Charlty reglslratlon numbèr 1140011 (England and Wales)
BEACON COUNSELLING TRUST
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

BEACON COUNSELLING TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Truslees
Mr D Melia
Mr J Hind
Mr J Williams
MA Williams
Senior management
Nell Plati
Cllnlcal Programmes Director
Charlty number (England and Wales)
1140011
Principal address
263 Townsend Lane
Clubrnoor
Liver￿01
Merseysid8
L13 9DG
Audltor
Monelta LLP
110-114 Duke Street
Liverpool
L15AG
Bank8r8
Lloyds Bank plc
PO Box 1000
Andover
BX1 1LT

BEACON COUNSELLING TRUST
CONTENTS
Page
Truslees report
Statement of Twstees responsibililies
Independent auditorfs report
Statement of finandal acllvltles
Balance sheet
Statement of cash Ilows
10
Notes to the financi81 slatements
11-20

BEACON COUNSELLING TRUST
TRUSTEES REPORT
FOR THE YEAR ENDED 30 NOVEMBER 2024
The Trustees present th81r annual report and financial statemenls for the year ended 30 November 2024.
The Ilnanclal statements have been prepared in accordance with the accounling polic18S Set out In note 1 to thè
financial slalements and comply with the charilvs Injsl deed, the Charilles Act 2011. FRS 102 'The Flnancial
Reporting Slandard applicable in the UK and Republlc of Ireland" and the Gharllles SORP "Accounting and
Reporting by Charllles.. Slalemenl of Recommended Practice applicable to charities preparing their accounls in
accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)°.
Objectives and actlvltles
The purposes of the charity are to relieve mental, emotional and physical problems encountered by peopl8 living in
loday's society. In shaping our objectives for the year and planning our aclivilies, the trustees have consldered the
Charily Commission's guidance on public benefit, including Ihe guidance 'public benefit.. running a charfty {PB2)',
The chafity relies on the income from granls. donalions. fees and charges lo cover its operating cosls.
The principal activllies of the charity in the period under review were that of the provision of counselllng and support
seNlces designed lo advance and improve the quality of life of indivlduals and familles through the delivery of
effective and responsive inlervenlions, therapies and counselling se5slons that seek lo resolve problems and
issues. In addilion, Ihe charity provldes quality Iraining and guidance to others operating in Ihese areas. Our
commitment lo developing the infrastructure lo support the grovAh in the organlsatlon has resulted in a fully
refurbished head office Ihal now accommod8les the increased staffing 18vels and Ihe requirements to support ils
financial growth 8nd ils position as the lafgest regional organisalion of its kind in the UK. our 2024 and 2025 Impacl
reports contained within our website reflect the organisalions continued development. The charity has gone ffom
slrenglh lo strenglh within the year 8nd been subject to significant increases in ils C￿re activity and geographical
reach. The publicalion of Ihese Impact Reports is a reflection of the giowth in activity Ihal the charity has achieved
in Ihe pertod,

