Charity Registration No. 1160889 Charltablè Incorporatèd Organlsatlon No. CE003704 ORCHARD COUNSELLING ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023 ORCHARD COUNSELLING LEGAL AND ADMINISTRATIVE INFORMATION Trustees F McNally M O'8rien N Muir Charlty number 1160889 Charitable incorporated organisation CE 003704 numbèr Principal address Orchard House Portway Wantage Oxfordshire OX12 9BU Independent examiner Chaprnan Worth Limited 2 The Old Estate Yard High Street East Hendred Wantage Oxfordshire OX128JY ORCHARD COUNSELLING CONTENTS Page Trustees, report Independent examiner's report Statement of financial activities ststemenl of financial position Notes to the finanaal statements 6-12 ORCHARD COUNSELLING TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2023 The trustees of Orchard Counselling {fomierfy known as Wantage Counselling & Training Centrel present their report and financial statements for the year ended 31 ALJgust 2023. Th8 financial stat6m8nts havé b88n prèparèd in accordancè with tha accounting poliei8s sèt out in noté to Ihg financial statements and comply with the charity's ConstitLJtion, the Charities Act 2011 and 'AccoLJnting 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 IFRS 1021 las amended for accounting periods commencing from 1 January 20161. Obje¢tives and a¢ti¥ities The object of OC is 'SuppDrt, heal and promote gro￿ - for those facing challenges, in a safe, inclLJsive 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 lo the same professional standard. OC is a BACP Accredited organisalion and adheres to the stsndards and ethics of the British Association for Counselling and Psychotherapy and the counselling is inforrned by integrative theory and practice. Publ1¢ Benefit Statement The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charily should undertake. Orchard Counselling fills a critical gap in the provision of counselling in the surroLJnding areas of Oxfordshire and West Berkshire. Those who benefit from our services are either beyond the capacity of primary care or 'nol ill enough, for secondary care services. We work wilh 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 lo address longer term and deeper-sealed difriculties and be supported in finding a way through. All plans for the future of OC are based on extending the public benefit lo an even wider client base. Achievements and performance During the past year OC has continued to provide a valuable counselling service lo the local community and surrounding areas, offering a hybrid service working hard lo make sure clients and stsff are kept safe. The trustee board continued lo work hard together lo implemsnt changes for the benefit of the organisalion, updating our online systems and looking al ongoing Changes needed lo Continue the good work. We maintsined our BACP Accredited Ststus and made updates to our policies, fundraising and marketing. CLINICAL LEAD REPORT Orchard Counselling continues to seNe the community in Oxfordshire, Wiltshire and West Berkshire and surrounding villages, welcoming new members into our counselling community. OC continues as a counselling service offering placements for a variety of students incorporating different modalib'es. Our clinical team consisted of the following.. 3 qualified counsellors 12 volunteer supervised clinical placements 3 fortnightly supervision groLJPS DATA REPORT Client Intake Forms Completed.- 100 (compared to 66 - 211221 ClientAssessments Cornpleled= 65 (compared to 64 - 211221 ORCHARD COUNSELLING TRUSTEES REPORT 1ST SEPTEMBER 2022- 31ST AUGUST 2023 Tol81 Clients for Counselling in the year.. 81 (compared lo 64- 211221 ORCHARD COUNSELLING TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 DONATIONS & FUNDRAISING We would truly like to thank, and gratefully acknowledge donations from many individuals, Members and Friends together with Ihe following Trusts, Churches and the other Organisations. We received a total of £10,100 in Donations and Grants from a number of different charitable trusts and grant%iving bodies. FINANCIAL REVIEW This is only the second operational year that Orchard Counselling have been concentrating on Iheir core counselling services for the Wanta9e, Oxford community. Therefore, given that this is a relatively new operation the income of £49,166 is encouraging and bodes well for the future. Operational expenses were £52,810 for the year, with the majority of this going towards staff, adminislralion and rental costs. Therefore, expenses were kept lo a minimum by keeping a tight ship and having just a few enthusiastic and productive staff. In conclusion, having an operational profit of just -£3,644 in the second year of operation gives the charity a positive outlook for the future in being able to maintain quality counselling serVI￿S in a SLJStainable way It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained al a level equivalent lo 6 month's expenditure. The trustees consider that reserves al this Isvel will miligal8 against the event of a significant drop in funding, they will be able lo Continue the ¢harily's Current activities while consideration is given to ways in which additional funds may be raised. As of 31 st 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 IcK)king at ways to fundraise. The Iruslees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place lo reduce the exposure lo major risks as far as is reasonably possible given the current economic climate. Structure, govemance 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 M¢Nally M O'Brien N Muir The trustees, report was approved by the Board of Trustees. M O'BrBO Sep 2024 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 ALJgust 2023. Rèsponsibilitiès and basis of rèport 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 Ithe 2011 Acll. I report in respect of my examinalion of the charity's financial stalements 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 14515llbl of the 2011 Act. Independent examiner's statement Your attention is drawn lo the fact that the charity has prepared financial State￿entS in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Fin8n¢i81 Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 in preference to the Accounting and Reporting by Charities". Statement of Recommendèd Practicè iSSU8d on 1 April 2005 which is r8ferred to in thè extant ￿gUlationS but has now been withdrawn. l understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally AC￿pted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confimi that no matters have come lo my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act.. or the financial stalements do not accord with those records., or the financial slalements do not comply with the applicable requirements concerning the form and conlenl of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the 8ccounts give 8 true and fair view which is not a matter considered as part of independent examin8ti0n. I have no concems and have come across no other matters in connection with the examination lo which attention should be drawn in this report in ordtrr to enable a proper understanding of the financial statements lo be rea¢hed. Anna Chapman FCA Chapman Worth Limited 2 The Old Estste 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 2023 Unrèstrlcted funds 2023 Total 2022 Notes Income from- Donations and legacies Charitable activities 2,002 47,164 2,107 22,492 Totsl income 49,166 24,599 enditure on.. Charitable activities 52,810 49,561 Net expenditure for the yearl Net movement in funds 13,6441 124,9621 Fund balances at 1 September 2022 33,571 58.533 Fund balances at 31 August 2023 29,927 33,571 The statement of financial activities includes all gains and losses recognised in the year. 