WINCHESTER YOUTH COUNSELLING TRUSTEES, ANNUAL REPORT & UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 CHARITY NUMBER: 1195260 Page1 123
WINCHESTER YOUTH COUNSELLING TRUSTEES, ANNUAL REPORT & FINANCIAL STATEMENTS CONTENTS Page TrLJStees' Report Independenl Examiner's Report Slatemenl ol financial activities Balance sheet Notes to the financial statements 10 Page2123
WINCHESTER YOUTH COUNSELLING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 The trustees present their report and accounls for the year ended 31 March 2022. The financial slalemenls have been prepared in accordance with the accounting policies sel out in Note 1 to the accounts and comply with the charity's constitution, the Charities Acl 2011 and Accounting and the Charities Statement of Recommended Practice (second edition) and Financial Reporting Slandard FRS102. Chair Of Trustees Report 11 is my pleasure lo present the Chair of Trustees, Report for Winchester Youlh Counselling IWYCI. 2021 was a year of change and consolidation for the charity. The Charity's Founder, Jill Guppy, had announced to the Board that she, alter many years of dedicated service, wished to reduce her hours. As a result, the board ol trustees led by Chair, Nick Bell, approved the appointment ol our first CEO, Erin Tollelsen (nee Mcmurtryl. From her first day on the 4" May 2021, Erin quickly made an impact on the organisalion. A fresh perspective resulted in a series ol positive moves including a change ol office. WYC moved from its base within the Trinity Centre (Bradbury HoLJsel to rooms on Sl George's Street. This new home has been a very welcome move, offering more space for counselling and a central Winchester location. The move of premises was also an opportunity to reposition WYC through ils refreshed marketing. During the year the team developed a new look through superb design work by our Ambassador, Graphic Designer, Dan Bee. Dan further supported the charily with new designs lor an updated website. Erin and the team further consolidated this by using the new designs through everything from the social media to the signage. The clear new branding has helped to create a clear, friendly and consistent image lor WYC. During the year the Board of Trustees accepted the resignation of long-standing Treasurer, David Platt, and welcomed the appointment ol James Murphy, as the new Treasurer. The diversity of the Board was also reviewed and three new female board members were appointed,. Kayleigh Ryan, Alison Day and Debbie Lockett, together with Jamie Robinson. Sadly, Jamie was unable to remain on the Board due lo personal reasons. We very much apprecialed his breadth of experience and insight during his time wilh us. The Board accepted the resignation ol Nick Bell as Chair of Trustees and appointed John Lander to the role of Chair. During the year the Board of Trustees agreed lo Iransition WYC from an unincorporated charity lo a Charitable Incorporated Organisation ICIOI. This reinforced the change and consolidation theme for the year. The new CIO status provides a strong legal framework for the charity, employees, and the Board. To further consolidate the changes within WYC, a new operating structure was agreed which saw the protnotion ol Marta Shepherd to Clinical Lead, and the repositioning of Jill Guppy's role lo Therapeutic Interventions Lead overseeing the Outdoor Therapies Programme. Deslress Relax and Chill Iherapy, and the Wellbeing Group. In March 012022, WYC was delighted lo welcome its first Patron, Chris Packham. Chris is the perfect Patron lor WYC with his personal connection with the Winchester area and his well-documenled struggles, especially as an adolescent, wilh mental heallh issues. Despite his exlremely busy schedule, Chris has already committed lo giving a keynote speech lor WYC and to support WYC through his extensive social media activity. Chris's role as Patron also coincided with the appointment of Business Administrator, Tammy Whitehouse, who quickly gol lo grips wilh the systems and processes al WYC, and worked closely with Caroline Hobbs to strengthen the processes in place lo ensure all our clients Page3123
