The Company Registration Number is: 07569839 The Charity Registration Number is: 1141804
**Mersey Counselling and Therapy Centre Report and Accounts**
**30 June 2023**
## **Mersey Counselling and Therapy Centre**
## **Report and accounts for the period ended 30 June 2023**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||2|
|**Independent Examiners report**||12|
|**_Funds Statements:_**|||
|Statement of Financial Activities||14|
|Statement of Financial Activities - Prior Year statement||15|
|Statement of total recognised gains and losses||16|
|Movements in funds||17|
|Income and Expenditure account||18|
|Summary of funds||18|
|**Balance sheet**||19|
|**Notes to the accounts**||21|
1
## **Mersey Counselling and Therapy Centre**
Company Registration Number - 07569839
## **Trustees' Annual Report for the period from 1 July 2022 to 30 June 2023**
The Trustees present their Report and Accounts for the period ended 30 June 2023, 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 2022 to 30 June 2023**
## **The principal operating address, telephone number, email and web addresses of the charity are:**
1 Albion Street Birkenhead Wirral CH41 5HB
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 2023:**
**Dr W Atherton (Chair) Dr P Hughes Rev W Eugster Mrs D 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
Company Registration Number - 07569839
## **Mersey Counselling and Therapy Centre**
## **Trustees' Annual Report for the period from 1 July 2022 to 30 June 2023**
The period 1 July 2022 to 30 June 2023 has seen MCTC, along with other organisations, adjusting to post-Covid life.
The most significant news in MCTC’s year to 30 June 2023, has been the planning, negotiating and logistics of a move to smaller premises.
Our negotiations with the University of Chester came to nothing despite spending a lot of our energies on a year of talks and negotiations. Our lease on existing premises was due to expire in January 2023, so new premises had to be found as a matter of urgency. These were eventually found on Albion Street in Birkenhead.
Using a previously secured capital grant from the Clothworkers Foundation, as of June 2023 we are in the process of refurbishing our new centre. Not only will this reduce our outgoings on utilities and rent by at least 35%, but also ensure our carbon footprint is as minimal as possible. Energy efficient appliances will be installed, building efficiency will be optimised by replacing lighting, insulation and some glazing and doors. The new centre has fewer, smaller rooms (we need fewer rooms due to the success of our online provision) and all staff are asked to be energy conscious.
This will ensure that even more funding goes directly to our clients.
We will be able to accommodate disabled clients and therapists with a stairlift and disabled access toilet on the first floor. We strive to maintain the non-clinical feel of our previous centre so that clients walk into a calm and beautiful space.
We will be located centrally in Birkenhead, close to rail, bus and road and ferry links. We already feel more active in the local community, interacting with other charities and other health professionals, many of whom are located nearby.
Whilst refurbishments were ongoing we continued to deliver online counselling and psychotherapy services to as many clients as possible. Our therapists are now well practiced at this, and clients are becoming more familiar with online working.
We expect to open by mid August 2023. After that, we will resume our blend of face to face and online therapy, always looking to best meet the needs of each individual client.
Our outreach work in school continues. This was strengthened by the launch of a trial in 2022 and successful completion in 2023, of a new and innovative approach which works systematically to reduce incidences of concerning behaviour and sanctions, aimed at young people in emotional distress and on the verge of exclusion. Working in a holistic and solution focused way, the Collaborative Proactive Solutions method gets to the root of problems by working proactively and in collaboration with students and the adults around them to arrive at solutions that are more likely to last. This involves their care giver, school and/or social worker as well as the young person. For the ten young people who took part in the trial, all have returned to full time education and seen family/home relations improve with minimal sessions, in one case just two meetings were needed to identify issues perceived by the child
3
## **Mersey Counselling and Therapy Centre**
Company Registration Number - 07569839
## **Trustees' Annual Report for the period from 1 July 2022 to 30 June 2023**
as insurmountable. The work is intensive and expensive but so far has a 100% success rate. This is popular with funders, and we are looking to train additional therapists in this modality. Additional funding for this was secured in June 2023.
