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 maJO￿ty 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 coU￿ellIng 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 Con￿rning 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