BEACON COUNSELLING TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Achievements and performance
Significanf aclivit18s and achievements agalnst objecllves
The resulls for the year and financial posilion of the charity are as shown in the annexed financial stat8m8nls. The
charity has continued lo develop the range of counselling and support services it provides which includes Ihe
d8velopm8nt of number of additional services including a neurodiversity project. lo ensure that moving forwards the
organlsallon Is addresslng the emerging needs of ils neurodiverse community based clienl group. During the year
Ihe charity also Ix)ntinued the operational delivery of Paul's Place project, primarily by ulilising granl funding from
The Nalional Lottery Community Ftjnd. Which has enabled th8 charity to continue lo provtde a speclalisl
ber6avement counselling sérvlce across Merseyside. for Ihose bereaved by suicide.
The charity continued work on dev81oping and supporiing org8nisalion's lo become slgnalories to thè Workplacè
Charter to reduce gambling harms and is working towards Tolllng Ihis offer out across a national footprint. Efforts
have been made lo Increase parlnership working over the year and the charity has developed some meaningful
relationships wllh other community based organisalions lo the benefit of all Involved. Slralegic partnership working
has helped the charity reach into a number of hard lo reach communities across Ihe North West.
The charity also continues to dellver'Bet You Can Help, ITaining and engages wilh the Cfiminal Justice System and
the Armed Forces Programme to increase awareness of gambling harms. The Amied Forces Programme via the
Armed Forces Gambling Support Nelwork (AFGSN). has gone from strength lo strength and the charity Is the
nalional lead on this programme for Ils partner agencies. The impact and reach acr05S the armed forces communily
has been amazing, as can be reviewed in Ihe year one AFGSN Project Report and the wider 2024 organisallonal
Impact Report. The charity has now secured Ihe Amied Forces Covenanl Fund SStver Award, vA)ich is a teslamenl
lo the dedication the charity has continued lo direct towards our valued Arn7ed Forces Community.
The charity is subjecl lo a number of audils as a o)mmissioned seNice provider and wilhin lh8 yéar was subJ8¢t lo
a non-regulated CQC Pilot Inspection. The inspection look place over a 2 day period in Iha summer of 2024 and the
résulting feport was extremely complimentary about the charity and Ihe robust management systems it had set in
place to ensure the organisalion is safe, well-led. caring, effeclive and iesponsive. A full Quality Assurance report is
shown on our webslle.
Th8 trusl88s contlnu8 to seek further funding to enable the charity io contlnue wilh its WOTk. The Iwstees also take
thls opportunlty of recognising the contributions of lime and effort made by many fri8nds, volunte8rs, slaff and
supporters wilhoul whom the achievements to date would not have happened. Due to th8 changes mad8 in Ils
primary commissioner lo GambleAwar8, significant increases In the value of ils primary contract and a broader
access to the commissioners addilional funding streams have resulted in both growth and greater financial stability.
The 8oard of TTuslees had sel a plan in motion lo invesl in the charities current premises to facilitate this growth
and aspirational diversification. which in 2024 came to fruilion. Thls has allowed the charity lo absorb the growlng
demand for Its servl¢es across the North Wesl footprint and allow Ihe charity lo continue to improve Ils reach Inlo
those local communilles Ihal are in the greatest need. Discussions have laken place belween the Board of Trustees
and Ihe landlord regarding the charily using some of ils fre8 reserves lo purchase the property off Ihe landlord,
therefore having tts own asset and becoming ils own landlord and what steps Ihe charity would need lo lake to
achieve Ihis oulcome.
Financlal reviow
Re5eNes are needed to bridge Ihe gap b8lween the spending and receiving of inc￿)Me and to cover unplanned
emergency rep81rs and other expenditure. The trustees hav8 astablished a policy whereby the unreslricled funds
held by the charity should be between 12 and 24 monlhs of the resources expended, whlch equates to belween
approxlmalely £2,5QO,000 to £5,00.000 in general funds. Al this level, the Iruslees feel that they would be able to
continue the current aclivilies of the ch8rity in the event of a significant drop in funding. At 30 November 2024, Ihe
free reserves amount to £1,668.771. The Irustees are considering ways in which this target can be fully mel on 8
conllnual basis.
In preparing the accounts, Ihe (Tuslees consider that the charity has a reasonabl8 expectation of continuing lo
receive sufficient incoming resources lo enable It lo contlnue operalions for Ihe forese8able fiJture.

BEACON COUNSELLING TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Major risks
The trustees havè a risk management slrategy which comprises: an annual review of Ihe princlpal risks and
uncertalnlies Ihal the charlty fa￿S and the esL8blishmenl of policies. syslems. and procedures lo mlligale those
risks Identified in the Teview.
Financial sustainability is the malor financial risk for the charity. A key element in the management of financlal rlsk is
a regular revi8w of available liquid funds lo sellle debts and oulgoings as they fall due and aclive management of
trade debtors and creditor balances lo ensure sufficient working capllal Is available.
Attention has also been focused on non-financial risks arising from fire, health and saf8ty and operalional matters.
These risks are managed by ensuring procedures and accredilalions are up lo dale. having robust policies in place
and, Tegular awareness training for slaff and volunteers in these operational areas.
structuré, governance and management
The organisatlon Is a charitable trust, established on 11 April 2010 and registered as a charity on 25 January 2011.
The charity is governed by the policies mad8 from lime to Ilme by the truslees logether with the terms of ils
Conslilution which set out the objects and powers of the charity.
The trustees, who mel al regular intervals to formulate policy and decisions during the year, including the
arrangemenls and criteria for setlino the pay and remuneration of the charivs key management personnel were:
Mr D Mella
Mr J Hind
Mrs P Bell
MrJ Williams
MA Williams
(Resigned 1 December 2023)
Recniilmenl and appointm8nl of tmslees
The procedures for the appointment. retirement and removal of trustees are s8t out in the Constitutlon. The day-to-
day operational aspeds of the Charity have been delegated lo Ihe Clinical Programmes Director - Neil Plall.
Much of the chaTiIVs work focus8s upon providing advice and support to people of varying ag8 groups with a variety
of problems and from varied backgrounds and communities. The Irustees seek to ensure that the needs of thes6
groups are appropriately reflecled Ihrough the diversity of the truslee body and the recruitment of approprfale
indivlduals to the1108rd. The trustees are familiar with the praclical work of the charity and are encouraged lo attend
regular feedback and update sessions. All Irustees are encouraged to atlend approprlale external events where
Ihes8 will lacilitale the undertaking of Iheir role.
Related Parties
None of lh8 tnjslees receive remuneralion or other financial benefil from thèlr positions as Ifustees of the charity
and any conlraclual relationship with a relaled paty must be dlsdosed lo the board ol Iruslees.
Details of related paty transactions are set out in note 1810 Ihe financial statements.

