Charity Number: 1133079 Company number: 07003266 THE COUNSELLING AND FAMILY CENTRE, ALTRINCHAM {A company limited by guarantee) Trustees, Report and Financial Statements For the year ended 31st December 2020
The Coun5elling and Family Centre, Aitrincham Trustees, Annual Report for year ended 31st December 2019 Contents Page Legal and administrative information Structure, governance and maoagement Governing document Recruitment and appointment of trustees OrEanisational structure Risk management CFC'S Strategic Plan 3. Objectives and activities Background to CFC CFC Ethos: Vision, Mission and Values CFC Core Values CCT Vision Statement Currerbt Work of CFC Public benefit Financial review Income Expenditure Reserves policy Funds Available Financial Responsibilities and Accounting Procedures Statement of Trustees, responsibilities io Independent Examiner's Report li Financial Statements 13
The Counselling and Farnily Centre, Altrincham Legal and Administrative Informatlon Trustees Appointed Resigned Rosalind Allison-calvert Ichairl Geoff Urwin Paul Appelbe Tony Butterworth Anna Lowe Hila Whitfield Susan Hunt Andrew Latham l February 2017 27 August 2009 22 April 2015 15 June 2016 7 November 2018 11 January 2019 8 March 2019 8'March 2019 4 january 2021 24 July 2020 ManagementTeam Jo Allen Rukhsana Hemani Sarah Barker Alison Hambleton Pauline Oldham Chief Executive Clinical Services Manager CYP Seryices Manager Training Manager Café manager Company Number: 07(K)3266 Charity Number: 1133079 Registered Office: 40 Mayorfs Road, Altrincham, Cheshire. WA15 9RP Bankers: Co-op Bank, P.0. Box 250, Delf House, Southway. Skelmersdale. WN8 6Wt HSBC, 11 Stamford New Road, Altrincham. Cheshire. WA14 IBW Independent Examiner: Stephanie Stevens FCA. Shaw House. I Shaw Street. Ashton-under-Lyne, Lancashire, OL6 6QJ
The Counselling and Family Centre. Attrincham structure, Governance and Management Govemlng document.. The Counselling and Family Centre ICFCI is a tompany limited by guarantee 3nd not having a share capwtal, governed by its Memorandum and Articles of Association, dated 9 November 2009. Recruitment and L7ppointment of trurtees: CFC has a trustee recr¥Jitment and appointment process. Adverts are placed locally and nationally for trustees and networks are used. Potential trustees have an initial informal meeting with the Chief Executive and The Chair of Trustees , are given information, and invited to attend twstee meetings as an observer. If they decide they would like to become a trustee and the board consitler them acceptable, they are accepted after suitable references have been received. New Trustees are given an introductory pack containing details of formal trustee responsibilities as laid down in charity and company law,. CFC'S memorandum and rticles of association. the latest set of accounts. and they are expected to familiarise themselves with the contents of the pack. OrgunisatlonalStrurture= CFC'S board has no set maximum number and currently consists of six members, meeting bi-monthly. A Chief Executive is appointed by the trustees. Together with other CFC employees, the Chief Executive manages the day to day operation of the charity. The Board has identified key areas of slrategic and operational fotU5 and has nominated a 'lead' Trustee to ensure that work progresses and appropriate updates are regularly provided to the board. Risk Monugement= The Trustees maintain a risk register and regularly assess the major risks identified. in particular those relating to the operation and finance of the organi5ation, and are satisfied that procedures and systems are in place to mitigate our exposure to risk. CFC'S strategicplan.. This continues to forni a part of risk management by providing a clear set of goals for the medium term (the next 3+ years) and has the following key objectives= To continue to focus on collaboration with other mental health and emotional well-being providers to build a high quality, flexible and truly responsive offer to those in need of support across Greater Manchester and thereby to become an 'influencerf rather than 'followerf. To broaden and grow existing services based at our Centre. at further local locations, and nationwide through the offer of remote support via telephone and internet to meet the changing demands of our current and poterbtial service users To focus on securing additional alternative ijnrestricted income sources to bolster and mitigate the risks associated with grant funding and counselling income. To maintain a clear focus on quality provision throughout all our expansion activities. Objertives and Activitie5 Background to CFC The CFC was founded in 1975 in response to 3 local need for easily accessible support for individuals and families experiencing intolerable stress. Originally known as Family Contact Line. the charity has over 40 years. experience of delivering counsellinB and therapeutic support mainly, but not exclusively, in Trafford Borough. Over time the organisation has evolved in terms of the focus and
