Tor Support Services Annual Report 2023-2024
Chair of Trustees of Tor Support Services
This financial year has been one of steady expansion and consolidation for Tor Support with a growth in client numbers and happily an increase in our funding levels. There is a continuing need for mental health support for children and young people. According to the government report Mental Health of Children and Young People in England, 2023 about 1 in 5 children and young people between the ages of 8 and 25 have a probable mental disorder. Concerns around bullying, particularly on-line, climate change, health and family poverty were among the issues identified in this report. New statistics from NHS England show that more than a quarter of a million children and young people are still waiting for mental health support after being referred to the statutory Children and Young People’s Mental Health Services (CYPMHS) in 2022-23 .
This national picture is reflected in the cases we see at Tor Support. Over this year we have supported 205 clients and it is concerning to hear that the counsellors feel that there is an increased level of need with high levels of suicidal ideation and self-harm. There continues to be an increase in growth in the numbers of primary aged children being referred to us.
We had significant changes to the office administration staff at the beginning of the year with Debbie Andrews, our long term co-ordinator leaving this role, and concentrating on her other role as a supervisor. I want to thank Debbie very much for all her hard work over many years and in particular through the tough times of the pandemic. We are very glad that she remains part of the Tor Support Family.
Nicola Frost our Service Manager has worked very hard over the year and I and the trustees are very grateful for her dedication to the clients and the team. Her regular reports are very much appreciated as well as her innovative contributions to discussions concerning the direction of the service.
Mel Pike has stepped up into the role of non-clinical co-ordinator taking on most of the tasks that Debbie vacated as well as continuing with the administrative and the managerial role that she was already performing. As might have been predicted she has grasped this with both hands and is doing a great job.
Helen Seaton-Burn continues in her service co-ordinator role one day a week and has also taken on a lot of the initial assessments.
Both Nicola and Mel have taken on a safe-guarding roles as deputy designated safeguarding leads and they are supported in this by our designated safeguarding lead Helen Seaton-Burn and by our safeguarding trustee, Jane Lake.
Rachel Hirsch who is our trauma specialist counsellor took a year's sabbatical from counselling but continued with her role as supervisor. Whilst she was away Emma White stepped in to her shoes taking on some of the more complex clients and also doing some of the initial assessments of the clients previously done by Debbie.
Our other employee is Karen Hedges who is a specialist primary age counsellor and as mentioned before is dealing with an increasing number of referrals of children in this age group. Some of the
other counsellors have started seeing some of these younger children but Karen takes on the bulk of them and particularly the more complex cases and her expertise is very much appreciated.
As an organisation dependent on volunteers we have inevitably seen quite a lot of comings and goings amongst the volunteer counsellors who are often with us for relatively short periods during their training. During this time we said good-bye to Nicola Collinson, Devette Short, Julie Lloyd, Sally Parkins and Sharon Stevens. Patrycja Wojnarowska has been volunteering tirelessly throughout this period and I thank her for her commitment to us. Carey Ehrenberg volunteered for TSS for very many years - almost from the start but unfortunately due to family circumstances she has had to step down.
I would like to thank Carey especially, but also all the others who have given of their time and expertise over many years. We welcomed on board Madeline Bailey, Danielle O’Reilly, Justin Lewis and Mario Hall.
As well as employed and volunteer counsellors we retain the services of external independent practitioners (EIPs). These are trained counsellors - most of whom have volunteered with TSS in the past and now have independent practices and we buy in their services as required. I would like to thank Antonella Depetro, Nikki Ellis, Jackie Skinner, Julia Pearsall and Sonia Lee who have worked with us over this period.
We also have 2 external supervisors who support the counsellors in their work - Debbie Andrews and Emma Amara along with Rachel Hirsch who is our internal supervisor. This is a very important role and ensures that our counsellors practice safely and effectively within BACP guidelines. Thank you for their work.
Amongst the trustees we have had one very sad loss- Marilyn Livingstone who was our school liaison trustee unfortunately died in August 2023. Marilyn was extraordinary - huge energy, enthusiasm and a love of life. She is very much missed by all of us who came to know her.
We have however had 4 new trustees join in this period, very much strengthening the trustee board with their expertise. Kim Whittle who has experience in the charity sector is our new secretary, Dr Emma Sircar from Okehampton Medical Centre is the the Mental Health Lead for the local Primary Care Trust, Jane Lake is an expert in Safeguarding and Karrie-Ann Hancock is a deputy designated safe-guarding lead at Okehampton College and is now the school liaison lead and Vice-Chair of TSS.
The other trustees who remain with TSS are Tony Barker (Treasurer), Merv Scott (IT and GDPR Lead) Helene Cox and Anna Tooth (Joint fund raising lead). Thank you to them for all their hard work.
In the new financial year we have further developed the depth of our trustee group by taking on 4 further new trustees. Rachael Luxton is taking on an HR role, with Jacqui Cornish, Victoria Bunney and Sulina Tallack joining the fund-raising team as Anna has stepped down and Helene will later this year. With so many new trustees I believe this will give us an opportunity to reflect on what we do and how we do it and take on some new ideas.
Of course none of our work would be possible without our very generous funders. As our Tony, our treasurer, will detail in his report funding has been better this financial year and this is in large part due to the enormously hard work and dedication of Helene and Anna our fundraisers.
Our first thanks must go to Okehampton United Charities who have supported us through thick and thin, the good years and the bad and without whom it is doubtful we would still be functioning. I believe they, Okehampton Town Council and Okehampton Hamlets Parish Council, who are also long term supporters, can see the benefits that we can bring to our local young people and that by supporting us they are investing in the health of the future of the community.
Another notable and remarkable source of funds was from James Rowley’s treadmill-a-thon. Over 100miles on a treadmill in 24 hours and a grand total of over £4,500 was truly amazing. In addition this was matched by a further donation of £5,000 from Jan Jago from the SJP foundation. We are deeply grateful to both. The treasurer's report details all our other donors and our huge thanks goes to each and everyone of them.
Looking to the future I believe the priority for Tor Support is looking at ways of managing the waiting lists, particularly for the primary age children, so that waits for our service are not too long. We are aware that for many children and young people there are no other options for this kind of service open to them. We are always looking for ways to up-skill our counsellors and are keen to find new and innovative ways of developing the service.
Kathryn Vile Chair of Tor Support Services October 2024
- Financial report on the 2023 2024 operational year from the Treasurer
Grant aid received in response to bids made to individual funds remains our main source of income. Having come through two years in which expenditure outstripped income by considerable amounts, we started off the year in April 2023 with a total asset value of £38,977 of which £18,660 was held in an investment fund. In each of those two years Trustees had been faced with the difficult decision whether to reduce activity levels and costs or whether to carry on 'as normal' with the hope that fundraising would be more successful. The story of those two years is summarised in the figures shown below:
| Budget | Actual | Actual | Operating | |
|---|---|---|---|---|
| approved | expenditure | income | loss | |
| 2021-2022 | 81,000 | 81,028 | 45,784 | 37,125 |
| 2022-2023 | 100,748 | 101,814 | 81,709 | 21,754 |
Thankfully, fundraising efforts in 2023-2024 have been met with much greater success, and amounted to £87,526 in awards of grant aid, £21,074 generated by the Saturday counselling sessions in partnership with the North Dartmoor Primary Care Network (PCN) and £7,614 in sundry donations and other income; a grand total of £116,214.
The pie-chart below gives an indication of the balance between these income streams. Given that the income from the PCN arrangement needs to be set against the costs of operating the scheme, the chart illustrates how dependent Tor Support Services is on grant aid support from third-party funders. The Sundry other income includes the magnificent contribution of over £4,500 from sponsorship for James Rowley's 24-hour 'treadmill-a-thon'.
