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2024-08-31-accounts

Charity Registered Number 1181861

EVOLVE COUNSELLING

Unaudited Financial Statements

for the year ended 31 August 2024

Index

EVOLVE COUNSELLING

for the year ended 31 August 2024

Legal and Administrative Information 1
Trustees' Annual Report 2 - 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 - 18

EVOLVE COUNSELLING

Legal and Administrative Information

Charity Registered Number 1181861

Trustees Kevin Bottrell Chair Appointed 2 December 2023
Matthew Ward Treasurer Appointed 21 May 2024
Francesca Amor Counselling member Appointed 1 August 2020
Graham Cook Appointed 2 December 2023
William Price Appointed 2 December 2023
Shalom Ariecho Gros Appointed 29 July 2024
Dr John May Chair Resigned 3 May 2024
Alicia Coates Counselling member Resigned 19 August 2024
Nicole Horst Resigned 30 September 2023
Nicki Mawby Resigned 15 November 2023
Chief executive officer Gordon Ackroyd Appointed 1 September 2023
Registered office c/o George Hay Chartered Accountants
Brigham House
High Street
Biggleswade
Bedfordshire
SG18 0LD
Bankers Charities Aid Foundation (CAF) Bank
CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
Kent
ME19 4JQ
Independent examiner K.J. Maggs F.C.A.
Hoekman Way
Spalding
PE11 3HE

EVOLVE COUNSELLING Trustees' Annual Report for the year ended 31 August 2024

The trustees present their report and the financial statements of the charity for the year ended 31 August 2024. In preparing the annual report and financial statements, the trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ''Accounting and reporting by Charities'' (FRS102).

Structure, governance and management

Structure

Evolve Counselling is registered as a Charitable Incorporated Organisation (CIO) in England and Wales, with charity number 1181861. The CIO is an organisational member of the British Association of Counselling and Psychotherapy (BACP).

Evolve is a membership organisation. Membership of the CIO is restricted to trustees and working counselling members; the former being independent persons of good standing, with appropriate skills, knowledge, contacts, and a demonstrable commitment to Nolan Principles of Public Life, who have applied and stand for election, the latter being persons who have applied and been appraised as having sufficient training, personal therapy and professional experience to provide counselling to the Charity's clients. In accordance with Evolve’s constitution, members are entitled to appoint and remove trustees, receive the annual accounts and vote on any proposed amendment to the constitution.

The Charity delivers high quality mental health counselling through its counsellor members. The Charity's primary areas of operation include Cambridgeshire, Peterborough, South Lincolnshire, Rutland, Northamptonshire, Hertfordshire, Bedfordshire, Norfolk and Suffolk as well as online across the wider UK.

Affordable counselling services are made available to individuals aged over 18 years, and counselling sessions, as well as mental health training and awareness sessions, are also provided to corporate and NGO organisations on a contractual basis. The latter clients include NHS trusts, not-for-profit organisations, local Councils, and corporates of all sizes. Any surplus from these contracted services allows the Charity to support those who could benefit from counselling but either cannot afford the cost of fees charged by counsellors in private practice, or wait for NHS care. Counselling sessions for fee-paying clients are provided on a sliding fee scale, based on that clients income.

Evolve could not operate without the dedication and commitment of its counselling members, who offer their services to the Charity's clients at fee rates lower than they could achieve in private practice. The Trustees extend their gratitude to all members, for the commitment they make to supporting Evolve's clients. As a membership CIO, members' engagement is sought in the running of the CIO, with relevant involvement through our working groups, committees, and on the Board when key strategic options are considered, and decisions are being taken.

Governance

The Trustees manage the affairs of the Charity, with the guidance of, and by delegation to, their CEO. Those who held office during the year are listed on Page1. Evolve's constitution requires a minimum of three and a maximum of ten trustees. At each Annual General Meeting, one third of the trustees must retire and can stand for re-election twice. Since the Covid-19 pandemic forced the issue the Trustees have continued to meet remotely, but were able to come together for a planning ‘Away Day’ this year. They have been particular in their diligence on monitoring the financial performance of the charity, supporting improvements in the standards of good governance, supporting the clinical professionalism of counsellors and their work with clients, also ensuring the safety for all concerned and that work has been undertaken ethically in line with British Association for Counselling and Psychotherapy (BACP) standards.