The Counselling and Family Centre, Altrincham range of services offered, but it remains at the heart of its community providing high quality easily accessible services. Despite our growth we remain a local charity. very much rooted in our community. and drawing from it our large number of valued volunteers who fulfil the whole spectrum of roles.. trustees, counsellors, receptionists, café assistants. fundraisers, facilitators, ambassadors. Indeed, the majority of the staff team began their association with CFC as volunteers. CFC Ethos., Vision, Mission and Volues We are committed to providing support when it is needed, as quickly as is possible and in such a wav that it is easy to access, flexible in its delivery find responsive to changing needs. We are here for.. Whotever Lifr Throws ot You Ourdoor5 are open to everyone-we won'tturn anyoneaway becauseof wherethey live or how much they can afford to pay. Our core service 15 the provision of counselling. Our qualified covnselling professionals tailor the se¥vice to each individual, couple or family so that we can be here for them when they need us, for as long as they need us, and no matter what is causing the problem. We can help to find a way forward, gain in confidence. lead a happier life. and break the cycle. We are equally as responsive, flexible and inclusive in our approach to our staff and volunteers and are justifiably proud of our diversity. We are completely blind to anything other than competence or the promise of competence. We are a team, and we all work together. Standards are high but so, we like to think, is the training and support we offer. CFC Core Vulues We have 8 Core Values that underpin everything that we do. They provide a framework for the development of a healthy team, as well as informing the design and delivery of all CFC project5. Integrlty We promote a culture of honesty, trust and respert throughout the organisation Teamwork We believe that we are strongerwhen we work together Individuals We recognise that each and every person has unique value Quality We are an outcomes-based organisation. committed to high qijality standards Equality We believe in treating everybody equally and in equal acces5 to opportunity Creativity We believe that creativity encourages individual and organisational growth Choice We believe that choices can change everything Solution focussed. We are committed to the possibility of positive change - be that the individual or the organisation. CFC Vlsion 5totement We believe that our model as a mental health charity is one that is capable of replication across a wider geographical landscape. It is a model that will stand up to scrutiny in terms of how we operate for our staff and volunteers, in the outcomes for our service users and the wider community, and in the value for money we achieve for our funders. Current Work of CFC CFC provides a range of services in line with its vision. mission and key organisational aims from its Centre on Mayors Road, Altrincham. Due to the Covid pandemic we have temporarily halted the
The Counselling and Famtrly Centre. Altrincham delivery of services in the Kath Locke Centre. Manchester. BlueSCI's centres on the Broomwood Estate and at Seymour Grove in Old Trafftird, the Manchester Probation Office, Cleanstart Old Trafford, Trafford Domestic Abuse Service, and with Home-start Trafford, Salford & Wigan. Those who had been supported at these locations have beerb given the opportunity to continue through the provision of remote support. We have a skilled team of over 45 counsellors, supported by 4 clinical practice supeNisors who are themselves supported by the Clinical SeThices Manager. The background. breadth of knowledge and experience of our clinical team underpins CFC'S ability to offer services in a range of languages and approaches and to ensure the best niatch to our service users, mental health and emotional well- being needs, and at the locations and times that fit best with the demands of their daily life. We strive to offer a high quality professional service to all our clients, and our counselling services are accredited by the British Association for Coun5elling and Psychotherapy IBACPI. The majority of our clients self-fefer and have a pre-start a5ses5ment. Our criteria for accepting clients are simply 'Are they psychologically available?, and 'ls there a focus for the worky If these criteria are met and the client wishes to proceed, we offer an 8 week cycle of sessions and then re-assessment and re-contracting should the client wish to continue for longer. Demand for CFC SeiCe5 grows year on year and gaps in statutory provision continue to emerEe. In 2020 when we asked people how they heard about us, nearly 25% cited GPS, other NHS services and organisations commissioned to deliver a statutory mental health service We have an internal referral procedure for clients beginning in one pèrt of the seiCe e.g. Couples, and finding they may be better supported in e.g. our Families service, or for clients who request a different counsellor. We offer all our services free of charge for on assessment and ijp to 8 counselling sessions for all households on a low income. We offer tounsellinqAor. Adult Individuals Children and Young people Couples Families Support groups.. Families coping with the addiction of loved one Older People at risk of isolation Those struggling with Peri-Natal issues Life after Bereavement & Loss Mindfulness Managing the Menopause Carers of Children with special needs Managing Stress and Anxiety Community Allotment Project Art Club Training.. CFC offers a range of training courses for business, counsellors and related professionals and Members of the public, in addition to running a mandotory programme for everyone at CFC which includes, for example, Safeguarding and Cultural Awareness.