BEACON COUNSELLING TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
e Tfuslees
porfwss approved by the Board of Trustees.
Mr D Mèlia
2C. ?. 2c)£l

BEACON COUNSELLING TRUST
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 30 NOVEMBER 2024
The Trustees are responsible for preparing Ihe Trustees Report and the financial slalemenls in accordance wilh
applicable law and United Kingdom Accounting Standards {Uniled Kingdom Generally Accepted Accountin9
Practice>.
The law applicable lo charltles In England and Wales requires Ihe TFUStees to prepare finanual slalements for each
financial year which give a true and fair view of Ihe slate of affairs of the and of the Incoming resources and
application of resources of the for that year.
In preparing these financial slalemenls, the Trustees are required to-
select suitable accounting policies and then apply them consislentlsr.
obseNe the methods and principles in the Charilies SORP;
make judgements and 8slimates Ihal are reasonable and prudenl-
slate whether applicable accounting standards have been followed, subj.ect to any material departures disclosed
and explained In the financial slalements., and
prepare the financial stat8menls on Ihe going concem basls unless il is inappropriate to presume that the charity
Wtll continue in operation.
The Trustees are responsible for keeping sutricient accounting records Ihat disdose with reasonable ac¢ur8cy at
any time the fifian￿al posilion of the and enable Ihem lo ensure Ihal the flnancial statements comply with the
Charities Act 2011. Ihe Charity {Accounls and Reports) Regulations 2008 and Ihe provisions of the trust deed. Th8y
aré also responsible for safeguarding the assets of the and hence for taking reasonab16 steps for Ihe prevention
and d618cllon of fraud and other irregularities.

BEACON COUNSELLING TRUST
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF BEACON COUNSELLING TRUST
Oplnlon
We have audited the financial statements of Beacon Counselling Trust (the ") for the year ended 30 November 2024
which c￿lMp￿Se the statement or rinancFal activities. Ihe balance sheet. the statement of cash fiows and notes to the
financlal sta18menls, Includlng signSficanl at￿untIng policies. The financial reportlng framework that has been
applied in Ihelr preparation is applicable law and Uniled Kingdom Accounting Standards, including Financial
Reporting Standard 102 The Financi81 Reporting Sfandard applicable in the UK and Republic of Ireland {Uniled
Kingdom Generally Accepted Accounting Practice).
In our opinion, the financi81 slatemenls:
give a true and fair view of Ihe stale of tha charills affalrs as al 30 November 2024 and of ils incoming
resources and application of resources. for Ihe year then ended;
have been properly prepared in 8ccordance with Uniled Kingdom Generally Accepleij AccDunling Practice;
and
have been prepared in accordance wilh Ihe Charities Act 2011.
Basls for opinion
We conducted our audit in accordance with Infernalional Standards on Auditing (UK) (ISAS (UK)) and appllcable
law. Our responsibilities under those standards are further described in the Auditorfs tEsponsibililies for Ihe audit of
Ihe financi81 s18temenls section of our report. We are independenl of Ihe in accordance with th8 elhical
requirements that are relevant to our audil of the financial slalemenis in the UK, including the FRC'S Ethical
Standard. and we have fulfilled our other elhical iesponsibililies in accordance wilh these requirements, We belleve
that the audit.evidence we have obtained is sufficient and appropriale lo provide a basis for our opinion.
Concluslons relatlng to golng concern
In audiling the financial statemenls, we have concluded that the Trustees use of Ihe golng concem basis of
accounting in the preparation of ihe financial stalemenls is approprialo.
Based on Ihe work we have performed. we have nol idenlified any material unc£rtainties relating lo events or
conditions that. individually or colleclively. may cast significant doubl on the 's ability io continue as a going concern
for a period of at least twelve months from when Ihe financial statements are authorised for issue.
Our responslbllilles and the responsibHilies of the Trustees with respect to going cnncern are described in Ihe
relevanl sections of Ihis report.
Other Informatlon
The other informalion comprises the information included in the annual report other than the financial slalements
and our auditor's report thereon. The Trustees are responsible for the olher information contained within Ihe annual
report. Our oplnion on the financial slalements does not cover the other infomiation and we do not express any fomi
of assurance conclusion thereon. Our responsibilily is to read the other information and, in doing so, conslder
whelher the other infornialion is materially in￿nsistent with Ihe financial slalements or our knowledge oblained in
the course of Ihe audil. or othe￿Ise appears lo be materialty misslaled.11 we identify suth material inconsistencies
or apparent malerial mlsslalements, we are required to determine whether this gives rise lo a material misstalemenl
in the financial slatemenls themselves. If, based on the work we have perfonned, we conclude that there 1$ 8
malerial misstatement of this other infom)alion. we are required to report that fact.
We have nolhlng to report in this regard.
Matters on whlch we are requlred to report by exceptlon
We have nothing to report in respect of the following matters ￿ relation to which the Charilies (Accounls and
Reports) Regulations 2008 requires us to report to you if, in our opinion:
Ihe information given in the financial statements is inconsistenl in any material respect with the Trustees
report., or
sufficient accounting records h8ve not been kept; or
Ihe financial statements are not in agreement wilh the accounling records: or
we have not recelved all Ihe informalion and explanations w8 require for our audit.

