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2022-08-31-accounts

Charity Registration No. 1160889 Charitable Incorporated Organisation No. CE003704

ORCHARD COUNSELLING

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

ORCHARD COUNSELLING

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees F McNally M O'Brien E Mackay N Muir Charity number 1160889 Charitable incorporated organisation CE 003704 number Principal address Orchard House Portway Wantage Oxfordshire OX12 9BU Independent examiner Chapman Worth Limited 2 The Old Estate Yard High Street East Hendred Wantage Oxfordshire OX12 8JY

(Appointed 26 March 2023) (Appointed 28 March 2022)

ORCHARD COUNSELLING

CONTENTS

Page
Trustees' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Statement of financial position 6
Notes to the financial statements 7 - 12

ORCHARD COUNSELLING

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 AUGUST 2022

The trustees of Orchard Counselling (formerly known as Wantage Counselling & Training Centre) present their report and financial statements for the year ended 31 August 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 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.

OBJECTIVES & ACTIVITIES

The object of OC is “Support, heal and promote growth - for those facing challenges, in a safe, inclusive 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 is a BACP Accredited organisation and 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, reopening the centre and returning to face to face offering a hybrid service working hard to make sure clients and staff are kept safe and working within the government guidelines. OC also created a planning group for the safe reopening of the centre, making it safe for all. The trustee board continued to work hard together to implement changes for the benefit of the organisation, moving to a robust accessible online system and looking at what was needed to continue the good work.

CLINICAL LEAD REPORT

Orchard Counselling continues to serve the community in Oxfordshire and West Berkshire and surrounding villages, welcoming new members into our counselling community.

In October 2021 The decision was made to cease offering training. OC took the decision to continue as a counselling service offering placements for a variety of students incorporating different modalities

ORCHARD COUNSELLING

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

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 of 31st August 2021 to make future years’ reporting far more detailed.

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: The Albert Hunt Trust & The Pharsalia Charitable Trust.

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 6 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 2022 the trustees were working to increase income by planning to focus the organisation’s efforts into further strengthening our placement- only 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.

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: F McNally M O'Brien S Voth (Resigned 15 August 2022) R Lawson (Resigned 15 August 2022) K Johnson (Resigned 15 August 2022) E Mackay (Appointed 26 March 2023) N Muir (Appointed 28 March 2022)

Personnel working within OC - paid and voluntary (during the year of the report – 2021to 2022)

NAME POSITION STATUS

Maxine O’Brien - Clinical Lead Active Anne Thompson - Head of Training Resigned October 2021) Graham Francis - Training Resigned October 2021) Caroline Marr - Office Administrator (Resigned November 2021) Naomi Garrido - Systems Active Georgina Dowdeswell - Office Administrator (Appointed August 2022)

Group supervisors - 2 Qualified Counsellors - 3 Counsellors - 8

ORCHARD COUNSELLING

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

*Names in this report redacted in compliance with GDPR – where individual’s names are required please apply in writing to The Administrator, Orchard Counselling, Orchard House, Portway, Wantage, Oxon OX12 9HB; the individual details will be supplied where their express permission has been sought and given.

The trustees' report was approved by the Board of Trustees.

..............................

M O'Brien Chair Dated: .........................

ORCHARD COUNSELLING

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ORCHARD COUNSELLING

I report to the trustees on my examination of the financial statements of Orchard Counselling (the charity) for the year ended 31 August 2022.

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:

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 2 The Old Estate Yard High Street East Hendred Wantage Oxfordshire OX12 8JY

Dated: .........................

ORCHARD COUNSELLING

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2022

Unrestricted
funds
2022
Notes
£
Income from:
Donations and legacies
3
2,107
Charitable activities
4
22,492
Total income
24,599
Expenditure on:
Charitable activities
5
49,561
Net (expenditure)/income for the year/
Net movement in funds
(24,962)
Fund balances at 1 September 2021
58,533
Fund balances at 31 August 2022
33,571		 Total
2021
£
662
78,896
79,558
71,064
8,494
50,038
58,532

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

ORCHARD COUNSELLING

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2022

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		 2022
£
125
32,938
33,063
(900)		 £
1,408
32,163
33,571
33,571
33,571		 2021
£
127
57,145
57,272
(1,023)		 £
2,283
56,249
58,532
58,532
58,532

The financial statements were approved by the Trustees on .........................

.............................. M O'Brien Chair

ORCHARD COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022

1 Accounting policies

Charity information

Orchard Counselling 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 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 amounts 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 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.

1.3 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.

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.

ORCHARD COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

1 Accounting policies

(Continued)

1.4 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.

1.5 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.

1.6 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).

1.7 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.

ORCHARD COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

1 Accounting policies

(Continued)

1.8 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 payments 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.

1.9 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.

ORCHARD COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

3 Donations and legacies

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Donations and gifts 2,107 662

4 Charitable activities

Counselling
income
2022
£
Sales within charitable activities
21,477
Performance related grants
4,000
25,477
For the year ended 31 August 2021
Sales within charitable activities
21,842
Charitable activities
Staff costs
Depreciation and impairment
Charitable expenditure
Share of support costs (see note 6)
Share of governance costs (see note 6)		 Training
income
Other
charitable
income
2022
2022
£
£
(2,985)
-
-
-
(2,985)
-
55,504
1,550		 Total
2022
£
18,492
4,000
22,492
2022
£
-
874
37,749
38,623
9,038
1,900
49,561		 Total
2021
£
78,896
-
78,896
78,896
2021
£
4,891
874
53,359
59,124
9,380
2,560
71,064

5 Charitable activities

ORCHARD COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2022

6 Support costs

Support
costs
Governance
costs
£
£
Cleaning
567
-
Computer and Internet
2,241
-
Utilities
2,335
-
Insurance
569
-
Office supplies
256
-
Printing, postage and stationery
261
-
Subscriptions
1,753
-
Telephone
593
-
Miscellaneous
463
-
Independent examination fees
-
1,200
Legal and professional
-
700
9,038
1,900
Analysed between
Charitable activities
9,038
1,900		 2022
£
567
2,241
2,335
569
256
261
1,753
593
463
1,200
700
10,938
10,938		 2021
£
630
6,122
-
557
270
117
984
520
180
1,704
856
11,940
11,940

Governance costs includes payments to the accountants of £900 (2021 £864) for the independent examination.

7 Trustees

During the period, Maxine O'Brien was remunerated £10,530 (2021 - £11,100) for services provided as a clinical lead. Fiona McNally was remunerated £400 (2021 -£0) for fundraising activities.

There were no donations received from trustees during the year.

8 Employees

The average monthly number of employees during the year was:

2022 2021
Number Number
- 1
Employment costs 2022 2021
£ £
Wages and salaries - 4,891

ORCHARD COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 AUGUST 2022

9
Tangible fixed assets
Cost
At 1 September 2021
At 31 August 2022
Depreciation and impairment
At 1 September 2021
Depreciation charged in the year
At 31 August 2022
Carrying amount
At 31 August 2022
At 31 August 2021
10
Debtors
Amounts falling due within one year:
Prepayments and accrued income
11
Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income		 Computers
£
3,497
3,497
1,215
874
2,089
1,408
2,283
2022
2021
£
£
125
127
2022
2021
£
£
-
159
900
864
900
1,023		 Computers
£
3,497
3,497
1,215
874
2,089
1,408
2,283
2022
2021
£
£
125
127
2022
2021
£
£
-
159
900
864
900
1,023
3,497
1,215
874
2,089
1,408
2,283
2021
£
127
2021
£
159
864
1,023

12 Related party transactions

There were no disclosable related party transactions during the year (2021 - none).