Trustees’ Annual Report for the period
From 1 April 2022 Period start date To 31 March 2023 Period end date
Charity name: Yewdale Counselling Services
Charity registration number: 1120232
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | To provide for the relief of distress and anxiety among the community and in furtherance thereof to provide assistance in the form of counselling and other talking therapies; to provide, maintain and operate a Centre or Centres for the provision of these therapies and to provide education and training in the field of counselling and other talkingtherapies |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
To offer a counselling service within the community offering Person-Centred, Cognitive Behavioural and Integral counselling tailored to the clients’ needs We abide by the BACP ethical framework Our counsellors have received monthly external supervision Placement for Trainee counsellors have continued to be offered thisyear |
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | The trustees have copies of all the Public Benefit Guidance from the Charity Commission and have referred to it as an aid when making a decision to which the Guidance is relevant. The trustees declare that in undertaking the above activities they have had regard to this Guidance and in particular understand both aspects ie the ‘benefit aspect’ and the ‘public aspect.’ |
Additional information (optional) You may choose to include further statements where relevant about:
SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers
Other
Achievements and Performance
| SORP reference | ||
|---|---|---|
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | Counselling AppointmentsDuring the year 520 clients were offered 3900 counselling hours. Client Comments “ Have enjoyed my appointments, I feel happier and my head is clearer. * has given me a lot of confidence and set me on a path to be proud of myself, lovely lady. Very happy I came.” “I feel like * has helped me make so much progress. I’ve never had counselling that has worked so well.” ”This service has had such a positive impact. * is a tremendous therapist and has been so very helpful. Yewdale counselling services has done what previous counsellors haven’t, it’s given me hope and an outlook that I didn’t think I’d ever see.” “Thank you so much , * and team I cannot describe in words what good has come out of this.” “Supportive, friendly, felt comfortable each week. Very happy with the sessions I have had and the progress made. Thank you .” “Excellent service which has really helped me with my problems. Thanks especially to my counsellor *.” “Really helpful, nice quiet environment, non judgemental.” “Completely satisfied with the support that I was given. My counsellor was amazing, made me feel at ease and help me get through loads of issues that I now feel I can deal with.” “I was seen quicker than I originally thought.” “Amazing team. I feel much stronger than I did 6 months ago. I feel like I can deal with things much easier. What I thought was a mountain of emotions at the start really isn’t, just need to find my own way to deal with things.” “The problems are not going away any time soon but I feel stronger to cope with them.” “Very relaxing, calming atmosphere. Felt able to talk about anything without judgement.” “This is a great counselling service and would like to thank you for helping me.” “Very understanding and a great place to get everything off your chest. I felt relaxed at all sessions.” “Short wait. My counsellor was amazing. She really helped my mental health.” “The process was very smooth. They have been amazing and helped me so much.” “The counselling has definitely helped me progress in a positive way these past weeks and enjoy my life better.” “My grateful thanks to all in giving me this help after a very traumatic episode in my life.” “My counsellor really understood me and has literally helped me change my life for the better. She is an angel amongst us. “ “Overall I feel that this service has helped me, having someone to listen and not judge.“ “Yewdale are extremely accommodating when something come up in the schedule. The therapist was fantastic and was very patient with me and has given me a lot to think about. I enjoy that sessions |
are face-to-face. This is very good. I have never had counselling before and I’ve had such a great experience. “ “The people who work here a lovely and I feel like I really benefit from the service. “ “Less of a waiting time than I expected. The service was welcoming as soon as the door was opened, made you feel respected. “ “ * has been so supportive, understanding and has helped me to gain better awareness of myself. I have had counselling before and not felt listened to but * has been amazing. “ “The staff, or more to the point, the counsellors are a godsend and make you feel welcome and at ease. I have absolutely no concerns or doubt about coming here and I would highly recommend coming here if you are in need of help. Thank you * and *.” “ Yes I have felt a lot better and it has really helped me.” “Helpful, patient staff. Not rushed – allowed to talk as much as necessary.” “ I found * my counsellor very patient and good to talk with, I felt extremely comfortable with her.” “I’m very, very happy with the progress I’ve made during my time here. Starting to find myself again.” “I’ve become better at identifying how I’m feeling and how I’m thinking and why I’m feeling/thinking a certain way.” “I nominate * for counsellor of the year.” “Amazing.” “ * is an excellent counsellor, always listens and gives a very friendly and warm welcome. The whole experience has been great value to me. Thank you.” “Excellent care by * and the Team.” “Friendly, helpful and caring staff.” “So grateful for all your help.” “Very quick to fit me in.” “Feel much better and more positive.” “Thank you to * for all the help given in my sessions.” “Warm and welcoming.” “ * was lovely to talk to and helped me understand my situation more better.” “Glad to talk and feel better, more confident to make changes.” “Thank you very much for the service.”
