Company number: 8248228 Charity Number: 1160047 ## Counselling For Social Change Limited Trustees’ report and financial statements For the year ended 31 August 2021 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 Counselling For Social Change Limited Reference and administration details **Company number** 8248228 **Charity number** 1160047 **Registered office and operational address** 23 Alma Terrace, Penzance, Cornwall, TR18 2BY ## **Trustees** Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows: Lucy Allen Alison Harmer Bethany Sheldon­Howkins Elfrea Lockley ## **Key management personnel** Clayton Elliott – Managing Director ## **Bankers** The Co­operative Bank PLC PO Box 250 Skelmersdale WN8 6WT ## **Independent Examiner** Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS 1 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 ## Counselling For Social Change Limited Trustees’ annual report for the year ended 31 August 2021 The trustees present their report and the unaudited financial statements for the year ended 31 August 2021. Included within the trustees’ report is the directors’ report as required by company law. Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice ­ Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102. ## **Objectives and activities** Our organisation's purposes as set out in the objects contained in the company’s memorandum and articles of association are “To relieve the mental and physical sickness of people suffering trauma and other mental health issues in particular but not exclusively as a result of campaign, care and relief work by the provision of counselling.” Our main objectives for the year continued to be the provision of free and low­cost counselling across the South West of England for people on low incomes and counselling to activists and campaigners. The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes. The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set. ## **Achievements and performance** The charity's main activities and who it tries to help are described below. All its charitable activities focus on providing free and low­cost counselling and are undertaken to further the charity’s charitable purposes for the public benefit. In the 2020/2021 financial year we have provided 2796 hours of counselling support. This is an 11% increase on the last year. This was in line with our projections as we focussed on managing the challenges of Covid­19. However, we do anticipate more growth in the coming year as we aim to begin expanding our service to include Devon. In this financial year, we successfully raised just under £20,000 in grants and donations. One of our ongoing goals is to support counsellors move from volunteering to paid work. We achieve this by partnering with other charities and through our fundraising successes. Unfortunately, we once again saw a decrease (15%) in paid work. This is partly a result of the ongoing impact of the pandemic and some of our previous service users establishing their own competing counselling charities. ## **Volunteers** The success of Counselling for Social Change is dependent on our volunteer counsellors. Covid­19 continues to be a challenge. Much of our work has remained online and we are working to support counsellors move safely into face­to­ face work. ## **Beneficiaries of our services** Our service has provided counselling to people on low incomes across Cornwall. We have worked with other charities to provide counselling support to their beneficiaries. We also provide counselling support to people across the UK that are volunteering in campaigning/social justice movements. Our goal for the 2021/22 financial year to is broaden our low­cost counselling service to cover Devon. 2 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 ## Counselling For Social Change Limited Trustees’ annual report for the year ended 31 August 2021 ## **Financial review** Despite the ongoing challenges we face as a result of the pandemic, Counselling for Social Change (C4SC) is in a strong financial position as we end the year. The charity’s funds at the end of the year were as follows: Restricted income was £2,760 (2020: £12,176) and restricted expenditure was £9,635 (2020: £6,736) resulting in a deficit of £6,875 (2020: surplus of £5,440) for the year. Unrestricted income was £46,442 (2020: £38,400) and unrestricted expenditure was £38,095 (2020: £43,689) resulting in a surplus of £8,347 (2020: deficit of £5,289) for the year. Total income for the year was £49,202 (2020: £50,576) and total expenditure was £47,730 (2020: £50,425). The charity’s funds at the year end were £22,392 (2020: £20,920) consisting of £Nil restricted funds (2020: £6,875) and £22,392 unrestricted funds (2020: £14,045). ## **Reserves policy** The Trustees have examined the charity’s requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of core expenditure. Budgeted core expenditure for 2021/22 is £35,000 and therefore the target is £8,750 to £17,500 in general funds. As we end our eighth year of operations we have successfully built 8 months of reserves, or £22,392. ## **Structure, governance and management** The organisation is a charitable company limited by guarantee, incorporated on 10 October 2012 and registered as a charity on 20 January 2015. The charitable company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 August 2021 was 4 (2020: 4). