Charity reglstratlon number 1159057 Company registratlon number 03315039 (England and Wales) SUNDERLAND COUNSELLING SERVICE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 SUNDERLAND COUNSELLING SERVICE LEGALAND ADMINISTRATIVE INFORMATION Trustees Mr C Sketchley Ms L H Bruton Mrs E M INatt Mrs A Loadman Mr B Greener Dr K Gilligan Mr G M Speer Chlef Executlve Mr Toby Sweet Secretary Mr B Greener Charty number 1159057 Company number 03315039 Registered office 51 John Street Sunderland SR11QN Auditor Davies Tracey Swan House Westpoint Road Teesdale Business Park stockton on Tees TS17 6BP Bankers Unit 49-51 The Bridges Shopping Centre Market Square Sunderland SR13LE Sollcltors BHP Law Westgate House Faverdale Darlington DL3 OPZ SUNDERLAND COUNSELLING SERVICE CONTENTS Page Trustees, report Independent audito¢s report Statement of financial activities 14 Balance sheet 15 statement of cash Itows 16 Notes to the financial stslements 17-30 SUNDERLAND COUNSELLING SERVICE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial statements for the year ended 31 March 2024. The financtal 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 Memorandum and Articles, the Companies Act 2006 and "Accounting and Reporting by Charilies= Statement of Recommended Practice applicable to Gharilies 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 As defined in our goveming document our charitable purposes are lo provide counselling and psychological therapy services in and around the City of Sunderland and the North of England in order to relieve suffering and distress. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. In Pursuan￿ of this mission Sunderland Counselling Service exists to.. Promote and improve menlal health and emotional wellbeing for adults. Provide services which assist in relieving suffering from emotional and l or mental distress. Improve the lives of men and women who have experienced sexual abuse and sexual violence in childhood and l or adulthood. Promote and improve positive mental health and emotional wellbeing for children and young people. Enable and empower users of our Servi￿ to live independentty in the community as valued cttizens. Develop and maintain a professional and suitably qualified workforce. Maintain servi￿$ that meet the needs of our clients. Work in partnership with other SeNi￿S in the statutory and voluntary sectors. Work lo provide any other relevant and related service for which there is a genuine demand and inadequate provision. In working to achieve these aims Sunderland Counselling Service currently provides the following services... NHS Sunderland Talking Therapies: Working in partnership with Cumbria Northumberland Tyne & Wear NHS Foundation Trust to deliver the NHS Sunderland Talking Therapies service. providing a stepped care model of inteNentions for people suffering from common mental health problems. including anxiely and depression. Our focus is on low intensity CBT at step 2 of the stepped care model. Sundertand GP I Primary Care Counselling Service: providing individual time limited counselling in GP surgeries in Sunderland- part of the NHS Sunderland Talking Therapies pathway. Carers Counselling Service: As part of the NHS Sunderland Talking Therapies provision, a counselling service for people whose mental health and emotional wellbeing are affected by their caring responsibililies. NHS Northumbertand Talking Therapies: Working in partnership with Menlal Health Matters to deliver the NHS Northumbedand Talking Therapies service, providing a stepped care model of interventions for people suffering from common mental health problems, including anxiety and depression. Our focus is on low intensity CBT and high intensity counselling elements of the Se￿iCe. NHS North Tyneside Talking Therapies: provision of counselling pathways in the NHS North Tyneside Talking Therapies service, working at both steps 2 and 3 of the stepped care model. NHS Durham & Darlington Talking Therapies: provision of two counselling pathways in the NHS Durham and Darlington Talking Therapies service, working at both steps 1 and 3 of the slepped care model. Counselling for Adult Survivors of Sexual Wiolence and Abuse (CASSVA): provides individual counselling to men and women who have experienced childhood sexual abuse or sexual violence in adulthood in Sunderland,. and lo male clients from across Ihe north east. REACH Counselling Serrfice: counselling provision for male and female victims of recent sexual assault across the Northumbria police force area, working as part of the Northumbria Sexual Assautt Referral Centre. SUNDERLAND COUNSELLING SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Cancer Counselling Service: provides individual counselling for adults suffering from any fom of cancer who are receiving trealment in Sunderland, and for their adult family members I carers. st Benedices Hospice Service: providing individual counselling and other forms of support for patients and family members, carers and children of patients at St Benedict's Hospice in Sunderland. Bereavement Support: provision of bereavement support groups for Sunderland residents. Community CAMHS Counselling Service: provides individual counselling to children and young people in Sunderfand. as part of the Community CAMHS Se￿ICe. in partnership with South Tyneside & Sunderland NHS Foundation Trust,. we also employ half of the team of Children's Wellbeing Practitioners in the Communty CAMHS Servi￿. Good Wibes: working in collaboration with youth projects across Sunderland, we deliver individual counselling to young people accessing those youth projects. Schools-based Counselling Services: we are directly commissioned by several schools across Sunderland to provide individual counselling for their pupil5. Employee Counselling Services: under contract to Sunderland City Council. providing occupational health counselling to council employees. CTh Counselling: providing one to one counselling for patients accessing secondary care community Tnental health services in Sunderland and SoLrth Tyneside- launched April 2023. Link work projects: we deliver seveial social prescribing and link work projects in and around Sunderland including= CAMHS Listening Ear service: for parents of children and young people who are accessing Sunderland's CAMHS service, who are themselves experiencing mental health difFiculties,- launched January 2022. Maternal Mental Health Link Work service: for new and expectant mothers in Sunderland who are experiencing menlal health difficullies-, launched June 2022. Community Mental Health Link Work service: for adults in Sunderland experiencing mental health difficulties,. launched June 2022. CYP Social Prescribing seNice: for children and young people who are waiting for a formal trealment intervention from Sunderland's CCAMHS service., launched June 2023. PLT Link Work