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2021-02-28-accounts

REGISTERED COMPANY NUMBER: 08111152 (England and Wales) REGISTERED CHARITY NUMBER: 1163561

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021

FOR

YOU AND ME COUNSELLING (A COMPANY LIMITED BY GUARANTEE)

Stephen Farra Associates Limited 98 Hornchurch Road

Hornchurch Essex RM11 1JS

YOU AND ME COUNSELLING

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 28 February 2021

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3 to 4
Balance Sheet 5 to 6
Notes to the Financial Statements 7 to 15

YOU AND ME COUNSELLING (REGISTERED NUMBER: 08111152)

REPORT OF THE TRUSTEES for the Year Ended 28 February 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 28 February 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, memorandum and articles of association incorporated 19/6/2012, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08111152 (England and Wales)

Registered Charity number

1163561

Registered office

24 North Street Hornchurch Essex RM11 1QX

Trustees

Geoff Martin Hartnell Left 31/08/2020 Anne Jarrett Steve Chandler Left 31/12/2020 Collin Dodd Aloysius Peter

Company Secretary

Independent Examiner

Stephen Farra Associates Limited 98 Hornchurch Road Hornchurch Essex RM11 1JS

Approved by order of the board of trustees on 25 November 2021 and signed on its behalf by:

Ms A Jarrett - Trustee

Page 1

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YOU AND ME COUNSELLING

Independent examiner's report to the trustees of You And Me Counselling ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 28 February 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of 98 Hornchurch Road, Hornchurch, Essex, RM11 1JS which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Stephen Farra Associates 98 Hornchurch Road, Hornchurch, Essex, RM11 1JS Stephen Farra Associates Limited 98 Hornchurch Road Hornchurch Essex RM11 1JS

25 November 2021

Page 2

YOU AND ME COUNSELLING

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 28 February 2021

2021
Unrestricted
Restricted
Total
fund
funds
funds
Notes
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
108,405
185,532
293,937
Other trading activities
3
5,785
-
5,785
Total
114,190
185,532
299,722
EXPENDITURE ON
Charitable activities
Rent and service charges
638
3,762
4,400
Light and heat
(225)
1,167
942
DBS check
136
-
136
Wages
82,439
99,573
182,012
Telephone
-
827
827
Printing postage and stationary
27
31
58
Travelling
76
403
479
Motor expenses
-
-
-
Public liability insurance
253
400
653
Repairs and renewals
721
-
721
Computer costs
998
226
1,224
Internet costs
-
613
613
Sundry expenses
145
-
145
Bookkeeping
764
-
764
Accountancy
2,840
-
2,840
Clinical supervision
150
1,800
1,950
Professional fees
2,178
-
2,178
Training costs
250
-
250
Trade subscriptions
-
-
-
Depn of computer equipment
872
-
872
Website costs
1,066
-
1,066
Pension
1,541
-
1,541
Staff welfare
-
-
-
Bank charges
557
-
557
Total
95,426
108,802
204,228
NET INCOME
18,764
76,730
95,494
RECONCILIATION OF FUNDS
Total funds brought forward
105,727
56,578
162,305		 2020
Total
funds
£
243,936
50
243,986
7,400
1,691
284
146,261
1,136
1,281
457
580
1,305
483
1,026
452
3,390
584
2,989
1,550
3,680
4,350
259
1,129
3,722
1,551
226
30
185,816
58,170
104,135

The notes form part of these financial statements

Page 3

YOU AND ME COUNSELLING

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 28 February 2021

2021
Unrestricted
Restricted
Total
fund
funds
funds
Notes
£
£
£
TOTAL FUNDS CARRIED FORWARD
124,491
133,308
257,799		 2020
Total
funds
£
162,305

The notes form part of these financial statements

Page 4

YOU AND ME COUNSELLING (REGISTERED NUMBER: 08111152)

BALANCE SHEET

28 February 2021

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
8
2,316
-
CURRENT ASSETS
Debtors
9
11,335
18,649
Cash at bank and in hand
158,434
119,997
169,769
138,646
CREDITORS
Amounts falling due within one year
10
(47,594)
(5,338)
NET CURRENT ASSETS
122,175
133,308
TOTAL ASSETS LESS CURRENT
LIABILITIES
124,491
133,308
NET ASSETS
124,491
133,308
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2021
Total
funds
£
2,316
29,984
278,431
308,415
(52,932)
255,483
257,799
257,799
124,491
133,308
257,799		 2020
Total
funds
£
3,188
34,153
162,079
196,232
(37,115)
159,117
162,305
162,305
105,727
56,578
162,305

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 5

continued...

