WINCHESTER YOUTH COUNSELLING TRUSTEES, ANNUAL REPORT & UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 CHARITY NUMBER: 1195260 Page1 119
WINCHESTER YOUTH COUNSELLING TRUSTEES, ANNUAL REPORT & FINANCIAL STATEMENTS CONTENTS Page Trustees Report Independent Examiner's Report Statement of financial activities Balance sheet Notes to the financial statements 10 Page2119
WINCHESTER YOUTH COUNSELLING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 The trustees present their report and accounts for the year ended 31 March 2023. The financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the charity's constitution, the Charities Act 2011 and Accounting and the Charities Statement of Recommended Practice (second edition) and Financial Reporting Standard FRS102. Chair Of Trustees Report It is my pleasure to present the Chair of Trustees, Report for Winchester Youth Counselling (WYC). As outlined in the Chair of Trustee Report 2022, the Charity's focus from April 2022 was on the growth of the service through increasing of the number of sessions offered to young people and the halving of the waiting list. From April 2021 to March 2022, 1,791 counselling and therapy sessions were offered. During the financial year April 2022 to March 2023 these sessions were increased by 34%, with the Charity offering 2,727 counselling and therapy sessions. The target of halving the waiting list proved impossible to deliver. As quickly as the number of sessions offered were increased, they were being filled. Nationally, only one in three children and young people with a diagnosable mental health condition was getting access to NHS care and treatment., As a result, we saw an increase in the number of children and young people trying to access our servi. This picture of the national impact of the Covid pandemic on young people, was also manifesting itself in our clients presenting with increasingly more complex issues, including a significant increase in the number of young people presenting with suicidal thoughts. These more complex issues resulted in an increase in the average number of sessions required to provide the support children and young people needed. To meet this growing demand, the key focus for the charity during this period was lo invest more funds in fundraising and the delivery of our therapeutic services including counselling, nature therapy, walk and talk and wellbeing sessions to ensure we could have a significant impact on children and young people's mental health in the Winchester District. The team at WYC committed to providing this increased support to the young people that had been impacted by the Covid pandemic. To help facilitate the delivery of this service, the Board approved the fomiation of a Youth Advisory Board, made up of young people aged between 16 and 25. The aim of the Youth Advisory Board was to ensure the charity moved forward, incorporating a youth focus, by empowering young people to shape both our strategic development and day to day operations. In summer2022, ouryouth Engagement Lead, Katy Seymour led the recruitment and training ofthe Youth Advisory Board. They held their first meeting in September 2022. The Youth Advisory Board had an immediate impact on the Charity. In their first official role on the 1, Dember 2022, they interviewed our Patron, Chris Packham CBE, prior to him speaking at a fundraising event for the Charity. WYC was very grateful to have been hosted at the West Downs Auditorium by the University of Winchester, as part of an ongoing partnership. The Board of Trustees were delighted to welcome two new Truslees in 2022, Natasha Montagu (June 2022) and Garelh Bloomfield (August 20221. Their appointments strengihened the Board, wilh their respective experience of Charity management and fundraising, and psychology and resilience training. In June 2022, WYC was the winner of Best Charity at the annual Winchester Business Excellen Awards. The Charity was recognised as"A fantastic and much needed organisation which supports and champions (NHS Mental Health Dashboard, 2023). Page3119
