Charity registration number 1159057 (England and Wales) Company registration number 03315039 SUNDERLAND COUNSELLING SERVICE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
SUNDERLAND COUNSELLING SERVICE LEGALAND ADMINISTRATIVE INFORMATION Trustees Mr C Sketchley Ms L H Bruton MrsEMWatt Mrs A Loadman Dr K Gilligan Mr G M Speer Chief Executive Mr Toby Sweet Chartty number 1159057 Company number 03315039 Registered office 51 John Street Sunderland SR1 1aN Audltor Davies Tracey Swan House Westpoint Road Teesdale Business Park stockion on Tees TS17 6BP Bankers HSBC Bank pl Unit 45] The Bridges Shopping Centre Market Square Sunderland SR13LE Solicitors BHP Law Westgate House Faverdale Darlington DL3 OPZ
SUNDERLAND COUNSELLING SERVICE CONTENTS Page Trustees, report Independent auditor's report 10-12 Statement of financial aclivilies 13 Balance sheet 14 statement of cash flows 15 Notes to the financial statements 16-28
SUNDERLAND COUNSELLING SERVICE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statements for the year ended 31 March 2025. 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 chariiy's Memorandum and Articles, the Companies Act 2006 and "Accounting and Reporting by Charities: Stalemenl of Recommended Pradice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" {effeotive 1 January 2019). Objectives and activltles As defined in our governing document our charitable purposes are to provide counselling and psychological therapy seNices in and around the City of Sunderiand and the North of England in order lo relieve suffering and distress. The trustees have paid due regard to guidan issued by the Charity Commission in deciding what aclivtties the harity should undertake. In pursuance of this mission Sunderland Counselling Service exists to.. Promote and improve mental health and emotional wellbeing for adults. Provide ServIS 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 adullhood. Promote and improve positive mental health and emotional wellbeing for children and young people. Enable and empower users of our service to live independently in the wmmunity as valued citizens. Develop and maintain a professional and suitably qualified workforce. Maintain seNÈces thal meet the needs of our dients. Work in partnership with other services in the statutory and voluntary sectors. Woth to provide any other relevant and related service for which there is a genuine demand and inadequate provision. In worf(ing 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 interventions for people suffering from common mental health problems, including anxiety.and depression. Our focus is on low intensity CBT at step 2 of the stepped care model and high intensity support for people whose mental health and emotional wellbeing are affected by their cartng responsibilities. Sunderland Primary Care Counselling Service: providing individual time limited ttiunselling as part of the NHS Sunderland Talking Therapies palhway. NHS Northumberland Talking Therapies: Working in partnership with Mental Health Matters to deliver the NHS Northumberland 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 service. NHS North Tyneside Talking Therapies: provision of counselling pathways in the NHS North Tyneside Talking Therapies seNice, working at bolh sleps 2 and 3 of the slepped care model. NHS Durham & Darfington Talking Therapies: provision of two counselling pathways in the NHS Durham and Darlinglon Talking Therapies seNice, working at both steps 1 and 3 of the stepped care model. Counselling for Adult Survivors of Sexual Violence and Abuse ICASSVA): provides individual counselling to men and women who have experienced childhood sexual abuse or sexual violence in adulthood in Sunderland- and to male clients across Ihe Northumbria police force area. REACH Counselling seice. counselling provision for male and female viclims of recent sexual assault across the Northumbria police force area, working as part of the Northumbria Sexual Assault Referral Centre.
SUNDERLAND COUNSELLING SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Cancer Counselllng SeNice (ended September 2025): provides individual counselling for adults suffering from any fomi of cancer who are receiving trealment in Sunderland, and for their adult family members l carers. St Benedicvs Hospice Seice. providing individual counselling and other forms of support for patients and family members, carers and children of patients at St Benedicvs Hospice in Sunderland. Bereavement Support." provision of bereavement support groups for Sunderland residents. Sunderland Community Children and Young People's Mental Health Service: provides individual counselling to children and young people in Sundedand. as parl of Ihe Sunderland Community Children and Young People's Mental Health SeNice, in partnership with South Tyneside & Sunderland NHS Foundation Trust- we also provide part of the team of Children's Wellbeing Practttioners in the service. Good Ifjbes: working in collaboration with Sunderland All Together youth consortium, we deliver individual counselling lo young people accessing yOLrth projects across the city. Schools-based Counselling Services: we are directly commissioned by several schools across Sunderland to provide individual Gounselling for their pupils. Employee Counselling SeNices: under contract to Sundertand City Council, providing occupational heallh counselling to council employees. c Counselling: providing one to one counselling for patients accessing secondary care communiiy menlal health services in Sunderland and South Tyneside. Link work projects: we deliver several link work projects in and around Sunderland including.- Listening Ear. for parents of children and young people who are accessing Sunderland Communtty Children and Young Peoples Mental Health Se1, who are themselves experiencing mental health difficulties. Maternal Mental Health Link Work: for new and expectant mothers in Sunderland who are experiencing mental health difficulties.. Community Mental Health Link Work= for adults in Sunderland experiencing mental health difficulties. Children & Young People Link Work: for children and young people who are waiting for Ireatment from Sunderland Community Children and Young People's Mental Health Service. PLT Link Work service: providing additional support to patients with rnental health ditficullies who are in contact with the Psychiatric Liaison Team at Sunderland Royal Hospilal. Supervision and Professional Development: the service provides trainee placement and volunteering opportunities for psychology students. trainee Gounsellors and other psythologiGal therapisls. We provide clinical counselling supervision, training and professional development to our staff and volunteers. we also provide Ihese services to other agencies.
