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2025-03-31-accounts

Charity Registration Number: 1170631

Eye to Eye Counselling Service Charitable Incorporated Organisation

Trustees Report and Financial Statements

for the Year Ended 31 March 2025

Eye to Eye Counselling Service

Contents

Page
Information 1
Trustees' Report 2 - 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Cash Flow Statement 8
Notes to the Financial Statements 9 - 17

Eye to Eye Counselling Service

Information

Charity Number 1170631

The Trustees who served in office throughout the year were as follows -

Dafydd Morgan David Stone Debbie Page Evans Gareth Bishop Joy Nicholls (Resigned 26 January 2025) Julia McDonald (Appointed 26 January 2025) Julia Richards (Appointed 26 January 2025) Kevin Mcdonald Linda Michel Mairead Thomas (Appointed 1 January 2025) Peter Griffiths (Resigned 26 January 2025) Registered Office Carnegie Parish Hall Offices Main Road Church Village Pontypridd CF38 1PY Bankers Lloyds Bank PLC 25 Gresham Street London EC2V 7HN Independent Examiners R.H. Jeffs & Rowe Ltd Chartered Accountants 27/28 Gelliwasted Road Pontypridd CF37 2BW

Page 1

Eye to Eye Counselling Service

Trustees' Report for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the Year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom (FRS 102) and the Charities Act 2011.

Objectives and Activities

The charity's objectives are to 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. Offering a Free Counselling service to young people between the ages of 10 and 30 years.

The trustees have referred to the guidance given by the Charity Commission on public benefit when reviewing the charity's aims and objectives.

The charity has 10 volunteers delivering free community-based counselling to young people aged 11 up to 30 years old.

Organisational Structure

The charity is governed by a Charitable Incorporated Organisation (CIO) Foundation document registered on the 8th December 2016 as amended on 4th December 2020.

The trustees who have served the charity during the period are shown on the information page.

Trustee Selection Methods:

At the annual general meeting of the charity the members shall elect from amongst themselves a chairperson, vice chairperson, secretary, treasurer and training officer, who shall hold office from the conclusion of that meeting.

Executive Committee:

Page 2

Eye to Eye Counselling Service

Trustees' Report for the Year Ended 31 March 2025

Achievements and Performance

Over 1,993 young people aged between 10 and 30 years accessed the service across the Local Authority and the Local Health Board, with over 9,300 sessions delivered. Over 98% of these young people showed significant improvement in their emotional wellbeing.

This year we continued to have additional funding from the Big Lottery to work with young people and their families who have suffered or been affected by a traumatic event. We also received Additional Funding from the Welsh Government as part of the Whole School Approach to Mental Health and Wellbeing, to provide additional counselling throughout the year including the summer holidays. Also to support pupils who are non-attenders at school.

Financial Review

The charity had a total income this year due of £686,285 (2024 : £626,708). This year we also had an increased expenditure of £624,161 (2024 : £598,072). The charity's total reserves increased to £563,854.

Reserves Policy

Eye to Eye Counselling Service believes that the charity should hold financial reserves (the "Emergency Operating Reserve" - EOR) for the following reasons:

Eye to Eye Counselling Service wishes to protect the continuity of the charity's work in the event of a shortfall of income, the reserves held will enable the charity to manage the risk of a reduction in funding resulting in the redundancy of staff or 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 of reserves 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. The current level of EOR stands at £187,393 as of the 31 March 2025.

The charity is entirely dependent on project Local Authority funding for income which is inevitably subject to fluctuation and subject to Tender. 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 in the event of all funding being withdrawn. The charity regularly reviews its risks.

The charity's funding relies on grants from Local Councils and Local Health Board. The principal grants received during the year were RCT: £438,860, and LHB: £36,717.