WINCHESTER YOUTH COUNSELLING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 and staff can more efficiently be supported. We were sorry to see Caroline move on to pursue other interests. As a mental health charity, it is extremely important that we not only support our clients, but also our team. A strong brand direction has to be supported by strong and supportive internal culture. As an organisalion our teams are often supporting vulnerable and distressed young people and il is essential that we, as a board, ensure their mental health and wellbeing is being taken care of. To this end, all of our team from the administrators to the counsellors are provided with free clinical supervision. I would like to thank the bereaved families who, in their most difficult limes, have thought ol WYC and selected WYC for their loved one's charilable donation rather than flowers. As a team, we are very grateful for these donations and strive to ensure that the donated money is used to support a young person and their family during a traumatic period in their lives. With last year's theme of change and consolidation behind us, John resigned as Chair. and I was appointed. This coming financial year is all about growth. We have sel ourselves the ambitious target ol doubling the number of counselling sessions we offer and halving ihe wailing list. l am confident that the platform bLJiII in this financial year will enable us to hil all our goals and ensLJre that we support as many young people in the district of Winchester as we possibly can. Finally, I would like to thank everyone who was instrumental in supporting WYC. including our previous Chairs, Nick and John, and especially Jill, and new CEO, Erin. Reference and Administrative Details The charity is charitable incorporated organisalion and is governed by ils Constitution. NAME Winchester Youth Counselling CHARITY NUMBER 1195260 TRUSTEES: Nick Bell Ronni Davis Sian Searles John Lander Andrew Simpson David Plall James Murphy Jamie Robinson Kayleigh Ryan Alison Day Deborah Lockett Natasha Monague Gareth Bloomlield Chair, Resigned 11 November 2021 Vice Chair, Resigned 7 June 2021 Chair Resigned 21 March 2022 Appointed Treasurer on 6 April 2021 Appointed 11 November 2021, resigned 30 June 2022 Appointed 14 December 2021 Appointed 14 December 2021 Appointed 17 January 2022 Appointed 30 June 2022 Appointed 18 ALJgust 2022 Trustees are appointed lo the Board after interview with the existing trustees and the appointment ratified at the nexl meeting of trustees. Trustees are removed in writing within the provisions laid down in the Constilulion. SENIOR STAFF.. Erin Tollefsen Jill Guppy Marta Shepherd Appointed CEO on 4 May 2021 Therapies Lead Clinical lead Page4123
WINCHESTER YOUTH COUNSELLING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 ADDRESS.. 2. Floor East Wing The Winchester Centre 68 St George's Street Winchester S023 8AH Telephone E-mail.. Web site.. 01962 820 444 admin winchester outhcounsellin www.winchester oulhcounsellin .or .or BANKERS.. National Westminster Bank plc Old Bank Branch 105 High Street Winchester Hanls S023 9AW ACCOUNTANTS .' Rothmans LLP Avebury House 6 Sl Peter Street Winchester Hampshire S023 8BN Key achievements To echo the words in Sian's report as Chair, the year has been ol much change, and we have made great progress in laying the foundations for Ihe future success of Winchester Youth Counselling IWYCI. l am pleased to report that a further nel surplus of £23,982 was achieved for the year despite our lotal expenditure growing by over 400/0. This surplus has been added lo our reserves lo support our ambitious plans to increase our impact even further in the lulure. These plans begin with our goals lor the 2023 financial year of doubling the number ol counselling sessions and halving our waiting list. During the year we have invested in the future ol our service by moving lo a larger more suilable office space. We were able to secure funding and spent funds of £13,087 renovating the office, decorating and obtaining new computer equipment to support our growing team and clients. We were largely supported by grant funders for the year and secured funding of £169,505 in total during the year from grant lunders. Our CEO, Erin, led the fundraising stralegy during the year and helped lo increase our total income by over 25°/.. As you may notice from our report and website, with the help of generous volunteers, we completed a rebranding of our service from November 2021, and unveiled our new and improved loga and website. Alongside this, we also increased our social media engagemenl significanlly Ihroughoul the year as part of a committed exercise to improve awareness for our seNices. Page5123
