## **Trustees’ Annual Report for the period** ## **From 1 April 2023 Period start date To 31 March 2024 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 Appointments**During the year 451 clients
were offered 3511 counselling hours.
Client Comments
“I am overwhelmed by all the support, feel like a new
person. Thank you so much for all your help.”
“They are amazing, went above and beyond, forever
grateful.”
“Thank you for providing me with a confidential space to
share thoughts and feelings. It has been beneficial and
the support/advice offered has been very useful. I have
recommended this service to others. Thank you so
much.”
“ * was a great listener and I felt listened to and
supported. The service is a much needed asset in the
community. Thank you.”
“I was seeing * and I found my sessions very good, I felt
comfortable talking to her and was motivated to come,
she made me understand myself and how things affected
me. She didn’t just sit and listen, it was interactive which
I found beneficial to making headway.”
“Helped me to see thing clearer. Nice to have someone to
finally listen to me to help me open up. I feel so much
better. Thank you.”
“Excellent facilities for talking. I have turned a corner and
able to see a brighter future.”
“The staff are doing a fantastic job and can’t fault any
part of the service. My counsellor does a fantastic job and
made me feel so much at ease.”
“You offer a great service and are all great people. I thank
you for your help and advice. Keep up the good work.”
“The appointment came through more quickly than the
GP anticipated. The work here has helped me massively
especially confidence.”
“Very pleased to have been coming here. The counselling
has made a big difference and I haven’t felt judged at any
point. Keep up the good work and thank you so much!”
“Counselling was extremely effective and I felt at ease
and as though I could talk about anything and feel heard.
Top marks. Very happy.”
“My counsellor was excellent. She listened. She was
empathetic. I felt very safe. I was able to see more clearly
the options and choices I have should I choose to make
changes.”
“The counsellor was welcoming and put me at ease. I was
never judged. I would recommend this unit.”
“As a first timer to this counselling service I have
thoroughly appreciated the process and I feel it has given
me the right tools to assess myself, identify issues and
given me the courage to acknowledge and hopefully
resolve them before it get too much. Thank you to the
Yewdale Team.”
“Thank you for a service I wish I had turned to years ago.
* was wonderful to talk to. An invaluable service!! Many
thanks.”| “The main relief I got from the service is talking to someone that doesn’t know me and in no way is judgemental. * was excellent, quietly reassuring and gently asking questions, this was a tremendous help to me, and I am stronger now but still have bad times and days but I can cope better now. I will ask for help again if needed and it is comforting to know that the door is always open. Many thanks.” “I was broken, although I can’t change what happens I can try to change how I react.” “This service is amazing! It’s been a difficult journey, one that I am still on. To have your thoughts and feelings justified is powerful. I hope that the strategies I have learned I will be able to continue going forward, although I know there will be times I feel hopeless I am hoping that it won’t last.” “Can’t thank you enough, * was brilliant – Thank you.” “I feel I have made a lot of progress with the help and support of * ‘ “I have found the process to be very positive and I have learnt a lot about myself. I feel I can work on my worrying and anxiety and have gained the tools and knowledge at Yewdale to help me grow going forward.” “Very supportive and welcoming. I have really valued the sessions here and felt it has helped me to get through a very difficult time.” “The therapist was amazing, very helpful and supportive “Very happy with services you provide. Saving people’s lives.” “I appreciate the fact you are here and the service I have received has been exceptional. Thank you.” “I have found my sessions very helpful and * has been amazing. Thank you! It’s good to talk and find things out about yourself which you haven’t realised before and look at it in a different way.” “The counselling service has been vital to my well-being over the last 3 months. And has contributed to my family environment improving as well as my workplace environment. The service has been very caring and responsive and I feel as though I am a changed person with new horizons. Thank you very much.” “ * has made my situation seem clear and has helped me massively. I am so pleased with the progress I have made so far.” “I have received excellent support and help. I cannot recommend * and the team highly enough. I cannot believe how much progress I have made – thank you all so much!” “Thanks to * for all the support – it’s been invaluable.” “I have improved loads. I feel so much better. This really helped.” “ It’s a very welcoming space, spacious and warm.” “I’ve