Charity Registration No. 1160889 Charitable Incorporated Organisation No. CE003704
Orchard Counselling
Annual Report and Unaudited Financial Statements
Year Ending 31st August 2025
ORCHARD COUNSELLING
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | M O'Brien |
|---|---|
| N Garrido | |
| M Walls | |
| Charity number | 1160889 |
| Charitable incorporated | CE 003704 |
| Organisation number | |
| Principal address | Orchard House Partway |
| Wantage | |
| Oxfordshire | |
| OX12 9BU | |
| Independent examiner | Accounts On Us Ltd Suite 5, Crowood House |
| Gipsy Lane | |
| Swindon | |
| Wilts | |
| SN2 8YY |
ORCHARD COUNSELLING
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6 - 12 |
ORCHARD COUNSELLING
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 AUGUST 2025
The Trustees of Orchard Counselling (formerly known as Wantage Counselling & Training Centre) present their report and financial statements for the year ended 31 August 2025.
These financial statements have been prepared in accordance with the accounting policies set out in the notes to the financial statements and comply with the charity’s constitution, the Charities Act 2011, and the 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 on or after 1 January 2016.
Objectives and Activities
The object of Orchard Counselling is to:
"Support, heal and promote growth – for those facing challenges, in a safe, inclusive, affordable space."
Counselling is delivered by a team of fully qualified and supervised volunteer counsellors, supported by trainee counsellors working under equivalent levels of professional supervision. Orchard Counselling is a BACP Accredited Organisation and abides by the ethical framework and professional standards set by the British Association for Counselling and Psychotherapy . The therapeutic approach is integrative, drawing on a range of theories and practices to meet the diverse needs of clients.
Public Benefit Statement
The trustees have paid due regard to the Charity Commission’s guidance on public benefit when reviewing Orchard Counselling’s aims and planning future activities.
Orchard Counselling addresses a significant gap in mental health service provision within Oxfordshire, West Berkshire, and surrounding areas . Many of our clients fall outside the thresholds for NHS mental health support—either not qualifying for secondary services or having needs too complex for short-term primary care options. In contrast to time-limited models of support, Orchard Counselling offers open-ended counselling , enabling clients to work through longer-term and deeply rooted issues at their own pace.
The trustees remain committed to extending this public benefit and increasing accessibility to those in need of sustained and supportive counselling services.
Achievements and Performance
During the year, Orchard Counselling continued to provide high-quality counselling services to the local community and beyond, maintaining a hybrid model of delivery to support client and staff safety.
The Board of Trustees actively engaged in improving organisational infrastructure. This included updating online systems, reviewing governance practices, and refining key operational areas such as fundraising, marketing, and policy updates . We are pleased to confirm that we successfully maintained our BACP Accredited status , reflecting our ongoing commitment to clinical excellence and ethical practice.
Clinical Lead Report
Orchard Counselling remains a vital therapeutic resource across Oxfordshire, Wiltshire, and West Berkshire , extending our reach to rural and underserved areas. The service continues to welcome new members into our counselling community and remains committed to supporting the development of emerging practitioners through clinical placements.
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ORCHARD COUNSELLING
TRUSTEES' REPORT (Continued)
FOR THE YEAR ENDED 31 AUGUST 2025
We offer placements to student counsellors from a variety of training backgrounds, reflecting a broad range of therapeutic modalities. This approach not only supports the profession but also ensures a rich and diverse service offering for clients.
During the reporting period, the clinical team comprised:
3 Qualified Counsellors
16 Volunteer Supervised Placement Counsellors
3 Fortnightly Supervision Groups
These professionals uphold the high standards of care Orchard Counselling is known for, contributing to the emotional well-being of our community and the development of future practitioners.
DATA REPORT
Client Intake Forms Completed: 142 (compared to 153 - 23/24) Client Assessments Completed: 49 (compared to 56 - 23/24) Total Clients for Counselling in the year: 56 (compared to 61 - 23/24)
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ORCHARD COUNSELLING
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
DONATIONS & FUNDRAISING
We would like to express our heartfelt thanks and deep appreciation to the many individuals, Members, and Friends who have supported us throughout the year. We are also incredibly grateful to the following Trusts, Churches, and other Organisations for their generosity and commitment to our work.