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 10 to the accounts. The trustees of the charity are also directors under the charity’s Articles and are known as ‘Directors’ in the Articles of Association. ## Current trustees: Lucy Allen Alison Harmer Frea Lockley Bethany Sheldon­Howkins 3 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 ## Counselling For Social Change Limited Trustees’ annual report for the year ended 31 August 2021 ## Recruitment and appointment of trustees Under the requirements of the Memorandum and Articles of Association one third of directors must retire each year in order of length of time in office, after which they must be re­elected at the next Annual General Meeting. Bee Sheldon­ Howkins retired by rotation and was re­elected. Due to the nature of counselling much of the charity’s work focuses upon people with mental health issues, some of whom may be considered vulnerable adults. The trustees seek to ensure that the needs of this group are appropriately reflected through the diversity and experience of the trustee body. Mental health and management experience is well represented by the trustees. In an effort to maintain a broad skill mix, prospective trustees are requested to provide a list of their skills, and in the event of particular skills being lost due to retirements, individuals are approached to offer themselves for election to the board. ## Related parties and relationships with other organisations No trustees or related parties received remunerations. Please refer to Notes 8 and 9 in the accounts for other relevant information. The charity worked closely together with Cornwall Neighbourhoods for Change (CN4C) and the Pearl Exchange this year. We continue our ongoing counselling support for their clients. ## Remuneration policy for key management personnel It is the aim of Counselling for Social Change (C4SC) to recruit and retain high calibre individuals who not only contribute to the achievement of the charity’s aims and objectives but also understand and support the ethos and culture of the organisation. The charity’s aim is to provide a remuneration package and working environment that is attractive and comparable to other similar organisations. The charity’s trustees have ultimate responsibility for setting salary levels for staff. Trustees will conform with the Equality Act 2010. The trustees are committed to ensuring a proper balance between paying staff and others fairly in order to attract and retain the best people for the job whilst ensuring careful management of charity funds. ## Levels of Salary and Benefits In deciding the levels of salary and benefits, trustees will consider: - the purposes, aims and values of the charity and its beneficiaries’ needs - how salary is linked to the skills, experiences and competencies that the charity needs from staff and the scope of their roles - the number of staff the charity can reasonably afford - general inflation rates, e.g. RPI (Retail Price Index) or CPI (Consumer Price Index) - information on pay policies and practices in similar organisations that could help guide a decision on whether a level of pay is fair - the charity’s track record in attracting and retaining committed and motivated employees. 4 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 ## Counselling For Social Change Limited Trustees’ annual report for the year ended 31 August 2021 ## Proportionality C4SC does not believe in supporting excessive management/executive salaries at the cost of other employees. We have therefore pegged management salary (management fees in 2020) to always be no higher than the highest hourly rate paid to other staff, nor lower than the lowest hourly rate. The charity undertakes to review salaries periodically, generally annually, although there is no guarantee that any changes to salaries will be made as a result of the review. ## Risk management The trustees have identified the following areas of potential risk: _Governance_ – as the charity grows the trustees are aware of the need to bring in new trustees to enhance the skills base. Trustees aim to develop a skills audit for the charity and agree a recruitment process. _Expenses_ ­ As we return to face­to­face counselling room hire costs have increased quite drastically due to venues attempting to recoup losses caused by lockdown. This has the potential to put additional stress on our service and may require a review of counselling charges. We are currently dealing with this by keeping a high level of online working. 