2022-03-31-accounts

bjectives and Acti	viti	es
		SORP reference
Summary ofthe purposes of the charity as set out in its governing document		Para ufr	The purpose isto relieve and prevent suffering caused by mental or physical illness or by emotional stress among young adults and their families by the provision of a confidential counselling service in South
			Wales
Summary ofthe main activities in relation to those purposes for the public benefit, in particular, the		Para 1.17 and 1.19	Offering a Free Counselling service to young people between the ages of7 and 30years
activities, projects or
services identified in the
accounts. Statement confirming whether the trustees have had regard to the guidance		Para 1.18	The trustees issued by the public benefit	have regard to the guidance Charity Commission on
issued by the Charity
Commission on public
benefit
Additional information (optional) You ma choose to include further statements SORP reference			where relevant	about:
			N/A
		Para 1.38
Policy on grant making
			N/A
		Para 1.38
Policy on social investment including program related
investment
Contribution made by		Para 1.38	The charity has 12volunteers delivering free community-based counselling to young people aged 11 up to 30years.
volunteers

chievements and Per	formance
	SORP reference
Summary ofthe main achievements ofthe charity, identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider	Pare 120	Over 2500 young people aged between 7 and 30years accessed the service across the Local Authority and the Local Health Board, with over 10,000 sessions delivered. Over 93%of these young people showed significant improvement in their emotional wellbeing.
benefits to society as a whole.		This year we continued to have additional funding from Children in Need to work with children and young people who have been
		experiencing mental health issues due to far reaching effects of Covid. We also retained funding from the Big Lottery for
		part ofthe year to work with young people and their families who have suffered or
		been affected b a traumatic event

Achievements against	Para 1.41
objectives set
Performance offundraising activities against objectives	Para 1 41
set
Investment performance	Para 1.41
against objectives
Other

Review ofthe charity's financial position at the end ofthe period	Review ofthe charity's financial position at the end ofthe period	Review ofthe charity's financial position at the end ofthe period	Review ofthe charity's financial position at the end ofthe period	Review ofthe charity's financial position at the end ofthe period	Para 1.21	The charity had atotal income this year due off517,868 (LY:648,029)for the year. This year we also had an increased expenditure off621,829 (LY:534,726). The charities total reserves increased tof255,27042
Statement		explaining the			Para 1.22	Stated reserves policy
policy stating	for holding why they			reserves are held		Eye to Eye Youth Counselling Service believes that the charity should hold
						financial reserves (the "Emergency Operating Reserve" - EOR) for the
						following reasons
						i. It is entirely dependent on project
						funding for income from year to year which is inevitably subject to
						fluctuation.
						ii. It requires protection against, and the ability to continue operating despite, catastrophic or lesser but
						damaging events.
						Eye to Eye wishes to protect the continuity ofthe charity's work in the event ofa shortfall ofincome, the reserves held will enable the charity to manage the risk ofa reduction in funding resulting in the redundancy ofstaff and reduced services until further funding can be secured to continue its work, thus minimizing the effect
						on the community we serve.
						The trustees believe that the minimum level ofReserves should be the equivalent of six months' operating costs calculated and reviewed annually and believe that the EOR should be built up to the desired level in stages consistent with the charity's overall financial position and its need to
						maintain and develop its charitable
						activities.
Amount			ofreserves held		Para 1.22	The current level ofEOR stands at f255,270.42as ofthe 31"March 2022
Reasons			for	holding zero	Para 1.22
reserves

Details of fund matedially	Details of fund matedially	Details of fund matedially	in	Para 1.24 N/A
deficit Explanation of any uncertainties about the charity continuing as a going concern				Para 1.23 The charity Is entirely dependent on project Local Authority funding for income which is inevitably subject to fluctuation and subject toTender. It requires protection against, and the ability to continue operating despite, catastrophic or lesser but damaging events. The charity holds reserves to ensure its ability to continue and seek alternative funding in the event of all funding being withdrawn. The
				charity regularly reviews its risks.
Additional information (optional) You ma choose to include further statements where relevant about:
				The charities funding relies on grants from Local	Councils	and
The charity's		Para		Local Health Board.
principal sources of funds (including		1.47		RCT: F400,000.00 LHB:E 20,400.00
any fundraising)
Investment				Only have a reserves policy for investment.
policy and		Para 1.46
objectives
including any
social
investment
policy adopted
A description of the principal risks facing the		Para 1.46		The charity has a 1-year extension to deliver counselling RCT Local Authority until September 2023. Not getting tender beyond this date is a financial risk. The reserves is in place to cover this.		to the the policy
charity
Other

Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more	Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more	Pars 1.25	At the annual general meeting ofthe Charity the members shall elect from amongst themselves a chairperson, vice chairperson, a secretary, a treasurer and training officer, who shall hold office from the conclusion ofthat meeting.	At the annual general meeting ofthe Charity the members shall elect from amongst themselves a chairperson, vice chairperson, a secretary, a treasurer and training officer, who shall hold office from the conclusion ofthat meeting.	At the annual general meeting ofthe Charity the members shall elect from amongst themselves a chairperson, vice chairperson, a secretary, a treasurer and training officer, who shall hold office from the conclusion ofthat meeting.
trustees			G		Executive Committee
			(1)		The executive Committee shall consist of not less than 5members
					nor more than 10members being;
					(a) The honorary officers specified in the preceding clause;
					(b) Not less than 5 and not more than 10 members elected at the
					annual general meeting who
					shall hold office from the
					conclusion ofthat meeting
			(2)		The Executive Committee may in addition appoint not more than 2 co-opted members but not so that
					no-one may be appointed as a co-opted member if, as a result more than one third ofthe members
					ofthe Executive Committee would
					be co-opted members. Each appointment of a co-opted member shall be made at a special meeting
					ofthe Executive Committee called
					under clause J(1)and shall take effect from the end ofthat meeting
					unless the appointment is to fill a
					place which has not then been vacated, in which case, the appointment shall run from the date when the post becomes vacant.
			(S)		All the members ofthe Executive Committee shall retire from office
					together at the end ofthe annual general meeting next after the date on which they came into office but
					they may be re-elected or re-
					appointed.
				(4)	The proceedings ofthe Executive Committee shall not be invalidated
					by any vacancy among their number or by any failure to appoint or any
					defect in the appointment or
					qualification ofa member.
				(5)	Nobody shall be appointed as a member of the Executive Committee who is aged under 18or
					who would ifa ointed be

					E e to	E 6	Cotmsellln Service	Cotmsellln Service	Cotmsellln Service	Cotmsellln Service	Cotmsellln Service		1E+06	l
						Annual			accounts			for the period
													en
					start		l	p1lp4l2021				To	date'	,	31/p3/2p22
						X							Endo
						8				Restricted			wmen
Recommended	categories				by			Unrestricted			income		t			Total		Prior year
activity								funds			funds		funds			funds		funds
									f.			R					E
incoming resources			(Note		3)				F01			F02	F03				F04	F05
Income and endowments				from:
Donations snd legacies						$01			1,890								1,890	4,445
Charitable activities						$02			35,286		477,848					513,134		641,524
Other trading activities						$03
Investments									2,844								2,844	2,060
Separate item						$05
Other						$06
Total						$07			40,02		477,848					517,868		6 8, 29
Resources expended				(Note 8)
Expenditure on:
Raising funds						$08
Charitable activities						Scg			67,457		550,088					617,545		530,462
Governance						$10			4,284								4,284	4,284
Other						$11
Total						$12			1,741		55,08					6	1,829	534,746
Net income/(expenditure)					before
investment gains/(losses)						$13			31,721	-	72,240				-	103,961		113,2&3
Net gains/(losses) on	investments					$14
Net income/(expenditure)						$15			31,721	-	72,240				-	103,961		113,283
Extraordinary	Items					$16
Transfers between			funds			$17
Other recognised		gains/(losses):
Gains and losses on	revaluation			offixed assets for
the charitys own use						$18
Other gains/(losses)						$19
Net movement	in funds					$20			31,721	-	72,240				-	103,961		113,283
Reconciliation	offunds:
Total funds brought forward						$21		465,796			80,153					545,949		432,666
Total funds carried			forward			$22		434,075				7,913				441,988		545,949

			0z
			8		Restricted	Endow
				Unrestrict	income	ment	Total this	Total last
			10	ed funds	funds	funds	year	year
				E	E	E	E	K
Fixed assets				F01	F02	F03	F04	F05
Intangible assets Tangible assets		(Note 15) (Note 14)	801 802		3,235		3,235	4,748
Heritage assets		(Note 18)	802
Investments		(Note 17)	804
	Total	fixed assets	806					4,748
Current assets
Stocks		(Note 18)	806
Debtors		(Note 19)	807	59,957			59,957	53,333
Investments 24)		(Note 17.4)	806 809	313,038			313,038	320,068 177,859
Total current assets			810					551,26
within one year 20)		(Note	811		10,723	-	10,723	10,059
Net current	assetsl(liabilities)		812					541,
		liabilities	816					545,949
Creditors: amounts		falling due
after one year		(Note
20)			814
Provisions for liabilities			815
Total net assets	orliabilities		816	434,075	7,913	-	441,988	545,949
Funds ofthe	Charity
Designated funds (Note 27)			817	221,029			221,029
Restricted income funds (Note 27)			816		7,913		7,913	80,153
Unrestricted funds			810	213,046			213,046	465,796
Revaluation reserve			820
		Total funds	821					545,949

