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← Affordable Counselling Epping Forest

2025-03-31-accounts

Registered number: 05785768 Charity number: 1118296

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Company, its Trustees and Advisers 1
Trustees' Report 2 - 3
Trustees' Responsibilities Statement 4
Accountants' Report 5
Statement of Financial Activities 6
Balance Sheet 7 - 8
Notes to the Financial Statements 9 - 17
The following pages do not form part of the statutory financial statements:
Charity Detailed Income and Expenditure Account and Summaries

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees D Allum
Dr D Barker (deceased 6 August 2025)
Rev A Caw (resigned 5 December 2024)
M P Callow
S R Everitt
R J Walters
J M Walters
B Collins
Company registered
number
05785768
Charity registered
number
1118296
Registered office
St John's House
St John's Road
Epping
Essex
CM16 5DN
Accountants
Haslers
Chartered Accountants
Old Station Road
Loughton
Essex
IG10 4PL

Page 1

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report together with the financial statements of the Company for the 1 April 2024 to 31 March 2025. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The charities objectives are the preservation and protection of the good mental and physical health of families and individuals through the provision of support and counselling services in accordance with Christian principles.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Achievements and performance

a. Main achievements of the Company

In 2024-25 the charity was able to expand its operations from eighteen to twenty-one sessions of counselling offered weekly at The Box, Epping, Hazelwood Children’s Centre, Waltham Abbey, the Chigwell Parish Community Hub, and in addition at Oakwood Hill Community Hub, Loughton. In this way the charity continued to meet enquiries from all parts of the Epping Forest District. The increased demand for the service due to heightened mental health issues caused by the on-going cost-of-living crisis has continued. The service is evaluated regularly and clients continue to demonstrate a high level of satisfaction in the feedback forms they have completed.

Financial review

a. Finance

The charity exists to offer counselling to those who cannot afford full counsellor fees. The operation is funded by investment interest and donations from clients and grant funding. These limited funds are carefully managed. Costs have been kept to a minimum, and new savings and sources of income are regularly sought.

Page 2

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

a. Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Approved by order of the members of the board of Trustees on 4 December 2025 and signed on their behalf by:

J M Walters

(Chair of Trustees)

Page 3

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025

The Trustees (who are also the directors of the Company 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 (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on 4 December 2025 and signed on its behalf by:

J M Walters (Chair of Trustees)

Page 4

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

ACCOUNTANTS' REPORT FOR THE YEAR ENDED 31 MARCH 2025

Accountants' Report to the Members on the preparation of the unaudited accounts of Affordable Counselling Epping Forest for the year ended 31 March 202 5

In order to assist you to fulfil your duties under the Charities Act 2011 we have prepared for your approval the accounts of Affordable Counselling Epping Forest for the year ended 31 March 2025 as set out on the pages below from the charity's accounting records and from information and explanations you have given us.

As a practising member firm]of the ICAEW, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com.

Our work has been undertaken in accordance with the requirements of the ICAEW as detailed at www.icaew.com.

Signed: Paul Thain Haslers Old Station Road Loughton Essex IG10 4PL

Dated: 04/12/2025

Page 5

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Note
Income from:
Donations and legacies
3
Other trading activities
4
Investments
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net income/(expenditure) before net
(losses)/gains on investments
Net (losses)/gains on investments
Net income/(expenditure)
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
13,525
7,772
8,159
29,456
26,203
26,203
3,253
-
3,253
(257)
2,996
53,032
2,996
56,028		 Restricted
funds
2025
£
-
-
-
-
6,257
6,257
(6,257)
(4,299)
(10,556)
257
(10,299)
257,591
(10,299)
247,292		 Total
funds
2025
£
13,525
7,772
8,159
29,456
32,460
32,460
(3,004)
(4,299)
(7,303)
-
(7,303)
310,623
(7,303)
303,320		 Total
funds
2024
£
14,031
4,550
6,903
25,484
21,383
21,383
4,101
18,557
22,658
-
22,658
287,965
22,658
310,623

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 9 to 17 form part of these financial statements.

