Company registration number: 07003266 Charity re8lStration number: 1133079 The Counselling and Family Centre. Altrlncham {A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 310etember 2025 Carter Collins & Myer Chichester House 2 Chichester Street Rochdale Lancashire OL16 2AX
The Counselllng and Famlty Centre. Altrincham Trustee5 Annual Report for year ended 315t Dernber 2025 Cont*nts Legal and administrative inforwnatoon Structure. governance and management Governlng document Recruitment and appointment of trustees Organisational structure Risk Management CFC'S Strate8ic Plan Objectives and actlvlties Back8round to CFC CFC Ethos- Vision, Mission and Values CFC Core Values cct Vision Statement Current Work of CFC Public Benefft Flnanclal Revbew io Income Expendlture Reserves Policy Funds Available FlnancSal Responslbilities and Accounting Procedures ststement of Trustees respDnslbllltle5 li Independeni Examiner5 Report 13 Financial Ststements 14 Pa9e 3
Legal and Admlnlstratl¥e Dètails Trustees Anna Lowe Matthew Flukes Jonathan Moore Penny Bullock Owen Hewson Appolnted 7 November 2018 l October 2022 2 February 2024 2 February 2024 15 March 2024 Resi8nÈd S August 2025 Elmear Strong Andrew Fethers Luigi Salzano 3 May 2024 3 Mèy 2024 6 August 2024 ManagementTeam Jo Alle Rukhsana Hemanl Sarah Barker Alison Hambleton Mark Busby Kevin Lau Chief Executive Clinical Service5 Manager CYP Seryice5 Manager Training Manager Operations Manager Café Mana8er Company R•Éistration Number. 07003266 Charlty ReB15tratlon Number. 1133079 e$tered Offlce: 40 Mayor's Road, Altrincham, Cheshire. WA15 9RP B#nker5', C1>4)p Bank, P.0. Box 250. Delf House, Southway, Skelmer5dale, WN8 6wr Independent Examlner Carter Colllns & Myer Chlchester House 2 Chichester St Rochdale LancashSre OL16 2AX P4
Strurturt. Governance and Manalement Go¥ernln8 do¢umenL. The Coun5elling and Famlly Centre ICFQ is a company limited by guarantee and not havin8 share capital, governed by its Memorandum and Articles of Association, dated 9 November 2009. Recrultment and appolntment of trustees: CFC h35 a trustee trUitMent and appointment process. Adverts are placed locally and nationally for trustees and networks 3re used. Potential trustees have an initial infomial meeting with the Chlef Executlve and The Chalr of Trustees. are given Information, and invited to attend irustee meetings as an observer. If they decide they would like to become a trustee and the board CO51der them acceptable, they are actepted after sultable references have been received. New Trustees are given on introdurtory pack contalnlng details of formal trustee responsibilitie5 a5 laid dovm In charlty and company law. CFC'S memorandum and article5 of assoclatlon, the latest set of accounts. and they are expected to famillarlse themselves with the contents of the pack. Or8an15atlonal structure- CFCS board has no set maximum number and currently consists of eight mèmbers, meeting every 2 months in per50n. A Chief Executive is appointed by the twstees. Together with other CFC employees. the Chlef Executive rnanages the day to day operation of the charity. The 8oard ha5 identified key areas of Strategic and operational focus and has nominated a 'lead' Trustee to ensure that work progresse5 and appropriate updates are regularty provided to the board. Rbk Manarne: The Twstees maintsin a rrsk register and regularly assess the major rlsks identified, in particularthose latIng to thè operation and finance of the orKanisation, and are saiisfied that procedures and system5 are in place to rnltlgate our exposyre to rlsk. CFCS 51r4teBl¢ plan: This continues to form a part of risk management by provlding a clear set of goalsfor the medlum term Ithe next 3+ yearsl and has the following key objectives.. To continue to focus on collaboration with other mental health and emotional well-being providers to build a hlgh quality, flexible ènd truly responsive offerto those in need of sUPPOrt across Greater Manchester and thebY to become an 'influencerf rather than'fdlowerf. To broaden and grow existing service5 based at our Centre5 irtr trInchaM and Bury. at further local locations. and nationwde through the offer of remote support via telephone and inte¥net to meet the thanging demands ol our current and potentlal seNice users. To focus tsn securing additlonal alternative unrestricted income sourees to bolster and mitl8ate the risk5 associated wth grant funding and counsellin8 income. To maintaln a ¢lear focus on quality provlslon throughout all our expanslori actlvltles. ObJe¢tlves and Actlvltl•s Back8round to CFC The CFC was founded In 1975 in response to a local need for easily accessible support for individua15 and familles experiencing Intolerable 5tres5. The charrty now has over 50 years, experience of deliverin8 counselling and therapeutic support mainly, but not excluswely, in Trafford Borough. Over tome the organlsatlon has evolved in terms of the focus and range of services offered. but r( remains at the heart of its communlty provlding high quality easily acSSIble Services. Over the past 12 month5 we hzve focussed on our collaborative work with other third sector organisations using our knowled8e and experience of mental health and emotional well-being Sssues to add value to the suppgrt available for those In need In our communitie5. This has been achleved throu8h our counselling offer. through expanding our group work and supportive clinical facilitation and by growing our ever-expanding tralning arm. We are alsc& active particlpants on a number of board5 and managèmeni groups, includin8 the Trafford's All Age Mental Health Board, the Trafford Mental Health Collaborative and the Altematfve Provfiderfs
