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2021-06-30-accounts

Company Registration Number - 07569839

The Charity Registration Number is: 1141804

Mersey Counselling and Therapy Centre

Report and Accounts

30 June 2021

Mersey Counselling and Therapy Centre

Report and accounts for the period ended 30 June 2021

Contents

Page
Charity information 1
Trustees' Annual Report 1
Independent Examiners report 11
Funds Statements:
Statement of Financial Activities 13
Statement of Financial Activities - Prior Year statement 14
Statement of total recognised gains and losses 15
Movements in funds 16
Income and Expenditure account 17
Summary of funds 18
Balance sheet 18
Notes to the accounts 19

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the period from 1 July 2020 to 30 June 2021

The Trustees present their Report and Accounts for the period ended 30 June 2021, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

The charity name

The legal name of the charity is: Mersey Counselling and Therapy Centre

The charity's area of operation and UK charitable registration

The charity is registered in England & Wales with the Charity Commission (CCEW) with charity number 1141804

Legal structure of the charity

By operation of law all trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

1

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the period from 1 July 2020 to 30 June 2021

The principal operating address, telephone number, email and web addresses of the charity are:

3 Dudley Road New Brighton Wirral CH45 9JP 0151 639 0400

angela@mctcwirral.org.uk https://www.mctcwirral.org.uk/

The registered office of the charity for Companies Act purposes is the same.

The following persons served as Trustees during the period ended 30 June 2021:

Dr W Atherton (Chair) Dr P Hughes Rev W Eugster Mrs C North Ms B Terrey Ms E Berthelson

The trustees who served as a trustee in the reporting period were as shown above.

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

We offer low cost or no cost counselling and therapy for the public benefit for the relief of sickness in persons suffering from mentally related illness.

The main activities undertaken in relation to those purposes during the period.

Mersey Counselling and Therapy Centre (MCTC) provides counselling sessions and therapy to anyone in need, regardless of their ability to pay, and regardless of their age, gender, sexual orientation or race.

2

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the period from 1 July 2020 to 30 June 2021

The period 1 July 2020 to 30 June 2021 has seen three significant changes for MCTC.

ONLINE PROVISION

The move to online therapy has been so successful that it will now be a permanent provision with online and telephone therapy offered alongside our face to face service. This will enable us to reach many more people in need:

In order to facilitate this, we are in the process of upgrading our broadband and wifi facilities at the Centre so that online sessions can be conducted from there as well as from therapists’ homes. This means that the building itself is becoming more versatile and, because some therapists will continue to work from home, we will increase our capacity with more rooms available at the Centre.

The only thing holding us back is being able to recruit enough therapists who are both highly qualified and experienced, and of course funding.

WRITEUPP

Secondly, we have moved all our record keeping to an online, cloud-based, clinical system, WriteUpp. The new system is secure and encrypted, enabling us to fully comply with GDPR directives (the system allows us to extract information quickly and easily, for our own use, for research into further developing our service and for fundraising purposes.)

Although this has incurred a significant monthly cost, it has led to a transformation of our administrative work and means we are no longer reliant on physical storage and paper records.

As we have continued to use WriteUpp and have become more familiar with its various facilities, we have inevitably discovered some of its limitations. We are working with these but still believe that the benefit to MCTC considerably outweighs any limitations.

PURCHASE OF OUR CENTRE

Thirdly, in October 2020, the trustees agreed to go ahead with raising funds specifically to purchase the building at 3 Dudley Road. This was to stabilise MCTC’s finances and to acquire an asset for the charity thus making it as ‘future-proof’ as possible so that the vital work of MCTC can continue long into the future.

We began by securing a small, restricted grant from the Reach Fund. This grant was not intended to financially help with the purchase, but rather enable us to secure the services of a CIC who have helped us to upgrade our systems, review cash flow and management and produce a business plan to enable us to apply for funding from Access – The Foundation for Social Investment . We also employed an additional fundraiser for 12 months over this period to help us source funds for a purchase deposit which meant our administration costs increased for this period (p26).

