REGISTERED CHARITY NUMBER: 1185304 WILLOWS COUNSELLING SERVICE UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
WILLOWS COUNSELLING SERVICE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Page Report of the Trustees Independent Examlner's Report Statement of Flnan¢ial Actlvities statement of Financial Position Notes to the Financial Statements 7 to 12 Detailed Staternent of Financial Activitie5 13
WILLOWS COUNSELLING SERVICE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024 The trustees present their report with the financTal statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of Accounting and Reporting by Charitie5'. Statement of Recommended Practice applicable to charlties preparing thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland IFRS 1021 (effective L January 20191. OBJECTIVES AND ACTIVITIES Objectlves and alms The restoration of psychologlcal, emotlonal, splrltual, and physlcal health by counselling, counsellor training and research. To be known as the leading provider of counsellingi coun5ellor training and research on mental health and wellbeing in Wiltshire. To be a life changing and pioneering catalyst for growth and recovery in the lives of all who encounter Willows by providing an integrative and holistic approach to the needs of the individua15, familie5, and comwunities through creative and caring services. Slgnlflcant a¢tlvities CEO - Our leadership model of a Joint CEO role has proved to be highly successful over the year and our Counselling Manager and Training Manager remaln in post as Co CEOS. The focLJS of this financial year has been to strengthen our Income across the service and to review our cost base. This has had an incredibly positive impart on our finances as is seen in our year-end results. Marketing Strategy - In December 2023 Willows won a competition run by Gel Studios with a prize for the development of a creative solution worth £5,000. We used this opportunity to build on the launch of our new website by developing a marketing strategy and the tools needed to better market the work we do. Fundraising Walk - During the year, d team of staff, students and volunteers took on the challenge to walk 25km to raise funds to support Counselling. This proved to be remarkably successful, and we raised over £6,000. Counselling Willows continues to recelve a high number of cllent referrals and over the past year we have delivered over 1500 counselling sessions. Our joint protocol for counselling clients from Domestic Violence Forum Swindon continue5. Although there have been issues from within the Borough's housing, we have seen a number of clients through this scheme, and we continue conversations with Swindon Borough Council to ensure the funding remains well utilised. We have worked with Swindon Women's Aid under our new agreement, which ensures we operate on a full cost recovery basis. This has been successful for us thus far and we are keen to continue this arrangement with Swindon Women's Aid. Training Wlllows continues to deliver our level 2, 3, 4 and 6 Courses in house, with all courses receivlng more applbcations than places available through the academic year. This year we also launched our Introduction to Counselling and Listening course has been developed to offer training for those in roles who, personally or professionally, are required to actively listen and offer 5UPPOrt to the emotiona1 needs and wellbeing of others. Willows also continued to deliver its high quality CPD and extended the offering to Include a weekend course for those who have passed our1evel 6. ACHIEVEMENT AND PERFORMANCE Charltable activlties Willows continues to offer subsidlsed and, in some cases, free counselling to adults who are struggllng with issues including anxietyi bereavernenti job related issues. anger difficulties, stress and trauma. Page I
WILLOWS COUNSELLING SERVZCE REPORT OF THE TRUSTEES FOR THE YEAR ENDEO 31 AUGUST 2024 ACHIEVEMENT AND PERFORMANCE Fundraising activities Fundraising via grants and trusts has been achieved In Ilne with our plan. Over the past year funding ralged by grants has been granted by.. Wiltshire Community Foundation - PCC Community Action Fund £5,000 Co-op Supermarkets £500 A5da Foundation E400 SNG Sovereign Housing £910 Gib50n trust £3,000 Wiltshire Community Foundation Community Fund £5,000 South SwlndL)n Parish Council £1,000 Wiltshire Communlty Foundation - Haydon Wick Fund £2,880 St James Place £2,500 RWE £500 WH Smith £1,000 FINANCIAL REVIEW Principal funding sources Willows principal funding sources are tlonations from individuals as supporters and counselling fees. There are also donations from local churches and organisation5. In addition, Willows completes grant applications to fund specific work. Further funding 15 received from student payments for the various Willows training courses and CPD workshops. Additional funding is achieved through specific fundrai5Ing activities. Reserve5 policy The trustees have a policy of having 4 months, operating payments in general fund current accounts and l years in training account5. The reserves fund 15 for general contingencies plus capital expenditure with the majority held In an Interest-bearing bank account. At the end of the year the balance in the bank accounts representing the reserve fund was £ 105,017. FUTURE PLANS Build on the flnancial stabillty achieved in the year by continuing to embed our counselling fee structure and dlversifying the use tsf our physical resources. Strengthen Dur counsellor $OurceS and network by introducing a fee strutture so that counsellors are fairly rewarded for the work they do with LJ5. Increasing our tralning offering by addlng our Introdurtory level course and Level 6 CPD weekend to our calendar of training as regular courses and possible development of a Level 5 course to fill the gap made by the upgrade of our Level 5 to Level 6. Develop our B2B offerin9 for training working with local businesses. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Regr5tered Charity number 1185304 Prlncipal addre55 The Willows Centre I I Prospect Place SWINDON Wiltshire SNI 3LQ Page 2