Collaborative. De5Plte our expansion both geographically and in staff numbers we continue to operate in the spirit of 3 local challty, very much rooted in our respective communitSes. We do this by drawlng from the speclflc geographic locations our large nvmber of valued staff and volunteers who fulfil the whole spectrum of roles from reception to tru5tee5. and by responding to the very specific needs of those communitie5. CFC Eth05: V151on, Mlsslon ar Values We are committed to pro?ding support when it is needed. a5 quickly as is possible and in such a way that it is easy to access, flexible in its delivery and responsive to changing needs. We are here for.. Whatever LifeThrows at You Our doors are open to everyone- we won't turn anyone away because of where they live or the content of the problem they bling. Our core service is the piovi5ion of counselling. Our qualified counselling professlonals tailorthe servtce to each individual, couple or family so that we can be here for them when they need us, for as lon8 as they need us, and no matter what is causin8 thÈ problem. We can help to find a way fon¥ard, gain In confidence. lead a happier life, break the wcle. We are equalfy as re5pon5ive. flexible and inclusive in our approach to our 5talf and volunteers and are justlflably proud of our dlversity. We are completely blind to anythlng other than competence or ihe promlse of competence. We are a team, and we all work together. Standards are high but so, we like to thiTrL Is the training and supportwe olfer. CFC Core Values We have 8 Core Values that underpin everything that we do. They provide a framework for the development of heahY tearn, 35 well as informing the design and delivery of all CFC projects. Inte8rlty Teamwork Indlvlduals Quality Equalltv Creatlvlty Cholte SolutlDn Focussed We promote a culture of honesty, trust and respect throuBhout the organlsation We belleve that we are stronger when we work together We recognlse that each aJ)d every person has unique value We are an outcome5-based Organisatn, committed to high quality standards We believe in treatin8 everybody equally and in equal access to opportunity We belleve that creativlty encoura8es indlvldual and organisational growth We believe that thoices can change everything We are cgmmltted to the posslbility of po$itNe chan8e- be that the Individual orihe organlsatlon. Puge 6
CFC Wislon Statement We believè that our model as a mental health charity is one that is capable of repliti0Th across a wider geographical landstape. It is a model that will stand up to xrutiny in terms of howwe operate for our staff and volunteer5, in the outcomes for our servlce users and the wider Community, and In the value for money we achieve forour funders. Current work of CFC CFC provides a range of wunselling services in line with its Vision, mis%on and key organlsational aims from Its Centres on Mayors Road, Ajtrincham and Parkhills Road. Bury. In addition to thi5 we provide counselllng from the Broomwood Community Centre, for Cleanstart, at Gorse Hill Studios and at OL¢t There. which are all in Old Trafford. We also operate in junior, secondary, speclal sthools and colleges across Greater Manchester. Additionally we supply counselling. group work and supervisory support service5 under contract wlth boih the statutory and third sertors. The r*mote counselling services deployed as a rèsult of the Covid pandemic have been retained and continue to Érow. enabling us tg work with clients across the UK. We have a skllled team of approxlmately SO counsellofs, supported by 3 clinical practice 5uperv150rs who are themselves supported by the Clinical Servlce5 Manager. The background. breadth ol knowledge and experience of our clinical team underpin5 CFC'S ability to offer serv1$ in a range of lan8ua8es and approaches and to exsure the best match to our servlce users, mentsl health and emotional well.bein8 needs. and at the locat10115 and time5 that fit best with the demands of their daily Ilfe. We strive to offer a high quality professional service to all our clients, and our counselllng servlces are accredtted by the British Association for Counsellitig and Psychotherapy IBACPI. The majority of ourclients self-refèr and have a pre-start a55es5fflenl. Our criteria foi accepting clients are simply'Are they psychologically awailabley and'ls there a focu5 for the work?, If these trlteria are met and the client wishes to proceed, we offer an 8 week cyde of sesslons and then re-assessment and re-contracting should the dient wish to continue for longer. Demand for CFC setvices increases year on year as gaps in Statutory provislon continue to grow. We have an internal referral procedure ft)r dients beglnning In one part of the service e.8. Couples, and flndlng they may be better 51tpported in e.g. our Famllies servite, or for clients who request a different counsellor. Wè offer cOube[lng for.. Adult Individuals Children and Young People Couple5 Familie5 Additional to OUT counselling SeCewe offer a range of support groups, some onllne, some based in our Community café and at other locations.. Support 8roiip5 include". Families copin8 With the addiction of a loved one Older people at risk of isolation Life after bereavement and loss Mindfulrsess Managing stress and anxidv Paqo 7