service: providing additional support to patients with mental health difficulties who are in contact with the Psychiatric Liaison Team at Sunderland Royal Hospital., launched November 2023. Supervision and Professional Development: the service provides trainee pla￿ment and volunteering opportunities for psychology students, trainee counsellors and olher psychological therapists and provides clinical counselling SUpe￿I$l0n, training and professional development to ils staff and volunteers.. we also provide these services lo other agencies. SUNDERLAND COUNSELLING SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Philosophy Counselling, Iherapy and support services are informed by a person FOR THE YEAR ENDED 31 MARCH 2024 Under the pilot training programme for counsellors in the NHS, our four trainees in the Durham & Darlington Servi￿ completed the first year of their training and embarked on their second year. Common issues facing all Talking Therapies services, both regionally and nationally, are the need to increase aC￿sS figures and reduce wailing times for therapy and we continued to work hard with all partners to improve these positions. Our Chief Executive served for a second year as the North East & North Cumbria Clinical Lead for NHS Talking Therapies. We helped co-ordinate, led and contributed to Iwo events during the year to boost recruitment into Talking Therapies seNices across the region. Sexual Violence: Our Counselling for Adult Sutvivors of Sexual Violence and Abuse (CASSVA) setvice, funded by Sunderland NHS commissioners, had the contract extended for a furlher year until March 2024. Sunderland commissioners also commission the REACH senfice. acting on behalf of health commissioners in the Northumbria Poli￿ FO￿ area and extended the contract to March 2024. Our successful bid to the Northumbria PCC for three year funding from 2023-26 gives the CASSVA service a further element of stabilty, although this is at a reduced level. Cancer and palliative care: We have conlinued to provide counselling for can￿r patients in Sunderland with much appreciated support from Sunderland NHS commissioners this year. This grant means this service is secure unlil March 2025 and has meant that we have expanded our offer to suppori family members and carers of cancer patients in the city- Counselling provision al St Benedict's Hospi￿ is agreed until March 2024 and continues to deliver gieat benefits for patients, family members. carers and their children. We worked with the regional collaborative project led by the Northem CancerAlliance to improve mental wellbeing for people affected by can￿r across the north east. Children and young people:. The contract for our Sunderland Communty CAMHS Counselling servi￿ was again extended for a further year until March 2024. The main challenge has been to keep waiting lists and waibng times as low as possible in the face of escalating need and so we are delighted thal the agreement with our commissioners to expand the Servi￿ capacity in 2022-23 was extenqed until March 2025. This has allowed us to recruit more counsellors and to create a new Senior Children's Wellbeing Practitioner role. Our Listening Ear project, which provides short temi practical and emotional support to parents and carers of young people who are receiving Se￿iceS from Communty CAMHS, has delivered demonstrable benefits over the course of the year. Sunderland commissioners agreed to support this project for a fvrlher two years from April 2023, until March 2025. Our Good Vibes project, a collaboration with the Sunderland All Together youthwork consortium to deliver counselling in youth projects across Sunderland, reached the end of the initial Big Lottery grant in August 2023. We were therefore delighted that Sunderland commissioners agreed to fund the project for a furlher year, to August 2024, which then gave time for a further bid to be submitted to the Big Lottery Fund. which has been successful. Link Work and other services in Sunderland: As part of work to Iransform communiiy mental health services. we made a successful bid for a pilot project to provide social prescribing and link work for people with mental health problems in Sunderland. This service launched in June 2022 and funding has been secured lo sustain tho projed until March 2025. Our maternal mental health link work project also launched in June 2022, with initial funding agreed until March 2024. During the year. we were delighted lo secure a further year's funding from the Sunderland family hub programme, meaning the project is secure until March 2025. External evaluation on this project. commissioned by the project lead Ways to Wellness, clearly demonstrates the need and beneffts delivered by this model of working. The social prescribing project for children and young people went live in September 2023 and is part of a national research project led by University College London. Our link work project aimed at patients a¢￿$s1n9 the Psychiatric Liaison Team at the Sunderland Royal Hospital went live in January 2024. SUNDERLAND COUNSELLING SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Our pilot project to place counsellors into secondary care communty treatment teams in Sunderland and South Tyneside went Itve in January 2023. Although Ihis project has faced some recruitment and staffing challenges, we hope lo be able to scale this up in fLrture. Our bereavement support groups continued to offer valuable support to bereaved Sunderland residents throughout the year. Our occupational heatth counselling service continued to provide support to employees of the city council throughout the year, under the leadership and guidance of a new lead counsellor. Developing our organisation: During the year we have enhanced our volunteer prO￿sS with a focus on recruitment. induction. ongoing supporl and supervision. We recruited fve volunteer counsellors. Ihree of whom have so far successfully completed their counselling placement with us and two continue to volunteer. Two of these have now secured paid postiions with us. We also benefiled from the inpul of four students from Sunderland University who have helped us wilh a range of projects, induding developing a social media strategy and evaluating our Cancer Counselling servi￿. We maintained our Servi￿ accreditations wilh BACP, our professional governing body, for our adult and young people's counselling servtces- this is in place yntil November 2024. We maintsined setvice accreditation with the Male Survivors Partnership, a national group of organisations that work wrth male survivors of sexual violence and abuse- this is in place until June 2024. We successfully submitted our NHS Data Security Prolection Toolkit and maintained Cyber Essentials accreditation. We maintained accreditation as a Mindful Employer. Oui client engagement forum continued to meet on a