Registered Charity number: 1140721 Registered Company number: 7407329 # **Help Counselling Centre Report and accounts** # **Year ending 31 March 2025** Help Counselling Centre Year ending 31 March 2025 ## **Contents** ||Page| |---|---| |Trustees Report|3 - 6| |Independent Examiner’s Report|8| |Statement of Financial Activities|9| |Income and Expenditure Account|10| |Statement of Total Recognised Gains and Losses|10| |Balance sheet|11| |Notes to the accounts|12 - 15| |Detailed Statement of Financial Activities|16 - 18| 2 Help Counselling Centre Year ending 31 March 2025 ## **Trustees Report** ## **Introduction** The trustees (who are also the Directors of the Company for the purposes of company law) are pleased to present their annual directors' report together with the financial statements of the charity for the year ending 31 March 2025 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Charities Statement of Recommended Practice (“Charities SORP”) (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland; FRS 102) issued in October 2019. ## **1. Statutory Information** Name HELP COUNSELLING CENTRE Date of incorporation 14 October 2010 Company registration number 7407329 Charity registration number 1140721 Registered office 167-169 Great Portland Street, 5th Floor, London, W1W 5PF Independent examiner Kate Kardooni, Kardooni Consulting Limited ## **2. Structure and Governance** The Help Counselling Centre is a charitable company limited by guarantee and was incorporated on 14 October 2010. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. Trustees are appointed by the Board of Trustees and serve for three years, after which period they may put themselves forward for re-appointment. No Trustees resigned from or were appointed to the Board during the year. Simon Wardle gave notice of resigna�on from 30 April 2025. The Board of Trustees meets regularly to agree the strategy, budget, financial performance and areas of operational activity for the Charity. ## **Board of Trustees** The members of the Board of Trustees of the Charity during the year ended 31 March 2025 were as follows: **Name Office (if any) Date acted if not for whole year** Moira Maguire Chair and CEO Timothy Neill Treasurer Hallie Heeg David Leech Ke-Wei Orly Simon Wardle All trustees/directors are members of the Charity. ## **Key Management** The Trustees consider all staff and the Board of Trustees to comprise the key management personnel of the Charity in charge of directing and controlling, running and operating the Charity on a day to day basis. All Trustees give of their time freely. The Trustees also confirm that they have had due regard to the guidance on Public Benefit issued by the Charity Commission. ## **3. Overview of Help Counselling Centre (Help)** Help Counselling Centre is a mental health charity whose mission is to: - Promote the preservation of mental health and wellbeing in the community and to assist in the relief and rehabilitation for those suffering from emotional and mental distress; and - To assist in the training of trainee psychotherapists and counsellors in order that they may work with those suffering from emotional and mental distress. 3 Help Counselling Centre Year ending 31 March 2025 ## **Trustees Report (cont.)** Help Counselling Centre is a Training Placement organisation for clinical supervisors, counsellors and psychotherapists in training who need to gain clinical experience to qualify and be registered with one of the industry professional bodies, BACP or UKCP. Help is an organisational member of BACP. We have a small team of paid employees, c3 FTE, to operate our service. On a self-employed basis, we retain a number of qualified psychotherapists who conduct supervision and client assessment tasks, pivotal to our operating model. Help is required to provide supervision to ensure trainees can work safely and within the bounds of the BACP ethical framework. The clinical assessment of clients who seek to enter our service is also vital to ensure we offer counselling to those who can best be supported by us rather than an alternative provider. As clients are seen by counsellors in training, they must all be assessed to ensure they are suitable in terms of their presenting issues, history, and risk. Our counselling sessions are delivered by counsellors and psychotherapists in training. For ethical reasons, the work undertaken by trainee counsellors / psychotherapists is unpaid, i.e., they must volunteer their time. Trainee supervisors, however, may charge a nominal rate which is considerably less than the rates commanded by qualified supervisors. This minimal-cost-workforce