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← Counselling For Social Change Limited

2023-08-31-accounts

Company number: 08248228

Charity Number: 1160047

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Counselling For Social Change Limited

Trustees’ report and financial statements For the year ended 31 August 2023

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Counselling For Social Change Limited Reference and administration details

Company number 08248228

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 2023

The trustees present their report and the unaudited financial statements for the year ended 31 August 2023. 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 2022/2023 financial year we have provided 2593 hours of counselling support. This is a 7% increase on the previous year. We anticipate further growth in the coming year.

In this financial year, we successfully raised just over £17,000 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. This year saw an almost 14% increase in paid work.

Volunteers

The success of Counselling for Social Change is dependent on our volunteer counsellors. Our work has now settled into a mix of face-to-face and remote counselling to suit both counsellors and clients.

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.

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.

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Counselling For Social Change Limited Trustees’ annual report for the year ended 31 August 2023

The charity’s funds at the end of the year were as follows:

Restricted income was £16,949 (2022: £20,373) and restricted expenditure was £15,053 (2022: £16,686) resulting in a surplus of £1,896 (2022: £3,687) for the year. Unrestricted income was £48,952 (2022: £42,581) and unrestricted expenditure was £53,792 (2022: £37,778) resulting in a deficit of £4,777 (2022: surplus of £4,803) for the year.

Total income for the year was £65,901 (2022: £62,954) and total expenditure was £68,782 (2022: £54,464).

The charity’s funds at the year end were £28,001 (2022: £30,882) consisting of £5,583 restricted funds (2022: £3,687) and £22,418 unrestricted funds (2022: £27,195).

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 2023/24 is £50,000 and therefore the target is £12,500 to £25,000 in general funds. As we end our 10th year of operations we currently have just over 5 months of reserves, or £22,418.

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 2023 was 4 (2022: 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 11 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. Lucy Allen 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 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.

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Counselling For Social Change Limited Trustees’ annual report for the year ended 31 August 2023

Related parties and relationships with other organisations

No trustees or related parties received remunerations. Please refer to Notes 10 and 11 in the accounts for other relevant information.

The charity worked closely with 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 or contracted counsellors, 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 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 2023

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 18 / 01 / 2024

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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 2023 set out on pages 7 to 20.

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:

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.

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

Date: 18 / 01 / 2024

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Counselling For Social Change Limited

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 August 2023

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Unrestricted Restricted Total funds Unrestricted Restricted Total funds
funds funds 2023 funds funds 2022
Note £ £ £ £ £ £
Income from:
Donations and legacies 3 1,962 2,048 4,010 1,986 11,373 13,359
Charitable activities 4 46,290 14,901 61,191 40,589 9,000 49,589
Other trading activities 5 700 - 700 - - -
Investments 6 - - - 6 - 6
Total income 48,952 16,949 65,901 42,581 20,373 62,954
Expenditure on:
Raising funds 7 1,625 - 1,625 409 - 409
Charitable activities 8 52,104 15,053 67,157 37,369 16,686 54,055
Total expenditure 53,729 15,053 68,782 37,778 16,686 54,464
Net income/(expenditure) for the year 9 (4,777) 1,896 (2,881) 4,803 3,687 8,490
Net movement in funds for the year (4,777) 1,896 (2,881) 4,803 3,687 8,490
Reconciliation of funds
Total funds brought forward 27,195 3,687 30,882 22,392 - 22,392
Total funds carried forward 22,418 5,583 28,001 27,195 3,687 30,882
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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 Limited Company number 08248228

Balance sheet as at 31 August 2023

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Note 2023 2022
£ £ £ £
Fixed assets
Tangible assets 14 384 537
Total fixed assets 384 537
Current assets
Debtors 15 1,256 765
Cash at bank and in hand 28,343 31,411
Total current assets 29,599 32,176
Liabilities
Creditors: amounts falling
due in less than one year 16 (1,982) (1,831)
Net current assets 27,617 30,345
Total assets less current liabilities 28,001 30,882
Net assets 28,001 30,882
The funds of the charity:
Restricted income funds 18 5,583 3,687
Unrestricted income funds 19 22,418 27,195
Total charity funds 28,001 30,882
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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 9 to 20 form part of these accounts.

Approved by the trustees on and signed on their behalf by:

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18 / 01 / 2024

Bethany Sheldon-Howkins (Trustee)

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2023

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 Limited 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 Limited

Notes to the accounts for the year ended 31 August 2023 (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 Limited

Notes to the accounts for the year ended 31 August 2023 (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 10. There were £122 of outstanding contributions at the year end which were paid In September 2023.

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 Limited

Notes to the accounts for the year ended 31 August 2023 (continued)

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3 Income from donations and legacies
Unrestricted Restricted Total 2023 Unrestricted Restricted Total 2022
£ £ £ £ £ £
Donations 157 - 157 693 - 693
Grants 1,805 2,048 3,853 1,293 11,373 12,666
Total 1,962 2,048 4,010 1,986 11,373 13,359
4 Income from charitable activities
Unrestricted Restricted Total 2023 Unrestricted Restricted Total 2022
£ £ £ £ £ £
Grants
The Foyle Foundation - - - - 4,000 4,000
Cornwall Community Foundation - - - - 5,000 5,000
The Edward Gostling Foundation - 5,000 5,000 - - -
The National Lottery Community Fund - 9,901 9,901 - - -
Charitable trading
Counselling fees 46,290 - 46,290 40,589 - 40,589
Total 46,290 14,901 61,191 40,589 9,000 49,589
----- End of picture text -----

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2023 (continued)