WILLOWS COUNSELLING SERVICE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGiJsf 2024 Trustees Dr H E Randell-sly (resigned 10. 12.24) Mr G C Holmes {resigned 10. 12.24) Mrs J Wells (resigned 14.5.241 Ms T Lowe Ms C Forty Ms S Mitchell (appointed 26.3.24) (reslgned 16. 10.24) Mrs F Prinzi (appointed 26.3.24) Mr G Pirt (appointed 5.11.241 Independent Examlner Morris Owen Chartered Accountants 43-45 Devizes Road SWINDON Wiltshire SNI 4BG Approved by order of the board of trustees on 14 January 2025 and signed on its behalf by: Mrs F Prinzi Trustee Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WILLOWS COUNSELLING SERVICE Independent examlner's report to the trustees of Wlllows Counselllng Servlce I report to the charity trustees on my examination of the accounts of Willows Counselling Service (the Trust) for the year ended 31 August 2024. Respon$lbllltle$ and bas1$ of report As the charlty trustees of the Trust you are resr>onsible for the preparatlon of the accounts In accordance with the requirements of the Charities Act 2011 I'the Act'l. I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145{5){b) of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination givlng me cause to believe that In any material respect.. accounting records were not kept Sn respect of the Trust as required by Section 130 of the Act,. or the accounts do not accord with those records,. or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Re9ulations 2008 other than any requirement that the account5 give a true and fair view which Is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examinètion to which attent10n should be drawn in this report in order to enable a proper understanding of the accounts to be reached. lan Sumbler FCCA Morris Owen Chartered Accountants 43-45 Devizes Road SWINDON Wiltshire SNI 4BG Date.. 14. Di. Page 4
WILLOWS COUNSELLING SERVICE STATEfvIENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 43,774 43,774 39,384 Other trading activities Investment Income 172,050 20,199 172,050 20,199 124,873 11,925 Total 236,023 236,023 176,182 EXPENDITURE ON Charitable artlvltles Direct charitable activities 246,571 452 247,023 224,903 NET INCOME/(EXPENDITURE) (10,548) (452) (11,000) 148,7211 RECONCILIATION OF FUNDS Total funds brought forward 673,329 4,524 677,853 726,574 TOTAL FUNDS CARRIED FORWARD 662,781 4,072 666,853 677,853 The notes form part of these financial statements Page 5
WILLOWS COUNSELLING SERVICE STATEMENT OF FINANCIAL POSITION 31 AUGUST 2024 2024 Total funds 2023 Total funds Unrestrlcted Restrirted funds fund Notes FIXED ASSETS Tangible assets io 621,254 4,072 625,326 629,085 CURRENT ASSETS Debtors Cash at bank and in hand 70,844 105,083 70,844 105,083 34,788 118,732 175,927 175,927 153,520 CREDITORS Amounts falling due within one year 12 (2,355) (2,355) (3,098) NET CURRENT Assgrs 173,572 173,572 150,422 TOTAL ASSETS LESS CURRENT LIABILITIES 794,826 4,072 798,898 779,507 ACCRUALS AND DEFERREO INCOME 13 (132,045) (132,045) { LO L,654) NET ASSETS 662.781 4,072 666,853 677,853 FUNDS Unrestricted funds Restricted funds 14 662,781 4,072 673,329 4,524 TOTAL FUNDS 666,853 677,853 The financial statements were approved by the Board of Trustees and authorised for issue on 14 January 2025 and were signed on its behalf by.. Mrs F Prlnzl Trustee The notes form part of these financial staternents Page 6
WILLOWS COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 CHARITY INFORMATION The charity is a CIO registered number 1185304 wlth the Charity Commisslon for England & Wales. The main address is The Willows Centre, 11 Prospect Place, Swindon SN 1 3LQ. These financial statements are presented In Britlsh Pounds {GBPI, whlch Is the charity's funttional and presentational currency. ACCOUNTING POLICIES Basi5 of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FFiS 102) 'Accounting and Reporting by Chanties-. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) {effertive l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. 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 Liabilitles are recognised as expenditure as soon as there is a legal or constnjctive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits wlll be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an actrua15 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 actlvlties on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Long leasehold Fixtures and fittings Over the term of the lease 15Wo on reducing balance Taxatlon The charity is exempt from tax on Its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restrfcted funds can only be used for particular restrlcted purposes within the objects of the charity. Restrictions arise when speclfbed 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 note5 to the financial statements. Page 7 continued...