BEACON COUNSELLING TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF BEACON COUNSELLING TRUST
Responslbllltles of Truslee3
As explained more fully in the slatemenl of Tfustees responsibilities. the TNstees are responslble for Ihe
preparation of the financial statements and for belng satlsfled that they give a true and falr vlew, and for such
inlernal control as the Trustees determine is necessary lo enable the preparallon of financial $18lemenls that are
fre8 from material misslalemenl, whether due lo fraud or error. In preparing the financial slalemenls, the Trustees
are responsible for assesslng the 's ability lo continue as a going concern, disclosing, as applicable. matters related
lo golng concern and using the going concem basis of accounting unless the Truste6s either Intend lo cease
operations. or have no realistic allernalive bul to do so.
Audltofs responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of Ihe Charilies Act 2011 and report in accordance wlth the
Act and relevant regulations made or havlng effect Ihereunder.
Our objectives are to obtain feasonable 8SSUfance about wh8lher Ihe financial slalemenls as a whole are free from
material misstatement. whelher du8 lo fraud or error. and to issue an audilorfs report Ihal indudes our opinion.
Reasonable assurance Is a high level of assuran￿ but is not a guarantee Ihal an audit conducted in accordance
with ISAS (UK) wll a￿ayS detect a material misslalement when il exisls. Misslatem8nls can arlse from fraud or
error and are considered materi81 if, individually or in the aggregate, they could reasonably be expected lo Inftuence
the economic decisions of users taken on the basis of Ihes8 financlal slalements.
The exlenl to which our procedures are capable of detecling I￿egUla￿lIes, includlng fraud. Is detailed below.
A further description of our responsibililies is available on the Financi81 Reporting Council's website at.. hllps,'Il
w￿.frc.Org.UklaUd*1orSreSponslbllll[es. This description fomis part of our audilofs report.
Other matters
Your attention is drawn lo Ihe fact Ihal the charity has prepared financial statements in accordance wÈlh 'Accounling
and Reporting by Charities: Statement of Recommended Pfaclice applicable to charities preparfng th81r accounls In
accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as
amended) in preference lo the Accounting and Reportlng by Charities: Slalement of Recommended Practice issued
on 1 Apfil 2005 whlch is Feferred to in Ihe exlanl regulalions but has now been wilhdrawn.
This has been done in order for the financial statemenls to provide a tTU8 and fair view in accordance wlth current
Generally Accepted Accounting Pfactice.
Use of our report
Thls report is made solely to the charity's trustees. as a l￿dy. In accordance with Part 4 of Ihe Charities {Accounls
and Reports} Regulalions 2008. Our audll work has been undertaken so thal we might slate lo the ch8rily'8 trustees
those mallers we ar8 required to stale lo Ihem in an auditor's report and for no other purpose. To tho fullasl extent
permltled by law. we do nol ac￿pt or assume responsibility to anyone other Ihan lh8 charity and the charity's
Irustees as a bixly, for
r audit work, for this report. or lor Ihe opinions we have formed.
Mr Kelt
er (Senior Slatulory Auditor)
For and on behalf of Monelta LLP. StaluloryAuditor
Chartered AGcountanls
110-114 Duke Street
Liverpool
L15AG
Monetla LLP Is eligible for appoinlfflent as auditor of lh8 by virtue of ils ellgibllity for appointment as auditor of a
company under section 1212 of th8 Companles Acl 2006.