The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit, efforts enhanced in the establishment of a new Public Benefit & Funding Committee.

EVOLVE COUNSELLING

Trustees' Annual Report (continued)

for the year ended 31 August 2024

Our Vision

A world where all those who could benefit from counselling services have the opportunity to access them, at a time when they need them, whatever their financial means.

Our Purpose

To advance the wellbeing of individuals wishing to access support through counselling services, to advance the development of counselling professionals and to advance the awareness of the general public about mental health and the benefits of talking therapies.

Our Mission

We provide a broad range of counselling services to those aged 18+ and a community for counsellors to provide their services and access support and training.

Our Values

We are proud of our organisation's heritage and our membership. Our values are at the heart of what we do and how we work to create a better future.

People —

Principles —

Professionalism —

Management

The Trustees direction for the CIO is supported by a full-time Chief Executive Officer (CEO) a Head of Counselling (HoC) or Clinical Services Manager (CSM), and a part-time Administrator. Recruitment for a permanent CEO, saw a new incumbent joining Evolve in September 2023.

From September 2023, Evolve has also instigated a volunteer programme, with their generously given work supporting the governance board, the development projects of the CEO, plus the marketing, and finance functions. Bookkeeping, accounts, social media management, IT, and phone reception tasks have all been outsourced during the year.

To support the leadership, Evolve initiated a further two committees - Clinical Standards & Development, and Operations & Management – to add much needed capacity in a year of fluctuating and incomplete staffing.

EVOLVE COUNSELLING

Trustees' Annual Report (continued)

for the year ended 31 August 2024

Activities, achievements and performance

Activities

2023/24 has seen demand for counselling increase from both organisational and private clients. Fee-paying corporate or NGO client session numbers have increased by 26%, although capacity to provide private sessions has seen some decline year on year.

Twenty new counselling members joined and sixteen did not renew membership as at 31 August 2024. We start the new membership year on 1 September 2024 with 53 registered counsellor members, an overall increase after a successful recruitment campaign.

Achievements

Evolve managed to retain its organisational clients through a disrupted year, and overall delivered an increase in session numbers and hours. The Trustees had set pragmatic objectives - agreed at September 2023 with the new CEO - for the year, as follows:

Over the year 2023/24, a surplus was achieved, and a ‘development reserve’ fund was being built. The Trustee board recruitment programme introduced several new members taking the total of active Trustees to nine at the year-end - including a new Chair and the long-sought-for Treasurer position filled.

Governance was further enhanced with four new committees established to consider options, reporting upwards to the decision-making board. A number of high-quality volunteers supported Evolve’s development activities with a huge and professional commitment of time and energy.

Maintaining a professional and responsive counselling service, and fostering a cohesive group of independent counselling members, was hampered by lack of a permanent operations head through much of the year – with three periods of interim management, and the unsuccessful recruitments of two Heads of Counselling coinciding with a struggle to secure efficient reception and administrative help. Concentration on recruitment programmes and HR management to resolve these challenges undoubtedly set back the longterm strategic planning work. Despite this, our August 2024 Away Day demonstrated the Board’s and CEOs ambition and optimism.

Evolve has continued to provide remote (telephone and video) as well as face to face counselling support to clients. In the year, we:

Of the client feedback forms that were received from clients, 99% of responses were satisfied, very satisfied or completely satisfied (2022/23: 99%).

Amongst many positive testimonials, one client wrote — " The service was perfect for me. My counsellor was excellent at helping me find my own solutions to the issues I was experiencing. I now feel better placed to deal with any issues that may arise in the future. ”

EVOLVE COUNSELLING

Trustees' Annual Report (continued)

for the year ended 31 August 2024

Financial review

Total income received during the year was £257,608 compared with £230,046 in the previous year. The Charity generated a surplus of £15,773 compared to a deficit of £33,611 in the previous year. As a registered charity, Evolve is exempt from Corporation Tax and Income Tax on its charitable activities.