The Counselling and Family Centre, Altrincham The majority of trainin& from half day workshops to 7 day courses, 15 delivered by an in house team of counsellorsltrainers who bring an impressive array of skills and experience to the task. We have an annual programme of I day to 6 week courses. and are able to produce bespoke tailored courses on request. Community Cafe Open seven days a week Assoclated café lounge hosting a variety of community group meetings and services, for example, ACOA, Smart Recovery and U3A. Recent development5.' This year we have begun working with The Relationship Hub. Bury, a similar but smaller charity, to bring services into alignment and thereby strengthen our support to the wider community. We are also artively involved with The Trafford Community Collective ITCCI. TCC is a member-led organisation ihat supports the development of the Voluntary, Community, Faith and Social Enterprise IVCFSEI sector in Trafford by promoting a collective and partnership approach to service development and delivery. The vision of the TCC sees the sector as an equal partner in improving the health and wellbeing of Trafford's residents, working with the statutory sector in taking an active part in the planning, commissioning and delivery of services. TCC has 5 Sector leads across the North, West, Central and South borough neighbourhoods. CFC is the lead for South Trafft)rd. We have also expanded the number of schools ènd colleges for whom we provide I:1 and group svpport. CFC Outcornes As a solution focused/outcomes-based organisation, it is essential that the need for any work we undertake is evidenced and that projects are deliberately designed to make an impact which can be measured. Practically we work to achieve this through: A continuous 360 degree 'scrutiny loop. of procedures, policies and training programmes. A commitment to the challenge of an open minded approach to new thinking and developments in our therapeutic field. We require all of our clinical team to engage in continuous professional development both within and outside of the organisation. The continuous monitoring and evaluation of output data to ensure that where practicable we are offering a truly inclusive service and making informed decisions when we introduce change. The continuous monitoring and evaluation of outcome data to ensure our therapeutic efficacy and that we are making informed decisions when we introduce change. Building relationships with other organisations to enable us to 'add value, rather than simply replicate existing services. The undertaking to design and then action a longitudinal research project which will examine the effitacy of our 'talking therap interventions over a five year period. Close adherence to the best practice guidelines as drawn ijp by our accrediting body, The British Association of counselling & Psychotherapy. The most frequent presenting problem continues to be anxiety and stress- followed by bereavement and loss, interpersonal relationships, depression, and trauma/abuse. Secondary problems reveal self- esteem, anger management and parenting/family problems as frequent issues.
The Counselling and Family Certt. Altrincham Despite increased demarkd and the pressure of switching from an exclusively face to face to a hybrid working model in a hectic 2 week period, we saw 65% of people in less than 2 weeks from their first contact with us. For those completing their therapy in 2020. the average % change in mental health scores based on the difference between the score at assessment and the score at the end of therapy was over 68% increase in well-being, over 61% increase in overall mental health and a 70% reduction in risk factors. Public Benefit We are committed to offering affordable, easy to access counselling and emotional well-being services at a time when demand is growing atrid statutory provision, particularly at a preventative level, is limited. We listen to our service users, and we use their feedback to develop and refine everything we do. Most recently this has led to the development of4 wider range of support groups and an allotment project. We will also be starting a second 8roup for those at risk of social isolation and another art club, both of which are community led. We care deeply about the whole experience. We ask everyone What did we do well,? Some ofthe re5ponses- Staff are always very friendly and supportive. My counsellor is such an understanding lovely person. I really appreciate the help that she gave to me through the darkest time of my life ! Thankyou Built great rapport and enabled me to open up at a pace appropriate for me, resulting in me getting exartly what I wanted to achieve out of the service The whole process was full of kind, caring people- I honestly can't fault it 2020 was 3n vnusual year. A Global pandemic year. We suspended our volunteer and training programme and did not take on any student counsellors. Some staff were furloughed for part of the year, our cafe was closed and all face to face artivity ceased. Our earned income disappeared overnight Despite this, there was a huge amount of activity. The core counselling sei(e continued