WINCHESTER YOUTH COUNSELLING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 In addition, the charity registered as a CIO on 22 July 2021 having previously operated under an unincorporated structure. The activities of WYC were transferred to the CIO with effect from 14 October 2021. Page6123
WINCHESTER YOUTH COUNSELLING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 Financial posilion and reserves Tolal income increased to £274,835 for the year which was largely supported by the increased income we have been able to obtain from grant funders. Reserves as al 31 March 2022 are made up of £93,127 held as free reserves plus a balance of £55,982 held in restricted funds. We received donations 01 £28,308 in the year including over £3,000 from our 'Friends of WYC, who kindly donate to the charity on a regular basis. Fundraising income of £5,145 was generated during the year from the sale of our cookbook and other events kindly organised by our ambassadors. Our total expenditure rose to £250,583 for the year with the increase largely made up ol staff costs and sessional counsellors fees as a result ol our expanding service. Reserves policy During the year the trustees agreed a reserves policy lo hold 3 - 5 months of forecast operating expenses in free reserves in order to prolect againsl the risks of unexpected expenditures and to manage the impact ol shortfalls in income. l am pleased lo report that our free resetves at 31 March 2022 fall comfortably within this range based on the forecast expenditure for the following year. Since the year end, in light ol increased premises costs and our new enhanced maternily pay policy, the trustees have agreed that a maximum of 6 months of forecast operating expenses should be held in free reserves going forward. Obje¢lives and a¢livities WYC is a public benefit enlity. Our mission is to provide free counselling, therapy and mental health support to young people aged 11 25 in Hampshire as well as support and advice lor parents and families. Our service is confidential and is supported by a team ol professionally trained counsellors inclLJding some volunleers. We primarily offer one to one traditional counselling in our offices bul also offer alternative therapies via our outdoor therapies programme. In addition, we operate a private counselling service in certain schools where the school contributes towards the cost ol providing free counselling sessions lo pupils. We are incredibly grateful to our team ol volunteer counsellors who have contributed valuable time and other generous individuals who have provided additional services such as website design lo us free of charge. The trustees confirm that they have complied with their duty under section 17151 of the Charilies Act 2011 to have due regard to the Charity Commission's guidance on public benefit when exercising any powers or duties lo which this guidance is relevant This report was approved by the Board of Trustees on 19" January 2022 and signed on its behalf by Sian Searles Chair of Trustees Page7123
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WINCHESTER YOUTH COUNSELLING FOR THE YEAR ENDED 31 MARCH 2022 report to the trustees on my examination of the accounts of Winchester Youth Counselling I'the Charily'l lor the year ended 31 March 2022. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the accoLJnls in accordance with the requirements ol the Charilies Act 2011 I'lhe Act'l. I report in respect of my examination of the charity's accounts as carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable the Directions given by the Charity Commission under section 145151 Ibl ol the 2011 Act. Independenl examiner's ststement Since the charity s gross income exceeded £250,000 your examiner musl be a member of a body lisled in section 145 01 the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountanls in England & Wales, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come lo my attention in connection with the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the Charity as required by section 130 of the Act., or 2. the accounts do not accord with those records,. or 3. the accounts do not comply with the applicable requirements concerning the lorm and Gontent of accounts sel OLJt in the Charities (Accounts and Reports) RegLJlatians 2008 other than any requirement that the accounts give a 'lrue and fair view which is not a matter considered as part ol an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Susan Sullivan FCA Rolhmans LLP Chartered Accountants Avebury House St Peter Street Winchester Hampshire S023 8BN Dale:...24 January. 2023 Page8123