----- Start of picture text -----
Income generated and received
between
1 April 2023 and 31 March 2024
7%
18% Grant aid
PCN recharges
Sundry other income
75%
----- End of picture text -----
Organisations that were able to continue their support to us were Okehampton United Charities, Okehampton Town Council, Okehampton Hamlets Parish Council, the National Lottery in the guise of Awards for All, the Newby Trust, Devon County Council under a variety of guises, the Farringdon House School Trust, the Postcode Local Trust, the Albert Hunt Trust, South West Water and the Viscount Amory Trust.
In addition, grants were awarded by a significant number of new funders, namely the Woodward Charitable Trust, the Samela Charitable Trust, Devon Mental Health Alliance, VB Farms, SJP Foundation, Redrow Housing, the Norman Family Trust and the Brothers Trust. We are most grateful to all of them for their support.
Their various contributions are set out in the table below.
| Source Amount |
Source Amount |
Source Amount |
|---|---|---|
| Devon Community Foundation 1,966.00 |
||
| Farringdon House School Trust 5,898.00 |
||
| Received before 1 April 2023 7,864.00 |
||
| Viscount Amory Trust 1,000.00 |
||
| Okehampton Hamlets PC 500.00 |
||
| Okehampton United Charities 21,880.0 0 |
||
| Devon Community Foundation 5,000.00 |
||
| Devon Mental Health Alliance 647.49 |
||
| Okehampton Town Council 3,000.00 |
||
| Devon County Council Locality Budget 500.00 |
||
| Albert Hunt Trust 3,000.00 |
||
| Post Code Local Trust 14,468.0 0 |
||
| Awards for All 9,973.00 |
||
| Devon County Council Growing Communities Fund 1,000.00 |
||
| Samela Charitable Trust 1,000.00 |
||
| Woodward Charitable Trust 1,000.00 |
||
| VB Farms 5,000.00 |
||
| The Brothers Trust 5,000.00 |
| Newby Trust | 5,000.00 | 5,000.00 |
|---|---|---|
| South West Water | 1,808.45 | |
| SJP Foundation | 5,000.00 | |
| Redrow Housing | 1,250.00 | |
| Norman Family Trust | 1,500.00 | |
| Received in the operational year to 31 March 2024 |
87,526.94 | |
| Grand total | 95,390.94 |
As usual, expenditure was mainly on the core service delivery costs of our staff salaries and payments made to our External Independent Practitioners (EIPs) for conducting counselling sessions as can be seen in the pie chart below.
----- Start of picture text -----
Expenditure between 1 April 2023
and 31 March 2024
0% [7%] Staff costs
2% [2%]
EIP costs
Travel
Training
27% Depreciation
Other costs
62%
----- End of picture text -----
With the year having recorded a very welcome return to an operating surplus, at the end of March 2024 our total assets had recovered to £63,702 which represents a much healthier basis on which to plan our activity level.
The Trustees have, as always, paid due regard to the Charity Commission's guidance on public benefit when deciding on the appropriateness of expenditure on particular activity. The financial records for Tor Support Services have been subject to external examination by Westcotts
(Chartered Accountants) and are deemed to be a true and fair reflection of the finances. A full copy of their report can be found on our website at www.torsupportservices.org.uk.
Tony Barker Treasurer Trustee October 2024
Service Managers Report 2023-2024
2023-24 has been a year of both consolidation and continued growth at Tor Support Services (TSS). Consolidation as we have continued to work in and acclimatise to our new premises, enjoying all the facilities they offer, and growth as we see staffing changes and client numbers increase.
Our office suite continues to serve us well, with our well-fitted counselling rooms, and we are able to provide a good stock of practical resources to our counsellors, including craft materials, masks, salt jars etc. We have a wide collection of art work and sculptures (clay and foam) created by all ages of clients, making our counselling rooms welcoming and personal.
We continue to offer a course of eight sessions to every one of our clients, with an additional initial assessment meeting for our secondary age and above clients and a parent/counsellor meeting for primary age and Saturday PCN referrals. Our core offering of free counselling remains unchanged for all our clients.
On a positive note, both our primary and secondary waiting lists have remained open for the entirety of the year with no closures, although the number of clients waiting has remained high for both. TSS has been able to keep the lists open due to management of its counselling capacity by facilitating additional counsellors to work with age 10 clients and enhancing capacity through recruitment of placement counsellors.
At the beginning of the year there were some changes to the staff roles at TSS following the departure of Debbie Andrews, one of our long standing Joint Service Co-ordinators. We extend our thanks to Debbie for all her hard work over the years. In addition, one of our staff counsellors, Rachel Hirsch, made the decision to take a sabbatical from her role for the year. In response, the Service Manager worked with the Trustees to identify the key staffing priorities for Tor. As a result, we recruited one new staff counsellor, Emma White, an experienced counsellor adept at working with trauma. TSS also promoted Mel Pike to the new role of Non-Clinical Co-ordinator with increased working hours to take on the additional administrative tasks and work alongside our remaining Service Co-ordinator.
To further facilitate our counsellors and ensure coverage also the entire working week, Nicola Frost (Service Manager) and Mel Pike both undertook their Level 3 Safeguarding training. This enhances our safeguarding capability, with Helen Seaton-Burn remaining as Designated Safeguarding Lead.
In addition, in November, TSS agreed the renewal of its contract with North Dartmoor Primary Care Network for the provision of two counsellors for four hours each on Saturdays at Castle Ham Lodge. This provision has enhanced our capacity across the wider PCN area and secured an income stream for the charity.
Figures for 2023-24 are given below – figures for 2022-23 are given in brackets where applicable:
During this financial year, we received a total of 256 (234) referrals – a 9.4% increase. Of these, we have worked with 205 (182) clients within the year. The age range of clients was 74 (71) aged 5-10, 153 (137) aged 11-15, 21 (22) aged 16-18 and 8 (4) between 19 and 25. This data demonstrates both the increase in total number of referrals and the sustained number of primary age referrals. Anecdotally, we have noted an increase in the level of need across all our clients during this period.
In this year, 63% (59%) of our clients were students at Okehampton College, 29% (30%) from primary schools, with the remaining 8% (11%) either no longer in education, home schooled or at another secondary school.
The top five presenting issues for secondary age and above clients were anxiety/stress (94%), anger (75%), self-esteem (71%), family (70%) and school/academic (63%). 22% of clients presented stating they had suicide ideation and nearly a quarter (24%) presented with self-harm.
Post counselling analysis shows that 77% of clients reported an improvement in their overall wellbeing following counselling. We can also see that 90% of clients agreed with the statement ‘The counsellor helped me to understand my situation and my feelings’, 97% would recommend counselling to their friends and 98.5% agreed that ‘I understood that what I said to the counsellor would be confidential unless I was at risk’. In addition, 58% agreed that they felt more able to cope at school since having counselling and 60% agreed that family relationships have improved. Two comments we received were ‘Being able to talk openly, nice people, feeling of confidentiality ’and ‘I’m really glad I attended, I’ve had a very positive experience’.
Nicola Frost
Service Manager
October 2024
Charity registration number: 1163407
Tor Support Services
Annual Report and Financial Statements for the Year Ended 31 March 2024
Tor Support Services Contents (continued)
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 20 |
Tor Support Services
Reference and Administrative Details
Trustees
Kathryn Vile Anthony Barker Dr Emma Sircar Mervin Scott Kim Whittle Jane Lake Bernie Hachipuka Helene Cox Karrie-Anne Hancock Anna-Marie Tooth
Charity Registration Number
1163407
Principal Office
Okehampton College 20 Mill Road Okehampton EX20 1PW
Independent Examiner
Westcotts (SW) LLP Independent Examiner Timberly South Street Axminster Devon EX13 5AD
Page 1
Tor Support Services
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2024.