and the whole Centre was re-decorated by an enthusiastic am)y of paint brush wielding volunteers. Internally. a WhatsApp group and an increasingly informal. chatty weekly newsletter kept the team spirits up whilst we wrestled with our work and our home lives. Our Project Development worker brought in very welcome emergency funding which stabilised our otherwise precarioys position and we benefitted from new sources of earned income as a direct result of moving to remote service delivery. By the c105e of the year our Community café had re-opened, all team members were back from furlough and we had set in motion the counsellor recruitment and training programmes for 2021. Financial Review Income Incoming resources in the year ended 31 December 2020 were £529,67712019 £419.6171, an increase of 26.2%. Some 65.4%12019 36.5%) of this was restricted income received in the form of grants. The significant increase in grants reflects the chariws success in securing emergency funding
The Counselling and Family Centre, Altrincham during the pandemic when income from usual sources was greatly reduced. The remaining income comprised.. Contribution5 from clients and supporter5 Rental from room hire to other community services Contracts with secondary and primary schools Training courses Sales from the Community café Receipts under the Governmenvs Job. Retention Scheme Expenditure Total expenditure in the year was E412,61412019 473,090}, a decrease of 12.8%. This was largely due to staff cost savings and lower occupancy costs arising from the lockdown. There was a surplus on unrestricted funds in the year of £118,91112019 deficit £21,565). which when added to unrestrirted funds brought forward of £49,718 and increased by a release of £3,[ from restricted funds Elves total unrestricted funds of £171,629 at the year end. From this the Trustees have set aside £35.450 in two designated funds. £7,313 is to cover the depreciation of the café assets which has been funded by grants previously received. £28,136 has been put into a sinking fund which the Trustees have set up. The Trustees have had estimates produced of the building works that are likely to be necessary over the next 15 years Orb the property which CFC occupies to ensure that it continues to meet the standards required under its lease and under Health and Safety Regulations. The total estimated costs originally estimated over a 20 year period were £IOO,CKJO, and the Trustees are therefore setting aside £5,000 per annum to ensure that there are funds available as and when the work needs to be done. After deducting these designated funds, the general fund stands at £136,180. Reserves Policy The objective of the Trustees, reserves policy is to protert CFC and its charitable actNities by ensuring adequate liquidity such that. should the need arise, CFC is able to close down or restructure all or part of its operations whilst Still meeting all its financial obligations and without compromising CFC'S core services. As a result, CFC has set a target of holding unrestrirted reseNes equating to a minimum of three months arbd a maximum of six months expenditure. Total unrestricted reserve5 at 31 December 2020 were £171.629, which is within the parameters set by the policy. Funds available The onset of the Covid-19 pandemic had a significant impact on the charity'5 activities and resulted in a significant drop in earned income. The charity took cost saving measures, including the furlough of staff members, and successfully reduced overall expenditure whilst simultaneously taking swift action to maintain it5 primary mental health support service by moving the delivery from lace to face to remote counselling. Additionally, CFC wès successful in procuring short term Covid-19 Emergency funding from a number of grant providers such that its financial posltion for at least the next twelve months is seture. CFC will continue to work to secure further long term grant funding and to nurture opportunities for additional sources of earned income. The Trustees regularly review funding projections for the current and future years to ensure the organisation makes any required changes in a proactive manner should significant funding reduction5 be experienced. Financial Responsibilities ond Accounting Procedures
The Counselling and Family Centre, Altrincham CFC regularly reviews its financial processes and procedures to ensure that they remain appropriate to the size and nature of the charItS operations. statement of Trustees, responslbilities Company Law requires the Trustees to prepare financial statements for each financial year, wh'ich give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that year. In preparing the accounts the Trustees are required to.. select suitable accounting polities and then apply them consistently,. make judgements and estimates that are reasonable and prudent- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statement5; prepare the firbantial statements on the going concem basis unless it is inappropriate to presume that the charitable company will Continue in business. The Trustees are responsible for keeping proper accounting records