quarterly basis. Our Equalty and Diverstty working group has met regularly and has instigated a series of training and development activities, open to all staff. This year, we commissioned a full day training event for all of our counsellors and link workers on supporting people with ADHD and plan a similar event on working with autistic people. We operate a hybrid model across the majority of our services. We provide support in person, by telephone and by secure video plattomi. making our seNices more accessible and convenient for our clients. Financial review Financial position The charily had net assets of £4.744.091 at 31 March 2024, having incurred a deficit of £697,088 in the year then ended (of which £915,707 related to restricted funds). Net current as5et5 amounted to £4,403,680 which included cash at bank of £3,169,914. Unrestricted funds totalled £3.441,692 and reslricted funds totalled £1,302,399. The deficit in the year of £915.707 relating to restricted funds arose due to grant and similar funding being received by the charity on or prior to 31 March 2023 {and recognised in full when received as income in the financial statements in accordance with accounting standards) not being spent until on or afler 1 April 2023 on projects for which the grant and other funding had been provided. Reserves policy The management commtttee revised its reserves policy so thal unrestricted funds, not committed or invested in tangible fixed assets, held by the charity should now be at least 6 months of the resources expended, which equates to reserves on unrestricted funds of approximately £2,530,000. The general fund reserve at 31 March 2024 amounted to £3.103,043. The management committee considers that the level of rese￿eS held (approximately 7 months) is reasonable and appropriate so as to enable the charity to best function in the currently challenging economic times. SUNDERLAND COUNSELLING SERVICE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Principal funding sources Against a backdrop of insecurity over funding in some service areas the charity has worked hard to sustain existing SeNi￿S and where possible develop additional seNices. The management committee and staff have worked hard lo generate a positive financial oulcome for Ihe year. The principal funding sources are.. NHS North Easl and North Cumbria ICB Mental Health Matlers St. Benedicvs Hospice Charity NHS England ￿E (formerly Health Education England) Nort'humbria Police and Crime Commissioner Northumbria Healthcare Foundation Trust Sunderland Ctty CounGiI Tees Esk & Wear Valley NHS Foundation Trust Sunderfand All Together Consortium Ways to Wellness Cumbria, Northumberland, Tyne and Wear NHS Foundation Trust Risk management The trustees have conducted a review of major risks to which the chaiity is exposed. including risks pertaining to infotmation governance. Systems and prO￿dureS have been estsblished to mitigate those risks identified. SUNDERLAND COUNSELLING SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Future plans for 2024 - 25 Plans for the coming financial year are as follows: NHS Talking Therapies services (formerly known as IAPT): We will work with commissioners and colleagues in Talking Therapies seNices in Northumberland, Durham & Darlington, North Tyneside and Sunderland to meet revised national targets with a particular focus on reducing waiting times for therapy whilst maintaining reliable recovery and reliable improvement across all modalities. In particular will demonstrate the value and effectiveness of counselling within these ServI￿S and the benefit of investing adequately in the counselling teams. Through our involvement wtth the Talking Therapies regional network, we will collaborate with colleagues in other services, universities and commissioners to address the common problems faced by Talking Therapies around recruitrnent and retention of staff. Further recruitment events are already planned for the summer of 2024. Sexual Wiolence: Given the challenges Y￿ face in maintaining funding for worl(ing with victims of sexual violence. we will continue to try and secure adequate long term funding for this invaluable area of work. Vve will achieve reaccreditation with the Male Survivors Partnership, due in June 2024. demonstrating our commitment to making sexual violence services equally accessible to male and female survtvors, whilst paying attention to the specific needs of male clients. Cancer and palliative care: INe will maintain our enhanced service offer to support patients, family members and carers of cancer patients in the city of Sunderland and explore OppO￿nitieS for expanding our service offer into neighbouring areas where similar services may not be available. Given that our current grant funding for the Can￿r Counselling Seniice is due to end in March 2025, we will source further funding to ensure this project is secure for the future. Counselling provision at st Benedict's Hospice is agreed until March 2024 and so we will work closely with the St Benedicfs Hospice Charity board to secure ongoing funding beyond that date. Vle will continue our involvement in the regional collaborative project led by the Northern Cancer liance to improve mental wellbeing for people affected by cancer, which will include contributions from our speaalist cancer services and our Talking Therapies services. Children and Young People: Having secured additional funding to expand the CAMHS service, we will make good use of it to significantly reduce waiting times for chIld￿n and young people. INe will work with colleagues in STSFT to make the case that this expanded service offer should be made permanent and to secure recurring funding for the expanded parts of the Se￿1￿. We will work with research colleagues at University College London to demonstrate the impact and value of our innovative new social prescribing project for children and young people in Sunderland. Llnk Work and other servlces in Sunderland: Having launched the link work project aimed at patients accessing the Psychiatric Liaison Team at the Sunderland Royal Hospital, we will work with colleagues in CNTW to demonstrate the value of this project and the need for ongoing funding. We will continue and develop our pilot counselling service for people who are supported by the community treatment teams in Sunderland and South Tyneside, enhancing the r8nge of talking therapies available within those teams. We will work hard to evidence the impact and value of the pilot projects that we have launched in this and preceding years and Sour￿ sufficient funds to ensure their continuation", this includes the mat￿nal mental health link work project, the community mental health link work project, the PLT link work project, CYP Social Prescribing, the CAMHS Listening Ear project and the crr counselling project. SUNDERLAND COUNSELLING SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Developlng our oryanisation:" We will continue to develop our workforce, investing in suitable training for existing staff and volunteers and recruiting trdinee staff as appropriate. In particular we will encourage as many of our counselk)rs as possible to undertake training in recognised evidenc&based therapies, such as Counselling for Depression. We will develop further placement opportunities for psychology degree students in collaboration with Sunderland University. Vve will explore other opportunities for collaboration with the universities in our region and potential involvement in research. We will maintain our service accreditations with BACP (due November 2024) and the Male Survivors Partnership (due June 2024). INe will maintain ac￿edItatiOn as a Living Wage employer. We will further develop our plans to reduce our environmental impact and carbon footprint. We will further develop our plans to improve our approach to issues of equalty. diversity and inclusion, with a particular focus on how we adapt and deliver services for people with autism and neurodiverse client groups. We will review our approach to communications and marketing, including updating our v￿bsIte and building our social media presence. structure. governance and management The organisation is a charttable ￿MpanY limited by guarantee. incorporated on 7 February 1997. The company is governed by its Memorandum and Articles ofAssociation. In the event of the company being V￿Und up members are required to corrtribute an amount not exceeding £1. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Mr C Sketchley Ms L H Bruton Mrs E M INatt Mrs A Loadman Mr B Greener Dr K Gilligan Mr G M Speer (Appointed 11 December 2023) In addttion to responding to advertisements pla￿d in the media, people with a genuine interest in the vmrk of Sunderland Counselling Service may approach the Servi￿ seeking opportunities to volunteer and become a trustee. wishing to contribute worthwhile activity to the community. People who have benefited from the service provision often return at a later date wishing to give something back and offer their services as volunteers. which is eVIden￿d at all levels throughout the organisation. Prospective trustees are requested to apply in writing to the Chair of the management committee including a curriculum vitae. After having been supplied with infomation about the Se￿iCe the applicant will be then invited to meet with the management Gommittee for an interview, during which the expectations of both applicant and committee will be discussed. The applicant will then be infomied of the outcome of the inteNiew within seven days. Organisational structure Sunderland Counselling Service has a management committee of a minimum of 3 members who meet montNy and are responsible for the strategic direction of the charity. A chief executive ofFI￿r is appointed by the committee and is responsible for all aspects of the charty's operations, including obtaining adequate funding to finance the charity's services. Key management remuneration The pay of all staff is reviewed annually by the board of trustees and normally increased in line with average earnings. In view of the nature, size and growth of the charity, salaries for senior staff are benchmarked against charities of similar size, complexity and reach. NHS salary scales for comparable roles are considered, given the large amount of collaboration and partnership working we do with NHS organisations. Affordability is a key factor, as well as gro￿ of the charity in the preceding year and any significant changes in individual job roles, scale or remit. SUNDERLAND COUNSELLING SERVICE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT> (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Statement of trustees. responsibilities The trustees, who are also the directors of Sunderland Counselling Service for the purpose of company law, are responsible for preparing the Trustees, Report and the financial stalements in accordance with applicablé law and United FQngdom Accounting Standards (United Kingdom Generally Accepled Accounting Practice). Company Law requires the trustees to prepare financial statements for each financial yeat which give a true and fair view of the state of affairs of the charity and of the incoming resources and applicalion pf resources, including the income and expendilure, of the charitable company for that year. In preparing these financial statements, the trustees are required to: select suitsble accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any tirne the financial position of the charity and enable them to ensure that the financial statements comply wtth the Companies Act 2006. They are also responsible for safeguarding the assets of the chartty and hence for taking reasonable sleps for the prevention and detection of fraud and other I￿egUlarl11e$. In accordance with the company's articles, a resolution proposing that Davies Tracey be reappointed as auditor of the company will be put at a General Meeting. Disclosure of infomiation to auditor Each of the trustees has confirmed Ihat there is no infomiation of which they are aware which is relevant to the audit, bLrt of which the auditor is unaware. They have fijrther confimied that they have taken appropriate steps to identify such relevant infomiation and to estsblish that the auditoi is awaie of such information. MrsEMWatt Chair of Bo rdo Trustee5 10- SUNDERLAND COUNSELLING SERVICE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SUNDERLAND COUNSELLING SERVICE Opinion We have audited the financial statements of Sunderland Counselling Service (the 'charity') for the year ended 31 March 2024 whi¢h comprise the statement of financial aclivilies, the balan￿ sheet, Ihe statement of cash flows and notes to the financial statements, including signtficant accounting policies. The financial reporting framework thal has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Stsndard 102 The Finanual Reporting standa￿ applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expendtture, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice" and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audtt in accordance with International Standards on Auditing {UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs ￿spOnSibl1rfAeS for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have tuifilled our other ethical responsibil￿eS in accordance with these requirements. We believe that the audit eviden￿ we have obtained is sufficient and approprtate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial ststemenls. we have conduded that the trustees. use of the going concem basis of accounting in the preparation of the financial statements is appiopriate. Based on the work we have perfomied. we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast signiFicant doubt on the charity's ability to continue as a going GOn￿M for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibil￿eS of the trustees with respect to going concern are descrtbed in the relevant sections of this report. Other infonnation The other information comprises the information included in the annual report other than the financial statements and our audito¢s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does nol cover the other information and. ex￿pt to the extent otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so. consider whether the other information is materially inconsistent wilh Ihe financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstaled. If we idenify such material inconsistencies or apparent material misslatemenls, we are required to determine whelher Ihis gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are r6quired to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies A¢t 2006 In our opinion. based on the work undertaken in the course of our audit- the information given in Ihe trustees, report for the financial year for which the financial statements are prepared, which includes the direclors, report and the strategic report prepared for the purposes of company law. is consistent with the financial statements- and the slralegic report and the directors. report included within the trustees, report have been prepared in accordance with applicable legal requirements. 11 SUNDERLAND COUNSELLING SERVICE INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE MEMBERS OF SUNDERLAND COUNSELLING SERVICE Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in Ihe slrategic report or the directors, report induded within the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report lo you rf, in our opinion- adequate accounting records have not been kept, or retums adequate for our audit have not been received from branches not visited by us,. or the financial statements are not in agreement with the accounting records and retums., or rtain disclosures of trustees, remuneration specified by law are not made., or we have not received all the informalion and explanations we require for our audit. Responsibilities of trustees As explained more fully in Ihe slalement of trustees, responsibilities, the trustees. who are also Ihe directors of the chartty for the purpose of company law, are responsible foi the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the trustees ¥etermine is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessi the charrty's abilty lo continue as a going concern, disclosing, as applicable. matters related to going concem and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic altemative but to do so. Auditorfs responsibilities for the audit of the financial statements Our objectives are to obtain ieasonable assurance about whether the financial stalemerrts as a whole are free from material misstatement. whether due to fraud or ertor, and lo issue an audilor's report that indudes our opinion. Reasonable assurance is a high level of assuran￿ but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exisls. Misstatements can arise from fraud or error and are considered material if, individually or in Ihe aggregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance wtth laws and regulations. We design procedures in line with our responsibilities. outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is the extent to which an audit conducted under ISAS (UK) is capable of detecting irregularilies, including fraud. Our prO￿dureS include-. obtaining an understanding of the legal and regulatory frameworks applicable to the charity, such as the Companies Act 2006 and relevant charity and tsx legislation, and obtsining an understanding of how the charity complies with those frameworks., assessing the susceptibility of the charity's financial ststements lo material misstatement, including how fraud might occur, with audit procedures including.. considering internal controls,. testing supporting documentation., enquiring of the charity's management. reviewing minutes of trustees, meetings- and obtaining written confirmations. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulalion. This risk increases the more that compliance with a law or regulation is removed from the events and Iransactions rellected in the financial staternents, as we will be less likely lo become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error. as fraud involves intentional Con￿alment, forgery, collusion, omission or misrepresentation. We are not responsible for preventing fraud or non-compliance with laws and regulations and cannot be expected to detect all fraud and non-compliance with laws and regulations. A further description of our responsibiltties is available on Ihe Financial Reporting Counoil's website at= https-.11 www.frc.org.ukJauditorsresponsibilities. This description forms part of our auditorfs report. 12- SUNDERLAND COUNSELLING SERVICE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF SUNDERLAND COUNSELLING SERVICE Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those mattèrs we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Craig McBride (Senior Statutory Auditor) for and on behalf of Davies Tracey Chartered AGGountants and Statutory Auditors Swan House Westpoint Road Teesdale Business Park Stockton on Tees TS17 6BP 13 SUNDERLAND COUNSELLING SERVICE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donations and legacies Charitable activities Provision of counselling service 1,207 1.207 62,245 660,458 722,703 5,254,670 143.113 5,397,783 4,598,681 130,534 4,729,215 Inveslments 25,060 25.060 2,058 2,058 Total income 5,280,937 143,113 5,424,050 4,662.984 790,992 5,453,976 Expenditure on: Charitable activities Provision of counselling servi 5,062,318 1.058.820 6,121,138 4.150,204 675.218 4.825,422 Total expenditure 5,062,318 1.058.820 6,121,138 4,150,204 675.218 4.825.422 Net incomellexpenditure) 218,619 {915.707) (697,088) 512,780 115,774 628.554 Transfers belween funds (200) 200 Net movement in funds 218,419 (915,507) (697.088) 512,780 115,774 628.554 Reconciliation of funds: Fund balances at 1 April 2023 3,223.273 2.217.906 5.441,179 2,710,493 2.102.132 4.812.625 Fund balances at 31 March 2024 3,441,692 1,302,399 4,744.091 3,223,273 2,217,906 5,441,179 The statement of financial activities indudes all gains and losses reoognised in the year. AU income and expenditure derive from continuing activities. 