Community Allotment project Art Club Men's Support Group We also have a traInh arm: CFC offers a range of training cour5e5 for bu5ine5s. counsellors and related professioTra15, members of the public. This includes, for example: Mental Health Firsi Aid laccredlted programmel Worklng with PTSD issues Working with Neurodiver8ent issues Cultural Awareness Mental Well-8eing at Work Managing Change The majority of training, from half day workshops to 7 day cour5e5. 15 delivered by an rn house team ol counsellorsltrainers who brln8 an Impresslve array of skllls and experience to the task. We have an annual programmè of I day to 6 wÈèk courses, and are able to produce bespoke tailored courses on request. Additionally continue the collaboratlon between ourselves and the West frafford Promary Care Networ* with the employment and 5UPPOrt of 2 Soual Pre5crlbers working wiih the GP practices in West Trafford. CommunSty Calé Open seven days a week Associated café loun8e hostin8 a variety ol community Broup meetln8s and serv(ces, for exarnple, AC04 Smart Recovery and The Woodland Quilters. Additional devèlopmènts: We continue to be actively involved wtth The Trafford Communlty Collective ITCCI. TCC is a member-led organisatlon that supports the development ol the Voluntary. Q)mmunity. Faith and Social Enterprtse IVCFSEI sertor in Trafftird by promotlng a collective and partnership approach to service development and dellvery. A new development in 2025 was the establlshrnent of the Trafford Mental Heatth Collaborative, of which CFC takes the leading role. The Mental Health Collaborative is committed to working strengthen the ability io meet the mehtsl health needs of individuals in Trafford by challenging and improving existing struLtures for better community integration. and by promoting tlmely, acce55ible, holistic and person<entred support. The goal lsto evolve mental hèalth 5UPPOrt. embed the Collaborative into StatOry mental health care and strive lor a community- led movement that ali8ns wlth the speclflc needs of the people of Trallord. CFCOutcome5 As a solutlon fUSed10UtCoes-ba5ed organi5ation. it Is essential that the need for anywork we undertake is evidenced and that projects are dellberately deslgned to make an Impact which can be rneasured. Prattically WÈ work to achieve this throu8h.. A continyous 360 de8ree'scrutiny loop, of procedures, policles anfl tralnlng programmes. A commitment to the thallenee 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 p¥ofesslonal development both within and Outslde of thè organisation The continuous monitoring and evaluation of output data to ensure that where piartkable wè arè offering a iruty indusive Service and making informed decisions ¥then we intrOde thange. Buildin8 relationships with other or8anlsations to enab tss to'add value. rather than simply replite existin8 services. Page B
Close adherence to the best prartice guidelines as drawn up by our accrediting body, Thè Brlifjsh Association of counsellin8 & P5ythotherapy. Despite increased dernand we saw 50% of people in less than 2 week5 frorn theSrfirst contact with L+S. The most frequent presenting problem continues to be anxlety and stress, followed by bereavement and10sS, interpersonal relatlonshlps, depression, traumalabuse and issues around self-esteem. Secondary problems reveal anger management and parentinglfamily problems as frequent issues. The rise in the incidence of self- harm and suicidal ideation, partltularly in young people is a marked and very worrylng trend. We have an excellent track record of delivering measurable positive change for people of all age& For those completingtheir therapy In 2025- 95% showed improved wellbeing 91% experienced an improvement in thelr relationships 98% reported an improvement in their communicatlon skllls 95% reported better coping skills 92% reported better day-to-day functioning 92% reported better decision rnakin8 and control over their lives 96% reported greater personal insi8ht/understandlng 83% reported better access to practlcal help 85% reported an improvement in symptoms Reduction in symptoms: 78% of those at rlsk of sulcSde had a reduced risk by the end of therapy, wf(h 67% no lon8er at any risk 65% of those at rlsk of self-h3rm had a reduced risk by the end of therapy, with 49% no lon8er at any risk 63% reductlon in the number of people experlencing severe anxlety 63% reduction in the number of people experiencing severe symptoms of 8rief followlng bere8VeMento$S 52% reduction in the number of people experiencin8 severe depre55ion 75% redurtion in the number trf people experiencing severe symptoms of an eatlng disorder 40% reduction in the number tsf people expeilencln8 severe symptoms of post-traumatK stress Publle 8èneftt We are commhted to offering 3ffordable, e35y to access counsellin8 and emotional well-belng servKes at a time when demand is growing and statuiory provision, particularly at a preventatlve level, is limited. We Ilsten to our 5ervlce users, and we use