2021-03-31-accounts

Company registration number: 07538792 Charity registration number: 1167777

The Windfall Centre Limited

(A company limited by share capital)

Annual Report and Financial Statements

for the Year Ended 31 March 2021

The Windfall Centre Limited

Contents

Contents
Trustees' Report	1 to 19
Independent Examiner's Report	20
Statement of Financial Activities	21
Balance Sheet	22
Notes to the Financial Statements	23 to 33

The Windfall Centre Limited

Trustees’ Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2021.

Objectives and activities

Business Description

The Windfall Centre is a charity providing the services of trained and experienced professionals supporting the emotional health, welfare and development of children and families. We provide therapeutic support through a variety of proven therapy interventions for children and young people suffering distress arising from trauma, abuse or adversity. We also provide training and consultancy, and supervision to other practicing Play Therapists.

History of Business Development

Windfall was started as a private not-for-profit business in 2011, by two of the current team who identified a need for these services in Mid Wales. The business has grown significantly in recent years and became a registered charity in 2016. The therapeutic team has expanded from an initial two therapists, to six, allowing the service to expand geographically as well as including additional expertise.

Location

Located in Llandrindod Wells, the Centre initially provided services for children and families in Powys but, due to increased demand, is now also active in South and West Wales as well. Therapeutic programmes have developed and now include Play Therapy, Filial Therapy, Art psychotherapy and Eye Movement Desensitisation and Reprocessing (EMDR). The Nurturing Families programme draws on Play Therapy to support mothers and little ones under five to strengthen the mother-child relationship and promote secure attachment. Other programmes have included outreach provision in both north and south of Powys to address long travelling times for some children to attend the Centre. However, these are not currently on offer due to financial constraints. Finally, in response to the dearth of other services for troubled young adults in our area, our Creative Counselling service remains on offer.

Our Purpose and Values

The purposes of The Windfall Centre are to:

• Support the emotional and mental health of children and young people through the delivery of play therapy and related therapeutic interventions

• Encourage and support the parents and carers of the children referred to us by establishing close, non-judgemental relationships offering advice and guidance as appropriate

• Support referring professionals and the wider professional network through consultation, training, seminars and bringing in expert speakers.

Our Aspiration and Values

We aim to be the leading non-statutory provider of play therapy and related therapeutic interventions for children and young people in the areas we serve; which currently include Powys and South and West Wales.

The Windfall Centre is founded on the passionate belief in the right of all children and young people to develop to their full potential and where that development needs a helping hand, they are entitled to the highest professional service.

We base our philosophy in the UN Convention of the Rights of the Child and especially Article 3 which states that every organisation involved with children should work towards what is best for each child. Our vision accords with the Welsh Government’s Well-being of Future Generations Act 2015. Our Safeguarding policy and procedures similarly conform to the Safeguarding Procedures Wales 2020.

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The Windfall Centre Limited

Trustees’ Report

Business Structure

The Windfall Centre is a charitable company limited by guarantee with a board of directors who also act as Trustees of the charity. The charity is governed by its Memorandum and Articles of Association dated 2016. It is registered as a charity with the Charity Commission. None of our Trustees receive remuneration or other benefit from their work with the charity. The chair of the Trustees is nominated by the Trustees and Trustees serve for a minimum of 2 years.

Management of the Service

The day-to-day management of the service is delegated by the Trustees to the Service Manager (currently a part-time post). All the therapists operate on a self-employed basis, being paid according to face-to-face therapy hours, and occasional meetings. The Finance and Administration Officer, is a part-time post and provides invaluable admin and financial support to the team and the trustees.

The Windfall Centre Premises

The Windfall Centre is located in Llandrindod Wells, being central to the county of Powys. The Centre’s premises are welcoming, informal, comfortable and discreet. The playrooms are spacious, well equipped, light and airy. A young person’s counselling room has recently been established. A kitchen and waiting/Family room are available and refreshments are freely available for parents/carers while they wait for their child. There is also a larger Meeting Room which is used for Trustee meetings, training and seminars. Unfortunately, disabled access is not directly available at the Centre as it is situated in an older Victorian building. However, every accommodation is made for those who require assistance to access the service. The premises are rented and there is a good relationship with the landlord who is very supportive of the service.

The service in South and West Wales is currently delivered from a rented room in a private therapy centre. Two outreach projects were delivered from rented rooms, but these have been discontinued for the time being. All the premises used by The Windfall Centre are carefully assessed as to health and safety, ease of access and lone working considerations. A wide range of toys and equipment is available at each location.

Nature of governing document

The Windfall Centre is a company limited by guarantee governed by its Memorandum and Articles of Association dated September 2016. It is registered as a charity with the Charity Commission.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

Recruitment and appointment of trustees

As set out in the Articles of Association the chair of the trustees is nominated by the Trustees. Trustees serve for a minimum period of two years. All members are circulated with invitations to nominate trustees prior to the AGM advising them of the retiring trustees and requesting nominations for the AGM. When considering co-opting trustees, the Board has regard to the requirement for any specialist skills needed, for example, Treasurer.

Induction and training of trustees

New trustees undergo orientation to brief them on their legal obligations under charity and company law, the Charity Commission guidance on public benefit, and inform them of the content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and recent financial performance of the charity. During the induction they meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

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Arrangements for setting key management personnel remuneration

The directors consider the board of directors, who are the Charity’s trustees, and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the Charity on a day to day basis. All directors give of their time freely and no director received remuneration in the year. All the Play Therapists operate on a self-employed basis, being paid according to face-to-face therapy hours, and meetings by agreement with the Service Manager.

Relationships with related parties

None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager of the charity which may result in a conflict of interest must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported.

Key Personnel

Our Patrons:

Gillian Clarke was born in Cardiff in 1937 and now lives in Ceredigion. A poet, playwright and tutor on the MPhil in Creative Writing at the University of Glamorgan, she is also president of Ty Newydd, the writers’ centre in North Wales which she co-founded in 1990. She was the inaugural Capital Poet for Cardiff 2005-6. In 2008 she was appointed National Poet of Wales, and in 2010 received the Queen’s Gold Medal for Poetry.

Keith Towler was the Children’s Commissioner for Wales (2008 – 2015) and is currently an Independent Consultant. He is a respected children’s rights expert with over 30 years’ experience in social work, youth work and youth justice roles.