WINCHESTER YOUTH COUNSELLING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 mental wellbeing within the Winchester District., This recognition was very much appreciated by the whole WYC team. In March 2023, James Murphy resigned from the Board as hewas offered a newjob that required an office relocation. At this time Andrew Simpson and John Lander also tendered their resignations for personal reasons. By the end of the financial year in 2023 the cost-of-living crisis was beginning to bite. The available funding was becoming harder to aCsS and services were being cul and stretched across the country. WYC provides free counselling and therapeutic services to young people, who can be referred or can self-refer for services. The tightening of available funding together with the increase in the counselling service being offered, led to a reassessment of the services being provided by WYC and a review of different options around funding and expenditure. In the next financial year to April 2024, the Board and CEO are reviewing the structure of WYC to ensure it can continue to deliver vital core services, given the increasing combined challenges of the economic environment and the youth mental health crisis. Reference and Administrative Details The charity is charitable incorporated organisation and is governed by its Constitution. NAME Winchester Youth Counselling CHARITY NUMBER 1195260 TRUSTEES.. Sian Searfes Deborah Lockett Alison Day Natasha Montagu Gareth Bloomfield John Lander Andrew Simpson James Murphy Jamie Robinson Kayleigh Ryan Chair Appointed 30 June 2022 Appointed 18 August 2022 Resigned 31 March 2023 Resigned 31 March 2023 Treasurer, Resigned 31 March 2023 Resigned 30 June 2022 Resigned 18 July 2023 Trustees are appointed to the Board after interview with the existing trustees and the appointment ratified at the next meeting of trustees. Trustees are removed in writing within the provisions laid down in the Constitution. SENIOR STAFF. Erin Tollefsen Jill Guppy Marta Shepherd Appointed CEO on 4 May 2021 Therapies Lead Clinical lead ADDRESS: nd 2 Floor East Wing The Winchester Centre 68 St George's Street Winchester S023 8AH Telephone E-mail.. 01962 820 444 admin wincheste outhcounsellin .or Page4119
WINCHESTER YOUTH COUNSELLING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Web site.. www.wincheste outhcounsellin .or BANKERS: National Westminster Bank plc Old Bank Branch 105 High Street Winchester Hants S023 9AW ACCOUNTANTS '. Rothmans LLP Avebury House 6 St Peter Street Winchester Hampshire S023 8BN Treasurerfs Report- Natasha MonLigu In the year ending March 2022, the Charity realised a net surplus of £23,982, which enabled the Board to increase the number of Gounselling sessions provided and allocate funds to consultancy to support fundraising. During the subsequent year to March 2023, as outlined in the Chair's report, there was a 340/0 increase in the number of counselling sessions provided. However, the increased costs of these, combined with a squeeze on grants and other funding led to the Gharity ending the year with a deficit of £38,989. Total fundraising was up 19D/o in the year to March 2023 at £320,031 (vs £269,685). Within that figure, income from donations and legacies rose 240/0 year-on-year to £198,081 Ivs £159,868). The charity also achieved an increase of 110/0 in income from charitable activities al £121,950 Ivs £109,817). Investment income increased to £230 Ivs £5} and other income doubled to £10,333 Ivs £5,145). Total expenditure was £369,583 Ivs £250,853), up 47 % year on year. Total spending on charilable activities was £330,668 Ivs £231,997), up 430k. Fundraising costs rose 1060/0 to £38,915 (vs £18,856). The aim being to increase fundraising income lo meet the unprecedented demand for services. However, the cosl-of-living crisis and increased competition for funding across the charity sector resulted in an underperformance in income generation for the charity. The deficit in the year drove a fall in current net assets and total charity funds to £110,120 from £149,109. We expect to see our cash reserves decline further in the short to medium term as we deal with an increasingly challenging economic climate impacling fundraising and income from activities amid an increased demand for mental health services. In Ihe meantime, the charity will need to review its expenditure and level of charitable activities, whilst il develops plans to diversify its income. Reserves policy The trustees agreed a reseNes policy to hold 3- 6 months of forecast operating expenses in free reserves in order to protect against the risks of unexpected expenditures and to manage the impact of shortfalls in income. As at 31 March 2023 the free reserves equated to approximately 3 months, worth of operating expenses, based on expenditure in the year. Page5119
