**Charity Registration No. 1160889 Charitable Incorporated Organisation No. CE003704**
## **WANTAGE COUNSELLING SERVICE**
# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 AUGUST 2021**
## **WANTAGE COUNSELLING SERVICE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|F McNally||
|---|---|---|
||M O'Brien||
||S Voth|(Appointed 2 August 2021)|
||R Lawson|(Appointed 20 August|
|||2021)|
||K Johnson|(Appointed 20 August|
|||2021)|
|**Charity number**|1160889||
|**Charitable incorporated organisation**|CE 003704||
|**number**|||
|**Principal address**|Orchard House||
||Portway||
||Wantage||
||Oxfordshire||
||OX12 9BU||
|**Independent examiner**|Chapman Worth Limited||
||3 The Old Estate Yard||
||High Street||
||East Hendred||
||Wantage||
||Oxfordshire||
||OX12 8JY||
## **WANTAGE COUNSELLING SERVICE**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Statement of financial position|7|
|Notes to the financial statements|8 - 13|
## **WANTAGE COUNSELLING SERVICE**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 AUGUST 2021**_
The trustees of Orchard Counselling (formerly known as Wantage Counselling & Training Centre) present their report and financial statements for the year ended 31 August 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Constitution , the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016) .
## **Objectives and activities**
## **ORGANISATION NAME**
Wantage Counselling & Training Centre began the process of rebranding in August 2021. The Organisation aimed to officially adopt the new name ‘Orchard Counselling’ from 1st September 2021. Dependent on sentence structure, this report may refer to the organisation as either ‘WCTC’ (Wantage Counselling & Training Centre) or ‘OC’ (Orchard Counselling)
## **OBJECTIVES & ACTIVITIES**
The object of OC is “Support, heal and promote growth - for those facing challenges, in a safe, inclusive and affordable space.”The counselling is provided by a team of fully qualified and supervised voluntary counsellors assisted by counsellors in training, who are also supervised to the same professional standard. OC adheres to the standards and ethics of the British Association for Counselling and Psychotherapy and the counselling is informed by integrative theory and practice.
## **PUBLIC BENEFIT STATEMENT**
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. Orchard Counselling fills a critical gap in the provision of counselling in the surrounding areas of Oxfordshire and West Berkshire. Those who benefit from our services are either beyond the capacity of primary care or ‘not ill enough’ for secondary care services. We work with clients for as long as they wish, unlike some other services that offer a maximum of six or seven sessions. This open-ended approach enables clients to address longer term and deeper seated difficulties and be supported in finding a way through. All plans for the future of OC are based on extending the public benefit to an even wider client base.
## **Achievements and performance**
During the past year OC has continued to provide a valuable counselling service to the local community and surrounding areas despite the significant challenges of the continued pandemic. According to local government guidance, our volunteer counsellors continued to work online and by telephone, ensuring existing clients were able to continue their therapeutic journeys and new clients also had access to the service. OC also created a planning group for the safe reopening of the centre, Orchard House, which included changing all the furniture and implementing various covid-safe measures.
The trustee board continued as described in the Trustees Report of last year until February 2021 with the sudden departure of the clinical lead, triggering vast organisational changes. These changes included Maxine O’Brien taking up the role of clinical lead by unanimous vote, the onboarding of Naomi Garrido for the implementing of robust, GDPR compliant, secure online systems, and the full rebranding of WCTC to OC.
As of 31st August 2021, the organisation foresaw further dramatic structural changes and prepared to respond to them accordingly in the coming months.
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## **WANTAGE COUNSELLING SERVICE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2021**_
## **CLINICAL LEAD REPORT**
Orchard Counselling continues to serve the community in Oxfordshire and West Berkshire; and we have been able to welcome new members into our counselling community and farewell to valued members who are developing their counselling practice. As of 31st August there was a cohort of students in Certificate and Diploma level training with 2nd year Diploma students on supervised clinical placement.
In July 2021:
- 4 students completed their Diploma training at WCTC;
- 11 students in total were continuing with their Diploma training, and
- 6 students were enrolled on the Certificate course.
At the end of August 2021 we had recruited new trustees and were working on the implementation of the new systems. The counselling team in supervised clinical practice consisted of:
- 3 qualified counsellors,
- 9 Diploma students on supervised clinical placements,
- 1 external student on supervised clinical placements, and
- 3 supervisors.