3

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the period from 1 July 2020 to 30 June 2021

Pulse Regeneration are helping us with the production of a long-term business plan and also reviewing and assessing our delivery to consider where MCTC can best be placed to deliver mental health support services in the coming years.

Some of the grant was used to conduct a professional valuation of the building.

MCTC SUPPORTING CHILDREN AND YOUNG PEOPLE

In addition, MCTC has continued with our Supporting Children and Young People Project throughout the various lockdowns and restrictions and, whilst this continues to have its Covid19 related difficulties we have had a great deal of positive feedback from all the 12 schools in which we are now working. We constantly seek funding for this work. Mental health provision for young people is chaotic and chronically underfunded nationwide and we see evidence of this daily.

FUNDING

Throughout the pandemic we continued to apply for numerous funds to maintain our work and facilities. Competition was and remains high. We were particularly disappointed not to be awarded any of the government mental health funding made available in Autumn 2020 given our track record of community provision.

RE-OPENING

MCTC re-opened the Centre on Monday 28[th] June for face to face sessions. It is anticipated, this will be a process rather than an event as both clients and therapists get used to the idea and the reality of face to face work again. To facilitate this and to be as Covid safe as possible, the building had a major deep clean and we have put in place all the necessary Covid-19 protocols in line with government and local restrictions and guidelines. This was helped enormously by a grant from Wirral Council.

The future of MCTC is again at a crossroads with considerable growth achieved in recent years, including during the Covid-19 pandemic. Decisions will now need to be made regarding the best way forward for continued, sustainable growth in this post-pandemic world where the political, social and cultural landscape looks very different. We have many plans and look forward to some coming to fruition.

4

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the period from 1 July 2020 to 30 June 2021

The methods used to recruit and appoint new charity trustees

Trustees are identified by our Director. After interview, 2 references are requested. Should they be satisfactory they are asked to complete the Trustee Declaration Form which is then returned to the Charities Commission. Trustees have usually helped the charity in some professional form and are well known to us prior to application. All trustees are greatly valued by MCTC and all contribute in some way to our operation.

The charity's relationships with related parties.

Bankers

The Cooperative Bank, PO Box 250, Skelmersdale, WN8 6WT

5

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the period from 1 July 2020 to 30 June 2021

Financial review

The charity's financial position at the end of the period ended 30 June 2021

----- Start of picture text -----
The financial position of the charity at 30 June 2021 and comparatives for the prior period, as
more fully detailed in the accounts, can be summarised as follows:-
2021 2020
£ £
Net income 35,463 52,340
Unrestricted Revenue Funds available for the
142,315 97,343
general purposes of the charity
Total Unrestricted Funds 142,315 97,343
Restricted Revenue Funds -
9,509
Total Restricted Funds - 9,509
Total Funds 142,315 106,852
----- End of picture text -----

Financial review of the position at the reporting date as of 30 June 2021.

We would like to thank all those who supported us over the year, either by direct donations or by supporting our fund-raising events:

We are fortunate enough to have regular donors who contribute monthly, and we have received some very generous one off donations.

MCTC, as with all charities, faces strong financial challenges in the future; not least the expected pressure on Council and NHS funding arising from a weakening economic situation throughout the country and the continuing political uncertainty following Brexit and as from March 2020 all the social and cultural issues around Covid.

6

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the period from 1 July 2020 to 30 June 2021

The Charitable Company, which is limited by guarantee, was incorporated on 18 March 2011 under registration number 07569839 and is governed by its Memorandum and Articles of Association.

The Company was registered with the Charity Commission on 10 May 2011 and given the number 1141804.

The majority of the charitable activities are directed towards counselling activities. In order to be able to continue to provide counselling services to those needing them the charity also engages in training and workshop activities that supplement the charitable income and enable the provision of the primary service, as well as providing a corporate service.