14- SUNDERLAND COUNSELLING SERVICE BALANCE SHEET AS AT31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets 12 340,411 337,699 Cuffent assets Debtors Cash at bank and in hand 13 1,506.285 3,169,914 1,469,735 3,784,289 4.676,199 5,254,024 Creditors: amounts falling due within one year 14 (272,519) (150,544) Net current assets 4,403,680 5,103.480 Totsl assets less current liabilities 4,744.091 5.441,179 The funds of the charity Restricted income funds Unrestricted funds 15 1,302,399 3,441.692 2.217,906 3.223,273 4,744,091 5,441,179 The financial staternents were approved by the tnjstees on ... . . lfjL% and were signed on their behalf by.. Mr8EMWatt Chair of Board of Trustees Company registration number 03315039 (England and Wales) 15- SUNDERLAND COUNSELLING SERVICE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operating actlvities Cash (absorbed by)Igenerated from operations 20 {609,189) 168.822 Investlng activities Purchase of tangible fixed assets Investment income re￿iVed (30,246) 25.060 (27,575) 2,058 Net cash used in investing activities {5,186) (25.517) Net cash used in financing activities Net Idecrease)lincrease in cash and cash equivalents {614.375) 143.305 Cash and cash equivalents at beginning of year 3,784,289 3.640,984 Cash and cash equivalents at end of year 3.169.914 3.784,289 16- SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charity information Sunderland Counselling Service is a private company limited by guarantee incorporated in England and Wales. The registered office is 51 John Street. Sunderland, SR1 1QN. 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's Memorandum and Articles, the Companies Act 2006. Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and 'Accounting and Reporting by Charities.. Stalement of Recommended Practice applicable to charities preparing their accounts in accordan￿ wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)" The charity is a Public Benefit Entty as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the histoiical cost convention. The principal accounting poliGies adopted are set out below. 1.2 Going concem At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operalional existence for the foreseeable fLrture. Thus the tnjstees continue to adopt the going concern basis of acGounting in preparing Ihe financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in ftlrtheran￿ of their charitable objectives. Restricted fvnds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set OLrt in the notes to the financial slatements. Endowmenl funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Income All income is recognised in the Statement of Financial Activtties when all of the following criteria are met: the charity has entitlement to the funds- any performance conditions attached lo the item(s) of income have been mel or are fully within the control of the charity., there is sufficient cerlainty that receipt of the income is considered probable., and the amount can be measured reliably. Service contract fees are a¢counted for on an accruals basis. Income re￿iVed in advance of the provision of the specified services is deferred until the criteria for income recognition are met. Interest on funds held on deposit is included when receivable and the amoljnt can be measured reliably by the charity., this is normally upon notification of the interest paid or payable by the Bank. Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepaymenls are valued at the amount prepaid after taking account of any trade discounts duo. 17- SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies {Continued) Donated goods and seNices are recognised as income when the charity has control over the item, any ¢onditions associated with the donated item have been met, the re￿[pt of economic benefit from the use by the charity of the item is probable and that economic benefil can be measured reliably. On receipt, donated services and facilrties are recognised on the basis of Ihe value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalenl economic benefit on the open market- a corresponding amount is then recognised in expendilure in the period of receipt. Income from government and other grants are recognised at fair value when Ihe charity has entitlement after any perfomiance conditions have been met, it is probable Ihat the income will be received and the amount can be measured reliably. If entitlement is not met ihen these amounts are deferred. 1.5 Expenditure Expenditure is recognised On￿ there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be requiied and the amount of the obligalion can be measured reliably. Expenditure on charitable activities includes the costs of the provision of counselling services and the associated support costs. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Creditors and provisions are recognised where the charity has a present obligation resulling from a past event that will probably result in the transfer of funds to a Ihird party and the amount due to settle the obligation can be measured or estimated reliably. Credwtors and provisions are normally recognised at their settlement amount after allowing for any Irade discounts due. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at Cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to wrtte off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Freehold land and buildings Fixtures and fittings Equipment over 50 years on a straight line basis 15 % reducing balance120QA on cost 15 %-33 % reducing balan￿120-25￿/o on cost The gain or loss arising on the disposal of an asset is detemiined as the diffe￿n￿ between the sale proceeds and the carrying value of the asset. and is recognised in the statement of financial activities. 1.7 Impainnent of fixed assets At each reporting end date. the charity reviews the carrying amounts of its tsngible assets to determine whether there 15 any indication that those assets have suffered an impairment loss. If any such indicalion exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss {if any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, olher short-term liquid investmenls with original malurities of three months or less, and bank overdrafts. Bank overdrafis are shown within borrowings in current liabilities. 18- SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies {Contlnuedl 1.9 Financial instruments The charity has elected to apply Ihe provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of ils financial instruments. Financial instruments are recognised in the charity's balan￿ sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, wilh the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assels, which indude debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where Ihe transaction is measured at the present value of the future receipls discounted at a market rate of interest. Financial assets dassffied as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, induding creditors and bank loans are inilially recognised at transaction pri￿ unless the arrangement constitutes a financing transaction. where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities dassified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost. using the effeclive interest rate tnethod. Trade creditors are obligalions to pay for goods or Se￿1(*9 Ihal have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassified as current liabiltbes if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade credtlors are recognised initially at transaction price and subsequently measured at amortised cost using the effective inteiest method. Derecognition of linancial liabilities Financial liabilities are derecogni5ed when the chartWs contractual obligations expire or are discharged or cancelled. 