Page 6

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee) REGISTERED NUMBER: 05785768

BALANCE SHEET AS AT 31 MARCH 2025

Note
Fixed assets
Investments
9
Current assets
Debtors
10
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
11
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
12
Unrestricted funds
12
Total funds		 2,211
33,307
35,518
(4,490)		 2025
£
272,291
272,291
31,028
303,319
303,319
247,292
56,027
303,319		 1,688
34,750
36,438
(2,405)		 2024
£
276,590
276,590
34,033
310,623
310,623
257,591
53,032
310,623

Page 7

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee) REGISTERED NUMBER: 05785768

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on 04 December 2025 and signed on their behalf by:

J M Walters

(Chair of Trustees)

The notes on pages 9 to 17 form part of these financial statements.

Page 8

AFFORDABLE COUNSELLING EPPING FOREST (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. General information

Affordable Counselling Epping Forest is a charitable organisation, registered in England and Wales, with a registration number 05785768. The address of the registered office is St John's House, St John's Road, Epping, Essex CM16 5DN.

2. Accounting policies

2.1 Basis of preparation of financial statements

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

Affordable Counselling Epping Forest 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.

2.2 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

2.3 Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Taxation

The Company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Page 9

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Accounting policies (continued)

2.5 Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Investment income, gains and losses are allocated to the appropriate fund.

3. Income from donations and legacies

Unrestricted
funds
2025
£
Donations
255
Grants
12,633
Similar incoming resources
637
13,525
Total 2024
8,031		 Restricted
funds
2025
£
-
-
-
-
6,000		 Total
funds
2025
£
255
12,633
637
13,525
14,031		 Total
funds
2024
£
310
13,500
221
14,031

4. Income from other activities

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Client contributions 7,772 7,772 4,550

Page 10

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5. Investment income

Unrestricted
funds
2025
£
Income from local listed investments
396
Investment income - other local investments
7,763
8,159		 Total
funds
2025
£
396
7,763
8,159		 Total
funds
2024
£
407
6,496
6,903

6. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2025
£
Direct Activity Costs
26,203
Total 2024
21,383
Analysis of expenditure by activities
Activities
undertaken
directly
2025
£
Direct Activity Costs
31,305
Total 2025
31,305
Total 2024
20,558		 Restricted
funds
2025
£
6,257
-
Support
costs
2025
£
1,155
1,155
825		 Total
2025
£
32,460
21,383
Total
funds
2025
£
32,460
32,460
21,383		 Total
2024
£
21,383
Total
funds
2024
£
21,383
21,383

7. Analysis of expenditure by activities

Page 11

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

7. Analysis of expenditure by activities (continued)

Analysis of direct costs

Rent
Insurance
Telephone
Advertising
Sundries
Postage & Printing
Bank charges
Counsellor fees
Total 2025		 Activities
2025
£
2,934
135
127
395
79
65
75
27,495
31,305		 Total
funds
2025
£
2,934
135
127
395
79
65
75
27,495
31,305		 Total
funds
2024
£
2,934
135
116
255
439
121
83
16,475
20,558

Analysis of support costs

Total Total
Activities funds funds
2025 2025 2024
£ £ £
Accountancy 1,155 1,155 825

8. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 31 March 2025, expenses totalling £ 65.39 were reimbursed or paid directly to 2 Trustees (2024 - £317 to 2 Trustees).

Page 12

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
9.
Fixed asset investments
Cost or valuation
At 1 April 2024
Revaluations
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
10.
Debtors
Due within one year
Other debtors
11.
Creditors: Amounts falling due within one year
Accruals and deferred income		 2025
£
2,211
2,211
2025
£
4,490		 Other fixed
asset
investments
£
276,590
(4,298)
272,292
272,292
276,590
2024
£
1,688
1,688
2024
£
2,405

Page 13

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. Statement of funds

Statement of funds - current year

Unrestricted
funds
General Funds -
all funds
Restricted
funds
Restricted Funds
- all funds
Essex
Community
Foundation
Total of funds		 Balance at 1
April 2024
£
53,032
251,591
6,000
257,591
310,623		 Income
£
29,455
-
-
-
29,455		 Expenditure
£
(26,203)
-
(6,257)
(6,257)
(32,460)		 Transfers
in/out
£
(257)
-
257
257
-		 Gains/
(Losses)
£
-
(4,299)
-
(4,299)
(4,299)		 Balance at
31 March
2025
£
56,027
247,292
-
247,292
303,319

Restricted funds - all funds - This fund relates to the restricted investments held.