SUNDERLAND COUNSELLING SERVICE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Philosophy Counselling, therapy and support seNices are informed by a person-centred philosophy where clients are at the heart of the therapeutic InteentiOn. Key to our approach are the qualities of empathy, acceplance and congruence. The service adheres to the Ethical Framework for the Counselling Professions laid down by the British Association of Counselling & Psychotherapy (BACP) which emphasises principles of fidelily, aLrtonomy, beneficen, n0n-malefiCe, justice and self-respect. We maintain our service accreditation with BACP for the majorily of our counselling services for adults and for children. By providing a safe and supportive environmenl for clients to explore their issues, it is hoped that they will achieve a better ability to fvnction individually and within society and a¢hieve a greater degree of autonomy and resoUfulness. Equalities Statement Sunderland Counselling Service is committed to making our servi$ a¢SSIble to those who need them. Therefore, we operate an Equal Opportunities Policy, which applies equally lo clients accessing our ServIS as well as to prospective employees and volunteers. We undertake not lo discrsminate against any potential client in ensuring that they receive services appropriate to their needs. We will assess individual need and provide SeIceS to meet this need wherever possible. This may include making reasonable adaptations lo service delivery. such as providing a¢SSIble venues, interpreter prowsion, literature in a range of languages and meeting any preference on gender of therapist where available. We make no charge to our dients for any of the services we provide. We further undertake not to discriminate against any prospecttve or current employee or volunteer for any reason. We will do all we can to ensure that our staff and volunteer leams are representative of Ihe communities we exist to serve. Ihat they are treated fairly and on the basis of metit and will do our best to provide positive opportunities for underrepresented groups. We recognise that certain groups in society often experience discrimination for example, due to their age, disabiltiy, gender reassignment, malage and civil partnership. pregnancy and matemity, race. religion or belief, gendei, sex or sexual orientation. We recognise, respect and value the contributions made by individuals and support them to deliver their work in a fair and equitable manner. We aim to cteate a working environment free of bullying. harassment, victimisation and unlawtul discriminalion. We will not (xillude with acts of discrimination or harassment and will thallenge systemic and structural discrimination wherever we encounter it. Sunderland Counselling servi is an established and respected voluntary sector organisation, committed to the promotion of volunteering while ensuring safe professional Practi and a productive working environment. Operating according to the Volunteer Policy, underpinned by the Equal Opportunities Policy, all volunteers are provided with the opportuniiy to access training and supervision appropriate to their role and which will assist them in their personal and professional development. Volunteer roles are evidenced at all levels throughout the service, as are the high number of volunteers who have achieved paid posts both within the service and with many other agencies in the ststutory and voluntary sectors across our region. Strategic report The description under the headings 'Achievements and perfomiance" and "Financial review" meet the company law requirements for the trustees to present a strategic report.
SUNDERLAND COUNSELLING SERVICE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and perfomiance During the last yèar the charity has worked towards its objectives as described above and continues to provide excellent services to the people of the northeast of England. NHS Talking Therapies services: Our contracts with CNTW for the provision of Sunderland's Primary Care Counselling service and NHS Sunderland Talking Therapies are securely in place until March 2025, with an extension to March 2026. NHS Sunderfand Talking Therapies met the national recovery tsrget for 10 out of 12 months in the year, with our Psychological Wellbeing Praclitioners and Carers Therapist meeting the target every month. The Primary Care Counselling service met the national recovery target every month, with reliable improvement figures consistently well abové targets, demonstrating the positive impact that our services have for the people who use them. The conlract for NHS Northumberland Talking Therapies, in place until August 2024, was then extended to March 2026. The Northumberland Se1 as a whole met national targets for recovery for the year. and our PWPS and counsellors also achieved these as distinct modalities. In NHS North Tyneside Talking Therapies our counsellors at step 2 continued to deliver recovery rates well above the required targets and our new step 3 counselling pathway also met the target. Both pathways delivered reliable improvement figures above 800/0. Our (x)ntract for NHS Durham & Darlington Talking Therapies ended in March 2025., during the year. we were successfully able to negotiate a new three year contract to March 2028. A common issue facing all Talking Therapies services. both regionally and nationally. is the drive to reduce waiting times for therapy and we continued to work hard wtth all partners to improve this. Our Chief Executive served as chair of the North East & North Cumbria Talking Therapies Oversight & Delivery Group, helping to foster a collaborative approach to service delivery and development across the region. We helped co-ordinate. led and contributed to events during the year to boosl recruitment into Talking Therapies seNices across the region. Sexual Wiolence: The NHS contract for our Counselling for Adult Survivors of Sexual Violence and Abuse (CASSVA> service was extended for a turlhei yeai until March 2025. as was the (x7ntract for the REACH service. Our successful bid lo the Northumbria PCC for three year funding from 2023-26 gives the CASSVA Servi a fvrther element of stability and enhanGed capacity. Cancer and palliative care: We continued to provide counselling for cancer patients in Sunderland this year, wth a much appreciated grant from Sunderland NHS commissioners. This grant meanl Ihat the service was secure until September 2025., sadly we were unable to secure ongoing funding, which meant the Service came to an end in September 2025, after 14 years of life changing work. Counselling provision at St Benedict's Hospice was agreed until March 2025 and continues to deliver great benefits for patients. family members, carers and their children. Children and young people:" The contracl for our elements of the Sunderland Community Children and Young People's Mental Health Service was again extended for a further year until March 2025 wtth additional funding allowing us to create additional capacity to reduce waiting lists and waiting times. Our Listening Ear project, providing short term practical and emotional support to parents and carers of young people, has delivered demonstrable benefits to families across Sundedand this year, with funding secured until March 2025. Our social prescribing project for children and young people went live in September 2023 as part of a national research project led by University College London. called Wellbeing While Watting". The study will report in late 2025, bul initial results this year already suggesl improvements in resilience and wellbeing for young people, with reduclions in numbers needing formal trealment.