Structure, governance and management
Nature of governing document
Tor Support Services is a Charitable Incorporated Organisation (since September 2015) but has been a registered charity since November 2011. The charity is managed by its Trustee Board of 10.
Recruitment and appointment of trustees
Where it is deemed that the Board of Trustees needs to be supplemented to fill specific skills gaps, invitations to apply to join the Board are placed on the website and elsewhere. Applicants are required to submit a formal application form and those deemed to be worth pursuing are interviewed by two Trustees prior to being invited to be in attendance at a full meeting of Trustees. This provides an opportunity for dialogue between the applicant(s) and the Trustees and permits the applicant(s) to judge whether they wish to proceed with their application or not. At the end of the meeting, the Trustees vote on whether the applicant(s)' membership of the Board should be approved or not.
Induction and training of trustees
Trustees are inducted and trained in accordance with charity commission guidance.
Risk management
Internal risks
Risks to which the charity is exposed are regularly reviewed by the Trustees and steps taken as necessary to mitigate these.
Internal risks are minimised by procedures which require authorisation of all transactions and projects and a system of regular supervision and appraisal to ensure consistent quality of delivery of all operational aspects of the charitable company.
Objectives and activities
Objects and aims
Tor Support Services provides a confidential counselling, information and advice service for children and young people between the ages of 5 and 25 and their families from our base at the community hub at Okehampton College.
Our counselling services is provided with a mixture of paid staff and volunteers with each counsellor receiving regular clinical supervision from a paid supervisor. Each child and young person requiring counselling is assessed by our co-ordinator who will explore initial presenting issues and assign the CYP to the most appropriate counsellor. We are members of the British Association of Counselling and Psychotherapy and adhere to its framework in the delivery of our service.
Our staff and volunteers are enhanced DBS checked every three years and all are required to complete Level 3 Safeguarding.
Page 2
Tor Support Services
Trustees' Report (continued)
Objectives, strategies and activities
2023-24 has been a year of both consolidation and continued growth for TSS. Consolidation as we have continued to work in and acclimatise to our new premises, enjoying all the facilities they offer, and growth as we see staffing changes and client numbers increase.
Our office suite continues to serve us well, with our well-fitted counselling rooms, and we are able to provide a good stock of practical resources to our counsellors, including craft materials, masks, salt jars etc. We have a wide collection of art work and sculptures (clay and foam) created by all ages of clients, making our counselling rooms welcoming and personal.
We continue to offer a course of eight sessions to every one of our clients, with an additional initial assessment meeting for our secondary age and above clients and a parent/counsellor meeting for primary age and for clients referred within the North Dartmoor Primary Care Network (PCN) arrangement. Our core offering of free counselling remains unchanged for all our clients. The arrangement with the PCN to provide counselling services to clients on Saturdays during the school year which started in November 2022 has been working well and the contract for that arrangement was renewed in November 2023.
As a positive note, both our primary and secondary waiting lists have remained open for the entirety of the year with no closures, although the number of clients waiting has remained high for both. TSS has been able to keep the lists open due to management of its counselling capacity by facilitating additional counsellors to work with age 10 clients and enhancing capacity through recruitment of placement counsellors.
At the beginning of the year there were some changes to the staff roles at TSS following the departure of Debbie Andrews, one of our long standing Joint Service Co-ordinators. We extend our thanks to Debbie for all her hard work over the years. In addition, one of our staff counsellors, Rachel Hirsch, made the decision to take a sabbatical from her role for the year. In response, the Service Manager worked with the Trustees to identify the key staffing priorities for the service. As a result, we recruited one new staff counsellor, Emma White, an experienced counsellor adept at working with trauma. TSS also promoted Mel Pike to the new role of Non-Clinical Co-ordinator with increased working hours to take on the additional administrative tasks and work alongside our remaining Service Co-ordinator.
To further facilitate our counsellors and ensure coverage also the entire working week, Nicola Frost (Service Manager) and Mel Pike both undertook their Level 3 Safeguarding training. This enhances our safeguarding capability, with Helen Seaton-Burn remaining as Designated Safeguarding Lead.
Figures for 2023-24 are given below – figures for 2022-23 are given in brackets where applicable:
In the year from 1 April 2023 to 31 March 2024, we received a total of 256 (234) referrals – a 9.4% increase. Of these, we will work with 205 (182) clients. The age range of clients was 74 (71) aged 5-10, 153 (137) aged 11-15, 21 (22) aged 16-18 and 8 (4) between 19 and 25. This data demonstrates both the increase in total number of referrals and the sustained number of primary age referrals. Anecdotally, we have noted an increase in the level of need across all our clients during this period.
In this year, 63% (59%) of our clients were students at Okehampton College, 29% (30%) from primary schools, with the remaining 8% (11%) either no longer in education, home schooled or at another secondary school.
Page 3
Tor Support Services
Trustees' Report (continued)
The top five presenting issues for secondary age and above clients were anxiety/stress (94%), anger (75%), self-esteem (71%), family (70%) and school/academic (63%). 22% of clients presented stating they had suicide ideation and nearly a quarter (24%) presented with self-harm.
Post counselling analysis shows that 77% of clients reported an improvement in their overall wellbeing following counselling. We can also see that 90% of clients agreed with the statement ‘The counsellor helped me to understand my situation and my feelings’, 97% would recommend counselling to their friends and 98.5% agreed that ‘I understood that what I said to the counsellor would be confidential unless I was at risk’. In addition, 58% agreed that they felt more able to cope at school since having counselling and 60% agreed that family relationships have improved. Two comments we received were ‘Being able to talk openly, nice people, feeling of confidentiality’ and ‘I’m really glad I attended, I’ve had a very positive experience’.
Public benefit
In planning our activities for the year we have kept in mind the Charity Commission guidance on public benefit.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Financial review
In contrast to the two previous years, in which expenditure exceeded income by £35,244 and by £20,105, fundraising in 2023-2024 was much more successful. A total of £116,214 income was generated against total expenditure of £91,931 - a surplus of £24,283, which has made a welcome and timely addition to our accumulated fund.
Policy on reserves
As at 31 March 2024, the charity had reserves totalling £63,702 of which £23,791 is unrestricted. This level of unrestricted reserves equates to approximately three months of overall expenditure. The trustees believe that the unrestricted reserves held are adequate to enable the charity to continue but endeavour to increase the level of unrestricted reserves.
Plans for future periods
Aims and key objectives for future periods
The trustees will continue to achieve the objectives of the charity and look to increase incoming resources.
Trustees and officers
During 2023-2024 the Board of Trustees changed with the sad and untimely death of Marilyn Livingstone in July 2023 and the resignation after many years of service of Karen Nolan in October 2023. New appointments of Emma Sircar, Jane Lake, and Kerrie-Ann Hancock and Bernice Hachipuka were made in April, June and October 2023 respectively. As at 31 March 2024, the Board comprises: Kathryn Vile (Chair), Kim Whittle (Secretary), Tony Barker (Treasurer), Helene Cox, Bernice Hachipuka, Kerrie-Ann Hancock, Jane Lake, Mervin Scott, Emma Sircar and Anna-Marie Tooth.
Page 4
Tor Support Services
Trustees' Report (continued)
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities 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 of the charity for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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 Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity 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 governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Kathryn Vile Trustee
......................................... Anthony Barker Trustee
Page 5
Tor Support Services
Independent Examiner's Report to the trustees of Tor Support Services
I report to the trustees on my examination of the accounts of Tor Support Services for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of Tor Support Services you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Tor Support Services's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to 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 Tor Support Services as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting 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 accounts to be reached.
...................................... Robyn Gifford-England ACA Westcotts (SW) LLP Independent Examiner Timberly South Street Axminster Devon EX13 5AD
Date:.............................