WINCHESTER YOUTH COUNSELLING STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 (Incorporating an Income & Expenditure Account) Unrestricte Reslricled 2022 Tolal 2022 Total 2021 Note 2022 INCOME FROM: Donations and legacies Charitable activities Investments Olher Income 82,839 100,030 77,029 159,868 84,274 9,787 109,817 121,388 22 1,090 5,145 5,145 Total Income 188,019 86,816 274,835 206,774 EXPENDITURE ON: Raising funds Charitable activities Total Expenditure 18,856 201,163 220,019 18,856 9,632 30,834 231,997 168.070 30,834 250,853 177,702 NET INCOME I EXPENDITURE (32,000) 55,982 23,982 29,072 Transfers between funds 15 NET MOVEMENT IN FUNDS {32,000) 55,982 23,982 29,072 RECONCILIATION OF FUNDS: Total funds brought forward 15 125,127 125,127 96,055 Total funds carried fonvard 93,127 55,982 149,109 125,127 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities The accompanying accounting policies and notes form an integral part of these financial statements Page9123
WINCHESTER YOUTH COUNSELLING (CHARITY NUMBER: 1195260) BALANCE SHEEr FOR THE YEAR ENDED 31 MARCH 2022 Note 2022 2021 Fixed assels Tangible assels Total fixed assets 12,710 12,710 Current assets Debtors 12 27,580 141,07 14,542 122,81 Cash at bank and in hand 168,65 137,35 Total current assets Current liabilities Creditors.. Amounts falling due within one year 13 32,257 12,231 136,40 125,12 Net current assets 149,11 125,12 Total net assets The funds of the charity- 125,12 Unreslricled funds Restricted funds 15 15 93,127 55,982 149,10 125,12 Total charity funds These financial statements were approved by the Board ol Trustees on 19" January 2022 and signed on ils behalf by Sian Searles Chair of Trustees James Murphy Treasurer The accompanying accounting policies and notes form an inlegral part of these financial statements Page10123
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 1. Accounling Policies (a) Basis of Preparalion and assessment ol going ¢on¢ern The accounts have been prepared under the historical cost convention and in accordance with the second edition ol the Charities.. Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS1021 and the Charities Act 2011. Assets and liabilities are initially recognised at cost or transaction value unless otherwise staled in the relevant accounting policy nolelsl below. The accounts are prepared on a going concern basis. The Irustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The charity constilules a public benefit entity as defined by FRS102. This charity 1#11952601 was registered as a CIO on 22 July 2021 and took on the activities of an unincorporated charity by the same name1#10934291 with effect from 14 October 2021. The charity's work, including its purposes and beneficiary class, remain unchanged. The transfer of activities lo the CIO has, therefore, been accounted lor on the rnerger basis in accordance with paragraph 27.13 of the Charity SORP. Merger accoLJnting involves presenting the assels, liabilities and funds of the combining charities as though they had always been part ol the same IrestructLJred} charity. Therefore, even though the change in legal form took place part way through the reporting period, these accounts have been drawn up to include the results of the combining charities for the whole of the reporting period in which the reslructure occurred. These accounts therefore cover the year lo 31 March 2022, with comparatives for the year lo 31 March 2021. In preparing these accounts the trustees have not had to make any significant judgements. There are no sources of estimation uncertainly which have a significant risk ol causing a material adjustment lo the carrying amounts of assets and liabilities within the next financial year. (bl Incoming resources Income is recognised when the charity has entitlement to the funds, any performance conditions attached lo the income have been met, it is probable that the income will be received and the amount can be measured reliably. Grants, whether 'capital' or 'revenue' in nature, are generally Gredited to the slalemenl of financial activities in the year ol receipt. Where a grant requires the provision of services over a period ol lime, income is recognised on a straighl-line basis over the relevant period. General grants and donations are credited in the year of receipt. Donated seNices and facilities are recognised at their estimaled value to the charity wilhin voluntary income where the benefit lo the charity is reasonably quantifiable and measurable. An equivalent amount is included as expenditure under the appropriate category of the Statement ol Financial Activities ISOFAI. Page11 123