which diselose with reasonable accuracy at any time the financial position of the charitable company and to enable it to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable step5 for the prevention and detection of fraud and other irregularities. The Trustees, who are directors for the purposes of company law, and trustees for the purposes of charity law, who served during the year and up to the date of this report are set out on page 3. Company status The company is limited by guarantee and all members have agreed to contribute a sum not exceeding £10 in the event of a winding-up. Independent Examiner Slephanie Stevens was appointed as the charitable company's independent examiner for 2019 and has expressed her willingness to continue in that capacity. This report has been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities lissued in March 2(X151 and in accordance with the special provisions applicable to companies subject to the small companies, regime of the Companies Act 2006. Approved by the Trustees and signed on their behalf by: Rosalind Allison-calvert Ichairl 14 October 2021 io
The Counselling and Farnily Centre. Altrincham Independent Exarniner's Report To the members on the unaudited accounts of the Counselling and Family Centre for the year ended 31st December 2020. I report on the accounts ofthe company fortheyearended 31st December 2020, which are set out on pages 13 to 27. Respective responsibilitie5 of trustee and exarniner The trustees (who are also the directors of the company for the purposes of company lawl are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 43121 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to= examine the accounts under section 145 of the 2011 Att- to follow the procedure laid down in the general Directions given by the Charity Commission under section 14515llbl of the 2011 Act,. and to state whether particular matters have come to my attention Basis of Independent Examinerfs Report My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those record5. It a150 include5 consideration of any unusual items or distlosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedure5 undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report 15 limited to those matters set out in the statement below. Independent Examinerfs Ststement Report No matters have come to my attention in the 2020 Financial Statements, which gives me 111 reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 386 of the Companies Act 26, and to prepare accounts which accord with the accounting records, comply with the accounting requirement of section 396 of the Companies Act 26 and with the methods and principles of the Statement of Recommended Practice- Accounting and Reportin8 by Charities li
The Counselling and Farnily Centre. Altrincham Independent Examlnews Report (continued) have not been met, or 121 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Hobday-stevens Chartered Accountants 14 October 2021.... 12
The Counselling and Family Centre. Altrincham Flnancial Statements Statement of Financial Activities (including Incorne and Expenditure account) for the year ending 31 December 2019 Notes Unrestrlcted Funds 2020 Restricted Fund5 2020 Total Funds 2020 Total Funds 2019 Incoming resources Donation5 and grants 8,002 346.328 354.331 162,586 Income from charitable activities 172.876 172.876 256.951 Other incorne 2,471 2,471 Total incomlng resources 183,349 346.328 5Z9.677 419,617 Resources expended Cost of Generating Funds Direct charitable expenditure 8.555 339.621 8,555 404.059 8,543 464,548 64.438 Total resources expended 64.438 348,176 412,614 473.090 Net movement in funds 118.911 11.8481 117,063 153,4731 Transfer5 between Funds 15 13.OC¥Ji Total funds brou8ht forward 49.718 89.243 138.961 192,434 Total funds carrled forward 15 171.629 84.395 256,024 138,961 The statement of financial actTVities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing artivities. 13
The Counselling and Family Centre. Altrincham Balance Sheet as at 31 December 2020 Notes 2020 2019 Fixed Assets Tangible Assets li 20,120 20,244 Current Assets Stock Debtors Cash at bank and in hand 350 17.789 238.413 388 12 18.685 122,509 256.552 141,581 Creditors.. amounts falling due within one year 13 120,6481 122,8641 Net Current Assets 235,904 118.717 Net Assets 256,024 138,961 Unrestricted Funds Restricted Funds 15 15 171,629 84,395 49,719 89,242 Total Funds 256,024 138,961 14
The Counselling and Family Centre, Altrincham Statement of Cash Flows for the year ended 31 December 2020 2020 2019 Cash flovts from operating artNities: Net Cash provided by/(u5ed inj operatlng ortivlties 124,333 (40,1431 Cash Flows from investing activities: Payments to acquire tangible fixed Assets 18,4291 120,3381 Net Cosh providedby/ (used ITnJ investing artivities 115,904 160,4811 Cash and cash equivalents at the beginning of the reporting period 122,509 182,990 Cash and cash equivalents at the end of the reporting period 238,413 122,509 Net Incomel (expenditure) for the reporting perlod 117.063 153,4731 Adjustrnents for: Depreciation 8.552 14,772 Oecreasel lincreasel in stock 38 11641 Decrease/ lincreasel in debtors 896 110,5091 (Decreasell increase in creditors 12,2161 9,231 Net Cash provlded by/{used ITnJ operating artivities 124,333 140.1431 Analysis of cash and cash equivalents Cash at Bank 238,413 122,509 Total c35h and cash equivalents 238,413 122,509 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 Dember 2020. The member5 have not required the charitable Company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006. 15