BEACON COUNSELLING TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 NOVEMBER 2024
Unrestrlcted Restrlcted
funds
fund5
2024
2024
Total Unrestrlcted Restrlctad
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donations and legacies
Charitable aclivilies
In¢omlng funds
Gambleaware
The National Lottery
Community Fund
Grants
Gamcare
Gambling Harm - South
Asian Community
Beiway
Armed Forces Project
17,500
81,745
99,245
70.498
45.000
115,498
102.813
102.813
1,894.671
447.551
447,551
998,126
1,894.671
998.126
95.200
103.505
95.200
103.505
117.000
364,383
117,000
364.383
7,444
651.000
20Q,000
7,444
651.000
200,000
651.000
651.000
1.842.000 1.842,000
Investments
49,311
49.311
24,614
24.614
Tolal Income
169.624 4,668.121 4.837,745
542,663 2.382.953 2.925.616
Expendlture on:
Charitable activities
6,175 2,510,765 2.516.940
55.896 1,868,876 1.924,772
Total expendlture
6.175 2.510.765 2.516.940
55.896 1,868,876 1.924.772
Net incom8
163.449 2,157,356 2.320.805
486.767
514,077 1,000,844
Transfers between
funds
5,680
{5,680)
5.680
(5,680)
Net movemenl In
funds
169,129 2.151,676 2,320.805
492.447
508.397 1.000,844
Reconclllatlon of funds:
Fund balances at 1 December
2023
1.499.642 1,017,720 2,517.362
1,007,195
509.323 1.516,518
Fund balances at 30
November 2024
1,668,771 3,169.396 4.838.167
1,499,642 1.017,720 2.517.362
The slatement of fin8ncial aclivilies inclLKles all gains and losses recognlsed In Ihe year. All income and expenditure
derive from conlinuing activities.

BEACON COUNSELLING TRUST
BALANCE SHEET
AS A T 30 NOVEMBER 2024
2024
2023
Notes
Fixed assets
Tangible assets
12
17,040
22,720
Current a588ts
Debtors
Cash al bank and in hand
13
1,112,878
5.699.726
429,032
3,920,284
6,812.604
4,349,296
Credltors: amounts falllng due within
one year
14
(1.991,477)
{1,854,654>
Net current assels
4.821,127
2,494,642
Total assets less current Ilablllllès
4,838,167
2,517,362
The funds of Ihe
Restricted income funds
Unrestricted funds
15
16
3.169.396
1,668.771
1,017,720
1,499,642
4,838.167
2,517,362
8 finandal
AC. 9. 2011
tatements were approved by th8 Trustees on .......
Mr D Melia

BEACON COUNSELLING TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 NOVEMBER 2024
2024
2023
Notes
Cash flows from operating activili8S
Cash generated from operalions
19
1,730.151
937,963
Investing aclivities
Purchase of tangible fixed assels
Investment income recelved
(28.400)
24.614
49.311
Net cash generated froml(used In) Invesllng
acllvltles
49,311
(3,786)
Net cash genarated from Ilnanclng actlvlllès
Net Increase In cash and cash equlvalents
1.779.462
934,177
Cash and cash equivalents al beglnnlng of year
3,920,264
2,986,087
Cash and cash equlvalenls at end of year
5.699.726
3.920.264
10-

BEACON COUNSELLING TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
Accounting policies
Charlty Informatlon
Beacon Counselling Trust constitutes a public benefit entity as defined by FRS102,
1.1 Basls of proparatlon
The financial slatemenls have been prepared in accordance wilh the 's governlng document, Ihe Charities Act
2011, FRS 102 "The Financtal Reporting Standard applicable In the UK and Republlc Of Ireland. and the
Charities SORP °Accounling and Reporting by Charities: Slalement of Recommended Praclice applicable lo
charities prepafing thelr accounls in accordance ￿ThIh the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102).. The is a Public Benefit Entity as deflned by FRS 102.
The financial slatements have d8part6d from the Charities (Accounts and Reports) Regulalions 2008 only lo
th8 exlenl required to provide a Ifue and fair view. This departure has involv8d following the Statement of
Recomménded Practice for charilles applytng FRS 102 rather than the verslon of the Slatemenl of
Recommended Prac11￿ which is referred to in the Regulalions but vjhich has stnce been vAlhdrawn,
The financial slatements are prepared Sn sterling, which is the functional currency ol the . Monètary amounts
in these financial slalemenls are rounded lo the nearest £.
The financial slatemenls have been prepared under the historical cosl convention, [modified to includ8 th8
revaluation of freehold properties and to include investment properties and certain Ilnanclal instruments at fair
valuel. The prlnclpal accounting policies adopted are sel out below.
1,2 Going concern
Al the lime of approving the financlal slalements. Ihe Trustees have a reasonabl8 8xpeclalion that the has
ad8quale resources to continue in operational exislence for the foreseeable futur8. Thus the Trustees
conlinue to adopt Ihe going concem basis of accounting in préparing the financial statements,
1.3 Charltable funds
Unrestricled funds are available for use at the discretion of Ihe Truslees in furtherance of Ihelr charitable
objectives.
Restrfcled funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the resliicted funds are set out in Ihe notes lo the financial slalemenls.
1.4 Income
Income is recognised when the is legally enlitled lo il after any performance conditions have been mel, the
amounts can be measured reliably. and it is probable Ihal income will be received.
Cash donations are recognised on recèipt. other donations are recognised once the has been nolified of the
donation, unless perforniance conditions require deferral of the amounl. Income tax recoverab18 in relation to
donalions received under Gift Aid or deeds ol covenant is recognised al the lime of the donalion.
Legacies are recognised on receipt or olherwise if the has been notified of an impending distribution, Ihe
amount is known, and receipt is expected. If the amount is not known. Ihe legacy is Irealed as a conlingent
assel.
11