Page 3

Eye to Eye Counselling Service

Trustees' Report for the Year Ended 31 March 2025

Risk Management

The trustees have assessed the principal risks to which the charity is exposed. Key risks include potential fluctuations in local-authority and grant funding, safeguarding of beneficiaries, and maintaining the wellbeing and retention of trained counsellors. Mitigation measures include robust financial monitoring, regular policy reviews, annual safeguarding audits, and maintaining adequate unrestricted reserves equivalent to at least six months’ operating costs. The trustees consider the charity’s risk management procedures to be appropriate for its scale and activities.

Plans for Future Periods

The trustees intend to consolidate and develop the charity’s counselling services in partnership with local authorities, schools, and health boards. In the coming year, the charity aims to:

This report was approved by the Board of Trustees on 1 November 2025 and signed on its behalf by:

David Stone

Trustee

Page 4

Independent Examiner's Report to the Trustees of

Eye to Eye Counselling Service

I report to the trustees on my examination of the financial statements of Eye to Eye Counselling Service ('the charity') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed.

Responsibilities and Basis of Report

As the trustees of charitable company you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a 'true and fair' view and my report is limited to those specific matters set out in the independent examiner's statement.

Independent Examiner's Statement

The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ICAEW.

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

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 financial statements to be reached.

Mr. R E Thomas BSc FCA R.H. Jeffs & Rowe Ltd Chartered Accountants Pontypridd

Date: 20 November 2025

Page 5

Eye to Eye Counselling Service

Statement of Financial Activities for the Year Ended 31 March 2025

Total Total
Year to Year to
Notes Unrestricted Restricted 31/03/25 31/03/24
£ £ £ £
Income & Endowments
Donations and Legacies 2 2,489 - 2,489 4,224
Charitable Activities 2 46,594 627,225 673,819 614,337
Other Income:
Investment Income 2 9,977 - 9,977 8,147
Total Income & Endowments 59,060 627,225 686,285 626,708
Expenditure
Charitable Activities 3 - 619,553 619,553 593,464
Governance Costs 3 4,608 - 4,608 4,608
Total Expenditure 4,608 619,553 624,161 598,072
Movement in Total Funds for the Year:
Net Income/(Expenditure) for the Year 4 54,452 7,672 62,124 28,636
Fund Balances Brought Forward 318,074 183,656 501,730 473,094
Fund Balances Carried Forward 372,526 191,328 563,854 501,730

Page 6

Eye to Eye Counselling Service

Balance Sheet as at 31 March 2025

Notes
Fixed Assets
Tangible assets
7
Current Assets
Debtors
8
Investments
9
Cash at Bank and in Hand
Creditors: Amounts Falling
Due Within One Year
10
Net Current assets
Net Assets
Funds
Restricted Funds
12
Unrestricted Funds
12
2025
£
29,498
323,096
203,653
556,247
)
(15,312
£
22,919
540,935
563,854
191,328
372,526
563,854
2024
£
174,093
293,183
33,331
500,607
)
(17,645
£
18,768
482,962
501,730
183,656
318,074
501,730

The notes on pages 9 - 17 form part of these accounts.

The financial statements were approved by the Board of Trustees on 1 November 2025 and signed on its behalf by:

David Stone

Trustee

Page 7

Eye to Eye Counselling Service

Cash Flow Statement for the Year ended 31 March 2025

Notes
Cash Flows from Operating Activities
Net Income/(Expenditure) for the Year
Depreciation
Investment Income
(Increase)/Decrease in Debtors
Increase/(Decrease) in Creditors
Net Cash Flows from Operating Activities
Cash Flows from Investing Activities
Investment Income
(Increase)/Decrease in Investments
Capital Expenditure
Net Cash Flows from Investing Activities
Change in Cash and Cash Equivalents During the Year
Cash & Cash Equivalents at Start of the Year
Cash & Cash Equivalents at End of the Year
2025
2024
£
£
62,124
28,636
4,076
3,895
)
(9,977
)
(8,147
144,595
)
(122,005
)
(2,333
170
198,485
)
(97,451
9,977
8,147
)
(29,913
20,904
)
(8,227
)
(15,442
)
(28,163
13,609
170,322
)
(83,842
33,331
117,173
203,653
33,331

Page 8

Eye to Eye Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2025

Statutory Information

Eye to Eye Counselling Service is a Foundation Charitable Incorporated Organisation registered Wales. The registered office is Carnegie Parish Hall Offices, Main Road, Church Village, Pontypridd, CF38 1PY. The nature of the charity's operations and principal activities is disclosed within the Trustees Report.