The Counselling and Family Centre, Altrincham The trustees acknowledge their responsibilities for lal ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 ofthe Companies Act 2006 and Ibl preparing financial statements which give a true arbd fair view of the state of affairs of the charitable company as at the end of each financial year and of its Surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2CX)6 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the Special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the 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 IFRS 1021 leffective I January 20151. Approved by the Board and signed on their behalf bv.. aJL Rosalind Allison-calvert IChairl.................-.-.................................. Paul Appelbe (Trusteel 14 October 2021 16
The Counselllng and Famlly Centre. Altrintham Notes to the accounts for the year ending 31 December 2020 Accountlng policies The principal accounting policies adopted in the preparation of the financial statements are set out below. They have been applied consistently during the year. and in the preceding year. lal Basis of preparation The financial statements have been prepared under the historic cost convention and in accordance with the Companies Act 2(K)6. and the Statement of Recommended Practice applicable to charities preparing their accounts in accordance wvth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20151. Ibl Fund accounting Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds earmarked by the Executive Committee for particular purposes. Restricted funds are subjerted to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Icl Incoming resources All incoming resources are included in the Statement of financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income: Voluntary income 15 received by way of grants. contributiofts and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recogr)ised when the charity becomes unconditionally entitled to the grant. Donated services and facilities arè included at the value to the charity where this can be quantified. The value of seNices provided by volvnteers has not been included in these accounts. Investment income is included when receivable. Incoming resources from charitable trading activity are accounted for when earned. Incoming resources from Erants. where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. 17
The Counselling and Farnity Centre, Altrincham Idl Resources expended Expenditure is recognised on an accrual basis when a liability is incurred. Expenditure includes anv VAT which cannot be fully recovered and is included as part of the expellditure to which it relates. lel Operating leases Rentals payable under operating leases, where substantially all the risks and rewards of ownership rernain5 Wlth the lessor, are charged to the Statement of Financial Activities in the year in which they fall due. If) Tangible fixed assets Fixed assets are stated at C05t less accumulated depreciation. Individual items costing less than £500 are not capitalised. Tangible fixed assets are depreciated on a straight line basis over their estimated useful lives a5 follows: Asset Category Annual rate 25% 25% 25% Fixtures and fittings Computer equipment Cafe Equipment Igl Stock Stock, which relates to items bought for resale in the Charity's café, is valued at the lower of cost and net realisable value. Ihl Pensions The charity operates a stakeholder pension scheme for its staff. The assets of the scheme are held separately from those of the charity in an independently administered fund. Details of the charitls contribution are given in Note 9 to these accounts. 18
The Counselling and Family Centre. Altrlncham Incoming resources from grants and donations Unrestricted Restricted 2020 1019 Totsl Totsl Grants 12,237 12,237 15,242 BBC Children in Need Trafford Housing Trust Trafford Housing Trust Trafford Inclusive Communities Trafford Cohesive Communities Big lottery (Reaching Communities) Cheadle Royal Hospital Charitable Trust Henry Smith Ogle5by Trust Trafford Partnership ESF 13,700 50.000 1.980 4.780 41,050 13,700 50,000 1,980 4,780 41,050 13,700 40,644 10,000 37,3(K) 20,908 1,944 10.000 io,o(x) 3.571 10,000 9.880 6,112 3,571 10,000 9,880 6.112 Charities Aid Foundation Big Lottery (Award5 for All) Lloyds Bank St James's Place Garfield Weston The Julia and Hans Rausching Trust -Zochonis 7,050 25,000 25.000 41,940 41,940 3,000 1,699 1,800 Trafford Inclusive Neighbourhoods Trafford Inclusive Neighbourhoods Trafford Crisis Fund Co-op Community Fund Co-op Tesco 2,¢ 2,000 1,326 1,326 5(X) 5Th) Lottery Covid Fund Manchester Airport Job Retention Scheme Grants 48,688 48,688 45.992 45,992 346328 346,328 153,287 Donations Other donations 8.002 8,W2 9,299 19