Signed by one ortwo trustees on behalf of all the trustees	Signature	Print Name	Date of approval dd/mm/
		(~r=Mi4 ~K(W
			~K2z

T	he a	ccounts have	been prepared in accordance with:	been prepared in accordance with:
			the Statement of Recommended		Practice:	Accounting and Reporting by Charities
	and	with*	preparing their accounts applicable in the UK and	in accordance with Republic of Ireland		the Financial Reporting Standard (FRS102)issued on 16July 2014
~	and	with*	the Financial Reporting Ireland (FRS 102)	Standard	applicable	in the United Kingdom and Republic of

Yes -Tick as appropriate
No* v
Please disclose:
(i) the nature ofthe pnor period enori
(ii) foreach prior period presented in the accounts, the amount ofthe correction foreach account line item
affected; and
(iii) the amount ofthe correction at the beginning ofthe
earliest prior period presentedin the accounts.

				~ ~ ~
Note 2				Accounting policies
2.2 INCOME
This standard		list ofaccounting policies has been applied by the charity except for those ticked "No"or			"N/a". Where a
dilferent or additional			policy	has been adopted then thisis detailed in the box below.
Recognition		ofincome		These are included in the Statement of Financial Activities (SoFA) when;
				~OQLIQIjO sris )trlapnqr pcyopsa svcnks5 covns psaoupyco; it is more likely than not that the trustees will receive the resources; and				Yes	No	N/a
				~ClOfIHHQ cnc povcsapy walrus b'av i)cpcaoups5 mnrl ou$$qpsvc pckca50	ny.
				There has been no offsetting ofassets and liabilities, or income and expenses,		unless	required
Offsetting				or permitted by the FRS 102SORP or FRS 102.
Grants and	donations			Grants and donations are only included in the SoFAwhen the general income
				recognition criteria are met (5.10to5.12 FRS 102SORP).				Yes	No	N/a
				In the case of performance related grants, income must only be recognised to		the extent
				that the charity has provided the speciTied goods or services as entitlement	to the grant
Legacies				Legacies are included in the SOFA when receipt is probable, that is, when there has been grant ofprobate, the executors have established that there are sufficient assets			in	Yes	No	N/a
				the estate and any conditions attached to the legacy are either within the control ofthe
				charity or have been met.
								Yes	No	N/a
Government		grants		The charity has received government grants in the reporting period
Tax reclaims		on		Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part ofthat gift and is				Yes	No	N/a
donations	and gifts			treated as an addition to the same fund as the initial donation unless the donor or the
				terms ofthe appeal have specified otherwise.
Contractual performance		income related	and	This is only included in the SoFAonce the charity has provided the related	goods or			Yes	No	N/a

Income from	interest,	This is included in the accounts when receipt is probable and the amount receivable can	Yes	No	N/a
royalties and dividends		be measured reliably.
Income from	membership	Membership subscriptions received in the nature ofa gift are recognised in Donations	Yes	No	N/a
subscriptions		and Legacies.
		Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision ofgoods and services as	Yes	No	N/a
		income from charitable activities.
Settlement ofinsurance claims		Insurance claims are only included in the SoFAwhen the general income recognition criteria are met (5.10 to 5.12FRS 102SORP) and are included as an item ofother income in the SoFA.	Yes	No	N/a
Investment losses	gains and	This includes any realised or unrealised gains or losses on the sale ofinvestments and any gain or loss resulting from revaluing investments to market value at the end ofthe year.	Yes	No	N/a
2.3EXPENDITURE		AND LIABILITIES
Liability recognition		Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount ofthe	Yes	No	N/a
		obligation can be measured with reasonable certainty.
Governance costs	and support	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability ofthe charity and its	Yes	No	N/a
		compliance with regulation and good practice.
		Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating properly costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.	Yes	No	N/a
Grants with conditions	performance	Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the	Yes	No	N/a