their feedback to develop and refine everythin8 we do. Most recentlythis has led to the development of courses to widen understanding argund the Impact of neurodlversity 2nd to support those managing issues around SUKide and self-harm. We care deep about the whole experiente. We ask everyone'what did we do well,? Some of the responses: Counselling Service Great communication. I was seen for an as5e55ment very qulckly, setting up appointments was easy with minimal dmin. From entering the bulldlng and everything in beeen the experience was calm, understaThding and gave me the abllity to see things that helped me in my journey of a different life In the future The changes I have seen and expèriènced in myself as a result of thi5 process far exceeds what l expected to come from this. I w45 helped to gain perspective, process so many different and complexfeelings and experientes and helped Improve my Self £5teem beyond my expertations I couldn'i have asked for mgre- the best therapy experience I've ever had and will stay with me forever Courses and group work informatlve, interestln& thought-provokin& current and great to also have a mix of people echoing and reflecting the ethnics and cultural dlversity of the counsellors at CFC and heartheir vlews I had felt ashamed and embarrassed. Having the opportunity to voice my feelings and worries has helped me enormously. and listening to other people In the group and their experiences has Ven me knowledge and informatlon to help me cope, and also to help my son. Everyone is so klnd and supportove and Pag6 9
they ¥eally do understand what you are 8oln8 through because they a going thrtyjgh the same...or are on the other sidel A$ 3 mental health tharity, we share the ctsntlnuous finèrhtial stress eXrIenced by so many in our comrnunities as grant funding becomes ever more difficult to acce55. We are also particularly aware of the pressures that exposure to social media places on so many of our youn8 people. It has been manlfest In the increasin8 levels of distress shared by setvice users and the subsequent resulting increase in the incidence of the need to work on a case.by<a5e baslswtth the statutory Services to ensure the best Pgssible suppgrt is provided. Financial Rtview On 8 November 2021 CFC signed an agreementto acquire the asset5 and operations of The Relationship Hub (TrHI, another charity prowding coun5elling serv4ce5 base(1 in Bury. TRH'S Income and costs ynce that dale are included in CFtrs figures. Income Incorning resources in the year ended 310ecember 2025 were £798,34112024 £797,314), a decrease of 0.12%. Some 17.26%12024 34.8%) olthis was restrftted income rÈcefved in the form ofgrants. The remainin8 income omprised: Contributlons from cllents and supporters Rental from room hire to other communty seryices Contracts with secondary and prlmary sthools Trainlng courses Sales from Community Café Expendlture Totsl expendlture In the year ended 31 December 202S was £870,48912024 £866.9081. a Increase Df 0.4%. There was a deficit On unrestrlcted funds in the year of £18,97212024 deficit £114,653), which when taken from Unrericted fund5 brought forward of E131.005 gives total unrestricted fund5 of £112.033 at theyear end. From this the Trustees have Set aside £44.061 into designated funds, for a sinking fund whlch the Trusrees have set up. The Trustees have had estimates produced of the buildin8 works that are likely to be necessary over the next 15 years on the property whid) CFC ottupiès to ensure that it contlnues to meet the 5tandard5 required under it5 lease and under Health and Safety Regulations. The total estlmated costs orlginally estimated over a 20 year period were £ILK),000, and the Trustees are therefore setting aside £5.D)O per annum to ensure that there are funds available as and when thÈ work needs to be done. After deducting these designated funds. the general fund stands at £67.972. Pago10
Rtserves Polxy The objettive ol the Trustee reserves pollry Ss to protect CFC and its charttable arttvltles by ensuring adequate Ilquidity such that, should the need arise, CFC is able to close down or restructure all or part of its operations whi15t still meeting all its financial obllgations and wlthout compromlslng CFC'S core servlces. As a result, CFC has Set a target of holding unrestrirted reserves equatin£ to a minimum of three months and a rnaximum of slx months expenditure. Total unrestrirted reserves at 310ecember 2025 were £112,033, which is wf(hin the parameters set bythe pollcy. FundsAvallable CFC wlll contlnue to work to secure fvrther long-term grant funding and to nurture opportunltles for addltlonal sources of earned Income. The Trustees regularly review funding projections forthe current and flrture years to ensure the organisation makes any required changes in a proartive manner should significant fundin8 reductions be experienced. Flnancial Responsibilllles and Accountlni Pmcedure5 CFC re8ularly reviews its financial processes and procedures to ensurethat they remain appropriate to the size aDd nature of the charity's operations. Statement of Trusteu respon51bllltles Company Law requlres the Trustee5 to prepare financial statements for each financial year. which give a true aTrd fair view of the state of aflair5 of the charltable company and the income and expenditure of the