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2022-08-31-accounts

Company number: 8248228 Charity Number: 1160047

Counselling For Social Change Limited

Trustees’ report and financial statements For the year ended 31 August 2022

Doc ID: 4886462c0558ee243e766afa5bab7fc97d42d4af

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 Sheldon-Howkins Elfrea Lockley

Key management personnel

Clayton Elliott – Managing Director

Bankers

The Co-operative Bank PLC PO Box 250 Skelmersdale WN8 6WT

Independent Examiner

Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS

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Counselling For Social Change Limited Trustees’ annual report for the year ended 31 August 2022

The trustees present their report and the unaudited financial statements for the year ended 31 August 2022. 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 charitable 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 low-cost 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 remain 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 low-cost counselling and are undertaken to further the charity’s charitable purposes for the public benefit.

In the 2021/2022 financial year we have provided 2430 hours of counselling support. This is an 13% decrease on the previous year. This reduction is down to a number of factors, including experienced counsellors needing to reduce their volunteering time, time required to bring on new counsellors and some of our projects coming to an end. We do anticipate growth in the coming year.

In this financial year, we successfully raised just over £6,000 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 (7%) in paid work.

Volunteers

The success of Counselling for Social Change is dependent on our volunteer counsellors. Covid-19 continues to be a challenge. Much of our work has remained online and we are working to support counsellors move safely into face-toface work.

Beneficiaries of our services

Our service has provided counselling to people on low incomes across the South West of England. 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.

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Counselling For Social Change Limited Trustees’ annual report for the year ended 31 August 2022

Financial review

Despite the ongoing challenges of the cost of living crisis, 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 £20,373 (2021: £2,760) and restricted expenditure was £16,686 (2021: £9,635) resulting in a surplus of £3,687 (2021: deficit of £6,875) for the year. Unrestricted income was £42,581 (2021: £46,442) and unrestricted expenditure was £37,778 (2021: £38,095) resulting in a surplus of £4,803 (2021: surplus of £8,347) for the year.

Total income for the year was £62,954 (2021: £49,202) and total expenditure was £54,464 (2021: £47,730).

The charity’s funds at the year end were £30,882 (2021: £22,392) consisting of £3,687 restricted funds (2021: £nil) and £27,195 unrestricted funds (2021: £22,392).

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 2022/23 is £39,000 and therefore the target is £9,750 to £19,500 in general funds. As we end our eighth year of operations we have successfully built 8 months of reserves, or £27,195.

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 2022 was 4 (2021: 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.

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 re-elected at the next Annual General Meeting. Alison Harmer retired by rotation and was re-elected.

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

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Counselling For Social Change Limited Trustees’ annual report for the year ended 31 August 2022

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 9 and 10 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:

Proportionality

C4SC does not believe in supporting excessive management/executive salaries at the cost of other employees. We have therefore pegged management’s salary 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.

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Counselling For Social Change Limited Trustees’ annual report for the year ended 31 August 2022

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 face the cost-of-living crisis we anticipate increases in our costs including room hire, clinical supervision and the fees charged by counsellors.

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Counselling For Social Change Limited Trustees’ annual report for the year ended 31 August 2022

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:

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 09/02/2023

Bethany Sheldon-Howkins

Trustee

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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 2022 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. [The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of [named body]]. Delete [ ] if not applicable.

It is my responsibility to:

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:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. 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

Date: 03 / 03 / 2023

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Counselling For Social Change

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 August 2022

----- Start of picture text -----
Unrestricted Restricted Total funds Unrestricted Restricted Total funds
funds funds 2022 funds funds 2021
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 1,986 11,373 13,359 1,726 2,760 4,486
Charitable activities 4 40,589 9,000 49,589 44,714 - 44,714
Investments 5 6 - 6 2 - 2
Total income 42,581 20,373 62,954 46,442 2,760 49,202
Expenditure on:
Raising funds 6 409 - 409 - - -
Charitable activities 7 37,369 16,686 54,055 38,095 9,635 47,730
Total expenditure 37,778 16,686 54,464 38,095 9,635 47,730
Net income/(expenditure) for the year 8 4,803 3,687 8,490 8,347 (6,875) 1,472
Net movement in funds for the year 4,803 3,687 8,490 8,347 (6,875) 1,472
Reconciliation of funds
Total funds brought forward 22,392 - 22,392 14,045 6,875 20,920
Total funds carried forward 27,195 3,687 30,882 22,392 - 22,392
----- 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.