come away knowing what I need to do in order to be a better me.” “This service is brilliant and very much needed as I have used it twice.” “This has been a great service for me. Allowing me to have an open safe space to work through my thought process has really helped. I have discovered coping mechanisms and tools to aid me going forward. * has been a huge help to myself and she is very good at allowing you to feel comfortable and work through your struggles, engaging, professional, supportive and active listener. All staff have been lovely. Always a warm welcome. Thank you for all that you do – You do a great job and you’ve helped me when I thought I was lost.” **Additional information (optional)** |You may choose to include further statements|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 Para 1.47 any fundraising) Investment policy and objectives including any Para 1.46 social investment policy adopted Para 1.46 A description of the principal risks facing the charity 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
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|Appointed by board| **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|1/4/2023 – 3/5/2023|| ||Mark Thomas|Chair|Chair from 3/5/2023|| ||Emma Ellis|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ## – 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)** |**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**| |---|---|---| |**Type of**
**adviser**
**Name**
**Address**||| |||| |||| |||| |||| |**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| ||17 January 2025|| ||17 January 2025|| Company registralion number: 05401493 Yewdale Counselling Services Trading as Yewdale Counselling Services Unaudiled financial slalements 31 March 2024 Yewdale Counselling Services Contenls Page Directors and other information Directors report Accountants report Slatemenl of comprehensive income Statement of financial position Statement of changes in equity Notes to the financial slalemenls 8-10 Yewdale Counselling Services Directors and other Information Directors Mr Marf( Paul Thomas Mrs Emma Jane Ellis (Appointed 26 June 2023) Secretary Jillian Hytand Company number 05401493 Registered office Sue Mobey House 300 Yewdale Skelmersdale Lancashire WN8 6ES Buslness address Sue Mobey House 300 Yewdale Skelmersdale Lancashire WN8 6ES Accountanls Practical Business Solutions (NW) Limiled 749a Ormskirk Road Wigan England WN5 8AT Page 1 Yewdale Counselling Services Directors report Year ended 31 March 2024 The directors present their report and Ihe unaudited financial statements of Ihe company for the year ended 31 March 2024. Directors The direclors who served the company during the year were as follows: Mr Mark Paul Thomas Mrs Emma Jane Ellis (Appointed 26 June 2023) Small company provlsions This report has been prepared in accordance with the provisions applicable to companies entilled to the small companies exemption. This report was approved by ihe board of directors on 1 July 2024 and signed on behalf of the board by: Mr Mark Paul Thomas Director Page 2 Yewdale Counselling Services Report to the board ol directors on the preparation of the unaudited statutory financial slalemenls of Yewdale Counselllng Services Year ended 31 March 2024 In order to assist you to fulfil your duties under the Companies Acl 2006, we have prepared for your approval the financial statements of Yewdaie Counselling Services for the year ended 31 March 2024 which comprise the statement of comprehensive income. statement of financial position, stalement of changes in equity and related notes from the companys accounting records and from information and explanations you have given us. As a praclising member firm of the Chartered Institute of Management Accountants we are subject lo its ethical and other prolessionai requirements which are detailed at www.cimaglobal.com. This report is made solely to the board of directors of Yewdale Counselling Services, as a body. in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval Ihe financial statemenls of Yewdale Counselling Services and slate those matters that we have agreed to stale to the board of direclors of Yewdale Counselling Services as a body, in this report in accordance with the requirements of the Chartered Inslilute of Management Accountants as detailed at www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone other than Yewdale Counselling Services and its board of directors as a body for our work or for this report. It is your duty to ensure that Yewdale Counselling Seniices has kept adequate accounting records and to prepare statutory financial statements thai give a true and fair view of the assels. liabilities, financial position and loss of Yewdale Counselling SeNices. You consider Ihal Yewdale Counselling Services is exempt from Ihe statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Yewdale Counselling Services. For this reason. we have not verified Ihe accuracy or completeness of the accounting records or information and explanalions you have given to us and we do not. therefore, express