1.10 Taxation The charity is exempt from corporation tax on its tharitable activities. 1.11 Employee benefits The cost of any unused holiday entitlement 15 recognised in the period in which the employee's services are received. Termination benefils are recognised immediately as an expense when the charity is demonstrably committed to terminate the ernployment of an employee or to provide temiination beneffts. 1.12 Retirement benefits The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity. The charity now makes a contribution of 3°/0 of salary to this pension scheme and acls as agent in collecting and paying over employee pension contributions. The employefs contributions made for the accounting period are treated as an expense and were £141,651 (2023 - £106,199). At 31 March 2024 total employer and employee contributions of £741 were outstanding (2023 - £21,653). 19- SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Critical accounting estimates and judgements In the application of the charity's accounting policies, the Irustees are required to make judgements, estimales and assumptions about the carrying amount of assels and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may dtffer from these estimates. The estimates and underlying assumplions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods. Donations and legacies Unrestricted Unrestricted funds funds Restricted funds Total 2024 2023 2023 2023 Donations and gifts Granls le￿1vable 1,207 60 62,185 60 722,643 660.458 1,207 62,245 660.458 722,703 Grants receivable for core activities CCAMHS Expansion CYP Social Prescribing CMHT PLTIED Other 394,512 26.000 100,000 101,946 38.000 394,512 26.000 100,000 101,946 100,185 62.185 62,185 660,458 722,643 -20- SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Donations and legacies (Continued) Donated goods and services In addition to recorded incoming reSoUr￿S the charity received the benefft of many thousands of voluntary hours and unclaimed out of pocket expenses contributed by its supporters. It would be impossible to place a value on all these services and expenses. without which much of the work undertaken could not be achieved and for which the charity is extremely grateful. Income from charitable activities Provision of Provision of counselling counselling serlice service 2024 2023 Services provided under contract 5,397,783 4,729.215 Analysis by fund Unrestricted funds Restricted funds 5,254,670 4.598,681 143,113 130,534 5.397.783 4,729,215 Charitable trading income Cancer Counselling Service The provision of individual counselling lo people with any form of cancer. Community CAMHS Counselling Service Contract held with NHS Sunderland ICB for the provision of individual counselling support to children and young people and interventions delivered by CWPS, in Sunderland. Community Transfomiation {Adult Transformation. CMHT. CMHFI Grant funding from Sunderland CCG to support Ihe transformation of mental health servi¢e5. Counselling for Aqult Survivors of Sexual Violence and Abusg {CASSVA) Contract held with NHS Sunderland ICB for the provision of individual counselling for male and female survivors of rape and sexual abuse in Sunderland. CTh Counselling A pilot project to provide counselling in the community treatment teams in Sunderland and South Tyneside. CYP Social Prescribing A pilot projed to deliver social prescribing for children and young people in Sunderland. 21 SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from Charitsble activities (Continued) Durham & Darllngton Talking Therapies Under contract to TEWV NHS Foundation Trust, provision of counselling at step$ 1 and 3 in the Talking Therapies service covering County Durham & Darlington. Good Vibes A project funded by the Big Lottery Fund and led by the Sunderland All Together youth consortium,. we deliver counselling in yOLrth projects across the city. GP Project Contract held with CNTW for the provision of counselling in GP practi￿$ in Sunderland. North Tyneside Talking Therapies Under conlract to NHS Northumbria Healthcare Foundation Trust for the provision of the counselling element of North Tyneside's Talking Therapies servi￿. Northumberfand Talking Therapies Undei su1￿cOntract to MHM, delivery of Northumberland's Talking Therapies service. Northumbria Police and Crime Commissioner Grant funding from the Northumbria PCC, with which we augment our Servi￿ provision within the CASSVA service to increase overall service capacity and address gaps in service provision for male rape victims in the region. Occupational Health Contract held with Sunderland City Council for employee counselling, as part of their Occupational Health service. REACH A Se￿iCe provided under contract to provide counselling services for re￿nt viclims of sexual Violen￿ across the Northumbria Police Force area. Schools A service to provide an effective sthool-based counselling service for Ghildren and young people in the City of Sunderland. St Benedicts Hospice Providing individual counselling and other fomis of support for patients and family members, carers and children of patients at St BenediGt's Hospi￿ in Sunderland. Sunderland Talking Therapies Contract funding from CNTW allocated to the provision of step 2 interventions within Sunderland's Talking Therapies 5ervice- and provision of therapy for people whose mental health and emotional wellbeing are affected by their caring responsibilities. -22- SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from investments Unrestricted Unrestrictsd funds funds 2024 2023 Interest receivable 25,060 2,058 Expenditure on charitable activities Provision of Provision of counselling counselling service service 2024 2023 Direct costs Staff costs Telephone Direct Servi￿ costs Advertising Printing, postage and ststionary Training and supervision Travel and volunteer expenses Other costs 4,999,411 26.345 478,350 1.784 5,659 50,951 12,183 39,524 3.927,293 22,971 320,280 2,276 5,200 31.206 6,305 27,966 5,614,207 4.343,497 Share of support and governance costs (see note 7) Support Govemance 489,891 17,040 477,525 4,400 6.121.138 4,825,422 Analysis by fund Unrestricted funds Restricted funds 5,062,318 1,058,820 4.150,204 675,218 6,121,138 4,825,422 Direct Servi￿ costs in 2024 include grants totalling £44.902 made to Smaller charities sharing the aims of Sunderland