WINCHESTER YOUTH COUNSELLING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023 Objectives and activities WYC is a public benefit entity. Our mission is to provide free Gounselling, therapy and mental health support to young people aged 11- 25 in Hampshire as well as support and advice for parents and families. Our service is confidential and is supported by a team of professionally trained counsellors including some volunteers. We primarily offer one to one traditional counselling in our offices but 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 of providing free counselling sessions to pupils. We are incredibly grateful to our team of volunteer counsellors who have contributed valuable time and other generous individuals who have provided additional services such as website design to us free of charge. The trustees confirm that they have complied with their duty under section 17(51 of the Charities Act 2011 to have due regard to the Charity Commission's guidan on public benefit when exercising any powers or duties to which this guidan is relevant 2310112024 This report was approved by the Board of Trustees on .and signed on its behalf by Sian Searles Chair of Trustees Page6119
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WINCHESTER YOUTH COUNSELLING FOR THE YEAR ENDED 31 MARCH 2023 I report to the trustees on my examination of the accounts of Winchester Youth Counselling I'the Charity,) for the year ended 31 March 2023. Responsibilities and basis of report As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 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 145(51 (b) of the 2011 Act. Independent examiner's statement Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l a member of the Institute of Chartered Accountants in England & Wales, which is one ofthe listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to 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 form and content of accounts sel out in the Charities {Accounls and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. /13th~ )CA- Susan Sullivan FCA Rothmans LLP Chartered Accountants Avebury House st Peter Street Winchester Hampshire S023 8BN Date.. 24 January 2024 Page7119
WINCHESTER YOUTH COUNSELLING STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 Ilncorporating an Income & Expenditure Account) Unrestricted 2023 Restricted 2023 Total 2023 Total 2022 Note INCOME FROM: Donations and legacies Charitable activities Investments Other Income 188,981 121,950 230 10,333 9,100 198,081 159,868 121,950 109,817 230 10,333 5,145 Total Income 321,494 9,100 330,594 274.835 EXPENDITURE ON: Raising funds Charitable activities Total Expenditure 38,915 292,817 331,732 38,915 18,856 37,851 330,668 231,997 37,851 369,583 250,853 NET INCOME I EXPENDITURE (10,238) (28,751 } (38,989) 23,982 Transfers between funds 15 NET MOVEMENT IN FUNDS (10,238) (28,751 } (38,989) 23,982 RECONCILIATION OF FUNDS: Total funds brought forward 15 93,127 55,982 149,109 125,127 Totsl funds carried forward 82,889 27,231 110,120 149,109 The statement of financial artivities 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 Page8119
WINCHESTER YOUTH COUNSELLING (CHARITY NUMBER: 11952601 BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2023 Note 2023 2022 Fixed assets Tangible assets Total fixed assets 11 11,226 11,226 12,710 12,710 Current assets Debtors Cash at bank and in hand Total current assets 12 36,281 87,095 123,376 27,580 141,077 168,657 Current liabilities Creditors.. Amounts falling due within one year 13 24,482 32,258 Net current assets 98,894 136,399 Total net assets 110,120 149,109 The funds of the charity: Unrestricted funds Restricted funds 16 16 82,889 27,231 93,127 55,982 Total charity funds 110,120 149,109 2310112024 These financial statements were approved by the Board of Trustees on signed on its behalf by and Sian Searles Chair of Trustees Natasha Montagu Treasurer The accompanying accounting policies and notes form an integral part of these financial statements Page9119
