REGISTERED CHARITY NUMBER: 1185304 WILLOWS COUNSELLING SERVICE UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 ALIGUST 2025
WILLOWS COUNSELLING SERVICE CONTENTS OF THE FZNANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Pag* Report of the Trustees Independent Examlner's Report Statemént of Financial Artivities statement of Financial Position Notes to the Financlal Stateménts 6 to 11 Detalléd Statement of Financlal Actlvltles 12
WILLOWS COUNSELLING SERVICE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provlsions of Accounting and Reporting by Charities.. Statement of Recomrnended practi applicable to charities preparing their accounts in accor(lance with the Flnanc5al Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective I January 2019). OBJECTIVES AND ACTivfTIES Objectlves and aims The restoration of psychological, emotional, spiritual, and physical health by counselllng, ¢ounsellor tra5nlng, and research. To be known as the leadlng provider of counsellSng, counsellor training and research on mental health and wellbelng In Wlltshlre. To be a life changing an(J 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 indlvlduals, familie5, and communities through creative and caring services. Significant grtivlties CEO - Our leadership model of a joint CEO role has continued to prove SUC$5ft11 despite the challenging landscape for charltles and fundraising. Whlle the focus has remained on strengthening our income, we have faced ever-increasing centre running costs, which has impacted our year-end results. Counselling Wlllows continued to recelve a hlgh number of client referrals over the past year, and our team of COL¥n5ellors has delivered an average of 1800 counselling sessions. Our plan to strengthen our counselling resource by introducing a sesslonal rate for all counsellors has bullt stability our counselllng service and enabled us to reduce waiting times for clients. This has also allowed us to expand our student ¢oun5ellor placements, glving our students the opportunity to practi their skills in a safe and nurturing environment. We have also engaged with local buslnesses tr) plovide a range of counselling selvlces rncludtng reflectlve supervision and in-house support to staff. Training Wtllows continues to dellver our level 2, 3, 4 and 6 courses In house. As In previous years, all courses received more appllcations than places available. Our CPD workshops were also hugely successful with a fvll programme of guest 5peakers,' each workshop sold out. General As planned, we have taken the opportunlty to generate income from our building by hiring spaces for private practice counselling. This move has been popular with our counsellors, some of whom re rsow working for Willows clients and utilising the building for their own private work. The income generated from this has helped rnitigate the Increase in bLJilding running costs. ACHIEVEMENTS AND PERFORMANCE Charitable artivities Willows continues to offer subsidised and, in some cases, free counselllng to adults who are struggllng wlth issuès Including anxietyi bereavement, job related Issues, anger difflculties, stress and trauma. Fundrai$ing actlvltles Fundralsing vla grants and trusts has been achleved In Ilne with our plan. Over the past year fvnding raised by grants has been awarded by.. Wiltshire Cornmunity Foundatlon - PCC Comrvunity Actlon Fund É3,¢)00 Co-op Supemiarkets £50 Gibson Trust £3,000 Wiltshire Communsty Foundation - Communlty Fund £5,DOQ Wiltsh1 Communlty Foundation - Haydon Wlck Fund £l,OOQ TE Connectivlty £2,244.67 Page I
WILLOWS COUNSELUNG SERVICE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025 FINANCIAL REVIEW Principal funding sources Willows principal funding sources are donations from individuals as supporters and counselllng fees. There are also donatlons fmm local churches and organisations. In addition, Wlllows completes grant applications to fund specific work. Further funding Is received from student payments for the varl¢us Willows trainlng course5 and CPD workshops. Additional funding is achieved through specific ftjndraising actlvltles. Reserves policy The trustees have a pollcy of having 4 months. operatlng payments In general fund current accounts and l years in trainlng accounts. The reserves fund is for general contingencies plus capital expenditure with the maJOty held in an interest-bearlng bank account. At the end of the year the balance in the bank accounts representing the reseNe fund wa5 £46,875. FUTURE PLANS Build on our business offering counselling services and tralning to staff. In addltlon, we a developlng a Level 5 course which will hopefully welcome student5 ft>r our first course in September 2026. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by Its goveming document, a deed of trust and constlttjtes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1185304 Prlnclpal addrè$s The Willows Centre 11 Prospect Pla SWINDON Wiltshire SNI 3LQ Trustees Dr H E Randell-sly {reslgned 10. 12.24) Mr G C Holmes (resigned 10.12.241 Ms T Lowe Ms C Pursey (nee. Forty) Ms S Mitchell (resigned 16. 10.241 Mr5 F Prinzi (resigned 11. 11.25) Mr G Pirt (appointed 5.11.241 Mr P Blunt {appolnted 10.12.241 Mr J Cheriton (appointed 25.11.251 IndepÉndont Examlner Morris Owen Chartered Accountants 43-45 Devizes Road SWINDON Wlltshire SNI 4BG Approved by order of the board of trustees on 9 January 2026 and signed on its behalf by: Mr G Pirt - Tnjstee Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WILLOWS COUNSELUNG SERVXCE Independent examlner'$ report to the trustees of Willows Couftselling Service I report to the charity trustees on my examinatlon of the accounts of Willows coUellIng sery1 (the Trust) for the year ended 31 August 2025. Responslbilltles and basi5 of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requlrements of the Charities Act 2011 1.the Art,). I report in respert of my examlnation of the Trust's aca)unts carried out under Section 145 of the Act and in carrylng out my examination I have followed all applicable Direttions given by the Charlty Commission under Section 145(5llbl of the Act. Independént examinÈr's statement I have completed rny examination. I confirm that nts material matters have come to my attentlon in conne¢tlon with the examination givlng me cause to belleve that in any material respect.. ccounting records were not kept in 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 wlth the applicable reqLtirements Conrning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any qulrement that the accounts glve a tnje and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come acmss no other matters in connection with the examlnation to whlch attention should be drawn In this report in order to enable a proper understandlng of the account5 to be reached. lan Sumbler FCCA Morris Owen Chartered Accountants 43-45 Devlzes Road SWINDON Wlltshire SNI 4BG Date.. Page 3
WILLOWS COUNSELLING SERVICE STATEMENT OF FINANCXAL ACTIVtTIES FOR THE YEAR EP4DED 31 AUGUST 2025 2025 Total funds 2024 Total funds UnrestNcted funds Restricted fund Notes XNCOME AND ENDOWMENTS FROM Donations and legacies 28,928 28,928 43,774 Other tradin9 acttvities Investment income 184,152 33,331 184,152 33,331 172,050 20,199 Total 246,411 246,411 236,023 EXPENDrruRE ON Charltable actlvities Direct charitèble activities 294,614 453 295,067 247,023 NET INCOME/{EXPENDrruRE) {48,203) (453) {48,656) Iii,000) RECONCILIATION OF FUNDS Ttstèl fun(Js brought forward 662,781 4,072 666,853 TOTAL FUNDS CARRIED FORWARD 614,578 3,619 618.197 666,853 The notes fomi part of these financlal statements Page 4
WILLOWS COUNSELUNG SERVICE STATEMENT OF FINANCIAL POSITION 31 AUGUST 2025 2025 Total fund$ 2024 Total funds Unrestricted funds Restricted fijnd Notes FIXED ASSETS Tanglble assets io 617,556 3,619 621,175 625,326 CURRENT ASSETS Debtors Cash at bank and in hand li 45,157 46,875 45,157 46,875 70,844 105,083 92,032 92,032 175,927 CREDITORS Amounts falling due within one year 12 (3,125) (3,125) 12,355) NET CURRENT ASSETS 88,907 88,907 173,572 TOTAL ASSETS LESS CURRENT LIABILITIES 706,463 3,619 710,082 798,898 ACCRUALS AND DEFERRED INCOME 13 (91,885) (91,885) (132,0451 NET ASSETS 614,578 3,619 618,197 666,853 FUNDS Unrestricted funds Restricted funds 14 614,578 3,619 662,781 4.072 TOTAL FUNDS 618,197 666,853 The financial statements were approved by the Board of Trustees and authorlsed for issue on 9 January 2026 and were slgned on its behalf by.. 4-a6<ftL Mr G Plrt - Trustee The notes form part of these flnancial statements Page 5