Essex Community Foundation grants - Grants received from Essex Community Foundation for restricted charitable purposes.

Page 14

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds - all funds
Restricted funds
Restricted Funds - all funds
Essex Community Foundation
Total of funds		 Balance at
1 April 2023
£
54,931
233,034
-
233,034
Balance at
1 April 2023
£
287,965		 Income
£
19,484
-
6,000
6,000
Income
£
25,484		 Expenditure
£
(21,383)
-
-
-
Expenditure
£
(21,383)		 Gains/
(Losses)
£
-
18,557
-
18,557
Gains/
(Losses)
£
18,557		 Balance at
31 March
2024
£
53,032
251,591
6,000
257,591
Balance at
31 March
2024
£
310,623

Page 15

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

13. Summary of funds

Summary of funds - current year

General funds
Restricted funds		 Balance at 1
April 2024
£
53,032
257,591
310,623		 Income
£
29,455
-
29,455
Balance at
1 April 2023
£
54,931
233,034
287,965		 Expenditure
£
(26,203)
(6,257)
(32,460)
Income
£
19,484
6,000
25,484		 Transfers
in/out
£
(257)
257
-
Expenditure
£
(21,383)
-
(21,383)		 Gains/
(Losses)
£
-
(4,299)
(4,299)
Gains/
(Losses)
£
-
18,557
18,557		 Balance at
31 March
2025
£
56,027
247,292
303,319
Balance at
31 March
2024
£
53,032
257,591
310,623
Summary of funds - prior year
General funds
Restricted funds

Page 16

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Fixed asset investments
25,000
Current assets
35,518
Creditors due within one year
(4,490)
Total
56,028		 Restricted
funds
2025
£
247,292
-
-
247,292		 Total
funds
2025
£
272,292
35,518
(4,490)
303,320

Analysis of net assets between funds - prior year

Fixed asset investments
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2024
£
18,999
36,438
(2,405)
53,032		 Restricted
funds
2024
£
257,591
-
-
257,591		 Total
funds
2024
£
276,590
36,438
(2,405)
310,623

15. Related party transactions

D Barker (Trustee) made donations of £60 during the year to Affordable Counselling Epping Forest ( 202 4- £60).

Page 17

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

Income
Donations
Grants
Client contributions
COIF Fixed Interest Fund
COIF Investment Fund
Shares
COIF Ethical Fund
COIF Short Duration Fund
Other Income
Gains/(Losses) on investments
Gains/(Losses) on investments
Gross income in the reporting period
Less:
Charitable activities costs
Rent
Insurance
Telephone
Advertising
Counsellors fees
Bank charges
Sundries
Postage & Printing
Support costs
Accountancy and legal fees
Total expenditure
Net (expenditure)/income before taxation for the
reporting period		 2025
£
255
12,633
7,772
52
3,777
396
985
2,949
636
(4,299)
2,934
135
127
395
27,495
75
79
65
1,155		 2025
£
29,455
(4,299)
25,156
31,305
1,155
32,460
(7,304)		 2024
£
310
13,500
4,550
2,043
3,681
407
772
-
221
18,557
2,934
135
116
255
16,475
83
439
121
825		 2024
£
25,484
18,557
44,041
20,558
825
21,383
22,658

Page 18

AFFORDABLE COUNSELLING EPPING FOREST

(A Company Limited by Guarantee)

INCOME AND EXPENDITURE ACCOUNT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Taxation
Net (expenditure)/income for the reporting period
(Deficit)/Surplus for the reporting period
Surplus brought forward at 1 April 2024
Surplus carried forward at 31 March 2025		 2025
£		 2025
£
-
(7,304)
(7,304)
75,947
68,643		 2024
£		 2024
£
-
22,658
22,658
53,289
75,947

The notes on pages 9 to 17 form part of these financial statements.

Page 19