During the year, Orchard Counselling received a total of £5,869 in Donations and Grants from various charitable trusts and grant-giving bodies. These funds have played a vital role in enabling us to continue providing accessible and affordable counselling services to the community.
During this financial year, Orchard Counselling continued to focus on delivering core counselling services to the communities in and around Wantage and Oxford. The organisation has faced ongoing financial pressures, which have required significant strategic reconsideration.
In response to these challenges, the trustees developed a new plan aimed at improving the charity’s long-term sustainability. A key component of this plan involved addressing the substantial cost burden associated with 'Orchard House'. Recognising the unsustainable nature of this expense, the charity has begun exploring alternative premises that would reduce overheads without compromising service delivery.
Operational costs remained centred around staffing, administration, and premises, with the team continuing to operate with dedication and efficiency despite resource limitations. The financial difficulties experienced this year have highlighted the need for continued adaptation and proactive decision-making.
Efforts to strengthen the charity’s income base are ongoing. Maintaining BACP accreditation remains a priority, as does refining internal systems and the overall client experience. The trustees are also pursuing opportunities to recruit a dedicated fundraiser to support income generation moving forward.
The board has reviewed the main risks facing the charity and remains confident that reasonable steps have been taken to manage them, even in a challenging economic climate. Recruitment efforts to expand and strengthen the board of trustees are also in progress.
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:
M O'Brien N Garrido M Walls
The trustees' report was approved by the Board of Trustees.
Maxine O’Brien
Chair
Dated:
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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 31st August 2025.
Responsibilities and Basis of Report
As the charity’s trustees, 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 on the financial statements in respect of my examination, which has been carried out under section 145 of the 2011 Act. In carrying out my examination, I have followed all applicable Directions issued 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 its financial statements in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), rather than the earlier SORP issued on 1 April 2005, which is referred to in current regulations but has since been withdrawn.
This approach has been adopted to ensure the financial statements present a true and fair view in line with Generally Accepted Accounting Practice effective for reporting periods commencing on or after 1 January 2015.
- I have completed my examination. Based on my review, no matters have come to my attention that give me cause to believe that, in any material respect:
accounting records were not kept in accordance with section 130 of the 2011 Act; or
the financial statements do not accord with the accounting records; or
the financial statements fail to comply with the applicable requirements concerning the form and content of accounts as set out in the Charities (Accounts and Reports) Regulations 2008, other than the requirement to provide a true and fair view (which is outside the scope of an independent examination).
- I have no concerns and have found no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the financial statements to be reached.
Accounts On Us Ltd Crowood House, Gipsy Lane Swindon Wilts, SN2 8YY
Dated:
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ORCHARD COUNSELLING
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2025
| Unrestricted | Total | ||
|---|---|---|---|
| funds | |||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: |
|||
| Donations and legacies | 2 | 5,869 | 646 |
| Charitable activities | 3 | 24532 | 37540 |
| Total income | 30,402 | 38,186 | |
| Expenditure on: |
|||
| Charitable activities | 4 | 31,529 | 51,798 |
| Net expenditure for the year/ | |||
| Net movement in funds | (1,127) | (13,612) | |
| Fund balances at 1 September 2024 | 16,88 4 |
30,496 | |
| Fund balances at 31 August 2025 | 15,757 | 16,884 |
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.
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ORCHARD COUNSELLING
STATEMENT OF FINANCIAL POSITION
AS AT 31st AUGUST 2025
2025 |
2024 |
|||||
|---|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | ||
| Fixed assets | ||||||
| Tangible assets | 9 | 301 | 401 | |||
| Current assets | ||||||
| Debtors | 10 |
- | 36 | |||
| Cash at bank and in hand | 16,152 | 16,152 | 17,227 | 17,263 | ||
| Creditors: amounts falling due within | ||||||
| one year | 11 |
(695) | (780) | |||
| Net current assets | 15,457 | 16,483 | ||||
| Total assets less current liabilities | 15,757 | 16,884 | ||||
| Income funds | ||||||
| Unrestricted funds | 15,757 | 16,884 |
The financial statements were approved by the Trustees
Myfanwy Walls Chair
Date
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ORCHARD COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 AUGUST 2025
1. Accounting Policies
Charity Information
Orchard Counselling is a Charitable Incorporated Organisation (CIO), operating in accordance with its governing document and the applicable regulations.