BEACON COUNSELLING TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Accountlng pollcleg
{Contlnued)
1.5 Expendlture
Expenditure is recognised once Ihere is a legal or constructive obligation lo Iransfer economic benefit to a
third paty, it is probable Ihal a transfer of economic benefits will be required In seltlemenl, and the amount of
Ihe obllgalion can be measured reliably.
Expendltur8 is classified by activity. The costs of each activity are made up of Ihe total of direct costs and
shared costs, including support cosls involved In undertaking each activity. Direct costs 8ttributable to a single
aclivity are allocated directly to Ihal activity. Shared costs which contributè to more than on8 activity and
support costs which are nol allribulable to a single aclivity are apportloned between Ihose acllvi118s on a basis
¢onsislent with the use of resources. Central staff cosls are allocated on the basis of time spent. and
depreclalion charges are allocaled on Ihe portton of thè asset's use.
1.6 Tanglble flxed assels
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairmenl losses.
Deprectation is recognised so as lo wrFle off Ihe wst or valuation of assels less their tssldual valu8s over their
US8ful IIv8s on th8 followng bases:
Motor vehicles
20% on cost
The gain or loss arising on the disposal ol an asset Is delermined as lh8 difference between th8 sale proceeds
and th8 carrying value of Ihe asset. and is re￿gniSed In the statement of financlal aclivilles.
1.7 Impairment of fixed assels
Al each reporting end dale. the charity rgviews ihe carrying amounls of ils langible assets to determine
whether there is any Indicallon that Ihose assets have suffered an imp8irment 105s. If any such indicalion
exisls, the fecoverable amount of the assel is eslimated in order lo d8lennin8 th8 ex18nt of the impaifffienl
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalenls include cash in hand. deposits held at call with banks, other short-temi Ilquld
investments with OTlginal maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liablllles.
1.9 Flnanclal Instrumenls
The has elected lo apply Ihe provisions of Section 11 'Basi¢ Financial Instruments. and Seclion 12 '01her
Financial Instruments Issues. of FRS 102 to all of ils financial inslruments.
Flnanclal instruments are recognised in th8 's balance sheet when the becomes party lo the contractual
provisions of the inslrument.
Flnancial assets and li8bilities are offsol, with the nel amounts presented in Ihe financial stalemenls, when
there is a legally enforceable righl to sel off the recognised amounts and there is an intention lo sellle on a nel
basis or lo realise the assel and settle the liability simultaneously.
Baslc Ilnanclal assets
Basic financi81 assets, which include debtors and cash and bank balances. are initially measured at
transaction prica including transaclion costs and are subsequently carried al amortised cost uslng the effectivé
interest method unless Ihe arrangement c4>nstilutes a financing Ifansaction, where the transaction is
measured at the present value of the fulure recelpls dlscounted al a market r8£e of inlerest. Financial assets
classified as rec8ivable wilhin one year are not amortised.
12-

BEACON COUNSELLING TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Accountlng pollclas
(Contlnued)
Baslc flnancial liabllltles
Basic financial liabilities, including creditors and bank loans are inilialty recognised at transaction prlce unless
the arrangemenl conslilules a financing transaclion. where the debl instrument is measured al the present
value of the future payments discounted at a rna￿et rale of interest. Financial liabilltles classiffed as payable
within one year are not amortised.
Debt inslnjmenls are subsequently carried at amortised cost. uslng the effective inlerest ral8 method.
Trade creditors are obllgatlons lo pay for goods or Se￿I￿S that have been acquired in the ordlnary course of
operalions from suppliers. Amounls payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabililies. Trade credilors are recognised tnilially al
transaction price and subsequently maasured al amortised cost using the effective interest method.
Derecognltlon of Ilnanclal liabilitie5
Flnanclal liabilities are derecognised when iho 's contractual obllgallons expire or are discharged or cancelled.
1.10 Employeè beneflls
The cost of any unused holiday entitlemenl is fecognised in the pertod in which Ihe employee's servlces are
recèived.
Termination benafils are recognised immediately as an expense when the Is dernonslrably commilled lo
lerminale Ihe employmenl of an employee or to provid8 terniinatioft benefits.
Crftlcal accounting estlmates and Judgements
In the application of the charivs accounting policies, Ihe Truslees are required to m8ke judgements,
estlmates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from olher sources. The estimates and associated assumption5 are based on historical experience and other
factors that are considered to be relevant. Actual fesulls may differ from these esllmate5.
The eslimales and underfsfjng assumptions are reviewed on 8n ijngoing basis. Revlslons lo accounling
estlmales are recognised in the perlod in which the estimate is revised where the revision affects only that
perioé, or in th8 period of the revision and future periods where the revision affects I￿th current and future
periods.
Income from donatlons and legacles
Unrestrlcted Restrlcled
funds
funds
2024
2024
Total Unrestrlcted Restrlctèd
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
17.500
81.745
99,245
70.498
45,000
115,498
13-