Additional information (optional) You may choose to include further statements where relevant about:
| Achievements against objectives set |
Para 1.41 | |
| Performance of fundraising activities against objectives set |
Para 1.41 | |
| Investment performance against objectives |
Para 1.41 | |
Other
Financial Review
| Financial Review | ||
|---|---|---|
| Review of the charity’s financial position at the end of the period |
Para 1.21 | |
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | Reserve for repairs and expenses to the building (contingencies and risks) |
| Amount of reserves held | Para 1.22 | £20,000 |
| Reasons for holding zero reserves |
Para 1.22 | |
| Details of fund materially in deficit |
Para 1.24 | |
| Explanation of any uncertainties about the charity continuing as a going concern |
Para 1.23 |
Additional information (optional)
You may choose to include further statements where relevant about:
| The charity’s principal sources of funds (including any fundraising) |
Para 1.47 | |
| Investment policy and objectives including any social investment policy adopted |
Para 1.46 | |
| A description of the principal risks facing the charity |
Para 1.46 | |
| Other |
Structure, Governance and Management
| Description of charity’s trusts: |
||
|---|---|---|
| Type of governing document (trust deed, royal charter) |
Para 1.25 |
Constitution |
| How is the charity constituted? (e.g unincorporated association, CIO) |
Para 1.25 | Company |
| Trustee selection methods including details of any |
Para 1.25 | Appointed by board |
constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees
Additional information (optional)
You may choose to include further statements where relevant about:
| Policies and procedures adopted for the induction and training of trustees |
Para 1.51 | |
|---|---|---|
| The charity’s organisational structure and any wider network with which the charity works |
Para 1.51 | |
| Relationship with any related parties |
Para 1.51 | |
| Other |
Reference and Administrative details
| Charity name | Yewdale Counselling Services |
|---|---|
| Other name the charity uses | |
| Registered charity number | 1120232 |
| Charity’s principal address | Sue Mobey House 300 Yewdale Skelmersdale WN8 6ES |
Names of the charity trustees who manage the charity
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
Trustee name | Office (if any) | Dates acted if not for whole **year ** |
Name of person (or body) entitled to appoint trustee (ifany) |
|---|---|---|---|---|
| Judith Taylor | Chair | |||
| Mark Thomas | ||||
| Ailsa Hayter | 1/4/22 – 5/7/22 | |||
– Corporate trustees names of the directors at the date the report was approved
Director name
Name of trustees holding title to property belonging to the charity
Trustee name Dates acted if not for whole year
Funds held as custodian trustees on behalf of others
Description of the assets held in this capacity
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
Additional information (optional)
Names and addresses of advisers (Optional information)
| Type of | Name | Address |
|---|---|---|
| adviser |
Name of chief executive or names of senior staff members (Optional information)
Exemptions from disclosure
Reason for non-disclosure of key personnel details
Other optional information
Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
| Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date |
M Thomas | E Ellis |
|---|---|---|
| Mark Thomas | Emma Ellis | |
Chair |
Trustee | |
| 29 January 2024 | ||
| 29 January 2024 |
Company reg18tratlon numbor: 05401493 Yewdale Coun$elllng seICe8 Tradlng as Yewdale Counsglllng Servlce8 Unaudltod llnancl8181atoment8 31 March 2023
Yewdale Counselllng S8rvleo8 Contents Pogo Directors and olher infomiation Directors rep)rt Accountants r8Wrt Slalemenl of comprehensive ir¢come Slalement of linanclal poslllon Stalemenl ol changes In equity Notes to th8 financial statements 8.10
Yewdale Counsglllng Servlees Olrectors and othor Inlorniatlon Dlrectors Mr Mark Paul Thomas Mlss Emma Jan8 Ellls IAFrf)oinled 26 June 2023) S6¢16tsry Jillian Hyland Company numbor 05401493 Reglgterod offl¢e Su& Mobey House 300 Yewdale Skelmefsdale Lancashire WN8 6ES Buslnesg addross Sue Mobey House 300 Yewdale Skelm8rsdal8 Lancashire WN8 6ES Accountsnt8 Pracllcal Business INWI Limited 749a Ormskirk Road Wigan England WN5 BAT Solutions Paga 1