Some clients are able to make a small contribution towards the cost of the counselling services, and in some cases no contribution at all is possible.

7

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the period from 1 July 2020 to 30 June 2021

Policies on reserves.

MCTC hold £10k in reserve in an allocated account to cover costs in the event of winding up.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

Arjun Desai Fellow of Chartered Certified Accountants 378 Walsall Road Perry Barr Birmingahm B42 2LX

Statement of the Directors' and Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations.the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 as amended by the Bulletin issued in February 2016, (the SORP).

8

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the period from 1 July 2020 to 30 June 2021

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:

9

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the period from 1 July 2020 to 30 June 2021

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. 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.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that on the face of the report, there are no material

inconsistencies with the figures disclosed in the financial statements.

Method of preparation of accounts - Small company provisions

The financial statements are set out on pages 13 to 26.

The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

This report was approved by the board of trustees 2 February 2022

Dr W Atherton Chair of Trustees

10

Mersey Counselling and Therapy Centre

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the period ended 30 June 2021

I report to the Trustees on my examination of the financial statements of the charitable company on pages 13 to 26 for the period ended 30 June 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW), and under the historical cost convention and the accounting policies set out on page 19.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the

As described on page 2, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

11

Mersey Counselling and Therapy Centre

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that-

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006.

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (the SORP).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Arjun Desai - Independent Examiner

Chartered Certified Accountant

378 Walsall Road Perry Barr Birmingham B42 2LX

This report was signed on 2 February 2022

12

Mersey Counselling and Therapy Centre - Statement of Financial Activities for the period ended 30 June 2021

Statement of Financial Activities (including the Income and Expenditure Account for the period from 1 July 2020 to 30 June 2021, as required by the Companies Act 2006)

SORP
Ref
Income&Endowments from:
Donations&Legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
Grants
Total income
A
Expenditure on:
Charitable activities
B2
Total expenditure
8
Net income/(expense) for the
period
Net income/(expense) after
transfers
A-8-C
Net movement in funds
Reconciliation of funds:
E
Total funds brought forward
Total funds carried forward		 Current year
Current year
Current year
Prior Year
143,905
24,174
168,079
132,521
24,698
-
24,698
62,150
20,128
-
20,128
547
123
-
123
366
7,878
-
7,878
4,256
196,732
24,174
220,906
199,840
Unrestricted
Funds
Restricted
Funds
Total Funds
Total Funds
2021
2021
2021
2020




151,760
33,683
185,443
147,500
151,760 33,683
185,443 147,500
44,972
(9,509)
35,463
52,340
44,972
(9,509)
35,463
52,340
44,972
(9,509)
35,463
52,340
97,343
9,509
106,852
54,512
142,315
- 142,315 106,852

The 'SORP Ref indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations

The notes attached on pages 19 to 26 form an integral part of these accounts.

13

Mersey Counselling and Therapy Centre - Statement of Financial Activities for the period ended 30 June 2021

SORP
Ref		 Prior Year
Unrestricted		 Prior Year
Restricted		 Prior Year
Total Funds
Funds Funds
2020 2020 2020
£ £ £
Income&Endowments from:
Donations&Legacies A1 100,671 31,850 132,521
Charitable activities A2. 62,150 - 62,150
Other trading activities A3 547 - 547
Investments A4 366 - 366
Grants 4,256 - 4,256
Total income A 167,990 31,850 199,840
Expenditure on:
Charitable activities B2 119,887 27,613 147,500
Net income for the period 48,103 4,237 52,340
Net income after transfers A-8-C 48,103 4,237 52,340
Net movement in funds 48,103 4,237 52,340
Reconciliation of funds: E
Total funds brought forward 49,240 5,272 54,512
Total funds carried forward 97,343 9,509 106,852

All activities derive from continuing operations

14

Mersey Counselling and Therapy Centre - Statement of Financial Activities for the period ended 30 June 2021

Mersey Counselling and Therapy Centre - Resources applied in the period ended 30 June 2021 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Net resources available to fund charitable activities		 2021
£
2020
£
35,463
52,340
35,463
52,340

The notes attached on pages 19 to 26 form an integral part of these accounts.