model enables Help to fulfil its charitable aim of providing low-cost counselling services for adults aged 18+. It can take between 3-5 years to qualify as a counsellor, and our training placements are for minimum of 12 months meaning we can also provide clients with long-term help. Having consistency and continuity plays a pivotal role in building a safe, therapeutic and trusting alliance between the counsellor and client. The blend of low-cost and long-term talking therapy is much needed in a time of continuing demand for mental health support and increasing complexity of presenting issues, in large part due to the added pressures brought on by the pandemic and subsequent economic pressures affecting individual and community wellbeing. Many clients come to Help due to lack of readily available provision. NHS services remain limited in scope and provision varies geographically with challenges prevalent in some areas. Most of the capacity has been focussed into short-term Cognitive Behavioural Therapy (CBT). Private therapy can be expensive and clients who approach Help are seeking more affordable options. We discuss client income levels before attributing fee bands for the service. At the lower fee band Help asks for a contribution of £40 for face-to-face and £30 for online sessions. This is an increase from the previous year figures of £35 and £25 respectively. This increase reflected the increased costs of running the service. Help clients are over 18 years and present with a wide range of mental health related issues. They are low to medium risk but mostly complex and require longer-term therapy. Clients are directed towards Help mainly via word-of-mouth recommendations, internet search engine results, GPs, NHS IAPT services, or through other organisations such as universities for example. Regardless of the channel, all clients must self-refer. The majority of our clients come from the Greater London area, but with the introduction of online counselling we are able to support individuals in any location across the UK and sometimes when they are travelling abroad. The prevalence of home and hybrid working has impacted client locations and preferences. ## **4. Business Performance April 2024 to March 2025** As reported in the previous period, the Charity had approached Medicor Foundation (who had supported the Charity in 2019) for funding. The Charity was successful in securing a substantial grant donation of £125,000 from Medicor across a 3-year period (2024-2027) in addition to an opportunity for matched funding towards the bursary scheme set out below. The first instalment (of £60,000) was received at the very end of 2023/24 in relation to 2024/25 business. This was critical in the Charity’s ability to operate this year. On 1 April 2024, the Charity migrated to a new accounting system – Xero. This system was credited with interacting smoothly with Medesk, the CRM used by the Charity. At the same time, the Charity retained the services of an external bookkeeper. This implementation, whilst successful, was not without teething problems and unfortunately coincided with some unanticipated staff absence, recruitment challenges, and an unexpected drop off over the summer months in new client applications. The latter was a more widespread issue across the affordable counselling sector and not just restricted to Help Counselling. As a small charity with a minimal team (3 FTE on payroll) workload had to be balanced at all times and plans adapted to cope with prevailing circumstances. Whilst not at full strength, the team worked hard to restore client numbers to our previous levels. A necessary focus in this area impacted other objectives which were planned but could not be implemented due to resource constraints. 4 Help Counselling Centre Year ending 31 March 2025 ## **Trustees Report (cont.)** The Trustees supported the team where possible to ensure service continuity for our clients and trainees but recognised that some targets could not be achieved in key areas, e.g. embedding new recruits, CORE OM project delivery, and the research and marketing of new services. Maintaining day-to-day stability of the organisation was paramount. As a result, during Q4, the Board was required to look at measures to generate extra funding and opportunities to reduce costs. The former included additional marketing via GPs, applications to over 30 Trusts and Foundations who support work in the mental health sector and the organisation of fundraising events i.e. charity quiz night, sponsored runs. The latter included changing the operational structure, job elimination and identifying