Yowdal• Counselllng Ser¥lce8 Dlrectors rèport Yoar ended 31 March 2023 The direclofs present their report and the unaudile(I linanclal statements ol Ihe company lor th8 year 8nded 31 March 2023. DlroCtor$ The dlr8¢lors who $8rv6d th8 wmpany during tho year were as follows: MI Mar1( Paul Thomas Small company provl$lon$ This report has been prepared in accordance with the provisions applicable to companies entitled lo the small ¢ompanies exemption. This report was approved by the b0d ol dlreclors on 16 O¢tobef 2023 and signed on behaff of th8 board by: Mr Mark Paul Thomas Dlreclor Page 2
Yewdale Counselllng Sorvl¢o8 Report to Ihe board ol dlr8etor8 on the preparatlon of the unaudlled 81alutory flnanclal gtatements ol Yowdale Coun8elllng Servlces Year ended 31 Maich 2023 In order lo asslst you lo lullil your duties under the Cornpanies Act 2006, we hav8 prepared for your approval the financial stalem8nls ol Yewdale Counselling Seryices lor the year ended 31 March 2023 which comprise the statement ol compiehensive income, slalemenl of financial posilion. stalamenl ol changes in equity and related notes from the companYs accounling records and from information and explanations you have given us. As a practislng member limi ol the Chartered Institute ol Management Accountants we are subject lo ils 61hl¢al and other professional requiremenls which are detailed al w4Th1.cimaglobal.com. This reFQrt is made solely lo the t&sard ol direclors ol Yewdde Counselling SeNic8s, as a body. in accordar wlh the terms of our engagèment lettgr. Our work has been und&rtaken solely lo pr&paTg for your apptoval the linanclal statements of Yèwdale Counselling SeNic8s and slate those matters thal we have agreed lo slate to the trM)ard ol directors ol Yewdale Counselling SeNices as a body. in Ihis report in accordance with the requirements ol the Chartered Inslilule ol Management Accounlanls as detailed al w4.c1magl0hal.cOm. To the lullesl exlent permilled by law, w8 do not accept or assume responsibility lo anyone olher than Yewdale Counselling se$ces aThJ ils board ol dire¢lors as a body lor ouf wort( oi lor this reFY)rt. It is your duty to ensure that yeIale Counselling Services has kept ad8quale accounting records and lo prepare slalulory linancial slalemenls that give a true and fair view of the assets, liabilrties. financial position and prolil ol Yewdale Counselling SeIG8s. You consid8T that Yewdale Counselllng Services is exempl from the stalulory audit requiiem&nl lor the year. We have not been instructed lo carry out an audit OT a revS8w of the financial statements of Yewdalo Counselling SeTvices. For this reason, we have not verified the accuracy or compleleness ol Ihe accounting records OT information and explanations you have given lo us and we do not, Iherefore. express any opinion on Ihg slatvlory linancial slalemenls. Pracllcal Buslness Solutions INWI Limited Chartered Global Management Accountant 749a Ormsklrk Road Wigan England WN5 8AT 16 October 2023 Page 3
Yéwdale Counselllng Ser¥l¢o$ Statement ol ¢omprehen8lv8 Ineome Year ended 31 Mar¢h 2023 2023 2022 Note Turnovor Oiher exleinal charges Slalf costs Other operaling expenses Op6rnllng prolft 103,893 (451 129,7981 157,5221 96,561 (26,1561 (44,069) 16.528 26,336 Other inter8$1 re¢eivablè and simtlar in¢ome Proflt bgfore tsxatlon 16,532 26.336 Tax on prollt Proflt lor the flnan¢l•l yew and total ¢omprehen8lve In¢ome 16,532 26.336 All ihe alIAlleS ol the company from continuing operallons. Tho not•s on pages 8 10 10 form part of thesè flnanclal statemont$. Page 4
Yewdale Coun9elllng Servleos Stotement ot flnanclal posltlon 31 March 2023 2023 2022 Note Current assets D8blor8 Cash al bank and in hand 138 77,310 60,916 77,448 60,916 Cfedltors: amovntg fallSng due wllhln one year Not current assets 11,4331 11.433) 76.015 59,483 Totsl •sset8 le88 cuirent Ilabllltles 76,015 59,483 Not 88$0ts 76.015 59,483 Capltal and ros0Th•9 Profit and loss account 76.015 59.483 Shareholders funds 76,015 59,483 For Ihfr year ending 31 March 2023 the company was enlilled lo exemption from audil vndeT section 477 01 the Companies Act 2006 relating to small companies. Directors rèsponsibililies= The members have not required th8 company lo obtain an audit of its financial statements lor the year in question in accordance wilh section 476., The diroctois acknowledge their responsibilities for complying with the requirements ol the Act with reSpt lo accounting records and the preparation ol linanclal slalements. These financial slalements have been prepared in accordance with the provisions opplicable to companies subject lo the small ¢ompanies' reoime and In accordance with Section 1A ol FRS 102 The Financial Reporting Standard applicable in the UK and RepubliG ol Ireland.. Tho notes on pago$ 8 to 10 fonn part ol these flnan¢lal statomonts. Page 5