15

Mersey Counselling and Therapy Centre - Statement of Financial Activities for the period ended 30 June 2021

Movements in revenue and capital funds for the period from 1 July 2020 to 30 June 2021

Revenue accumulated funds

Accumulated funds brought forward
Recognised gains and losses before transfers
Closing revenue funds
Summary of funds
Revenue accumulated funds		 Unrestricted
Restricted
Total
Last year
Funds
Funds
Funds
Total Funds
2021
2021
2021
2020
£
£
£
£
142,315
-
142,315 106,852
97,343
9,509
106,852
54,512
44,972
(9,509)
35,463
52,340
142,315
-
142,315
106,852


Unrestricted
Funds
Restricted
Funds
Total
Funds
Last Year
Total Funds
2021
2021
2021
2020
£
£
£
£
142,315
-
142,315
106,852

The notes attached on pages 19 to 26 form an integral part of these accounts .

16

Mersey Counselling and Therapy Centre - Statement of Financial Activities for the period ended 30 June 2021

Mersey Counselling and Therapy Centre

Income and Expenditure Account for the period from 1 July 2020 to 30 June 2021 as required by the Companies Act 2006

Income
Income from operations
Investment income
Interest receivable
Gross incomeinthe period before exceptional items
Gross income in the period including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Realised losses on disposals of social investments which are programme related
Total expenditureinthe period

Net income before tax in the financial period
Tax on surplus on ordinary activities
Net income after taxinthe financial period
Retained surplus for the period
All activities derive from continuing operations		 2021
£
220,783
123
220,906
220,906
185,443
185,443
35,463
35,463
35,463		 2020
£
199,474
366
199,840
199,840
147,500
147,500
52,340
52,340
52,340

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 19 to 26 form an integral part of these accounts.

17

Mersey Counselling and Therapy Centre - Balance Sheet as at 30 June 2021

Current assets
SORP
NoteRef
B
2021
£
2020
£
Debtors
5
B2 265
978
Cash at bank and in hand
B4
146,993
110,104
Total current assets
147,258
111,082
Creditors: amounts falling due within
one year
6
C1
(4,943)
(4,230))
Net current assets
142,315
106,852
The total net assets of the charity
142,315
106,852
The total net assets of the charity are funded by the funds of the charity, as follows:-
Restricted funds
Restricted Revenue Funds
9
D2
-
9,506
Unrestricted Funds
Unrestricted Revenue Funds
9
D3
142,315
97,343
142,315
106,852
Total charity funds
142315
106,852		 Current assets
SORP
NoteRef
B
2021
£
2020
£
Debtors
5
B2 265
978
Cash at bank and in hand
B4
146,993
110,104
Total current assets
147,258
111,082
Creditors: amounts falling due within
one year
6
C1
(4,943)
(4,230))
Net current assets
142,315
106,852
The total net assets of the charity
142,315
106,852
The total net assets of the charity are funded by the funds of the charity, as follows:-
Restricted funds
Restricted Revenue Funds
9
D2
-
9,506
Unrestricted Funds
Unrestricted Revenue Funds
9
D3
142,315
97,343
142,315
106,852
Total charity funds
142315
106,852		 Current assets
SORP
NoteRef
B
2021
£
2020
£
Debtors
5
B2 265
978
Cash at bank and in hand
B4
146,993
110,104
Total current assets
147,258
111,082
Creditors: amounts falling due within
one year
6
C1
(4,943)
(4,230))
Net current assets
142,315
106,852
The total net assets of the charity
142,315
106,852
The total net assets of the charity are funded by the funds of the charity, as follows:-
Restricted funds
Restricted Revenue Funds
9
D2
-
9,506
Unrestricted Funds
Unrestricted Revenue Funds
9
D3
142,315
97,343
142,315
106,852
Total charity funds
142315
106,852
106,852

The 'SORP Ref indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The member has not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 10.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Dr W Atherton Chair of Trustees

Approved by the board of trustees on 2 February 2022

The notes attached on pages 19 to 26 form an integral part of these accounts.