	recipient ot the grant has provided the specified service or output.
Grants payable without performance conditions	Where there are no conditions attaching to the grant that enables the donor charity io realistically avoid the commitment, a liability for the full funding obligation must be		Yes	No	N/a
	recognised.
			Yes	No	N/a
Redundancy cost	The charity made no redundancy payments during the reporting period.
			Yes	No	N/a
Deferred income	No material item ofdeferred income has been included in the accounts.
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts		Yes	No	N/a
Provisions for liabilities	A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate ofthe amount required to settle the obligation at the		Yes	No	N/a
	reporting date
Basicfinancial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7FRS 102 SORP. Subsequent measurement isas per paragraphs to 11.19,FRS 102 SORP.	11.17	Yes	No	N/a
2.4ASSETS Tangible fixed assets for	These are capitalised ifthey can be used for more than one year, and cost at least		Yes	No	N/a
use by charity	They are valued at cost.
	The depreciation rates and methods used are disclosed in note 14.
intangible fixed assets	The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15		Yes	No	N/a
	They are valued atcost.
Heritage assets	The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation		Yes	No	N/a
	rates and methods used as disclosed in note 16.

Note 3		Analysis of	Analysis of	income	income	income		Restricted	Endow
							Unrestricted	income	ment
							funds	funds	funds	Total funds	Prior year
Donations	Donations	and	Anal ifts	sis			1,890			1,890	4,445
and legacies:	Gift Aid
	L acies
	General grants provided				by government/other
	charities
	Membership subscriptions				and	sponsorships
	which are	in substance		donations
	Donated	oods,	facilities		and	services
	Other					Total	1,890				4,445
Charitable
activities:	General grants charities Partnershi s Other		provided		by government/other Total		17,565 15,968 1,753 35,286	477,848 477,848		495,413 15,968 1,753 513,134	619,093 21,821 610 641,524
Other trading	Report for GP
activities:
	Other
						Total
Income from	Interest	income					2,844			2,844	2,060

investments:	investments:	Oividend	income	income
		Rental and		leasing income
		Other					Total	2,844			2,844	2,060
Separate
matertal	item
of income:
							Total
Other:		Conversion of endowment funds into income Gain on disposal ofa tangible fixed asset held
		for charity's own use Gain on disposal ofa programme					related
		investment
		Royalties from the exploitation				of intellectual
		roperty	ri	hts
		Other					Total
								40,020	477,848	-	517,868	648,029

Note 6		Analysis ofexp	en	ditu	re
							Restricted
						Unrestricted	income	Endowment
						funds	funds	funds	Total funds	Prior year
		Analysis							E	E
Expenditure	on	Incurred seeking donations
raising funds:		incurred seeking legacies
		Incurred seeking grants
		Operating membership	schemes and
		social lotteries
		Staging fundraising events
		Fundraising agents
		Operating charity shops
		Operating atrading company
		undertaking non-charitable		trading
		activity
		Advertising, marketing,	direct		mail and
		ublicit
		Start up costs incurred	in	generating
		new source offuture income
		Database development	costs
		Other trading activities
		Investment management		costs:
		Portfolio mana ement costs
		Cost ofobtaining investment			advice

Investment administration	Investment administration	costs
Intellectual property	licencing costs
Rent collection, property		repairs and
maintenance charges
Total expenditure	on raising funds
Salary &Pension Costs			552,350	552,350	468,014
Redundancy Costs
New Software Costs
Training Costs			16,038	16,038	17,512
Resources/Equipment/Stationery			16,358	16,358	21,193
Memberships			3,342	3,342	2,409
Travel &Expenses					451
Telephone Costs			3,111	3,111	1,557
Rent			6,550	6550	3675
Insurance			2,929	2,929	2,859
Consultancy			6,888	6,888	4,997
Rebrand 8 Website	Costs				5,500
Books
CRB Payments			568	568	112
Depreciation Charge			1,513	1,513	1,513
Boys Project film			5,800	5,800
Miscellaneous			2,098	2,098	670

Total expenditure on charitable activiTies	Total expenditure on charitable activiTies	617,545	617,545	530,462
Employment	Consultants	1,656	1,656	1,656
Payroll Costs		1,368	1,368	1,368
Independent	Examiner	1,260	1,260	1,260
Legal 8 Professional
Total		4,284	4,284	4,284

	Activity or	Activities undertaken	directly
programme
Activity 1
Activi	2
Other
Total