Yewdale Counselllng S•rvlce8 Stalomonl ol tlnanclal posltlon (¢ontlnuod) 31 March 2023 Thesé linanryal statements were approved by the t<*ard of directors and authorised lor issuts on 16 October 2023, and are signed on b8hall ol th8 board by.. Mr ark Paul Thomas DireGlor Company registration number.. 05401493 The noleg on pag&$ 8 10 10 fonn part ol these Ilnanclal statements. Page 6
Yewdale Counselllng SeNl¢a8 Statement of change8 In equlty Year ended 31 March 2023 Profit and loss account Total Al 1 Aprll 2021 33.147 33,147 Profil for the ygar 26,336 26,336 Total ¢ompr¢h•n$lvo Incomo for the year 26.336 26.336 At 31 March 2022 and 1 Aprll 2022 59,483 59,483 Prolh for the year 16.532 16,532 Total comprehonslvfr In¢omo for the year 16,532 16,532 At 31 March 2023 76,015 76.015 Page 7
Yewdale Counselllng SgThlce8 Noles to the flnaThclal statgmgnt8 Year ended 31 Mor¢h 2023 G¢noral Inlomiatlon The company is a private company limited by shares, reglslered In Enlgand. The address of the registered office is Yewdale Counselling Services, Sue Mobey House, 300 Yewdale. Skelmersdale. Lancashlre, WN8 6ES. Statament of ¢ompll•n¢• These financial stalements have been prepared in compliance th8 provlslons of FRS 102, Serfion 1A, The Financial Reporting Standard applicable in the UK and Reputlic ol Irelar)d'. Accountlng poll¢l&g B891s of preparatlon Thè financial slalemenls hav8 been prepared on tho historical cost basls, 88 modilled by the revalualion ol certain financial assets and liabilities and inveslmenl propertles measured al lair value through prolil or loss. Th& financial statements are prepared Sn $tsrling, which is the functiond curfency of the entity. Turnover Turnover is mgasured al the lali value of the ¢onsiderabon received or receivable for goods SUPF4ied and services rgnderod, nel ol discounts and Value Added Tax. Revenue Irom the sale ol goods is re¢ognised when tho significant risks and rewards of ownership have Iiansferred lo the buyer (usually on despatch ol the goods)., the amounl ol revenue can be measured reliably.. il is probable Ihal the associaled economic benefits will flow lo the entity- and the costs incuried or lo be Incurfed in respect ol the transactions can be measured reliably. Taxatlon The taxation expense represenls the aggregate amount of current and d8ferred lax recognlsed in the reporting period. Tax is recconised in the slalemenl ol comprehensive income, except lo the exlenl that h relates lo items recognised in other comprehensive income oi directly in capilal and reserves. In this case. lax is recognised in other GomprehensNe income or directly In capital and reserves, respectively. Current tax is recognised on taxable profil lor the current and past periods. Current lax is measured at the amounis ol tax expected lo pay or reeover using Ihe tax rates and laws that havg been enacled or subslanlively enacted at the reporting date. Deleired lax is recognised in respect ol all liming differences al the reporting dale. Unrelieved lax losses and other delerfed lax assets are recognised lo the extent that il is probable that they will be recovered against the reversal of deferred lax liabilities or other luture taxable prolits. Deferred 18X is measured using thè lax rales and laws that have been enacled or subslanlwely enacted by Ihfr reporting dal8 that are expected lo apply lo the reversal ol Ihe liming difference. Page 8
