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2023-03-31-accounts

Page
Trustees'
annual
report		 1,4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the accounts 8,16

Counselling
services, adults and children
Group work activities
Drop in sessions
Peer Support Sessions both male and female
Young Peoples Project
Life Support Project
Bereavement
Support Group
Suicide Support Group
Emotional
resilience
in the school setting
Listening Ear Service, adults and children
SARA Peer Support Project
Anger Management
Couples Counselling

Unrestricted Restricted Prior year
Notes funds income funds Total funds funds
2023 2023 2023 2022
Incoming resources 3,4 E R
Income and endowments from:
Donations and legacies 27,668 162,534 190,202 274,046
Charitable activities 5,700 260,305 266,005 241,193
Other trading
activities		 27,423 27,423 26,940
Other
Total 60,791 422,839 483,630 542,179
Resources expended
Expenditure
on:
Raising funds
Charitable activities 23,258 490,417 513,675 417,303
Other
Total 23,258 490,417 513,675 417,303
Net income/(expenditure) 37,533 (67,578) (30,045} 124,876
Transfers between funds
Net movement in funds 37,533 67,578 30,045 124,876
Reconciliation
offunds:
Total funds brought forward 306,557 94,880 401,437 276,561
Total funds carried forward 344,090 27,302 371,392 401,437

as at 31 March 202 3
Prior year
Notes Total funds funds
2023 2022
Fixed assets
Tangible assets 164,091 153,108
Total fixed assets 164,091 153,108
Current assets
Debtors 9 6,759 4,947
Cash at bank and in hand 11 210,678 254,520
Total current assets 217,437 259,467
Creditors: amounts falling due within one
year 10 (10,136) (3,450)
Net current assetsl(liabilities) 207,301 256,017
Total assets less current liabilities 371,392 409,125
Creditors: amounts falling due after one
year 10 (7,688)
Total net assets or liabilities 371,392 401,437
Funds ofthe Charity
Restricted income funds 12 27,302 94,880
Unrestricted funds 12 344,090 306,557
Total funds 371,392 401,437
Dorothy Gardiner
Treasurer
Date of approval
by		 the trustees:

Tax reclaims on donations Tax reclaims on donations Tax reclaims on donations Tax reclaims on donations and gifts Gift Aid receivable is included
in income when there is a valid declaration		 Gift Aid receivable is included
in income when there is a valid declaration		 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 treated as an addition to the same
fund as the initial donation
unless the donor or the terms ofthe appeal
have specified otherwise.
Contractual income and performance
related grants This is only included
in the SoFAonce the charity has provided
the
related goods or services or met the performance
related conditions.
Donated goods Donated goods are measured
at fair value (the amount for which the
asset could be exchanged)
unless impractical
to do so.
The cost ofany stock ofgoods donated for distribution
to beneficiaries		 is
deemed to be the fair value ofthose gifts at the time oftheir receipt and
they are recognised
on receipt.
In the reporting
period
in which the stocks
are distributed,
they are recognised as an expense at the carrying
amount
ofthe stocks at distribution.
Donated goods for resale are measured
at fair value on initial recognition,
which isthe expected proceeds from sale less the expected costs ofsale,
and recognised
in 'Income from other trading
activities'
with the
corresponding
stock recognised
in the balance sheet.
On its sale the
value ofstock is charged against 'Income from other trading
activities'
and the proceeds from sale are also recognised as 'Income from other
trading
activities'.
Goods donated
for on-going use by the charity are recognised as tangible
fixed assets and included
in the SoFA as incoming
resources when
receivable.
Gifts in kind for use by the charity are included
in the SoFA as income
from donations
when receivable.
Donated services and facilities Donated services and facilities are included
in the SOFA when received
at the value ofthe gift to the charity provided
the value ofthe gift can be
measured
reliably.
Donated services and facilities that are consumed
immediately
are
recognised as income with an equivalent
amount recognised as an
expense under the appropriate
heading
in the SOFA.
Support costs The charity has incurred
expenditure
on support costs.
Volunteer help The value ofany voluntary
help received is not included
in the accounts
but is described
in the trustees'
annual
report.
Income from interest, royalties and This is included
in the accounts when receipt is probable and the amount
dividends receivable can be measured
reliably.
Income from membership subscriptions Membership
subscriptions
received
in the nature ofa gift are recognised
in Donations
and Legacies.
Membership
subscriptions
which gives a member the right to buy services
or other benefits are recognised as income earned from the provision of
goods and services as income from charitable
activities.
Settlement ofinsurance claims Insurance
claims are only included
in the SoFA when the general
income
recognition
criteria are met and are included as an item ofother income		 in
the SoFA.
Investment gains and losses This includes
any realised or unrealised
gains or losses on the sale of
investments
and any gain or loss resulting
from revaluing
investments		 to
market value at the end ofthe year.
2.2EXPENDITURE AND LIABILITIES 2.2EXPENDITURE AND LIABILITIES 2.2EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised
where
it is more likely than not that there		 isa
legal or constructive
obligation
committing
the charity to pay out
resources and the amount ofthe obligation can be measured
with
reasonable
certainty.
Governance and support costs Support costs have been allocated
between		 governance
costs and other
support.
Governance
costs comprise
all costs involving
public
accountability
ofthe charity and its 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 ofresources, eg
staff costs by the time spent.
Redundancy cost The charity has made a redundancy
payment
during the reporting		 period.
Deferred income No material
item ofdeferred
income has been included
in the accounts.
Creditors Charity creditors are measured
at settlement		 amounts
less any trade
discounts.
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 reporting
date.
2.3ASSETS
Tangible fixed assets for use by charity These are capitalised
ifthey can be used for more than one year,		 and
cost at least f300.
They are valued at cost.
The depreciation
rates and methods
used are disclosed
in note 8.2.
Investments
held for resale or pending
their		 sale and cash and cash
equivalents
with a maturity
date ofless than		 1 year are treated as current
asset investments
Stocks and work in progress Stocks held for sale as part ofnon-charitable trade are measured at the
lower orcost or net realisable value.
Goods or services provided as part ofa charitable
activity are measured
at net realisable
value based on the service		 potential
provided
by		 items of
stock.
Work in progress
is valued at cost less any		 foreseeable
loss that is likely
to occur on the contract.
Debtors Debtors (including
trade debtors and loans receivable) are measured		 on
initial recognition
at settlement
amount after		 any trade discounts
or
amount advanced
by the charity.
Subsequently,
they are measured		 at the
cash or other consideration
expected to be received.