Page 6
Tor Support Services
Statement of Financial Activities for the Year Ended 31 March 2024
| Unrestricted funds Restricted funds Total 2024 Total 2023 |
Unrestricted funds Restricted funds Total 2024 Total 2023 |
|---|---|
| Note £ £ £ £ |
|
| Income and Endowments from: | |
| Donations and legacies 2 |
35,911 58,129 94,040 80,137 |
| Charitable activities 3 |
- 21,075 21,075 1,058 |
| Investment income 4 |
1,099 - 1,099 514 |
| Total income | |
| 37,010 79,204 116,214 81,709 |
|
| Expenditure on: | |
| Charitable activities 5 |
(17,584) (74,347) (91,931) (101,814) |
| Total expenditure | |
| (17,584) (74,347) (91,931) (101,814) |
|
| Gains/losses on investment | |
| assets | - 442 442 (1,649) |
| Net income/(expenditure) | |
| 19,426 5,299 24,725 (21,754) |
|
| Net movement in funds | |
| 19,426 5,299 24,725 (21,754) |
|
| Reconciliation of funds | |
| Total funds brought forward | |
| 4,365 34,612 38,977 60,731 |
|
| Total funds carried forward 16 |
|
| 23,791 39,911 63,702 38,977 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 16.
The notes on pages 9 to 20 form an integral part of these financial statements. Page 7
Tor Support Services
(Registration number: 1163407) Balance Sheet as at 31 March 2024
| 2024 2023 |
|
|---|---|
| Note | £ £ |
| Fixed assets | |
| Tangible assets 11 |
167 303 |
| Investments 12 |
19,102 18,660 |
| 19,269 18,963 |
|
| Current assets | |
| Debtors 13 |
- 1,691 |
| Cash at bank and in hand 14 |
47,137 20,847 |
| 47,137 22,538 |
|
| Creditors: Amounts falling due within oneyear 15 |
|
| (2,704) (2,524) |
|
| Net currentassets | |
| 44,433 20,014 |
|
| Netassets | |
| 63,702 38,977 |
|
| Funds of the charity: | |
| Restricted income funds | |
| Restricted funds | 39,911 34,612 |
| Unrestricted income funds | |
| Unrestricted funds | 23,791 4,365 |
| Total funds 16 |
|
| 63,702 38,977 |
The financial statements on pages 7 to 20 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
.........................................
Kathryn Vile Trustee
......................................... Anthony Barker Trustee
The notes on pages 9 to 20 form an integral part of these financial statements. Page 8
Tor Support Services
Notes to the Financial Statements for the Year Ended 31 March 2024
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Tor Support Services meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Page 9
Tor Support Services
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
| Asset class | Depreciation method and rate |
|---|---|
| Equipment | 3 years |
Fixed asset investments
Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Page 10
Tor Support Services
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Financial instruments
Classification
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Recognition and measurement
Basic financial instruments are initially recorded at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where is is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
2 Income from donations and legacies
| Unrestricted | Unrestricted |
|---|---|
| funds Restricted Total |
|
| General funds 2024 |
|
| £ £ £ |
|
| Donations and legacies; | |
| Donations 14,911 - 14,911 |
|
| Grants, including capital grants; | |
| Grants received 21,000 58,129 79,129 |
|
| 35,911 58,129 94,040 |
|
| Unrestricted | |
| funds Restricted Total |
|
| General funds 2023 |
|
| £ £ £ |
|
| Donations and legacies; | |
| Donations 2,137 - 2,137 |
|
| Grants, including capital grants; | |
| Grants received 14,007 63,993 78,000 |
|
| 16,144 63,993 80,137 |
|
| 3 Income from charitable activities |
|
| Restricted Total |
|
| funds 2024 |
|
| £ £ |
|
| Charitable Activities | 21,075 21,075 |
Page 11
Tor Support Services
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
| Unrestricted | |
|---|---|
| funds Total |
|
| General 2023 |
|
| £ £ |
|
| Charitable Activities | 1,058 1,058 |
| 4 Investment income |
|
| Unrestricted | |
| funds Total |
|
| General 2024 |
|
| £ £ |
|
| Other income from fixed asset investments | 1,099 1,099 |
| 1,099 1,099 |
|
| Unrestricted | |
| funds Total |
|
| General 2023 |
|
| £ £ |
|
| Other income from fixed asset investments | 514 514 |
| 514 514 |
|
| 5 Expenditure on charitable activities |
|
| Unrestricted | |
| funds Restricted Total |
|
| General funds 2024 |
|
| Note | £ £ £ |
| Salaries & staff costs incl supervision | 9,173 47,876 57,049 |
| Memberships | - 285 285 |
| Travel/ volunteer expenses | 2,092 - 2,092 |
| Office costs - other | 3,344 - 3,344 |
| Training | 206 1,275 1,481 |
| Depreciation | 206 35 241 |
| Session resources | - 24,876 24,876 |
| Bank charges | 81 - 81 |
| Fundraising expenses | 241 - 241 |
| Insurance | 772 - 772 |
| Governance costs 6 |
1,469 - 1,469 |
| 17,584 74,347 91,931 |
Page 12
Tor Support Services
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
| Unrestricted | |
|---|---|
| funds Restricted Total |
|
| General funds 2023 |
|
| Note | £ £ £ |
| Salaries & staff costs incl supervision | 33,852 32,431 66,283 |
| Memberships | - 275 275 |
| Travel/ volunteer expenses | 2,234 - 2,234 |
| Office costs - other | 4,547 - 4,547 |
| Training | 630 - 630 |
| Depreciation | 755 - 755 |
| Session resources | - 25,310 25,310 |
| Bank charges | 362 - 362 |
| Fundraising expenses | 216 - 216 |
| Insurance | 529 - 529 |
| Governance costs | 623 50 673 |
| 43,748 58,066 101,814 |
Page 13
Tor Support Services
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
6 Analysis of governance and support costs
Support costs allocated to charitable activities
| Governance Total |
Governance Total |
||
|---|---|---|---|
| costs funds |
|||
| £ £ |
|||
| Charitable Activities | 1,469 1,469 |
||
| Total for 2023 | |||
| 514 514 |
|||
| Unrestricted funds General Restricted funds Total funds |
|||
| £ £ £ |
|||
| Legal fees | 1,019 - |
1,019 | |
| Other governance costs | 450 - |
450 | |
| Total for 2024 | 1,469 - |
1,469 | |
| Total for 2023 | 623 50 673 |
7
Net incoming/(outgoing) resources for the year include:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Depreciation of fixed assets | 241 | 755 |
8 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
9 Independent examiner's remuneration
| 9 Independent examiner's remuneration |
|
|---|---|
| 2024 | |
| £ | |
| Examination of the financial statements | |
| 650 |
Page 14
Tor Support Services
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
10 Taxation
The charity is a registered charity and is therefore exempt from taxation.