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (c) Resources expended Liabilities are recognised when the charity is under an obligation lo make a transfer of value lo a third party. The expenses are allocated to the various Income & Expenditure accounts which the charity is required lo maintain under the various Restricted Fund Grants shown in these accounts. The majority ol costs are directly attributable to specific activities, bul certain shared costs are apportioned lo activilies in furtherance ol the charity s objects. The charity has three main activilies, being the provision of traditional counselling services lo yOLJng people aged between 11 and 25, the provision of outdoor therapies and the provision of private COLJnselling throLJgh local schoals. Where costs cannot be directly attributed to particular activities, they have been allocated lo activities on a basis consistent wilh the use ol the resources, which has been estimated by reference lo the approximate staff time spent on each activity. Irrecoverable VAT is charged against the expenditure heading for which il was incurred. (dl Governance Costs Governance costs comprise the costs incurred in respect of finance and human resources which are directly attributable to the governance ol the charity. These include such items as fees for legal advice to trustees and costs associated with constitutional and slalulory requirements as well as management overheads associated with governance activities. (e) Fund accounling General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated lor other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors or raised by the charity for particular purposes. The cost of raising and administering such funds is charged against the specific fund. The airns and use of each restricted fund are sel out in the notes to the financial statements. The restricted funds carried forward are shown in the linancial statements and in Nole 14 of these accounts. (f) Tangible Fixed assets & Depreciation Assets PLJrchased for the continuing use of the charily are carried in the balance sheet al cost less deprecialion. Depreciation is charged on langible fixed assets on a straight line basis over their estimated useful lives as shown below: Leasehold Improvements Fixtures & Fillings Computer Equipment 10 years 5 years 3 years (gl Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid nel of any trade discounts due. (h) Cash al bank and in hand Page 12 | 23
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Cash at bank and in hand includes petty cash balances and deposits held in instant-access bank accounts. Page 13 | 23
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 (i) Creditors & provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer ol funds to a third parly and the amount due to settle Ihe obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any Irade discoLJnts due. ti) Financial Inslruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial inslrumenls. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. (k) Pensions The charity operates a defined contribution pension scheme for the benefit ol ils employees. The contributions made lor the accounting period are charged as an expense and are allocated lo activities based on the approximate staff time spent on each activity. (l) Taxation The charity is exempt from tax on its income and gains to the extent that these are applied lo its charitable objectives. 2 Income from Donations & Legacies 2022 Unrestricte 2022 Restricte 2022 2021 Total Total Donations 28,308 28,308 131,56 52,681 Grants 54,531 77,029 31,593 159,86 82,839 77,029 84,274 Donations include donalions in kind of £7,480 12021.. £14,160). These donations relale lo volunteer counselling and supervision hours provided to the charity and, in 2022, also include donated website design services. 3 Income from Charitable Activities 2022 Unrestricte 2022 Restricte 2022 2021 Total Total as re$lated Traditional Counselling Private Counselling Outdoor Therapies 28,158 71,872 9,787 37,945 71,872 51,262 69,126 1,000 109,81 Total income trom charitable activities 100,030 9,787 121,388 Page 14 | 23