The Counselllng and Famlly Centre, Altrincham 8,IK12 8,th)2 9,299 TOTAL 8.002 346,328 354.331 162,586 Incoming resources from charitable activities Unrestritted Restricted 2020 Total 2019 Total Counselling Room hire Placement contributions Café Sales Training 121,634 873 15,807 30,282 4.280 172.876 121,634 873 15,807 30,282 4,280 172.876 149,156 4,046 16,9(X) 72.245 14,603 256,951 Cost of Generatlng Funds Unrestricted Restrfrted 2020 Totsl 2019 Total Fundraising Costs 8,555 8,555 8.543 20
The Counselling and Family Centre, Altrincham Direct charitable expendwture Counselling Services Total Café Unrestrirted Restrlcted 2020 Total 2019 Total stsff Costs Salaries and Wages Café Staff 7,966 25,909 1.288 33,875 1,288 254.383 288,758 1,288 32,124 14,598 1,991 11,189 10,215 254.764 16.171 57.514 21.085 20,759 14.479 Counsellors Supervision Training Admin Support Children's Service Management Expenses 32,124 14,598 1,991 11,189 10.215 846 846 846 1,772 386,543 8,812 27,197 36.iK19 325.000 361,009 Premises Costs Rates 1,453 19781 2,057 1,382 1,077 2,170 229 2,530 1,192 2.286 2.764 1,779. 2,425- 4,309 3.617 2,286 2,764 5,080 6.419 7,152 4.644 Light & Heat Cleaning & consumables Repairs and Maintenance 1.382 Insurance 2,183 5,975 728 2.911 11.440 2,911 14,699 2,754 26,051 4,204 Office Costs 302 302 572 734 1,036 1,964 222 980 Telephone & Fax Printing, postage and stationery Equipment hire Equipment depreciation Subscriptions and licences Sundry 572 1.392 157 2,381 730 65 65 353 353 857 1,210 8,552 1,554 1,210 14,722 2,473 2.491 453 2.491 453 6,060 I,ioi 47 47 114 161 4.282 4.282 10,417 14.699 22.546 Advertising and Marketlng 274 274 274 1,464 Legal and Professional 1,080 1,080 3,493 Finance Costs 891 891 1.782 L782 1,334 Café Cost of Sales 9.572 9,572 9,572 23,116 21
The Counselling and Family Centre, Altrincham Total Costs 21,314 43,124 64.438 339.621 404,059 464,548 Café The charity has been operating a communtty café on its premises since March 2016. The result of the café included in the statement of financial activities on a full costs allocation basis is summarised below. 2020 2019 Restricted Unrestrirted Total Sales 30,282 30.282 72,245 Grants received 6,867 6.867 9,205 Total Income 6,867 30.282 37.149 81,450 Cost of Sales 19,5721 19,5721 123,1161 Salaries and Wa8es 16.8671 120.3301 127,1971 140,5321 Other Costs 16,3551 16,3551 19,5771 Net Contribution (5.976) 15.976) 8,225 Taxation The charity is exempt from tax on income and gains falling within S505 of the Income & Corporation Taxes Act 1988 IICTA 19981 or S256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objerts. No tax charges have arisen in the charity. Net incoming/ loutgoingl resources 2020 2019 This is stated after charging: Depreciation Accountancy fees 8.552 1,080 14,772 1,080 Staff costs 2020 2019 Salaries and wages Social security costs Pension Contributions 268,433 13,202 7.124 288,758 236,675 12,485 5.604 254,764 22
The Counselling and Family Centre, Altrincham No employee recelved emoluments of more than £60.C. The average number of employees during the year, calculated on the basis of full time equivalents, was as follows.. 2020 2019 Operational 11.7 10.5 io. Trustees, remuneration and expenses Expenses incurred by members of the Executive Committee in connection with their work for the charity totallinE £13 were reimbursed to them during the year12019 £131- No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year12019- nill- 11. Tangible Fixed Assets Fixtures and fittings Computer equipment Café fixtures & equlpment Total COST At 01.01.20 Additions Disposals At 31.12.20 8,297 7,424 5,296 432 56.971 572 70,564 8,428 15.721 5,729 57,542 78,992 DEPRECIATION At 01.01.20 Charge for the year Disposals At 31.12.20 7,106 5.296 37,918 50,320 593 70 7.889 8.552 7,699 5,366 45,807 58.872 NBV At 31.12.20 8,022 1.192 363 11,735 19,052 20,120 20,244 At 31.12.19 The capital costs of the cafe have been funded by grants Isee note 151 which have been transferred to unrestricted funds. Depreciation has been charged on the assets from the month in which the café was opened. 23
The Counselling and Family Centre, Altrincham 12. Debtors 2020 2019 Trade debtors Accrued Income Sundry Debtors Prepayments 14,701 1,000 1,177 911 17,789 16,543 I,ODO 1,142 18.685 13. Creditors: amounts falling due in less than one year 2020 2019 Trade creditors Accruals Deferred Income PAYE and Nl 14,598 4,391 96 1,563 20,648 6,661 2,906 2,429 10,868 22,864 14. Analysis of Net Assets Between Funds Unrestricted Funds Restricted Funds Total Fund5 Tangible Fixed Assets Stock Debtors Cash at bank and in hand Creditors 20,120 350 20,120 350 17,789 154.018 120,6481 171,630 17,789 238,413 120,648 256,024 84,395 84.395 15. Movement in Funds At 01.01.20 Incoming Outgoing resources resources Transfers At 31.12.20 Restricted funds The Henry Smith Charity BBC Children in Need Big Lottery (Reaching Communities) Oglesby Trust Trèfford Housing Trust Trafford Inclusive Communities Cheadle Royal Hospital Charitable Trust Awards for All The Rausching Trust 37,3(X) 137,3001 16,1191 12.237 6,119 10,161 41.050 140.9491 10,263 20,908 13,7 io.(xx) 13.7CM) 124.4211 I27,4) 6.667 1.980 11,9801 8,572 18,5721 9.880 41,940 18,2331 113.9801 1,647 27.960 24
