OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-06-30-accounts

The Company Registration Number is: 07569839 The Charity Registration Number is: 1141804

Mersey Counselling and Therapy

Centre

(A company limited by guarantee)

Report and Accounts

30 June 2024

Mersey Counselling and Therapy Centre

Report and accounts for the year ended 30 June 2024

Contents

Page
Charity information 2
Chair Of Trustees' Annual Report 4
Trustees’ Annual Report 5
Independent Examiners report
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
Balance sheet 19
Notes to the accounts 20

1

CHARITY INFORMATION

The Trustees present their Report and Accounts for the year ended 30 June 2024, 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.

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 2024:

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

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

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the year ending 30 June 2024

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.

The trustees present their annual report and financial statements for the year ended 30th June 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "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)".

Objectives and activities

The charitable objectives of Platform for Life agreed with the Charity Commission are:

Public Benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities and setting the strategy for the year.

Working in communities with high levels of deprivation the charity provides counselling that is:

MCTC also offers an online service for those who live further afield, who are unable to leave their homes for whatever reason or who simply find face to face work too challenging.

• Flexible - tailoring the number of sessions to each individual’s needs rather than setting a fixed number of sessions at the outset.

MCTC understands the challenges some clients face and tries to

be as flexible as possible to their needs and situation at any given time.

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the year ending 30 June 2024

• Preventative – MCTC aims to assist in breaking the cycle of poor mental health being passed down from one generation to the next. To this end, MCTC may sometimes work with a parent(s)/carer(s), child and/or schools to enable real and sustainable change.

• Transformative – Successive research has shown that successful outcomes (ie real and sustainable change) in therapy are strongly aligned with the quality of the relationship between the therapist and client and have no measurable correlation to the therapeutic modality used. MCTC believes that true transformation comes with work at relational depth. To that end, all our therapists work from a Humanistic and Integrative perspective which means that they have training and experience in a wide variety of modalities and techniques and can therefore adapt the therapy to suit each individual rather than the other way round.

In addition, our therapists are required and supported to pursue their own interior personal growth and development separately from their mandatory CPD.

• Professional – All MCTC therapists are fully qualified and are either professionally accredited or actively working towards accreditation. MCTC supports all therapists to achieve their professional accreditation within 12 months of starting work at the Centre.

3

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the year ending 30 June 2024

Chair Of Trustees’ Report

Overview

MCTC has changed significantly over the past financial year, as we settled in to our new premises at the Coach House in Albion Street, Birkenhead. Our staff and Board of Trustees have faced many challenges with the cost of living crisis in terms of financial constraints and fundraising, along with the social impact and increased demand for our services. A major review of our clinical and non-clinical costs has resulted in a step change in our approach to spending and increasing our provision to meet escalating client numbers and community needs.

Challenges faced

The cost of living crisis, post Covid-19, brought with it additional mental health needs relating to poverty, increased anxiety, homelessness, and increased risk of suicide. Community needs and stress on our support systems were apparent and action was needed to cope with the increased number of clients presenting to MCTC. Increases in both our online and face to face provisions were required to reduce waiting lists and to address the new levels of demand.

Clinical and non-clinical provisions

Actions to reduce our non-clinical costs were greatly realised via our change of premises with a reduced number of therapy spaces that were more efficiently utilised via tight scheduling. This led to savings in rent, utility and cleaning costs. Our out of hours provision was also reviewed to accommodate more after work and weekend sessions, with additional therapists recruited. Increased costs were covered by savings in non-clinical areas and increased fundraising activities.

Government funding

MCTC were proud to receive specific Government funding relating to suicide prevention, with provision for two dedicated therapists working in that area. Training and education

The Board of Trustees has recently supported additional financial contributions for therapists to become professionally recognised and our in house training remains dedicated towards CPD and raising professional standards. With regard to education, we identified a gap in the market for additional CPD modules together with a need for undergraduate and postgraduate programmes more in keeping with modern societal needs. As a result of this, we have developed a range of modules in collaboration with partners in Ireland and are currently working on a business plan and associated risk register with the possibility of forming a charitable subsidiary to deliver a mix of online and residential programmes.

I would like to express my personal thanks to the staff of MCTC and my fellow Trustees that have worked tirelessly and diligently to make the organisation an ongoing success. Our Business Manager has been outstanding in her ability to both manage the day to day running of the business and in her willingness to pursue suitable funding streams. The Clinical Director is dedicated to our success and continued development and we will miss her professionalism and friendship when she takes a well earned retirement in late 2025. With that in mind, the Board of Trustees is actively assessing the future needs in terms of leadership and the possible clinical and educational roles going forward.

4

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the year ending 30 June 2024

ACHIEVEMENTS AND PERFORMANCE

Key achievements

In the last year MCTC has:

IMPACT OF THE CHARITY'S WORK

MCTC captures a mix of quantitative and qualitative data to assess the impact of its service on clients.