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 4 Investment Income 2022 Unrestricte 2022 Restricte 2022 2021 Total Tolal Bank interest receivable 22 22 5 Other Income 2022 Unreslricle 2022 Reslricte 2022 2021 Total Total Fundraising 5,145 5,145 5,145 5,145 1,090 1,090 6 Income Irom Government Grants Income from government grants, included within Income from donations and legacies and Income from charitable aclivilies above, was as follows.. 2022 Unreslricte 2022 Restricte 2022 2021 Total Total as restated Harnpshire County Council Winchester City Council NHS CCG Hampshire Youth Access Police & Crime Commissioners Coronavirus Job Retention Scheme 8,000 7,000 27,933 10,287 18,287 7,000 9.433 37,366 8,900 7,500 24,710 9,960 2,533 53,603 42,933 19,720 62,653 7 Fundraising Expenditure 2022 Unrestricle 2022 Reslricte 2022 2021 Total Tolal Slafl costs Fundraising Costs 16,606 2,250 18,856 16,606 2,250 18,856 9,632 9,632 Page 15 | 23
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Page 16 | 23
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 8 Charitsble Activities Current Year DIRECT COSTS SUPPORT COSTS Premise Counselling & Staiy Supervision Costs Office Governance TOTAL Costs Costs COSTS Costs Unrestricled: 12,91 119,17 Traditional Counselling Outdoor Therapies Private CoLJnselling 11,114 77,588 5,984 58,407 12,000 9,152 453 1,063 1,134 2,015 15,99 8,405 7,500 934 74,490 201,16 75,505 89,588 10,739 9,339 R8Strict8d: Traditional Counselling Outdoor Therapies 570 17,612 7,896 8,466 17,612 2,756 597 1,403 597 4,159 20,938 9,896 30,834 107,20 20,15 231,99 Totsl Costs 83,971 11,336 9,339 Prior Year DIRECT COSTS Counselling SUPPORT COSTS Premise Governanc Staff Costs Off ice Costs as r8State TOTAL COSTS Supervision Costs Costs as restate as stated as ststed as restated as restated Unrestricted: Traditional Counselling Private Counselling 24,885 44,611 40,767 12,000 5,676 2,400 6,051 180 766 78,145 59,191 137,33 69,496 52,767 8,076 6,231 766 Restricted- Traditional Counselling Outdoor Therapies 3,945 3,425 7,370 19,232 1,587 20,819 1,400 1,145 25,722 5,012 30,734 1,400 1,145 168,07 Total Costs 76,866 73,586 9,476 7,376 766 Page 17 | 23
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Page 18 | 23
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 9. Governance Costs 2022 Total 2021 Total as restated Staff Costs Trustees Meetings Accountancy Services 1,661 200 7,478 9,339 766 766 Accountancy costs include £6,150 payable to the Independenl Examiner in relation lo the preparation and examination of the financial slalemenls. 10. Staff Costs and Related Party Transactions 2022 2021 Wages & salaries Social security Pension contributions Professional counsellors. lees Other Staff Costs 114,403 3,599 5,637 83,971 1,828 209,438 75,403 210 3,493 59,101 138,207 The average nurnber of employees, analysed by function was.. 2022 2021 Provision of counselling services Administration No employee received remuneration of more that £60,000 in the current or prior year. No trustee received any remuneration or other employment benefits during the year. No trustees, expenses were paid in the year. The charity purchased indemnity insurance covering the period 1 April 2021 to 31 March 2022 for trustees and ernployees, which is included in a combined insurance policy. There are no other related pariy transaclions in the period which require disclosure. The charity considers the CEO, Clinical Lead and Therapies Lead to be ils key management personnel. The total employment benefils, including emplayer pension and national insurance contributions, of the key management personnel were £86,667 {2021.' £42,634} Page 19 | 23
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 11. Tangible Fixed Assels Leasehold Improvements Fixtures & Fittings Computer Equipmen Total Cost As al 01 April 2021 Additions Disposals As al 31 March 2022 4,267 6,066 2,754 13,087 4,267 6,066 2,754 13,087 Depreciation As al 01 April 2021 Charge lor the year Elimination on disposal As al 31 March 2022 107 193 77 377 107 193 77 377 Net Book Value As al 31 March 2022 4,160 5,873 2,677 12,710 As al 31 March 2021 12. Debtors 2022 2021 Accounts receivable Accrued income Prepayments 5,851 21,108 621 27,580 13,240 1,302 14,542 13. Creditors: amounts lalling due wilhin one year 2022 2021 Accounts payable Accruals Deferred Income Taxation and social security Other Creditors 14,529 12,810 1,512 2,482 924 32,257 5,635 3,671 1,479 852 594 12,231 Page 20 | 23