In terms of our client base, a noticeable change has been that we started to see clients suffering from the aftereffects of Covid – either physically themselves or through having lost loved ones in difficult and sometimes tragic circumstances, some are unable to work due to long covid, others have lost confidence due to lockdown. In other cases, family relationships have been strained due to being confined together for so long, although in some cases families did benefit from this time spent together. Some, who were already struggling with mental health issues may have found that these have worsened. Work itself has become an issue for some people who have found the return to working away from home difficult both socially and emotionally. During the pandemic itself, we were supporting people in whatever situation they found themselves in – only now are people reflecting on their experience and trying to make sense of it as well as adapting to a new way of being.
In-house training for therapists continues as we aim to maintain the highest standards in counselling and psychotherapy. We intend to increase the range of in-house training available for our therapists in the coming years as we seek experts in particular fields to deliver training for us. Topics that our therapists would like to engage with are trauma therapies, EMDR, psychopharmacology and creative therapies.
Sadly, during this year, we lost one of our most experienced therapists, Shaun Speed. Shaun had worked as a volunteer therapist for MCTC since 2019. He was professional, warm, kind, funny and highly competent. He became ill in November 2022 and died in February 2023. We miss him greatly.
This new phase of our journey at MCTC sees our staff, therapists and trustees adapting to a changing world whilst maintaining our ethos, values and standards. We feel that this balance is essential for our future growth and development as well as for our survival as an organisation.
We know that what we do saves lives and improves and enhances many others. All most people really want is to live a happier and more peaceful life and, at MCTC, we aim to help and support them in that aspiration.
4
## **Mersey Counselling and Therapy Centre**
Company Registration Number - 07569839
## **Trustees' Annual Report for the period from 1 July 2022 to 30 June 2023**
**----- Start of picture text -----**
% of clients by age
>70
6%5%2% 0-5
19% 21% 10-20
20-30
30-50
16%
31%
50-70
5-10
**----- End of picture text -----**
_**Client Data 1 July 2022 to 30 June 2023**_
5
## **Mersey Counselling and Therapy Centre**
Company Registration Number - 07569839
## **Trustees' Annual Report for the period from 1 July 2022 to 30 June 2023**
We are very grateful to the following organisations for their support:
The Community Foundation for Merseyside for their continued support and invaluable advice and guidance.
The assistance of the Liverpool Community Voluntary Services in sourcing a number of grants this year from their funding register.
Blue Sky Burbo Bank The Duchy of Lancaster Benevolent Fund The Souter Trust The National Lottery, Supporting Communities Claude Ballard Southall Memorial Trust Price Parry Charitable Trust Anne, Duchess of Westminster Foundation The 23 Foundation Albert Hunt Trust The Albert Gubay Foundation P H Holt Foundation Local Giving
## _**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
6
## **Mersey Counselling and Therapy Centre**
Company Registration Number - 07569839
## **Trustees' Annual Report for the period from 1 July 2022 to 30 June 2023**
## **Financial review**
## _**The charity's financial position at the end of the period ended 30 June 2023**_
The financial position of the charity at 30 June 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
**----- Start of picture text -----**
2023 2022
£ £
Net income 15,804 19,503
Unrestricted Revenue Funds available for the
176,902 161,818
general purposes of the charity
Total Unrestricted Funds 176,902 161,818
Restricted Revenue Funds - -
Total Restricted Funds - -
Total Funds 176,902 161,818
**----- End of picture text -----**
## _**Financial review of the position at the reporting date as of 30 June 2023.**_
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 generous one off donations.
7
## **Mersey Counselling and Therapy Centre**
Company Registration Number - 07569839
## **Trustees' Annual Report for the period from 1 July 2022 to 30 June 2023**
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 this year only @21% of costs were spent on operations. 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.
8
## **Mersey Counselling and Therapy Centre**
Company Registration Number - 07569839
## **Trustees' Annual Report for the period from 1 July 2022 to 30 June 2023**
## _**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 Birmingham 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).
9
## **Mersey Counselling and Therapy Centre**
Company Registration Number - 07569839
## **Trustees' Annual Report for the period from 1 July 2022 to 30 June 2023**
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:
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law);
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
10
## **Mersey Counselling and Therapy Centre**
Company Registration Number - 07569839
## **Trustees' Annual Report for the period from 1 July 2022 to 30 June 2023**
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 on 13 October 2023
**Dr W Atherton Chair of Trustees**
11
## **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 2023**
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 2023 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:
- a) examine the financial statements of the charity under Section 145 of the Act;
- b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **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.