charitable company for that year. In preparing the accounts the Trustees are required to.. selert suitable accounting policie5 and then apply thern consistently make judgements and estlmates that a reasonable and prudent: state whether applicable accountlng standards have been followed, subjeu io any material departures disd95ed and explained in the finandal statements,. prepare the financial statements on the goin8 concern basis unle55 It is inappropriate io presume ihat the charitable company will continue in busine5S. The Trustees are responslble for kÈepin8 proper accounting records which disdose with rèasonable accuraty at any time the financlal position of the charitable cornpany and tts enable It to eTh$u that the financlal statements comply with the Companles Act 2006. They are also responsible for safe8u3rding the assets of the charitable company and hence taklng reasonable sleps forthe prevention and detection ol fraud and other Irre8ularttles. The Trustees, who are directors for the purposes of company law, and trustees forthe purpose5 of charity law, who served during the year and up to the date of this rèport are set out on page 3. CoMpaV status The company 15 limited by guarantee and all members have agreed to contribute a sum not exedIng £10 in the event of a winding-up. P*Je11
Independent Examlner Carter. Colllns & Myer were appointed as the charitable company's independent examiner for 2020 and have e¥pre$5ed their willingness to continue in that capacity. This report has been prepared in accordance with the Ststement of Recommended Prartice.. Accotsntlng and Reporting by Charities lissued in March 2(5} and in accordance with the spÈcial provisions applicable to iompanie5 subject tL) the Small companie5, re8irne of the mpanies Alt 2006. Approved by the Trustees and sl8ned on thèlr behalf by.. AMDRSW 78fH8RS Andrew Fether5 Trustee Date- 0210712026 P8g812
The Counselling and Family Centre, Altrincham Indepéndént Examlners Report To the members on the unaudited accounts of the counsel11 and Family Centre for the year ended 31 December 2025. I report on the accounts ofthe company for the year ended 31st December 2025, which are Set out on pages 14 to 25. Respertlve responsibilitiès of trustee and examlner The tru5tee5 (who are also the directors of the company forthe pu05eS of Company lawl are responsible for the preparation of the accounts. The trustees consider that an audit is not required for thls year under section 43121 of the Charities Act 2011 Iihe 2011 Act) and that an Independent examination 15 needed. Having satisfied myself thatthe charity is not subjÈtt to audlt under company law and is eligible lor Independent examination, it is my responsibility to.. examine the accounts under section 145 of the 2011 Act- to follow the procedure laid down In the general Directlons glven by the Char6tv Commission under section 1451Sllbl of the 2011 Act- and to state whether particular matters have come to my attentlon Ba515 Ot Independènt Examinerfs Rewt My examination was carried out in ac¢¢rdance wlth general Dlrections glven by the Charty Commisslon. An examination includes a review of the xcountin8 records kepi by the charity and a comparison of the account5 presented with those record5. It 4159 Includes consideration of any unusual Items gr dlsclosures in the zccount5, and seeking explanatlons from you as trustees concernin8 any such matters. The procedure5 undertaken do not provide all the evldence that would be required in an audit. and Consequent no opinlon is given as to whher the accounts present a'true and fairview, and the report Is limlted to those matters set out in the staternent below. Independent Examlnerfs Statement Report No matters have corne to my attentlon in the 2025 Financtal Statement5, which 8ives rne reasonable cause to believe that in any material respect the requSrements'. to keep accountin8 CordS in aciordance wlth sectSon 386 of the Companies Act 2(76. and to prepare aecounts whlch accord with the accounting records. comply with the atcountln8 requlrement of section 396 of the Companies Act 2006 and wffth the methods and principles of the Statement of Recommended Practice- Accountlll8 and Reporting by Charitles Have not been rnet- or to which, in rny oplnion. attention should be drawn in orderto enable a proper understanding of the accounts to be reached. R Newrnan FM Carter Collins and Myer Accountants Page13
The Counselling and Family Centre, Altrlncham Notes to thè Flnan¢lal Statements lor the Year Ended 3tst December 2025 Unrestrlrted Restrlcted Funds Funds 2025 2025 Total 2025 Total 2024 Note £ Incomln8 rewurces Donations and grants Income from charitsble artivities 44.585 615.995 137.761 182,346 615.995 283,486 513.829 Total In¢omln8 resourc•$ 660,580 137,761 798,341 797,314 Resourtss Èxpèndtd Cost of generating funds Direct charitable expendlture 5.510 185,426 5,510 864.978 6.ODJ 860,908 679,552 Total resourcés expended 679.552 I.936 870,488 866,9L Net movement In ld5 118,9721 153,1751 172,1471 169.5941 Transfets between fund5 15 Total funds brought forward 131,005 71,666 202,671 272,265 Total funds carried forward 15 112,033 18,491 130,524 202.671 The statement of financial activities includes all gains and losses in the year. All incomlng resources and resouros expended derive from continuing actltIeS.