In March 2016 he was appointed as Vice Chair of the new National Independent Safeguarding Board that was established by the Social Services and Well-being (Wales) Act 2014. The Board is charged with advising Welsh Government on safeguarding of children and adults at risk of abuse, neglect or harm.

Keith is the Chair of CWVYS, the Council for Wales of Voluntary Youth Services and is on the Board of Play Wales.

As the country’s second children's commissioner, he has published a number of reports including those on advocacy, child protection, play, child trafficking, young carers, children and young people with disabilities and looked after children.

Keith was a member of the International Play Association (IPA) Working Group that was asked by the UN Committee on the Rights of the Child to take a lead role in helping to draft the General Comment on Article 31. This is a salutary reminder to States Parties across the world of the importance of securing children’s right to play and recreational activities, rest and leisure and to participate freely in cultural and artistic activities.

He received an Honorary Fellowship in 2015 from the University of South Wales in recognition of his contribution to social and youth work.

Our Staff:

Gabrielle Eisele - MSc Play Therapy (Merit); MA DATP (Dist); MSc Psychology; BSc Liberal Arts (Hon); PG Diploma Positive Behaviour Support; B-Tec Diploma Early Years and Childcare

Play and Filial Therapist, Nurturing Families practitioner (self-employed) Part-time Head of Therapy (employed)

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Gabrielle has been working with children and young people across the UK and America for over 30 years. Roles included: specialist advocate for disabled children and young people, Special Needs Play Development Worker, Adviser for the Family Fund Trust, Portage-worker, high school, college and university lecturer, Child-worker for Women's Aid, Expert Witness to the courts on children's attachment relationships, as well as providing training in all areas of child welfare and development, mental health, therapeutic work and ASC across the country. Gabrielle is the co-founder of The Windfall Centre and as a BAPT qualified Play and Filial Therapist offers Play Therapy, Filial Therapy and Supervision through the service.

Clare Hurford - Finance and Admin Officer

Clare joined the team in August 2019 as Finance/Admin Officer.

She handles everything on the finance side of things at the Centre, and also updates the admin systems to make things easier and smoother for the therapists. This gives them more time to focus on their clients. Outside the office Clare enjoys caring for her three young children, reading and watching films. (employed part-time)

Our Therapists:

Jo Hill - MSc Play Therapy (Dist); BA (Hon) Childhood Studies

Play Therapist, Filial Therapist, One of the two Welsh representatives for British Association of Play Therapists (BAPT)

A BAPT qualified Play and Filial Therapist. Prior to becoming a Play Therapist, Jo has been working with children and young people for 15 years. Her roles have included; working as a mentor, a reading friend, a study support worker and as a ChildLine counsellor. Jo achieved awards throughout her academic career, receiving the Chancellor's Award for outstanding work and the Departmental prize for best student for her BA, and the award for the most outstanding student in her Masters’ programme. Jo's current work is as a play therapist at The Windfall Centre where she sees individual children. She also works with parents/carers using a Filial Therapy model and provided play therapy via The Windfall Centre’s School Programme.

Maggie Fearn - MA (Dist) DATP; MA(Dist)HIPPT (CTC, Eire);

BAPT Play Therapist, Child and Adolescent Psychotherapist, responsible for South and West Wales service. Nurturing Families practitioner.

Maggie has been a play practitioner for 30 years and a Forest School practitioner since 2001. She graduated as a practitioner of Body and Earth Experiential Anatomy, Somatics and Authentic Movement in 2010. She specialises in Nature-Based Play Therapy. Maggie is Senior Lecturer for the Play Therapy Masters Programme at University of South Wales Newport. She has undergone intensive Filial Therapy training and runs therapeutic retreats for families in crisis. She also attained a Diploma in Creative Supervision and provides supervision for play therapists and counsellors.

Holly Joyce - MSc Play Therapy, BA (Hon) Drama

Play Therapist and Theraplay Level One Practitioner . South and West Wales Service

With a background in Drama and Education, Holly’s work with children and young people extends over ten years and has included diverse roles such as a nursery nurse, mentor for Cardiff Youth Offending Team, support worker to children with autism and behavioural needs and drama teacher. She currently works as a play therapist in the south and west Wales service as well as seeing some children in the Centre.

Sharon-Louise Pullen - Art Psychotherapy BA Hons Fine Art

Art Psychotherapist

Sharon-Louise has been a qualified state registered Art Psychotherapist for 17 years. She has additionally completed a two year infant observation course affiliated to the London Tavistock Clinic through the Child and Adolescent Mental Health Service (CAMHS). She is a member of the British Association of Art Therapists (BAAT) and the Health and Care Professions Council (HCPC) professional regulatory bodies. Her experience as an Art Psychotherapist includes work with adults with brain injury at Headway, within a women's forensic unit

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through the NHS and in adult mental health. She has also worked within education with teenagers, in specialist schools, in residential units offering specialist care with eating disorders and in residential homes with children with a range of diagnoses. Her commitment to the welfare and well-being of children and young people is carried through her safeguarding roles as a parent governor of a primary school and her involvement on the executive committee of the Scouts Association. )

Sue Bidmead - BA Hons (Env.Ed.) Post Grad Cert. Ed. Post Grad. Dip. (Counselling Children and Young People), Post Grad Cert. (Solution Focused Brief Therapy)

Counsellor Children and Young People, responsible for Specialist Counselling pilot project.

Sue is a qualified teacher and has a diploma in Counselling Children and Young People and a certificate in Solution Focused Brief Therapy. She is a BACP registered counsellor currently working with young people in Further Education. She also teaches in adult education, specialising in communication and counselling skills and emotional literacy. Sue has worked for and managed a mediation service in Powys and adjacent counties, resolving community and neighbourhood disputes.

Student Play Therapists – We have continued our close association with the University of South

Wales Play Therapy course and were pleased to be able to offer a second year placement from the course. The placement was completed successfully and the student will be returning for her third year placement. Students are supervised and managed within our service and offer a valuable extension to our provision, allowing children who might not be able to acquire full funding to still receive a service commensurate to their identified therapeutic needs.

Our Trustees: Kerry Hodges

Kerry began her career as a graphic designer in Ipswich. She then worked at St Clements Psychiatric Hospital as the art instructor, working with people coping with depression, bipolar disorder and other debilitating illnesses. She also spent 11 years working as a volunteer with Ipswich Samaritans doing just about every job in the Centre apart from being the director! Kerry moved to Wales in 1998 and became a youth worker. She then worked for Tros Gynnal Plant (Powys Advocacy for Children and Young People) first as its participation worker and later as an advocate for nearly 10 years. Kerry is currently enjoying some time out and is writing a children’s novel.