Grant
funding	Support	Total this	Total
of	Costs	yaaf	prior year
activities

ceipts ofgovernment	grants
			This year	Last year
Description			f:	F.
For counselling services	in RCT area		400,000	466,667
Resilience training				3,976
School days training				10,065
Other (COVID-19 help,	extra funds for above)			49,691
		Total	400,000	530,399

This year	Last year
1260	1260

			This	year	Last year
				8	8
				502,792	443,062
				31„993	24,952
				17,565
Total	staff	costs		552,350	466,014

		Freehold land	Otherland	B	Plant,		Fixtures,	Total
		8 buildings	buildings		machinery	and	fittings and
					motor vehicles		equipment
At the beginning	of						10,125	10,125
the year
Additions
Revaluations
Disposals
Transfers *
At end ofthe year							10,125	10,125

14.2 Deprec	iation and	impairments
	'*Basis	SLor RB	SLor RB	SLor RB	SLor RB	SLor RB	Straight Line
							("SL")or
							Reducing
							Balance
							(IIRBII)
	**Rate
At beginning	ofthe				5,377	5,377
year

14.3Net	book value
Net book	value at the
beginning	ofthe year
Net book	value at the
end ofthe	year

Naine ofthe entity or entities benefitting	Naine ofthe entity or entities benefitting	Naine ofthe entity or entities benefitting	from
those guarantees
				N/A
Please explain how the guarantee		furthers the
charity's aims
17.6Concessionary	loans

				Description	This year L'	Last year K
Amount ofconcessionary	loans made (Multiple
loans made may be disclosed in aggregate
provided that such aggregation does not obsure
significant Information).
			Total
Amount ofconcessionary	loans received			Description	This year R	Last year R
(Multiple loans received	may be disclosed	in
aggregate provided that	such aggregation	does
not obsure significant information).
			Total

trusts, ofthe charity;	and	w U- unrestricted funds	w U- unrestricted funds	unds; R	restrictedinc	ome funds, including special	ome funds, including special	ome funds, including special	ome funds, including special
Fund names	Type PE, EE Ror UR* Purpose and Restrictions			Fund balances brought forward	Income	Expenditu re	Transf ers	Gains and losses	Fund balances carried forward
Rhondda Cynon Taff			Youth counselling in RCTarea Counselling services —16to 25years	E 62,207	E 400,000	E — 462,207	E	E	E
			old, Mild to Moderate anxiety and Ior
Cwm Taf LHB Children in Need			depression, living in the Cwm Taf region and referral via primary care counselling service Children COVID-19 counselling For2 part time workers helping clients		20,400 28,856	20,400 20,943			7,913
Lottery Fund	R		and their families who have been affected by trauma in their community	9,531	28,592	38,123
ICF Funding			Counselling in Rhydyfelin and surrounding areas
Rhondda Cynon Taff			Resilience fund to continue training of counsellors during COVID-19
Rhondda Cynon Taff WCVA			Extra school days for counsellors Six month contract for support worker during COVID-19	8,415		8,415

Other	funds	Nla	N/a
				TotalFunds	80,153	477,848	-	550,0SS	7,913

trusts, ofthe ch	arity; a	nd U- unrestricted funds		uns;	restrcte	ncome fu	nds, in	cluding	special
Fund names Rhondda Cynon	Type PE, EE R or UR	Purpose and Restrictions		balance s brought forward E	Income E	Expenditu re E	Tran sfers E	Gains and losses E	Fund balances canied forward f
Taff		Youth counselling in RCT area		41,561	466,666	- 446,020			62,207
		Counselling services - 16to 25 years old, Mild to
		Moderate anxiety and lor depression, living	in
Cwm Taf LHB Children in Need		the Cwm Taf region and referral via primary counselling service Children COVID-19 counselling For 2 part time workers helping clients and	care their		20,000 15,840	20,000 15,840
Lottery Fund ICF Funding on a ynon Taff hond a ynon		families who have been affected by trauma their community Counselling in Rhydyfelin and surrounding esiience und o continue training o counsellors during COVID-19	in areas		28,592 1,356 3,976	19,061 1,356 3,976			9,531
Taff		Extra school days for counsellors			10,065	1,650			8,415

WCVA	R	rx mont COVID-19	contra	or support wor er unng		22,548 -	22,548
				Total Funds	41,561	569,043 -	530,451

here have been no	related party tran	sactions in thereporting	eriodT	l
			p (rue	or Fase)		TRUE
Name ofthe trustee or related party	Relationship to charity	Description ofthe transaction(s)	Amount	Balance at period end	Provision for bad at period end	debts	Amounts written off during reporting
							flod