Analysis ofincome
This analysis is classified by conventional nominal descriptions and not by activity.
Unrestricted Restricted
A
D
nalysis
onations and legacies:		 funds
E		 income
E		 funds Total funds
E		 Prior year
f
D
g
onations
and
ifts		 8,301 8,301 18,797
Legacy 17,500
Cloth Workers 40,000 40,000
SARA project 39,770 39,770 70,961
Cumbria
NHS		 32,538 32,538
Sunderland
City Council		 27,452 27,452 49,918
Community
Foundation		 10,000 9,321 19,321 3,000
Gentoo 6,894 6,894
CNTW NHS Foundation Trust 5,840 5,840
Sunderland
University		 2,950 2,950
Aspire North East 2,393 2,393
Beaverbrooks
Charitable		 Trust 1,800 1,800
Tyne Coast Academy 1,270 1,270
SirJames Knott 500 500
Rotary Club 500 500
Sunderland
CCG		 50,000
Monkwearmouth
School		 17,823
SirTom Cowie Fund 15,000
Listening Ear 13,283
Awards for All 9,124
Greggs Foundation 3,850
Southmoor
School		 2,175
Fancy a Day Out 900
Cash exchange 657 657 1,465
Other income 16 16 250
Total 27,668 162,534 190,202 274,046
Charitable
activities:
Sunderland
CCG/Together		 for Children 89,350 89,350 199,580
Sunderland
City Council		 33,331 33,331 33,331
CNTW NHS counselling 137,624 137,624
Anger Management 1,510 1,510 890
Private counselling
sessions		 4,190 4,190 5,565
Together for Children 1,050
Other 777
Total 5,700 260,305 266,005 241,193
Other trading activities:
Room rental 15,704 15,704 18,056
Fundraising
events		 10,879 10,879 8,884
Other 840 840
Total 27,423 27,423 26,940
TOTAL INCOME 60,791 422,839 483,630 542,179