WILLOWS COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS - Contlnued FOR THE YEAR ENDED 31 AUGUST 2024 DONATIONS AND LEGACIES 2024 2023 Donation5 Gift aid Grants 19,446 1,638 22,690 19,772 1,488 18,124 43,774 39,384 Grants received, included in the above, are as follows.. 2024 2023 Other grants 22,690 18,124 OTHER TRADING ACTIVITIES 2024 2023 Counselling Training Other income S9,614 105,344 7,092 32,139 92,734 172,050 124,873 INVESTMENT INCOME 2024 2023 Property Deposit account interest 17,061 3,138 9,959 1,966 20,199 11,925 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneratlon or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023. Trustees. expenses There were no trustees, expenses paid for the year ended 3 1 August 2024 nor for the year ended 31 August 2023. STAFF COSTS 2024 2023 Wages and salaries 136,640 119,565 136,640 119,565 Page 8 continued...
WXLLOWS COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 AUGUST 2024 STAFF COSTS - continued The average monthly number of employees during the year was a5 follows: 2024 2023 CEO Treasurer Counselling Training Administration No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds Restrlcted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 34,860 4,524 39,384 Other tradlng activities Investment income 124,673 11,925 124,873 11,925 Total 171,658 4,524 176, 182 EXPENDITURE ON Charltable a¢tivitie5 Dirert charitable activities 224,903 224,903 NET INCOME/(EXPENDITURE) 153,2451 4,524 148,721) RECONCILIATION OF FUNDS Total funds brought forward 726,574 726,574 TOTAL FUNDS CARRIED FORWARD 673,329 4,524 677,853 INDEPENDENT EXAMINER FEE 2024 2023 Statutory accounts production & external scrutiny 2,150 2,000 2,150 2,000 Page 9 continued...
WILLOWS COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 AUGUST 2024 10. TANGIBLE FIXED ASSETS Fixtures and fittings Freehold property Long leasehold Totals COST At I September 2023 Additions 135,000 480,000 44,266 5,682 659,266 5,682 At 3 1 August 2024 135,000 480,000 49,948 ,1 664,948 DEPRECIATION At I September 2023 Charge for year 12,750 4,250 17,431 5,191 30,181 9,441 At 31 August 2024 17,000. 22,622 39,622 NET BOOK VALUE At 3 1 August 2024 135,000 , 463,000 27,326 625,326 At 3 1 August 2023 135,000 467,250 26,835 629,085 11. DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2024 2023 other debtors 70,844 34,788 12. CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2024 2023 Taxation and social security other creditors 1,216 1,139 2,690 408 2,355 3,098 13. ACCRUALS AND DEFERRED INCOME 2024 2023 Accruals and deferred income 132,045 101,654 14. MOVEMENT IN FUNDS Net movement in funds At 31.8.24 At 1.9.23 Unrestricted funds General fund TraSnlng - Designated 584,624 88,705 (27,9461 17,398 556,678 106,103 673,329 (10,548) 662,781 Restrlcted funds Outbu11dings 4,524 (452) 4,072 TOTAL FUNDS 677,853 (11,000) 666,853 Page 10 continued...
WILLOWS COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024 14. MOVEMENT IN FUNDS - Contlnued Net movement in funds, included in the above are as follows.. Incoming resource5 Resources expended Movement in funds Unrestrlcted funds General fund Training - Designated 130,679 105,344 {158,625) (87,946) (27,946) 17,398 236,023 {246,571) (10,548) Restricted funds Outbuilding5 (452) {452) TOTAL FUNDS 236,023 (Z47,023) (11,000) Comparatlves for movement In funds Net movement in funds At 31.8.23 At 1.9.22 Unrestricted funds General fund Training Designated 634,293 92,28L 149,669) 13,576) 584,624 88,705 726,574 153,245) 673,329 Restrlcted funds Outbuilding5 4,524 4,524 TOTAL FUNDS 726,574 (48,721) 677,853 Comparative net movement in fund5, included in the above are as follows- Incoming resources Resources expended Movement in funds Unrestricted funds General fund Training Designated 78,924 92,734 (128,593) 196,310) 149,669) 13,576) 171,658 (224,9031 153,2451 Restricted funds Outbuildings 4,524 4,524 TOTAL FUNDS 176,182 (224,903) {48,721) Page 11 continued...
WILLOWS COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnued FOR THE YEAR ENDEO 31 AUGUST 2024 14. MOVEMENT IN FUNDS- continued A current year 12 months and prlor year 12 months combined position is as follows: Net movefnent In funds At 31.8.24 At 1.9.22 Unrestricted funds General fund Trainlng - Designated 634,293 92,281 177,615) 13,822 556,678 106, 103 726,574 163,793) 662,781 Restricted funds Outbuildings 4,072 4,072 TOTAL FUNDS 726,574 {59,7211 666,853 A current year 12 months and prior year 12 months comblned net movement in ftjnds, included In the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrleted funds General fund Training - Deslgnated 209,603 198,078 (287,218) (184,256) 177,6151 13,822 407,681 1471,474) 163,7931 Restricted funds Outbuildbngs 4,524 1452) 4,072 TOTAL FUNDS 412,205 {471,926} {59,721) Willows has received a restricted grant awarded by Screwfix alltswing us to build a new shed that will be more secure and fit for purpose. The grant covers the building of the shed and all associated works. 15. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 3 1 August 2024. Page 12