Veronica Grant

(Chair and Trustee for Safeguarding)

Was a social worker for many years working with children and families in England and Wales. She has extensive experience of the child protection system including time spent chairing child protection conferences, acting as an advocate for children on the child protection register and training many organisations on safeguarding children and young people and on attachment theory. Her MA from the Tavistock Clinic involved

thinking and learning about the internal lives of abused children. She has worked with many children over the years on an individual basis, in groups and also through family therapy. She also has experience of supervising other staff. As a qualified Play Therapist she helped establish the Windfall Centre Play Therapy service together with Gabrielle Eisele.

Diane Fontenoy

Diane connected with the Windfall Centre a few years ago when she brought her foster child for therapy. She was very impressed with their work and readily agreed to become a trustee. Diane has worked with teenagers with special needs and has completed the first year of an Open University degree course in psychology. She has also given 12 years of service to Barnardos respite care. Diane has four children and two grandchildren and currently has two long-term foster children. She has also owned and managed a shop in Llandovery for 16 years.

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Marilyn Hinks (Vice Chair)

Marilyn has spent most of her professional life teaching students with additional needs. For 13 years she was the SENCO at Welshpool High School where she also taught psychology to the 6[th] form. When she “retired” Marilyn worked as a Family Engagement Co-ordinator alongside families who needed support in accessing local services and helping vulnerable students settle into school and enjoy their schooldays. She now works with colleagues facilitating support groups for parents with children of all ages. Her experience of working with families has made her realise just how important the role of the Windfall play therapists is in supporting vulnerable young people.

David Jones

David has worked in publishing, public relations, advertising and marketing. He was latterly Head of Marketing for the Welsh Development Agency and then the Welsh Assembly Government where he promoted inward investment, supported economic development and raised the profile of the Welsh regions. David claims no expertise in play therapy but first became interested in emotional development when he took a part-time course in pastoral relationships in London in the 1980s. He moved to Mid Wales in 1988 and lives near Llanidloes. He is married and has two daughters.

Janet Matthews

Janet has lived in Powys since 1982 and has worked with children and young people as a teacher, social worker, community development worker, manager with The Children’s Society in Powys (1988 – 2002) and as a manager and children’s advocate with Tros Gynnal. Now retired, she is involved with Hay, Brecon and Talgarth Refugee group, is president of Breconshire Baptist Association, secretary of Penyrheol Chapel and delighted to be a trustee of The Windfall Centre supporting its work with children and families. In between Janet looks after twin granddaughters aged two.

Dr. Andy Scrase

Andy became a trustee on the recommendation of an art therapist friend who had spent several months volunteering at The Windfall Centre and had been impressed by the high quality help the play therapists provided. Andy is retired but spent half her working life as a general practitioner and the other half as a psychiatrist including many years in Learning Disability. In both jobs she met very many children and adolescents (and adults) whose upbringing had been unsympathetic or actively abusive. Of course, as the years went on the services for children improved but they are now grossly overworked and benefit greatly from the contribution made by The Windfall Centre. She has four adult children of her own.

John Senior (Treasurer)

John retired in 2011 after 17 years in industrial R&D followed by 3 years at the Medical Devices Directorate in London, which led to 17 years auditing medical device manufacturers world-wide (on behalf of Lloyds Register Quality Assurance) for their compliance with relevant ISO Standards and European Directives. For the last 3 years of this period John was self-employed, and so became familiar with accounting spreadsheets. For 8 years up to 2016 John was treasurer of a local Quaker Meeting, and for the last 6 years he has been treasurer of a Quaker Special Interest Group. In November 2016 he became treasurer of Mid Wales Area Quaker Meeting, which financially is of similar size to The Windfall Centre.

Therapeutic programmes

The main therapeutic programmes we offer are non-directive Play Therapy and Filial Therapy and we anticipate that these will continue to form the core of our service. Programmes are offered following an Intake meeting with parents/carers and/or referring professionals. Play therapy programmes usually comprise 20 weekly sessions plus at least 2 parent/carer reviews. Filial therapy programmes are shorter at 9 to 10 weeks.

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Play therapy is an acknowledged intervention for children ranging from those who are struggling emotionally to those at risk of deteriorating mental health. It has proved very effective for children with behavioural or other social difficulties and for those trying to cope with major life events such as bereavement, loss or family breakdown. It is a valuable therapeutic tool for children who have suffered major trauma or abuse, eg; children in Care. It can particularly help those with learning or communication difficulties or for whom English is not a first language. Through play and the therapeutic relationship, children can invite an insight into their emotional world, work through traumatic experiences, explore solutions to dilemmas and master their emotions and thoughts.

Filial therapy is a unique therapeutic model, evolved from play therapy, which strives to enhance the child-parent relationship by empowering the carer with new ways to interact with the child. Following instruction and supportive supervision by an experienced therapist, caregivers can then act directly as therapeutic support to their child. This model can be especially valuable to foster and adoptive parents by enhancing the child-carer attachment relationship.

The Nurturing Families Programme draws on Filial Therapy to support mothers and little ones under five to strengthen the mother-child relationship and promote secure attachment. As a pilot programme this service is developing in response to the observations and evaluations of the therapists on a ‘what works’ basis. The programme is funded by Children in Need for a period of three years from 2017.

The Specialist Counselling service was established as a pilot service in response to a request from the Powys Detached Youth Service (PDYS) and each referral is purchased separately by them. These referrals are for young people, 16 to 25yrs, who are often socially dis-engaged, on the edge of, or already involved in, the criminal justice system and/or who may have mental health difficulties un-addressed by any other service. The demand for this service is low and there have been inevitable difficulties in engagement and in geography. However, we intend to keep the service available while we can.

Art Psychotherapy allows children and young people to express themselves, not only through drawing or painting but in three dimensional creations with clay and many other materials.

Tele-Play Therapy helps address children’s needs to express the worries and fears that may accompany their experience of isolation with families during the covid-19 pandemic and then the return to a new normalcy. All Play Therapists have, in addition to their academic and clinical training to Masters level, undertaken training specifically in Tele-Play Therapy at advanced level. This has addressed specific safeguarding concerns, contracting and family support as well as the clinical aspects of doing child therapy online.

