REGISTERED COMPANY NUMBER: CE016395 (England and Wales) REGISTERED CHARITY NUMBER: 1181861
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 August 2025
for Evolve Counselling
George Hay Partnership LLP Chartered Accountants Brigham House High Street Biggleswade Bedfordshire SG18 0LD
Evolve Counselling
Contents of the Financial Statements for the Year Ended 31 August 2025
| Page | ||
|---|---|---|
| Reference and Administrative Details | 1 | |
| Report of the Trustees | 2 to | 5 |
| Independent Examiner's Report | 6 | |
| Statement of Financial Activities | 7 | |
| Balance Sheet | 8 | |
| Notes to the Financial Statements | 9 to | 14 |
| Detailed Statement of Financial Activities | 15 |
Evolve Counselling
Reference and Administrative Details for the Year Ended 31 August 2025
TRUSTEES Mr M Ward Treasurer Ms S R A Gros Ms L Levytska (appointed 21.10.24) Ms K A P Buniel Chair designate (appointed 21.10.24) Mr R Brock (appointed 16.6.25) Mr S Jones (appointed 14.8.25) Ms M Munro (appointed 15.8.25) Mr K Bottrell Chair (resigned 31.7.25) Ms F Amor (resigned 21.2.25) Mr G Cook (resigned 14.10.25) Mr W Price (resigned 8.1.25) Mr N McKelvey (appointed 10.7.25) REGISTERED OFFICE Brigham House 93 High Street Biggleswade Bedfordshire SG18 0LD REGISTERED COMPANY CE016395 (England and Wales) NUMBER REGISTERED CHARITY 1181861 NUMBER INDEPENDENT EXAMINER George Hay Partnership LLP Chartered Accountants Brigham House High Street Biggleswade Bedfordshire SG18 0LD CHIEF EXECUTIVE OFFICER Mr G F Ackroyd
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Evolve Counselling
Report of the Trustees for the Year Ended 31 August 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 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 UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Evolve is a charitable organisation, a CIO, working to improve the emotional and psychological wellbeing of its clients. Evolve conducts its mission to deliver counselling services to adults at the lowest possible cost, wherever possible seeking to subsidise sessions for those on low incomes. By working to grow and foster a membership body of professional counsellors, Evolve strives to improve access to quality counselling and psychotherapy for all, and to create a positive working environment for those in the profession.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The Charity has continued to deliver high quality mental health counselling throughout the year to private individuals and the staff of corporate organisations. Evolve is continuously expanding its active number of counsellors, making training available to them to achieve better standards in the sector, and running an internal business improvement programme to help work to flow efficiently.
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Evolve Counselling
Report of the Trustees for the Year Ended 31 August 2025
ACHIEVEMENTS AND PERFORMANCE
Achievements
The Trustees set several objectives for the year, against which fair progress was made, despite the financial and operational pressures being faced by our key client sectors, and some internal personnel challenges making business continuity and efficiency difficult to achieve: In a year of mixed results, Evolve highlights the following.
Efforts continued to control any deficit and to move Evolve into a surplus, with an unrestricted development fund on which to draw. Aiming for cost savings, Evolve continued to outsource basic business functions and kept a tight rein on other recurring costs. 'One -offs' - such as the high cost of interim support while Evolve was recruiting its counselling lead - were a regrettable but inevitable consequence of three unfortunate hires. These forced personnel changes and gaps undoubtedly hampered good service delivery to our clients, impacting on session numbers and a fall in revenue.
As in the previous year, Evolve focused attention on key clients as a path to financial stability. In addition, Evolve initiated and pursued an opportunity for potential takeover of a similar mental health service provider, and for close collaborative partnership working with another. Despite stepping back from these, Evolve remains committed to scaling up and broadening its offer, to meet more clients' needs in a sustainable model.
The need for revenue growth and to replace exiting clients cutting back on mental health support, began to be addressed in August with the recruitment of a new Business Development lead. Work was immediately put in hand to review and update current or maturing contractual arrangements, and to seek out new sources of revenue funding and charitable support.
Evolve Trustees and staff met at their annual 'away day' - examining options for a development programme to be funded from surplus once a fair reserve target is achieved. Evolve agreed that further progress was needed to build a 'stable platform' - financial, people, and resources - from which to launch innovative new lowest cost/highest quality/easiest access mental health services.