The Counselling and Family Centre, Altrincham Trafford Housing Trust Lloyds Bank Foundation Garfield Weston St James's Place Crowdfunding Trafford Crisis Fund Trafford Inclusive Neighbourhoods Trafford Inclusive Neighbourhoods Trafford Hate Crime Co-op Community ESF Community Charities Aid Foundation Co-op Tesco Lottery Covid Emergency Fund Lloyds Manchester Airport Job Retention Scheme Grants 50,000 129.1671 14,1121 110,4171 15,(KKJI 20,833 4,112 25,000 14,583 5.580 15,5801 2.OCX) 12,CrfJOI 1.2 11,2001 1.699 1.699 162 11621 11.3261 111,1091 iio,o(x)I 15831 15(K)I 1.326 3,571 iO.CKM) 17,5381 417 5(M) 46.888 146,8881 6,112 14,3661 1,746 13,0001 45.992 145,9921 89,243 346,328 {348,176) (3.0001 84.396 Unrestrlrted funds General Funds Designated Funds 14,381 35,338 49,719 183.349 156,5491 17.8891 164,438} 15,1XlOI 8.000 136,180 35,449 171,629 183.349 Total funds 138,962 529.677 1412,6141 256,025 The table below provides a brief summary of the purpose for which each restricted fund is to be used. Name of Restricted Fund The Henry Smith Charity l Nature and purpose of the Fund Contribution to counselling. supervision and administrative costs for 3 years. Part time CYP counsellor for 18 months Contribution to counselling, supervision and administrative costs for 3 years. Grant to deliver counselling support to those on higher tariff probation for 3 years to December 2020. Further 6 month grant of £IO,(K)O awarded Novernber 2020. Final 6 months of grant towards the cost of family counselling service Provision of sessional counselling BBC Children in Need Big Lottery IReaching Communities) Oglesby Trust Trafford Housing Trust Trafford Inclusive Communities 25
The Counselling and Family Centre, Altrincham Cheadle Royal Hospital ! Charitable Trust Final instalment of a grant towards management costs for service expansion= Covid response grant to meet costs of returning to in- person delivery. Funding towards group support intluding allotment project 6 Month grant to cover supeThision, management and administration costs New two year grant to May 2022 to cover counselling costs Two year grant to July 2020 to cover training costs. One year grant to July 2020 to cover core costs. Six months emergency fijnding to cover counselling costs Six months emergency fundirkg to cover counselling costs Grant for three new laptops for remote delivery Awards for All The Rausching Trust Trafford Housing Trust Lloyds Bank Foundation Garfield Weston St James's Place Trafford Crisis Fund Trafford Inclusive Neighbourhoods Trafford Inclusive Neighbourhoods Trafford Hate Crime Co-op Community Grant to deliver a Perinatal Support Group Provision of sessional couriselling Variable grant from customer donations Funding to February 2021 to cover counselling and training costs for partnership with WomenMAThA Emergency grant to cover counselling costs Grant to May 2021 to cover training cost 3 month5 emergency funding 6 months funding to cover Counsellin& Supervision and Admin costs. 6 months funding to 31.1.21 to meet additional costs of returninE to in-person delivery. Grant to replace front doors of centre. ESF Community Charities Aid Foundation Co-op Tesco Lottery Covid Emer8ency Fund Lloyds Manchester Airport The transfers from restricted to unrestricted funds relate to grants received for the purchase of assets for the charivs café (see Note 11 above). Such grants are transferred to a designated fund to cover the depreciation on these assets over the life of the assets. A transfer is made each year to the General Fund to offset the depreciation charge for the year. In addition, in 2015 a sinking fund was established to cover major refurbishment costs. An estimate of £l(X),O(X) was produced as the cost of the building works that are likely to be necessary over the 20 years Ithe period of CFC'S lease- see note 161 from the date of establishment of the fund to ensure that it continues to meet the standards required under its lease and under Health and Safety regulations. £5,000 is being set aside each year and drawn on as and when the identified expenditure arise5. 26
The Counselling and Family Centre. Altrincham The movement on these funds in the year is analysed below. Designated Funds At 01.0120 Transfers In Transfers Out At 31.12.20 Depreciation Sinking Fund 12,202 23.136 17.8891 7,313 28.136 35.450 5.000 35,338 17,8891 16. Lease cornmitments The charity had the following annual commitments under non-cancellable operating leases.. 2020 2019 Not later than one year Later than one year and not later than fwe year5 Later than five years 1,162 1,162 1,051 1,162 1.162 In addition, the building occupied by CFC is owned by Trafford County Council. On 8 March 2017 the Trustees signed a new 20 year lease with the Council. Under this lease the charity will pay a peppercorn rent for the first five years. Thereafter an annual rent will be payable based on 50% of any surplus arising in the preceding financial year. after taking account of any transfers to reseNes required to maintain them at the level agreed by the Trustees. 27