. These new services have proved very valuable in helping us increase the children and young people we can serve and tailoring our interventions more closely to the needs of the child/young person.

Commissioners

Referrals to our service are purchased by commissioners on an individual basis. Our main commissioners are

• Powys Early Help for children needing a service beyond the universal ones, to promote their health or development;

• Powys Children’s Services for children who may be on the child protection register as in need of a child protection plan, or children being fostered in the Care System. These children, almost by definition have suffered considerable emotional trauma, abuse or neglect.

• Other local authorities. Recent examples include Carmarthenshire, Pembrokeshire and Swansea.

We also received 43% of private referrals and these are funded either by the parents or from funding secured through grants.

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Covid-19 Response and Service Development

Along with the rest of society, we were rocked at the start of the pandemic with how we would navigate a new world. Initially face to face therapy ceased and all Play therapists undertook training in Tele-Play Therapy to an advanced level in order to carry on supporting children and families online. During the lockdown the therapists also provided a telephone support line should families have the need to talk to someone about how their children and families are coping. As restrictions eased and with the help of generous funding, we were able to build a Perspex divide in a playroom to develop a COVID safe space and continue with face to face therapy. We decided that the service provided by The Windfall Centre will continue based on the following considerations:

1. Children’s reactions to events are very largely influenced by the responses of the adults around them, but also by the wider societal atmosphere. The chaos and uncertainty around schools opening can be a significant source of stress and anxiety to children and young people. If there is additional adult / caregiver anxiety about child care, finances and work complications, this does not pass by unnoticed by children and young people.

2. Add in the recurring death tolls from the virus and again, adult responses to the fear of the virus, and children can be left worrying about their own health or that of their parents / caregivers. There is also the other subliminal messages that children may infect their loved ones which can cause worry and concern.

3. Under the lockdown conditions, the often overlooked but vital support for many children comes from school staff and other adults external to their family is not available or is only sporadically available.

4. The central approach by our skilled therapists has always been to recognise children and young people’s need for stability and predictability, thus conveying a sense of emotional containment and safety. This is needed now more than ever.

5. Similarly, the work that is done with parents and caregivers provides them with support and understanding and the strength to recognise their children’s emotional needs. This in turn equips them with the ways and means to respond attentively to their children.

6. Our service addresses the emotional and mental health needs of children and families and in this national mental health crisis our service is vitally needed.

Taking account of the increased infectiousness of the new variant and its rapid spread, we reviewed our safety and hygiene precautions and found them to be fully robust. Face-to-Face play therapy and art psychotherapy will therefore continue from our specially adapted playroom at the centre in Llandrindod Wells and in Carmarthenshire. Filial therapy can also be provided at the centre or by video link, and our Tele-play therapy remains accessible. The high level of support we provide to parents / caregivers will also remain available.

The Trustees commend the level of skill and commitment of our Therapists and the support they receive from Clare and Gaby. Again, we extend our heartfelt thanks to them all for the way they continue to support children, young people and families in these extremely challenging times.

We expect to continue delivering our core services and we have embed the Nurturing Families service into our regular provision. This was modified in response to findings from the first part of the pilot programme. We would like to widen the service via private referrals or referrals from other agencies eg; GPs, schools, to embrace more children and families struggling with a range of adversities. As there is no ringfenced funding for our service from these agencies, we will be seeking funding from various grant making organisations in addition to tendering for any further contract that may be available from Powys or other local authorities.

7.1 We hope to be able to re-establish our outreach services in Powys on a more secure footing, and similarly develop the satellite provision in South and West Wales. Both of these initiatives will involve finding suitable premises without incurring prohibitive rental costs.

7.2 We continue to work closely with the University of South Wales and provide placements for student play therapists, especially those who may go on to practice in Wales.

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Programme Development Matrix

Programme/Post	Completion date	Resources	Action	Responsibility
Play Therapy	On-going		Continued liaison with commissioners	Service Manager
Filial Therapy	On-going		Continued liaison with commissioners	Service Manager
Nurturing Families	On-Going		Liaison with referrers	Service Manager
Specialist Counselling	On-going – responding to direct referrals	Possibly seek funding to extend project	Liaison with commissioners Applications for future funding	Service Manager Fundraising sub-committee
Art Psychotherapy	On-going		Part of range of programmes available
Increase private referrals	On-going	Seek funding/make tender application if applicable	Applications for future funding	Fundraising sub-committee
Outreach projects		Identify and secure premises Requires therapist for north	Agreement with Early Help Advertise and recruit/suitable therapist	Service Manager Service Manager and Trustee group
South and West Wales provision	December 2021	Suitable premises Additional therapist	Identify and secure premises Engage additional therapist	Maggie Fearn and Service Manager Trustee group
Service Manager		Funding for salary (employee basis) and recruitment process	Secure Funding	Fundraising sub-committee
Expansion of Llandrindod Building into basement	September 2021	Funding for furniture Landlord to decorate	Secure Funding	Service Manager/ Landlord

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Client Profile

Children and young people who are experiencing difficulties that could be related to their mental health are usually first identified within Tier 1 services, for example by a teacher, GP or health visitor. Similarly, parents/carers who identify their child as experiencing difficulties will usually first seek help from services at that level. Four tiers comprise the NHS Child and Adolescent Mental Health service (CAMHS). Children and young people with an identified need may be subsequently referred into specialist CAMH services (falling within Tiers 2–4) for assessment and intervention if necessary. The therapeutic services offered by The Windfall Centre fall within Tier 2 and Tier 3 as illustrated below.

Tier 2 practitioners offer consultation to families and other practitioners. They identify severe or complex needs requiring more specialist intervention, assessment (which may lead to treatment at a different tier), and training to practitioners at Tier 1 level. Practitioners at Tier 3 provide a service for children and young people with more severe, complex and persistent disorders. Practitioners include:

• child and adolescent psychiatrists

• social workers

• clinical psychologists

• community psychiatric nurses

• child psychotherapists

• occupational therapists, and

• art, music, play and drama therapists.

As previously indicated, The Windfall Centre works with children where they and/or their parents may be struggling with life events such as divorce or family reconstitution or, at the other end of the spectrum, children who have suffered extremes of abuse and neglect and are severely traumatised. Despite their circumstances these children do not usually reach the threshold for a service from CAMHS. A skilled therapeutic intervention and close working with other professionals is essential in these cases, often, for fostered children, to ensure the child does not experience multiple placements within the Care system.