11 Tangible fixed assets
| 11 Tangible fixed assets |
|
|---|---|
| Furniture and equipment Total |
|
£ £ |
|
| Cost | |
| At 1 April 2023 | 2,265 2,265 |
| Additions | 105 105 |
| At 31 March 2024 | 2,370 2,370 |
| Depreciation | |
| At 1 April 2023 | 1,962 1,962 |
| Charge for theyear | 241 241 |
| At 31 March 2024 | 2,203 2,203 |
| Net book value | |
| At 31 March 2024 | 167 167 |
| At 31 March 2023 | 303 303 |
| 12 Fixed asset investments |
|
| 2024 2023 |
|
| £ £ |
|
| Other investments | 19,102 18,660 |
Page 15
Tor Support Services
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
| Other investments | |
|---|---|
| Listed investments Total |
|
| £ £ |
|
| Cost or Valuation | |
| At 1 April 2023 | 18,660 18,660 |
| Fair value movement | 442 442 |
| At 31 March 2024 | 19,102 19,102 |
| Net book value | |
| At 31 March 2024 | 19,102 19,102 |
| At 31 March 2023 | 18,660 18,660 |
| 13 Debtors |
|
| 2024 2023 |
|
| £ £ |
|
| Trade debtors | - 1,691 |
| 14 Cash and cash equivalents |
|
| 2024 2023 |
|
| £ £ |
|
| Cash at bank | 47,137 20,847 |
| 15 Creditors: amounts falling due within one year |
|
| 2024 2023 |
|
| £ £ |
|
| Trade creditors | 2,054 2,244 |
| Accruals | 650 280 |
| 2,704 2,524 |
Page 16
Tor Support Services
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
| 16 Funds |
|
|---|---|
| Other recognised Balance at |
|
| Balance at 1 Incoming Resources gains/(losse 31 March |
|
| April 2023 resources expended s) 2024 |
|
£ £ £ £ £ |
|
| Unrestricted funds | |
| General | |
| General Unrestricted Funds | 4,365 37,010 (17,584) - 23,791 |
| Restricted funds | |
| United Charities | 112 21,880 (21,992) - - |
| Investments held | 18,660 - - 442 19,102 |
| Awards for All | 3,785 9,973 (8,049) - 5,709 |
| Postcode Lottery Fund | 4,553 14,468 (19,021) - - |
| Farringdon House | 5,898 - (5,898) - - |
| Devon Community | |
| Foundation | 1,604 5,000 (6,604) - - |
| Primary Care Network | - 21,075 (9,847) - 11,228 |
| Newby Trust | - 5,000 (2,901) - 2,099 |
| South West Water | - 1,808 (35) - 1,773 |
| 34,612 79,204 (74,347) 442 39,911 |
|
| Total funds | |
| 38,977 116,214 (91,931) 442 63,702 |
Page 17
Tor Support Services
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
| Other recognised Balance at |
|
|---|---|
| Balance at 1 Incoming Resources gains/(losse 31 March |
|
| April 2022 resources expended s) 2023 |
|
£ £ £ £ £ |
|
| Unrestricted funds | |
| General | |
| General Unrestricted Funds | 30,397 17,716 (43,748) - 4,365 |
| Restricted funds | |
| United Charities | 7,187 11,146 (18,221) - 112 |
| Investments held | 20,309 - - (1,649) 18,660 |
| Awards for All | 2,838 9,814 (8,867) - 3,785 |
| Postcode Lottery Fund | - 18,692 (14,139) - 4,553 |
| Farringdon House | - 11,506 (5,608) - 5,898 |
| Foyle Foundation | - 5,000 (5,000) - - |
| Devon Community | |
| Foundation | - 3,835 (2,231) - 1,604 |
| PrimaryCare Network | - 4,000 (4,000) - - |
| 30,334 63,993 (58,066) (1,649) 34,612 |
|
| Total funds | |
| 60,731 81,709 (101,814) (1,649) 38,977 |
Page 18
Tor Support Services
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
The specific purposes for which the funds are to be applied are as follows:
The investment fund is restricted in that the capital can not be disposed.
Any income arising from the investments is available to be spent at the discretion of the trustees.
United Charities - this fund is for the cost of conducting counselling sessions.
Awards 4 All - this fund is for the cost of conducting counselling sessions.
Farringdon Trust - this fund is for the cost of conducting counselling sessions.
Devon Community Foundation - this fund is for the cost of conducting counselling sessions.
Foyle Foundation - this fund is for the cost of conducting counselling sessions.
Postcode Lottery Fund - this fund is for the cost of conducting counselling sessions.
Primary Care Network - this fund is used (a) to meet the costs of conducting counselling sessions on the 39 Saturdays each year that fall within school term time and (b) towards the general costs of conducting other counselling sessions throughout the year.
Newby - this fund makes a contribution towards the various costs of conducting counselling sessions.
South West Water - this fund is to be used for the purchase of items for inclusion in session resources.
17 Analysis of net assets between funds
| 17 Analysis of net assets between funds |
|
|---|---|
| Unrestricted Total funds at |
|
| funds Restricted 31 March |
|
| General funds 2024 |
|
| £ £ £ |
|
| Tangible fixed assets | 97 70 167 |
| Fixed asset investments | - 19,102 19,102 |
| Current assets | 26,398 20,739 47,137 |
| Current liabilities | (2,704) - (2,704) |
| Total net assets | |
| 23,791 39,911 63,702 |
|
| Unrestricted Total funds at |
|
| funds Restricted 31 March |
|
| General funds 2023 |
|
| £ £ £ |
|
| Tangible fixed assets | 303 - 303 |
| Fixed asset investments | - 18,660 18,660 |
| Current assets | 6,586 15,952 22,538 |
| Current liabilities | (2,524) - (2,524) |
| Total net assets | |
| 4,365 34,612 38,977 |
Page 19
Tor Support Services
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
18 Related party transactions
There were no related party transactions in the year (2023: none).
Page 20
Charity registration number. 1163407 Tor Support Services Annual Report and Financial Statements forthe Year Ended 31 March 2024 WESTCOTTS CHARTERID AC¢OUNTAVI7 & WIJSINES6 AOVIS%RS
Tor Support Servlcas Contsnts (continued) RefgrenGe and Administrative Dgtails Trustees, Report 2to5 IrKlependent Examinerfs ReF<Jrt statement of Financial Activit Balance Sheet Notes to the Flnanclal Ststements 9t020
Tor Support Servlces Reference and Admlnlstrative Details Trustees Kathryn Vile Anthony Barker Dr Emma Slrcar MeNin Scott Kim Whktt Jane Lake Bamie Hachipuka Hglene Cox Karrie-Anne Hancock Anna-marie Tth Charfty Reglstratlon Nurnber 11V3407 Principal ¢)ffice Okehampton College 20 Mill Road Okehamplon EX20 1 PW Indendent Examlner Westcotts ISW) LLP Independent Examiner Timberly Soulh Street Axmin5ter EX13 SAD Page 1
Tor Support Servlces Trusiees. Report The trustees present the annuat report together with the financial stalemenls of the charity lor the year ended 31 March 2024. Structure, governance and managemeni Nature ofgovemlng document Tor Support Services is a Charf(able Incorporated Organisation (since September 20151 but has been a regislered charity since Nov&mber 2011. The charrty is managed by its TnJste• Board of 10. Recrultnwt andappolntm•Jt of tmstees Where it is deemed that the Board of Trustees needs lo be supplemented lo fill Spec1¢ skills gaps, invitations to apply lo join ihe Board are placed on the webslte and elsewhere. Applicants are required to submit a formal application form and those deemed to be worth pursuing are inleNiewed by two Trusiees prior lo being invited to be in attendance al a full meeting of Trustees. This provides an opwrtunity for dialogue between the applicanllsl and the TSteeS and permits the applicantls) tOjLKlge whether they wish to proceed with their application or not. At the end ol the meeting. the Trustees vole on whether the applicanllsl. membership of the Board should be approved or not. Inductlon and tralnlng ol trustees Trustees are inducted and trained in accordance with charity commission guidance. RITsk management Internal risks Risks to which the charity is exposed are regularfy reviewed by the Trustees and steps taken as necessary lo mrtigate these. Internal risks are mlnimised by procedures which require authorisalion of all transactions and projects and a system of regular supervision and appraisal to ensure consistenl qualtty of delivery of all operational aspects of the Charitable company. ObjeiveS and a¢tivities Obj'ects and aims Tor Support Services provides a confidential counselling, intormation and advice seNice for children and young people between the ages of 5 and 25 and their families from OLJr base at the community hub at Okehampton College. Our counselling services is provided with a mixture of paid slatt and volunteers with each counsellor recelwng regular clinical sUpeI$l0n from a paid supervisor. Each child and young person requiring counselling is assessed by CAJr co-ordinator who will explore initial presenting issues and assign the CYP io the most appropriate counsellor. We are members of the British As50cialion of Counselling and Psychotherapy and adhere to its framework in the delivery of our SeTr. Our staff and volunteers are enhanced DBS checked every Ihree years and all are required to complele Level 3 Safeguarding. Page 2