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 1. Accounting Policies la) Basis of Preparation and assessment of going concern The accounts have been prepared under the historical cost convention and in accordance with the second edition of the Charities.. Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS102) and the Charities Act 2011. Assets and liabilities are initially recognised at cost or transaction value unless othetwise stated in the relevant accounting policy note{s) below. The accounts are prepared on a going concern basis. The trustees consider that there are no malerial uncertainties about the charity's ability to continue as a going concern. The charity constitutes a public benefit entity as defined by FRS102. This charity (#1195260} 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 therefore the transfer of artivities to the CIO has been accounted for on the merger basis in accordance with paragraph 27.13 of the Charity SORP. Merger accounting involves presenting the assets, liabilities, and funds of the combining charities as though they had always been part of the same (restructured) charity. Therefore, even though the change in legal fomi took place part way through the prior 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 restructure occurred. These accounts therefore cover the year to 31 March 2023, with comparative for the year to 31 March 2022. In preparing these accounts the Trustees have not had to make any significant judgements. There are no sources of estimation uncertainty which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. Ib) Incoming resources Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, rt is probable that the income will be received and the amount can be measured reliably. Grants, whether'capital, or 'revenue' in nature, are generally credited to the statement of financial activities in the year of receipt. Vvhere a grant requires the provision of serViS over a period of time, income is recognised on a straight-line basis over the relevant period. General grants and donations are credited in Ihe year of receipt. Donated serVIS and facilities are recognised al their estimated 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 appropriale category of the Slatemenl of Financial Activities ISOFAI. Page 10 | 19
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Ic) Resources expended Liabilities are recognised when the Charity is under an obligation to make a transfer of value to a third party. The expenses are allocated to the various Income & Expenditure accounts which the charity is required to maintain under the various Restricted Fund Grants show in these accounts. The majority of costs are directly attributable to specific activities but certain shared costs are apportioned to activities in furtherance of the Charity's objects. The charity has three main activities, being the provision of Iradilional counselling Servi$, Ihe provision of outdoor therapies and the provision of private counselling through local schools. Vvhere costs cannot be directly attributed to particular activities they have been allocated to activities on a basis consistent with the use of the resources, which has been estimated by reference to the approximate staff time spent on each activity. Irrecoverable VAT is charged against the expenditure heading for which it was incurred. Id) Governance Costs Governance costs comprise the costs incurred in respect of finance and human resources which are directly attributable to the governance of the Charity. These include such rtems as fees for legal advi to trustees and costs associated wilh constitutional and statutory requirements as well as management overheads associaled with governance activities. le) Fund accounting 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 for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors or raised by the Chariiy for particular purposes. The cost of raising and adminislering such funds is charged against the specific fund. The aims and use of each restricted fund are set out in the notes to the financial statements. The restricted funds carried fotward are shown in the financial statements and in Note 14 of these accounts. In Tangible Fixed assets & Depreciation Assets purchased for the continuing use of the Charity are carried in the balan sheet at cost less depreciation. Depreciation is charged on tangible fixed assets on a straight line basis over their estimated useful lives as shown below.. Leasehold Improvements Fixtures & Fittings Computer Equipment 10 years 5 years 3 years Ig) Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. (h) Cash at bank and in hand Cash at bank and in hand includes petty cash balan$ and deposits held in instant-aG¢ess bank acwunts. Page11 119