options available to reduce room hire costs by securing a return to dedicated office/counselling space in west London. These activities took up a considerable amount of time between January and March 2025 Most of the Charity’s expenditure during the year was incurred in respect of salaries, recruitment costs, supervision expenses, and room hire for face-to-face consultations. All staff continued to work remotely and the serviced office arrangement with telephone answering call service was maintained. During this reporting period we continued to work to consolidate our face-toface counselling service as demand for that mode of support increased. All trainees undertaking placements must achieve the correct mix of face-to-face and online counselling hours to complete their training, and clients’ confidence in attending face to face sessions continued to increase post-Covid. The Charity continued to use rooms in 6 locations in London on a block booking basis to match the availability of trainee counsellors and clients. This arrangement continues to represent a significant cost commitment, but it is vital for Help to operate as a top-rated training placement organisation and remain attractive to high calibre trainee counsellors. Supervision has remained fully online to keep costs down and ease scheduling challenges. Help maintained the same permanent staff headcount of 3FTE while the number of counsellors increased to 90 by March 2025 - an all-time high. However, as noted above, we saw a slight but steady reduction in client numbers throughout the year as new clients were not coming forward in the numbers required to replace those who had finished their sessions with us. This impacted on our income. Trainee counsellors averaged 2.8 clients (2024: 3 clients) in their caseload, with the client number averaging 236 clients across the year (2024: 251). However, requests for face-to-face sessions increased with approximately 43% of clients being seen face-to-face on average across the year (2024: 39%). Unfortunately, as client numbers reduced, client revenue fluctuated, and we experienced higher client debtor rates than in previous years. Client income was £ 211,955 overall (2024: £ 222,719). Client sessions are weekly, and the average contribution is approximately £24 per session (2024: £25-26). Counsellors continued to make a monthly contribution of £30 towards the cost of their supervision, a necessary requirement for us to provide for working safely and within the bounds of the BACP ethical framework for the counselling profession to which we are contractually obliged. We were able to achieve our fundraising target of £15,000 into our Bursary Scheme by leveraging our existing network of supporters, local trusts and foundations or individual donors with an interest in our cause. This sum met the requirements of Medicor Foundation for the grant of £10,000 in matched funding towards the bursary fund, which will be received in 2025/6. Bursaries granted are kept ring-fenced and used to top-up the tariffs of those clients who find themselves struggling to pay the full amount. In terms of unrestricted donations, the Trustees would like to thank David Leech who raised £1,500 through a sponsored run, the Aridev Foundation (£1,000), Moira Maguire (£500), and those who made individual donations via the various online giving organisations. We were able to achieve our fundraising target of £15,000 into our Bursary Scheme by leveraging our existing network of supporters, local trusts and foundations or individual donors with an interest in our cause. This sum met the requirements of Medicor Foundation for the grant of £10,000 in matched funding towards the bursary fund, which will be received in 2025/6. Bursaries granted are kept ring-fenced and used to top-up the tariffs of those clients who find themselves struggling to pay the full amount. The Trustees would like to thank the Medicor Foundation for its support both in terms of the core grant of £60,000 and the promised matched funding towards our bursary fund which will fall into the next financial year. The Trustees would also like to thank: - The Grace Trust - M Mister - Redgate Specialist Finance - Robert Haas and the many anonymous donors who supported us this year. 5 Help Counselling Centre Year ending 31 March 2025 ## **Trustees Report (cont.)