Yewdale Coungelllng Swvlces Notes to the flnan¢l?I stalement¥ {contlTruod) Year ended 31 Mar¢h 2023 Flnanclal In3trumenl¥ A financial asset or a financial liabilty is recognised only when the company bocomes a party lo the conliactual provisions ol the inslrumont. Basic financial instrumènts are initlally renised al the transaclion price, unless the arrangement conslilules a financing liansaclion, where il is iecognised at the present value ol Ihg lulura payments discounted at a market rale ol inleiesl lor a similar debt inslrumenl. Debi instruments are subsequently measured al amortised cost. Where Inveslmenls in non-convertibl6 preference shares and non-PL)ttabl& oidlnary shares or prelerence shares are publicly Iraded or their fair value can olhermse be m8asured r81iably, the invaslmenl is subsequenlly ffleasL¢red at lair value with changes in fail value recognised in profil or loss. All other such investmènts are subsequently measured at cost18ss impaiimenl. Other financial inslrumenls, including derivativgs, are initially reeognised al lalr VUe, unless payment IOT an asset is deferred beyond normal business terms or financed al a ral8 01 interest Ihal is not a market rate, in whlch case the asset is measured at the present value ol the lului8 payments discounted at a market rate ol inleiesl lor a similar debt instwmenl. Other linancial instruments are subsequenlty measured al lair vduo, wilh any ¢haThJes recognlsed In profil or loss, with the exception ol hedging instruments in a designated hedging relationship. Flnancial assets that are measured at cost or amortised cost are reviewed lor objective evidence ol impairment al the ol each ieFX)rting dale. If there is objective evidence ol impalrment, an impairment loss is recognised in Pfolrl or loss immediately. For all equity instruments regardless ol significance. and other linanclal assets that are Indlvidually significant, thes8 8re assessed indivrdually lor impaifmenl. Other linanci81 assols or ellher assessed individually or grouped on the basis ol similar credtt risk characlerislics. Any reversals ol impairment are recognised in profit or loss immediately, to the exlenl that the reversal does not result a carwng amount ot the financial asset Ihal exceeds what Ihe carrying amount would have been had Ihe impairment not previously been recogrkiS8d. Deflned contrlbutlon plans Contributions to delined contribution plans are re¢ognised as an expense in the period in which the relaled service is provKJed. Prepaid contributions are recognised as an asset lo the exlenl that the prepayment will lead lo a reduclion in luture payments oi a cash relund. When eonlribulions ar8 noi expected lo be seltled wholly wlhin 12 months ol th8 end of the rep)rling date in which the employees render the related s8rvice. the liability is measured on a discounted present value basis. The unwinding ol the discount is recognised in linan¢e costs in prolii or loss in the nod in which it arises. Staff ¢0gts The average number of persons eMIOYed by Ihe company during th8 year amounted lo 112022: 11. Th8 aggregate pa011 costs incurred during the year were: 2(r23 2022 Wages arKI Salaries Other pension costs 29.112 25.488 29.798 26,156 Page 9
Yd•10 Coun$olllng Sorvlces Not88 lo thè Ilnanelal $tat•ment$ (eonllnuod) Year ended 31 Morch 2023 Debtor8 2023 2022 Other debtors 138 CredltOf8: amounts falllng duè wlthln ono year 2023 2022 Oiher creditors 1,433 1.433 Controlllng party The companylGhaTty is controlled by ils three Iruslies. Pago 10
Yowdale Counselllng Servl¢o8 The followlng pagos do not fomi part of Ihfr Statulory accounls.
Ygwdale Coun8elllng Servlce9 Dotèllod Income ¥totement Year ended 31 March 2023 2023 2022 Turnover Sales Other Income 2,775 101,118 2,475 94,086 103,893 96,561 Cost ol gales Direct costs 1451 1451 Gross prollt 103.848 96,561 Gro prolll ptr¢ontsgè 100.0% 100.0% Overheads Admlnlstrallve expenses Wages and salaries Pensions Stafl training Rates Insurance LKJhl and heal Cleaning Repairs and maintenance Printing. FX)slage and slalionery Telephone Compulei costs Legal and professional Consultancy fe89 Accountancy lees General expenses Subscriptions 129,112) 1686} 125,4881 16681 {93) 1548) {6521 17881 1353) 16871 11.218} 1221 {1661 1227) 1748) 180) 11351 12351 15381 11,1371 139.1351 17321 {76) 152.933) 1732} 11531 12031 187,320) 170,2251 Operatlng proflt 16,528 26.336 Operntlng prollt per¢ontage 15.9% 27.3% Olher inleresl receivable and similar income Profll lOre taxatlon 16,532 26,336
Company reg18tratlon numbor: 05401493 Yewdale Coun$elllng seICe8 Tradlng as Yewdale Counsglllng Servlce8 Unaudltod llnancl8181atoment8 31 March 2023
Yewdale Counselllng S8rvleo8 Contents Pogo Directors and olher infomiation Directors rep)rt Accountants r8Wrt Slalemenl of comprehensive ir¢come Slalement of linanclal poslllon Stalemenl ol changes In equity Notes to th8 financial statements 8.10