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Parents’ comments:

‘I do not know where me and my children would be without The Windfall. I mean that totally. The advice, support and guidance have been invaluable.

‘E has benefitted enormously. She had a safe space that was hers alone to express herself and she felt so comfortable. In an often troubled house it has been a huge deal to her emotional wellbeing.’

‘Self assuredness, more confident. Less anger and more awareness of how her anger affects other people. E had huge outbursts in her class when we first went to windfall, since she started she moved up to a new class and has not acted out since which is huge. ‘

‘Great to be able to talk freely and privately. To be able to share observations and information’

‘We are very grateful for an extremely beneficial Service. Thank you!’

‘O is brighter. She is more up for trying potentially challenging things e.g going out to meet friends, eating veg… She is calmer and better able to control her emotions’

‘We appreciated all the insights and having all our questions answered’

‘The professionals who we’ve worked with have been well-informed and supportive’

Children’s and Young People’s comments:

“Having someone to talk to. (therapist’s name) was amazing. I was allowed to talk about anything. It helped me open up, the stuff in the room was cool, it helped me trust people.”

“I enjoyed my time with (therapist’s name). She listened to me a lot. I shared my feelings (and talked about) my past.”

“Thank you for helping me at play therapy (Therapist’s name), it was very injoyabley. I had fun. Now I now that owh ever coms will injoerd to. So thank you for helping me.” (as transcribed)

“I loved it. Loads of things to play with. (therapist’s name) was lots of fun. I would like to go again.”

“She was good at acting. Amazing. Helped me through my problems.”

“I liked it when (therapist’s name) gave me biscuits and a cup of water. (therapist’s name) sometimes played with me and helped me. It made me feel happy.”

“I want all the toys”

“I actually got to talk to someone”

• “I didn’t not like enithing (sp) there I loved it all!”

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What makes The Windfall Centre special?

Our Staff

All the active play and filial therapists are registered with the British Association of Play Therapists and accredited by the Professional Standards Authority. They are all qualified to Masters’ level and have all undergone their own therapy as is expected for this high level of training. Our other therapists and counsellor are similarly accredited to their respective professional body. All have wide prior experience working with children and young people in a variety of contexts. In addition to their therapeutic knowledge, the theoretical underpinnings of the team’s approach include a clear and nuanced understanding of Attachment theory and neurodevelopment, especially the effects of abuse and early trauma on the developing brain and the child’s emotional development. This draws on the work of acknowledged experts such as Bessel Van der Kolk and Bruce Perry amongst many others.

A Team Approach

In contrast to many independent play therapists, child psychotherapists or psychologists working alone in private practice, our staff are a close-knit and cohesive team with a shared ethos in supporting the emotional health of children and families in our areas. In addition to regular supervision and continuing professional development, the therapeutic team meets regularly to share knowledge, experience and practice issues. This builds a consistency of practice and shared skills, without limiting the individual therapist’s own style.

Evaluation

Evaluation is at the core of our work and we seek creative ways to make this meaningful to our service provision and development. Strengths and Difficulties questionnaires are administered on commencement and ending of all therapeutic programmes. Additionally, staff use an internal ‘Therapeutic Progress Measure’ compiled and rated together with parents/carers to measure progress throughout the programme. Shortly after the end of a programme of therapy parents/carers and the child are invited to give feedback on their experience. (see Appendix)

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Strengths and Difficulties questionnaires are administered on commencement and ending of all therapeutic programmes. Additionally, staff use an internal ‘Therapeutic Progress Measure’ compiled and rated together with parents/carers to measure progress throughout the programme. Shortly after the end of a programme of therapy parents/carers and the child are invited to give feedback on their experience. (see Appendix)

Value for money

We believe that access to our services and to the professional knowledge of our staff should be as easy as possible. We have a sliding scale of fees for private referrals and offer a free initial Intake meeting for these referrals. This is an opportunity for parents/carers to think together with two therapists to better understand the needs of the child and what might be contributing to the child’s difficulties. We automatically offer support and consultation to the foster carers we work with and to the referring social workers, as well as working closely with school staff where necessary.

Public Benefit

The Trustees have considered the Charity Commission’s guidance on public benefit. At the end of each programme of therapy, both parents and children are invited to evaluate their experience. The evaluations received have been overwhelmingly positive and illustrate the public benefit of our service. Considering the wider public benefit, the Trustees also recognise that addressing early trauma and adversity can have a later effect in reducing anti-social behaviour and contributing to safer communities as well as building individual resilience.

Additionally, the training, consultation and delivery of seminars and conferences undertaken by our staff, contributes to the professional development of many allied professionals in the wider professional environment with a hoped for knock-on beneficial effect on other services.

Policy on reserves

It is the policy and aim of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which equates to approximately six months unrestricted expenditure, which equates to approximately £33,000. This provides sufficient funds to cover management and administration and support costs. At the balance sheet date, the free reserves amounted to £40,730.

Financial Situation and Risk management

The trustees have a risk management strategy which comprises an annual review of the principal risks and uncertainties that the charity faces, the establishment of policies, systems and procedures to mitigate those risks and the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise. The financial sustainability is a potential risk for the charity .

Attention has also been focussed on non-financial risks such as the health and safety of therapists and children and families using the centre. Paramount among these is safeguarding children and young people from risk of abuse, neglect or professional misconduct. They also include the physical safety of staff and centre users as well as professional lone working. These risks are managed by ensuring a robust policy and procedure is in place, and regular awareness training for staff and trustees.

The Windfall Centre is currently entirely dependent on income from services purchased by Local Authorities and a very small contract from Powys County Council. This has enabled the service to become established and move from a non-profit organisation to becoming a charity. However, this dependence on only one sector is unsatisfactory for a number of reasons.

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The Windfall Centre Limited

Trustees’ Report

Firstly it leaves us exposed to the vagaries of social services budgets which are themselves dependant on the wider economic climate. A significant drop in referrals could leave The Windfall Centre struggling to survive. It is a cruel irony that when public sector budgets are being drastically cut, the services the Windfall Centre provides are more needed than ever.

Secondly, it is apparent that many more children could benefit from the services we offer, often as an early intervention, but the funds for this are not available. Few parents are able to self-fund and The Windfall Centre does not have the reserves we would like to assist or facilitate these children being able to access our therapeutic support.

