## **[DRAFT]** CENTRE OF CHANGE COUNSELLING AND MENTORING SERVICE REGISTERED CHARITY NUMBER 1182201 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 INDEX PAGE 1 Strategic report 2 Trustee's report 3 Independent auditor's report 4 Statement of financial activities 5 Balance sheet - 6-12 Notes to the accounts ## **CENTRE OF CHANGE COUNSELLING AND MENTORING SERVICE** ## **Strategic Report** The Trustees have pleasure in presenting their strategic report and the draft financial statements for the year ended 31 December 2022. ## **Principal activities** The primary objective of the organisation is to promote and protect the mental health of children and young people, adults and families by the provision of counselling, coaching and psychotherapy support. ## **Business review** The Organisation saw a 140% profit to £48.7k in the period (2021: £18.8k profit). Turnover was £48.7k (2021: £18.8k) - 61.4% higher than the prior year. Operating profit increased by £14.9k to £4.2k (2021: £10.6k loss). The increased revenue and profit compared to 2021 reflects the Organisation's efforts in obtaining more grant funding than in prior periods. The organisation remains focused on controlling overheads in line with grant funding to ensure the conditions of the grant funding terms are met. Current assets have increased to £40.3k from £4.6k, an increase of £35.7k. Of this, £27.7k relates to the increase in cash and cash equivalents and a £8.5k increase in trade receivables due to customers taking longer to pay. The increase in current assets is offset by a £31k increase in current liabilities. This is mainly due to deferred income from grant funding of £31.8k. ## **Organisation's strategy and future outlook** Work will be focused on acting as a resource for young people up to the age of 25 by providing advice and assistance, mentoring programmes, education and other activities as a means of: (a) advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals; (b) advancing education; (c) providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons.” This strategic report was approved by the Board on 31 October 2023 and signed on its behalf. …........................................................................... S Farquharson Treasurer **CENTRE OF CHANGE COUNSELLING AND MENTORING SERVICE** ## **Trustee's Report** The Trustees have pleasure in presenting their report and the draft financial statements for the year ended 31 December 2022. ## **Future developments** The Organisation’s future developments are set out in the Organisation's strategy and future outlook section of the Strategic Report on page 1 in accordance with s414C(11) of the Companies Act 2006 as the trustees consider this to be of strategic importance to the Organisation. ## **Trustees** The Trustees of the Organisation who served during the year are shown below: **Richard Howes** Chair (appointed January 2020) **Sarah Kiffin** Chair (resigned January 2020) **Shaun Farquharson** Treasurer **Rachel Henry** Secretary **Paige Kiffin Ashleigh Henry Gloria Romero** ## **Statement of Trustees’ responsibilities** The trustees are responsible for preparing the Strategic Report, the Trustees’ Report and the financial statements in accordance with applicable law and regulations. Company law requires the trusteess to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law, including FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’). Under company law the trusteess must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs and profit or loss of the Organisation for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - make judgements and accounting estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Organisation will continue in business The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Organisation's and transactions and disclose with reasonable accuracy at any time the financial position of the Organisation and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the organisation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. ## **Disclosure of information to auditor** The trustees confirm that: • so far as each trustee is aware, there is no relevant audit information of which the Organisation’s auditor is unaware, and • the trustees have taken all the steps that they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that the Organisation’s auditor is aware of that information ## **Auditor** The auditor, [INSERT NAME], will be proposed for reappointment in accordance with section 485 of the Companies Act 2006. This report was approved by the Board on 31 October 2023 and signed on its behalf. …........................................................................... R Howes Chair ## **CENTRE OF CHANGE COUNSELLING AND MENTORING SERVICE** ## **Independent auditor’s report** [WORDING TO BE AGREED WITH AUDITORS] |CENTRE OF CHANGE COUNSELLING
AND MENTORING SERVICE|CENTRE OF CHANGE COUNSELLING
AND MENTORING SERVICE|CharityNo|1182201|1182201|| |---|---|---|---|---|---| ||||||| |Annualaccountsforthe period|||||| |Period start date|**01/01/2022**|**To**|Period end
date|**31/12/2022**|| ## **Section A Statement of financial activities (including summary income and expenditure account)** |Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
Other trading activities
Charitable activities
Raising funds
Separate material item of income
Other
Other
**Income (Note 3)**
**Income and endowments from:**
Investments
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
Total funds brought forward
**_Net movement in funds_**
**Other recognised** **gains/(losses):**
**Net income/(expenditure) before tax for**
**the reporting period**
**_Total_**
**Recommended categories by activity**
Donations and legacies|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
**£**
F01
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05| |---|---|---|---|---|---| ||10|20,532|-|20,542|7,910| ||28,192|-|-|28,192|10,894| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||28,202|20,532|-|48,734|18,804| ||||||| ||-|-|-|-|-| ||44,456|-|-|44,456|29,495| ||||||| ||-|-|-|-|-| ||44,456|-|-|44,456|29,495| ||||||| ||16,254