Yewdale Counsglllng Servlees Olrectors and othor Inlorniatlon Dlrectors Mr Mark Paul Thomas Mlss Emma Jan8 Ellls IAFrf)oinled 26 June 2023) S6¢16tsry Jillian Hyland Company numbor 05401493 Reglgterod offl¢e Su& Mobey House 300 Yewdale Skelmefsdale Lancashire WN8 6ES Buslnesg addross Sue Mobey House 300 Yewdale Skelm8rsdal8 Lancashire WN8 6ES Accountsnt8 Pracllcal Business INWI Limited 749a Ormskirk Road Wigan England WN5 BAT Solutions Paga 1
Yowdal• Counselllng Ser¥lce8 Dlrectors rèport Yoar ended 31 March 2023 The direclofs present their report and the unaudile(I linanclal statements ol Ihe company lor th8 year 8nded 31 March 2023. DlroCtor$ The dlr8¢lors who $8rv6d th8 wmpany during tho year were as follows: MI Mar1( Paul Thomas Small company provl$lon$ This report has been prepared in accordance with the provisions applicable to companies entitled lo the small ¢ompanies exemption. This report was approved by the b0d ol dlreclors on 16 O¢tobef 2023 and signed on behaff of th8 board by: Mr Mark Paul Thomas Dlreclor Page 2
Yewdale Counselllng Sorvl¢o8 Report to Ihe board ol dlr8etor8 on the preparatlon of the unaudlled 81alutory flnanclal gtatements ol Yowdale Coun8elllng Servlces Year ended 31 Maich 2023 In order lo asslst you lo lullil your duties under the Cornpanies Act 2006, we hav8 prepared for your approval the financial stalem8nls ol Yewdale Counselling Seryices lor the year ended 31 March 2023 which comprise the statement ol compiehensive income, slalemenl of financial posilion. stalamenl ol changes in equity and related notes from the companYs accounling records and from information and explanations you have given us. As a practislng member limi ol the Chartered Institute ol Management Accountants we are subject lo ils 61hl¢al and other professional requiremenls which are detailed al w4Th1.cimaglobal.com. This reFQrt is made solely lo the t&sard ol direclors ol Yewdde Counselling SeNic8s, as a body. in accordar wlh the terms of our engagèment lettgr. Our work has been und&rtaken solely lo pr&paTg for your apptoval the linanclal statements of Yèwdale Counselling SeNic8s and slate those matters thal we have agreed lo slate to the trM)ard ol directors ol Yewdale Counselling SeNices as a body. in Ihis report in accordance with the requirements ol the Chartered Inslilule ol Management Accounlanls as detailed al w4.c1magl0hal.cOm. To the lullesl exlent permilled by law, w8 do not accept or assume responsibility lo anyone olher than Yewdale Counselling se$ces aThJ ils board ol dire¢lors as a body lor ouf wort( oi lor this reFY)rt. It is your duty to ensure that yeIale Counselling Services has kept ad8quale accounting records and lo prepare slalulory linancial slalemenls that give a true and fair view of the assets, liabilrties. financial position and prolil ol Yewdale Counselling SeIG8s. You consid8T that Yewdale Counselllng Services is exempl from the stalulory audit requiiem&nl lor the year. We have not been instructed lo carry out an audit OT a revS8w of the financial statements of Yewdalo Counselling SeTvices. For this reason, we have not verified the accuracy or compleleness ol Ihe accounting records OT information and explanations you have given lo us and we do not, Iherefore. express any opinion on Ihg slatvlory linancial slalemenls. Pracllcal Buslness Solutions INWI Limited Chartered Global Management Accountant 749a Ormsklrk Road Wigan England WN5 8AT 16 October 2023 Page 3
Yéwdale Counselllng Ser¥l¢o$ Statement ol ¢omprehen8lv8 Ineome Year ended 31 Mar¢h 2023 2023 2022 Note Turnovor Oiher exleinal charges Slalf costs Other operaling expenses Op6rnllng prolft 103,893 (451 129,7981 157,5221 96,561 (26,1561 (44,069) 16.528 26,336 Other inter8$1 re¢eivablè and simtlar in¢ome Proflt bgfore tsxatlon 16,532 26.336 Tax on prollt Proflt lor the flnan¢l•l yew and total ¢omprehen8lve In¢ome 16,532 26.336 All ihe alIAlleS ol the company from continuing operallons. Tho not•s on pages 8 10 10 form part of thesè flnanclal statemont$. Page 4
