2023-12-30-accounts

[DRAFT]

CENTRE OF CHANGE COUNSELLING AND MENTORING SERVICE

REGISTERED CHARITY NUMBER 1182201

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

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 2023.

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 £31.1k loss in the period (2022: £4.2k profit). Turnover was £20.9k (2022: £48.7k).

The decreased revenue and profit compared to 2022 reflects the reduced grant funding received compared to 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 £14.6k from £40.3k, a decrease of £25.7k. Of this, £5.8k relates to the decrease in cash and cash equivalents and a £1.4k decrease in trade receivables due to reduced activity.

The decrease in Net current liabilities by £31.1k is mainly due to holding grant funding of £24.8k on behalf of third parties.

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 25 October 2024 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 2023.

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, [TBC], will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the Board on [DD] [MONTH] 2024 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 Charity No 1182201 AND MENTORING SERVICE Annual accounts for the period Period start date 01/01/2023 To Period end date 31/12/2023

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 Investments Charitable activities Total funds brought forward Raising funds Separate material item of income Other Other Income and endowments from: Total funds carried forward Total Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds Other trading activities Gains and losses on revaluation of fixed assets for the charity’s own use Charitable activities Separate material expense item Income (Note 3) 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 Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
	10,158		-	10,158	20,542
	10,807	-	-	10,807	28,192
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	20,965	-	-	20,965	48,734
	-	-	-	-	-
	52,106	-	-	52,106	44,456
	-	-	-	-	-
	52,106	-	-	52,106	44,456
	31,141 -	-	-	31,141 -	4,278
	-	-	-	-	-
	31,141 -	-	-	31,141 -	4,278
	-	-	-	-	-
	31,141 -	-	-	31,141 -	4,278
	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	31,141 -	-	-	31,141 -	4,278
	2,734 -	-	-	2,734 -	7,012 -
	33,875 -	-	-	33,875 -	2,734 -

1182201

CENTRE OF CHANGE Charity No 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
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	8,820	-	-	8,820	10,220
	-	-	-	-	-
	5,850	-	-	5,850	30,108
	14,670	-	-	14,670	40,328
	46,368		-	46,368	40,885
	- 31,698	-	-	- 31,698	557 -
	- 31,698	-	-	- 31,698	557 -
	2,177	-	-	2,177	2,177
	-	-	-	-	-
	- 33,875	-	-	- 33,875	2,734 -
	-			-	-
				-	-
			-	-	-
				-
	-	-	-	-	-

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)

30/10/2024

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)

30/10/2024

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)

30/10/2024

8

CC17a IExcdl 3011012024

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*
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	Yes No N/a*
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	Yes No N/a*
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	Yes No N/a*
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	Yes No N/a*
	✓	✓	✓
	Yes No N/a*
	✓	✓	✓
	Yes No N/a*
	✓	✓	✓

CC17 FRS 102 SORP

30/10/2024

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*
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	Yes No N/a*
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	Yes No N/a*
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	Yes No N/a*
	✓	✓	✓
	Yes No N/a*
	✓	✓	✓

CC17 FRS 102 SORP

30/10/2024

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*
		✓	✓	✓
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CC17 FRS 102 SORP

30/10/2024

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 10,158- - 10,158 - Gift Aid - - - - - Legacies - - - - - General grants provided by government/other charities - - - - 20,542 Membership subscriptions and sponsorships which are in substance donations - - - - Donated goods, facilities and services - - - - - Other - - - - Total 10,158 - - 10,15820,542 Counselling services 10,807 - - 10,807 28,192 - - - - - - - - - - Other - - - - - Total 10,807 - -10,80728,192 - - - - - - - - - - - - - - - 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 - - - - - 20,965- -20,965 48,734 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	10,158	-	-	10,158	-
	Gift Aid	-	-	-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	20,542
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donated goods, facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	10,158	-	-	10,158	20,542
	Counselling services	10,807	-	-	10,807	28,192
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	10,807	-	-	10,807	28,192
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	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	-	-	-	-	-
		20,965	-	-	20,965	48,734
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).
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)		13

30/10/2024

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	48,209	-	-	48,209	23,096	-	-	23,096
Social security costs		-	-	-	6,453	-	-	6,453
Contracted counsellors		-	-	-	10,445	-	-	10,445
Accountancy	154	-	-	154	612	-	-	612
Admin costs	1,314	-	-	1,314	1,082	-	-	1,082
Insurance	559	-	-	559	22	-	-	22
Travel		-	-	-	390	-	-	390
Telephone	854	-	-	854	793	-	-	793
IT costs	312	-	-	312	1,370	-	-	1,370
Publicity	705	-	-	705	117	-	-	117
Refreshments		-	-	-	76	-	-	76
Total expenditure on charitable activities	52,106	-	-	52,106	44,456	-	-	44,456
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
	-	-	-	-	-	-	-	-

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	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	-	-	-	-	-	-	-	-
	52,106	-	-	52,106	44,456	-	-	44,456

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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).

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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 This year:

Total staff costs	This year £	Last year £
	38,406	33,000
	3,230	3,580
	-	-
	41,636	36,580

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

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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
		£	£
		-	-

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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
	£	£
	-	-

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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		-
		-
		-

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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			-
			-
			-

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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 £
	8,820.0	10,220.2
	-	-
	-	-
	8,820.0	10,220.2

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 £
	-	-
	-	-
	-	-
	-	-

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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 £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	56,760	-	2,177	2,177
	-	-	-	-
	9,038	9,441	-	-
	65,798	9,441	2,177	2,177

20.2 Deferred income

Please complete this note if the charity has deferred i

Please explain the reasons why income is deferred. i	This year	Last year
	Restricted income with no expenditure available to offset - £31,848+£24,912

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	-
	24,912	-
	-	-
	56,760	-

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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 £
	-	-
	-	-
	5,850	30,108
	-	-
	5,850	30,108

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