Tor Support Services Trustees, Report (conlinued) Objeclives strategles anda¢tivltles 2023-24 has been a yearof both consolidation and continued growth forTSS. Consolidation as we have continued to work in and acclimatise to our new premises, enjoying all the lacililies they oller, and growth as we see staffing charoes and client numbers increase. Our office suite continues to serve us well, with our well-filled counselling rooms, we are able to provtde a good stock ol practal resources to our counsellors, including craft materials, masks, salt jars etc. We have a wide collection ot art work and sculptures l¢lay and foam) createtj by all ages of clients. making our Counselling rooffls welcoming and personal. We continue to offer a course of eight sessions lo every one of our clients, wf(h an additional initial assessment meetir¥J for our secondary age and above clients and a parenucounsellor meeting for primary age and for clients referred within the North Dartmoor Primary Care Network IPCN) arrangement. Our core offering of free counselling remains unchanged for all our clients. The arrangement with the PCN lo provide counselling seNices lo clients on Saturdays during the school year which started in November 2022 has been worknng well the corrtract for that arrar¥Jement was renewed in November 2023. As a posilwe note, bolh our primary and secondary waiting Ilsls have remained open for the entirety of the year with no closuyes, although the number of clients waiting has reffined high for Èolh. TSS has been able lo keep Ihe lisls open due lo management of ils wunselling capacity by facilitating addf(ional counsellors lo work wtth age 10 clients and enhancing capacity through recruilmenl ol Plment counsèllors. At the beginning of the year there were some charKJes to the staff roles at TSS lollowing the departure of Debbie Andrews, one of our kjng standing Joint Service Co-ordinalors. We extend our thanks to Debbie for all her hard work over the years. In addttion, one ol our staff counsellors, Rachel Hirsch, made ihe decision to take a sabbatical from her role for the year. In response. the Service Manager worked with the Trustees to identrfy the key staffing priorf(ies lor the service. As a resuh, we recruited one new staff counsellor. Emma While, an experienced ¢ounsellor adept at working with trauma. TSS also promoted Mel Pike to the new role of Non-clinical Co-ordinator with increased wort(ing hours to lake on the additional adminlstratlve tasks and worf( dongside our remaining Service Co-ordinator. To further facilitate our counsellors and ensure coverage also the entire working week, Nicola Frost (Service Manager) and Mel Pike both undertook their Level 3 Safeguarding training. This enhances our safeguarding capability, with Helen Sealon-Burn remaining as Designated Safeguarding Lead. Figures for 2023-24 are gwen below- figures for 2022-¥3 are gwen in brackets where applicable: In the year from 1 April 2023 10 31 March 2024, we received a total of 25612341 referrals - a 9.4Y. increase. Of these. we will woth wth 20511821 clients. The age range ol clnIS was 741711 aged 5-10, 153 {13n aged 11-15, 21 1221 aged 16-18 and 8141 beeen 19 and 25. This data demonstrates bolh the increase in total number of referrals and the sustained number of primary age referrals. Anecdotally. we have noted an increase in the level of need across all our clients during this peric#J. In this year. 63V.159V¢l of our clients were sludents at Okehampton College, ¥/p130%1 from primary schools, with the remaining 8Y. 111%) either no longer in education, home schooled or at another secornlary school. Page 3
Tor Support Services Trustees, Report (continued) Th8 lop five presenting issues for secondary age and above clients were anxietylstress194°Al, anger 175Yo1, seW.esteem171Yol, family (70 % l and schooVacademic163°/ol- 22.1. of clients presented stating they had suicide ideation arKI nearly a quarter124Yol presented wtth self-harm. Post counselling analysis shows that 77% of clients rewrted an improvement In their overall wellbeing following counselling. We can also see that 90¢/0 Ot clients agreed with the stalemenl 'The counsellor helped me to undersland my situation and my feelings,. 970A would recommend cwnselling to their friends and 98.5°/o agreed that .1 understood that what I said to the counsellor would be confldential unless I was at risk,. In addf(ion, 58Vo agreed Ihal they fett more able lo cope al school since having counselling and 60Vts agreed that family relationships have improved. Two comments we received were 'Being able lo talk openly, nice peopk, leeling of conlidenliality, and 'l'm really glad l attended, I've had a very pJsitive exFeiience'. Publlc benefit In planning i)ur activities for the year we have kept In mind the Charity CommissK)n guidan¢e on public benefit. The trustees confirm that they have complied with the requSremenls of seclk)n 17 01 the Charities Act 2011 to have due regard lo the public benefst guidance published by the Charlty Commission lor England and Wales. Flnanclal rovlow In contrast lo the two previous years, in which expendtiure exceeded income by £35,244 and by £20,105, fundraising in 2023-2024 was much more successlul. A total of £116,214 income was generated against total expenditure of £91,931- a surplus of £24,283, whh has made a welcome and limely addition to our accumulated fund. Policy on reserves As at 31 March 2024, the charity had reserves totalling £63,702 of which £23,791 is unrestitted. This level of unrestricted reserves equates to approximately three months ol overall expenditure. The trustees believe that Ihe unreslricted reserves held are adequate to enable the charty lo conlinue bul endeavour lo increase the level of unrestricteé ServeS. Plans for luture p8rlod8 Aims and key obJecNves for firture periods The trustees will ¢onlinue to achieve Ihe objectN&s of th8 charity and look to increase iOmIng resources. Trustees and officers During 2023-2024 the Board of Trustees changed with the Sad and untimely death of Marilyn Livingstone in July 2023 and the reswJnation after many years of service of Karen Nolan in Octobei 2023. New appointments of Emma Sircar, Jane Lake. and Kerrie-Ann Hancock and Bernice Hachipuka were made in April, June and Oclober 2023 respeclively. As al 31 March 2024, the Board comprises.. Kathryn Vile (Chairl, Kim Whittle {Secretaryl, Tony Barker (Treasurer), Helene Cox, Bernice Hachipuka. Kerrie-Ann Hancock, Jane Lake. Mervin Scott, Ernma Sircar and Anna-marie Tooth. Page 4
Tor Support Services Trustees. Report (continued) Statsment of Trusleeg. Responslbilities The trustees are responsible for preparing the trustees, report and the financ5al statements in accordance wth the United Kingdom Accounting Standards (United Kingdom Generally ACpted Accounting Practice) and applicable law and gUlatiOns. The law applicable to charities UireS the trustees lo prepare financial statements for each financial year which gwe a true and fair view of the state of affairs of the charity and of the incoming resour8 and application of Tesources of the charity for that perDJ. In preparing these financial statements. t trustees are required to.. select suitable accounting pjlicies and then apply them consistenlly., observe the methc*Js and principles in the Charities SORP.. make judgements and estimates that are reasonable and prudent,. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.. and prepare the financial statements on the going ¢oncem basis unless it is inappropriate to presume that the charity v4ill continue in business. The trustees are re$FonsIb for keeping proper accounting records that disclose with reasonable accuracy at any lime the financial position of the charity 2nd enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities IA¢counts and Rewrtsl Regulations 2008, and the provisions of the constitution. The trustees are also responsib for safeguarding the assets of the charity and hence for taking reasonable steps for the PVentIon and detection of fraud and other irregularit. The trustees are responsible for the maintenance and integrity ofthe corporate and financial infomiatDn included on the chantae company's website. Legislation goveming Ihe preparation and dissemination of financial Stslements may differ from legislation ir¢ otherjur¢sdiclions. The annual repart was approved by the trustees of the charity on 18 July 2024 and signed on its behalf by= Dr Kathryn Vile Trustee Anthony Barter Trustee Page 5
