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← Counselling For Social Change Limited

2024-08-31-accounts

Company number: 08248228

Charity Number: 1160047

Counselling For Social Change Limited

Trustees’ report and financial statements For the year ended 31 August 2024

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Counselling For Social Change Limited Reference and administration details

Company number 08248228

Charity number 1160047

Registered office and operational address

Mor Workspace, Treloggan Lane, Newquay, Cornwall, TR7 2FP

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

Kate Adderley CA 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 2024

The trustees present their report and the unaudited financial statements for the year ended 31 August 2024. 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 2023/2024 financial year we have provided 3279 hours of counselling support. This is a 26.5% increase on the previous year. We anticipate further growth in the coming year.

In this financial year, we successfully raised just over £44,000 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 27% increase in paid work.

Volunteers

The success of Counselling for Social Change (C4SC) 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. We currently have 40 volunteer counsellors supporting our work. Feedback from counsellors shows that 90% of our volunteers feel that they are valued members of C4SC.

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.

75% of our clients show improvement as measured with the CORE-10. On average clients scored our service as 19.2 out of 20 when asked about their experience with their counsellors.

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Counselling For Social Change Limited Trustees’ annual report for the year ended 31 August 2024

Financial review

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 £44,347 (2023: £16,949) and restricted expenditure was £26,127 (2023: £15,053) resulting in a surplus of £18,220 (2023: £1,896) for the year. Unrestricted income was £66,794 (2023: £48,952) and unrestricted expenditure was £66,369 (2023: £53,792) resulting in a surplus of £425 (2023: deficit of £4,777) for the year.

Total income for the year was £111,141 (2023: £65,901) and total expenditure was £92,496 (2023: £68,782).

The charity’s funds at the year end were £46,646 (2023: £28,001) consisting of £23,803 restricted funds (2023: £5,583) and £22,843 unrestricted funds (2023: £22,418).

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 2024/25 is £53,702 and therefore the target is £13,426 to £26,851 in general funds. As we end our 12th year of operations we currently have just over 5 months of reserves (£22,843).

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 2024 was 4 (2023: 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. 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 2024

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 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 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 - 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 2024

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 charity 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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 19 / 02 / 2025

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 2024 set out on pages 7 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:

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.

Kate Adderley CA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS

Date: 21 / 02 / 2025

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Counselling For Social Change Limited

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 August 2024

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
2,185
Charitable activities
4
63,809
5
800
Total income
66,794
Expenditure on:
Raising funds
6
-
Charitable activities
7
66,369
Total expenditure
66,369
8
425
Net movement in funds for the year
425
Reconciliation of funds
Total funds brought forward
22,418
Total funds carried forward
22,843
Net income/(expenditure) for the year
Other trading activities		 Restricted
funds
£
-
44,347
-
44,347
-
26,127
26,127
18,220
18,220
5,583
23,803		 Total funds
2024
£
2,185
108,156
800
111,141
-
92,496
92,496
18,645
18,645
28,001
46,646		 Unrestricted
funds
£
1,962
46,290
700
48,952
1,625
52,104
53,729
(4,777)
(4,777)
27,195
22,418		 Restricted
funds
£
2,048
14,901
-
16,949
-
15,053
15,053
1,896
1,896
3,687
5,583		 Total funds
2023
£
4,010
61,191
700
65,901
1,625
67,157
68,782
(2,881)
(2,881)
30,882
28,001

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 2024

Note 2024 2023
£ £ £ £
Fixed assets
Tangible assets
13		 231 384
Total fixed assets
Current assets
Debtors
14
Cash at bank and in hand		 2,459
46,507		 231 1,256
28,343		 384
Total current assets
Liabilities
Creditors: amounts falling
due in less than one year
15		 48,966
(2,551)		 29,599
(1,982)
Net current assets 46,415 27,617
Total assets less current liabilities 46,646 28,001
Net assets 46,646 28,001
The funds of the charity:
Restricted income funds
16
Unrestricted income funds
17		 23,803
22,843		 5,583
22,418
Total charity funds 46,646 28,001

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 21 form part of these accounts.

19 / 02 / 2025 Approved by the trustees on and signed on their behalf by:

Bethany Sheldon-Howkins (Trustee)

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2024

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.

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2024 (continued)

d 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.

e 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.

f 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%

g 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.

h Cash at bank and in hand

Cash at bank and cash in hand includes cash only.

i 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 2024 (continued)

j 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.

k 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 9. There were no outstanding contributions at the year end.

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 2024 (continued)

4 Donations
Grants
Total
Income from charitable activities
Grants
The Edward Gostling Foundation
The National Lottery Community Fund
Sedel-Collings Foundation
Cornwall Community Fund
Charitable trading
Counselling fees
Total		 Unrestricted
£
73
2,112
2,185
Unrestricted
£
-
-
-
-
63,809
63,809		 Restricted
£
-
-
-
Restricted
£
-
19,415
20,200
4,732
-
44,347		 Total 2024
£
73
2,112
2,185
Total 2024
£
-
19,415
20,200
4,732
63,809
108,156		 Unrestricted
£
157
1,805
1,962
Unrestricted
£
-
-
-
46,290
46,290		 Restricted
£
-
2,048
2,048
Restricted
£
5,000
9,901
-
-
14,901		 Total 2023
£
157
3,853
4,010
Total 2023
£
5,000
9,901
-
-
46,290
61,191

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2024 (continued)

Room hire
6
Cost of raising funds
Fundraiser's fees		 Unrestricted
£
800
800
Unrestricted
£
-
-		 Restricted
£
-
-
Restricted
£
-
-		 Total 2024
£
800
800
2024
£
-
-		 Unrestricted
£
700
700
Unrestricted
£
1,625
1,625		 Restricted
£
-
-
Restricted
£
-
-		 Total 2023
£
700
700
2023
£
1,625
1,625

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2024 (continued)

7 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
8
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation
Accountancy fees
Independent examiner's fee		 Total 2024
£
40,174
8,646
28,188
9,662
9
36
445
1,564
-
1,415
378
1,734
92
153
92,496
26,127
66,369
92,496
2024
£
153
1,122
252		 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

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2024 (continued)

9 Staff costs

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Pension costs		 2024
£
37,140
2,227
807
40,174		 2023
£
26,253
1,832
626
28,711

No employee has employee benefits in excess of £60,000 (2023: Nil).

