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,
De￿mber 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 aC￿sS 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 serVi￿S 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 serVI￿S 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 servI￿s.
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
Be￿een 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