SUNDERLAND COUNSELLING SERVICE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Our Good Vibes project, a collaboration with the Sunderland All Together youthwork consortium to deliver ¢ounselling in youth projects across Sunderland, was fvnded by Sunderland commissioners to August 2024. A successfvl bid to the Big Lottery Fund means the project is now secure until August 2026. The Beacon of Light school commissioned us to provide counselling for their pupils from November 2024. meaning we are now commissioned by seven schools in Sunderfand. Link Work and other services: Our Community Mental Health link work project, originally a pilot, is now successfully embedded into mental heallh service pathways in SundeTland, wilh funding secured until March 2025. Our Matemal Mental Health link work project continued this year with support from the Sunderland family hub programme. During the year we collaborated with the Maternal Mental Health Alliance on a successful bid to the Pilgrim Trust, meaning we will be able to expand the service in future years. We have agreed to participate in a researth study with the University of York. aimed at improving perinatal support for young mothers and birthing parents; recruitment of participants was due to slari in April 2025. Our link work project aimed at patients accessing the Psychialric Liaison Team at the Sunderland Royal Hospital. which went live in January 2024, was paused in July 2024, due to staffing issues- we hope lo revive this project in luture. Our project to place counsellors into secondary care communiiy treatment teams expanded from Sunderland to include the South Tyneside leams from January 2025. Our bereavement support groups continued to offer valuable support to bereaved Sunderland residents throughoul the year. Our occupational health counselling Servi continued to provide support to employees of the city council throughout the year, under the leadership and guidance of our new lead counsellor. We were asked by the North East & North Cumbria NHS Staff Wellbeing Hub to provide counselling support to NHS staff referred inta their servi. Developing our organisation and our profession: The student we supported through a bursary scheme with Sunderland University SucsSfullY completed their Counselling BA Honours degree. Under the pilot NHS PsycholherapeLrtic Counselling training programme, our trainees in the Durham & Darlington service embarked on the third and final year of the programme. We recruited five volunteer counsellors in training. all of whom have successfijlly completed their placement and four are continuing to volunteer with us. We also recruited Iwo qualified volunteers, one with a specialism in bereavement. These new volunteers join our existing cohort of three qualified volunteers who remain from last year's cohort. This year. five of our qualified volunteers started paid employment with us. We maintained our service accreditations wilh BACP. our professional goveming body, for our adult and young people's counselling services. We maintained service accreditation with the Male SuNivors Partnership, a national group of organisations that work wth male survivors of sexual violence and abuse. We successfully submitted our NHS Data Security Protection Toolkit and maintsined Cyber Essentials accreditation. We maintained accreditation as a Mindfvl Employer. Our dient engagement forum continued to meet on a quarterly basis. In April. we commissioned a full day training event for all of our counsellors and link workers on supporting people with autism. Our Equality and Diversity guest speaker programme continued We delivered a day in house training on working with clients who have experienced sexual violence and abuse, as well as offering opportunities for staff to attend training in sight loss, LGBTQ+ awareness, Domestic Abuse, working at end of life and suicide prevention 18 PWPS completed their training in low intensity CBT this year, from our Sunderland and Northumberland services.
SUNDERLAND COUNSELLING SERVICE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 9 counsellors completed training in Person Centred Experienlial Counselling for Depression this year, from services in Sunderland, Northumberland, North Tyneside and County Durham & Darlinglon. We operate a hybrtd model across the majority of our services. We provide support in person, by telephone and by secure video platform, making our setwiS more accessible and convenient for our clients. Financial review Financial position The charity had net assets of £5.239.150 al 31 March 2025, having generaled a surplus of £495,059 in Ihe year then ended (of which £141,843 related to restricted funds). Net current assets amounted to £4.910,838 which induded cash at bank of £3,396,247. Unrestricted funds totalled £3,792,656 and iestricted funds tolalled £1,446,494. Reserves policy The management committee revised ils reserves policy so that unrestricted funds, nol committed or invested in tangible fixed assets. held by the charity should now be al least 6 months of the resources expended, whioh equates to resetves on unrestricted funds of approximately £2,640,000. The general fund reserve at 31 March 2025 amounted to £3,465,298. The management committee considers thal the level of resetves held (approximately 8 months) is reasonable and appropriate so as to enable the charity to best funclion in the currently challenging economic times. Principal funding sources Against a backdrop of insecurity over funding in some service areas the charity has worked hard to sustain existing ServIS and where possible develop additional seNices. The management committee and staff have worked hard to generate a positive financial OLrtcome for Ihe year. The principal funding sources are= NHS North Easl and North Cumbria ICB Menlal Health Matters St. Benedicvs Hospice Charity NHS England wfE {fomierly Health Education England) Northumbria Police and Crime Commissioner Northumbria Healthcare Foundalion Trust Sunderland City Council Tees Esk & Wear Valley NHS Foundation Trust Sunderland All Together Consortium Sunderland Family Hub Cumbria, Northumberland, Tyne and Wear NHS Foundation Trust Risk management The trustees have conducted a review of major risks lo which the charity is exposed, including risks perlaining to informalion governance. Systems and procedures have been established lo miligate those risks identrfied.