1.1 Accounting Convention
The financial statements have been prepared in accordance with the charity’s governing document, the Charities Act 2011, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities SORP (Statement of Recommended Practice) for accounting periods beginning on or after 1 January 2019. Orchard Counselling 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 necessary to provide a true and fair view. This departure has involved following the updated Charities SORP applicable to FRS 102 rather than the earlier SORP referenced in the Regulations, which has now been withdrawn.
The financial statements are prepared in sterling, the charity’s functional currency, and monetary amounts are rounded to the nearest pound (£).
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 funds available for use at the discretion of the trustees in furtherance of the charity’s objectives.
-
Restricted funds are subject to specific conditions imposed by donors or grant-making bodies as to their use. Details of the purposes and usage of restricted funds are provided in the notes to the financial statements.
-
Endowment funds are funds where the capital must be maintained in accordance with the donor’s wishes, and only the income may be used for the charity’s purposes.
1.3 Incoming Resources
Income is recognised when:
-
The charity has entitlement to the income;
-
Any performance conditions attached to the income have been met;
-
The amount can be reliably measured;
-
It is probable that the income will be received.
Cash donations are recognised on receipt. Other donations are recognised when notified, unless performance conditions require deferral. Gift Aid income is recognised at the time of the donation.
Legacies are recognised on receipt, or earlier if:
-
Notification has been received of an impending distribution.
-
The amount is measurable; and
-
Receipt is probable.
-
Where a legacy is probable but cannot be reliably measured, it is treated as a contingent asset.
1.4 Resources Expended
Expenditure is recognised when:
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ORCHARD COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 AUGUST 2025
-
There is a legal or constructive obligation to make a payment;
-
The payment is probable; and
-
The amount can be measured reliably.
Expenditure is classified by activity:
-
Direct costs are allocated directly to the relevant activity.
-
Shared and support costs are allocated across activities on a reasonable and consistent basis, such as usage or staff time.
-
Governance costs include all costs associated with constitutional, legal, and statutory requirements.
1.5 Tangible Fixed Assets
Tangible fixed assets are initially recognised at cost and subsequently measured at cost less accumulated depreciation and impairment losses.
Depreciation is charged on a straight-line basis over the asset’s useful life as follows:
- Computers – 25% per annum (Straight Line)
Gains or losses on disposal are calculated as the difference between sale proceeds and the asset’s carrying amount and are recognised in the Statement of Financial Activities (SOFA).
1.6 Impairment of Fixed Assets
At each reporting date, the charity assesses whether there is any indication of impairment of tangible fixed assets. If such indication exists, the recoverable amount of the asset is estimated, and an impairment loss is recognised where appropriate.
1.7 Cash and Cash Equivalents
Cash and cash equivalents include:
-
Cash in hand
-
Bank deposits repayable on demand
-
Other short-term, highly liquid investments with original maturities of three months or less
Bank overdrafts are included in borrowings within current liabilities.
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ORCHARD COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 AUGUST 2025
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 a party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, only when there is a legally enforceable right to offset 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, including debtors , cash , and bank balances , are initially measured at their transaction price (including transaction costs). They are subsequently measured at amortised cost using the effective interest method, unless the arrangement constitutes a financing transaction , in which case the asset is measured at the present value of future receipts , discounted at a market rate of interest.
Financial assets expected to be received 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 , in which case the liability is measured at the present value of future payments , discounted at a market rate of interest.
Debt instruments are subsequently measured at amortised cost , using the effective interest method .
Trade creditors are obligations to pay for goods or services acquired in the ordinary course of business. These are classified as current liabilities if payment is due within one year or less. If payment is due after more than one year, they are classified as non-current liabilities .