** As in previous reporting periods we continued to receive support from Dixon Wilson, Chartered Accountants, at no cost, to run our monthly payroll and would like to take this opportunity to thank them again for their support. We have not attempted to evaluate this support in these accounts. We retain third party expertise via Peninsula for all HR and employee relations matters and procure the necessary insurance cover via Howden and Towergate. Most the Charity’s expenditure during the year was incurred in respect of room hire, salaries and supervision expenses. Given the considerable challenges encountered during the year, and despite the reported small deficit for the year (which is due mainly to timing of receipt of client donations) the Board of Trustees are satisfied that the performance of the Charity stabilised by March 2025. The support provided by Medicor was essential during this reporting period. However, it should be noted that financial pressures still exist, and cost of living considerations may well impact client behaviour and preferences in the coming year. ## **5. Operating Performance April 2024 to March 2025** Key statistics are as follows: |Key statistics are as follows:||| |---|---|---| ||2025|2024| |Number of clients at year end|229|247| |Number of new client assessments|233|279| |Number of new clients joining in the year|171|158| |Number of counsellors at year end|90|82| |Number of therapy sessions during year|8,074|8,091| |- Of which, face to face|3,522|3,155| The primary funding sources during the year have comprised grants, private donations and associated gift aid and client contributions. The majority of the Charity’s expenditure during the year was incurred in respect of room hire, salaries and supervision expenses. ## **6. Reserves Policy** Help is fortunate that it does not have to rely upon donations from a few donors in order to continue to provide its services but on a very large number of small donations coupled with client and trainee fees. We are however exposed to changes in client behaviour and unexpected trends in our sector; low-cost counselling by its very nature does not produce surplus income and it is difficult to achieve any significant level of financial reserves with the current business model unless we increase our client tariffs. This action has to be balanced against our charitable objectives. Having said that, Help does have to have sufficient resources to fund an unexpected expenditure such as sickness cover and for this reason Help’s cash balances are constantly monitored. In this regard, Help, along with a number of similar organisations, experienced an unexpected drop in applications for counselling services during 2024. In response to this, we are working hard to rebuild our client numbers. When resources allow, we will undertake forward planning to identify higher margin activities. ## **7. Post Balance Sheet Events** There is nothing to report. ## **8. Trustees’ Responsibilities** The Trustees, who are also the directors of Help Counselling Centre for the purposes of company law, are responsible for preparing a Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards. The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies. Company law requires the charity trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit for that period. In preparing those financial statements, the trustees are required to: - Select suitable accounting policies and then apply them consistently; - Observe the methods and principles in the Charities Statement of Recommended Practice (SORP); - 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 statements; and 6 Help Counselling Centre Year ending 31 March 2025 ## **Trustees Report (cont.)** · Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the Trustees are aware at the time of approving our Trustees’ Annual Report: - There is no relevant information on which the charitable company’s independent examiner is unaware; and - The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the independent examiner is aware of that informa�on. ## **9. Method of Preparation of Accounts** These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. This report was approved by the Board of Trustees on 5 December 2025 Moira Maguire Chair of the Board of Trustees 7 Help Counselling Centre Year ending 31 March 2025 ## **Independent examiner’s report** ## **Respective responsibilities of trustees and examiners** The Charity’s trustees are responsible for the preparation of the accounts. The Charity’s trustees consider that an audit is not required for this year under s.144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - Examine the accounts under section 145 of the Charities Act, - Follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act); and - State whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** 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 