The financial statements are presented in Sterling (£), the charity's functional currency, and rounded to the nearest pound.

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

1. Accounting Policies

1.1. Basis of Preparation and Assessment of Going Concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard, applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern over the next year.

1.2. Income & Endowments

All income and endowments are included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Page 9

Eye to Eye Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2025

.................... continued

1.3. Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. Expenditure includes any VAT which cannot be fully recovered.

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.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examiner's fees and costs linked to the strategic management of the charity.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

1.4. Fund Accounting

The unrestricted funds of the charity comprise those monies which are available to be used towards the meeting of the charitable objectives of the charity at the discretion of the trustees and management of the charity.

The restricted funds are monies raised or received for a specific purpose and accounted for in accordance with the donors imposed conditions.

1.5. Taxation

The charity is not liable for Tax on its charitable activities.

1.6. Tangible Fixed Assets and Depreciation

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Page 10

Eye to Eye Counselling Service

Notes to the Financial Statements

for the Year Ended 31 March 2025

.................... continued

1.7. Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Trade debtors and other debtors are recognised at the settlement amount due and prepayments are valued at the amount prepaid.

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

1.8. Investments

Current asset investments are at the lower of cost and net realisable value.

Page 11

Eye to Eye Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2025

.................... continued

2. Income & Endowments

Income & Endowments
Total Total
Year to Year to
Unrestricted Restricted 31/03/25 31/03/24
£ £ £ £
Donations and Legacies
Donations and Gifts 2,489 - 2,489 4,224
2,489 - 2,489 4,224
Charitable Activities
RCT Council - 360,749 360,749 294,600
RCT WAG - 78,111 78,111 130,816
National Lottery - 151,648 151,648 153,300
Cwm Taf LHB - 36,717 36,717 -
Neighbourly Funding - - - 1,000
Coychurch Crematorium - - - 14,000
The Talent Fund 20,000 - 20,000 -
Much Loved - - - 1,713
Partnerships 26,116 - 26,116 18,908
Other Charitable Income 478 - 478 -
46,594 627,225 673,819 614,337
Investment Income
Interest Income 9,977 - 9,977 8,147
9,977 - 9,977 8,147
Total Income 59,060 627,225 686,285 626,708

Page 12

Eye to Eye Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2025

.................... continued

3. Expenditure

3. Expenditure
Total Total
Basis of Year to Year to
Allocation **Unrestricted ** Restricted 31/03/25 31/03/24
£ £ £ £
Charitable Activities
Wages and Salaries Direct - 553,334 553,334 531,415
Sub Contractors Direct - 4,100 4,100 13,449
Training Costs Direct - 10,562 10,562 3,620
Travel and Expenses Direct - 250 250 533
Rent Payable Direct - 10,991 10,991 7,004
Insurance Direct - 4,088 4,088 3,640
Resources, Equipment etc Direct - 21,330 21,330 8,577
Software Costs Direct - 569 569 492
Memberships Direct - 3,033 3,033 1,926
Marketing and Advertising Direct - 881 881 2,732
Telephone Costs Direct - 3,103 3,103 2,817
CRB Payments Direct - - - 472
Consultancy Direct - 750 750 9,175
Depreciation Direct - 4,076 4,076 3,895
Miscellaneous Expenses Direct - 2,486 2,486 3,717
- 619,553 619,553 593,464
Governance Costs
Independent Examiner Direct 1,440 1,440 1,440
Payroll Costs Direct 1,512 1,512 1,512
Employment Consultants Direct 1,656 1,656 1,656
4,608 - 4,608 4,608
Total Expenditure 4,608 619,553 624,161 598,072
4. Net Income/(Expenditure)
Total Total
Year to Year to
31/03/25 31/03/24
£ £
This is stated after charging/(crediting):
Depreciation 4,076 3,895
Independent Examiner 1,440 1,440
Payroll Costs 1,512 1,512