BEACON COUNSELLING TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Income from charitable activllles
Unrestrlcted Restricted
funds
funds
2024
2024
Total Unrestrlcted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Incoming funds
SeNices provided
Workplace Charter
Grants
102.813
102,813
388,549
388,549
59,002
59,002
Gambleaware
Grants and funding
1,894,671 1,894.671
998,126
998,126
The National Lottery Communlty
Fund Grants
Grants and funding
95,200
95,200
117,000
117,000
Gamcare
Grants and funding
103,505
103.505
364,383
364,383
Gambling Harm . South Aslan
Communlty
Grants and funding
7,444
7,444
Betway
Grants and funding
651.000
651,000
651,000
651,000
Armed Forces Project
Grants and funding
1,842.000 1,842.000
200.000
200,000
102,813 4,586,376 4,689,189
447,551 2,337,953 2,785,504
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
49,311
24,614
14-

BEACON COUNSELLING TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Expendlture on charltable actlvilies
Charltable
Charitabl@
expendlture expenditure
2024
2023
Dlrect costs
staff costs
Depreciation and impairment
Counsellors,, therapists, and receptionists, fees
Rents
Rales and water
Insurances
Light, heat and power
Refurbishment, repairs, Information Technology & equipmenl
Telephone & communicalions
Post, prinling, promotions & literature
Travelling, subsislence and meetings
Licences and subscripiions
Commissioned seryices, Iraining & consultancy
Waste dispDsal, cleaning & hygiene
Administration and payroll fees
Pfofessional fees
Bank charges
Bad debts
1.121.717
5,880
188,105
89.000
4,326
5,460
12,194
231,763
18,785
35,893
80,651
3,842
700,806
19,290
720
12,361
173
955,878
5,680
294,611
69,000
2,982
12,196
11,281
110,886
16,766
32,962
76,873
4,693
290,421
13,445
720
2,589
189
20,000
2,510,766
1,921,172
Share of support and governance costs {see note 71
Support
6,174
3,600
2,516,940
1,924,772
Analysls by fund
Unrestflcted funds
Restricted funds
6,175
2,510,765
55,896
1,868,876
2,518,940
1,924,772
Support costs allocated to actlvltles
2024
2023
Governance costs
6,174
3,600
Analysed between:
Charitable expendilure
6,174
3,600
15-

BEACON COUNSELLING TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Net movement in funds
2024
2023
The net movement in funds is staled after chargingl(crediling):
Fees pay8ble for the audit ol the charivs financial staiemenls
DepreGlalion of owned tangible fixed assets
6,174
5,680
3.600
5,680
Trustees
Non8 of the Trustees (or any persons connected viith them) received any remuneration Ix benellts from the
during the year.
10 Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
Management and charity operation81 activilies
26
24
Employment Costs
2024
2023
Wages and salaries
Social securlty costs
Other penslon costs
870,297
79,374
172,046
833.374
80.495
42.009
1.121,717
955,878
The number of employees whose annual remuneration was more Ihan £60,000
Is as follows:
2024
Number
2023
Number
£150,001 to £160,000
£130.00110 £140,000
£90,001 to £100,000
£70,001 to £80.000
£60.00110 £70.000
Remun8rallon of key management personnel
The remuneration of key management personnel was as follows:
2024
2023
Aggregale compensation
156,536
94,256
16-

