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