12
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 13[th] October 2023
13
**Mersey Counselling and Therapy Centre Statement of Financial Activities for the period ended 30 June 2023**
_Statement of Financial Activities (including the Income and Expenditure Account for the period from 1 July 2022 to 30 June 2023,_ 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**
**Transfers between funds**
**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**
135,108
-
**135,108**
164,216
38,773
-
**38,773**
37,294
36,373
-
**36,373**
20,206
942
-
**942**
49
-
-
**-**
491
**211,195**
**-**
**211,195**
**222,256**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**Total Funds**
**2023**
**2023**
**2023**
**2022**|
|---|---|
||
196,111
-
**196,111**
202,753
**196,111- 196,111 202,753**
**15,084**
**-**
**15,804**
**19,503**
**-**
**-**
**-**
**-**
**15,804**
**-**
**15,804**
**19,503**
**15,804**
**-**
**15,804**
**19,503**
161,818
-
**161,818**
142,315
**176,902- 176,902 161,818**|
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.**
14
||SORP
Ref|Prior Year
Unrestricted|Prior Year
Restricted|Prior Year
Total Funds|
|---|---|---|---|---|
|||Funds|Funds||
|||**`2022`**|**`2022`**|**`2022`**|
|||£|£|£|
|**Income**&**Endowments from:**|||||
|Donations&Legacies|A1|155,075|9,141|**164,216**|
|Charitable activities|_A2._|37,294|-|**37,294**|
|Other trading activities|A3|20,206|-|**20,206**|
|Investments|A4|49|-|**49**|
|Grants||491|-|**491**|
|**Total income**|**A**|**213,115**|**9,141**|**222,256**|
|**Expenditure on:**|||||
|Charitable activities|B2|188,986|13,767|**202,753**|
|**Net income for the period**||**24,129**|**(4,626)**|**19,503**|
|**Transfers between funds**||**(4,626)**|**4,626**|**-**|
|**Net income after transfers**|**A-8-C**|**19,503**|**-**|**19,503**|
|**Net movement in funds**||**19,503**|**-**|**19,503**|
|**Reconciliation of funds:**|E||||
|**Total funds brought forward**||142,315|-|**142,315**|
|**Total funds carried forward**||**161,818**|**-**|**161,818**|
All activities derive from continuing operations
15
Mersey Counselling and Therapy Centre - Resources applied in the period ended 30 June 2023 towards fixed assets for Charity use:-
|Funds generated in the year as detailed in the SOFA
Net resources available to fund charitable activities|2023
£
2022
£
**15,084**
19,503
**15,084**
19,503|
|---|---|
The notes attached on pages 19 to 26 form an integral part of these accounts.
16
Movements in revenue and capital funds for the period from 1 July 2022 to 30 June **2023**