records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures 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 is limited to those matters set out in the statement below. ## **Independent examiner’s statement** In connection with my examination, no matter has come to my attention: 1. Which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with s.130 of the Charities Act and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 5 December 2025 8 Help Counselling Centre Year ending 31 March 2025 ## **Statement of Financial Activities for the year ended 31 March 2025** |||**Unrestricted**|**Restricted**||**Last year total**| |---|---|---|---|---|---| ||**Notes**|**funds**|**funds**|**Total funds**|**funds**| |||**2025**|**2025**|**2025**|**2024**| |||**£**|**£**|**£**|**£**| |**Incoming resources**|||||| |Incoming resources from generated funds:|||||| |Fundraising income|12.|-|73,064|73,064|855| |Interest income|6.|1,022|-|1,022|157| |Incoming resources from charitable activities||240,880|-|240,880|252,963| |||-----------|-----------|-----------|-----------| |**Total incoming resources**||**241,902**|**73,064**|**314,966**|**253,975**| |**Resources expended generating voluntary income**|||||| |Costs of generating voluntary income||(136,190)|-|(136,190)|(124,366)| |||-----------|-----------|-----------|-----------| |**Surplus from generating voluntary income**||**105,712**|**73,064**|**178,776**|**129,609**| |**Resources expended**|||||| |Office administration costs||(30,525)|-|(30,525)|(10,799)| |Governance costs||(1,891)|-|(1,891)|(1,679)| |Staff costs||(149,422)|-|(149,422)|(115,503)| |||-----------|-----------|-----------|-----------| |**Total resources expended**||**(181,838)**|**-**|**(181,838)**|**(127,981)**| |||-----------|-----------|-----------|-----------| |**Net incoming/(outgoing) resources before transfers**||**(76,126)**|**73,064**|**(3,062)**|**1,628**| |**Gross transfers**||**73,064**|**(73,064)**|-|**-**| |**Other recognised gains and losses**||**-**|**-**|-|**-**| |||-----------|-----------|-----------|-----------| |**Net movement in funds**||**(3,062)**|**-**|**(3,062)**|**1,628**| |**Total unrestricted funds brought forward**||**32,642**|**-**|**32,642**|**31,014**| |||-----------|-----------|-----------|-----------| |**Total unrestricted funds carried forward**||**29,580**|**-**|**29,580**|**32,642**| |||========|========|========|========| 9 Help Counselling Centre Year ending 31 March 2025 ## **Income and Expenditure account** ||**Notes**|**2025**|**2024**| |---|---|---|---| |||**£**|**£**| |Turnover||313,944|253,818| |Direct costs of turnover||(316,137)|(251,166)| |||-----------|-----------| |Gross (deficit)/surplus||(2,193)|2,652| |Governance costs||(1,891)|(1,181)| |||-----------|-----------| |Operating (deficit)/surplus||(4,084)|1,471| |Interest receivable|6.|1,022|157| |||-----------|-----------| |(Deficit)/Surplus on ordinary activities before tax||(3,062)|1,628| |Tax on profit on ordinary activities||-|-| |||-----------|-----------| |Retained (deficit)/surplus for the financial year||(3,062)|1,628| |||========|========| |**Statement of total recognised gains and**|**losses**||| |||**2025**|**2024**| |||**£**|**£**| |(Shortfall)/Excess of income over expenditure before realisation of assets||(3,062)|1,628| |Realised/unrealised gains/(losses) on investments||-|-| |||-----------|-----------| |Net movement in funds||(3,062)|1,628| |||========|========| 10 Help Counselling Centre Year ending 31 March 2025 ## **Balance sheet as at 31 March 2025** |**Balance sheet as at 31 March 2025**|||||| |---|---|---|---|---|---| |||**Unrestricted**|**Restricted**||**Last year total**| ||**Notes**|**funds**|**funds**|**Total funds**|**funds**| |||**2025**|**2025**|**2025**|**2024**| |||**£**|**£**|**£**|**£**| |**Fixed assets**|9.|-|-|-|545| |**Current assets**|||||| |Debtors and prepayments|10.|905|-|905|485| |Cash at bank and in hand||35,969|15,025|50,994|113,027| |||-----------|-----------|-----------|-----------| |**Total current assets**||**36,874**|**15,025**|**51,899**|**113,512**| |**Creditors**|||||| |Amounts due within one year|11.|(7,294)|-|(7,294)|(10,495)| |||-----------|-----------|-----------|-----------| |**Net current assets/(liabilities)**||**29,580**|**15,025**|**44,605**|**103,017**| |||-----------|-----------|-----------|-----------| |**Total assets less current liabilities**||**29,580**|**15,025**|**44,605**|**103,562**| |||========|========|========|========| |**Funds of the Charity**|||||| |Unrestricted funds||29,580|-|29,580|32,642| |Restricted and discretionary income funds|12.