A rolling programme of Trustee recruitment was launched to successfully bring the governance board up to full strength, aiming for a mix of specific counselling knowledge, business skills, charitable and public sector knowledge, and external contacts and networks to help the Evolve team.
After launching Evolve's first volunteering programme in 2023/4, further recruitment took place securing new voluntary assistance for tasks including projects support, finance, fundraising, communications, marketing, and sales development. Evolve has been favoured with very dedicated and competent individuals freely giving their time since this programme started.
Recognising there was scope to bring better control and performance management into the Operational/Service Delivery facets of Evolve, the key Head of Counselling post was, after two unsatisfactory appointments in 2024, restructured as Clinical Services Coordinator from December. Evolve's Trustees and CEO commend the immediate improvements accomplished by Hazel Bowyer-Adams in this new post. With this appointment achieved its was at last possible to carry out a business systems review and improvement programme, towards the end of 2025, which will enhance clients' and counsellors' experiences of Evolve.
A fair amount of progress was made in all the above areas, despite the huge financial and operational pressures being faced by our key client sectors across this year.
FINANCIAL REVIEW
Financial review
Total income received during the year was £182,967 compared with £257,608 in the previous year. The Charity generated a deficit of £1,510 compared to a surplus of £15,773 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 2025/26 that continues the sound financial footing and prepares to expand the charity's activities.
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Evolve Counselling
Report of the Trustees for the Year Ended 31 August 2025
FINANCIAL REVIEW
Reserves 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 varies from time to time. The Charity also needs to allow for an orderly curtailment of activities and its commitments to staff and suppliers and so has designated a fund for this purpose during this year. The estimated free reserves required varies and is recalculated annually and this policy is reviewed on an annual basis.
As of 31 August 2025, the Charity held £63,531 of unrestricted reserves, £35,000 of which is designated by Trustees to cover the costs of ensuring all current clients can receive their full treatment.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Structure
Evolve Counselling is registered as a Charitable Incorporated Organisation (CIO) with charity number 1181861. The Charity 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 members; counsellors working for us who have applied and been appraised for having sufficient training, personal therapy, and experience to provide counselling to the Charity's clients.
The Charity delivers high quality 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 throughout the UK.
Counselling services are available at lowest cost to individuals aged over 18 years of age, and mental health training and awareness sessions are provided to organisations on a contractual basis. The latter clients include NHS trusts, not-for-profit organisations, local councils, and corporates of all sizes. The surplus from these contracted services allows the Charity to support those who could benefit from counselling but 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 client income. Evolve could not operate without the dedication and commitment of its counselling members, who offer counselling services to the Charity's clients at counselling payment rates lower than they could achieve in private practice.
Governance
The Trustees are responsible for the affairs of the Charity, and those who held office during the year are listed above. Evolve is governed according to a written constitution, this requires a minimum of three and a maximum of ten trustees. New Trustees are recruited through open advertising to both existing counsellors and the wider public. They have been particular in their diligence ensuring 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, 'Charities and Public Benefit'. The decisions of the Trustees are supported, delegated to, and carried out by, a professional CEO.
Management
The Trustees are supported by a full-time Chief Executive Officer (CEO), who in turn leads a Clinical Services Coordinator (CSC), a Business Development Lead (BDL), and a varying roster of dedicated and skilled volunteers who assist in developing the charitable mission. Management work is supported by various committees, which bring together trustees, paid staff, volunteers and from time to time, external experts.
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Evolve Counselling
Report of the Trustees for the Year Ended 31 August 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk Management
The trustees monitor risks at each Board meeting through a comprehensive risk register. All aspects of corporate risk are considered in the four separate Committees (Public Benefit & Funding; Finance Governance & Risk; Clinical Standards & Development; Operations & Management), implementing procedures to mitigate any potential impact should those risks materialize. Overall Risks and mitigation are then reported and considered at FG&R, and thus upwards to the main Trustee Board. With renewed focus on risk being 'owned' by Trustee Kat Buniel and the procedure above, Evolve is satisfied with its risk profile.