Tor Support Services Independenl Examlner's Report to the trustees of Tor Support Services I report lo the trustees on my examination ot the accounts of Tor Supwrt Services for the year ended 31 March 2024. Responsibiliiles and basis of report As the charity trustees ol Tor Support SeNices you are responsible for the preparation of the accounts in accordance wth the requirements of the Charities Act 2011 ('the Act'l. I rep)rt in respect of my examination of the Tor Supp)rt Services's accounts carried oul uThYer section 145 of the 2011 Act and in carying out my examinalDn I have followed all the applicable Dlreetions given by the Charity Commission under seCtn 14515){bl of the Acl. Independent examiner's slatement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect- 1. accounting fecords were not kept in respect of Tor Support SeThices as required by section 130 of the Actr, or 2. the accounts do not accord wth those records. or 3. the acuntS do not comply with the accounting requirements concerning the lorm 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 maller considered as part of an independenl examination. I have no concerns and have come across no other matters in connection with the examinatlon to which attention should be drawn In this report In order lo enable a protxr understanding ol the accounts lo be feach d. Ro n Gifiord-Englarbd ACA Westcotls ISWI LLP Independent Examiner Timberly South Street Axminsler Devon EX13 SAD 23.01.2 Page 6
Tor Support Servlces Statement of Financlal Activltles for the Year Ended 31 March 2024 Unrestricted funds Restricted funds Total 2024 Total 2023 Note Income and Endowmenls from: Donations legacies Charitable activilies Investment income 35,911 58,129 21,075 94,040 21,075 80.137 1.058 514 1,099 Total Income 79.204 116,214 81.709 Expenditurè on: Charitable activities 17,584 74.347 91,931 101,814 Total expendhure Gwnsjlosses on investment ass8ts 117,584) {74,3471 191,9311 1101,814) 442 442 Net income/lexpendTture) Net movement in funds 5,299 24,725 19,426 5,299 24.725 121,7541 Reconciliation of funds Total funds broughl forward 4,365 34,612 38.977 60,731 Total funds carried fotward 16 23,791 39.911 63,702 All of the charivs activities derwe from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 16. The notes on pages 9 to 20 fo an inlegral part of these financial statements. Page 7
Tor Support Services (Registration number: 1163407) 8alance Sheet as at 31 March 2024 2024 2023 Note Flxed assets Tangible assets Investrnents 11 12 167 19.102 19,269 303 18,660 18,963 Current assets Debtors Cash at bank and in hand 13 14 1,691 20,847 22,538 47,137 47,137 Creditors: Amounts falllng due wlthin one year 15 2,704 2.524 Net Gurrent assets 44,433 20,014 Net assets 63,702 Funds ofthe charity: Restrltted incomg fvnds Restricted funds 39,911 34.612 Unrestrlcted Income fund8 Unre$tricled funds 23,791 4,365 Total funds 16 63,702 38,977 The financial ststemenls on pages 7 to 20 were approved by the trustees, 2nd authonsaj for issue on 18 July 2024 and signed on their behalf by.. Dr Kathryn Vile Tru51ee Anthony Barker Tfuslee The notes on pages 9 10 20 f¢)rm an integral part ol these financial statements. Page 8
Tor Support Services Notes lo the Flnanclal Staiements for the Year Ended 31 March 2024 1 Accounllng policies Statement of compliance The financial statements have been prepared in acCOrdar wtth the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom Rewblic of Ireland {FRS 1021 and the Charities Act 2011. Basls of preparation Tor Support SeNices meets the definition of a public benefit entity under FRS 102. The accounts (financial statemenlsl have been prepared under the historical cost convention with items recognised at cost or Iransacllon valuè unless otherwise staled in the relevant nolelsl to these accounts. Golng concern The trustees consider that there are no material uncertalnties about the charity's abilty lo continue as a going concern. Income ond endowrnenls Voluntary income including donations, gifts, legacies and grants that provid8 cor8 funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the iru)me y11 be receiv1 and the arnount can be measured with sufficient reliability. Donations and legacles Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. Grnnts recelvable Grants are recognised when the charity has an ertitlement to the fvnds and any condilions linked to the grants have been met. Where perfornian conditlOn5 are attached lo the grant a1 are yet to be met, Ihe income is recognised as a liability and included on the balan sheet as deferred income to be released. Expendlturn All expeThJilure is recognised once there is a legal or constructive obligation lo thal expenditure. il is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular heading5 they have been allocated on a basis consistent with the use of resou$, with central staff costs allocated on the basis of time spent. and depreciation Charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Charltable actiw-ties Charf(able expenditure comprises those cosls incurred by the charity in the delivery of its aclNilies and seNices for its beneficiaries. It includes both Costs that can be allocated directly to such activities and those costs of an indirect nature necessary lo support them. Page 9
Tor Support Services Notes io the Flnanclal Statements lorlhe Year Ended 31 March 2024 (continued) Govemance costs These include the costs attributable lo the charity's compliance with constf(u1naI and statutory requirements, includirKJ audit. slralegic managernent arKi Irustees meetings and reimbursed expenses. Taxatlon The charity is considered lo pass the tests sel out in Paragraph 1 Schedule 6 of the Finance A 2010 and therefore it meets the definition of a char(table company for UK corporallon tax purposes. Accordingly. the chartty is potentially exempl from taxation in respect of incorne or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 ol the Taxation of Chargeable Gains Act 1992. to the extent lh* such income or gains are applied exclusively lo charitable purposes. Tangible fixed assets Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent ac£umulated impairment losses. Depreclatlon and amortlsatlon Depreciation is provided on langible fixed assets so as to write off the cost OT valuation. less any estimated residual value. over their expected useful economic life as follows-. Asset class Equipment Depreciation method and rate 3 years Fixed asset investments Fixed asset investments, other than programme related investments, are included at market value al the balance sheet date. Realised gains and losses on investments are calculated as the differen between sales proceeds and their market value al the start ofthe year, or their subsequent cost, and are charged or credited lo the Statement of Financial Activities in the period ol disposal. Unrealised gains and losses represent the movemenl in market values during the year and are credited or charged lo the Statement of Financial Aclivtties ba$j on the market value at the year end. Cash and cash equlvalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible lo a known amount of cash and are subject to an insignificant risk of charvJe in value. Fund structure Unrestricted income funds are general furKls that are available for use al Ihe trustees discretion in fUrthere of the objectives of the charity. Reslricled income lunés ale those donated for use in a particular area or lor specilic purposes, the use of which is restricted lo that area or purpose. Page 10