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 li) 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 of funds to a third party and the amount due lo settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ti> Financial Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Ik) Pensions The charity operates a defined contribution pension scheme for the benefit of its employees. The contributions made for the accounting period are charged as an expense and are allocated to activities based on the approximate staff time spent on each activity. 11) Taxation The charity is exempt from tax on its income and gains to the extent that these are applied to its charitable Objects. 2 Income from Donations & Legacies 2023 2023 Unrestricted Restricted 2023 Total 2022 Total Donations Grants 60,334 128,647 188.981 60,334 9,100 137,747 9.100 198.081 28,308 131,560 159.868 Donations include donations in kind of £Nil (2022.. £7,480). These donations related to volunteer counselling and supervision hours provided to the charity and website design services in the prior year. 3 Income from Charitable Activities 2023 2023 Unrestricted Restricted 2023 Total 2022 Total Traditional Counselling Private Counselling Outdoor Therapies Total income from charitable activities 29,037 92,913 29,037 92,913 37,945 71,872 121,950 121,950 109,817 Page 12 | 19
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 4 Investment Income 2023 2023 Unrestricted Restricted 2023 Totsl 2022 Total Bank interest receivable 230 230 230 230 5 Other Income 2023 2023 Unrestricted Restricted 2023 Total 2022 Total Fundraising 10,333 10,333 10,333 10,333 5,145 5,145 6 Income from Government Grants Income from Government Grants, included within Income from Donations & Legacies and Income from Charitable Activities above, was as follows.. 2023 2023 Unrestricted Restricted 2023 Total 2022 Total Hampshire County Council Winchester City Council NHS CCG Hampshire Youth Access 600 7,920 29,037 37,557 600 7,920 29,037 37,557 18,287 7,000 37,366 62,653 7 Fundraising Expenditure 2023 2023 Unrestricted Restricted 2023 Total 2022 Total Staff costs Fundraising Costs 34,360 4,555 38,915 34,360 4,555 38,915 16,606 2,250 18,856 Page 13 | 19
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 8 Charitable Activities Current Year DIRECT COSTS SUPPORT COSTS Counselling & Staff Premises Office Governance TOTAL errfision Costs Costs Costs Costs COSTS Unrestricted: Traditional Counselling Outdoor Therapies Private Counselling 26,086 120,405 2,380 78,169 5,920 106,635 126,325 22,206 29,444 8,207 206,348 2,380 84,089 8,207 292 817 22,206 29,444 Restricted: Traditional Counselling Outdoor Therapies 2,013 13,341 5,486 14,038 7,499 27,379 2,763 210 2,973 18,117 Total Costs 114,134 153,704 22,206 32,417 8,207 330,668 Prior Year Counselling Staff Costs Premises Costs Office Governance TOTAL Costs Costs COSTS rvision Unrestricted: Traditional Counselling Outdoor Therapies Private Counselling 11,114 5,984 58,407 75,505 77,588 9,152 12,914 453 1,063 1,134 2,015 10,739 15,992 8,405 119,173 7,500 934 74,490 9,339 201,163 12,000 89,588 Restricted: Traditional Counselling Outdoor Therapies 570 7,896 17,612 2,756 1,403 20,938 9,896 30,834 597 597 Total Costs 83,971 107,200 11,336 20,151 9,339 231,997 Page 14 | 19
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 9. Governance Costs 2023 Total 2022 Total Staff Costs Trustees Meetings Accountancy Services 4,257 1,661 200 7,478 9,339 3,950 8,207 Accountancy Services above include fees due to the Independent Examiner, Rothmans LLP, of £3,000 (2022.. £4,100) for Independent Examination and £950 (2022.. £2,050) for other accountancy servIs. 10. Staff Costs and Related Party Transactions 2023 2022 Wages & salaries Social security Pension contributions Professional counsellors, fees Other Staff Costs 170,362 10,202 8,751 114,134 3,006 306 455 114,403 3,599 5,637 83,971 1,828 209,438 The average number of employees, analysed by function was.. 2023 2022 Provision of counselling seNices 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 for trustees and employees, which is included in a combined insurance policy. There are no other related party transactions in the period which require disclosure. The Charity considers the CEO, Clinical Lead & Deputy Clinical Lead to be its key management personnel. The total employment benefits, including employer pension and national Insuran contributions, of the key management personnel were £123,49212022.' £86,667} Page 15 | 19