5 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 Counselling For Social Change Limited Trustees’ annual report for the year ended 31 August 2021 ## **Statement of responsibilities of the trustees** The trustees (who are also directors for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 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 resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the 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 prudent - State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements - 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 proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006. The trustees’ annual report has been approved by the trustees on and signed on their behalf by 03 / 03 / 2022 Bethany Sheldon­Howkins Trustee 6 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 ## Independent examiner’s report to the trustees of Counselling For Social Change Limited I report on the accounts of the charity for the year ended 31 August 2021 set out on pages 8 to 21. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS 03 / 03 / 2022 Date ……………………………………. 7 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 ## Counselling For Social Change ## Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 August 2021 **----- Start of picture text -----**
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
funds funds 2021 funds funds 2020
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 1,726 2,760 4,486 3,027 12,176 15,203
Charitable activities 4 44,714 - 44,714 35,369 - 35,369
Investments 5 2 - 2 4 - 4
Total income 46,442 2,760 49,202 38,400 12,176 50,576
Expenditure on:
Raising funds - - - - - - -
Charitable activities 6 38,095 9,635 47,730 43,689 6,736 50,425
Total expenditure 38,095 9,635 47,730 43,689 6,736 50,425
Net income/(expenditure) for the year 7 8,347 (6,875) 1,472 (5,289) 5,440 151
Net movement in funds for the year 8,347 (6,875) 1,472 (5,289) 5,440 151
Reconciliation of funds
Total funds brought forward 14,045 6,875 20,920 19,334 1,435 20,769
Total funds carried forward 22,392 - 22,392 14,045 6,875 20,920
**----- End of picture text -----**
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 8 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 ## Counselling For Social Change Company number 8248228 ## Balance sheet as at 31 August 2021 **----- Start of picture text -----**
Note 2021 2020
£ £ £ £
Fixed assets
Tangible assets 11 - -
Total fixed assets - -
Current assets
Debtors 12 28 -
Cash at bank and in hand 39,003 24,757
Total current assets 39,031 24,757
Liabilities
Creditors: amounts falling
due in less than one year 13 (16,639) (3,837)
Net current assets 22,392 20,920
Total assets less current liabilities 22,392 20,920
Net assets 22,392 20,920
The funds of the charity:
Restricted income funds 15 - 6,875
Unrestricted income funds 16 22,392 14,045
Total charity funds 22,392 20,920
**----- End of picture text -----**
For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: - The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006, - The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company. The notes on pages 10 to 21 form part of these accounts. 03 / 03 / 2022 Approved by the trustees on and signed on their behalf by: Bethany Sheldon-Howkins (Trustee) 9 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 Counselling For Social Change Notes to the accounts for the year ended 31 August 2021 ## 1 Accounting policies The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## a Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Counselling For Social Change meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling. ## b Preparation of the accounts on a going concern basis The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. ## c Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met. ## d Interest receivable 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 the interest paid or payable by the Bank. 10 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 Counselling For Social Change Notes to the accounts for the year ended 31 August 2021 (continued) ## e Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity. ## f Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: - Costs of raising funds comprise staff costs for time spent on fundraising. - Expenditure on charitable activities includes the costs of the provision of counselling services undertaken to further the purposes of the