any opinion on Ihe statutory financial statements. Practical Business Solutions INW) Limited Chartered Global Management Accountant 749a Ormskirk Road Wigan England WN5 8AT 1 July 2024 Page 3 Yewdale Counselllng Servlces Statemenl of comprehensive income Year ended 31 March 2024 2024 2023 Note Turnover Other exlernai charges Staff costs Other operating expenses 107.243 115) {29.7981 {83,3911 103,893 (45) {29,798) (57,522) Operaling (loss)Iprofit 15,961) 16,528 Other interest receivable and similar income (Loss}Iprofil belore laxation {5.961) 16,532 Tax on Iloss)Iprofit (Loss)Iprofit for the financial year and total comprehensive income (5,961) 16,532 All the activities of the company are from continuing operations. The notes on pages 8 to 10 form part of Ihese financial stalements. Page 4 Yewdale Counselling Services Statement of financial position 31 March 2024 2024 2023 Note Current assets Debtors Cash at bank arKI in hand 337 70,681 138 77,310 71.018 77,448 Creditors: amounts falling due wilhin one year (964) (1.4331 Net current assets 70,054 76.015 Total assets less current liabilities 70,054 76.015 Net assels 70.054 76,015 Capital and reserves Prolit and loss account 70,054 76.015 Shareholders funds 70,054 76.015 For Ihe year ending 31 March 2024 Ihe company was entilled to exemption from audil under section 477 of Ihe Companies Act 2006 relating io small companies. Directors responsibilities- The members have not required Ihe company to obtain an audit of its financia] statements for the year in question in accordance with section 476. The directors acknowledge their responsibililies for cOmpl￿ng wilh the requirements ol the Act wilh respecl to accounting records and Ihe preparation of linancial stalemenls. These financial slalements have been prepared in accordance with the provisions applicable to companies subject to the small companies. regime and in accordance with Seclion 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland.. The notes on pages 8 to 10 form part of Ihese financial statements. Page 5 Yewdale Counselling Servlces Slatement of financial posilion (continued) 31 March 2024 These financial statements were approved by the board of directors and authorised for issue on 1 July 2024, and are signed on behalf of the board by: Mr Mark Paul Thomas Director Company registration number: 05401493 The notes on pages 8 to 10 form part of these flnancial slatemenls. Page 6 Yewdale Counselling Services Stalemenl of changes in equity Year ended 31 March 2024 Profit and loss account Total At 1 April 2022 59,483 59.483 (Loss)/profit for the year 16.532 16,532 Total comprehensive income for Ihe year 16.532 16,532 At 31 March 2023 and 1 April 2023 76,015 76,015 (Loss)Iprofit for the year (5.961 } (5.961) Total comprehensive income lor Ihe year (5.961) (5,961) At 31 March 2024 70,054 70,054 Page 7 Yewdale Counselling Servlces Notes lo Ihe Ilnanclal statements Year ended 31 March 2024 General inlormation The company is a private company guarantee without share capital use of 'Limiled' exemplion, registered in Enlgand. The address of Ihe registered office is Yewdale Counselling Services, Sue Mobey House, 300 Yewdale. Skelmersdale. Lancashire. WN8 6ES. Slatement of compliance These financial statements have been prepared in compliance with the provisions of FRS 102. Section 1 A. 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,. Accounling policies Basis of preparallon The financial statements have been prepared on the historical cosl basis. as modified by the revalualion of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in slerling, which is the functional currency of Ihe entity. Turnover Turnover is measured at the fair value of Ihe consideration received or receivable for goods supplied and services rendered. net of discounls and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods). Ihe amount of revenue can be measured reliably. il is probable that Ihe associaled economic benefils will flow to the entity,. and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Taxation The laxation expense represents the aggregate amount of current and deferred lax recognised in the reporting period. Tax is recognised in the statemenl of comprehensive income, except lo the extent that il relates to ilems recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or direclly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Currenl lax is measured at the amounts of tax expected lo pay or recover using the tax rates and laws that have been enacted or substantively enacted al the reporting dale. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred lax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Page 8 Yewdale Counselling SeNlces Notes to the financial statements (conlinued) Year ended 31 March 2024 Financial inslrumenls A financial assel or a financial liability is recognised only when the company becomes a party to Ihe contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless Ihe arrangement conslitutes a financing transaction, where it is recognised al the presenl value of Ihe future payments discounted at a market rate of interesl for a similar debt instrument. Debl instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profil or loss. All other such investmenls are subsequently measured at cost less impairment. Other financial instrumenls, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed al a rale of inlerest that is nol a market rate, in which case the asset is measured at the presenl value of the future paymenls discounted at a markel rate of interest for a similar debt instrument. Other linanciai instruments are subsequently measured at fair value, with any changes recognised in profil or loss. wilh Ihe exception of hedging instrumenls in a designated hedging relationship. Financial assets thal are measured al cost or amorlised cost are reviewed for objective evidence of impairment at the end of each reporting date. If Ihere is objeclive evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets Ihat are individually significant, Ihese are assessed individually for impaiment. Olher financial assets or either assessed individually or grouped on the basis of similar credil risk characterislics. Any reversals of impairment are recognise(J in proftt or loss immedialely. lo the extent Ihat the reversal does not result in a carrying amount of the financial asset that exceeds what Ihe carrying amount would have been had the impairment not previously been recognised. Deflned contrlbullon plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future paymenls or a cash refund. When contribulions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related seNice, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in linance cosls in profit or loss in the period in which it arises. Slaff costs The average number of persons employed by the company during the year amounted to 1 (2023: 1). The aggregate payroll cosls incurred during the year were: 2024 2023 Wages and salaries Other pension costs 29.112 686 29,112 686 29,798 29,798 Page 9 Yewdale Counselling Services Noles to Ihe financial slatements (continued) Year ended 31 March 2024 Debtors 2024 2023 Other deblors 337 138 Credltors: amounls falling due within one year 2024 2023 Trade creditors Other creditors 130 834 1,433 964 1.433 Controlling party The companylcharity is controlled by its three trusties. Page 10 Yewdale Counselling Servlces The followlng pages do not form part of the slatutory accounls. Yewdale Counselling Services Detailed income statement Year ended 31 March 2024 2024 2023 Turnover Sales Other income 6,010 101.233 2,775 101,118 107,243 103,893 Cost of sales Direct costs (15) {45) (15) (45) Gross profit 107,228 103.848 Gross profit percentage 100.0°/0 Overheads Administrative expenses Wages and salaries Pensions Staff training Rates Service charges Insurance Light and heat Cleaning Repairs and maintenance Printing, F)OStage and stationery Telephone Compuler costs Entertaining Consultancy fees Accountancy fees General expenses Subscriptions (29,1121 (6861 1400) 1423) {100) (473) (1,666) (141 {3.750) {569) (985) {70) (299) (73,5441 (331) (672) (95) (29,1121 1686) {353) (6871 (1.2181 {22) {166) (227) (748) (80} (52,933) {732) (153) (203) (113,189) (87.320} Operaling (loss)Iprofit 15.961) 16.528 Operating {loss)Iprofii percentage 5.6% 15.9% Other interest receivable and similar income (Loss)Iprofil before laxallon (5.961) 16.532 Company registralion number: 05401493 Yewdale Counselling Services Trading as Yewdale Counselling Services Unaudiled financial slalements 31 March 2024 Yewdale Counselling Services Contenls Page Directors and other information Directors report Accountants report Slatemenl of comprehensive income Statement of financial position Statement of changes in equity Notes to the financial slalemenls 8-10 Yewdale Counselling Services Directors and other Information Directors Mr Marf( Paul Thomas Mrs Emma Jane Ellis (Appointed 26 June 2023) Secretary Jillian Hytand Company number 05401493 Registered office Sue Mobey House 300 Yewdale Skelmersdale Lancashire WN8 6ES Buslness address Sue Mobey House 300 Yewdale Skelmersdale Lancashire WN8 6ES Accountanls Practical Business Solutions (NW) Limiled 749a Ormskirk Road Wigan England WN5 8AT Page 1 Yewdale Counselling Services Directors report Year ended 31 March 2024 The directors present their report and Ihe unaudited financial statements of Ihe company for the year ended 31 March 2024. Directors The direclors who served the company during the year were as follows: Mr Mark Paul Thomas Mrs Emma Jane Ellis (Appointed 26 June 2023) Small company provlsions This report has been prepared in accordance with the provisions applicable to companies entilled to the small companies exemption. This report was approved by ihe board of directors on 1 July 2024 and signed on behalf of the board by: Mr Mark Paul Thomas Director Page 2 Yewdale Counselling Services Report to the board ol directors on the preparation of the unaudited statutory financial slalemenls of Yewdale Counselllng Services Year ended 31 March 2024 In order to assist you to fulfil your duties under the Companies Acl 2006, we have