|-|15,025|15,025|70,920| |||-----------|-----------|-----------|-----------| |**Total funds**||**29,580**|**15,025**|**44,605**|**103,562**| |||========|========|========|========| These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006. The trustees are satisfied that the company is entitled to exemption from the requirement to obtain an audit under s.477 of the Companies Act 2006 and that no members have required the company to obtain an audit in accordance with s.476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The notes on pages 12 to 18 form an integral part of these accounts. **Moira Maguire Director and Chair of the Board of Trustees Approved by the trustees on 5 December 2025** 11 Help Counselling Centre Year ending 31 March 2025 ## **Notes to the accounts** ## **1. Accounting policies** ## **Basis of preparation of the accounts** The financial statements have been prepared under the historical cost convention (unless otherwise stated in the relevant policy or note) and in accordance with the Charities SORP (FRS102) “Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019) and the Companies Act 2006. The financial statements have been prepared in accordance with the Charities: 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 (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Advantage has been taken of Section 396(5) of the Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the Charity’s operation and in order to comply with the requirements of the SORP. The Charity has taken advantage of the exemption in the FRSSE from the requirement to produce a cash flow statement. Help Counselling Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. The particular accounting policies adopted are set out below. ## **Accounting convention** The financial statements are prepared on a going concern basis under the historical cost convention. ## **Incoming resources** Incoming resources are included in the Statement of Financial Activities when: - The Charity becomes entitled to the resources; - The trustees are virtually certain they will receive the resources; and - The monetary value can be measured with sufficient reliability. Where incoming resources have related expenditure (as with fundraising), the incoming resources and related expenditure are reported gross in the Statement of Financial Activities. ## **Grants and donations** When the Charity receives grants and donations which are to be used for a specific purpose, referred to as restricted funds, the costs allocated against such income relate specifically to the purpose to which the funds are to be used. To the extent that general overhead costs incurred relate to the purpose to which funds are to be used, such costs are allocated as a fair proportion of the total costs incurred based on the Trustees’ estimate. ## **Tax reclaims on donations and gifts** Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate. ## **Donated services and facilities** These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the Charity is reasonably quantifiable, measurable, and material. The value placed on these resources is the estimated value to the Charity of the service or facility received. ## **Volunteer help** The value of any voluntary help received is not included in the accounts but is described in the Trustees’ Report. ## **Investment income** This is included in incoming resources when received and in the case of Help Counselling comprises bank interest only. ## **Liability recognition** Liabilities are recognised as soon as there is a legal or constructive obligation committing the Charity to pay out resources. ## **Governance costs** Include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings, and cost of any legal advice to trustees on governance or constitutional matters. 12 Help Counselling Centre Year ending 31 March 2025 ## **Notes to the accounts (cont.)** ## **Tangible fixed assets for use by the Charity** Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £500. They are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of the asset, less any estimated realisable value on disposal, over the useful economic life of the asset. Depreciation is applied on a straight line basis using the following rates: ## - Office equipment 5 years on a straight line basis ## **Taxation** As a registered Charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the Charity and is therefore included in the relevant costs in the Statement of Financial Activities. ## **Funds structure policy** The Charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Restricted funds have been provided to the Charity for particular purposes, and it is the policy of the board of trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them. **2. Winding up or dissolution of the Charity** If upon winding up or dissolution of the Charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the Charity. 