Thirdly, out of necessity, we keep our fees to the statutory services as low as is viable in recognition of the constraints on budgets.

These have been the significant drivers in the move to charitable status. The Trustees have addressed these risks by the establishment of a standing ‘Finance and Fundraising’ sub-committee with the brief to ensure core funding as well as funding for particular initiatives. This work is guided by a fundraising strategy.

This is our fourth year as an established charity and the figures for the year-end financial situation can be seen at the bottom of the balance sheet attached.

The SWOT analysis below allows a concise view of the internal and external factors pertinent to The Windfall Centre.

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The Windfall Centre Limited

Trustees’ Report

NTERNAL FACTORS

STRENGTHS (+)

• ✓ Highly qualified and experienced therapists

• ✓ Team dedicated to delivering quality service

• ✓ Established service widely valued by other professionals

• ✓ No credible competitors at this point ✓ Ability to respond to referrals from South and West Wales in addition to Powys

• ✓ Trustee Board committed to sustainability of service

• ✓ Therapeutic programmes valued by children and families

• ✓ Capacity available to take more referrals especially private ones

• ✓ Standing sub-committee for Fundraising applications and over-view of Finance

WEAKNESSES (-)

• Vulnerable financial base ~ highly dependent on one sector

• Presently insufficient capital or income to pay support roles or fund/part fund private referrals

• Aspects of Service manager role still shared with therapist

• Service Manager and Practice Manager roles not filled

• Some policies and procedures need creating/reviewing

• • Team members widely scattered, difficulties in maintaining team cohesion • Need additional Trustees to allow for constraints on involvement experienced by some

• Possible conflict of loyalties/commitment with therapists also working elsewhere (self-employed)

EXTERNAL FACTORS

OPPORTUNITIES (+)

• ✓ Children’s emotional and mental health high on social agenda

• ✓ Present dearth of other services to meet need locally

• ✓ Possible opportunity to agree further contracts with Children’s Services due to current Review in Powys

• ✓ Opportunity to tender for future Powys contract ✓ The service falls within the funding criteria of a number of funding organisations – encouraging for funding applications

THREATS (-)

• Social Services Children’s Services often under-funded, consequently looking for value for money which does not always fit with child’s therapeutic needs

• Need to keep tariffs low in recognition of constraints on commissioners’ budgets

• Re-organisation of Powys Children’s services creating uncertainty regarding future of TAF referrals

• • Opportunities for Play Therapists becoming more available ~ could lose therapists

• Difficulties in recruiting Play Therapists in mid Wales

• Uncertainty regarding funding applications

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The Windfall Centre Limited

Trustees’ Report

Credit risk

The charity’s principal financial assets are bank balances and cash, trade and other receivables.

The charity’s credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.

The credit risk on liquid funds is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.

The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.

Service Development and future plans

We expect to continue delivering our core services and are hoping to embed the Nurturing Families service into our regular provision. This is currently being modified in response to findings from the first part of the pilot programme. The addition of EMDR and Art Psychotherapy has extended our provision. We would like to widen the service via private referrals or referrals from other agencies eg; GPs, schools, to embrace more children and families struggling with a range of adversities. As there is no ringfenced funding for our service from these agencies, we will be seeking funding from various grant making organisations in addition to tendering for any further contract that may be available from Powys or other local authorities.

We hope to be able to re-establish our outreach services in Powys on a more secure footing, and similarly develop the satellite provision in South and West Wales. Both of these initiatives will involve finding suitable premises without incurring prohibitive rental costs.

We continue to work closely with the University of South Wales and provide placements for student play therapists, especially those who may go on to practice in Wales.

Marketing

The majority of referrals to our service are purchased by commissioners, mostly local authorities, on an individual basis, so the need for the kind of marketing required by manufacturing or commercial service businesses does not arise. Instead, The Windfall Centre undertakes marketing initiatives by targeting influencers and a wide range of local authority, health care and other professionals to persuade them of the benefits of referring children and young people to The Windfall Centre for therapy.

The aim of our marketing activity is to promote The Windfall Centre as a centre of excellence in the provision of play therapy and related interventions in the areas we serve which include Powys and South and West Wales. We currently employ the following marketing tools:

Website

The Windfall Centre website gives a clear indication of the range of therapeutic interventions available from Windfall, demonstrates how they work and how to access them. The site is regularly updated as new information and new programmes become available and is currently being re-designed. www.windfallcentre.co.uk

Leaflets

There is an individual leaflet available for each therapeutic programme provided by The Windfall Centre, replicating information published on the website.

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The Windfall Centre Limited

Trustees’ Report

Conferences and Training

The Windfall Centre has delivered two very successful conference for professionals in the fields of social care and children’s mental health, and more would be welcomed. Key note speakers invited to participate included some of the most respected and best-known practitioners in their fields of expertise. At each event, delegates got ample opportunity to meet our therapists and learn about the work of The Windfall Centre. At present though, this is on hold but would be picked up as part of the dedicated Service Manager role, once employed.

Social Media

The Windfall Centre launched a Facebook page.

Community Events

Where indicated, The Windfall Centre personnel provide an active presence at targeted events within the local communities they serve, especially where this might contribute to fundraising.

Our Patrons

The Windfall Centre is fortunate to have two high profile patrons who share our values and support our work. Keith Towler, formerly the Children’s Commissioner for Wales, has a wealth of experience working with young people and children’s organisations; and Gillian Clarke, former poet laureate for Wales, who has highlighted concern for the emotional wellbeing of children in some of her poems. We are considering increasing our list of patrons, but remain fortunate to have two patrons who are so enthusiastic and influential.

Conclusion

Wales NHS estimates more than 40% of young people in Wales, show risk factors for adverse mental health, 30-40% may at some time experience a problem and up to 25% may have a recognisable disorder. The current Children’s Commissioner for Wales, Sally Holland, found in her consultations across Wales that children's and young people’s mental and emotional health was the most pressing concern for them.

Additionally, in their first report, the Welsh Adverse Childhood Experience (ACE) and Resilience Study, conducted by Public Health Wales and Bangor University (2018) focussed on mental illness. From their survey of adults in Wales, they identified how individuals who suffered ACEs were at significantly increased risk of mental illness. Compared with people with no ACEs, those reporting four or more were over 3 times more likely to report current mental illness, six times more likely to report lifetime mental illness and nine times more likely to report ever having felt suicidal. In addition to physical, sexual and emotional abuse and neglect, adverse childhood experiences include living in a family with domestic abuse, alcohol and drug related problems and parental mental ill-health.