prepared for your approval the financial statements of Yewdaie Counselling Services for the year ended 31 March 2024 which comprise the statement of comprehensive income. statement of financial position, stalement of changes in equity and related notes from the companys accounting records and from information and explanations you have given us. As a praclising member firm of the Chartered Institute of Management Accountants we are subject lo its ethical and other prolessionai requirements which are detailed at www.cimaglobal.com. This report is made solely to the board of directors of Yewdale Counselling Services, as a body. in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval Ihe financial statemenls of Yewdale Counselling Services and slate those matters that we have agreed to stale to the board of direclors of Yewdale Counselling Services as a body, in this report in accordance with the requirements of the Chartered Inslilute of Management Accountants as detailed at www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone other than Yewdale Counselling Services and its board of directors as a body for our work or for this report. It is your duty to ensure that Yewdale Counselling Seniices has kept adequate accounting records and to prepare statutory financial statements thai give a true and fair view of the assels. liabilities, financial position and loss of Yewdale Counselling SeNices. You consider Ihal Yewdale Counselling Services is exempt from Ihe statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Yewdale Counselling Services. For this reason. we have not verified Ihe accuracy or completeness of the accounting records or information and explanalions you have given to us and we do not. therefore, express any opinion on Ihe statutory financial statements. Practical Business Solutions INW) Limited Chartered Global Management Accountant 749a Ormskirk Road Wigan England WN5 8AT 1 July 2024 Page 3 Yewdale Counselllng Servlces Statemenl of comprehensive income Year ended 31 March 2024 2024 2023 Note Turnover Other exlernai charges Staff costs Other operating expenses 107.243 115) {29.7981 {83,3911 103,893 (45) {29,798) (57,522) Operaling (loss)Iprofit 15,961) 16,528 Other interest receivable and similar income (Loss}Iprofil belore laxation {5.961) 16,532 Tax on Iloss)Iprofit (Loss)Iprofit for the financial year and total comprehensive income (5,961) 16,532 All the activities of the company are from continuing operations. The notes on pages 8 to 10 form part of Ihese financial stalements. Page 4 Yewdale Counselling Services Statement of financial position 31 March 2024 2024 2023 Note Current assets Debtors Cash at bank arKI in hand 337 70,681 138 77,310 71.018 77,448 Creditors: amounts falling due wilhin one year (964) (1.4331 Net current assets 70,054 76.015 Total assets less current liabilities 70,054 76.015 Net assels 70.054 76,015 Capital and reserves Prolit and loss account 70,054 76.015 Shareholders funds 70,054 76.015 For Ihe year ending 31 March 2024 Ihe company was entilled to exemption from audil under section 477 of Ihe Companies Act 2006 relating io small companies. Directors responsibilities- The members have not required Ihe company to obtain an audit of its financia] statements for the year in question in accordance with section 476. The directors acknowledge their responsibililies for cOmpl￿ng wilh the requirements ol the Act wilh respecl to accounting records and Ihe preparation of linancial stalemenls. These financial slalements have been prepared in accordance with the provisions applicable to companies subject to the small companies. regime and in accordance with Seclion 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland.. The notes on pages 8 to 10 form part of Ihese financial statements. Page 5 Yewdale Counselling Servlces Slatement of financial posilion (continued) 31 March 2024 These financial statements were approved by the board of directors and authorised for issue on 1 July 2024, and are signed on behalf of the board by: Mr Mark Paul Thomas Director Company registration number: 05401493 The notes on pages 8 to 10 form part of these flnancial slatemenls. Page 6 Yewdale Counselling Services Stalemenl of changes in equity Year ended 31 March 2024 Profit and loss account Total At 1 April 2022 59,483 59.483 (Loss)/profit for the year 16.532 16,532 Total comprehensive income for Ihe year 16.532 16,532 At 31 March 2023 and 1 April 2023 76,015 76,015 (Loss)Iprofit for the year (5.961 } (5.961) Total comprehensive income lor Ihe year (5.961) (5,961) At 31 March 2024 70,054 70,054 Page 7 Yewdale Counselling Servlces Notes lo Ihe Ilnanclal statements Year ended 31 March 2024 General inlormation The company is a private company guarantee without share capital use of 'Limiled' exemplion, registered in Enlgand. The address of Ihe registered office is Yewdale Counselling Services, Sue Mobey House, 300 Yewdale. Skelmersdale. Lancashire. WN8 6ES. Slatement of compliance These financial statements have been prepared in compliance with the provisions of FRS 102. Section 1 A. 