18

Mersey Counselling and Therapy Centre

Notes to the Accounts for the period from 1 July 2020 to 30 June 2021

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Risks and future assumptions

The charity is a public benefit entity.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Significance of financial instruments to the charity's position

There are no significant implications to the charity's position relating to financial instruments

4 Staff costs and emoluments

Salary costs
Gross Salaries excluding trustees and key management personnel
Total salaries, wages and related costs
5 Debtors
Other debtors
6Creditors: amounts falling due within one year
Accruals
PAYE, NIC VAT and other taxes
Other creditors		 2021
47,838		 2020
£
35,228
47,838 **35,228 **
2021
2020
£
£
265 978
265
978
2021
2020
£
£
690
1,380
581
319
3,672
2,531
4,943
4,230

19

Mersey Counselling and Therapy Centre

Notes to the Accounts for the period from 1 July 2020 to 30 June 2021

Income and Expenditure account summary
At 1 April 2020
Surplus after tax for the period
At 30 June 2021		 2021
£
106,852
35,463
142,315		 2020
£
54,512
52,340
106,852

8 Particulars of how particular funds are represented by assets and liabilities

At 30 June2021
Current Assets
Current Liabilities
At 1 April 2020
Current Assets
Current Liabilities		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
Funds
£
£
£
£
147,258
- -
147,258
(4,943)- -
(4,943)
142,315-
-
142,315
Unrestricted
funds
Designated
funds
Restricted
funds
Total
Funds
£
£
£
£
101,573
9,509
111,082
(4,230)
(4,230)
97,343 9,509
106,852

9 Change in total funds over the period as shown in Note 8 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
Designated Revenue Funds
Designated Fixed Asset Funds
Total unrestricted and designated funds
Restricted funds:-
National Lottery Grant
Total restricted funds
Total charity funds		 Funds brought Movement in
forward from
funds in 2021Transfers
2020
between
funds in 2021
See Note 10
£
£
£
97,343
44,972		 Funds brought Movement in
forward from
funds in 2021Transfers
2020
between
funds in 2021
See Note 10
£
£
£
97,343
44,972		 Funds brought Movement in
forward from
funds in 2021Transfers
2020
between
funds in 2021
See Note 10
£
£
£
97,343
44,972		 Funds carried
forward to
2022
£
142,315
97,343 44,972 142,315

9,509
(9,509)		 -
9,509 (9,509) -
142,315
106,852
35,463

20

Mersey Counselling and Therapy Centre

Notes to the Accounts for the period from 1 July 2020 to 30 June 2021

10 Analysis of movements in funds over the period as shown in Note 9

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Restricted funds:-
National Lottery Grant
Total Grant		 Income
Expenditure
Other
Gains &
Losses
Movement
in funds
2021
£
2021
£
2021
£
2021
£
196,732
(151,760)
-
44,972
24,174
(33,683)
-
(9,509)
220,906
(185,443)
-
35,463

21

Mersey Counselling and Therapy Centre

Detailed analysis of income and expenditure for the period from 1 July 2020 to 30 June 2021 as required by the SORP 2015

This analysis is classified by conventional nominal descriptions and not by activity.