## **Revenue accumulated funds**
|Accumulated funds brought forward
Recognised gains and losses before transfers
Transfers
**Closing revenue funds**
**Summary of funds**
Revenue accumulated funds|**Unrestricted**
**Restricted**
**Total**
**Last year**
**Funds**
**Funds**
**Funds**
**Total Funds**
**2023**
**2023**
**2023**
**2022**
£
£
£
£
161,818
-
161,818
**142,315**
15,084
-
15,084
19,503|
|---|---|
||**176,902**
**-**
**176,902**
**161,818**|
||**-**
**-**
**-**
**-**|
||**176,902**
**-**
**176,902 161,818**
**Unrestricted**
Funds
**Restricted**
Funds
**Total**
**Funds**
**Last Year**
**Total Funds**
**`2023`**
**`2023`**
**`2023`**
**`2022`**
£
£
£
£
**176,902**
**-**
**176,902**
161,818|
**The notes attached on pages 19 to 26 form an integral part of these accounts** .
17
## **Mersey Counselling and Therapy Centre**
## **Income and Expenditure Account for the period from 1 July 2022 to 30 June 2023 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Investment income
Interest receivable
**Gross income**in**the 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 expenditure**in**the period**
**Net income before tax in the financial period**
Tax on surplus on ordinary activities
**Net income after tax**in**the financial period**
**Retained surplus for the period**
All activities derive from continuing operations||**2023**
£
210,253
942
**211,195**
**211.195**
**196,111**
**196,111**
15,084
-
**15,084**
**15,084**|**2022**
£
222,207
49|
|---|---|---|---|
||||**222,256**|
||||**222,256**
**202,753**|
||||**202,753**
19,503
-|
||
|||
||||**19,503**|
||||**19,503**|
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.**
18
## **Mersey Counselling and Therapy Centre - Balance Sheet as at 30 June 2023**
|**Current assets**
**SORP**
Note**Ref**
B
**2023**
£
**2022**
£
Debtors
5
B2 -
-
Cash at bank and in hand
B4
182,398
168,542
**Total current assets**
182,398
168,542
**Creditors: amounts falling due within**
**one year**
6
C1
(5,496)
(6,724))
**Net current assets**
176,902
161,818
**The total net assets of the charity**
176,902
161,818
**The total net assets of the charity are funded by the funds of the charity, as follows:-**
**Restricted funds**
Restricted Revenue Funds
9
D2
-
-
**Unrestricted Funds**
Unrestricted Revenue Funds
9
D3
176,902
161,818
176,902
161,818
**Total charity funds**
176,902
161,818|**Current assets**
**SORP**
Note**Ref**
B
**2023**
£
**2022**
£
Debtors
5
B2 -
-
Cash at bank and in hand
B4
182,398
168,542
**Total current assets**
182,398
168,542
**Creditors: amounts falling due within**
**one year**
6
C1
(5,496)
(6,724))
**Net current assets**
176,902
161,818
**The total net assets of the charity**
176,902
161,818
**The total net assets of the charity are funded by the funds of the charity, as follows:-**
**Restricted funds**
Restricted Revenue Funds
9
D2
-
-
**Unrestricted Funds**
Unrestricted Revenue Funds
9
D3
176,902
161,818
176,902
161,818
**Total charity funds**
176,902
161,818|**Current assets**
**SORP**
Note**Ref**
B
**2023**
£
**2022**
£
Debtors
5
B2 -
-
Cash at bank and in hand
B4
182,398
168,542
**Total current assets**
182,398
168,542
**Creditors: amounts falling due within**
**one year**
6
C1
(5,496)
(6,724))
**Net current assets**
176,902
161,818
**The total net assets of the charity**
176,902
161,818
**The total net assets of the charity are funded by the funds of the charity, as follows:-**
**Restricted funds**
Restricted Revenue Funds
9
D2
-
-
**Unrestricted Funds**
Unrestricted Revenue Funds
9
D3
176,902
161,818
176,902
161,818
**Total charity funds**
176,902
161,818|
|---|---|---|
||
||
|||161,818|
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 13 October 2023
**The notes attached on pages 20 to 27 form an integral part of these accounts.**
19
## Mersey Counselling and Therapy Centre
## Notes to the Accounts for the period from 1 July 2022 to 30 June 2023
## **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
**6.**
**Creditors: amounts falling due within one**
**year**
Accruals
PAYE, NIC VAT and other taxes
Other creditors|||**2023**
£
66,458
|**2022**
£
70,907|
|---|---|---|---|---|