-|20,532|-|4,278|10,691
-| ||-|-|-|-|-| ||16,254
-|20,532|-|4,278|10,691
-| ||-|-|-|-|-| ||16,254
-|20,532|-|4,278|10,691
-| ||-|-|-|-|| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||16,254
-|20,532|-|4,278|10,691
-| ||||||| ||7,012
-|-|-|7,012
-|3,679| ||23,266
-|20,532|-|2,734
-|7,012
-| 1182201 Charity No CENTRE OF CHANGE COUNSELLING AND MENTORING SERVICE ## **Section B Balance sheet** |Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||10,220|-|-|10,220|1,720| ||-|-|-|-|-| ||30,108|-|-|30,108|2,886| ||40,328|-|-|40,328|4,606| ||||||| ||9,037|31,848|-|40,885|9,441| ||||||| ||31,291|- 31,848|-|- 557|4,835
-| ||||||| ||31,291|- 31,848|**-**|- 557|4,835
-| ||||||| ||2,177|-|-|2,177|2,177| ||-|-|-|-|-| ||||||| ||29,114|- 31,848|-|- 2,734|7,012
-| ||||||| ||-|||-|-| |||||-|-| ||||-|-|-| |||||-|| ||||||| ||-|-|-|-|-| _**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ _**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ _**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ Signed by one or two trustees on behalf of all the trustees |**_with FRS102 SORP._**|| |---|---| |Print Name|Date of
approval
dd/mm/yyyy| ||30/10/2023| ||| CC17a (Excel) 08/01/2024 6 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts 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 accounts have been prepared in accordance with: |• and with*
• and with*|✓|the Statement of Recommended Practice: Accounting and Reporting by Charities
preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102)| |---|---|---| ||✓|| • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }. |note { }.||| |---|---|---| |Yes*
No*|✓|* -Tick as appropriate| ||✓|| ## _**Please disclose:**_ _**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_ CC17a (Excel) 08/01/2024 7 ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). |Yes*
No*|✓|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||✓||| |**_Please disclose:_**|||| |**_(i) the nature of any changes;_**|||| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|||| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|||| ||||| ## **1.5 Material prior year errors** |No material prior|year error|have been identified in the reporting period (3.47 FRS102 SORP).| |---|---|---| |Yes*
No*|✓|* -Tick as appropriate| ||✓|| ## _**Please disclose:**_ _**(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ CC17a (Excel) 08/01/2024 8 CC17a IExcdl 0810112024 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** |**Recognition of income**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
• it is more likely than not that the trustees will receive the resources;
• the monetary value can be measured with sufficient reliability.
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
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 of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Offsetting**
**Grants and donations**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their 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 of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock 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.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
**Government grants**
The charity has received government grants in the reporting period
**Legacies**
**Tax reclaims on**
**donations and gifts**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Income from interest,**
**royalties and dividends**
The charity has incurred expenditure on support costs.
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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
**Donated goods**
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Donated services and**
**facilities**
**Contractual income and**
**performance related**
**grants**|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---|---| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| CC17 FRS 102 SORP 08/01/2024 10 |**Grants with performance**
**conditions**
**2.4 ASSETS**
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Intangible fixed assets**
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.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
**2.3 EXPENDITURE AND LIABILITIES**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Grants payable without**
**performance conditions**
The depreciation rates and methods used are disclosed in note 14.
They are valued at cost.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
**Income from membership**
**subscriptions**
**Heritage assets**
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 of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
**Investment gains and**
**losses**
**Settlement of insurance**
**claims**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Governance and support**
**costs**
**Creditors**
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Investments**|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---|---| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||||| ||||| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| ||Yes*
No*
N/a*||| ||✓|✓|✓| CC17 FRS 102 SORP 08/01/2024 11 |**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
net realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
value based on the service potential provided by items of stock.
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.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at fair value except where they qualify as basic financial instruments.
**Debtors**
**Stocks and work in**
**progress**
**Current asset investments**
The charity has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit
and cash equivalents with a maturity of loss than one year held for investment purposes
rather than to meet short-term cash commitments as they fall due.|**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or
net realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
value based on the service potential provided by items of stock.
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.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at fair value except where they qualify as basic financial instruments.
