chief Executive Officer Emily Maynard Head of Finance & Operations Nicola Stait Head of Clinical and Training Services Annie Smith Head of Fundraising, Marketing and Engagement Fiona Phelps Chief Executive Officer Resigned 11 January 2025 Anne-Marie Bignell Head of Finance Resigned 21 February 2025 Jessica Sullivan Head of Training Redundancy November 2025 Rebecca Budd Head of Operations Redundancy December 2025

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 19

Report of the trustees For the year ended 31 August 2025

Auditors Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD
Bankers Santander UK plc The Charity Bank
2 Triton Square Fosse House
Regent's Place 182 High Street
London Tonbridge
NW1 3AN TN9 1BE
Aldermore Redwood Bank
1st Floor, Block B The Nexus Building
Western House Broadway
Lynch Wood Letchworth Garden City
Peterborough Hertfordshire
PE2 6FZ SG6 3TA
Hampshire Trust Bank United Trust Bank
80 Fenchurch Street 1 Ropemaker Street
London London
EC3M 4BY EC2Y 9AW

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 Trustee Board 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:

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 20

Report of the trustees

For the year ended 31 August 2025

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.

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 total number of such guarantees at 31 August 2025 was 5.

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 re-appointed as the charitable company’s auditors during the year and have expressed their willingness to act in that capacity.

Approved by the trustees on 22 May 2026 and signed on their behalf by:

John Diamond – Co-Chair of Trustees

Kirsty Button – Co-Chair of Trustees

Gloucestershire Counselling Service. Registered Company no. 04754643. Charity number 1109904 21

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 2025 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:

have been prepared in accordance with the requirements of the Companies Act 2006.

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.

22

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.

23

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;

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.

24

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 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 members those matters we are required to state to them in an 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 members as a body, for our audit work, for this report, or for the opinions we have formed.

Date: 22 May 2026

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

25

Gloucestershire Counselling Service

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

For the year ended 31 August 2025

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
7
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income / (expenditure) and
net movement in funds		 Restricted
£
£
-
48,693
43,639
565,234
-
237,821
-
1,014
-
19,592
894
43,639
873,248
-
80,238
42,615
692,137
-
233,912
42,615
1,006,287
1,024
(133,039)
16,207
533,011
17,231
399,972
Unrestricted		 Restricted
£
£
-
48,693
43,639
565,234
-
237,821
-
1,014
-
19,592
894
43,639
873,248
-
80,238
42,615
692,137
-
233,912
42,615
1,006,287
1,024
(133,039)
16,207
533,011
17,231
399,972
Unrestricted		 2025
Total
£
48,693
608,873
237,821
1,014
19,592
894
916,887
80,238
734,752
233,912
1,048,902
(132,015)
549,218
417,203		 2024
Total
£
35,541
669,392
186,815
760
27,257
10,696
930,461
80,238
692,137
233,912
1,006,287
(133,039)
533,011
399,972		 51,437
916,643
169,313
1,137,393
(206,932)
756,150
549,218

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.

26

Gloucestershire Counselling Service

Balance sheet

As at 31 August 2025

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		 £
125,496
256,244
140,600
522,340
(127,173)		 2025
£
22,036
-
22,036
395,167
417,203
17,231
70,000
329,972
417,203		 2024
£
42,874
171,105
213,979
123,289
170,047
295,907
589,243
(254,004)
335,239
549,218
16,207
265,000
268,011
549,218

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 22 May 2026 and signed on their behalf by:

John Diamond Co-Chair of Trustees

Kirsty Button Co-Chair of Trustees

27

Gloucestershire Counselling Service

Statement of cash flows

For the year ended 31 August 2025

Cash used in operating activities:
Net movement in funds
Adjustments for:
Depreciation charges
Dividends, interest and rents from investments
Increase in debtors
(Decrease) / increase in creditors
Net cash used in operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Decrease / (increase) in non-current asset investments
Purchase of tangible fixed assets
Net cash provided by / (used in) 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		 2025
£
(132,015)
24,715
(19,592)
(2,207)
(126,831)
(255,930)
19,592
171,105
(3,877)
186,820
(69,110)
465,954
396,844
140,600
256,244
396,844		 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

'Cash equivalents' comprises current asset investments disclosed on the balance sheet, as well as highly liquid investments disclosed as cash at bank and in hand on the balance sheet.

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

28

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2025

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.

29

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2025

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:

2025 2024
Raising funds 7.7% 4.5%
Counselling 70.0% 80.6%
Training 22.3% 14.9%

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 greater than 1 year 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.

30

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2025

1. Accounting policies (continued)

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.

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 £12,148 (2024: £11,739).

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).

31

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2025

2. Prior period comparatives: statement of financial activities

Income from:
Donations
Charitable activities:
Counselling
Training
Other trading activities
Investments
Other income
Total income
Expenditure on:
Raising funds
Charitable activities:
Counselling
Training
Total expenditure
Net expenditure
Transfers between funds
Net movement in funds		 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)
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)

32

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2025

3. Donations

General donations
Grant income:
Barnwood Trust
Prior period comparative
General donations
Grant income:
Barnwood Trust
Groundwork UK		 Restricted Unrestricted
£
£
-
16,205
-
32,488
-
48,693
Restricted Unrestricted
£
£
-
5,291
-
30,000
-
250
-
35,541		 2025
Total
£
16,205
32,488
48,693
2024
Total
£
5,291
30,000
250
35,541

33

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2025

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 comparative
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		 Restricted Unrestricted
£
£
43,639
-
-
60,000
-
505,234
43,639
565,234
-
237,821
-
237,821
Restricted Unrestricted
£
£
101,443
-
-
59,250
-
508,699
101,443
567,949
-
186,815
-
186,815		 2025
Total
£
43,639
60,000
505,234
608,873
237,821
237,821
2024
Total
£
101,443
59,250
508,699
669,392
186,815
186,815

5. Government grants

The charitable company receives government grants, defined as funding from the Office of the Police & Crime Commissioner to fund charitable activities. The total value of such grants in the period ending 31 August 2025 was £43,639 (2024: £101,443). There are no unfulfilled conditions or contingencies attaching to these grants.