The Counselling and Family Centre. Altrincham 14otss to the Flnontial Stateiiièntsforthe Year Ended 31s1 December 2025 2025 2024 Note F5xed Assets Tangible assets Investments li 73,703 85.270 94.369 105.936 Current A5Sèts stod Debtors Cash at bank and in hand 212 45.542 12 35,910 128,177 128,544 Credltors Amounts falllngdue in one year 13 Net Current Assets NetAssets Funds of the Charlty Unrestrlcted funds Restrirted fund5 112.033 18.491 I31.15 Total Funds 130 524 202.671 The charitable company is entitled to exemption from audit under Sectlon 477 of the Companies Act 2006 for the year ended 31 Decernber 2025. The members have not required the charitable company to obtain an audlt of Its finat7cial ststements forthe year ended 31 Decernber 2025 in accordance with Sertion 476 of the Companies Act 2006. The tmsteeg acknowledge their responslbllltSes for ensuring that the charitable company keeps atcountin8 records ihat comply with Sections 386 and 387 preparlng financial statements whlch glve a true and falr view of the stste of affalrs of the charitable These flnancial statements have been prepared in ac¢ordaneè with the speclal provlslons of Part 15 of the Approved by the Board and signed on their behalf bv.. AMDREUJ 78tHSRS A Fethers Trustee Date: oV0712026
The Counselllng and Famlly Centre, Altrincham Notes tothe Flnan¢lal Statements forthe Year Ended 31st (lecember 2025 Total 2025 Total 2024 Cash fl47ws from OFkntin8 aclivilies: Net Cash provlded byl lused in) op•rnting aciivitie5 10,513 161.8741 Cash Aows from Instlng actl¥ities: Payments to acquire tangible flxed assets 11,5781 16,1451 Net ¢ash provlded by I (used Inl Ibwesilni aalvhles 8,935 168,0191 Cash and c35h equlvalents the beglMln£ olthe reportlng perlod 82,789 150,808 Cash and cash *4UiYdlents at the end ol the reportkng perlod Net income l {expendlturel for the reportln8 perlod 172,1471 169,5941 Adjustments for: Depreciation 13,146 16,028 Decrease I Ilncreasel In stock 13301 56 Oètrease / lincreasel in investment Decrease / lincreasel In debiors 9,632 14A691 (Decrease) l in(aSe In credliors 60.212 13,8951 Net cash provided by I Iu5ed inl operatln8 artfvltl•s 10,513 161,8731 Analysls of cash and cash equivalents Cash at Bank 91,724 82,789 Total tash and cash equalents
The CounsellinE and Family Centre. Altrincham Notes toth Finantial Statements ftrthe Year Ended 315t December 2025 l AUntIng politie5 The princlpal accounting policies adopted in the preparation of the financlal statements are set out below. They have been applied conslstently during the year, and In the preceding year. Basls ol preparailon The financial staternents have been prepared under the historic cost convention and tn accordance with the Companles Act 2006, and the Statement of Recommended Practice applicable to charliles preparSng their accounts in accordance wilh the Flnarttial Reporting Standard appllcable in the UK and RepblIC of Ireland IFRS 1021 (effective l January 20151. Fund accounilni Unrestricted fvnds are available for use at the discretion of the trusteÈs In furtherance of the general oblectlves of the charity. Designated fund5 are unrestrieted funds earmarked by the Executive Committee for particular purposes. Restricted funds are subjected to restrictions on theSr expendlture Imposed by the donor or through the terms of an appeal. Incomln8 re50ur¢e5 All incomlng resour$ are included In the Statement of Financial Activitles when the Chaflty Is entkled lo the income and the amount can be quantified wlth reasonable accuracy. The following Specific policies are applied to particularcategDries of income: Voluntary Income is reCeved by way of grants. ¢oniributlons and gofts and Is included in full in the Statement of Fin3ncial Activities when recelvable. Grants, where entttlement is not conditiorlal on the dellvery of a specific performance by the tharity, are recognised when the chariiy becomes unconditionally entitled to the gfant. Donated seThltes and facllltles are Included at the value to the charlty where thSs can be quantified. The value of services provided by volunteers has not been intluded in these account5. Investment income Is included when receivable. Incoming resources from Charitab trading activty are accounted forwhen eamed. Incomlng resources from grants. where lated to performance and specific deliverable5, are accounted for as the eharity earns the right to conslderation by it5 perfortnance. RevJur¢es expended ExpendUre is re£D8nised oft an accrual ba515 when a liability is incurred. Expenditure indudes any VAT which cannot be fully recovered and is Included as part of the expenditure to which it relates. Operatlng leases Rentals payable under operating leases, where substantially all the risks and rewards of ownership remains with the lessor, are charged to the Statement of Financial Activities In the year in whi(h they fall due. Tanglblè fixed assets Flxed assets are stated at cost less accumulated depreciation. Individual items costing less than £5CQ are not capitalised. Tan8ible fixed a55et5 are depreclated on a strai8ht line basis over their estimated useful lives as follows..