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Counselling For Social Change Company number 8248228

Balance sheet as at 31 August 2022

----- Start of picture text -----
Note 2022 2021
£ £ £ £
Fixed assets
Tangible assets 13 537 -
Total fixed assets 537 -
Current assets
Debtors 14 765 28
Cash at bank and in hand 31,411 39,003
Total current assets 32,176 39,031
Liabilities
Creditors: amounts falling
due in less than one year 15 (1,831) (16,639)
Net current assets 30,345 22,392
Total assets less current liabilities 30,882 22,392
Net assets 30,882 22,392
The funds of the charity:
Restricted income funds 17 3,687 -
Unrestricted income funds 18 27,195 22,392
Total charity funds 30,882 22,392
----- 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:

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.

Approved by the trustees on and signed on their behalf by:09/02/2023

Bethany Sheldon-Howkins (Trustee)

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Counselling For Social Change

Notes to the accounts for the year ended 31 August 2022

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.

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Counselling For Social Change

Notes to the accounts for the year ended 31 August 2022 (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:

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.

Cash at bank and cash in hand includes cash only.

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.

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Counselling For Social Change

Notes to the accounts for the year ended 31 August 2022 (continued)

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 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.

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Counselling For Social Change

Notes to the accounts for the year ended 31 August 2022 (continued)

3 Income from donations and legacies

4 Donations
Grants
T
o
t
a
l
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
Grants
The Foyle Foundation
Cornwall Community Foundation
Charitable trading
Counselling fees
T
o
t
a
l		 Unrestricted
£
693
1,293
1,986
Unrestricted
£
-
-
40,589
40,589		 Restricted
£
-
11,373
11,373
Restricted
£
4,000
5,000
-
9,000		 Total 2022
£
693
12,666
13,359
Total 2022
£
4,000
5,000
40,589
49,589		 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

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Counselling For Social Change

Notes to the accounts for the year ended 31 August 2022 (continued)

----- Start of picture text -----
5 Investment income
Unrestricted Restricted Total 2022 Unrestricted Restricted Total 2021
£ £ £ £ £ £
Income from bank deposits 6 - 6 2 - 2
6 - 6 2 - 2
6 Cost of raising funds
Unrestricted Restricted 2022 Unrestricted Restricted 2021
£ £ £ £ £ £
Staff costs 409 - 409 - - -
409 - 409 - - -
----- End of picture text -----

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Counselling For Social Change

Notes to the accounts for the year ended 31 August 2022 (continued)

7 Analysis of expenditure on charitable activities

Staff
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 Stripe/Paypal charges
Depreciation charge
Restricted expenditure
Unrestricted expenditure
8
N
e
t
i
n
c
o
m
e
/
(
e
x
p
e
n
d
i
t
u
r
e
)
f
o
r
t
h
e
y
e
a
r
This is stated after charging/(crediting):
Depreciation
Accountancy fees
Independent examiner's fee		 Total 2022
£
22,951
2,245
16,256
7,055
42
30
340
1,027
-
137
1,840
688
1,278
89
77
54,055
16,686
37,369
54,055
2022
£
77
900
180		 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

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Counselling For Social Change

Notes to the accounts for the year ended 31 August 2022 (continued)

9 Staff costs

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Pension costs		 2022
£
21,588
1,399
373
23,360		 2021
£
15,538
-
274
15,812

No employees has employee benefits in excess of £60,000 (2021: Nil).

The average number of staff employed during the period was 2 (2021: 1).

The average full time equivalent number of staff employed during the period was 0.6 (2021:0.5).

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 £20,448 (2021: £15,652).

10 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 (2021: £436).

No member of the management committee received travel and subsistence expenses during the year (2021:£Nil).

There were no donations from related parties (2021: £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 (2021: Nil).

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Counselling For Social Change

Notes to the accounts for the year ended 31 August 2022 (continued)

11 Government grants

The government grants recognised in the accounts were as follows:

The National Lottery Community Fund
HMRC Employment Allowance		 2022
£
10,000
1,293
11,293		 2021
£
-
-
-

There were no unfulfilled conditions and contingencies attaching to the grant.