SUNDERLAND COUNSELLING SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Future plans for 2025- 26 Plans for the coming financial year are as follows- NHS Talking Therapies seNices: We will work wtth cornmissioners and colleagues in Talking Therapies semces in Northumberland. Durham & Darlington. North Tyneside and Sundertand to meet revised nalional targets with a particular focus on reducing waiting times for therapy whilst maintaining reliable recovery and reliable improvement across all modalities. In particular we will demonstrate the value and effectiveness of counselling and low intensity CBT within these services, the significant contribution these modalities make to achieving recovery largels, and the benefit of investing adequately in Ihese teams. Through our involvement with the Talking Therapies Oversight & Delivery Group, we will ensure we are able to influence and participate in service developments across the region, which are likely to focus on workforGe development and digital innovation, for the benefit of our client groups. Vvhere possible and appropriate. we will seek to increase the size and capacity of our teams through access lo what is known as "autumn statemenf expansion funding. We will collaborate with colleagues in other services, universwties and commissioners to address the common problems fad by Talking Therapies around recruitment and retention of staff. Furlher recruitment events are already planned for the summer of 2025. As we know that our contracts for seNices in Sunderland, Northumberland and North Tyneside are all due to end in Marth 2026, we will work with partners and commissioners to ensure we are able to keep delivering these services. Sexual Violence: Given the challenges we face in maintaining funding for working with victims of sexual violence. we will Gontinue to ty and secure adequate long term funding for this invaluable area of work. As our current PCC grant is due to end in March 2026, we will make a furlher applicalion to the PCC for grant funding duting the year. We will explore opportunities for specialist pathways for survivors of sexual violence who have learning difficulties, given the vulnerability to abuse we know these people often experience. Cancer and palliative care: Sadly, we were unable to secure funding for our cancer counselling service beyond September 2025. meaning we had to close that service. However we will look for any further opportunities to reinstate that service if possible. Counselling provision at St Benedicvs Hospi is agreed until March 2026 and so we will work closely with the St Benedict's Hospi Charity board to secure ongoing funding beyond that date, on an annual rolling basis. Children and Young People: Having secured additional funding to expand our Gounselling capacity in the Sunderland Community Children and Young People's Mentsl Health Service, we will make good use of it to significantly reduce waiting times for children and young people. We will work with colleagues in STSFT lo make the case that this expanded service offer should be made pemianent with recurring funding. As fvnding for the Good Vibes project is due to end in August 2026, we will pro-actively look for further sources of funding, to ensure this valuable work continues. We will continue to work with research colleagues at University College London to demonstrate the impact and value of social prescribing inteentionS for children and young people in Sunderland. We will complete work on the 'Wellbeing While Waiting. study and plan to take part in the "INACT" study. which will look at the impact of social prescribing on children and young people experiencing loneliness. We will expand the availability of social preribing for children and young people beyond Sunderland, based on our positive results to date. We will also expand the availability of Listening Ear support for their parents and carers.
SUNDERLAND COUNSELLING SERVICE TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Link Work and other servi¢es: We will revive and revttalise the link work project aimed at patients acSsIng the Psychiatric Liaison Team at the Sunderland Royal Hospital, following a hiatus last year. We will sustain and develop our counselling servicè for people who are supported by the community treatment teams in Sunderland and South Tyneside, enhancing the range of talking therapies available within those teams. Following our sucossfvl bid to the Pilgrim Trust, we will expand the capacity and remit of our Maternal Mental Heallh link work project. The contract for our occupational heallh counselling service for Sunderland City Council was due to end in October 2025- we will bid for and aim to retain this contract. We will build on our positive relationship and successful work with the NENC Staff Wellbeing Hub and aim to increase the range of our service offer to heallh and social care staff across the region. Sustaining and developing our organisation: We will continue to develop our workforce, investing in suitable training for existing staff and volunteers and recruiting trainee staff as appropriate. In particular we will make good use of NHS funded training opportunities in recognised evidence-based therapies, such as low intensily CBT, Counselling for Depression and the NHS Psychotherapeutic Gounselling training programme. We will explore further opportunities for collaboralion with the untversities in our region and potential involvement in research. We will maintain our service accreditations wrth BACP and the Male Survivors Partnership. We will maintain accreditation as a Living Wage employer. We will further develop our plans to reduce our environmental impacl and carbon footprint. We will further develop our plans to improve our approach to issues of equalriy. 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 website, building our social media presence and making our communications more accessible and inclusive. Structure, governance and management The organisation is a charitable company limited by guarantee. incorporated on 7 Febwary 1997. The company is governed by its Memorandum and Artides of Association. In the event of the company being wound up members are required to contribute 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 lo Ihe date of signature of the financial statements were- Mr C Skelchley Ms L H Bruton MrsEMWatt MrsA Loadman Mr B Greener Dr K Gilligan Mr G M Speer (Resigned 6 October 2025) In addition to responding to advertisements placed in the media, p80ple with a genuine interest in the work of Sunderland Counselling Service may approach the service seeking opportunities to volunteer and become a trustee, wishing to contribute worthwhile activity to the community. People who have benefiled from the service provision often return at a later date wishing to give somelhing back and offer their services as volunteers, which is evidenced 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 wilh infomiation about the se[ce the applicant will be then invited to meet with the management committee for an interview, during which the expeotations of both applicant and committee will be discussed. The applicant will then be informed of the outcome of the interview within seven days.