BEACON COUNSELLING TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
11 Taxatlon
The charity is exempt from taxation on ils acllwties becaus6 all its in￿m8 Is applied for charitable purposes.
12 Tanglble flxed assets
Motor
v¢hlcle5
Cosl
At 1 December 2023
28,400
AI 30 November 2024
28,400
Depr6clation and Impalrmént
Al 1 Decembér 2023
Depreciation charged in the year
5,680
5.680
AI 30 Novèmber 2024
11,360
Carrying amount
AI 30 November 2024
17,040
At 30 November 2023
22,720
13 Debtors
2024
2023
Amounts falling due wlthln one year:
Trade debtors
Prepayments and accnjed income
574,932
537,946
208.185
222,847
1,112,878
429,032
14 Credllors: amounts falllng due wilhin one year
2024
2023
Trade creditors
Other creditors
Accruals 8nd deferred incom8
66,181
6,120
1,919,176
26,024
5,065
1.823,565
1,991,477
1.854,654
17-

BEACON COUNSELLING TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
15 R68trlcted funds
The restiicled funds of thè charity compris8 the unexpended balane8s of donations and grants held on trusl
Subject lo spedfic condltions by donors as to how they may be used.
At1
December
2023
Incomlng
resources
Resourc8S
expended
Transfers
At30
November
2024
Donations
Gamcare Grants
The Nalion81 Lollery
Community Fund
RET Donallons (Reducè
gambling harm)
Gambleaware
Self exduded addltlonal support
donatlons
Armed forces project
81,745
103,505
81,745
(103,505)
22,720
95,200
{95,2(Kl)
(5.680)
17,040
935.0
651.000
1.894,671
{1,586.000)
{666,060)
1,228,611
60.O¢X)
(60.000)
1,842,000
1.842.000
1.017.720
4,668,121
(2.510.765)
(5,680)
3.169,396
Prevlous yèar:
A11
December
2022
Incoming
resourcès
Resourc88
expended
TransfeTS
At30
November
2023
Gamcare Grants
The National Lotlery
Community Fund
Gamling Ham) - South Asian
Community
RET Donallons {Reduce
g8mbllng harm)
Gambleaw8re
Self excluded addilional support
donations
Armed forces projecl
364.383
(364.383)
117.000
{88,600)
(5,680>
22,720
7,444
(7,444)
384,000
110,323
651,0(Kl
998,126
(100.000)
(1,108,449)
935,000
15.000
45.000
200.000
60,000
(200,000)
509.323
2,382,953
(1.868.876)
{5.680}
1,017,720
18-

BEACON COUNSELLING TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
16 Unrèslrlcted funds
The unrestricled funds of the charity comprfse the unexpended b818nces of donations and grants whlch are
not subject lo specific condillons by donors and granlors as lo how they may be used. These include
designaled funds which have been set aside out of unrestrtcled funds by the Iruslees for specific purposes.
At1
December
2023
Incomlng
resources
Resources
expendad
Tran8fers
At30
November
2024
General lunds
1,499,642
169.624
(6,175)
5,680
1.668,771
Prevlous year:
At1
December
2022
Incomlng
resources
Resour¢8s
expended
Transfers
A130
November
2023
General funds
1,007,195
542.663
(55,896)
5,680
1.499,642
17 Analysls of net assets betweèn funds
Unreslrlcted
funds
2024
Restrlct8d
funds
2024
Total
2024
At 30 November 2024..
Tangible assets
Current ass&lsl(liabililies)
17,040
3.152.356
17,040
4,821,127
1.668.771
1,668,771
3,169,396
4.838,167
Unr8Stricted
funds
2023
Restrleted
funds
2023
Tolal
2023
AI 30 Novemb8r 2023:
Tangible assets
Current assetsl{liabililies)
22,720
995,000
22.720
2.494,642
1.499.642
1,499.642
1,017,720
2,517,362
18 Related party transactlons
19-

BEACON COUNSELLING TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
18 Relatéd party transactlons
(Continued)
Transactlons wilh related partles
During the year Ihe charity entered into the following transactions wilh relaled parties:
Rents totalling £69,000 (2023: £69.000) for properties occupied by the charily during the year were payable to
Beagle Property Company Limited. N Platt owns 100% of the CoMpan￿S shares and Is an employee of the
charity.
Refurblshment costs tolalllng £191.809 were pald to refurblsh the properlles occupied by the charlty durfng
the year. The charily also paid £250.000 as Part of Ihe slfiiclural works during the refurbishment. These costs
are lo be recovered from the landlord via a ￿nI Iree period. Al 30 November 2024 the amounl lo be recovered
from Beagle Propety Company Limited was £211.187.
19 Cash generated from operations
2024
2023
Surplus for the year
2,320,805
1,000,844
Adjustments for:
Investment income recognised in slatement of financial aclivilies
Deprecialion and impairment of tangible fixed assets
{49,311)
5,680
{24,614)
5,680
Movements In worklng capltal:
{Increase) in debtors
Increase In credllors
(683,846)
136,823
(312,476)
268,529
Cash generated from operations
1.730,151
937,963
20 Analysis of changes in net funds
The had no m810ri81 debt during the year.
-20-