All clients complete Start of Therapy and End of Therapy Questionnaires and we compare their scores on these

Whilst this quantitative data can be useful, we also value the personal feedback from clients as both accurate and inspiring.

Some examples are below:

‘I know I have only had 1 session, but as it went on and afterwards (still today) I feel so different in a good way, it made sense to me, made me feel happier and more confident in myself, which I can't thank enough for, and therefore feel the one is enough and no more are needed at this time, thank you very much.’ 2024

‘I am so grateful for all the help I have received from MCTC. I started out really depressed and anxious and nervous about starting counselling but my therapist was really easy to talk to and even made me laugh in my first session! Three months later, I now feel able to face the world and have started playing the guitar again and do other things I used to enjoy.’ 2023

‘I have gone from feeling suicidal last year to enjoying my life. I couldn’t have done that without the support of my therapist at MCTC. Thank you for giving me my life back.’ 2023

5

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the year ending 30 June 2024

FUTURE PLANS

Short Term

MCTC plans to continue to improve and develop our services for both adults and young people by

Medium to Long Term

STRUCTURE, GOVERNANCE AND MANAGEMENT

The trustees are also directors for the purpose of company law.

The Board is effective and supportive of the staff and has a broad base of skills and experience in education, medicine, pastoral care, law and charity management.

The Board meets 6 times per year for routine business. The Clinical Director also attends Board Meetings.

The Charity reviews risks on quarterly basis within Finance and Risk Management Committee and reports on these at Board meetings. Risk assessments are reviewed regularly. Trustees take opportunities to meet with operational staff to oversee the work and to learn more about the work being undertaken.

Over the next financial year, the Board will continue to focus on the following governance areas:

Patrons

We are grateful to our Patrons Angela Samata and Dr Jim O’Donoghue and will seek to recruit more local and/or national patrons.

Safeguarding

The charity has a Safeguarding Policy which is reviewed annually and updated whenever opportunities for improvements are identified. The policy requires that all the charity’s personnel have valid DBS certificates and appropriate safeguarding training. The Clinical Lead, CEO and Chair of the Board all have level 3 safeguarding certificates. Volunteers

Unlike many counselling charities, MCTC does not make use of volunteer counsellors as a matter of policy. This is because the counselling is a demanding discipline which we believe requires both a high level of qualification and experience.

6

Company Registration Number - 07569839

Mersey Counselling and Therapy Centre

Trustees' Annual Report for the year ending 30 June 2024

We are very grateful to the following organisations for their support:

Other supporters for this period include Medicash, Duchy of Lancaster, the Pilkington Charitable Trust, the Eleanor Rathbone Charitable Trust, the Steel Charitable Trust, the Souter Charitable Trust, the Claude Ballard Southall Memorial Charity, the Price Parry Trust, Albert Hunt, the Hospital Saturday Fund, West Wallasey Car and Van Hire, and the National Lottery as part of their Reaching Communities fund.

MCTC gratefully acknowledge the generosity of the Albert Gubay Foundation over the last 3 years. Their support of our work in the area of suicide prevention helped us to apply and successfully receive government funding for further work in this field.

Thanks to the Community Foundation for Merseyside for their continued support and invaluable advice and guidance.

And the assistance of the Liverpool Community Voluntary Services in identifying grant opportunities.

7

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the year ending 30 June 2024

Expenditure Detail for year ending 30 June 2024

Clinical £ £
Clinical Director 36069
Counselling Delivery 93000
Schools delivery 16300
Training and Safeguarding 1260
Otherdirect costs 3198
Insurance 680
_150507 _
Non Clinical
Fundraising andAdministration TotalSum 47752
Accountancy 902
Office building repairs and main 2378
Office cleaning 2380
Office move 18700
Officerent 10500
Utilities 1677
Software / IT Support 3623
Staff welfare and expenses 1000
Telephone/comms 1103
90015
TOTAL 240522

8

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the year ending 30 June 2024

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:-

Net income
Unrestricted Revenue Funds available for the
general purposes of the charity
Total Unrestricted Funds
Restricted Revenue Funds
Total Restricted Funds
Total Funds		 2024
£
35,853		 2024
£
35,853		 2023
£
15,084
176,902
176,902
-
-
212,755
212,755
212,755
-
~~-~~
212,755 176,902

Financial review of the position at the reporting date as of 30 June 2024.

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 single donations.

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.

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

9

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the year ending 30 June 2024

Policies on reserves

MCTC hold £25k 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

10

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the year ending 30 June 2024

Statement of the Directors' and Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 the Companies Act 2006, the Memorandum and Articles of Association, ant the Charities Statement of Recommend Practice (“Charities SORP”) (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland: FRS102) issued in October 2019.