YOU AND ME COUNSELLING (REGISTERED NUMBER: 08111152)

BALANCE SHEET - continued

28 February 2021

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 25 November 2021 and were signed on its behalf by:

Ms A Jarrett - Trustee

The notes form part of these financial statements

Page 6

YOU AND ME COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 28 February 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment - 25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 7

YOU AND ME COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 28 February 2021

2.
DONATIONS AND LEGACIES
Donations
Grants
Counselling Income
Training income
Grants received, included in the above, are as follows:
Other grants
3.
OTHER TRADING ACTIVITIES
Supervisory income
4.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Other operating leases
5.
TRUSTEES' REMUNERATION AND BENEFITS
Trustees' salaries
Trustees' social security
Trustees' pension contributions to defined benefit schemes		 2021
£
215,898
6,652
70,937
450
293,937
2021
£
6,652
2021
£
5,785
2021
£
872
-
2021
£
-
-
-
-		 2020
£
108,795
-
135,141
-		 2020
£
108,795
-
135,141
-
243,936
2020
£
-
2020
£
50
2020
£
1,128
226
2020
£
36,406
2,695
800
39,901

Trustees' expenses

There were no trustees' expenses paid for the year ended 28 February 2021 nor for the year ended 29 February 2020.

continued...

Page 8

YOU AND ME COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 28 February 2021

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

2021 2020
Counsellors 8 8

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2021
£90,001 - £100,000
1
7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
135,140
108,796
Other trading activities
50
-
Total
135,190
108,796
EXPENDITURE ON
Charitable activities
Rent and service charges
4,135
3,265
Light and heat
1,016
675
DBS check
284
-
Wages
67,687
78,574
Telephone
440
696
Printing postage and stationary
1,038
243
Travelling
47
410
Motor expenses
65
515
Public liability insurance
1,055
250
Repairs and renewals
456
27
Computer costs
1,026
-
Internet costs
240
212
Sundry expenses
3,390
-
Bookkeeping
584
-
Accountancy
2,989
-
Clinical supervision
450
1,100
Professional fees
1,030
2,650
Training costs
4,350
-
Trade subscriptions
259
-
Depn of computer equipment
1,129
-
Website costs
3,722
-
Pension
1,551
-
Staff welfare
25
201		 2020
-
Total
funds
£
243,936
50
243,986
7,400
1,691
284
146,261
1,136
1,281
457
580
1,305
483
1,026
452
3,390
584
2,989
1,550
3,680
4,350
259
1,129
3,722
1,551
226

continued...

Page 9

YOU AND ME COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 28 February 2021

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
Bank charges 30 - 30
Total 96,998 88,818 185,816
NET INCOME 38,192 19,978 58,170
RECONCILIATION OF FUNDS
Total funds brought forward 67,534 36,601 104,135
TOTAL FUNDS CARRIED FORWARD 105,726 56,579 162,305
8. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 March 2020 and 28 February 2021 5,170
DEPRECIATION
At 1 March 2020 1,982
Charge for year 872
At 28 February 2021 2,854
NET BOOK VALUE
At 28 February 2021 2,316
At 29 February 2020 3,188

continued...

Page 10

YOU AND ME COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 28 February 2021

9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 11)
Trade creditors
Social security and other taxes
Pension
Deposits held
Net wages
Accrued expenses
11.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts		 2021
£
29,984
2021
£
4,121
20,379
20,368
435
685
2,465
4,479
52,932
2021
£
4,121		 2020
£
34,153
2020
£
4,673
9,667
15,942
303
1,280
2,465
2,785
37,115
2020
£
4,673

continued...