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Eye to Eye Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2025

.................... continued

5. Staff Costs

Staff costs during the year comprised of the following:

Staff Costs
Staff costs during the year comprised of the following:
Total Total
Year to Year to
31/03/25 31/03/24
£ £
Staff Salaries and National Insurance 519,991 499,811
Pension Costs 33,343 31,604
553,334 531,415

The average number of employees during the Year amounted to 21 (2024 : 20).

No employee was paid £60,000 or more during the Year (2024 : Nil).

The trustees received no remuneration or benefits in connection with the performance of their duties

No trustees received any expenses in connection with their duties during the year.

6. Related Party Transactions

During the Year the charity received donations of £300 (2024 : £310) from Mr D Stone, a charity trustee.

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Eye to Eye Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2025

.................... continued

7. Tangible Fixed Assets

7.
Tangible Fixed Assets
7.
Tangible Fixed Assets
7.
Tangible Fixed Assets
Fixtures,
Property
Fittings and
Improvements
Equipment
Total
£
£
£
Cost
At 1 April 2024
10,323
21,713
32,036
Additions
3,099
5,128
8,227
At 31 March 2025
13,422
26,841
40,263
Depreciation
At 1 April 2024
1,033
12,235
13,268
Charge for the Year
1,343
2,733
4,076
At 31 March 2025
2,376
14,968
17,344
Net Book Values
At 31 March 2025
11,046
11,873
22,919
At 31 March 2024
9,290
9,478
18,768
8.
Debtors
2025
2024
£
£
Trade Debtors
29,498
174,093
29,498
174,093
9.
Current Asset Investments
2025
2024
£
£
Cash or Cash Equivalents
323,096
293,183
323,096
293,183
174,093
2024
£
293,183
293,183

Page 15

Eye to Eye Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2025

.................... continued

10.
Creditors: Amounts Falling Due
2025
Within One Year
£
Trade Creditors
5,266
Taxation and Social Security Costs
9,853
Other Creditors
193
Accruals and Deferred Income
-
15,312
11.
Analysis of Net Assets Between Funds
Unrestricted
Restricted
£
£
Tangible Fixed Assets
-
22,919
Debtors
-
29,498
Investments
323,096
-
Cash at Bank and in Hand
50,930
152,723
Creditors: Amounts Falling Due Within One Year
)
(1,500
)
(13,812
Net Assets
372,526
191,328
2024
£
2,996
8,381
24
6,244
17,645
Total
£
22,919
29,498
323,096
203,653
)
(15,312
563,854

Page 16

Eye to Eye Counselling Service

Notes to the Financial Statements for the Year Ended 31 March 2025

.................... continued

12. Movement in Funds

Movement in Funds
At Incoming Resources At
01/04/24 Resources Expended 31/03/25
£ £ £ £
Restricted Funds
Rhondda Cynon Taff 144,975 438,860 440,447 143,388
Cwm Taf LHB - 36,717 36,717 -
Lottery Fund 38,681 151,648 142,389 47,940
183,656 627,225 619,553 191,328
Unrestricted Funds 318,074 59,060 4,608 372,526
Total Funds 501,730 686,285 624,161 563,854

Rhondda Cynon Taff

To provide youth counselling services in the RCT area.

Cwm Taf LHB

To provide counselling services to 16 to 25 years old, mild to moderate anxiety and/or depression, living in the Cwm Taf region and referral via primary care counselling service.

Lottery Fund

To provide counselling services to 16 to 30 years old.

Page 17