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:

11

Mersey Counselling and Therapy Centre

Company Registration Number - 07569839

Trustees' Annual Report for the year ending 30 June 2024

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) (The SORP), and in accordance with the Financial Reporting Standard 102, (effective October 2019).

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 30th September 2024.

Dr W Atherton Chair of Trustees

12

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 2024

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 2024 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective October 2019) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities), (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 20.

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;

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 30 September 2024

13

Mersey Counselling and Therapy Centre Statement of Financial Activities for the period ended 30 June 2024

Statement of Financial Activities (including the Income and Expenditure Account for the period ending 30 June 2024, 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
Fund raising
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
184,294
-
184,294
135,108
56,749
-
56,749
38,773
37,375
-
37,375
36,373
2,489
-
2,489
942
-
-
-
-
280,907
-
280,907
211,195
Unrestricted
Funds
Restricted
Funds
Total Funds
Total Funds
2024
2024
2024
2023



237,584
-
237,584
196,111
7,470
-
7,470
-
245,054- 245,054 196,111
35,853
-
35,853
15,084
-
-
-
-
35,853
-
35,853
15,084
35,853
-
35,853
15,084
176,902
-
176,902
161,818
212,755- 212,755 176,902

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

Mersey Counselling and Therapy Centre Statement of Financial Activities for the period ended 30 June 2024

Statement of Financial Activities (including the Income and Expenditure Account for the period ending 30 June 2024

SORP
Ref		 Prior Year
Unrestricted		 Prior Year
Restricted		 Prior Year
Total Funds
Funds Funds
2023 2023 2023
£ £ £
Income&Endowments from:
Donations&Legacies A1 135,108 - 135,108
Charitable activities A2. 38,773 - 38,773
Other trading activities A3 36,373 - 36,373
Investments A4 942 - 942
Grants - - -
Total income A 211,195 - 211,195
Expenditure on:
Charitable activities B2 196,111 - 196,111
Net income for the period 15,804 - 15,084
Transfers between funds - - -
Net income after transfers A-8-C 15,084 - 15,084
Net movement in funds 15,084 - 15,084
Reconciliation of funds: E
Total funds brought forward 161,818 - 161,818
Total funds carried forward 176,902 - 176,902

All activities derive from continuing operations

15

Mersey Counselling and Therapy Centre

Resources applied in the year ending 30 June 2024 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Net resources available to fund charitable activities		 2024
£
2023
£
35,853
15,084
35,853
15,084

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

16

Mersey Counselling and Therapy Centre

Movements in revenue and capital funds for the period ending 30 June 2024

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
2024
2024
2024
2023
£
£
£
£
176,902
-
176,902
161,818
35,853
-
35,853
15,084
212,755
-
212,755
176,902
-
-
-
-
212,755
-
212,755 176,902
Unrestricted
Funds
Restricted
Funds
Total
Funds
Last Year
Total Funds
2024
2024
2024
2023
£
£
£
£
212,755
-
212,755
176,902

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 year ending 30 June 2024 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
Fund Raising costs
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		 2024
£
278,418
2,489
280,907
280,907
237,584
7,470
245,054
35,853
-
35,853
35,853		 2023
£
210,253
942
211,195
211,195
196,111
-
196,111
15,084
-

15,084
15,084

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 2024

Current assets
SORP
NoteRef
B
Debtors
5
B2
Cash at bank and in hand
B4
Total current assets
Creditors: amounts falling due within
one year
6
C1
Net current assets
The total net assets of the charity
2024
£
-
219,221
219,221
(6,466)
212,755
212,755		 2023
£
-
182,398
182,398
(5,496))

176,902
176,902

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
Total charity funds		 -
212,755		 212,755
212,755		 -
176,902
176,902
176,902

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 30th September 2024

19

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 year ending 30 June 2024

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, (October 2019) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities), (The SORP), 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) (The SORP),

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		 2024
£
75,721
 2023
£
66,458
75,721 **66,458 **

2024
£
 2023

£
-
-
2024
2023
£
£
720
690
1,347
1,138
4,400
3,668
6,467
5,496

20

Mersey Counselling and Therapy Centre Notes to the Accounts for the year ending 30 June 2024

7.
Income and Expenditure account summary2024
£
At 1 April 2023
176,902
Surplus after tax for the period
35,853
At 30 June 2024
212,755
8.
Particulars of how particular funds are represented by assets and liabilities		 2023
£
161,818
15,084
176,902
At 30 June2024
Unrestricted
funds
Designated
funds
Restricted
funds
Total
Funds
£
£
£
£
Current Assets
219,221
- -
219,221
Current Liabilities
(6,466)- -
(6,466)
212,755-
-
212,755
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
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 2024Transfers
forward to
2023
between
2024
funds in 2024
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:-
176,902
35,853
212,755
176,902
35,853
212,755
National Lottery Grant -
- -
Total restricted funds
-
- -
Total charity funds
176,902
35,853
212,755		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
Funds
£
£
£
£
219,221
- -
219,221
(6,466)- -
(6,466)
212,755-
-
212,755
Unrestricted
funds
Designated
funds
Restricted
funds
Total
Funds
£
£
£
£
182,398
- -
182,398
(5,496)- -
(5,496)
176,902
176,902