Fixtures and fittings Computer equipment Café equipment 25% 25% 25% St<Kk Stock, which relates to items bought for resale in the charitvs café. Is valued atthe lowèr of cost and net realisable lUe. Penslons The charlty operates a stakeholder pension 5cherne for Its Staff. The assets of the scheme are held separatèlv from those of the charity In an independently admlnlstered fund. Details of the charl5 contribution are given in Note 9 to these xcounts. Incoming resources Irom 8rants and donatlons Unr•stri¢ied Funds Restrirted Funds Totsl 1025 Total 2024 Grams BBC ChIldn In need Trafford Housing Tru5t- Llmelight Trafford Houslng Trust- Collective Manthester Airport B&Q FoundatioTh L&a Broomwood Pllgrim Trust Pilgrim Trust I Pilgrim Trust 2 Masonic Charitable Foundation Tesco Stron8er Start Natlonal Lottery- Reachlng Communitles Achieve Asset Fund Co-op Cheadle Royal Albert Gubay Pèter Kershaw Trust The D'oyly Carte Charitable Trust Dowager Countess Eleanur Peel ASDA foundation Awards for All Manchester Guardian Duchy of Lancaster South Neighbourhood Pilot Souter Charitable Trust Brabners Trafford Family Recovery Servlces 24.687 24.687 27,640 20,070 9.072 3,000 8,800 3,998 3,998 8,707 8,707 29.557 6.250 29.557 6,250 39,926 2,125 28,857 2.125 28,857 56,875 14,955 1,965 1.965 6.OC() 6,250 1.134 4,196 15.CQO 15,(KX) 6.250 1.134 4,196 1,295 19.(K)O 3.000 1,920 4,868 2.1(X) 4.868 4,868 7,5(K) 1,667 7,500 1,667 137,761 137,761 277,519 Don8tl( Other donations Gifts TOTAL 44,585 44.585 5,966 44.585 137 761 182 346 283 486
Intt+min8 resources from ¢harltable artlvltles Unrestrlrted Fund5 Restrf¢ted Funds 2025 2024 Counselllng Room hire Placement contributions Training Other operatin8 income Café sales Bank Inttrest Re¢elved 386,500 3.729 14.862 39,686 53,097 116.919 1,202 386,500 3,729 14,862 39,686 53.097 116,919 1,202 326,351 4,509 21,760 39,639 39,666 80,708 1,1% 615 995 615 995 513 829 Cos¢ of Benerating fuJJd5 Unrerfrted Funds Restrlcted Funds Total 2025 Total 2024 Fundraisin8 Costs 5,510 5,510 6,0
Dlrttt charttable expenditure Counselling Servlces Totsl Café Unie5trfrted 2025 Total 2024 Total RestridÈd Staff Costs Salaries and wage5 Café staff Counsellors Supervision Training Admin support Chlldren's servlce Management expenses 348,105 44,033 33,770 392,138 33,770 48.W7 26,363 14,534 12,032 18.243 874 183,426 575,564 33,770 48,007 28.363 14.534 12,032 18,243 874 731.387 619.278 13,405 37,699 25.763 11,742 12.846 18,282 1,426 740.440 48,7 26,363 14,534 12.032 18,243 874 468,158 2,OCKJ 77,803 545,961 185.426 Premlses Costs Rates Light and heat aeaning and consumables Repaits and maintenance Insurance 4,787 5,895 9,498 4,772 3,448 28,400 5.446 7.519 103 990 1.149 15,207 10.233 13.414 9,601 5.762 4,597 43,607 10,233 13,414 9,601 5.762 4,597 43,607 8,915 14,539 9.284 8.088 44,832 Offlc¢ Costs IT Telephone and fax Prlntin& postage and statione Equipment hire Equipment depreclatlon Subscriptions and Ilcences Sundry 13.781 3,131 709 5,353 11,908 2,557 3,318 40.757 13,781 3,131 769 7,147 13,146 2.557 3,318 43,849 13,781 3,131 769 7,147 13,146 2.5S7 3,318 43,849 6.780 3.487 1.794 1,238 5,466 16.028 2.043 2.348 36,954 3,092 Ad¥ertlsln8 and marketlng 2,094 2.094 2,349 Lwl and professional 5,129 5.129 5.129 10.020 Finan¢e costs 1.646 1.138 2,784 2,784 2,296 Café cost ol sales 36,128 36,128 36,128 24,017 Total costs 546 184 133 368 679 S52 185 426
Caié The charity has been operating a community café on its premise5 since March 2016. The resu of the café Induded In the statement of financial activities on a full costs allocation basls is summarfsed below. Unre5trirted Funds Restricted Funds Total 2025 Total 2024 Sales 116,919 116.919 80.708 Grants receivèd Total Income 116.919 116,919 80,708 C£sst of sales 136,1281 136,1281 124,0171 Salaries and wa8e5 177.8031 177,8031 169,9181 Other Costs 119,4381 119,4381 119,4231 Net contr51tIon 16,450 116,4501 32,6501 Taxati The charity is exemptfrom tax on Income and Bains falllng within S505 of the Income & Corporatlon Taxes Act 1988 IictA 19981 or S256 of the Taxation of Chargeable Gains Act 1992 to the extent thatthese are applied to its charitable objects. No tax charges have arisen in the charity. Net Intom1 I loulsolnKI resources 2025 2024 This 15 Stated after thar8in8- Depreciation countancy lees 13,146 1,5C 16,028 1,380 siaff costs 2015 2024 Salarie5 and wages Social security costs Pension contrlbulion5 522.455 39,993 13,116 575.564 565,004 34,359 13,374 612.738 No employee received emoluments of more than £60,000 The avera8e number of employees during ihe year. cakulated on the basis of full time equivalents, was as follows,. 2025 2024 ainical Operational 12 12