With a highly skilled team and a committed Trustee group, the Windfall Centre is well placed to expand its therapeutic services and reach more children and young people struggling with many difficult emotional issues.

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The Windfall Centre Limited

Trustees’ Report

Reference and Administrative Details

Trustees

Ms K Hodges Mrs D Fontenoy Mrs M A Hinks Mr D Jones Dr A Scrase Mr J M Senior V A Grant

Secretary

Mrs J Matthews

Senior Management Team

G Eisele, Service Manager

Principal Office

Gwalia Annex Ithon Road Llandrindod Wells Powys LD1 6AS

Company Registration Number 07538792

Charity Registration Number

1167777

Independent Examiner Mitchell Meredith Ltd St David's House 48 Free Street Brecon Powys LD3 7BN

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The Windfall Centre Limited

Trustees’ Report

The trustees (who are also the directors of The Windfall Centre Limited for the purposes of company law) 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.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK 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 charitable company will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees of the charity on 22 October 2021 and signed on its behalf by:

Mr J M Senior Trustee

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The Windfall Centre Limited

Independent Examiner's Report to the trustees of The Windfall Centre Limited

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021 which are set out on pages 21 to 33.

Respective responsibilities of trustees and examiner

As the charity’s trustees of The Windfall Centre Limited (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 Windfall Centre Limited 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

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 Windfall Centre Limited 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.

M L Barnes FCCA ACA Chartered Accountants St David's House, 48 Free Street Brecon Powys LD3 7BN

Date: 22 October 2021

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The Windfall Centre Limited

Statement of Financial Activities for the Year Ended 31 March 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

	Unrestricted Total Total
	funds Restricted funds 2021 2020
Note	£ £ £ £
Income and Endowments from:
Donations and legacies 3	10,589 28,584 39,173 15,189
Charitable activities 5	51,962 - 51,962 49,520
Investment income 6	13 - 13 -
Total Income
	62,564 28,584 91,148 64,709
Expenditure on:
Charitable activities 7	(44,854) (17,235) (62,089) (76,769)
Total Expenditure
	(44,854) (17,235) (62,089) (76,769)
Net income/(expenditure)	17,710 11,349 29,059 (12,060)
Net movement in funds	17,710 11,349 29,059 (12,060)
Reconciliation of funds
Total funds brought forward
	23,665 10,336 34,001 46,061
Total funds carried forward 17	41,375 21,685 63,060 34,001

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 17.

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The Windfall Centre Limited

(Registration number: 07538792) Balance Sheet as at 31 March 2021

	2021 2020
Note	£ £
Fixed assets
Tangible assets 14	645 712
Current assets
Debtors 15	7,115 6,517
Cash at bank and in hand	58,520 28,948
	65,635 35,465
Creditors: Amounts falling due within oneyear 16
	(3,220) (2,176)
Net currentassets
	62,415 33,289
Netassets
	63,060 34,001
Funds of the charity:
Restricted income funds
Restricted funds 17	21,685 10,336
Unrestricted income funds
Unrestricted funds	41,375 23,665
Total funds 17
	63,060 34,001

For the financial year ending 31 March 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The financial statements on pages 21 to 33 were approved by the trustees, and authorised for issue on 22 October 2021 and signed on their behalf by:

Mr J M Senior Trustee

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The Windfall Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

1 Charity status

The charity is limited by share capital, incorporated in England and Wales.

The address of its registered office is: Gwalia Annex Ithon Road Llandrindod Wells Powys LD1 6AS

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

The Windfall Centre Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

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

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

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The Windfall Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

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.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

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.

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The Windfall Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

Tangible fixed assets

Individual fixed assets costing £500.00 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 Fixtures & Fittings 20% reducing balance Office Equipment 20% reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price.

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's 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.

3 Income from donations and legacies

	Unrestricted Total Total
	funds Restricted funds 2021 2020
	£ £ £ £
Donations and legacies
	589 - 589 426
Grants receivable(note 4)
	10,000 28,584 38,584 14,763
	10,589 28,584 39,173 15,189

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The Windfall Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

4 Grants
	General	Restricted		Total Funds Total Funds
	Funds	Funds		2021 2020
	£	£		£ £
Children in Need	-	3,000		3,000 4,500
Comic Relief	-	-		- 6,656
Co-op Grant	-	3,123		3,123 -
Masonic Grant	-	-		- 2,000
Moondance	-	4,500		4,500 -
Community Foundation in Wales	-	4,800		4,800 -
ICF Small Grant Scheme	-	-		- 1,407
PAVO	-	340		340 -
Job Retention Scheme	-	1,771		- -
Powys County Council	10,000	-		10,000 -
The Caldwell Autism Foundation	-	450		450 -
Llandrindod Town Council Grant	-	-		- 200
Screwfix	-	600		600 -
The Waterloo Foundation	-	10,000		10,000 -
	10,000	28,584		38,584 14,763
5 Income from charitable activities
		Unrestricted
		funds
				Total Total
		General		2021 2020
		£		£ £
Service Provision		53,035		53,035 49,520
6 Investment income
			Unrestricted
			funds
			Total
			General 2021
			£ £
Interest receivable and similar income;
Interest receivable on bank deposits			13 13

6 Investment income
	Unrestricted
	funds
			Total
	General		2021
	£		£
Interest receivable and similar income;
Interest receivable on bank deposits		13		13

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The Windfall Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

7 Expenditure on charitable activities

			Unrestricted			Total	Total
			funds	Restricted	funds	2021	2020
		Note	£	£		£	£
Direct costs			26,565		8,687	35,252	49,949
Staff costs			8,908		7,421	16,329	11,977
Allocated support costs	8		8,061		1,127	9,188	13,613
Governance costs	8		1,320		-	1,320	1,230
			44,854		17,235	62,089	76,769

8 Analysis of governance and support costs

Governance costs

Governance costs
	Unrestricted
	funds
	Total Total
	General 2021 2020
	£ £ £
Independent examiner fees
Examination of the financial statements	1,320 1,320 1,166
Othergovernance costs	- - 64
	1,320 1,320 1,230

Analysis of support costs

Analysis of support costs
	Charitable	Total Total
	Activity	2021 2020
	£	£ £
Establishment costs	5,168	5,168 11,098
Repairs & maintenance	2,464	2,464 963
Printing, postage & stationery	166	166 334
Sundry expenses	222	222 256
Telephone	491	491 451
Advertising	610	610 215
Depreciation	67	67 296
	9,188	9,188 13,613

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The Windfall Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

9 Net incoming/outgoing resources

Net incoming/(outgoing) resources for the year include:

Net incoming/(outgoing) resources for the year include:
	2021		2020
	£		£
Other non-audit services		1,320		1,166
Depreciation of fixed assets		67		296
Finance chargespayable		-		64

10 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.