Approved by order of the board of trustees on
and signed on its behalf by:
Trustee
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Independent Examiner's Report to the Trustees of Evolve Counselling
Independent examiner's report to the trustees of Evolve Counselling ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Colin Airey FCCA
George Hay Partnership LLP Chartered Accountants Brigham House High Street Biggleswade Bedfordshire SG18 0LD
Date: 31[st] March 2026
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Evolve Counselling
Statement of Financial Activities for the Year Ended 31 August 2025
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 1,053 Charitable activities 3 Charitable Activites 181,914 Investment income 2 - Total 182,967 EXPENDITURE ON Charitable activities 4 Charitable Activites 82,860 Support Costs 100,506 Governance costs 1,111 Total 184,477 NET INCOME/(EXPENDITURE) (1,510) RECONCILIATION OF FUNDS Total funds brought forward 67,249 TOTAL FUNDS CARRIED FORWARD 65,739 |
Restricted funds £ - - - - - - - - - 2,651 2,651 |
31.8.25 Total funds £ 1,053 181,914 - 182,967 82,860 100,506 1,111 184,477 (1,510) 69,900 68,390 |
31.8.24 Total funds £ 1,110 256,404 94 |
|---|---|---|---|
| 257,608 | |||
| 112,419 128,033 1,383 |
|||
| 241,835 | |||
| 15,773 54,127 |
|||
| 69,900 |
The notes form part of these financial statements
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Evolve Counselling
Balance Sheet
31 August 2025
| Notes CURRENT ASSETS Debtors 9 Cash at bank CREDITORS Amounts falling due within one year 10 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 11 NET ASSETS FUNDS 13 Unrestricted funds Restricted funds TOTAL FUNDS |
31.8.25 £ 27,374 58,353 85,727 (17,337) 68,390 68,390 - 68,390 65,739 2,651 68,390 |
31.8.24 £ 32,101 64,284 96,385 (22,585) 73,800 73,800 (3,900) 69,900 67,249 2,651 69,900 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on and were signed on its behalf by:
Trustee
The notes form part of these financial statements
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Evolve Counselling
Notes to the Financial Statements for the Year Ended 31 August 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. INVESTMENT INCOME
Interest receivable - trading
31.8.25 31.8.24 £ £ - 94
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Evolve Counselling
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
3. INCOME FROM CHARITABLE ACTIVITIES
| Membership Institutional grants Counselling (contract) Counselling (private) Contract workshops Grants received, included in the above, are as follows: Charitable 4. CHARITABLE ACTIVITIES COSTS Charitable Activites Support Costs Governance costs 5. SUPPORT COSTS Support Costs Governance costs |
31.8.25 Charitable Activites £ 440 - 157,151 23,655 668 181,914 31.8.25 £ 668 Support Direct costs (see Costs note 5) £ £ 82,860 - - 100,506 - 1,111 82,860 101,617 Governance Other costs £ £ 99,258 1,248 - 1,111 99,258 2,359 |
31.8.24 Total activities £ 1,100 5,830 206,844 40,038 2,592 256,404 31.8.24 £ - Totals £ 82,860 100,506 1,111 184,477 Totals £ 100,506 1,111 101,617 |
|---|---|---|
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
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Evolve Counselling
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
7. STAFF COSTS
| Wages and salaries The average monthly number of employees during the year was as follows: No employees received emoluments in excess of £60,000. 8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 1,110 Charitable activities Charitable Activites 256,404 Investment income 94 Total 257,608 EXPENDITURE ON Charitable activities Charitable Activites 112,419 Support Costs 127,950 Governance costs 1,383 Total 241,752 NET INCOME/(EXPENDITURE) 15,856 RECONCILIATION OF FUNDS Total funds brought forward 51,393 TOTAL FUNDS CARRIED FORWARD 67,249 |
31.8.25 £ 70,496 70,496 31.8.25 Restricted funds £ - - - - - 83 - 83 (83) 2,734 2,651 |
31.8.24 £ 71,179 71,179 31.8.24 Total funds £ 1,110 256,404 94 |
|---|---|---|
| 257,608 | ||
| 112,419 128,033 1,383 |
||
| 241,835 | ||
| 15,773 54,127 |
||
| 69,900 |
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Evolve Counselling