charity. - Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## g Tangible fixed assets Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows: |Retreat structure|14%| |---|---| |Equipment|25%| ## h Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## i Cash at bank and in hand Cash at bank and cash in hand includes cash only. 11 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 Counselling For Social Change Notes to the accounts for the year ended 31 August 2021 (continued) ## j Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## k Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. ## l Pensions Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 8. There were no outstanding contributions at the year end. ## 2 Legal status of the charity The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. The registered office address is disclosed on page 1. 12 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 ## Counselling For Social Change ## Notes to the accounts for the year ended 31 August 2021 (continued) 3 Income from donations and legacies |Donations
Grants
T
o
t
a
l
4
I
n
c
o
m
e
f
r
o
m
c
h
a
r
i
t
a
b
l
e
a
c
t
i
v
i
t
i
e
s
Counselling fees
T
o
t
a
l|Unrestricted
£
1,726
-
1,726
Unrestricted
£
44,714
44,714|Restricted
£
-
2,760
2,760
Restricted
£
-
-|Total 2021
£
1,726
2,760
4,486
Total 2021
£
44,714
44,714|_Unrestricted_
_£_
_3,027_
_-_
_3,027_
_Unrestricted_
_£_
_35,369_
35,369|_Restricted_
_£_
_-_
_12,176_
_12,176_
_Restricted_
_£_
_-_
-|_Total 2020_
_£_
_3,027_
_12,176_| |---|---|---|---|---|---|---| |||||||_15,203_| |||||||_Total 2020_
_£_
_35,369_| |||||||35,369| 13 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 ## Counselling For Social Change Notes to the accounts for the year ended 31 August 2021 (continued) |||||||| |---|---|---|---|---|---|---| |5
I
n
v
e
s
t
m
e
n
t
i
n
c
o
m
e
Income from bank deposits|Unrestricted
£
2
2|Restricted
£
-
-|Total 2021
£
2
2|_Unrestricted_
_£_
_4_
_4_|_Restricted_
_£_
_-_
_-_|_Total 2020_
_£_
_4_| |||||||_4_| 14 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 Counselling For Social Change Notes to the accounts for the year ended 31 August 2021 (continued) ## 6 Analysis of expenditure on charitable activities |Staff
Management fees
Room hire
Counselling provision
Counselling supervision
Travel expenses
Volunteer expenses
Advertising and marketing
Miscellaneous
Office rent
Office supplies
Software subscriptions
Insurance
Accountancy fees
Bank and Paypal charges
Depreciation charge
Restricted expenditure
Unrestricted expenditure
7
N
e
t
i
n
c
o
m
e
/
(
e
x
p
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n
d
i
t
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e
)
f
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t
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e
y
e
a
r
This is stated after charging/(crediting):
Depreciation
Accountancy fees
Independent examiner's fee|Total 2021
£
15,812
-
245
17,363
5,890
-
1,085
1,024
1,408
876
34
1,829
503
1,446
215
-
47,730
9,635
38,095
47,730
2021
£
-
960
180|_Total 2020_
_£_
-
_13,378_
_3,308_
_20,543_
_5,490_
_103_
_25_
_452_
_1,696_
_2,410_
_367_
_-_
_476_
_960_
_115_
_1,102_| |---|---|---| |||_50,425_| |||_6,736_
_43,689_| |||_50,425_| |||_2020_
_£_
_1,102_
_740_
_180_| 15 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 Counselling For Social Change Notes to the accounts for the year ended 31 August 2021 (continued) ## 8 Staff costs Staff costs during the year were as follows: |ff costs during the year were as follows:||| |---|---|---| |Wages and salaries
Pension costs|2021
£
15,538
274
15,812|_2020_
_£_
_-_
_-_| |||_-_| No employees has employee benefits in excess of £60,000 (2020: Nil). The average number of staff employed during the period was 1 (2020: Nil). The average full time equivalent number of staff employed during the period was 0.5 (2020: Nil). The key management personnel of the charity comprise the trustees and the Managing Director. The total employee benefits of the key management personnel of the charity were £15,652 (2020: £Nil). ## 9 Trustee remuneration and expenses, and related party transactions Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2020: Nil) with the exception of the transaction detailed below. During the year the following total amount was paid to one trustee as listed below for counselling services provided to beneficiaries of the charity as freelance counsellor. This is permitted as per the charity's Memorandum and Articles of Association 6.4.b. £ Lucy Allen 436.00 No member of the management committee received travel and subsistence expenses during the year (2020:£Nil). There were no donations from related parties (2020: £Nil). No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2020: nil). 16 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 Counselling For Social Change Notes to the accounts for the year ended 31 August 2021 (continued) ## 10 Corporation tax The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. ## 11 Fixed assets: tangible assets |e
