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 Se￿iCe5 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 se￿iCe 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 se￿i(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 charIt￿S 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 2￿6, and
to prepare accounts which accord with the accounting records, comply with the accounting
requirement of section 396 of the Companies Act 2￿6 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 De￿mber 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