WILLOWS COUNSELUNG SERVICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 CHARITY ZNFORMATION The charlty is a CIO registered number 1185304 with the Charity Commlssion for England & Wales. The main address is The Willows Centre, 11 Prospect Place, Swlndon SNI 3LQ. These financial statements are presented in British Pounds IGBP), which is the charity's funrtional and presentational CuTncy. ACCOUNTING POLICIES Basls of preparlng the financlal statements The flnancial statements of the charity, w¥hich is a publlc benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 102) 'Accounting and Reportlng by Charities.. statement of Recommended Practice appllcable to charities preparing thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republ1¢ of Ireland (FRS 1021 (effective l January 20191., Financial Reporting Standard 102 'The Financial Reporting Standard appllcable in the UK and Republlc of Ireland. and the Charltles Act 2011. The financlal staternents have been prepared under the historical cost conventlon. Income All income is" recognised in the Statement of Financial Activities once the charlty has entltlement to the funds, It Is. probable that the Income will be received and the amount can be measured reliably. Expendlturt Llabilitles are recognised as expenditure as soon as the is a legal or constructlve obligatlon committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured relSably. Expenditure Is accounted for on an accruals basis and ha5 been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to partlcular headings they have been allocated to activities on a basls consistent with the use of resources. Tangible fixed asséts Depreciatlon is provided at the following annual rates in order to write off each asset over Its estimated useful l(fe. Long leasehold Fixtures and fittings Over the term of the lease 15% on reducing balance Taxation The charity is exempt from tsx on its charltable activitSe5. Fund accountlng Unrestricted funds can be used in accordance wlth the charitable objettives at the dIsCtion of the tnjstees. Restrltted funds can only be used for particular restricted purposes withln the objects of the charfty. ReStctiOnS arise when speclfied by the donor or when funds are raised for particular restrirted purposes. Further explanation of the nature and purpose of each fijnd Is included in the notes to the financlal statements. Hire purchase and leasing commitments Rentsls paid under operating leases are charged to the Statement of Flnancial Activltles on a straight line basls over the period tsf the lease. Page 6 continued...
WXLLOWS COUNSELUNG SERVICE NOTES TO THE FINANCIAL STATEMeNTS- continued FOR THE YEAR ENDED 31 AUGUST 2025 DONATIONS AND LEGACIES 2025 2024 Donations Gift aid Grants 12,523 1,382 15,023 19,446 1,638 22,690 28.928 43,774 Grants recelved, included in the above, are as follows.. 2025 2024 Other grants 15,023 22,690 OTHER TRADIf4G ACTIVITZES 2025 2024 Counselllng Trainlng other income 73,821 106,590 3,741 59,614 105,344 7,092 184.152 172,050 INVESTMENT IP4COME 2025 2024 Property Deptssit account interest 30,876 2,455 17,061 3,138 33,331 20,199 TRUSTEES. REMUNERATION AND BENEFITS There were no tru5tees' remuneratlon or other beneflts for the year ended 31 August 2025 nor for the year ended 31 Au9USt 2024. Tst' expenses There were no trustees. expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024. STAFF COSTS 2025 2024 Wages and salaries 151,433 136,640 151,433 136,640 Page 7 conitnued...
WILLOWS COUNSELLZNG SERVICE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025 STAFF cosrs - contlnued The average monthly number of employees during the year was as Follows: 2015 2Q24 CEO Treasurer Counselling Tralnlng Admlni5tration No employees received emoluments In excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FIPIANCIAL ACTIVITIES Unrestricted fvnds Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donatitsn5 and le9acies 43,774 43,774 Other trading activitles Investment income 172,050 20,199 172,050 20,199 Total 236,023 236,023 EXPENDifuRE ON Charltable aetivitie5 Direct charitable activities 246,571 452 247,023 NET INCOME/(EXPENDITURE) 110,548) (452) (11,000) RECONCILIATION OF FUNDS Total funds brought forward 673,329 4,524 677,853 TOTAL FUNDS CARRIED FORWARD 662,781 4,072 666,853 INDEPENDENT WAAMINER FeE 2025 2024 Statutory accounts productlon & extemal scrutlny 2,150 2,000 2,150 2,000 Page 8 condnued...