**Debtors**
**Stocks and work in**
**progress**
**Current asset investments**
The charity has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit
and cash equivalents with a maturity of loss than one year held for investment purposes
rather than to meet short-term cash commitments as they fall due.|Yes*
No*
N/a*|Yes*
No*
N/a*|Yes*
No*
N/a*| |---|---|---|---|---| |||✓|✓|✓| |||Yes*
No*
N/a*||| |||✓|✓|✓| |||Yes*
No*
N/a*||| |||✓|✓|✓| |||Yes*
No*
N/a*||| |||✓|✓|✓| |||Yes*
No*
N/a*||| |||✓|✓|✓| |||Yes*
No*
N/a*||| |||✓|✓|✓| |||||| |||||| CC17 FRS 102 SORP 08/01/2024 12 **Section C Notes to the accounts (cont)** ## **Note 3 Income** |**Note 3 Income**|**Income**|**Income**|**Income**|**Income**|**Income**|**Income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
10 - - 10 -
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- 20,532
- 20,532 7,910
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services
- - - - -
Other
- - - -
**Total** 10 20,532
- 20,542 7,910
Counselling services
28,192 - - 28,192 10,894
- - - - -
- - - - -
Other
- - - - -
**Total** 28,192 - - 28,192 10,894
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
property rights
- - - - -
Other
- - - - -
**Total**
- - - - -
28,202 20,532
-48,734 18,804
**Other information:**
**Charitable**
**activities:**
**Separate**
**material item**
**of income**
**Other:**
**Income from**
**investments:**
**Other trading**
**activities:**
**Analysis of income**
**Donations**
**and legacies:**
**TOTAL INCOME**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|||||| ||Donations and gifts|10|-|-|10|-| ||
Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|20,532|-|20,532|7,910| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donated goods, facilities and services|-|-|-|-|-| ||
Other|-|-|-|-|| ||**Total**|10|20,532|-|20,542|7,910| |||||||| ||Counselling services|28,192|-|-|28,192|10,894| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|28,192|-|-|28,192|10,894| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|
-|-|-|-|-| ||
Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
property rights|-|-|-|-|-| ||
Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||28,202|20,532|-|48,734|18,804| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||||||| |**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||||||| |||||||| |||||||| |||||||| |**Within the income items above the following items are**
**material: (please disclose the nature, amount and any prior**
**year amounts)**||||||| |||||||| |**This year: Where sums originally denominated in foreign**
**currency have been included in income, explain the basis on**
**which those sums have been translated into sterling (or the**
**currency in which the accounts are drawn up).**||||||| CC17a (Excel) 08/01/2024 13 **Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** CC17a (Excel) 08/01/2024 14 ## **Section C Notes to the accounts (cont)** ## **Note 6 Expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-|-|-|-|-| |Operating membership schemes and social
lotteries|-|-|-|-|-|-|-|-| |Staging fundraising events|-|-|-|-|-|-|-|-| |Fudraising agents|-|-|-|-|-|-|-|-| |Operating charity shops|-|-|-|-|-|-|-|-| |Operating a trading company undertaking
non-charitable trading activity|-|-|-|-|-|-|-|-| |
Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating new
source of futureincome|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-|-|-|-|-| |Investment management costs:|-|-|-|-|-|-|-|-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|-|-|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||||| |Wages and salaries|23,096|-|-|23,096|-|-|-|-| |Social security costs|6,453|-|-|6,453|-|-|-|-| |Contracted counsellors|10,445|-|-|10,445|-|-|-|-| |Accountancy|612|-|-|612|-|-|-|-| |Admin costs|1,082|-|-|1,082|-|-|-|-| |Insurance|22|-|-|22|-|-|-|-| |Travel|390|-|-|390|-|-|-|-| |Telephone|793|-|-|793|-|-|-|-| |IT costs|1,370|-|-|1,370|-|-|-|-| |Publicity|117|-|-|117|-|-|-|-| |Refreshments|76|-|-|76|-|-|-|-| |**Total expenditure on charitable activities**|44,456|-|-|44,456|-|-|-|-| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| - - - - - - - - CC17a (Excel) 08/01/2024 15 ||-|-|-|-|-|-|-|-| |---|---|---|---|---|---|---|---|---| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||**44,456**|**-**|**-**|**44,456**|**-**|**-**|**-**|**-**| CC17a (Excel) 08/01/2024 16 ## **Other information:** ## **Analysis of expenditure on charitable activities** ||**This year**|**This year**|**This year**|**This year**|**Last year**|**Last year**|**Last year**|**Last year**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|
**Grant**
**funding of**
**activities**|
**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Activity1|-|-|-|-|-|-|-|-| |Activity2|-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |||||||||| |**This year: Where sums originally denominated in foreign currency have**
**been included in expenditure, explain the basis on which those sums**
**have been translated into sterling (or the currency in which the**
**accounts are drawn up).**||||||||| |||||||||| |**Last year: Where sums originally denominated in foreign currency have**
**been included in expenditure, explain the basis on which those sums**
**have been translated into sterling (or the currency in which the**
**accounts are drawn up).