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 year ending 30 June 2024

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

Income Expenditure Transfers Movement
in funds
2024 2024 2024 2024
£ £ £ £
Unrestricted and designated funds:-
Unrestricted Revenue Funds 280,907 (245,054) 35,853
-
Restricted funds
- -

22

Mersey Counselling and Therapy Centre

Detailed analysis of income and expenditure for the year ending 30 June 2024 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 Donations and Legacies
Current year
Current year
Unrestricted
Restricted
Funds
Funds
Current year
Total Funds
Prior Year
Total Funds
2024
2024
2024
2023
£
£
£
£
Donations and gifts from individuals
Small donations individually less than £1000
1,539
1,539
9,560
Little Company of Mary
40,000
Albert Gubay Foundation 34,330
Pilkington Foundation 4,000
Community Foundation for Merseyside 12,400
Hospital Saturday Fund 2,000
Clothworkers Foundation 22,000
The Steel Charitable Trust 8,500
P H Holt -
Souter 5,000
Ballard 3,600
LCVS -
Blue Sky Foundation 10,000
Medicash 4,000
Albert Hunt 4,000
Eleanor Rathbone Ch Tr 7,000
Duchy of Lancaster 3,600
Anne Duchess of Westminster -
Price Parry 2,500
MainGrantsNatLottery19,825
40,000
34,330
4,000
12,400
2,000
22,000
8,500
-
5,000
3,600
-
10,000
4,000
4,000
7,000
3,600
-
2,500
19,825
40,000
33,320
-
7,350
-
-
-
5,271
4,000
6,000
6,000
-
-
4,000
-
1,675
6,500
2,000
9,432
Total donations and gifts from individuals 184,294 184,294 135,108
Revenue grants from government and public bodies
The National Lottery		 -
-		 -
 -
Total public sector revenue grants -
-		 -
 -
184,294 135,108
Total Donations and Legacies
A1		 184,294
**- **

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
2024
2024
2024
2023
£
£
£
£
56,749- 56,749
38,773
56,749
_
56,749
38,773
  1. 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
£
£
£
£
2024
2024
2024
2023
56,749
-
56,749
38,773
56,749
-
56,749
38,773

24

Mersey Counselling and Therapy Centre

Detailed analysis of income and expenditure for the year ending 30 June 2024 as required by the SORP 2015

14 Other trading activities

Trading activities to raise funds for the charity
Total from other activities
A3
15 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
2024
2024
2024
2023
£
£
£
£
37,375-
37,375
36,373
36,373 -
36,373 36,373
Current year
Unrestricted
Funds
Current year
Restricted
Funds
Current year
Total Funds
Prior Year
Total Funds
2024
2024
2024
2023
£
£
£
£
2,489-
2,849_942_
2,849-
2,849 942

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
2024
2024
2024
2023
£
£
£
£
114,114
_
114,114
87,916
123,470
-
123,470
108,195
237,584
-
237,584
196,111
Currentyear
Currentyear
Current year
PriorYear
Unrestricted
Funds
Restricted
Funds
Total Funds
Total Funds
2024
2024
2024
2023
£
£
£
£
75,721
-
75,721
66,458
4,325
-
4,325
310
13,395
-
13,395
19,932
18,632
-
18,632
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
10,707 -
Professional fees paid to advisors other than the auditor or examiner
Accountancy fees other than examination or
Audit fees
690 -
Support costs before reallocation
123,470
-
Less support costs reallocated to specific activities
To charitable trading costs
(123,470)
-
Total support costs
- -		 10,707
5,993
690 660
123,470
108,195
(123,470)
( 108,195)
- -

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
2024
2024
2024
2023
£
£
£
£

245,054
-
245,054
196,111
245,054
-
245,054
196,111

26

Mersey Counselling and Therapy Centre

Activity analysis of Income and expenditure for the year ending 30 June 2024

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

19 Analysis of income by activity

Analysis 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
Analysis 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
Funding expenditure		 2024 2023
£
38,773
38,773
36,373
36,373
38,773
38,773
36,373
36,373
135,108
135,108
942
942
-
-
211,195
211,195


211,195
211,195
Total
Total
2024
2023
£
£
114,114
87,916
75,721
66,458
32,027
35,084
10,707
5,993
690
660
119,145
108,195
7,470
-

20 Analysis of charitable expenditure by activity

27

Mersey Counselling and Therapy Centre END •mctc 27