12 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.

13 Fixed assets: tangible assets

s
t
ditions

p
r
e
c
i
a
t
i
o
n
arge for the year

t
b
o
o
k
v
a
l
u
e
31 August 2022
31 August 2021
31 August 2022
1 September 2021
1 September 2021
31 August 2022		 Retreat
structure
£
7,412
-
7,412
7,412
-
7,412
-
-		 Equipment
£
1,152
614
1,766
1,152
77
1,229
537
-		 £
8,564
614
9,178
8,564
77
8,641
537
-
Total

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Counselling For Social Change

Notes to the accounts for the year ended 31 August 2022 (continued)

14 Debtors

----- Start of picture text -----
2022 2021
£ £
Trade debtors 765 -
Other debtors - 28
765 28
15 Creditors: amounts falling due within one year
2022 2021
£ £
Trade creditors - 60
Other creditors and accruals 1,080 1,140
Deferred income - 15,000
Taxation and social security costs 751 439
1,831 16,639
16 Deferred income
2022 2021
£ £
Deferred grant brought forward 15,000 -
Grants received - 15,000
Released to income from charitable activities (15,000) -
Deferred grants carried forward - 15,000
----- End of picture text -----

Reason for deferral of income

Towards the end of the financial year 2021 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.

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Counselling For Social Change

Notes to the accounts for the year ended 31 August 2022 (continued)

17 Analysis of movements in restricted funds

op Community Fund
Albert Hunt Trust
Foyle Foundation
tal
m
p
a
r
a
t
i
v
e
p
e
r
i
o
d
op Community Fund
tal
nwall Community
ndation
National Lottery
mmunity Fund
National Lottery
mmunity Fund		 Balance at 1
September
2021
£
-
-
-
-
-
-
Balance at 1
September
2020
£
1,314
5,561
6,875		 Income
£
373
10,000
1,000
5,000
4,000
20,373
Income
£
2,760
-
2,760		 Expenditure
£
(373)
(9,767)
(1,000)
(5,000)
(546)
(16,686)
Expenditure
£
(4,074)
(5,561)
(9,635)		 Transfers
£
-
-
-
-
-
-
Transfers
£
-
-
-		 Balance at 31
August 2022
£
-
233
-
-
3,454
3,687
Balance at
31 August
2021
£
-
-
-

Name of

restricted fund

Description, nature and purposes of the fund

Coop Community Fund

The National Lottery Community Fund

The Albert Hunt Trust Cornwall Community Foundation The Foyle Foundation

to provide free counselling to people on low incomes, for clinical supervision and software subscriptions

to provide extended counselling due to psychological damage caused by the Covid pandemic and related financial hardship core funding for extra admin staffing

core funding for staffing to allow support for 8 extra volunteer counsellors thus increasing the counselling provision to an additional 100 beneficiaries core funding for staffing to allow support for 8 extra volunteer counsellors thus increasing the counselling provision by extra 500 hrs to an additional 75 beneficiaries

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Counselling For Social Change

Notes to the accounts for the year ended 31 August 2022 (continued)

18 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
tivist counselling		 Balance at 1
September
2021
£
21,523
869
22,392
Balance at 1
September
2020
£
12,520
1,525
14,045		 Income
£
42,581
-
42,581
Income
£
46,442
-
46,442		 Expenditure
£
(37,778)
-
(37,778)
Expenditure
£
(37,439)
(656)
(38,095)		 Transfers
£
-
-
-
Transfers
£
-
-
-		 As at 31
August 2022
£
26,326
869
27,195
As at 31
August 2021
£
21,523
869
22,392

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: 4886462c0558ee243e766afa5bab7fc97d42d4af

Counselling For Social Change

Notes to the accounts for the year ended 31 August 2022 (continued)

19 Analysis of net assets between funds

gible fixed assets
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
£
537
25,789
26,326
General
fund
£
21,523
21,523		 Designated
funds
£
-
869
869
Designated
funds
£
869
869		 Restricted
funds
£
-
3,687
3,687
Restricted
funds
£
-
-		 Total 2022
£
537
30,345
30,882
Total 2021
£
22,392
22,392

21

Doc ID: 4886462c0558ee243e766afa5bab7fc97d42d4af