Tor Support Services Notes lo the Flnanclal Statements for the Year Ended 31 March 2024 (continued) Flnancial inslrumenls Classificatlon Financial assets and financial liabllilies are recognised when the charity cOMeS a party to the contractual provisions of the instrumènt. egnItIon and measuremenl Basic financial instruments are initialty recorded al thg amount receivable OT payable including any related transaction costs, unless the arrangement constr(ules a financing transaclion, where is is recognised al the present value ol thg future payments discounted al a mat1<el rale of interest for a similar debt instrument. Current assels and current liabilities are subsequently measured al the cash or other consideratlon expected to be pwd or received and not discounled. 2 Income from donations and legacies Unreslricted lunds General Reslrl¢t6d nds Tolal 2024 Donation$ and legacies. Donations Grants, including capital grants., Grants received 14,911 14,911 21,000 35.911 58,129 58.129 79,129 94,040 Unrestricted funds General Restrl¢ted funds Total 2023 Donations and legacies", Donations Grants, iluding capitsl grants.. Grants received 2,137 2,137 14,007 16,144 63,993 63.993 78,000 80.137 3 Income from charitable activities ReriCted funds Tolal Charitable Activities 21.075 21,075 Page 11
Tor Support Servlces Notes to the Flnanclal Statemenis for the Year Ended 31 March 2024 (continued) Unrestricled lunds General Total 2023 Charitable Activities 1.058 1,058 4 Investsnenl Income Unrestrided funds General Total 2024 Other income from fixed asset inveslments 1.099 1,099 Unrestricted funds General 1,099 1.099 Tolal 2023 Other income from fixed asset investmenls 514 514 514 514 5 Expendlture on charltsble actlvllies Unrestricted funds General Restricted funds Total 2024 Note Salaries & staff costs i1 supervlslon Memberships Travev volunteer expenses Office costs - other Traning Depreciatn Session resources Bank charges Fundraising expenses Insurance GoVernae costs 9,173 47,876 285 57,049 285 2,092 2,092 3.344 206 206 1.275 35 24.876 241 24.876 81 241 772 1,469 91,931 81 241 772 1,469 17,584 74,347 Page 12
Tor Support Services Notes to the Flnanclal siatements for the Year Ended 31 March 2024 (contlnued) Unrestricled funds General Restrfcled funds Total 2023 Note Salaries & staff costs incl supgNision Memberships Travev volunteer expenses Office costs- olhgr Training Depreciation SeSsn resources Bank charges Fundraising expenses Insurance Governarth costs 33,852 32,431 275 66.283 275 2.234 4.547 630 755 25,310 362 216 529 673 101.814 2.234 4.547 630 755 25,310 362 216 529 623 43,748 58,066 Page 13
Tor Support Servlces Notes to the Financial Slatemenls for the Year Ended 31 March 2024 (conlinued) 6 Analysis of govemance and support eosts Support costs allocated to charftable a1VIlle9 Govemance costs Total funds Charitable ActiVTties 1,469 1.469 Total for 2023 514 514 Unrestricted funds General Restricted Totsl funds funds Legal fees Other governance costs Total for 2024 1,019 450 1.019 450 1.469 Tolal for 2023 623 50 673 Net incomi(0utgolngI resources for the year include: 2024 20rJ Depreciation of fixed assets 241 755 8 Trustees remuneration and oxponses No irusiees. nor any persons connected wrlh them, have received any MUneratIon from the chartty during ihe year. No Irustees have received any re1Mrsed expenses or any other tenefits from the charity during the year. 9 IrKlependent examlner's remuneration Examination of the financial statements Page 14
Tor Support Servlces Notes to Ihe Flnanclal Statements for the Year Ended 31 March 2024 (contlnued) 10 Taxation charity Is a registered charily and is thefore exempt from taxation. 11 Tangible fixed a888ts Fumilure and equlpmenl Total Cost At 1 April 2023 Additions 2,265 105 2.265 105 At 31 March 2024 2.370 2.370 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 1,962 241 1,962 241 2,203 2.203 Nel book value At 31 March 2024 167 167 At 31 March 2023 303 303 12 Fixed asset invostments 2024 Other investments 18,660 Page 15
Tor Support Services Notes to the Flnanclal Statements for the Year Ended 31 March 2024 (contlnued) Other Investrn8nts Llsted Investments Total Cosl or Valualion At 1 April 2023 Fair value movement 18,660 442 18.660 442 Al 31 March 2024 19.102 19.102 Net book value At 31 March 2024 19,102 19.102 At 31 March 2023 18,660 18,660 13 Debtors 2Q24 2023 Trade debtors 14 Cash and Cash 1¥alents 2024 2023 Cash at bank 47,137 20,847 15 Credllors: amoums falling due wlthln one year 2024 2023 Trade creditors Accruals 2.054 650 2.704 2.244 280 2,524 Page 16
Tor Support Services Notes to the Flnanclal Staiemenls for the Year Ended 31 March 2024 (contlnued) 16 Funds Other yegniSed Balance at Incoming Resources galnsl{losse 31 March resources expended 2024 Balan¢e at 1 April 2023 unreslrled funds Generdl General Unrestricted Funds 4,365 37.010 117.5841 23,791 Restricted funds United Charities Investments hekl Awards for All Poslcode Lottery Fund Farriiwdon House Devon Communty Foundation Primary Care Network Newby Trust South West Water 112 18,660 3,785 4,553 5,898 21.880 121.9921 19.102 5.709 9,973 14,468 (8,049) {19,0211 (5.8981 1,604 5,000 21,075 5,000 (6,604) 19,8471 12,9011 35 74,34 11,228 2,099 442 39,911 Tolal lunds 38.977 116,214 91,931 63,702 Page 17
Tor Support Services Notes to the Financial Stalements for the Year Ended 31 March 2024 (contlnued) Other recognised Balanco Incoming Resources gainFJ(losse 31 March resources expended 2023 Balance at 1 April 2022 Unreslrlctod funds Gener81 General Unrestricted Funds 30.397 17,716 143,7481 4,365 Restricted funds Untted Charities Investments hekl Awards for All Poslcode Lottery Fund Farringjon House Foyle Foundatlon Devon Community Foundation Primary Care Network 7,187 20,309 2,838 11,146 118.2211 112 18,660 3,785 4,553 5,898 11,6491 9,814 18.692 11.506 5.000 18,8671 114,1391 15,6081 15,000) 3,835 4,000 63,993 12,231} 4.000 58,066 1,649 34,612 Total lunds 60,731 81,709 101,814 1,649 38,977 Page 18
Tor Support Services Notes to the Flnanclal Statements for the Year Ended 31 K4arch 2024 (contlnued) The specrfic purposes for which the funds are to be applied are as folbws: The investment fund is restricted in that the capital can not be dispjsed. Any income arising from Ihe Investments is available to be spenl at the discretion ol the Irustees. United Charities - thls fund is for the cost of cond(ing counselling sessions. Awards 4 All - this fijnd is for the cost of conducliw counselling sessions. FarrirW)n Trust- this fund is lor the cost of cornlucting counselling sessions. Devon Communf(y Foundation - this lund is for the cost of conducting counselling sessions. Foyle Foundation - this fund is for the cost of conducting couns811ing sessiolls. Postcode Lottery FurKI - this fund is for the cost of coThJudirvJ counselling sessions. Primary Care Network-this lund is used {al to meet the costs of conducting counselliro sessions on the 39 Saturdays each year that fall within school term time and {bl towards the general ¢osls of oonducling other counselling sesslons throughout the year. Newby- this lund makes a contribution towards the v8rDus costs d conducting counselling sessions. South West Water- this fund Is lo be used for the purchase of items tor inclusion in session resources. 17 Analys18 of net assets between funds Unre8trlcted lunds General Total fulS at 31 March 2024 Restricled funds Tangle fixed assets Fixed asset investments Currerrt assets Current liabilit 97 70 19,102 20,739 167 19,102 47,137 26,398 2,704 Tolai net assets 39,911 Unrestrlcted funds General Tolal lunds at 31 Mah 2023 Restrlcted funds TangibEe lixed assets Fixed asset inveslments Current assels Current liabilities 303 303 18,660 22,538 2,524 18,660 15.952 6,586 2.524 Total net assets 4.365 34,612 38.977 Page 19
Tor Support Services Notes to the Flnanclal Statements for the Year Ended 31 March 2024 (contlnued) 18 Related party transa¢tlons There were no related party transactrons in the year12023: none). Page 20