11
Donations and Legacies
Current year
Current year
Unrestricted
Restricted
Funds
Funds
Current year
Total Funds
Prior Year
Total Funds
2021
2021
2021
2020
£
£
£
£
Donations and gifts from individuals
Small donations individually less than £1000
33,412
33,412
16,301
Little Company
40,000
Exchange Chambers -
Legal & General -
Souter Trust 3,000
Steve Morgan Trust -
P H Holt -
LCR Cares -
Ballard -
Abseil funds -
Wirral Council 10,000
Reaching Communities Lottery 8,950
Postcode Neighbourhood 8,010
Medicash 5,760
UKH Foundation 5,000
Wirral Reopening Costs 3,653
Dowager Countess Eleanor Peel 3,200
Duchy of Lancaster 3,140
Blue Sky via CFM 3,000
Cadent 3,000
LCVS 2,670
Torus Foundation 2,610
RCA 2,500
Albert Hunt 2,000
Seacombe Comminity Fund 2,000
Arnold Clark 1,000
TescoBags ofChoice1,000
40,000
-
-
3,000
-
-
-
-
-
10000
8,950
8,010
5,760
5,000
3,653
3,200
3,140
3,000
3,000
2,670
2,610
2,500
2,000
2,000
1,000
1,000
40,000
21,200
3,000
2,000
4,785
5,070
5,000
2,010
1,305
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Donations and Legacies
Current year
Current year
Unrestricted
Restricted
Funds
Funds
Current year
Total Funds
Prior Year
Total Funds
2021
2021
2021
2020
£
£
£
£
Donations and gifts from individuals
Small donations individually less than £1000
33,412
33,412
16,301
Little Company
40,000
Exchange Chambers -
Legal & General -
Souter Trust 3,000
Steve Morgan Trust -
P H Holt -
LCR Cares -
Ballard -
Abseil funds -
Wirral Council 10,000
Reaching Communities Lottery 8,950
Postcode Neighbourhood 8,010
Medicash 5,760
UKH Foundation 5,000
Wirral Reopening Costs 3,653
Dowager Countess Eleanor Peel 3,200
Duchy of Lancaster 3,140
Blue Sky via CFM 3,000
Cadent 3,000
LCVS 2,670
Torus Foundation 2,610
RCA 2,500
Albert Hunt 2,000
Seacombe Comminity Fund 2,000
Arnold Clark 1,000
TescoBags ofChoice1,000
40,000
-
-
3,000
-
-
-
-
-
10000
8,950
8,010
5,760
5,000
3,653
3,200
3,140
3,000
3,000
2,670
2,610
2,500
2,000
2,000
1,000
1,000
40,000
21,200
3,000
2,000
4,785
5,070
5,000
2,010
1,305
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Donations and Legacies
Current year
Current year
Unrestricted
Restricted
Funds
Funds
Current year
Total Funds
Prior Year
Total Funds
2021
2021
2021
2020
£
£
£
£
Donations and gifts from individuals
Small donations individually less than £1000
33,412
33,412
16,301
Little Company
40,000
Exchange Chambers -
Legal & General -
Souter Trust 3,000
Steve Morgan Trust -
P H Holt -
LCR Cares -
Ballard -
Abseil funds -
Wirral Council 10,000
Reaching Communities Lottery 8,950
Postcode Neighbourhood 8,010
Medicash 5,760
UKH Foundation 5,000
Wirral Reopening Costs 3,653
Dowager Countess Eleanor Peel 3,200
Duchy of Lancaster 3,140
Blue Sky via CFM 3,000
Cadent 3,000
LCVS 2,670
Torus Foundation 2,610
RCA 2,500
Albert Hunt 2,000
Seacombe Comminity Fund 2,000
Arnold Clark 1,000
TescoBags ofChoice1,000
40,000
-
-
3,000
-
-
-
-
-
10000
8,950
8,010
5,760
5,000
3,653
3,200
3,140
3,000
3,000
2,670
2,610
2,500
2,000
2,000
1,000
1,000
40,000
21,200
3,000
2,000
4,785
5,070
5,000
2,010
1,305
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total donations and gifts from individuals 143,905
143,905		 100,671
Revenue grants from government and public bodies
The National Lottery		 -
24,174
24,174
 31,850
Total public sector revenue grants -
24,174
24,174
 31,850
143,905
24,174
168,079		 132,521
Total Donations and Legacies
A1