3. **(Loss) (2024: Surplus) for the financial year** |**(Loss) (2024: Surplus) for the financial year**||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |This is stated after crediting:||| |Turnover from ordinary activities|313,944|253,818| |And after charging:||| |Room and Office Rentals|71,997|66,243| |Depreciation|545|329| 4. **Statement that no expenses were paid to trustees or connected persons** No expenses were paid to trustees or persons connected with them. ## 5. **Detailed analysis of certain transactions required by the 2005 revision to the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales (effective April 2005)** Various items of support costs and charitable expenditure which are required by the 2005 revision to the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales (effective April 2005 and revised in June 2008) to be disclosed in the notes to the accounts are set out in the Detailed Schedule to the Statement of Financial Activities, which should be read together with these notes. ## 6. **Investment income** |**Investment income**||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |Bank deposit interest received|1,022|157| 13 Help Counselling Centre Year ending 31 March 2025 ## **Notes to the accounts (cont.)** ## 7. **Staff costs and emoluments** |**Staff costs and emoluments**||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |Gross wages, salaries, and benefits in kind (pension contributions)|137,997|107,325| |Employer’s National Insurance and pension contributions|10,980|7,273| |Temporary Office Support|445|840| ||-----------|-----------| ||149,422|115,438| ||========|========| |Numbers of full time employees or full time equivalents||| |- Engaged on charitable activities|3|3| 8. **Trustees’ remuneration** Neither the trustees nor any persons connected with them have received any fees or other remuneration, either in the current year or the prior year. ## 9. **Tangible fixed assets** |9.|**Tangible fixed assets**|||| |---|---|---|---|---| ||||**Office**|| ||||**equipment**|**Total**| ||||**£**|**£**| ||Cost|||| ||At 1 April 2024||1,640|1,640| ||Additions||-|-| ||Disposals||-|-| ||||-----------|-----------| ||At 31 March 2025||1,640|1,640| ||Accumulated depreciation|||| ||At 1 April 2024||1,095|1,095| ||Charge for the year||545|545| ||||-----------|-----------| ||At 31 March 2025||1,640|1,640| ||||-----------|-----------| ||**Net book value at 31 March 2025**||**-**|**-**| ||||========|========| ||**Net book value at 1 April 2024**||**545**|**545**| ||||========|========| |10.|**Debtors**|||| |||**2025**||**2024**| |||**£**||**£**| ||Amounts falling due within one year:|||| ||Rent deposits (re room hire)|485||485| ||Gift Aid Claim|420||-| |||-----------||-----------| |||905||485| |||========||========| 14 Help Counselling Centre Year ending 31 March 2025 ## **Notes to the accounts (cont.)** ## 11. **Creditors** |**Creditors**||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |Other creditors and accruals|4,058|7,963| |PAYE and National Insurance Contributions|2,495|2,079| |Payments received in advance|245|-| |Pension Contributions|496|453| ||-----------|-----------| ||7,294|10,495| ||========|========| ## 12. **Restricted and discretionary income funds** |||**Balance**||**Outgoing**|| |---|---|---|---|---|---| |||**brought**|**Incoming**|**resources/**|**Balance carried**| |**Fund name**|**Note**|**forward**|**resources**|**Allocated costs**|**forward**| |||**£**|**£**|**£**|**£**| |**Restricted funds**|||||| |Ms H Heeg (including Gift Aid received)|a.|625|-|(625)|-| |Mr A Pollock (including Gift Aid received)|a.|1,710|-|(1,710)|-| |D Leech (including Gift Aid)|a.|-|1,191|(1,191)|-| |M Mister (including Gift Aid to be claimed)|a.|-|125|(125)|-| |Redgate Specialists|a.|-|5,700|(5,700)|-| |Bursary Fund Campaign (including Gift Aid)|a.|-|7,265|(7,265)|-| |The Grace Trust|a.|-|1,500|(1,500)|-| |The Daisy Trust|b.|3,560|-|(3,560)|-| |The Late Mrs Anne Husted Reiner|c.|5,025|-|-|5,025| |||-----------|-----------|-----------|-----------| |||10,920|15,781|(21,676)|5,025| |**Discretionary funds**|||||| |The Medicor Foundation|d.|60,000|-|(50,000)|10,000| |M Maguire (including Gift Aid to be claimed)|e.|-|688|(688)|-| |M Maguire (including Gift Aid to be claimed)|f.