4 Analysis ofreceipts of gov ernm ent
gr		 ants
2023 2022
K E
Sunderland
CCGiTogether for Children		 89,350 249,580
Cumbria
NHS		 32,538
CNTW NHS 143,464
Sunderland
City Council		 60,783 83,249
Total 326,135 332,829
5 Analysis ofexpenditure
This analysis is classified by conventional nominal descriptions and not by activity.
Unrestricted Restricted
funds income funds Total funds Prior year
Analysis E E
Expenditure
on raising		 funds:
Total expenditure on raising funds
Expenditure
on charitable		 activities
Salaries 331,678 331,678 304,889
Employers
Nl		 20,576 20,576 16,061
Pension costs 6,404 6,404 4,939
Sub-contracted
workers		 1,995 1,995 10,107
Heat, light &water 12,435 12,435 11,039
Telephone 3,021 3,021 4,009
Insurance 7,127 7,127 2,393
Membership
8 licence		 fees 1,207 1,207 675
Supervision,
interpreter		 & DBS's 1,997 1,997 1.113
Travel, training
&conference		 63 63 165
Maintenance,
repairs		 8 goods 19,815 76,188 96,003 21,611
Rent 8 rates 5,789 5,789 12,089
Catering
&cleaning		 888 888 321
Activities, events
&sundries		 6,720 6,720 4,058
Publicity,
printing,
stationery,
advertising
&postage		 1,785 1,785 2,462
Photocopier 4,578 4,578 3,483
Legal &professional fees 2,362 2,362 2,346
Movement
in provisions		 7,688
Cash exchange 657 657 1,465
Bank charges 424 424 32
Depreciation 7,966 7,966 6,358
Total expenditure on charitable
activities 23,258 490,417 513,675 417,303
Other
Total other expenditure
TOTAL EXPENDITURE 23,258 490,417 513,675 417,303
Other information:
Analysis ofexpenditure on charitable activities
Activities
undertaken
Activity or programme directly
E		 Support Costs 2023
f		 2022
E
Counselling 214,754 93,010 307,764 264,717
Wellbeing 143,904 62,007 205,911 152,586
Other
Total 358,658 155,017 513,675 417,303
7.1 Staff Costs
2023 2022
E 6
Salaries and wages 331,678 304,889
Employers
Nl		 20,576 16,061
Pension costs 6,404 4,939
Other employee benefits 520
Total staff costs 358,658 326,409

The parts ofthe charity in which the employees in which the employees in which the employees work:- 2023 2022
Fundraising
Charitable
Activities		 17 18
Governance
Other
Total 17 18
7.3Redundancy payments
Total amount of redunda ncy payments during the year were 787
Fixtures,
Land and fittings and
buildings equipment Total
f K
At the beginning ofthe year 142,177 39,007 181,184
Additions 11,111 7,838 18,949
Disposals (677) (677)
At end ofthe year 153,288 46,168 199,456
8.2Depreciation
'Basis
'Rate		 SL
50years		 SL
10/20%
At beginning ofthe year 2,843 25,233 28,076
Disposals (677) (677)
Depreciation 3,067 4,899 7,966
At end ofthe year 5,910 29,455 35,365
8.3 Net book value
Net book value at the beginning ofthe year 139,334 13,774 153,108
Net book value at the end ofthe year 147,378 16,713 164,091
9 Debtors and prepayments
9.1Analysis of debtors
2023 2022
Debtors 5,840
Prepayments and accrued income 919 4,947
Total 6,759 4,947

12.1 Details of material
Restricted Funds		 f unds held and movements
during t		 he CURRENT re porting
period
Fund balances Fund
b/f. Expenditure balances cif.
Fund names E K
Sunderland
CCG/Together		 for Children 38,719 89,350 128,069
SARA Project 35,461 39,770 75,231
Cloth Workers 40,000 40,000
Cumbria
NHS		 32,538 29,510 3,028
Sunderland
City Council		 60,783 41,676 19,107
Community
Foundation		 9,321 9,321
CNTW NHS Foundation Trust 5,840 673 5,167
Sunderland
University		 2,950 2,950
Aspire North East 2,393 2,393
Tyne Coast Academy 1,270 1,270
SirJames Knott 500 500
Rotary Club 500 500
CNTW NHS counselling 137,624 137,624
Monkwearmouth
School		 8,037 8,037
SirTom Cowie Fund 2,500 2,500
Listening Ear 6,641 6,641
Awards for All 2,280 2,280
Sundry other funds 1,242 1,242
Totai Restricted Funds 94,880 422,839 490,417 27,302
Unrestricted
Funds
General
fund		 306,557 60,791 23,258 344,090
Total Unrestricted Funds 306,557 60,791 23,258 344,090
Total Funds 401,437 483,630 513,675 371,392

12.2 Details of material f
Restricted Funds		 unds held and movements
during		 the PREVIOUS r eporting
period
Fund balances Fund
b/f. Income Expenditure balances c/f.
Fund names E E K
Sunderland
CCG/Together		 for Children 8,563 249,580 219,424 38,719
Sports Fund 3,193 3,193
Sunderland
City Council		 83,249 83,249
SARA Project 70,961 35,500 35,461
Monkwearmouth
School		 17,823 9,786 8,037
Sir Tom Cowie Fund 15,000 12,500 2,500
Listening
Ear		 13,283 6,642 6,641
Awards for All 9,124 6,844 2,280
Greggs Foundation 3,850 3,850
Sundry other funds 6,075 4,833 1,242
Total Funds 11,756 468,945 385,821 94,880
Unrestricted
Funds
General fund 264,805 73,234 31,482 306,557
Total Unrestricted Funds 264,805 73,234 31,482 306,557
Total Funds 276,561 542,179 417,303 401,437