Counselling Service and a bursary of £9,250 to support a student undertaking a counselling degree at a local university. Govemance ¢osts in 2024 include £12,540 in relation to developments in pension, employment, data protection and similar regulations. -23- SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs allocated to activities 2024 2023 Staff costs Depreciation Rates and water Insuran Light and heat Rent Repairs and maintenance Accounlancy Legal and professional fees Bank charges Governance costs 305,146 27,534 660 15,228 6,327 20,303 85.243 11.520 17,370 60 17,540 304,646 26,173 336 8,375 4,679 13,444 88.709 10.938 20,165 60 4,400 506,931 481.925 Analysed between: Provision of counselling Se￿iCe 506,931 481,925 Basis of apportionment Staff costs - time spent Depreciation and olher overheads - usage Auditorfs remuneration Fees payable to the charitrfs auditor and associates= 2024 2023 For audit services Audit of the charity's annual accounts 4,500 3.900 For other services All other non-audit Se￿iCeS 11.520 10,938 Trustees None of the trustees (or any persons connected with them) re￿iVed any remuneration or benefits from the charity during the year. -24- SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Employees The average monthly number of employees during the year was: 2024 Number 2023 Number Counselling and support Administration 153 12 134 12 Total 165 146 Employment costs 2024 2023 Wages and salaries Social security costs Other pension costs 4,708,584 454,822 141,651 3,769,552 356,688 106,199 5,305,057 4.232,439 The number of employees whose annual remuneration was more than £60,000 is as follows= 2024 Number 2023 Number £60,001- £70,000 £80,001- £90,000 Remuneration of key management personnel The remuneration of key management personnel was as follows: 2024 2023 Aggregate compensation 292,603 258,701 11 Taxation The company is exempt from tsx under Sections 466 to 493 Corporation Taxes Act 2010 as long as income is applied for charitable purposes only. -25- SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Tangible ftxed assets Freehold land Flxtures and and bulldlngs flttlngs Equipment Total Cost At 1 April 2023 Additions 338.267 31,119 163.467 30,246 532.853 30,246 At 31 March 2024 338,267 31,119 193.713 563,099 Depreciation and impaimient At 1 April 2023 Deprecialion charged in the year 48,484 6,765 30.823 115,847 20.725 195.154 27.534 At 31 March 2024 55,249 30,867 136,572 222,688 Carrying amount At 31 March 2024 283,018 252 57,141 340,411 At 31 March 2023 289.783 296 47,620 337,699 13 Debtors 2024 2023 Amounts falling due within one year. other deblors Prepayments and accrued income 1,298,031 208.254 1,332,741 136,994 1,506,285 1,469,735 14 Creditors: amounts falling due within one year 2024 2023 Other taxalion and social security Trade creditors Accruals and deferred income 87,166 177,136 8,217 87,102 34,314 29.128 272,519 150.544 Included in the above is deferred income of £Nil (2023 .' £Nil). -26- SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 1S Restricted ftinds The restricted funds of Ihe charity comprise the unexpended balances of donations and grants held on trust subject to specific condttions by donors as to how they may be used. At l April 2023 Incoming resources Resources expended Transfers At 31 March 2024 Cancer Counselling Setvi South Tyneside GP Project Bereavement Support Ministry of Justi￿ Male Rape Support FundlBTS CCAMHS Good Vibes Covid 19 Community Fund Adull transfO￿lation IAPT Nelwork Funding Northern Cancer Alliance Northumbria Police and Crime Commissioner 268,189 3,048 {2,072) {93,'788) 174,401 3,048 {2,252) (180) (139) 1,025,791 850 6,762 100,000 9,371 50,000 139 (100.000) 100.000 (375,032) (103,789) (429) 550,759 10,072 6,333 100,000 9,371 50,000 13.011 48,512 81,590 (48,057) (46,781) {118,969) (101,872) (130,085) {21,386) (18,451) 455 49,604 6,727 90,866 169,521 MMHS CMHF CTh Counselling cyp PTSMHP PLTED 14,795 125,696 192,738 299,606 21,325 101,946 61 83,495 2,217.906 143,113 (1.058.820) 200 1,302,399 -27- SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 Restricted funds (Contlnued) Previous year. At 1 April 2022 Incoming resources Resources expended Transfers At 31 March 2023 Cancer Counselling Service South Tyneside GP Project Bereavemenl Support Ministry ofJustice Male Rape Support FundlBTS CCAMHS Good Vibes Covid 19 Community Fund Adult transforTnation IAPT Network Funding Northern Cancer Allian Northumbria Police and Crime Commissioner Listening Ear MMHS CMHF CTh Counselling cyp PTSMHP PLTED 336,729 3,048 (206) (68,540) 268,189 3.048 (2.072) (1.866) {139) 898,914 2,336 21.487 100,000 9,371 50,000 (139) 1.025.791 850 6.762 100,000 9.371 50,000 394,512 39.039 (259.806) (40.525) (14,725) (7,829) 314 30,419 8,935 126,664 192,788 279,958 41.514 91,495 (91,809) (38,248) (32.140) (100.968) (50) (6.352) {20.189) 7.829 38.000 100.000 14,795 125.696 192.738 299.606 21,325 101.946 26.000 101,946 2,102,132 790,992 675,218 2,217,906 16 Analysis of net assets between funds Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsl{liabilities) 338.649 3,103,043 1.762 1,300,637 340.411 4,403,680 3,441,692 1,302,399 4,744,091 -28- SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Analysis of net assets between funds (Continued) Unrestricted funds 2023 Restrl¢ted funds 2023 Total 2023 At 31 March 2023: Tangible assets Current asselsl(liabilities) 334,781 2,888,492 2.918 2,214.988 337,699 5,103,480 3,223,273 2,217,906 5.441,179 17 Financial commitments. guarantees and contingent liabilities Grants receivable and similar funding may be repayable rf certain associated Gonditions are nol, or have not been. mel. 18 Operating lease commitments Lessee At the reporting end date the charity had outstanding commitmenls for fijture minimum lease payments under non-cancellable operating leases, which fall due as follows: 2024 2023 thin one year Between Iwo and five years 427 1,046 1,175 1,175 2,221 19 Relatsd party transactions There were no disclosable related paty transactions during the year (2023- none). 20 Cash generatsd from operattons 2024 2023 (Deficit}15urpus for the year (697.088) 628.554 Adjustments for.. Investment income recognised in statement of financial activities Depreciation and impaiment of langible fixed assels {25,060) 27,534 (2,058) 26,173 Movements in working capital.. (Increase) in debtors Increasel(decrease) in creditors (36,550) 121,975 (253,748) (230,099) Cash (absorbed by)Igenerated from operations {609,189) 168,822 -29- SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 21 Analysls of changes in netfunds The charity had no material debt during the year. 22 Company limited by guarantee The liability of the members of the company is limited by guarantee. Each member has undertaken to contribute an amount not ex￿edIng £1 towards any deficit arising in the event of the company being wound up. -30-