**||||||||| CC17a (Excel) 08/01/2024 17 ## **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_ ## **11.1 Staff Costs** **Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits** |**Total staff costs**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||33,000|32,962| ||3,580|3,330| |||| ||-|-| ||36,580|36,292| **This year:** **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:** **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ |**No employees received employee benefits (excluding employer pension**
**costs) for the reporting period of more than £60,000**|**TRUE**|**TRUE**| |---|---|---| |||| |**Band**|**Number of employees**|| ||**This year**|**Last year**| |**£60,000 to £69,999**|-|-| |**£70,000 to £79,999**|-|-| |**£80,000 to £89,999**|-|-| |**£90,000 to £99,999**|-|-| |**£100,000 to £109,999**|-|-| |||| |**Please provide the total amount paid to key management personnel**||| ||**This year**|**Last year**| ||**£**|**£**| ||33,000|32,962| CC17a (Excel) 08/01/2024 18 |**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**This year**
**Last year**
**This year**
**Last year**
**11.2 Average head count in the year**
**The parts of the charity in which the employees**
**work**
**11.3 Ex-gratia payments to employees and others (excluding trustees)**
**Please explain the nature of the payment**
**Please state the legal authority or reason for**
**making the payment**
**_Please complete if an ex-gratia payment is made._**
**Please state the amount of the payment (or value of any waiver of a right to**
**an asset)**||**This year**
**Number**|**Last year**
**Number**| |---|---|---|---| ||**Fundraising**
|-|-| ||**Charitable Activities**
|1|1| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|1|1| ||||| ||**This year**||| ||**Last year**||| ||||| ||**This year**||| ||**Last year**||| ||||| |||**Thisyear**|**Lastyear**| |||**£**|**£**| |||-|-| CC17a (Excel) 08/01/2024 19 ## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ |**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination**
**payments**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| |||| |||| |||| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| |||| |||| CC17a (Excel) 08/01/2024 20 ## **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **This year:** ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**| |---|---|---|---|---| |Activityorproject 1|||**£**|**£**| ||-|-|-|**-**| |Activityorproject 2|-|-|-|-| |Activityorproject 3|-|-|-|-| |Activityorproject 4|-|-|-|-| |**_Total_**|**-**|**-**|**-**|**-**| _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| |---|---|---| ||**_No_**|**_Provide details_**
**_below_**| |**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**| |---|---|---| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**-**| |||-| |||-| CC17a (Excel) 08/01/2024 21 ## **Last year:** ## **13.3 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**
**£**|**Total**
**£**| |---|---|---|---|---| |Activityorproject 1|-|-|-|-| |Activityorproject 2|-|-|-|-| |Activityorproject 3|-|-|-|-| |Activityorproject 4|-|-|-|-| |**_Total_**|**-**|**-**|**-**|**-**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.4 Grants made to institutions** |**13.4 Grants made to institutions**|**13.4 Grants made to institutions**||| |---|---|---|---| |**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| |||**_No_**|**_Provide details_**
**_below_**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grants paid £**| ||||
-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|||**-**| ||||-| ||||-| CC17a (Excel) 08/01/2024 22 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ ## **19.1 Analysis of debtors** **Trade debtors Prepayments and accrued income Other debtors** |**Total**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||10,220.2|1,720.0| ||-|-| ||-|-| ||10,220.2|1,720.0| ## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)** |**Total**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||-|-| ||-|-| ||-|-| CC17a (Excel) 08/01/2024 23 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** ## _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**20.1 Analysis of creditors**||||| |---|---|---|---|---| |
**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within one year**||**Amounts falling due after**
**more than one year**|| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||31,848|-|2,177|2,177| ||-|-|-|-| ||9,038|9,441|-|-| ||40,886|9,441|2,177|2,177| ## **20.2 Deferred income** |**_Please explain the reasons why income is_**
**_deferred._**
**_Please complete this note if the charity has deferred_**
**_i_**
**This year**
**Last year**
**_Restricted income with_**
**_no expenditure available_**
**_to offset - £31,848_**|**_Please explain the reasons why income is_**
**_deferred._**
**_Please complete this note if the charity has deferred_**
**_i_**
**This year**
**Last year**
**_Restricted income with_**
**_no expenditure available_**
**_to offset - £31,848_**|**_Please explain the reasons why income is_**
**_deferred._**
**_Please complete this note if the charity has deferred_**
**_i_**
**This year**
**Last year**
**_Restricted income with_**
**_no expenditure available_**
**_to offset - £31,848_**| |---|---|---| ||**This year**|**Last year**| ||**_Restricted income with_**
**_no expenditure available_**
**_to offset - £31,848_**|| |**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||31,848|-| ||-|-| ||31,848|-| CC17a (Excel) 08/01/2024 24 ## **Section C Notes to the accounts (cont)** **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Short term deposits**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||30,108|2,886| ||-|-| ||30,108|2,886| CC17a (Excel) 08/01/2024 25