Page 11

YOU AND ME COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 28 February 2021

12. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
People's Health Trust
BBC Children in Need
Easy Fundraising
Young Londoners Fund 1 Havering
London Community Foundation
Young Londeners Fund 2 Dagenham
National Lottery
Evening Standard
CAF Resilience Fund
Youth Endowment Fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
People's Health Trust
BBC Children in Need
Young Londoners Fund 1 Havering
Young Londeners Fund 2 Dagenham
National Lottery
Evening Standard
CAF Resilience Fund
Youth Endowment Fund
TOTAL FUNDS		 At 1.3.20
£
105,727
(4,673)
2,780
15
10,404
5,587
4,417
18,416
19,632
-
-
56,578
162,305
Incoming
resources
£
114,190
2,718
9,960
37,298
25,451
57,624
-
28,651
23,830
185,532
299,722		 Net
movement
At
in funds
28.2.21
£
£
18,764
124,491
2,704
(1,969)
9,960
12,740
-
15
3,611
14,015
-
5,587
(2,475)
1,942
49,971
68,387
(3,731)
15,901
7,007
7,007
9,683
9,683
76,730
133,308
95,494
257,799
Resources
Movement
expended
in funds
£
£
(95,426)
18,764
(14)
2,704
-
9,960
(33,687)
3,611
(27,926)
(2,475)
(7,653)
49,971
(3,731)
(3,731)
(21,644)
7,007
(14,147)
9,683
(108,802)
76,730
(204,228)
95,494

continued...

Page 12

YOU AND ME COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 28 February 2021

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.3.19
£
Unrestricted funds
General fund
67,534
Restricted funds
People's Health Trust
-
BBC Children in Need
-
Easy Fundraising
15
Young Londoners Fund 1 Havering
15,465
London Community Foundation
11,259
Young Londeners Fund 2 Dagenham
-
National Lottery
-
Evening Standard
9,862
36,601
TOTAL FUNDS
104,135
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
135,190
Restricted funds
People's Health Trust
6,796
BBC Children in Need
9,960
Young Londoners Fund 1 Havering
37,298
London Community Foundation
-
Young Londeners Fund 2 Dagenham
8,483
National Lottery
27,714
Evening Standard
18,545
108,796
TOTAL FUNDS
243,986		 Net
movement
At
in funds
29.2.20
£
£
38,193
105,727
(4,673)
(4,673)
2,780
2,780
-
15
(5,061)
10,404
(5,672)
5,587
4,417
4,417
18,416
18,416
9,770
19,632
19,977
56,578
58,170
162,305
Resources
Movement
expended
in funds
£
£
(96,997)
38,193
(11,469)
(4,673)
(7,180)
2,780
(42,359)
(5,061)
(5,672)
(5,672)
(4,066)
4,417
(9,298)
18,416
(8,775)
9,770
(88,819)
19,977
(185,816)
58,170

continued...

Page 13

YOU AND ME COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 28 February 2021

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
People's Health Trust
BBC Children in Need
Easy Fundraising
Young Londoners Fund 1 Havering
London Community Foundation
Young Londeners Fund 2 Dagenham
National Lottery
Evening Standard
CAF Resilience Fund
Youth Endowment Fund
TOTAL FUNDS		 At 1.3.19
£
67,534
-
-
15
15,465
11,259
-
-
9,862
-
-
36,601
104,135		 Net
movement
in funds
£
56,957
(1,969)
12,740
-
(1,450)
(5,672)
1,942
68,387
6,039
7,007
9,683
96,707
153,664		 At
28.2.21
£
124,491
(1,969)
12,740
15
14,015
5,587
1,942
68,387
15,901
7,007
9,683
133,308
257,799

continued...

Page 14

YOU AND ME COUNSELLING

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 28 February 2021

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
People's Health Trust
BBC Children in Need
Young Londoners Fund 1 Havering
London Community Foundation
Young Londeners Fund 2 Dagenham
National Lottery
Evening Standard
CAF Resilience Fund
Youth Endowment Fund
TOTAL FUNDS		 Incoming
resources
£
249,380
9,514
19,920
74,596
-
33,934
85,338
18,545
28,651
23,830
294,328
543,708		 Resources
Movement
expended
in funds
£
£
(192,423)
56,957
(11,483)
(1,969)
(7,180)
12,740
(76,046)
(1,450)
(5,672)
(5,672)
(31,992)
1,942
(16,951)
68,387
(12,506)
6,039
(21,644)
7,007
(14,147)
9,683
(197,621)
96,707
(390,044)
153,664

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 28 February 2021.

Page 15