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 11. Tangible Fixed Assets Leasehold Improvements Fixtures & Computer Fittings Equipment Total Cost As at 01 April 2022 Additions Disposals As at 31 March 2023 4,267 6,066 2,754 1,279 13,087 1,279 4,267 6,066 4,033 14,366 Depreciation As at 01 April 2022 Charge for the year Elimination on disposal As at 31 March 2023 107 426 193 1,214 77 1,123 377 2,763 533 1,407 1,200 3,140 Net Book Value As at 31 March 2023 3,734 4,659 2,833 11,226 As at 31 March 2022 4,160 5,873 2,677 12,710 12. Debtors 2023 2022 Accounts receivable Accrued income Prepayments Other Debtors 5,851 21,108 621 32,782 1,249 2,250 36,281 27,580 13. Creditors: amounts falling due within one year 2023 2022 Accounts payable Accruals Deferred Income Taxation and social security Other Creditors 11,457 8,233 14,529 12,810 1,512 2,482 925 32,258 3,286 1,506 24,482 Page 16 | 19
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 14. Deferred Income Deferred income relates to private counselling fees paid in advance. 2023 2022 Balance as at 31 March 2022 Amounts released to income Amounts deferred in year Balance as at 31 March 2023 1,512 {1,512} 1,479 (1,479) 1,512 1,512 15. Operating Lease Commitments Minimum lease payments under non-cancellable operating leases fall due as follows.. 2023 2022 Within one year Beeen one and five years 12,000 1,000 13,000 During the year the charity made operating lease payments totalling £8,981 12022.. £8,030) in respect of the rental of its premises. 16. Analysis of Charitable Funds Analysis of Movements in Funds- Current Year At1 April 2022 At31 March 2023 Income Expenditure Transfers Restricted Funds: Senior Counsellor Suicide Prevention Capital Grant Outdoor Therapies Total Restricted Funds 10,334 8,971 12,744 23,933 55,982 (10,3341 15,0201 12,7631 19,734 37,851 3,951 9,981 13,299 27,231 9,100 9,100 Unrestricted Funds 93,127 321,494 (331,7321 82,889 Total Funds 149,109 330,594 369,583 110,120 All restricted funds are supported by bank balan$ and held within cash at bank and in hand within current assets. As at 31 March 2023, £27,231 of cash at bank and in hand related to restricted funds and all other assets and liabilities relate solely to unrestrirted funds. Page 17 | 19
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Analysis of Movements in Funds- Previous Year At1 April 2021 At31 March 2022 Income Expenditure Transfers Restricted Funds: BBC Children in Need Website Redesign Senior Counsellor Suicide Prevention Capital Grant Outdoor Therapies Total Restricted Funds 9,984 2,000 17,716 9,787 13,500 33,829 86,816 19,9841 12,0001 17,3821 18161 17561 9,896 30,834 10,334 8,971 12,744 23,933 55,982 Unrestricted Funds 125,127 188,019 (220,0191 93,127 Total Funds 125,127 274,835 250,853 149,109 All restricted funds were supported by bank balances and held within cash at bank and in hand within current assets. As at 31 March 2022, £55,982 of cash at bank and in hand related to restricted funds and all other assets and liabilities relate solely to unrestricted funds. Description of Restricted Funds BBC Children in Need The BBC Children in Need grantwas provided to fund counselling sessions for children and young people experiencing mental health issues. This grant has been provided to redevelop the charity's website. The project was completed in the year. This grant has been provided lo fund a senior counsellor for the charity, and was ongoing at the year*nd. This grant has been provided to fund early interventions group sessions for young people who are at risk of self-harm or suicide and was on-going at the year-end. These grants were provided lo fund the relocation of the charity to better premises and the acquisition of appropriate equipment for the new offices. These grants were provided to fund OLrtdoor therapies, such as nature therapy and walk and talk sessions. Website Redesign Senior Counsellor Suicide Prevention Capital Grant Outdoor Therapies Page 18 | 19
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 17. Prior Year Statement of Financial Activities Unrestricted 2022 Restricted 2022 Total 2022 INCOME FROM: Donations and legacies Charitable activities Investments Other Income 82,839 100,030 77,029 9,787 159,868 109,817 5,145 5,145 Total Income 188,019 86.816 274.835 EXPENDITURE ON: Raising funds Charitable activities Other Total Expenditure 18,856 201,163 18,856 231,997 30,834 220,019 30,834 250,853 NET INCOME I EXPENDITURE (32,000) 55,982 23,982 Transfers between funds NET MOVEMENT IN FUNDS (32,000) 55,982 23,982 RECONCILIATION OF FUNDS: Total funds brought forward 125,127 125,127 Total funds carried fonNard 93,127 5S,982 149,109 Page 19 | 19