SUNDERLAND COUNSELLING SERVICE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Organisational structu Sunderland Counselling SeNice has a management committee of a minimum of 3 members who meet monthly and are responsible for the strategi¢ direction of the charity. A chief executive offitsr is appointed by Ihe committee and is responsible for all aspects of the charity'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 tNstees and normally increased in line with average eamings. In view of the nature, size and growth of the charity, salaries for senior staff are benchmarked against charities of similar size, complexty 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 growth of the charity in the preceding year and any significant changes in individual job roles, scale or remit. 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 statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclice). Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resour$ and application of resources, including the income and expenditure, of the charitable company for that year. In preparjng these financial stalemenls. Ihe trustees are required to-. select suitable accounting policies and then apply them consistently- - observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and pnjdenl., 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 time the financial position of the charity and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Disclosure of infomiation to audltor Eath of the trustees has confirmed that there is no infomiation of which they ar8 aware which is relevant to the audit, but of which Ihe auditor is unaware. They have further confimed thal they have taken appropriate steps to identify such relevant information and to 8Stablish that the auditor is aware of such infomation. MrsEMWatt Chair of Bo tees
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 2025 which comprise the statement of financial activities, the balan sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, induding Financial Reporting Standard 102 The Financial Reporting Standard applioable in the UK and Republic of Iland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financyal statements.. give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming reSoUrS and application of resources, including its income and expenditure, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Apted Accounting Practice,. and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under those standards are fijrlher described in the Auditorfs responsibilities 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, induding the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have conduded that the trustees. use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. 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 concem for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the relevant sections of this report. Other information The oth6r information comprises the information induded in the annual report other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other information conlained within the annual report. Our opinion on the financial statements does not cover the olher infomiation and. except to Ihe extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing 50, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we idenlyfy such material inconsislencies or apparent malerial misstatements, we are required to determine whether this gives rise lo 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 Ihis other information. we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the information given in the trustees, report for the financial year for whith the financial statements are prepared, which includes the directors, report and the strategic report prepared for the purposes of company law, is consistent with the financial statements., and the strategic report and the directors, report included within the trustees, report have been prepared in accordance with applicable legal requirements. 10-
SUNDERLAND COUNSELLING SERVICE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF SUNDERLAND COUNSELLING SERVICE Matters on which we are required to report by axcoptlon In the light of the knowledge and understanding of the charily and its environment obtsined in the course of the audit, we have not identified material misslatements in thè strategic report or the dire¢tors' report included within the trustees, report. We have nothing to report in respect of the following matters in rèlation to which the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or retums adequate for our audit have not been reiVed from branches not vissted by us. or the financial ststements are not in agreement with the accounting records and retums; or certain disclosures of trustees, remuneration specified by law are not made- or we have not received all the information and explanations we require for our audit. Responsibilities of trustees As explained more fully in the stalement of trustees, responsibilities. the Iruslees, who are also the directors of the charily for the purpose of company law, are responsible for the preparalion of Ihe financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the tnjstees determine is necessary to enable the preparation of financial statements that are free from material mi5Statement. whether due to fraud or error. In preparing the financial statement5. the trustees are responsible for assessing the charity's abiliiy to continue as a going concern, disclosing, as applicable, matters related to going cOnM and using the going conrn basis of accounting unless the trustees either intend to liquidate the charitable company or to ase operations, or have no realistic altemative but to do so. Auditorfs responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assuran about whether the financial stalements as a whole are free from material misstatement, whether due to fraud or error. and to issue an auditors report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misststement when it exists. Misstaternenls can arise from fraud or error and are considered material rf, indsvidually or in the 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 inslantEs of non-compliance with laws and regulations. We design procedures in line with our responsibilities. outlined above, to detect material misststements in respect of irregularities. including fraud. The extent to which our prOdureS are capable of detecting irregularities. including fraud, is the extent to which an audit conducted under ISAS (UK) is capable of deteoting irregularities, including fraud. Our prOdureS include.. obtsining an understanding of the legal and regulatory frameworks applicable to the charity, such as the Companies Act 2006 and relevant charity and tax legislation, and obtaining an underslanding of how the charity complies with those frameworks; assessing the susceptibility of the chaiity's financial statements to material misstatement, including how fraud might occur, with audit procedures including.. ¢onsid8ring internal ¢ontrols' testing supporting documentation; enquiring of the ¢harity'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 18ading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulalion is removed from the event5 and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due lo fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. We are not responsible for preventing fraud or non-compliance with laws and regulations and cannot be exp8Cted to detect all fraud and non-compliance with laws and regulations. A further description of our responsibilities is available on the Financial Reporting Council's website at.. https'.11 www.frc.org.uklauditorsresponsibilities. This description fomis part of our auditols report. 11