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 ASAT31 AUGUST2023 2023 2022 Notes Fixed assets Tangible assets $34 1,408 Current assets Debtors Cash at bank and in hand 10 36 30,886 125 32,938 30,922 33,063 Creditors: amounts falling due within one year 11 11,5291 19001 Net current assets 29,393 32,163 Totsl assets le$$ current Ilabllltles 29,927 33,571 Incom• funds Unrestricted funds 29,927 33,571 29,927 33,571 Th8 financial statémants wèré approvéd by thè Trust88s on M O'Brien Chalr 30 Sep 2024 ORCHARD COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023 A¢¢ountlng pollcles Charity infomiation Orchard Counselling is a Charitable Incorporated Organisation. 1.1 Aecountlng convèntion The financial statements have been prepared in accordance with the charity's Igoverning documenll, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. I"FRS 102,1 and the Charities SORP Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. leffeclive 1 January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The fin8n¢ial slalements have departed from the Charities IA¢counls and Rttportsl Regulations 2008 only lo the extent required to provide a true and fair view. This departure has involved following the Ststement of Récommended 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 ststemenls are p￿pared in steding, which is the functional currency of the charity. Monetsry amounts in these financial statements are rounded to the ne8￿$t £. Th& financial stattrments have b&&n prepared under the historical cost convention. The principal accounting policios adoplod are sel out bg10w. 1.2 Charitable funds Unrestricted fLJnds are available for use at the discretion of the trustees in furtheran￿ of their ¢haritable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the reslricled funds are sel out in the notes lo the financial slatemenls. Endowment funds are subject to specific conditions by donors that the capitsl must be maintsined by the charity. 1.3 Incoming resources Income is recognised whsn the charity is legally enlilled lo il after any performance conditions have been met, the amounts Can be measured reliably, and it is probable that income will be re￿ived. Cash donations are recognised on receipl. Other donations are recognised once the charily 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 dislribulion, the amount is known, and receipt is expected. If the amount is not known, the legacy is Irealed as a contingent asset. ORCHARD COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2023 Accounting policies (Continued} 1.4 Resources expended Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit to third party, il is probable that a transfer of sconomic benefits will be required in settlernenl, and the amount of the obligation Can bo measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direcl costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to thal activity. Shared cosls 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 lime spent, and depreciation charges are allocated on the portion of the asset's use. Expenditu￿ is re¢ognised once there is a legal or ¢onslru¢tive obligation lo 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. Chariiable activities include expenditure associated with meeting the charitable objectives. Support costs are those functions that assist the work of the charity bul do not directly undertake charitable activities. Governance cost include those incurred in the governance of the charity and ils assets and are primarily associated with ¢onslilulional and statutory requirements. 1.5 Tanglblè fixèd assèts Tangible fixed assets are initially measured al cost and subsequently measured at cost or valuation, nel of depreciation and any impairment losses. Depreciation is re¢ognised $0 as to write off the Cost or valuation of assets less their residual values over their useful lives on the following bases.. Computers 25¥0 Straight line The gain or loss arising on the disposal of an asset is deterrllined as the differen￿ between the sale proceeds and the carrying value of the asset, and is recognised in the slalemenl of financial activities. 1.6 Impairm8nt of fixèd asssts Al each reporting end dale, the charity reviews the carrying amounts of its tangible assets lo determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the a5sel is estimated in order lo detemiine the exlenl of the impairment loss lif anyl. 1.7 Cash and cash •qulval&nts Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-term liquid investments with original malurilies 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 2023 Accounting policies (Continued} 1.8 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Sedion 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial insttumenls. Financial instruments are recognised in the charitys balance sheet when the charity be¢omes 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 lo set off the recognised amounts and there is an intention lo settle on a net basis or lo 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 al Ir8ns8clion price including trans8¢tion costs and are subsequently carried 81 8mortised Cost using the effective interest method unless the arrangement ¢onstitutes a financing transaction, where the transa¢tion is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classifi'ed as receivable within one year are not amortised. Bas1¢ flnan¢lal Ilabllltles Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constilules a financing transaction, where the debt instrument is measured al the present value of the future payments discounted al a market rale of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequtrnlly carried al amortised cost, using the effective interest ral& method. Trade creditors are obligations to pay for goods or sen/ices that have been acqLJired 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