d
a
s
s
e
t
s
:
t
a
n
g
i
b
l
e
a
s
s
e
t
s|||| |---|---|---|---| |s
t

p
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e
c
i
a
t
i
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n

t
b
o
o
k
v
a
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u
e

b
t
o
r
s
her debtors
1 September 2020
_31 August 2020_
31 August 2021
1 September 2020
31 August 2021
31 August 2021|Retreat
structure
£
7,412
7,412
7,412
7,412
-
_-_
2021
£
28
28|Equipment
£
1,152
1,152
1,152
1,152
-
_-_
_2020_
_£_
_-_
_-_|£
8,564
Total| ||||8,564| ||||8,564| ||||8,564| ||||-| ||||_-_| ||||| ## 12 Debtors 17 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 Counselling For Social Change Notes to the accounts for the year ended 31 August 2021 (continued) ## 13 Creditors: amounts falling due within one year |3
Cr
e
d
i
t
o
r
s
:
a
m
o
u
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t
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f
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l
i
n
g
d
u
e
w
i
t
h
i
n
o
n
e
y
e
a
r||| |---|---|---| |Trade creditors
Other creditors and accruals
Deferred income
Taxation and social security costs
4
De
f
e
r
r
e
d
i
n
c
o
m
e
Grants received
Deferred grants carried forward|2021
£
60
1,140
15,000
439
16,639
2021
£
15,000
15,000|_2020_
_£_
_2,860_
_977_
_-_
_-_| |||3,837| |||_2020_
_£_
_-_| |||_-_| ## Reason for deferral of income Towards the end of the financial year the charity received two grants (The National Lottery Community Fund: £10,000, Cornwall Community Foundation: £5,000) which were for projects with specific start dates in the next fiancial year. 18 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 Counselling For Social Change Notes to the accounts for the year ended 31 August 2021 (continued) ## 15 Analysis of movements in restricted funds |op Community Fund
tal
_m_
_p_
_a_
_r_
_a_
_t_
_i_
_v_
_e_
_p_
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_r_
_i_
_o_
_d_
_vate donation_
_op Community Fund_
_tal_
National Lottery
mmunity Fund
_National Lottery_
_mmunity Fund_|Balance at 1
September
2020
£
1,314
5,561|Income
£
2,760
-
2,760
_Income_
_£_
_-_
_2,656_
_9,520_
_12,176_|Expenditure
£
(4,074)
(5,561)
(9,635)
_Expenditure_
_£_
_(1,435)_
_(1,342)_
_(3,959)_
_(6,736)_|Transfers
£
-
-
-
_Transfers_
_£_
_-_
_-_
_-_
_-_|Balance at
31 August
2021
£
-
-| |---|---|---|---|---|---| ||6,875||||-| ||_Balance at 1_
_September_
_2019_
_£_
_1,435_
_-_
_-_||||_Balance at_
_31 August_
_2020_
_£_
_-_
_1,314_
_5,561_| ||_1,435_||||_6,875_| ## Name of restricted fund Description, nature and purposes of the fund Private donation Coop Community Fund The National Lottery Community Fund to provide low cost counselling to provide free counselling to people on low incomes to provide extended counselling due to psychological damage caused by the Covid pandemic and related financial hardship 19 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 Counselling For Social Change Notes to the accounts for the year ended 31 August 2021 (continued) ## 16 Analysis of movement in unrestricted funds |_m_
_p_
_a_
_r_
_a_
_t_
_i_
_v_
_e_
_p_
_e_
_r_
_i_
_o_
_d_
neral fund
_neral fund_
signated fund:
tivist counselling
_signated fund:_
_tivist counselling_|Balance at 1
September
2020
£
12,520
1,525
14,045
_Balance at 1_
_September_
_2019_
_£_
_12,450_
_6,884_
_19,334_|Income
£
46,442
-
46,442
_Income_
_£_
_38,400_
_-_
_38,400_|Expenditure
£
(37,439)
(656)
(38,095)
_Expenditure_
_£_
_(38,330)_
_(5,359)_
_(43,689)_|Transfers
£
-
-
-
_Transfers_
_£_
_-_
_-_
_-_|As at 31
August 2021
£
21,523
869| |---|---|---|---|---|---| ||||||22,392| ||||||_As at 31_
_August 2020_
_£_
_12,520_
_1,525_| ||||||_14,045_| ## Name of unrestricted fund Description, nature and purposes of the fund General fund The free reserves after allowing for all designated funds Designated fund: Activist counselling to provide free counselling to people involved in campaigning 20 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36 Counselling For Social Change Notes to the accounts for the year ended 31 August 2021 (continued) ## 17 Analysis of net assets between funds |t current assets/(liabilities)
al
_m_
_p_
_a_
_r_
_a_
_t_
_i_
_v_
_e_
_p_
_e_
_r_
_i_
_o_
_d_
_t current assets/(liabilities)_
_al_|General
fund
£
21,523
21,523
_General_
_fund_
_£_
_12,520_
_12,520_|Designated
funds
£
869
869
_Designated_
_funds_
_£_
_1,525_
_1,525_|Restricted
funds
£
-
-
_Restricted_
_funds_
_£_
_6,875_
_6,875_|Total 2021
£
22,392| |---|---|---|---|---| |||||22,392| |||||_Total 2020_
_£_
_20,920_| |||||_20,920_| 21 Doc ID: c584e096ae2296c02ceaa292f131f777477d4a36