Yewdale Coun9elllng Servleos Stotement ot flnanclal posltlon 31 March 2023 2023 2022 Note Current assets D8blor8 Cash al bank and in hand 138 77,310 60,916 77,448 60,916 Cfedltors: amovntg fallSng due wllhln one year Not current assets 11,4331 11.433) 76.015 59,483 Totsl •sset8 le88 cuirent Ilabllltles 76,015 59,483 Not 88$0ts 76.015 59,483 Capltal and ros0Th•9 Profit and loss account 76.015 59.483 Shareholders funds 76,015 59,483 For Ihfr year ending 31 March 2023 the company was enlilled lo exemption from audil vndeT section 477 01 the Companies Act 2006 relating to small companies. Directors rèsponsibililies= The members have not required th8 company lo obtain an audit of its financial statements lor the year in question in accordance wilh section 476., The diroctois acknowledge their responsibilities for complying with the requirements ol the Act with reSpt lo accounting records and the preparation ol linanclal slalements. These financial slalements have been prepared in accordance with the provisions opplicable to companies subject lo the small ¢ompanies' reoime and In accordance with Section 1A ol FRS 102 The Financial Reporting Standard applicable in the UK and RepubliG ol Ireland.. Tho notes on pago$ 8 to 10 fonn part ol these flnan¢lal statomonts. Page 5
Yewdale Counselllng S•rvlce8 Stalomonl ol tlnanclal posltlon (¢ontlnuod) 31 March 2023 Thesé linanryal statements were approved by the t<*ard of directors and authorised lor issuts on 16 October 2023, and are signed on b8hall ol th8 board by.. Mr ark Paul Thomas DireGlor Company registration number.. 05401493 The noleg on pag&$ 8 10 10 fonn part ol these Ilnanclal statements. Page 6
Yewdale Counselllng SeNl¢a8 Statement of change8 In equlty Year ended 31 March 2023 Profit and loss account Total Al 1 Aprll 2021 33.147 33,147 Profil for the ygar 26,336 26,336 Total ¢ompr¢h•n$lvo Incomo for the year 26.336 26.336 At 31 March 2022 and 1 Aprll 2022 59,483 59,483 Prolh for the year 16.532 16,532 Total comprehonslvfr In¢omo for the year 16,532 16,532 At 31 March 2023 76,015 76.015 Page 7
Yewdale Counselllng SgThlce8 Noles to the flnaThclal statgmgnt8 Year ended 31 Mor¢h 2023 G¢noral Inlomiatlon The company is a private company limited by shares, reglslered In Enlgand. The address of the registered office is Yewdale Counselling Services, Sue Mobey House, 300 Yewdale. Skelmersdale. Lancashlre, WN8 6ES. Statament of ¢ompll•n¢• These financial stalements have been prepared in compliance th8 provlslons of FRS 102, Serfion 1A, The Financial Reporting Standard applicable in the UK and Reputlic ol Irelar)d'. Accountlng poll¢l&g B891s of preparatlon Thè financial slalemenls hav8 been prepared on tho historical cost basls, 88 modilled by the revalualion ol certain financial assets and liabilities and inveslmenl propertles measured al lair value through prolil or loss. Th& financial statements are prepared Sn $tsrling, which is the functiond curfency of the entity. Turnover Turnover is mgasured al the lali value of the ¢onsiderabon received or receivable for goods SUPF4ied and services rgnderod, nel ol discounts and Value Added Tax. Revenue Irom the sale ol goods is re¢ognised when tho significant risks and rewards of ownership have Iiansferred lo the buyer (usually on despatch ol the goods)., the amounl ol revenue can be measured reliably.. il is probable Ihal the associaled economic benefits will flow lo the entity- and the costs incuried or lo be Incurfed in respect ol the transactions can be measured reliably. Taxatlon The taxation expense represenls the aggregate amount of current and d8ferred lax recognlsed in the reporting period. Tax is recconised in the slalemenl ol comprehensive income, except lo the exlenl that h relates lo items recognised in other comprehensive income oi directly in capilal and reserves. In this case. lax is recognised in other GomprehensNe income or directly In capital and reserves, respectively. Current tax is recognised on taxable profil lor the current and past periods. Current lax is measured at the amounis ol tax expected lo pay or reeover using Ihe tax rates and laws that havg been enacled or subslanlively enacted at the reporting date. Deleired lax is recognised in respect ol all liming differences al the reporting dale. Unrelieved lax losses and other delerfed lax assets are recognised lo the extent that il is probable that they will be recovered against the reversal of deferred lax liabilities or other luture taxable prolits. Deferred 18X is measured using thè lax rales and laws that have been enacled or subslanlwely enacted by Ihfr reporting dal8 that are expected lo apply lo the reversal ol Ihe liming difference. Page 8