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
| 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.8.25 £ Trade debtors 20,622 Prepayments 6,752 27,374 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.8.25 £ Trade creditors 4,701 Social security and other taxes 3,066 Deferred Income 7,470 Accrued expenses 2,100 17,337 11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 31.8.25 £ Provisions for liabilities - 12. ANALYSIS OF NET ASSETS BETWEEN FUNDS 31.8.25 Unrestricted Restricted Total funds funds funds £ £ £ Current assets 83,076 2,651 85,727 Current liabilities (17,337) - (17,337) Long term liabilities - - - 65,739 2,651 68,390 13. MOVEMENT IN FUNDS Net movement At 1.9.24 in funds £ £ Unrestricted funds General fund 32,249 (1,510) Designated reserves 35,000 - 67,249 (1,510) Restricted funds Mrs Smith & Mount Trust 1,757 - Peteborough Think Communities 894 - 2,651 - TOTAL FUNDS 69,900 (1,510) |
31.8.24 £ 30,975 1,126 |
|---|---|
| 32,101 | |
| 31.8.24 £ 11,968 1,081 7,470 2,066 |
|
| 22,585 | |
| 31.8.24 £ 3,900 31.8.24 Total funds £ 96,385 (22,585) (3,900) |
|
| 69,900 | |
| At 31.8.25 £ 30,739 35,000 |
|
| 65,739 1,757 894 |
|
| 2,651 | |
| 68,390 |
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Evolve Counselling
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
13. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 182,967 TOTAL FUNDS 182,967 Comparatives for movement in funds At 1.9.23 £ Unrestricted funds General fund 16,393 Designated reserves 35,000 51,393 Restricted funds Harry Cureton Fund 83 Mrs Smith & Mount Trust 1,757 Peteborough Think Communities 894 2,734 TOTAL FUNDS 54,127 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 257,608 Restricted funds Harry Cureton Fund - TOTAL FUNDS 257,608 |
Resources Movement expended in funds £ £ (184,477) (1,510) (184,477) (1,510) Net movement At in funds 31.8.24 £ £ 15,856 32,249 - 35,000 15,856 67,249 (83) - - 1,757 - 894 (83) 2,651 15,773 69,900 Resources Movement expended in funds £ £ (241,752) 15,856 (83) (83) (241,835) 15,773 |
|---|---|
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Evolve Counselling
Notes to the Financial Statements - continued for the Year Ended 31 August 2025
13. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Designated reserves Restricted funds Harry Cureton Fund Mrs Smith & Mount Trust Peteborough Think Communities TOTAL FUNDS |
Net movement At 1.9.23 in funds £ £ 16,393 14,346 35,000 - 51,393 14,346 83 (83) 1,757 - 894 - 2,734 (83) 54,127 14,263 |
At 31.8.25 £ 30,739 35,000 |
|---|---|---|
| 65,739 - 1,757 894 |
||
| 2,651 | ||
| 68,390 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Harry Cureton Fund TOTAL FUNDS |
Incoming resources £ 440,575 - 440,575 |
Resources Movement expended in funds £ £ (426,229) 14,346 (83) (83) (426,312) 14,263 |
|---|---|---|
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2025.
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Evolve Counselling
Detailed Statement of Financial Activities for the Year Ended 31 August 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Investment income Interest receivable - trading Charitable activities Membership Institutional grants Counselling (contract) Counselling (private) Contract workshops Total incoming resources EXPENDITURE Charitable activities Clinical contractors fees Membership costs Other clinical costs Administration Support costs Other Wages Outsourced Finance function Website and IT costs Other employee expenses Subscriptions Insurance General costs Legal and professional fees Development project Charitylog project Governance costs Trustee training and expenses Room Hire Total resources expended Net (expenditure)/income |
31.8.25 £ 1,053 - 440 - 157,151 23,655 668 181,914 182,967 70,462 - 6,392 6,006 82,860 70,496 15,384 6,817 1,856 612 1,318 920 1,819 - 36 99,258 1,702 657 2,359 184,477 (1,510) |
31.8.24 £ 1,110 94 1,100 5,830 206,844 40,038 2,592 |
|---|---|---|
| 256,404 | ||
| 257,608 99,994 2,600 7,495 2,330 |
||
| 112,419 71,179 37,200 6,636 1,584 450 532 2,709 7,609 96 638 |
||
| 128,633 783 - |
||
| 783 | ||
| 241,835 | ||
| 15,773 |
This page does not form part of the statutory financial statements
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