March 2021 saw our administrator’s resignation, leading to a complete overhaul of our systems
## **DATA REPORT**
NB: Due to a changeover of systems these figures are approximate and not as granular as we would like. Robust systems have been put in place as at 31st August 2021 to make future years’ reporting far more detailed.
- Client Intake Forms Completed: 57
- Client Assessments Completed: 31
- Total Clients for Counselling in the year: 27
## **Donations and fundraising**
Once again, we would truly like to thank, and gratefully acknowledge donations from many individuals, Members and Friends together with the following Trusts, Churches and the other Organisations who have supported our activities during the past year. Notably we wish to thank Infineum for their generous contribution.
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## **WANTAGE COUNSELLING SERVICE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2021**_
## **Financial review**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between two- and three-month’s expenditure.
The trustees consider that reserves at this level will mitigate against the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. As of 31st August 2021 the trustees were working t o increase income by planning to focus the organisation’s efforts into returning to a placementonly model. The trustees were also looking at ways to fundraise. The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to reduce the exposure to major risks as far as is reasonably possible given the current economic climate.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to reduce the exposure to major risks as far as is reasonably possible given the current economic climate.
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation.
The trustees who served during the year and up to the date of signature of the financial statements were: W Hashimi (Resigned 9 February 2021) F McNally A O'Brien (Resigned 12 June 2021) M O'Brien S Voth (Appointed 2 August 2021) R Lawson (Appointed 20 August 2021) K Johnson (Appointed 20 August 2021)
Personnel working within OC - paid and voluntary (during the year of the report – 2020 to 2021)
## **NAME POSITION**
Wilf Hashimi - Clinical Lead - (Resigned 9 Feb 2021) Maxine O’Brien - Clinical Lead - (Appointed 9 Feb 2021) Anne Thompson - Head of Training Graham Francis - Training Senga Hashimi - Office Administrator - (Resigned 31st March 2021) Caroline Marr - Office Administrator - (Appointed 10th May 2021) Naomi Garrido - Systems
Supervisors - 3 Qualified Counsellors - 3 Certificate Students - 6 Diploma Trainees – 11
*Names in this report redacted in compliance with GDPR – where individual’s names are required please apply in writing to The Administrator, WCTC, Orchard House, Portway, Wantage, Oxon OX12 9HB; the individual details will be supplied where their express permission has been sought and given.
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## **WANTAGE COUNSELLING SERVICE**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2021**_
The trustees' r eport was approved by the Board of Trustees.
..............................
**F McNally** Trustee Dated: .........................
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## **WANTAGE COUNSELLING SERVICE**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WANTAGE COUNSELLING SERVICE**
I report to the trustees on my examination of the financial statements of Wantage Counselling Service (the charity) for the year ended 31 August 2021.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Anna Chapman FCA Chapman Worth Limited 3 The Old Estate Yard High Street East Hendred Wantage Oxfordshire OX12 8JY
Dated: .........................
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## **WANTAGE COUNSELLING SERVICE**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 AUGUST 2021**_
|**Unrestricted**
**funds**
**2021**
**Notes**
**£**
**Income from:**
Donations and legacies
**3**
662
Charitable activities
**4**
78,896
**Total income**
79,558
**Expenditure on:**
Charitable activities
**5**
71,064
**Net income for the year/**
**Net movement in funds**
8,494
Fund balances at 1 September 2020
50,038
**Fund balances at 31 August 2021**
58,532|**Total**
**2020**
**£**
1,550
73,047
74,597
48,942
25,655
24,383
50,038|
|---|---|
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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## **WANTAGE COUNSELLING SERVICE**
## **STATEMENT OF FINANCIAL POSITION**
## _**AS AT 31 AUGUST 2021**_
|**Notes**
**Fixed assets**
Tangible assets
**9**
**Current assets**
Debtors
**10**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**11**
Net current assets
**Total assets less current liabilities**
**Income funds**
Unrestricted funds|**2021**
**£**
127
57,145
57,272
(1,023)|**£**
2,283
56,249
58,532
58,532
58,532|**2020**
**£**
850
49,030
49,880
(864)|**£**
1,022
49,016
50,038
50,038
50,038|
|---|---|---|---|---|
The financial statements were approved by the Trustees on .........................