Yewdale Coungelllng Swvlces Notes to the flnan¢l?I stalement¥ {contlTruod) Year ended 31 Mar¢h 2023 Flnanclal In3trumenl¥ A financial asset or a financial liabilty is recognised only when the company bocomes a party lo the conliactual provisions ol the inslrumont. Basic financial instrumènts are initlally renised al the transaclion price, unless the arrangement conslilules a financing liansaclion, where il is iecognised at the present value ol Ihg lulura payments discounted at a market rale ol inleiesl lor a similar debt inslrumenl. Debi instruments are subsequently measured al amortised cost. Where Inveslmenls in non-convertibl6 preference shares and non-PL)ttabl& oidlnary shares or prelerence shares are publicly Iraded or their fair value can olhermse be m8asured r81iably, the invaslmenl is subsequenlly ffleasL¢red at lair value with changes in fail value recognised in profil or loss. All other such investmènts are subsequently measured at cost18ss impaiimenl. Other financial inslrumenls, including derivativgs, are initially reeognised al lalr VUe, unless payment IOT an asset is deferred beyond normal business terms or financed al a ral8 01 interest Ihal is not a market rate, in whlch case the asset is measured at the present value ol the lului8 payments discounted at a market rate ol inleiesl lor a similar debt instwmenl. Other linancial instruments are subsequenlty measured al lair vduo, wilh any ¢haThJes recognlsed In profil or loss, with the exception ol hedging instruments in a designated hedging relationship. Flnancial assets that are measured at cost or amortised cost are reviewed lor objective evidence ol impairment al the ol each ieFX)rting dale. If there is objective evidence ol impalrment, an impairment loss is recognised in Pfolrl or loss immediately. For all equity instruments regardless ol significance. and other linanclal assets that are Indlvidually significant, thes8 8re assessed indivrdually lor impaifmenl. Other linanci81 assols or ellher assessed individually or grouped on the basis ol similar credtt risk characlerislics. Any reversals ol impairment are recognised in profit or loss immediately, to the exlenl that the reversal does not result a carwng amount ot the financial asset Ihal exceeds what Ihe carrying amount would have been had Ihe impairment not previously been recogrkiS8d. Deflned contrlbutlon plans Contributions to delined contribution plans are re¢ognised as an expense in the period in which the relaled service is provKJed. Prepaid contributions are recognised as an asset lo the exlenl that the prepayment will lead lo a reduclion in luture payments oi a cash relund. When eonlribulions ar8 noi expected lo be seltled wholly wlhin 12 months ol th8 end of the rep)rling date in which the employees render the related s8rvice. the liability is measured on a discounted present value basis. The unwinding ol the discount is recognised in linan¢e costs in prolii or loss in the nod in which it arises. Staff ¢0gts The average number of persons eMIOYed by Ihe company during th8 year amounted lo 112022: 11. Th8 aggregate pa011 costs incurred during the year were: 2(r23 2022 Wages arKI Salaries Other pension costs 29.112 25.488 29.798 26,156 Page 9
Yd•10 Coun$olllng Sorvlces Not88 lo thè Ilnanelal $tat•ment$ (eonllnuod) Year ended 31 Morch 2023 Debtor8 2023 2022 Other debtors 138 CredltOf8: amounts falllng duè wlthln ono year 2023 2022 Oiher creditors 1,433 1.433 Controlllng party The companylGhaTty is controlled by ils three Iruslies. Pago 10
Yowdale Counselllng Servl¢o8 The followlng pagos do not fomi part of Ihfr Statulory accounls.
Ygwdale Coun8elllng Servlce9 Dotèllod Income ¥totement Year ended 31 March 2023 2023 2022 Turnover Sales Other Income 2,775 101,118 2,475 94,086 103,893 96,561 Cost ol gales Direct costs 1451 1451 Gross prollt 103.848 96,561 Gro prolll ptr¢ontsgè 100.0% 100.0% Overheads Admlnlstrallve expenses Wages and salaries Pensions Stafl training Rates Insurance LKJhl and heal Cleaning Repairs and maintenance Printing. FX)slage and slalionery Telephone Compulei costs Legal and professional Consultancy fe89 Accountancy lees General expenses Subscriptions 129,112) 1686} 125,4881 16681 {93) 1548) {6521 17881 1353) 16871 11.218} 1221 {1661 1227) 1748) 180) 11351 12351 15381 11,1371 139.1351 17321 {76) 152.933) 1732} 11531 12031 187,320) 170,2251 Operatlng proflt 16,528 26.336 Operntlng prollt per¢ontage 15.9% 27.3% Olher inleresl receivable and similar income Profll lOre taxatlon 16,532 26,336