22

Mersey Counselling and Therapy Centre

12 Income from charitable activities - Trading Activities

Primary purpose and ancillary trading
Sale of goods and services in accordance with the
charity's objects
Total Primary purpose and ancillary trading
Total Income from charitable activities
Total income from charitable trading
Total from charitable activities
A2		 Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prior Year
Total Funds
2021
2021
2021
2020
£
£
£
£
24,698- 24,698
62,150
24,698
_
24,698
62,150
Current year
Current year
Current year
Prior Year
Unrestricted
Funds
Restricted
Funds
Total Funds
Total Funds
£
£
£
£
2021
2021
2021
2020
24,698
-
24,698
62,150
24,698
-
24,698
62,150

13 Total Income from charitable activities

23

Mersey Counselling and Therapy Centre

Detailed analysis of income and expenditure for the period from 1 July 2020 to 30 June 2021 as required by the SORP 2015

14 Other trading activities

Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
Trading activities to raise funds for the charity 20,128 - 20,128 547
Total from other activities A3 20,128 - 20,128
547
15 Investment income
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
Bank Interest Receivable 123 - 123 366
Total investment income A4 123 - _123 _ 366
16 Expenditure on charitable activities - Charitable trading
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
Cost of goods for primary purpose trading 58,081
 _ 58,081 58,536
Reallocated from support costs 93,679 33,683 127,362 88,964
Total charitable trading costs 82b 151,760 33,683 185,443 147,500
17 Support costs for charitable activities
Currentyear Currentyear Current year PriorYear
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2021 2021 2021 2020
£ £ £ £
Employee costs not included in direct costs
Salaries - Administrative staff 47,838
 - 47,838 35,228
Premises Expenses
Premises repairs, renewals and maintenance 1,381 33,683 35,064
 28,472
Premises costs 18,542
 - 18,542 18,889

24

Mersey Counselling and Therapy Centre

Detailed analysis of income and expenditure for the period from 1 July 2020 to 30 June 2021 as required by the SORP 2015

Administrative overheads
Office costs
25,312 -
Professional fees paid to advisors other than the auditor or examiner
Accountancy fees other than examination or
audit fees
660 -
Support costs before reallocation
93,733
33,683
Less support costs reallocated to specific activities
To charitable trading costs
(93,733)
(33,683)
Total support costs
- -		 25,312
5,715
660 660
127,416
88.964
(127,416)
( 88,964)
- -

The basis of allocation of costs between activities is described under accounting policies

18Total Charitable expenditure
Total charitable trading costs
82b
Total charitable expenditure
82		 Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prior Year
Total Funds
2021
2021
2021
2019
£
£
£
£

151,760
33,683
185,443
147,500
151,760
33,683
185,443
147,500

25

Mersey Counselling and Therapy Centre

Activity analysis of Income and expenditure for the period from 01 July 2020 to 30 June 2021

This analysis is classified by activity and not by conventional nominal descriptions.

19Analysis of income by activity
SOFA ref
Activity
Income from charitable activities
Income from other, non charitable, trading activities
Summary of Total Income, including the items above
Charitable activities
A2
Other activities
A3
Donations & Legacies
A1
Investment income
A4
Government grant
Total income as shown in the SOFA
A
Categories of income
Income from exchange transactions
20Analysis of charitable expenditure by activity
Activity
Summary of charitable costs by
activity
A2. Primary purpose and ancillary
trading directly attributable to
activities
B1. Employee costs not included
in direct costs
B3. Premises Expenses
B4. Administrative overheads
B5. Professional Fees
Total charitable expenditure		 2021
2020
£
24,698
62,150
20,128
547
24,698
62,150
20,128
547
168,079
132,521
123
366
7,878
4,256
220,906
199,840


220,906
199,840
Total
Total
2021
2020
£
£
58,081
58,536
47,838
35,228
53,606
47,361
25,312
5,715
660
660
185,443
147,500

26