Trade creditors are initially recognised at transaction price and are subsequently measured at amortised cost using the effective interest method.
Derecognition of Financial Liabilities
Financial liabilities are derecognised when the charity’s contractual obligations are discharged, cancelled, or expire.
2 Income from donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2025 | 2024 | |
| £ | £ | |
| Donations and gifts | 5,869 | 646 |
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ORCHARD COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 AUGUST 2025
| 3 | Charitable activities | ||||
|---|---|---|---|---|---|
| Counselling income |
Training income |
Total | Total | ||
| 2025 | 2025 | 2025 | 2024 | ||
| £ | £ | £ | £ | ||
| Sales within charitable activities | 30,402 | 30,402 | 27,686 | ||
| Performance related grants | 10,500 | ||||
| 30,402 | 30,402 | 38,186 |
4 Charitable activities
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Depreciation and impairment | 100 | 134 |
| Charitable expenditure | 21,428 | 35,073 |
| Share of support costs (see note 5) | 9,091 | 9,939 |
| Share of governance costs (see note 5) | 6,436 | 6,786 |
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ORCHARD COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 AUGUST 2025
5 Support costs
| Support Costs |
Governanc e Costs |
2025 | 2024 | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Rent | 7,189 | 7,189 | 7.000 | |
| Cleaning | 150 | 150 | 180 | |
| Computer and Internet Utilities | 1,091 | 1,091 | 1,331 | |
| Insurance Office supplies | 456 | 456 | 5,377 | |
| Advertising | 35 | 35 | 421 | |
| Subscriptions | 339 | 339 | 445 | |
| Telephone Miscellaneous | 363 | 363 | 489 | |
| Postage and Stationery | 365 | 365 | 65 | |
| Independent examination fees | 1,010 | 1,010 | 1,596 | |
| Legal and professional | 70 | 70 | 5,190 | |
Governance costs include payments to the accountants of £695 (2024 £780) for the independent examination.
6 Employees
The average monthly number of employees during the year was:
2025 |
2024 |
|
|---|---|---|
| Number | Number | |
| Total | 0 | 0 |
7 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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ORCHARD COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 AUGUST 2025
| 8 | Tangible fixed assets | ||||
|---|---|---|---|---|---|
| Computers | |||||
| Cost | £ | ||||
| At 1 September 2024 | 3,497 | ||||
| At 31 August 2025 | 3,497 | ||||
| Depreciation and impairment | |||||
| At 1 September 2024 | 3,096 | ||||
| Depreciation charged in the year | 100 | ||||
| At 31 August 2025 | 3,196 | ||||
| Carrying amount | |||||
| At 31 August 2025 | 301 | ||||
| At 31 August 2024 | 401 | ||||
| 10 | Debtors | ||||
| 2025 | 2024 | ||||
| Amounts falling due within one year: | £ | £ | |||
| Prepayments and accrued income | 0 | 0 | |||
| 11 | Creditors: amounts falling due within one year | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Accruals and deferred income | 695 | 780 | |||
| 12 | Unrestricted funds | ||||
| The unrestricted funds of the charity comprise the unexpended balances of donations and grants | which are | ||||
| not subject to specific conditions by donors and grantors as to how they may be used.These include | |||||
| designated funds which have been set aside out of unrestricted funds by the trustees for specific | purposes. | ||||
| At 1st September 2024 |
Incoming resources |
Resources expended |
At 31st August 2025 |
||
| £ | £ | £ | £ | ||
| General funds | 16,844 | 30,402 | (31,529) | 15,757 |
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ORCHARD COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 AUGUST 2025
| 12 | Unrestricted funds | (Continued) | |||
|---|---|---|---|---|---|
| Previous year: | At 1st September 2024 |
Incomin g resources |
Resources expended |
At 31st August 2025 |
|
| £ | £ | £ | £ | ||
| General funds | 30,496 | 38,186 | (51,798) | 16,884 |
13 Related party transactions
There were no disclosable related party transactions during the year 2026
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