The average number of staff employed during the period was 4 (2023: 2).

The average full time equivalent number of staff employed during the period was 1.3 (2023: 0.7).

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 £26,212 (2023: £24,651).

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2023: £Nil).

No member of the management committee received travel and subsistence expenses during the year (2023: £Nil).

There were no donations from related parties (2023: £Nil).

During the year, the Managing Director Clayton Elliott rented a room from the charity that was temporarily surplus to requirements. This was conducted on normal commercial terms, and the total amount received was £800 (2023: £700).

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 (2023: £Nil).

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2024 (continued)

11 Government grants

The government grants recognised in the accounts were as follows:

The National Lottery Community Fund
HMRC Employment Allowance		 2024
£
19,415
2,112
21,527		 2023
£
9,901
1,805
11,706

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

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

Cost
Depreciation
Charge for the year
Net book value
At 31 August 2024
At 31 August 2023
At 31 August 2024
At 1 September 2023
At 31 August 2024
At 1 September 2023		 Retreat
structure
£
7,412
7,412
7,412
-
7,412
-
-		 Equipment
£
1,766
1,766
1,382
153
1,535
231
384		 £
9,178
9,178
8,794
153
8,947
231
384
Total

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2024 (continued)

14 Debtors

Prepayments and accrued income
15
Creditors: amounts falling due within one year
Other creditors and accruals
Taxation and social security costs		 2024
£
2,459
2,459
2024
£
1,378
1,173
2,551		 2023
£
1,256
1,256
2023
£
1,331
651
1,982

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2024 (continued)

16 Analysis of movements in restricted funds

Total
Comparative period
Co-op Community Fund
The Foyle Foundation
Total
The Edward Gostling
Foundation
The National Lottery
Community Fund (2)
Cornwall Community
Foundation
The National Lottery
Community Fund (2)
The National Lottery
Community Fund (3)
Sedel-Collings
Foundation
The National Lottery
Community Fund (1)
The Edward Gostling
Foundation		 Balance at 1
September
2023
£
1,621
3,962
-
-
-
5,583
Balance at 1
September
2022
£
-
233
-
-
3,454
3,687		 Income
£
-
-
4,732
19,415
20,200
44,347
Income
£
2,048
-
9,901
5,000
-
16,949		 Expenditure
£
(1,621)
(3,962)
(4,225)
(7,094)
(9,225)
(26,127)
Expenditure
£
(2,048)
(233)
(8,280)
(1,038)
(3,454)
(15,053)		 Transfers
£
-
-
-
-
-
-
Transfers
£
-
-
-
-
-
-		 Balance at 31
August 2024
£
-
-
507
12,321
10,975
23,803
Balance at
31 August
2023
£
-
-
1,621
3,962
-
5,583

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2024 (continued)

Analysis of movements in restricted funds (continued)

Name of restricted fund Description, nature and purposes of the fund

Coop Community To provide free counselling to people on low incomes, for clinical supervision Fund and software subscriptions. The National Lottery To provide extended counselling due to psychological damage caused by the Community Fund (1) Covid pandemic and related financial hardship. The National Lottery To provide funding for up to six free counselling sessions per person with Community Fund (2) professional counsellors for 40 of the most disadvantaged beneficiaries in the Penzance community.

The Edward Gostling To provide funding for up to six free counselling sessions per person with Foundation professional counsellors for clients across Cornwall. The Foyle Foundation 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.

Cornwall Community Staff costs for a "Partnerships and Outreach Coordinator". Foundation The National Lottery To provide funding for free counselling to people on low incomes across Community Fund (3) Cornwall and Devon. Sedel-Collings Staffing costs for "Partnerships and Outreach Co-ordinator" and the provision Foundation of free counselling to clients aged over 35 years old in Cornwall.

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Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2024 (continued)

17 Analysis of movement in unrestricted funds

Comparative period
Designated fund:
Activist counselling
General fund
General fund		 Balance at 1
September
2023
£
22,418
22,418
Balance at 1
September
2022
£
26,326
869
27,195		 Income
£
66,794
66,794
Income
£
48,953
-
48,953		 Expenditure
£
(66,369)
(66,369)
Expenditure
£
(53,730)
-
(53,730)		 Transfers
£
-
-
Transfers
£
869
(869)
-		 As at 31
August 2024
£
22,843
22,843
As at 31
August 2023
£
22,418
-
22,418

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: 403b86be996480c60ad3f88b09bebc34264c8122

Counselling For Social Change Limited

Notes to the accounts for the year ended 31 August 2024 (continued)

18 Analysis of net assets between funds

Tangible fixed assets
Net current assets/(liabilities)
Total
Comparative period
Tangible fixed assets
Net current assets/(liabilities)
Total		 General
fund
£
231
22,612
22,843
General
fund
£
384
22,034
22,418		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
-
23,803
23,803
Restricted
funds
£
-
5,583
5,583		 Total 2024
£
231
46,415
46,646
Total 2023
£
384
27,617
28,001

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Doc ID: 403b86be996480c60ad3f88b09bebc34264c8122