WILLOWS COUNSELLXNG SERVICE NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 AUGUST 2025 10. TANGIBLE FIXED ASSETS Flxtures and fittings Freehold property Long leasehold Totals COST At I September 2024 Additions 135,000 480,000 49,948 4,753 664,948 4,753 At 31 August 2025 135,000 480,000 54,701 669,701 DEPRECIATION At I September 2024 Charge for year 17,000 4,250 22,622 4,654 39,622 8,904 At 31 August 2025 21,250 27,276 48,526 NET BOOK VALUE At 31 August 2025 135,000 458,750 27,425 621,175 At 31 August 2024 135,DOO 463,000 27,326 625,326 ii. DEBTORS: AMQUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other debtors 45.157 70,844 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Taxation and sodal security Other creditors 1,334 1.791 1,216 1,139 3.125 2,355 13. ACCRUALS AND DEFERRED INCOME 2025 2024 Accruals and defetTed income 91,885 132,045 14. MOVEMENT IN FUNDS Net movernent in funds At 31.8.25 At 1.9.24 UttrÈ5tricted funds General fund Training - Designated 556,678 106,103 (56.789) 8,586 499,889 114,689 662,781 (48,203) 614,578 Regtricted funds Outbulldlngs 4,071 {453) 3,619 TOTAL FUNDS 666,853 (48,656) 618,197 Page 9 continued...
WILLOWS COUNSELLING SERVICE NOTES TO THE FZNANCXAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 AUGUST 2025 14. MOVEMENT IN FUNDS- contlnued Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrirted funds General fund Training - Designated 139,821 106,590 (196.610) (98,004) (56,789) 8,586 246,411 {294,614) {48,203) Restrlcted fund OutbLtildings (453) (453) TOTAL FUNDS 246,411 (295,067) {48,656) Comparatives for movement in funds Net movement In funds At 31.8.24 At 1.9.23 Unrestrirted funds Géneral ftjnd Trainin9 - Designated 584,624 88,705 (27,946) 17,398 556,678 106,103 673,329 (10,5481 662,781 Restrirted funds Outbuildlngs 4,524 {4521 4,072 TOTAL FUNDS 677,853 Iii,0001 666,853 Comparative net movernent in hjnds, included In the above are as follows.. Incoming resources Resources expended Movement In funds Unrestricted funds General fund Tralning - Designated 130,679 105,344 (158,6251 187,9461 127,9461 17,398 236,023 (246,5711 110,5481 Restricted funds Outbuildings (4521 (4521 TOTAL FUNDS 236,023 1247,023) Iii,0001 Page 10 continued...
WILLOWS COUNSELLING SERVICE NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 AUGUST 2025 14. MOVEMENT XN FUNDS - continued A current year 12 months and prlor year 12 months comblned posltlon is as follows: Net movement in funds At 31.8.25 At 1.9.23 Unréstricted fund$ General fund Training - Designated 584,624 88,705 184,7351 25,984 499,889 114,689 673,329 {58,7511 614,578 Restrlcted funds Outbuildings 4,524 (9051 3,619 TOTAL FUNDS 677,853 {59,6561 618,L97 A current year 12 months ant1 prior year 12 months combined net movement in funds, included in the above are as follows.. IncomSng resources Resources expended Movement in funds Unrestrlrted funds General fvnd Training - Designated 270,500 211,934 1355,2351 1185,950) (84,7351 25,984 482,434 1541, 185) (58,7511 Réstricted fund$ Otjtbuildings (905) 19051 TOTAL FUNDS 482,434 1542,0901 159,6561 Willows received a restricted grant in 2024 awarded by Screwfix allowing us to build a new shed that will be more secure and fit for purpose. The grant covers the btjilding of the shed and all associated works. 15. RELATED PARTY DISCLOSURES The were nts related party transactions for the year ended 31 August 2025. Page 11