||||**66,458**|**70,907 **|
||||**2023**
`£`
-|**2022**
£
-
**-**|
||||||
||||**2023**
**2022**
£
£
**690**
**690**
**1,138**
**1,546**
**3,668**
**4,488**
**5,496**
**6,724**||
||||||
20
|**7.**
**Income and Expenditure account summary**
At 1 April 2022
Surplus after tax for the period
At 30 June 2023|2023
£
161,818
15,084
176,902|2022
£
142,315
19,503|
|---|---|---|
|||161,818|
## **8. Particulars of how particular funds are represented by assets and liabilities**
|At 30 June**2023**
Unrestricted
funds
Designated
funds
Restricted
funds
Total
Funds
£
£
£
£
Current Assets
182,398
- -
**182,398**
Current Liabilities
(5,496)- -
**(5,496)**
**176,902-**
**-**
**176,902**
**At 30 June 2022**
Unrestricted
funds
Designated
funds
Restricted
funds
Total
Funds
£
£
£
£
Current Assets
168,542
**168,542**
Current Liabilities
(6,724)
**(6,724)**
**161,818**
**161,818**
**Change in total funds over the period as shown in Note 8, analysed by individual funds**
Funds brought Movement in
Funds carried
forward from
funds in 2023Transfers
forward to
2022
between
2024
funds in 2023
See Note 10
£
£
£
£
_Unrestricted and designated funds:-_
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
Designated Revenue Funds
Designated Fixed Asset Funds
Total unrestricted and designated funds
_Restricted funds:-_
161,818
15,804
176,902
161,818
15,804
176,902
National Lottery Grant -
- -
Total restricted funds
-
- -
Total charity funds
161,818
15,804
176,902||Unrestricted
funds
Designated
funds
Restricted
funds
Total
Funds
£
£
£
£
182,398
- -
**182,398**
(5,496)- -
**(5,496)**
**176,902-**
**-**
**176,902**
Unrestricted
funds
Designated
funds
Restricted
funds
Total
Funds
£
£
£
£
168,542
**168,542**
(6,724)
**(6,724)**
**161,818**
**161,818**|
|---|---|---|
## **9. Change in total funds over the period as shown in Note 8, analysed by individual funds**
21
Mersey Counselling and Therapy Centre
Notes to the Accounts for the period from 1 July 2022 to 30 June 2023 **10. Analysis of movements in funds over the period as shown in Note** 9
||Income|Expenditure|Transfers||Movement|
|---|---|---|---|---|---|
||||||in funds|
||2023|2023|2023||2023|
||£|£|£||£|
|_Unrestricted and designated funds:-_||||||
|Unrestricted Revenue Funds|211,195|(196,111)|||15,084|
|||||-||
|_Restricted funds:-_||||||
|National Lottery Grant|-||||-|
22
## Mersey Counselling and Therapy Centre
Detailed analysis of income and expenditure for the period from 1 July 2022 to 30 June 2023 as required by the SORP 2015
## _**This analysis is classified by conventional nominal descriptions and not by activity.**_
## **11. Donations and Legacies**
|**Donations and Legacies**|**Donations and Legacies**|**Donations and Legacies**|
|---|---|---|
|**Current year**
**Current year**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Current year**
**Total Funds**
**Prior Year**
**Total Funds**
**`2023`**
**`2023`**
**`2023`**
**`2022`**
£
£
£
£
**Donations and gifts from individuals**
Small donations individually less than £1000
9,560
**9,560**
**17,265**
Little Company
40,000
Gubay 33,320
Safe Spaces -
Burbo Bank -
Community Foundation 7,350
Skelton Bounty -
Schroder -
Sir Jules Thorn -
P H Holt 5,271
LCR Cares -
Ballard 6,000
CCF -
Wirral Council -
Postcode Neighbourhood -
Medicash -
LCVS 6.000
Albert Hunt 4,000
Arnold Clark -
Duchy of Lancaster 1,675
Scouter Trust 4,000
Anne Duchess of Westminster 6,500
Price Parry 2,000
Maingrant 9,432
**40,000**
**32,350**
**-**
**-**
**7,350**
**-**
**-**
**-**
**5,271**
**-**
**6,000**
**-**
**-**
**-**
**-**
**6,000**
**4,000**
**-**
**-**
**4,000**
**6,500**
**2,000**
**9,432**
**40,000**
**32,350**
**5,000**
**4,455**
**4,820**
**1,000**
**3,000**
**1,000**
**6,233**
**4,820**
**3,653**
**4,556**
3,380
8,010
5,760
1,0000
4,000
1,000
-
-
-
-
-|||
|**Total donations and gifts from individuals**|**135,108**
**135,108**|**155,075**|
|**Revenue grants from government and public bodies**
The National Lottery|-
-
**-**
|9,141|
|**Total public sector revenue grants**|**-**
**-**
**-**
|9,141|
||**135,108**
**- **
**135,108**|**164,216**|
|**Total Donations and Legacies**
**A1**|||
23