..............................
F McNally **Trustee**
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## **WANTAGE COUNSELLING SERVICE**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 AUGUST 2021**_
## **1 Accounting policies**
## **Charity information**
Wantage Counselling Service is a Charitable Incorporated Organisation.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling , which is the functional currency of the charity . Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have have assessed the financial position of the charity and the potential impacts of Covid-19 . The trustees have a reasonable expectation that the charity will continue to receive income from counselling services and the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Incoming resources**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
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## **WANTAGE COUNSELLING SERVICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2021**_
## **1 Accounting policies**
**(Continued)**
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
## **1.5 Resources expended**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
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.
Charitable activities include expenditure associated with meeting the charitable objectives.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities.
Governance cost include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Computers 25% Straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities .
## **1.7 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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## **WANTAGE COUNSELLING SERVICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2021**_
## **1 Accounting policies**
## **(Continued)**
## **1.9 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity 's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity ’s contractual obligations expire or are discharged or cancelled.
## **1.10 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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## **WANTAGE COUNSELLING SERVICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2021**_
## **3 Donations and legacies**
|Donations and gifts
**4**
**Charitable activities**
**Counselling**
**income**
**2021**
**£**
Sales within charitable
activities
21,842
**For the year ended 31 August 2020**
Sales within charitable
activities
35,138
**5**
**Charitable activities**
Staff costs
Depreciation and impairment
Charitable expenditure
Share of support costs (see note 6)
Share of governance costs (see note 6)|**Unrestricted**Unrestricted
**funds**
funds
**2021**
2020
**£**
£
662
1,550
**Training**
**income**
**Room hire**
**Other**
**charitable**
**income**
**Total**
**2021**
**Total**
**2020**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
**£**
55,504
-
1,550
78,896
73,047
33,666
3,684
559
73,047
**2021**
**2020**
**£**
**£**
4,891
8,603
874
340
53,359
35,915
59,124
44,858
9,380
3,220
2,560
864
71,064
48,942|
|---|---|
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## **WANTAGE COUNSELLING SERVICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2021**_
## **6 Support costs**
|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Cleaning
630
-
Computer and Internet
6,122
-
Insurance
557
-
Office supplies
270
-
Printing, postage and stationery
117
-
Subscriptions
984
-
Telephone
520
-
Miscellaneous
180
-
Independent examination fees
-
1,704
Legal and professional
-
856
9,380
2,560
Analysed between
Charitable activities
9,380
2,560|**2021**
**£**
630
6,122
557
270
117
984
520
180
1,704
856
11,940
11,940|2020
£
612
480
594
100
161
550
474
249
864
-
4,084
4,084|
|---|---|---|
Governance costs includes payments to the accountants of £ 864 (2020 £864) for the independent examination .
## **7 Trustees**
During the period, Maxine O'Brien was remunerated (£11,100) for services provided as a clinical lead.
There were no donations received from trustees during the year.
## **8 Employees**
The average monthly number of employees during the year was:
||**2021**|**2020**|
|---|---|---|
||**Number**|**Number**|
||1|1|
|**Employment costs**|**2021**|**2020**|
||**£**|**£**|
|Wages and salaries|4,891|8,603|
There were no employees whose annual remuneration was more than £60,000.
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## **WANTAGE COUNSELLING SERVICE**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 AUGUST 2021**_
|**9**
**Tangible fixed assets**
**Cost**
At 1 September 2020
Additions
At 31 August 2021
**Depreciation and impairment**
At 1 September 2020
Depreciation charged in the year
At 31 August 2021
**Carrying amount**
At 31 August 2021
At 31 August 2020
**10**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income
**11**
**Creditors: amounts falling due within one year**
Trade creditors
Accruals and deferred income
**12**
**Related party transactions**|**Computers**
**£**
1,362
2,135
3,497
340
874
1,214
2,283
1,022
**2021**
**2020**
**£**
**£**
-
850
127
-
127
850
**2021**
**2020**
**£**
**£**
159
-
864
864
1,023
864|
|---|---|
There were no disclosable related party transactions during the year (2020 - none) .
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