Trustees remuneratkjn and expertsès Expenses Incurred by members of the Executlve Cornmlttee in connection with thelr work forthe tharitytotalllng £ nil were reimbursed to them during the year12023 £ nill. No Trustee or other person related to the charity had any personal Interest in any contract or transaction entered into by the charlty du¥lng the year l2023- £ nill. 11. Tan8ible Fixed Assets Land and Fixture5 and Bulldlni Httln8S Computer Café Ftxtures Equipment & EqUIent Total 2024 COST At l January 2025 59,381 79,803 34.792 63,930 237.905 Additions Transfer Addltions Disposals 658 920 1,578 At 31 December 2025 59,381 79,803 35,449 64,850 239,483 DEPRECIATION At l January 2025 70,914 19,080 62,641 152,635 Transfer Depn b/f Charges Dlsposals 3,505 8.402 1.238 13,146 At 31 December 2025 74,419 27,482 63.879 165.780 N8V At 31 December 2025 At 31 December2024 59.381 59,381 5,384 8,888 7,967 15,711 971 1.289 73,703 85,270 The capital costs of the cafe have been funded bygrants Isee note 151 which have been transfErred to unrestricted lunds. Deprecladon h35 been charged on the assets from the month in which the café was opened. 12. Debtors 2025 2024 Trade Debtor5 Prepayments 30.562 5,348 35.910 32.223 13.320 45,543
Credltgrs.. amounlsfalllrbg due in less than one yer 2025 2024 Trade Credltors Accruals Deferred Income PAYE and Nl 13.748 3,465 60.001 14,807 92.021 15.159 3.193 13,369 31.809 14, Analysls of Nei Assets Between Funds Unre5tri£ted Funds Rstrkted Funds Total Funds Tangible Fixed Assets Stock Investment Debtors Cash at bank and In hand Credttors 73,703 543 20,666 35.910 73,234 192,0211 112.035 73,703 543 20,666 35.910 91.724 192,0211 130,525 18.490 18,49)
- Analysls ol Nèt Assets tsÈtweon Funds At 01.01.2025 Incomin¥ r•soums Outgoin8 r•sourc•s Tr•nslÈrs At 31.12.2025 Restricted lunds L&Q Broomwood National Lottery Fund RC Awards lor All Tesco Stron8er start Chiklren in Need Peter Ker5haw Trust THT- CollectNe The D'oyly Carte Charitsble Trust co.op Pilgrim Trust I Pilgrim Trust 2 Cheadle Royal Masonic Charitable Foundation Albert Gubay Dowager Countess Eleanor Peel Brabners Manchester Guardian Duchy of lanc35ter South NeSghbourhood PSlot souter Charstable Trust Trafford Farnily Recovery ServiEes 8,707 28,857 17,2561 137,4691 19,5001 12,1251 129,2191 11,1341 19741 11,7481 11,9651 129.5581 16,2501 111.6671 118,2991 115,0001 12,5001 12,51)01 12.2501 11.4401 16,4901 11,9251 11,66n 1,451 8,612 15,833 6,333 2,125 24,687 1,134 3.998 4,196 1,965 29.558 6,250 6,OCKI 4,291 12411 13,0241 101 2.448 9,167 18,299 8,750 2,500 3,500 lol 6.250 7,500 2,250 1,440 1,623 1,925 4,867 101 1,667 71,666 137,761 1190,9361 18,491 Unre5trlcied Fund5 General Funds DesS8nated Funds 91,944 39,061 660.580 1679,5521 15,0(K)I 5,0 67,972 44,061 131.005 660.580 1679.5521 112.033 Total Funds 202.671 798,341 1870A881 130,524 The transfers IT( restricted to unrestricted funds relate to grants received for the purchase of assets. Such grants are transferred to a desl8nated fvnd to coverthe depreclatlon on these assets overthe Ilfe of the a55ets. A transfer is made each year to the General Fund to oftset the depreciation charge forthe year. In addition, in 2015 a sinking fund was established to cover major refurbishment costs. An estimate of £lOO,000 was produtsd ès the cost of the buildlng works that are likely to be neeessary over the 20 years (the period of CFC'S lease- see note 161 from the date of establishment of the fund to ensure that it continues to meet the 5tandard5 required under it5 lease and under Health and Safety regulation5. £5.C¢)O is being set aside each year and drawn on as and when the identifTed exDenditure arises
The movement on these funds in the year is analyged bekn¥. At Transfers In Transfers Out 01.01.2025 At 31.12.2025 Designat*d Funds Sinkin8 Fund 39,061 S,OOD 44,061 Total Funds 39,061 5,0(KJ 44,061 16. Lease Commlthients The charity no annual commitments under non-can¢ellable operating leases- 2025 2024 Not later than one year Later than one ar and not later than five years Later than fiveyears In addition, the building occupied by CFC 15 owned by Traffr>rd County Council. On 8 March 2017 the Trustees signed new 20 year lease with the Councll. Under this lease the charity will pay a peppercorn rent lor the first five year5. Thereafter an annual rent will be payable based on 50% of any surplu5 ariSTnB in the preceding frnancial year. after takln8 account of any transfer5 to reserves required to maintain them at the level agreed by the Trustees.