The Trustees have set a budget for 2024/25 that continues on the sound financial footing and expands the charity's activities.

Reserve policy

The Trustees' policy is to maintain a sufficient level of general reserves to enable the Charity to continue to support those clients with whom its counsellors are already working. The number of sessions this requires is different on a case-by-case basis. The Charity also needs to allow for an orderly curtailment of activities so has designated a fund for this purpose during this year. The estimated free reserves required, on a prudent basis, is £60,000. This policy is reviewed on an annual basis and is based on six months expenditure. £35,000 of this £60,000 has been designated as a commitments reserve by the trustees. This is to provide six months of costs for ongoing counselling for those already being supported by counselling and fixed costs including staff costs in the event of an orderly wind-up of the Charity should this be required.

As of 31 August 2024, the Charity held £67,249 of unrestricted reserves, up from £51,393 in 2022/23 - £35,000 of which is designated by Trustees to cover the costs of ensuring all current clients can receive their full treatment.

Risk assessment

The trustees monitor risks at committee level, as delegated to them and sanctioned by the trustee board, through a risk register. The primary risk for 2024/25 is the need for additional corporate contracts and or private client sessions and to raise the level of additional development support from grants, donations, and sponsorships. This risk is being regularly monitored by both the Finance committee and the board but is also being targeted by the CEO. This will be addressed in the mid- to long- term business plan which is to be discussed and agreed by trustees in the coming year.

Future plans

Evolve is incredibly proud of its heritage, adaptability to change, and is ambitious for its future.

Evolve could not operate without the dedication and commitment of its counselling members, who offer high quality counselling services to the CIOs clients, enabling Evolve to thrive. It is vital that Evolve continues to change and adapt to ensure its services meet the needs of the growing number of people who could benefit from them.

To do this Evolve aims to continue to provide timely and accessible counselling services to those who could benefit from them through:

In 2023/24 the Trustees have renewed our set objectives as in the ‘achievements’ section in pages above. These are reviewed at each Trustee board meeting, In the coming months, when our stability, staffing objectives, and efficiencies are achieved. Evolve will start in earnest upon its development plan for the next three years, innovating in the ways the public can find and engage with professional mental health counselling.

EVOLVE COUNSELLING

Trustees' Annual Report (continued)

for the year ended 31 August 2024

Trustees' responsibilities

The trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charity Act 2011, the Charities (Accounts and Reports) Regulations and the provisions of their constitution. The trustees 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.

Independent Examiner

A resolution to appoint or re-appoint the independent examiner for the ensuing year will be proposed at the annual general meeting.

Approved by the trustees of the charity on 7 January 2025 and signed on its behalf by:

Kevin Bottrell

Chair

Independent Examiner's Report to the trustees of the EVOLVE COUNSELLING

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2024 which are set out on pages 8 to 18.

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s accounts 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.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the ICAEW, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the charity as required by section 130 of the 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 do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

K.J. Maggs B.A., F.C.A. Chartered Accountant Spalding

Date: 7 January 2025.

EVOLVE COUNSELLING

Statement of Financial Activities

for the year ended 31 August 2024

----- Start of picture text -----
2024 2023
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Note £ £ £ £
Income from:
Donations and legacies 3 1,110 - 1,110 2,041
Charitable activities 4 256,404 - 256,404 227,916
Interest received 94 - 94 89
Total income 257,608 - 257,608 230,046
Expenditure on:
Fundraising costs - - - 2,975
Charitable activities 5 241,752 83 241,835 260,682
Total expenditure 241,752 83 241,835 263,657
Net income / (expenditure) 15,856 (83) 15,773 (33,611)
Transfers between funds 12 - - - -
Net movement in funds 15,856 (83) 15,773 (33,611)
Reconciliation of funds:
Total funds brought forward 51,393 2,734 54,127 87,738
Total funds carried forward 12 67,249 2,651 69,900 54,127
----- End of picture text -----

All of the activities of the charity are classed as continuing activities.

The statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 10 to 18 form part of these financial statements.

EVOLVE COUNSELLING

Balance Sheet

At 31 August 2024

----- Start of picture text -----
2024 2023
Note £ £ £ £
Current assets
Debtors 7 32,101 28,855
Cash at bank and in hand 64,284 40,527
96,385 69,382
Creditors: Amounts falling due within
8 (22,585) (15,255)
one year
Net current assets 73,800 54,127
Total assets less current liabilities 73,800 54,127
Provisions for liabilities and charges 10 (3,900) -
69,900 54,127
Funds
Unrestricted 12 67,249 51,393
Restricted 12 2,651 2,734
69,900 54,127
----- End of picture text -----

These financial statements were approved and authorised by the Trustees on 7 January 2025 and are signed on their behalf by:

Kevin Bottrell

Chair

Matthew Ward

Treasurer

The notes on pages 10 to 18 form part of these financial statements.

EVOLVE COUNSELLING Notes to the Financial Statements for the year ended 31 August 2024

1. Accounting policies

General information and basis of preparation

The charity constitutes a public benefit entity as defined by FRS 102. 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention and are presented in sterling which is the functional currency of the charity.

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

Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Income recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

Investment income is earned through holding assets for investment purposes. Interest income is recognised using the effective interest method and dividend and rent income is recognised as the charity’s right to receive payment is established.

No amount is included in the financial statements for volunteer time in line with the Statement of Recommended Practice (FRS 102) (SORP).

Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

EVOLVE COUNSELLING

Notes to the Financial Statements (continued) for the year ended 31 August 2024

1. Accounting policies (continued)

Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs, administrative and payroll costs. They are incurred directly in support of expenditure on the objects of the Charity. Where support costs cannot be directly attributed to particular headings, they have been allocated to expenditure on charitable

Governance costs are costs of charitable activities but those which relate to the governance and stewardship of the charity rather than directly to the activities themselves.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risk of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

Employee benefits

The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. The annual contributions payable are charged to the Statement of Financial Activities.

Taxation

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

EVOLVE COUNSELLING

Notes to the Financial Statements (continued) for the year ended 31 August 2024

1. Accounting Policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

The useful economic life used to depreciate tangible fixed assets relates to the expected future performance of the assets acquired and management’s estimate of the period over which economic benefit will be derived from the asset.

The residual value of an asset is the estimated fair value of that asset at the end of its useful economic life and therefore is also dependent upon the estimation of that life span.

Historically, changes to the useful economic life and residual values have not had a material impact on the depreciation amount charge to the Statement of Financial Activities.

Cut-off is applied at the year end date. An estimation of income or expenditure applicable to the relevant period must be applied when the receipt or payment relates to a different period to the year

2. Control relationship

The charity is controlled by the trustees jointly and no individual can or does exert control over the others.

3. Income from donations and legacies

Donations
Income from charitable activities income
Institutional grants
Harry Cureton Fund
Membership
Counselling (contract)
Counselling (private)
Contract workshops		 £
1,110
1,110
£
5,830
1,100
206,844
40,038
2,592
256,404
Funds
Funds
Unrestricted
Unrestricted		 £
-
-
£
-
-
-
-
-
-
Restricted
Funds
Restricted
Funds		 Total
2024
£
1,110
1,110
Total
2024
£
5,830
1,100
206,844
40,038
2,592
256,404		 Total Funds
2023
£
2,041
2,041
Total Funds
2023
£
-
1,340
165,715
51,779
9,082
227,916