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5 Income from other trading activities
Unrestricted Restricted Total 2023 Unrestricted Restricted Total 2022
£ £ £ £ £ £
Room hire 700 - 700 - - -
700 - 700 - - -
6 Investment income
Unrestricted Restricted Total 2023 Unrestricted Restricted Total 2022
£ £ £ £ £ £
Income from bank deposits - - - 6 - 6
- - - 6 - 6
7 Cost of raising funds
Unrestricted Restricted 2023 Unrestricted Restricted 2022
£ £ £ £ £ £
Staff costs - - - 409 - 409
Fundraiser's fees 1,625 - 1,625 - - -
1,625 - 1,625 409 - 409
----- End of picture text -----

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2023 (continued)

8 Analysis of expenditure on charitable activities

Staff
Room hire
Counselling provision
Counselling supervision
Travel expenses
Volunteer expenses
Advertising and marketing
Miscellaneous
Office supplies
Software subscriptions
Insurance
Accountancy fees
Bank and Stripe/Paypal charges
Depreciation charge
Restricted expenditure
Unrestricted expenditure
9
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 2023
£
28,711
5,523
18,483
8,666
-
412
56
1,086
29
1,706
761
1,484
87
153
67,157
15,053
52,104
67,157
2023
£
153
960
240		 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

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2023 (continued)

10 Staff costs

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Pension costs		 2023
£
26,253
1,832
626
28,711		 2022
£
21,588
1,399
373
23,360

No employees has employee benefits in excess of £60,000 (2022: Nil).

The average number of staff employed during the period was 2 (2022: 2).

The average full time equivalent number of staff employed during the period was 0.7 (2022: 0.6).

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 £24,651 (2022: £20,448).

11 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 (2022: £Nil).

No member of the management committee received travel and subsistence expenses during the year (2022: £Nil).

There were no donations from related parties (2022: £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 (2022: £Nil).

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2023 (continued)

12 Government grants

The government grants recognised in the accounts were as follows:

The National Lottery Community Fund
HMRC Employment Allowance		 2023
£
9,901
1,805
11,706		 2022
£
10,000
1,293
11,293

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

13 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.

14 Fixed assets: tangible assets

s
t

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 2023
31 August 2022
31 August 2023
1 September 2022
31 August 2023
1 September 2022		 Retreat
structure
£
7,412
7,412
7,412
-
7,412
-
-		 Equipment
£
1,766
1,766
1,229
153
1,382
384
537		 £
9,178
9,178
8,641
153
8,794
384
537
Total

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2023 (continued)

15 Debtors

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----- Start of picture text -----
2023 2022
£ £
Trade debtors - 765
Prepayments and accrued income 1,256 -
1,256 765
16 Creditors: amounts falling due within one year
2023 2022
£ £
Other creditors and accruals 1,331 1,080
Taxation and social security costs 651 751
1,982 1,831
17 Deferred income
2023 2022
£ £
Deferred grant brought forward - 15,000
Released to income from charitable activities - (15,000)
Deferred grants carried forward - -
----- 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 financial year.

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2023 (continued)

18 Analysis of movements in restricted funds

op Community Fund
Foyle Foundation
tal
m
p
a
r
a
t
i
v
e
p
e
r
i
o
d
op Community Fund
Albert Hunt Trust
Foyle Foundation
tal
Edward Gostling
ndation
National Lottery
mmunity Fund (1)
National Lottery
mmunity Fund (1)
nwall Community
ndation
National Lottery
mmunity Fund (2)		 Balance at 1
September
2022
£
-
233
-
-
3,454
3,687
Balance at 1
September
2021
£
-
-
-
-
-
-		 Income
£
2,048
-
9,901
5,000
-
16,949
Income
£
373
10,000
1,000
5,000
4,000
20,373		 Expenditure
£
(2,048)
(233)
(8,280)
(1,038)
(3,454)
(15,053)
Expenditure
£
(373)
(9,767)
(1,000)
(5,000)
(546)
(16,686)		 Transfers
£
-
-
-
-
-
-
Transfers
£
-
-
-
-
-
-		 Balance at 31
August 2023
£
-
-
1,621
3,962
-
5,583
Balance at
31 August
2022
£
-
233
-
-
3,454
3,687

Name of

restricted fund

Description, nature and purposes of the fund

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

The National Lottery Community Fund The National Lottery Community Fund (2)

The Albert Hunt Trust Cornwall Community Foundation The Foyle Foundation

to provide extended counselling due to psychological damage caused by the Covid pandemic and related financial hardship

to provide funding for up to six free counselling sessions per person with professional counsellors for 40 of the most disadvantaged beneficiaries in the Penzance community

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 Limited

Notes to the accounts for the year ended 31 August 2023 (continued)

19 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
2022
£
26,326
869
27,195
Balance at 1
September
2021
£
21,523
869
22,392		 Income
£
48,953
-
48,953
Income
£
42,581
-
42,581		 Expenditure
£
(53,730)
-
(53,730)
Expenditure
£
(37,778)
-
(37,778)		 Transfers
£
869
(869)
-
Transfers
£
-
-
-		 As at 31
August 2023
£
22,418
-
22,418
As at 31
August 2022
£
26,326
869
27,195

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

19

Doc ID: 91eb30a5866a84a13e088aae0a75ceb684e370cf

Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2023 (continued)

20 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
ngible fixed assets
t current assets/(liabilities)
al		 General
fund
£
384
22,034
22,418
General
fund
£
537
25,789
26,326		 Designated
funds
£
-
-
-
Designated
funds
£
-
869
869		 Restricted
funds
£
-
5,583
5,583
Restricted
funds
£
-
3,687
3,687		 Total 2023
£
384
27,617
28,001
Total 2022
£
537
30,345
30,882

20

Doc ID: 91eb30a5866a84a13e088aae0a75ceb684e370cf