11 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
	2021 2020
	£ £
Staff costs during the year were:
Wages and salaries	16,329 11,803
Social security costs	- 96
Pension costs	- 78
	16,329 11,977

The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:

the year expressed as full time equivalents was as follows:
	2021 2020
	No No
Staff	2 2

0 (2020 - 1) of the above employees participated in the Defined Contribution Pension Schemes.

No employee received emoluments of more than £60,000 during the year.

The total employee benefits of the key management personnel of the charity were £16,329 (2020 - £11,803).

12 Independent examiner's remuneration
	2021 2020
	£ £
Examination of the financial statements
	1,320 1,166

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The Windfall Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

13 Taxation

The charity is a registered charity and is therefore exempt from taxation.

14 Tangible fixed assets

14 Tangible fixed assets	14 Tangible fixed assets
Furniture and equipment Computer equipment Total
£ £ £
Cost
At 1 April 2020 2,794 1,078 3,872
At 31 March 2021 2,794 1,078 3,872
Depreciation
At 1 April 2020 2,419 647 3,066
Charge for theyear 75 86 161
At 31 March 2021 2,494 733 3,227
Net book value
At 31 March 2021 300 345 645
At 31 March 2020 375 431 806
15 Debtors
	2021 2020
	£ £
Trade debtors	4,580 5,060
Prepayments	2,535 1,457
	7,115 6,517
16 Creditors: amounts falling due within one year
	2021 2020
	£ £
Other taxation and social security	759 240
Accruals	2,461 1,936
	3,220 2,176

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The Windfall Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

17 Funds
	Balance at 1 Incoming Resources Balance at 31
	April 2020 resources expended March 2021
	£ £ £ £
Unrestricted funds
General
General	23,665 62,564 (44,854) 41,375
Restricted funds
BBC Children in Need	1,186 3,000 (2,860) 1,326
Co-op Grant	- 3,122 (90) 3,032
Comic Relief Community Fund in
	6,656 - (2,340) 4,316
Wales
Masonic Charitable Foundation	2,000 - (2,000) -
ICF Small Grant Scheme	357 - (357) -
Camera Funding	50 - - 50
Llandrindod Wells Town Council	87 - (87) -
PAVO	- 340 (340) -
The Caldwell Autism Foundation	- 450 (450) -
Waterloo Foundation	- 10,000 - 10,000
Screwfix	- 600 (600) -
Job Retention Scheme	- 1,771 (1,771) -
Community Foundation in Wales	- 4,800 (1,839) 2,961
Moondance	- 4,500 (4,500) -
Total restricted funds
	10,336 28,583 (17,234) 21,685
Total funds
	34,001 91,147 (62,088) 63,060

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The Windfall Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

	Balance at 1 Incoming Resources Balance at 31
	April 2019 resources expended March 2020
	£ £ £ £
Unrestricted funds
General
General	34,330 49,896 (60,561) 23,665
Restricted funds
BBC Children in Need	3,468 4,500 (6,782) 1,186
Anonymous Donation	8,263 - (8,263) -
Comic Relief Community Fund in
Wales	- 6,656 - 6,656
Masonic Charitable Foundation	- 2,000 - 2,000
ICF Small Grant Scheme	- 1,407 (1,050) 357
Camera Funding	- 50 - 50
Llandrindod Wells Town Council	- 200 (113) 87
Total restricted funds
	11,731 14,813 (16,208) 10,336
Total funds
	46,061 64,709 (76,769) 34,001

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The Windfall Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

The specific purposes for which the funds are to be applied are as follows:

BBC Children in Need - Represents funding towards the Nurturing Families Programme. Early intervention support to 5 families per year over three years focusing on strengthening family bonds and relationships.

Comic Relief Community Fund in Wales - Represents funding towards the Filial Therapy Programme, helping families build and strengthen attachment relationships through empoweing parents and carers with new and innovative ways to interact with their child.

Co-op Grant represents money towards support of children who can not access funding elsewhere.

The annonymous donation represents money towards the costs of the administration of the Windfall Centre.

Masonic Charitable Foundation - Represents funding towards a PlayTherapy Programme to enable children who have experienced mental health difficulties.

ICF Small Grant Scheme provides a contribution toward the Sleep Success Course an accredited workshop aimed at parents and practitioners encouraging children to get a better night's sleep using a behavioural appoach.

Camera Funding represents ad hoc money for the purchase of video cameras for the Centre.

Llandrindod Town Council Grant represents funding towards the purchase of Art Psycotherapy Materials and books.

PAVO represents funding from the Heart of Wales Line for two licences for the Sandtray app for use in the Tele-play Therapy.

The Caldwell Autism Foundation represents funding for the Hand in Hand programme delivered by Gabrielle for children with Autism.

The Waterloo Foundation funding to provide a Bursay fund to support self-funding families to access Therapy Sessions.

Screwfix represents funding towards the perspex partion for the Covid adpated play room for the safety of both cliens and therapists to enable face to face work to continue.

Job Retention Scheme represent funding towards salaries during the covid 19 pandemic.

Community Foundation in Wales represent funding for 5 children or families to take part in Tele-Play therapy.

Moondance Covid19 Relief fund supported 3 months worth of overheads at the beginning of the pandemic.

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The Windfall Centre Limited

Notes to the Financial Statements for the Year Ended 31 March 2021

18 Analysis of net assets between funds

18 Analysis of net assets between funds
	Unrestricted
	funds
	General	Restricted	funds	Total funds
	£	£		£
Tangible fixed assets	645		-	645
Current assets	43,950		21,685	65,635
Current liabilities	(3,220)		-	(3,220)
Total net assets	41,375		21,685	63,060

19 Related party transactions

There were no related party transactions in the year.

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