4. Income from charitable activities income

EVOLVE COUNSELLING

Notes to the Financial Statements (continued)

for the year ended 31 August 2024

----- Start of picture text -----
5. Analysis of total expenditure
Unrestricted Restricted Total Total
Funds Funds 2024 2023
£ £ £ £
Fund raising expenditure
Fundraising administration - - - 2,975
Direct Charitable Activities expenses
Clinical contractors fees 99,995 - 99,995 128,734
Other clinical costs 7,495 - 7,495 2,176
Membership costs 2,600 - 2,600 6,670
Room and hall hire - - - 239
Employees - - - 9,849
Administration 2,329 - 2,329 409
112,419 - 112,419 148,077
Support costs
Employees 71,179 - 71,179 82,686
Outsourced Finance function 36,517 83 36,600 17,035
Administration:
Web site and IT costs 6,636 - 6,636 5,205
Other employee expenses 1,584 - 1,584 2,644
Subscriptions 450 - 450 997
Insurance 532 - 532 1,332
General costs 2,709 - 2,709 1,088
Legal and professional fees 7,609 - 7,609 -
Development project 96 - 96 26
Charitylog project 638 - 638 960
127,950 83 128,033 111,973
Governance costs
Independent examiner's fees 600 - 600 600
Trustee training and expenses 783 - 783 -
Room Hire - - - 32
1,383 - 1,383 632
Total expenditure on Charitable Activities 241,752 83 241,835 260,682
----- End of picture text -----

EVOLVE COUNSELLING

Notes to the Financial Statements (continued)

for the year ended 31 August 2024

6. Staff costs and employee benefits

The aggregate payroll costs were:

----- Start of picture text -----
|||| |---|---|---| |The aggregate payroll costs were:|2024|2023| |£|£| |Wages and salaries|67,980|88,138| |Social security costs|1,933|3,125| |Other pension costs|1,266|1,272| |71,179|92,535|

----- End of picture text -----

No employee received total employee benefits (excluding employer pension costs) of more than £60,000 in either the current or prior year.

The average number of monthly employees was 2.2 (2023 - 3.2). The FTE equivalent number of employees was 1.9 (2023 - 2.2).

No amounts are payable to the trustees in respect of remuneration, benefits in kind or reimbursement of expenses.

7. Debtors

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |£|£| |Trade debtors|30,975|28,178| |Prepayments|1,126|677| |32,101|28,855| |Creditors: Amounts falling due within one year| |2024|2023| |£|£| |Trade creditors|11,968|8,117| |Taxation and social security|1,081|241| |Accrued expenditure|2,066|3,597| |Deferred income (see note 9)|7,470|3,300| |22,585|15,255|

----- End of picture text -----

8. Creditors: Amounts falling due within one year

9. Deferred income

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |£|£| |Harry Cureton funding for minimal fee sessions|7,470|3,300|

----- End of picture text -----

EVOLVE COUNSELLING

Notes to the Financial Statements (continued)

for the year ended 31 August 2024

10. Provisions for liabilities and charges

During the year ended 31 March 2024, the charity was required to make a provision for an ongoing employment tribunal case of which the trustees became aware prior to the year end but is due to be settled after the year end. All relevant costs have been provided for in these financial statements.

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |£|£| |Provisions made during the year|7,609|-| |Payments made against the provision|(3,709)|-| |Provided for in the year and balance at 31 August 2024|3,900|-|

----- End of picture text -----

11. Payments to trustees

Trustees can receive re-imbursement of expenses and can also receive payments in respect of the provision of their counselling services for the Charity, but which are not related to their work as Trustees of the Charity. There was no re-imbursement of expenses in the year.

Provision of counselling services

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |£|£| |Alicia Coates|332|736| |Francesca Amor|-|671|

----- End of picture text -----

12. Statement of funds

Movement in resources

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Balance at|Balance at| |1 Sep 2023|Incoming|Outgoing|Transfers|31 Aug 2024| |£|£|£|£|£| |Designated funds| |Commitments fund|35,000|-|-|-|35,000| |General funds| |Free reserves|16,393|257,608|(241,752)|-|32,249| |Total unrestricted funds|51,393|257,608|(241,752)|-|67,249| |Restricted funds| |Harry Cureton Fund|83|-|(83)|-|-| |Mrs Smith & Mount Trust|1,757|-|-|-|1,757| |Peterborough Think| |894|-|-|-|894| |Communities| |Total restricted funds|2,734|-|(83)|-|2,651| |Total funds|54,127|257,608|(241,835)|-|69,900|