|-|700|(700)|-| |||-----------|-----------|-----------|-----------| |||60,000|1,388|(51,388)|10,000| |||-----------|-----------|-----------|-----------| |**Total restricted and discretionary income funds**||**70,920**|**17,169**|**(73,064)**|**15,025**| |||========|========|========|========| a. These are donations to maintain a bursary fund (originally established in 2022 by the Worshipful Company of Chartered Secretaries and Administrators) that was to be used to subsidise specific clients' consultations. b. This is a donation to help fund face to face consultations. c. This donation has the same restriction as those in (a) above but with the added proviso that the beneficiaries should also be in full time (tertiary) education. d. At the current staffing levels, Help has reached the point where it cannot take on more clients and counsellors. This donation is to fund core expenses whilst Help takes on additional staff in order to administer growth in both clients and counsellor numbers. e. This is a donation towards a marketing campaign f. This is a donation towards the cost of staff and board meetings 15 Help Counselling Centre Year ending 31 March 2025 **Notes to the accounts (cont.)** ## 13. **Share capital** The Charity is incorporated under the Companies Act 2006 and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding one pound as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter. Each director is also a member of the company. ## 14. **Detailed statement of financial activities** This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2008. However, it is not part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities. ## **Analysis of incoming resources** |**Analysis of incoming resources**||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |**Voluntary income**||| |Online donations|4,629|3,484| |Donations and Legacies|66,809|-| |Private donors|1,210|-| |Gift aid|416|-| ||-----------|-----------| |Total|**73,064**|**3,484**| ||========|========| |**Investment income**||| |Interest income|1,022|157| ||-----------|-----------| |**Total**|**1,022**|**157**| ||========|========| |**Incoming resources from charitable activities**||| |Client donations|211,955|222,719| |Income from councillors in training/supervision|28,925|27,615| ||-----------|-----------| |**Total**|**240,880**|**250,334**| ||========|========| ||-----------|-----------| |**Total incoming resources**|**314,966**|**253,975**| ||========|========| 16 Help Counselling Centre Year ending 31 March 2025 ## **Detailed statement of financial activities (cont.)** This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2008. However, it is not part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities. |**Analysis of resources expended**||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |**Costs of generating voluntary income**||| |Room hire|71,997|65,027| |Clinical Cover Costs|-|4,820| |Initial assessments|12,273|13,545| |Supervision expense|43,525|35,606| |Stripe and similar transaction charges|4,093|4,187| |CRB checks|1,212|1,181| |Advertising and Promotional|3,090|-| ||-----------|-----------| |**Total**|**136,190**|**124,366**| ||========|========| |**Office administration costs**||| |Office supplies|263|618| |Telephone and internet|1,867|1,346| |Miscellaneous Costs|-|99| |IT and website costs|5,565|3,552| |Rent of Office Space|-|1,216| |Legal and professional fees|141|2,953| |Other professional services|2,755|| |Accounting services|18,760|-| |Insurance|385|614| |Depreciation|545|329| |Bank charges|24|72| |Staff travel|220|-| ||-----------|-----------| |**Total**|**30,525**|**10,799**| ||========|========| |**Governance costs**||| |Trustee insurance|426|629| |Training and professional memberships|260|1,050| |Room hire for staff and board meetings|1,205|-| ||-----------|-----------| |**Total**|**1,891**|**1,679**| ||========|========| 17 Help Counselling Centre Year ending 31 March 2025 ## **Detailed statement of financial activities (cont.)** This schedule is an intrinsic part of the accounts required to comply with the 2008 Revision of the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2008. However, it is not part of the statutory accounts required under the provisions of the Companies Act 2006 in relation to incorporated charities. ## **Analysis of resources expended (continued)** |**Analysis of resources expended (continued)**||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |**Staff costs**||| |Gross wages, salaries, and benefits in kind|137,997|107,325| |Employers’ National Insurance and pension contributions|10,980|7,273| |Temporary staff|445|840| |Recruitment Fees|-|65| ||-----------|-----------| |**Total**|**149,422**|**115,503**| ||========|========| |**Total expended resources**|**318,028**|**252,347**| ||========|========| 18