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 14. Deferred Income 2022 2021 Balance as at 31 March 2021 Amounts released to income Amounts deferred in year Balance as at 31 March 2022 1,479 (1,4791 1,512 1,512 1,479 1,479 Deferred income relates to private counselling fees paid in advance. 15. Analysis of Charitable Funds Analysis of Movements in Funds . Current Year At1 April 2021 At31 March 2022 Expenditur Transfer Income Restricted Funds: BBC Children in Need Websile Redesign Senior Counsellor Suicide Prevention Capital Grant Outdoor Therapies Totsl Reslricted Funds 9,984 2,000 17,716 9,787 13,500 33,829 86,816 19,9841 12,0001 17,3821 18161 17561 19,8961 {30,834) 10,334 8,971 12,744 23,933 55,982 125,12 Unrestricted Funds 188,019 (220,0191 93,127 125,12 Total Funds 274,835 (250.853) 149,109 All restricted funds are supported by bank balances and held within cash al bank and in hand within current assets. As at 31 March 2022, £55,982 01 cash at bank and in hand related lo restricted funds and £85.095 related to unrestricted funds. All other assels and liabilities relate solely to unrestricted funds. Page 21 | 23
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Analysis of Movements in Funds - Previous Year {as reslaled) At1 April 2020 At31 March 2021 Expenditur Transfer Income Restricted Funds: BBC Children in Need Big lottery grant De-stress and Relax grants Walk and Talk Nature therapy Total Reslricted Funds 12,254 9,968 2,000 1 ,000 112,2541 19,9681 13,5001 13,3201 1,692 (30,734) 1.500 2,320 1,692 1,692 25,222 3,820 94,36 Unrestri¢led Funds 181,552 1146,9681 13,820) 125,127 96,05 Total Funds 206,774 (177,702) 125,127 There were no restricted fund balances as al 31 March 2021, so all assets and liabilities included in the balance sheet related solely to unrestricted funds. Description of Restricted Funds Website Redesign This grant has been provided to redevelop the charity's website. The project was completed in the year. This grant has been provided to fund a senior counsellor lor the charity, and was ongoing at the year-end. This grant has been provided to fund early inlervenlions group sessions for young people who are at risk ol sell-harm or suicide and was on-going al the year-end. These grants were provided to fund the relocation of the charity to better premises and the acquisition ol appropriate equipment for the new offices. These grants were provided to fund outdoor therapies, such as nature therapy and walk and talk sessions. The BBC Children in Need grant was provided to fund counselling sessions for children and young people experiencing mental health issues. The Big Lottery grant for 2020-21 was provided lo cover costs arising during the Covid-19 pandemic. These grants were provided to fund sessions with a relaxation and wellbeing therapist This is a grant from the Tesco Groundwork scheme to fund Walk and Talk therapy. These grants were provided to fund nature therapy sessions and Senior Counsellor Suicide Prevention Capital Grant Outdoor Therapies BBC Children in Need Big Lottery grant De stress and Relax grants Walk and Talk therapy grants Nature therapy grants Page 22 | 23
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 introduce young people to the positive benefits of connecting with nature. 16. Prior Year Slalemenl of Financial Activilies (as restated) Unrestricte Reslricled 2021 Total 2021 2021 as reslaled as restaled as reslaled INCOME FROM: Donations and legacies Charitable activities Investments Other Income 84,274 96,166 22 1,090 84,274 121.388 22 1,090 25,222 Total Income 181,552 25,222 206,774 EXPENDITURE ON: Raising funds Charitable activities Other Total Expenditure 9,632 137,336 9,632 168,070 30,734 146,968 30,734 177,702 NET INCOME I EXPENDITURE 34,584 (5,512) 29,072 Transfers between funds 13,8201 3,820 NET MOVEMEwf IN FUNDS 30,764 (1,692) 29,072 RECONCILIATION OF FUNDS: Total lunds brought forward 94,363 1,692 96,055 Total funds carried fonvard 125,127 125,127 17. Prior Period Adjustmenl During FY2022 the charity reviewed its restricted and unrestricted funds and identified that in previous periods some lunds had been treated as restricted, when in fact there were no restriclions applied by funders. The comparative figures for 2021 presented in the 2022 accounts, including the prior year slalemenl ol activities shown above, have therefore been reslaled lo correct the classification of unrestricted and restricted funds. Page 23 | 23