34

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Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2025

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		 2025
£
24,715
38,305
Nil
Nil
6,750
-		 2024
£
23,440
16,908
Nil
196
6,250
357

In the prior year, 1 trustee was reimbursed £196 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.

8. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Employer's pension
Redundancy		 2025
£
774,512
47,044
12,148
860
834,564		 2024
£
878,552
41,557
11,739
-
931,848

Redundancy and termination costs in the year totalled £860 and solely comprised of statutory redundancy payments (2024: £nil).

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, Head of Clinical Strategy and Development, Head of Clinical Services and Head of Operations. The total employee benefits including employer national insurance contributions paid to the key management personnel in the year ending 31 August 2025 was £192,539 (2024: £124,068).

Staff numbers are as follows:

Average head count 2025
No.
74.2		 2024
No.
83.7

37

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2025

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 2024
Additions in year
Disposals in year
At 31 August 2025
Depreciation
At 1 September 2024
Charge for the year
On disposal
At 31 August 2025
Net book value
At 31 August 2025
At 31 August 2024
11. Debtors
Trade debtors
Prepayments
Other debtors		 £
13,733
-
-
13,733
13,151
582
-
13,733
-
582
Office		 £
128,522
3,877
(3,576)
128,823
86,230
24,133
(3,576)
106,787
22,036
42,292
2025
£
31,079
29,684
64,733
125,496
Computer		 Total
£
142,255
3,877
(3,576)
142,556
99,381
24,715
(3,576)
120,520
22,036
42,874
2024
£
79,644
3,885
39,760
123,289

38

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2025

12. Creditors: amounts due within 1 year

Trade creditors
Deferred income*
Accruals
PAYE and NI
Other creditors		 2025
£
15,224
74,974
22,595
13,705
675
127,173		 2024
£
13,320
174,311
25,639
39,458
1,276
254,004

*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		 2025
£
174,311
(174,311)
74,974
74,974		 2024
£
145,482
(145,482)
174,311
174,311

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		 2025
2024
£
£
38,283
38,305
-
34,488
38,283
72,793
Property

39

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2025

14. Analysis of net assets between funds

Fixed assets
Investments
Net current assets
Net assets at 31 August 2025
Prior period comparatives
Fixed assets
Investments
Net current assets
Net assets at 31 August 2024		 £
-
-
17,231
17,231
£
-
-
16,207
16,207
Restricted
funds
Restricted
funds		 £
-
-
70,000
70,000
£
-
-
265,000
265,000
Designated
funds
Designated
funds		 £
22,036
-
307,936
329,972
£
42,874
171,105
54,032
268,011
General
funds
General
funds		 £
22,036
-
395,167
417,203
£
42,874
171,105
335,239
549,218
Total
funds
Total
funds

40

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2025

15. Movements in funds

£
Restricted funds:
16,207
Total restricted funds
16,207
Unrestricted funds:
Designated funds
240,000
25,000
-
Training & development
-
Pay award
-
Total designated funds
265,000
General funds
268,011
Total unrestricted funds
533,011
Total funds
549,218
Counselling services
reserve 24/25
Subsidised counselling
fund
Office of the Police &
Crime Commissioner
At 1
September
2024
Building maintenance
and repairs reserve		 Income
£
43,639
43,639
-
-
-
-
-
-
873,248
873,248
916,887		 £
(42,615)
(42,615)
(143,180)
(20,042)
-
-
-
(163,222)
(843,065)
(1,006,287)
(1,048,902)
Expenditure		 £
-
-
(96,820)
(4,958)
50,000
10,000
10,000
(31,778)
31,778
-
-
Transfers
between
funds		 £
17,231
17,231
-
-
50,000
10,000
10,000
70,000
329,972
399,972
417,203
At 31
August
2025

Purposes of restricted funds

Office of the Police & Crime Commissioner - a grant to fully fund counselling for victims of sexual abuse and domestic abuse, plus the management and administration costs associated with delivering this service.

Purposes of designated funds

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

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

Subsidised counselling fund - to cover the cost of providing subsidised counselling in 25/26.

Training & development - for staff training and development in 25/26.

Pay award - to cover the costs of a potential staff pay award in 25/26.

Transfers between funds

There are transfers between restricted and general funds in the prior year only.

41

Gloucestershire Counselling Service

Notes to the financial statements

For the year ended 31 August 2025

15. Movements in funds (continued) Prior period comparatives

£
Restricted funds:
67,005
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
Office of the Police &
Crime Commissioner
St. James's Place
Counselling services
reserve 23/24
Building maintenance
and repairs reserve
Counselling services
reserve 24/25
At 1
September
2023		 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
-
16,207
-
240,000
25,000
265,000
268,011
533,011
549,218
At 31
August
2024

16. Related party transactions

There were no related party transactions in the current year. In the prior year, the charity received a grant of £10,000 from Gloucestershire Health and Social Care NHS Foundation Trust, of which a former trustee of the charity was also on the board.

42