----- End of picture text -----

EVOLVE COUNSELLING

Notes to the Financial Statements (continued)

for the year ended 31 August 2024

12. Statement of funds (continued)

Analysis of net assets

£
Designated funds
Commitments fund
-
General funds
Free reserves
-
Total unrestricted funds
-
Restricted funds
-
Peterborough Think Communities
-
Total restricted funds
-
Total funds
-
Tangible
fixed assets
Mrs Smith & Mount Trust		 Bank
£
35,000
-
26,633
61,633
1,757
894
2,651
64,284		 £
-
5,616
5,616
-
-
-
5,616
Other net
assets		 Total
£
35,000
32,249
67,249
1,757
894
2,651
69,900

13. Fund descriptions

Restricted funds:

Harry Cureton Fund — to provide subsidised counselling to adults in Peterborough. This fund has been re-addressed by the trustees because the clauses included in the agreement relate to providing a specific number of sessions which are the charity's main objects. It had been treated as deferred income and released based on sessions held during the year. £500 of this does relate to reporting and is therefore for specific purposes. This is allocated on the same basis as the sessions.

Mrs Smith & Mount Trust — grant to provide subsidised counselling to refugees or asylum seekers in the local community.

Peterborough Think Communities — grant to deliver online and in person counselling workshops on developing resilience in the areas of Millfield, Orton and Paston in Peterborough.

Designated reserves:

Collaboration project — funds set aside by trustees to fund charity partnerships and provision of counselling sessions and mental health training to the staff and service users of those charities.

Development fund — designated for the investment in new systems and projects as set out in the strategic plan.

Commitments fund — funds estimated to be sufficient to complete all therapy for clients should there be a need to close the Charity.

EVOLVE COUNSELLING

Notes to the Financial Statements (continued)

for the year ended 31 August 2024

14. Fund comparatives

Income from:
Donations and legacies
Charitable activities
Interest received
Total income
Expenditure on:
Fundraising costs
Charitable activities
Total expenditure
Net income
Movement in resources
Designated funds
Commitments fund
General funds
Free reserves
Total unrestricted funds
Restricted funds
Total restricted funds
Total funds
Mrs Smith & Mount Trust
Tesco Community Grant
Peterborough Think
Communities
Harry Cureton Fund		 £
35,000
29,563
64,563
15,340
3,000
4,335
500
23,175
87,738
1 Sep 2022
Balance at		 Incoming
£
-
230,046
230,046
-
-
-
-
-
230,046
 Unrestricted
Funds
£
2,041
227,916
89
230,046
2,975
255,066
258,041
(27,995)
Outgoing
£
-
(258,041)
(258,041)
(417)
(1,243)
(3,441)
(515)
(5,616)
(263,657)		 Restricted
Funds
£
-
-
-
-
-
5,616
5,616
(5,616)
Valuation/

Transfers
£
-
14,825
14,825
(14,840)
-
-
15
(14,825)
-
2023		 Total
Funds
£
2,041
227,916
89
230,046
2,975
260,682
263,657
(33,611)
Balance at
£
35,000
16,393
51,393
83
1,757
894
-
2,734
54,127
31 Aug 2023

EVOLVE COUNSELLING

Notes to the Financial Statements (continued)

for the year ended 31 August 2024

14. Fund comparatives (continued)

Analysis of net assets

£
Designated funds
Commitments fund
-
General funds
General fund
Total unrestricted funds
-
Restricted funds
Harry Cureton Fund
-
Mrs Smith & Mount Trust
-
-
Peterborough Think Communities
-
Total restricted funds
-
Total funds
-
Tangible
fixed assets		 £
35,000
2,793
37,813
83
1,737
894
2,714
40,527
Bank		 £
-
13,600
13,580
-
20
-
20
13,600
Other net
assets		 Total
£
35,000
16,393
51,393
83
1,757
894
2,734
54,127