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,. Accounling policies Basis of preparallon The financial statements have been prepared on the historical cosl basis. as modified by the revalualion of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in slerling, which is the functional currency of Ihe entity. Turnover Turnover is measured at the fair value of Ihe consideration received or receivable for goods supplied and services rendered. net of discounls and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods). Ihe amount of revenue can be measured reliably. il is probable that Ihe associaled economic benefils will flow to the entity,. and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Taxation The laxation expense represents the aggregate amount of current and deferred lax recognised in the reporting period. Tax is recognised in the statemenl of comprehensive income, except lo the extent that il relates to ilems recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or direclly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Currenl lax is measured at the amounts of tax expected lo pay or recover using the tax rates and laws that have been enacted or substantively enacted al the reporting dale. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred lax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Page 8 Yewdale Counselling SeNlces Notes to the financial statements (conlinued) Year ended 31 March 2024 Financial inslrumenls A financial assel or a financial liability is recognised only when the company becomes a party to Ihe contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless Ihe arrangement conslitutes a financing transaction, where it is recognised al the presenl value of Ihe future payments discounted at a market rate of interesl for a similar debt instrument. Debl instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profil or loss. All other such investmenls are subsequently measured at cost less impairment. Other financial instrumenls, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed al a rale of inlerest that is nol a market rate, in which case the asset is measured at the presenl value of the future paymenls discounted at a markel rate of interest for a similar debt instrument. Other linanciai instruments are subsequently measured at fair value, with any changes recognised in profil or loss. wilh Ihe exception of hedging instrumenls in a designated hedging relationship. Financial assets thal are measured al cost or amorlised cost are reviewed for objective evidence of impairment at the end of each reporting date. If Ihere is objeclive evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets Ihat are individually significant, Ihese are assessed individually for impaiment. Olher financial assets or either assessed individually or grouped on the basis of similar credil risk characterislics. Any reversals of impairment are recognise(J in proftt or loss immedialely. lo the extent Ihat the reversal does not result in a carrying amount of the financial asset that exceeds what Ihe carrying amount would have been had the impairment not previously been recognised. Deflned contrlbullon plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future paymenls or a cash refund. When contribulions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related seNice, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in linance cosls in profit or loss in the period in which it arises. Slaff costs The average number of persons employed by the company during the year amounted to 1 (2023: 1). The aggregate payroll cosls incurred during the year were: 2024 2023 Wages and salaries Other pension costs 29.112 686 29,112 686 29,798 29,798 Page 9 Yewdale Counselling Services Noles to Ihe financial slatements (continued) Year ended 31 March 2024 Debtors 2024 2023 Other deblors 337 138 Credltors: amounls falling due within one year 2024 2023 Trade creditors Other creditors 130 834 1,433 964 1.433 Controlling party The companylcharity is controlled by its three trusties. Page 10 Yewdale Counselling Servlces The followlng pages do not form part of the slatutory accounls. Yewdale Counselling Services Detailed income statement Year ended 31 March 2024 2024 2023 Turnover Sales Other income 6,010 101.233 2,775 101,118 107,243 103,893 Cost of sales Direct costs (15) {45) (15) (45) Gross profit 107,228 103.848 Gross profit percentage 100.0°/0 Overheads Administrative expenses Wages and salaries Pensions Staff training Rates Service charges Insurance Light and heat Cleaning Repairs and maintenance Printing, F)OStage and stationery Telephone Compuler costs Entertaining Consultancy fees Accountancy fees General expenses Subscriptions (29,1121 (6861 1400) 1423) {100) (473) (1,666) (141 {3.750) {569) (985) {70) (299) (73,5441 (331) (672) (95) (29,1121 1686) {353) (6871 (1.2181 {22) {166) (227) (748) (80} (52,933) {732) (153) (203) (113,189) (87.320} Operaling (loss)Iprofit 15.961) 16.528 Operating {loss)Iprofii percentage 5.6% 15.9% Other interest receivable and similar income (Loss)Iprofil before laxallon (5.961) 16.532