## 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**|**Current year**
**Unrestricted**
`Funds`
**Current year**
**Restricted**
**Funds**
**Current year**
**Total Funds**
**Prior Year**
**Total Funds**
**`2023`**
**`2023`**
**`2023`**
**`2022`**
£
£
£
£
38,773**- 38,773**
37,294|
|---|---|
||**38,773**
_
**38,773**
**37,294**|
## 13. **Total Income from charitable activities**
|Total income from charitable trading
**Total from charitable activities**
**A2**|**Current year**
**Current year**
**Current year**
**Prior Year**
**Unrestricted**
`Funds`
**Restricted**
**Funds**
**Total Funds**
**Total Funds**
£
£
£
£
**`2023`**
**`2023`**
**`2023`**
**`2022`**
38,773
-
**38,773**
37,294|
|---|---|
||38,773
-
38,773
37,294|
24
## Mersey Counselling and Therapy Centre
Detailed analysis of income and expenditure for the period from 1 July 2022 to 30 June 2023 as **required by the SORP 2015**
## **14 Other trading activities**
|Trading activities to raise funds for the charity
Total from other activities
**A3**
**5 Investment income**
Bank Interest Receivable
Total investment income
**A4**|
|Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prior Year
Total Funds
`2023`
`2023`
`2023`
`2022`
£
£
£
£
36,373-
36,373
20,206
**36,373** -
36,373 20,206
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prior Year
Total Funds
`2023`
`2023`
`2023`
`2022`
£
£
£
£
942-
942_49_
**942-**
942 _49_|
|---|---|---|
## **15 Investment income**
## **16 Expenditure on charitable activities - Charitable trading**
|Cost of goods for primary purpose trading
Reallocated from support costs
**Total charitable trading costs**
**82b**
**17 Support costs for charitable activities**
**_Employee costs not included in direct costs_**
Salaries - Administrative staff
**_Premises Expenses_**
Premises repairs, renewals and maintenance
Premises costs
Relocation costs|Cost of goods for primary purpose trading
Reallocated from support costs
**Total charitable trading costs**
**82b**
**17 Support costs for charitable activities**
**_Employee costs not included in direct costs_**
Salaries - Administrative staff
**_Premises Expenses_**
Premises repairs, renewals and maintenance
Premises costs
Relocation costs|Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prior Year
Total Funds
`2023`
`2023`
`2023`
`2022`
£
£
£
£
87,916
_
**87,916**
90,896
108,195
-
**108,195**
111,857
**196,111**
**-**
**196,111**
**202,753**|
|---|---|---|
|||
Current**year**
Current**year**
**Current year**
Prior**Year**
**Unrestricted**
Funds
Restricted
Funds
Total Funds
Total Funds
**`2023`**
**`2023`**
**`2023`**
**`2022`**
£
£
£
£
66,458
-
**66,458**
70,907
310
-
**310**
15,506
19,932
-
**19,932**
18,876
14,842
-
**14,842**
-|
25
## **Mersey** Counselling and Therapy
## **Detailed analysis of income and expenditure for the period from 1 July 2022 to 30 June 2023 as required by the SORP 2015**
|**_Administrative overheads_**
Office costs
5,993 -
**_Professional fees paid to advisors other than the auditor or examiner_**
Accountancy fees other than examination or
Audit fees
660 -
**Support costs before reallocation**
**108,195**
**-**
**_Less support costs reallocated to specific activities_**
To charitable trading costs
(108,195)
-
**Total support costs**
- -|**5,993**
5,908
**660 660**
**108,195**
**111,857**
**(108,195)**
( 111,857)
- -|
|---|---|
The basis of allocation of costs between activities is described under accounting policies
## **18 Total 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**
**2023**
**2023**
**2023**
**2022**
£
£
£
£
196,111
-
**196,111**
202,753
**196,111**
**-**
**196,111**
**202,753**|
|---|---|
26
## Mersey Counselling and Therapy Centre
## **Activity analysis of Income and expenditure for the period from 01 July 2022 to 30 June 2023**
_**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**|**2023**
**2022**
£
38,773
37,294
36,373
20,206
38,773
37,294
36,373
20,206
135,108
164,216
942
49
-
491
**211,195**
**222,256**|
|---|---|
||
211,195
222,256
**Total**
**Total**
**2023**
**2022**
£
£
87,916
90,896
66,458
70,907
35,084
34,382
5,993
5,908
660
660
**108,195**
**202,753**|
27