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 charilable 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 Ihat we might state to the charitable company's members those matters 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 a¢¢ept or assume responsibilty to anyone other than the charitsble company and Ihe charitable company's members as a body, for our audit work, for this report, or for the opinions we have fomed. Craig McBride (Senior Statutory Auditor} For and on behalf of Davies TraY Chartered Accountants and Statutory Auditors Swan House Westpoint Road Teesdale Business Park Stockton on Tees TS17 6BP 12-
SUNDERLAND COUNSELLING SERVICE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Restrictsd funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Notes Income from: Donations and legaGies Charitable activities Provision of counselling service 1,207 1,207 5,600,807 1,017,313 6,618,120 5,254,670 143,113 5,397.783 Inveslments 30,119 30,119 25.060 25,060 Total income 5,631.332 1,017,313 6,648,645 5,280,937 143,113 5,424,050 Expenditure on: Charitable aclivilies Provision of counselling service 5,278,116 875,470 6,153.586 5,062.318 1,058,820 6,121.138 Total expenditure 5,278.116 875,470 6,153,586 5.062,318 1,058.820 6.121,138 Net incomel{expenditure) 353,216 141,843 495.059 218,619 (915.70n (697,088) Transfers behveen funds (2,252) 2.252 (200} 200 Net movement in funds 350,964 144,095 495,059 218.419 (915,507) (697,088) Reconciliation of funds: Fund balances at 1 April 2024 3.441,692 1,302,399 4,744.091 3,223,273 2.217.906 5,441,179 Fund balances at 31 March 2025 3,792.656 1,446,494 5,239,150 3,441,692 1,302,399 4,744,091 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 13-
SUNDERLAND COUNSELLING SERVICE BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets 12 328,312 340,411 CuThent assets Debtors Cash at bank and in hand 13 1,726,043 3,396,247 1,506,285 3,169,914 5,122,290 4.676.199 Creditors: amounts falling due within one year 14 (211,452) (272,519) Net current assets 4,910.838 4,403.680 Total assets less current liabilities 5.239,150 4,744,091 The funds of the charity Restricted income funds Unrestricted funds 15 1,446,494 3.792.656 1,302,399 3.441,692 5.239.150 4.744,091 The financial statements were approved by the trustees on .... . and were signed on their behalf by= MrsEMWatt Chair of Board of Trustees Company registration number 03315039 {England and Wales) 14-
SUNDERLAND COUNSELLING SERVICE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notss Cash flov from operating activities Cash generated froml(absorbed by) operations 20 214,843 (609,189) Investing activities Purchase of tangible fixed assets Investment income received (18,629) 30,119 (30,246) 25,060 Net cash generated froml(used inl investing activities 11,490 (5,186) Net cash generated from financing activities Net In¢ase1{decreaSe) in cash and cash equivalents 226.333 (614,375) Cash and cash equivalents at beginning of year 3,169,914 3.784.289 Cash and cash equivalents at end of year 3,396.247 3,169,914 15-
SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Chaiity information Sunderland Counselling Service is a private company limited by guarantee incorporated in England and Wales. Thè registered office is 51 John Street, Sunderland, SR1 1 QN. 1.1 Accountlng 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 Charilies.. Statement of Recommended Practice applicable to chartties preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)" The charity is a Public Benefit Entity as defined by FRS 102. The financial statefflents are prepared in sterling, which is the functional currency of the charity. Monetary amounts in Ihese financial ststements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charty has adequate reSoUrS to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds 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 out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the pItal must be maintained by the charity. 1A Income All income is recognised in the Statement of Financial Activities when all of the following criteria are met: the thartly has entitlement to the funds.. any performan Gonditions attached to the item{s) of income have been met or are fully wtthin the control of the chartty., there is sufficient certainty that receipt of the income is considered probable,. and the amount can be measured reliably. Service contract fee5 are accounted for on an accruals basis. Income received 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 amount can be measured reliably by the charity; this is normally upon notification of Ihe interest paid or payable by the Bank. Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due. 16-
SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Contlnued) Donated goods and seiS are recognised as income when the charity has control over the item, any condilions associated with the donated ilem have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. On receipt, donated servi$ and facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtsin services or facilities of equivalent economic benefit on the open market,. a corresponding amount is then recognised in expenditure in the period of receipt. Income from government and other grants are recognised at fair value when the charity has entillement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred. 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party. it is probable Ihal settlement will be required and Ihe amount of the obligation can be measured reliably. Expenditure on charitable activities includes the costs of the provision of counselling serVIS and the associated support costs. IeCOVerable VAT is charged as a cost against the actsvity for which the expenditure was incurred. Creditors and provisions are recognised where the tharity has a present obligation resulting from a past evenl that will probably result in the transfer of fvnds to a third party and the amount due lo settle the obligation (xn be measured or estimated reliably. Creditors and provisions are normally regnised at their settlement amount after allowing for any trade discounts due. 1.6 Tangible fixed assets Tangible [ed 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 write 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°h reducing balance120°h on cost 150A-33Qh reducing balance120-25.fi on cost The gain or loss arising on the disposal of an asset is determined as the difference belween th8 sale prOedS and the carrying value of the asset. and is recognised in the statement of financial activities. 1.7 Impainnent of fixed assets Al each reporting 8nd date, the charity reviews the carrying amounts of its tsngible assets to determine whether there is any indication that those assels have suffered an impainnent loss. If any such indication exi5tS, the recoverable amount of the asset is estimated in order to detemiine the extent of the impairment loss (rf any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in Curreni liabilities. 17-
SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.9 Financial instruments The charity has elected to apply the provisions of Section 11 'Basi¢ Financial Instruments, and Section 12 'Olher Financial Instruments Issues, of FRS 102 to all of tts financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial slatements, 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 lo realise the asset and settle the liability simultaneously. Basic finanelal assets Basic financial assets. which include debtors and (xsh 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 transaclion, where the transaction is measured at the presenl value of the future receipts discounted at a market rate of interest. Financial assets classrfied as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymenls discounted at a market rate of interest. Financial liabililies classified as payable within one year are not amortised. Debt instruments are subsequenlly carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade crediiors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when Ihe charttys contractual obligations expire or are discharged or cancelled. 1.10 Taxation The charity is exempt from corporation tsx on its charitable acttvities. 1.11 Employee beneffts The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination beneffts are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.12 Retirement beneffts The charity operates a defined contribution pension scheme. The charity makes a conlribution to this pension scheme and a salary Sacrifi option is offered to employees. The assets of the scheme are held separately from those of the charity and the Charity acts as agent in collecting and paying over the employees, pension &ntributions. The employels contribLrtions made for the accounting period are treated as an expense. 18-
SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Crillcal accounting estimatss and judgemènts In the application of the charity's accounting policies. the trustees are required to make judgements, estimates and assumptions about the carying amount of assets and liabilities Ihal are not readily apparent from other sources. The estimates and associated assumptions are based on historical expetience and other factors that are considered to be relevant. Actual results may differ from these eslimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimale 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. Income from donations and legacies Unrestricted funds 2025 Unrestrictsd funds 2024 Donations and gifts 406 1.207 Donated goods and services In addition to recorded incorning resources the charity received the benefit 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 Éhese services and expenses, without which much of the work undertaken could not be achieved and for which the charity is exlremely grateful. Income from charitable activities Provision of Provision of counselling ¢ounselling service service 2025 2024 Setvices provided under contract 6,618,120 5,397,783 Analysis by fund Unrestrided funds Restricted funds 5.600,807 5,254,670 1,017.313 143,113 6,618,120 5,397,783 19-
SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from charitable activities {Contlnued) Charitable trading income Cancer Counselling SeNice The provision of individual counselling to people with any frjmi of cancer. Sunderland Communty Children and Young People's Mentsl Health Service Conlract held with NHS Sunderland ICB for the provision of indiwdual counselling support to children and young people and inteNentions delivered by CWPS, in Sunderland. Counselling for Adult SuNivors of Sexual Violence and Abuse (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. crr Counselling A pilot project to provide counselling in the community treatment teams in Sunderland and South Tyneside. CYP Social Prescribing A pilot project to deliver social prescribing for children and young people in Sunderland. Durham & Darlington Talking Therdpies Under contract to TEWV NHS Foundation Trust, provision of counselling at steps 1 and 3 in the Talking Therapies Servi covering County Durham & Darlington. Good Ifibes A project funded by Ihe Big Lottery Fund and led by the Sunderland All Together youth consortium" we deliver counselling in youth projects across the city. GP Project Contract held with CNTW for the provision of counselling in GP praCtIS in Sunderland. North Tyneside Talking Therapies Under contract to NHS Northumbria Healthcare Foundation Trust for the provision of the counselling element of North Tyneside's Talking Therapies service. -20-
SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from charitable actlvltles {Continued GP Project Contract held with CNTW for the provision of counselling in GP practices in Sunderland. North Tyneside Talklng Therapies Under contract to NHS Northumbria Healthcare Foundation Trust for the provision of the counselling elèment of North Tyneside's Talking Therapies service. Northumberland Talking Therapies Under sub-contract to MHM. delivery of Northumberland's Talking Therapies seNice. Northumbria Police and Crime Commissioner Grant fvnding from the Northumbria PCC. with which we augment our service pro)rision within the CASSVA seNice to increase overall Servi capacily and address gaps in service provision for male rape victims in the region. Occupational Health Contract held with Sunderland Cty Council for employee counselling, as part of their Occupational Health service. REACH A SeiCe provided under contract to provide counselling services for rent victims of sexual violence across the Northumbria Police Force area. Schools A service lo provide an effective school-based counselling service for children 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 Benedict's Hospice in Sunderland. Sunderland Talking Therapies Contract funding from CNTW allocated to the provision of step 2 interventions within Sunderland's Talking Therapies service- and provision of therapy for people whose mental health and emotional wellbeing are affected by their caring responsibilities. 21
SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from investments Unrestiicted Unrestricted funds funds 2025 2024 Interest re1vable 30,119 25,060 Expendrture on chaiitable activities Provision of Provision of counselling counselling service service 2025 2024 Direct costs Staff costs Telephone Direct service costs Advertising Printing. posiage and stationary Training and supervision Travel and volunteer expenses Other costs 4,923.390 30.662 377.660 753 3,869 50.498 14,070 78,420 4,999.411 26,345 478,350 1,784 5.659 50.951 12.183 39,524 5.479,322 5,614,207 Share of support and governance costs {see note 7) Support Governance 659.994 14.270 489,891 17.040 6,153.586 6.121,138 Analysis by fund Unrestricted funds Restricted funds 5,278,116 875.470 5,062,318 1,058,820 6.153.586 6,121,138
SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocated to activities 2025 2024 Staff costs Depreciation Rates and water Insurance Light and heat 484,395 30,728 1,925 18,881 7,617 305,146 27,534 15,228 6,327 ¥ 11 Rent Repairs and maintenance Accountancy Legal and professional fees Bank charges Governance costs 19,979 68.529 14.140 13,738 62 14,270 20,303 85,243 11,520 17.370 60 17.540 674,264 506,931 Analysed between: Provision of counselling service 674,264 506,931 Basis of apportionment Staff costs - time spent Depreciation and other overheads- usage Auditorfs remuneration Fees payable to the charity's auditor and associates= 2025 2024 For audit services Audit of the tharity's annual accounts 5,000 4,500 For other services All other nowudii 5ervic6S 14,140 11.520 Trustees None of the trustees (or any persons connected with them) received any remuneration or beneffts from the charity during the year. -23-
SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Employeès The average monthly number of employees during the year was: 2025 Number 2024 Number Counselling and support Administration 156 12 153 12 Total 168 165 Employment costs 2025 2024 Wages and salaries Social security costs other pension costs 4,606,784 432.561 368.940 4,708,584 454,822 141,651 5,408,285 5,305,057 During 2025 many employees have taken advantage of the company's pension scheme salary sacrifice arrangement. The number of employees whose annual remuneration was more than £60,000 is as follows.. 2025 Number 2024 Number £60,001- £70,000 £80,001- £90,000 Remuneration of key management personnel The remuneration of key management personnel was as follows: 2025 2024 Aggregate compensation 291,984 292,603 11 Taxatton The company is exempt from tax under Sections 466 to 493 Corporation Taxes Act 2010 as long as income is applied for charitable purposes only. -24-
SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Tangible fixed assets Fhold land Fixtur•$ and and bulldlngs fitting8 Equlpment Total Cost At 1 April 2024 Additions 338,267 31,119 193,713 18,629 563,099 18,629 At 31 March 2025 338,267 31,119 2.12,342 581,728 Depreciation and impaimient At 1 April 2024 Depreciation charged in the year 55.249 6,765 30.867 38 136,572 23,925 222,688 30.728 At 31 March 2025 62,014 30.905 160,497 253,416 Carrying amount Al 31 March 2025 276,253 214 51,845 328,312 At 31 March 2024 283,018 252 57,141 340,411 13 Debtors 2025 2024 Amounts falling due within one year. other debtors Prepayments and accrued income 1,284.206 441.837 1.298,031 208,254 1,726,043 1,506,285 Included in the above is accrued income of £397.989 (2024.. £165,461). 14 Creditors: amounts falling due within one year 2025 2024 other taxation and social security Trade creditors Accruals and deferred income 78,368 93,652 39,432 87,166 177,136 8,217 211,452 272.519 Included in the above 15 deferred income of £Nil (2024 . £Nil). -25-
SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Restricted funds The restricted funds of the charity comprise the unexpended balan¢es of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 April 2024 Incoming resources Resources expended Transfers At 31 March 2025 Canr Counselling Servi South Tyneside GP Project Bereavement Support CCAMHS Good vibes Covid 19 Community Fund Adult transformation IAPT Network Funding Northem Canr Alliance Northumbria Police and Crime Commissioner Listening Ear MMHS CMHF crt Counselling cyp PLTIED 174,400 3,048 (2,252) 550,759 10.072 6,333 100,000 9,371 50,000 25,632 {112,941) 87,091 3,048 2.252 (112.000) (320.363) (44,465) (334) 118,396 (5,841) 28,552 {5,999) {100.000) 9,371 50.000 455 40,000 270,000 48,942 110,186 142,000 144,000 208,000 {47,191) {44.816) {47,006) {87,876) (44.749) {98.200) {27,528) (6,736) 225.184 51,540 135.036 188.117 327.321 263,967 49.604 6,727 90,866 169,521 83.495 105,999 112.000 1,302,399 1,017,313 (875,470) 2.252 1.446,494 -26-
SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Restiicted funds (Continued) Previous year. At l April 2023 Incoming resources Resources expended Transfers At 31 March 2024 Cancer Counselling seice South Tyneside GP Project Bereavement Support Ministry of Justice Male Rape Support FundlBTS CCAMHS Good Wibes Covid 19 Community Fund Adult transfomiation IAPT Netsvork Funding Northem Canr Alliance Northumbria Police and Crime Commissioner 268,189 3,048 (2,072) (93,788) 174,401 (180) (2.252) (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 (48.05n (46.781) (118,969) (101,872) (130,085) (21,386) (18,451) 455 49,604 6,727 90.866 169,521 MMHS CMHF crr Counselling cyp PTSMHP PLTIED 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 16 Analysi5 of rbet assets between funds Unrestricted funds 2025 Restricted funds 2025 Total 2025 At 31 March 2025: Tangible assets Current assetsl(liabilities) 327,358 3,465,298 954 1,445,540 328.312 4.910,838 3,792,656 1,446.494 5,239,150 Unrestrfcted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsl(liabiliti8s) 338,649 3.103,043 1,762 1,300,637 340,411 4,403,680 3,441,692 1,302,399 4,744,091 -27-
SUNDERLAND COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Financial commltmentsy guarantees and contlngent liabilities Grants receivablè and similar funding may be repayable if certain associated conditions are not. or have not been, mèt. 18 Operating lease commitments Lessee At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows.. 2025 2024 Within one year Between and five years 1,252 1,146 427 748 2,398 1,175 19 Related party transactions There were no disdosable related paty transactions duting the year {2024 - none). 20 Cash generdted froml{absorbed by} operations 2025 2024 Surplusl(defictt) for the year 495,059 (697.088) Adjustments for: Inveslment income recognised in statement of financial aclivilies Depreciation and impaimient of tangible fixed assels (30.119) 30.728 (25.060) 27,534 Movements in working capital: (Increase) in debtors (Decrease)lincrease in creditors (219.758) (61.067) (36,550) 121.975 Cash generated froml(absorbed by) operations 214.843 (609.189) 21 Analysis of changes In net funds The charity had no material debt during the year. 22 Company limited by guarantee The liability of the members of the wmpany is limited by guarantee. Each member has undertaken to contribute an amount not exeIng £1 towards any deficit arising in the event of the company being wound -28-