WINCHESTER YOUTH COUNSELLING TRUSTEES, ANNUAL REPORT & UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 CHARITY NUMBER: 1195260 Page1 119
WINCHESTER YOUTH COUNSELLING TRUSTEES. ANNUAL REPORT & FINANCIAL STATEIAENTS CONTENTS Page Trustees Report Independent Examiner's Report Statement of financial activities Balance sheet Notes to the financial statements 10 Page2119
WINCHESTER YoufH COUNSELLING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their report and accounts for the year ended 31 March 2024. 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 Chaiities Statement of Recommended Practice (second edition) and Finana21 Reporting Standard FRS102. Chalr Of Trustees Report It is my pleasure to present the Chair of Trustees. Report for Winchester Youth Counselling IWCI. The Chair ofTrustees' Report for 2022-2023 highlighted the way in which COVID impacted on the mental health context. with clients presenting with more complexty, including higher levels of suicidal Ihou9hts, and therefore oflen needing more inlensive or longer lasting support. As we moved lowards a post- pandemic world this year. c has continued to note this trend. with our clients on average being offered 12 sessions of counselling or therapy. This increased depth in our counselling work continued lo benefrt significant numbers of the local population. In the year April 2023 lo March 2024. we were able lo offer 2,432 counselling l therapy sesslons. Our focus on the natural world conb'nued, with our nature Iherapy group running across the year and assisting 13 young people across 136 attendances. Our Walk and Talk (outdoor one-lcpone therapy) offering also increased, with 17 clients seen across the 199 sessions offered within this service. Outside of our core therapy offering, the service continued with its aim to reach as many individuals in need as possible and trialled several new services. A youth 'drop-in' was set up, where individuals can access support without Ihe need to engage in formal Iherapy, and was shown to be successful with tendees utilising it as a on&off support or attending regularly to be supported by our counsellors. A key highlight of the year was the development of the Youth Board. This group, set up in mid-2022, continued to have a pivotal role in the charity's direction, featuring in recruitment, reporting, and shaping the charlty's progress across the year. We WOLfrld like to say a special thank you lo all the young people involved, and in particular to the Chairs of the Youth Board across this year, Bluebell Symonds (April 23- Aug 23), Harry Dymott (Aug 23- Dec 23}, and Emaline Hamnett (Dec 23 onwards). This year was one of change and planning, the Board and slaff undergoing some restructuiing to solidify the charity for the future. The planning that commenced at the end of the previous budget year (March 20231 allowed us to navigate a lemporary tightening of resources, and to focus our attention on applying for COTe funding. We were incredibly pleased to be successful in reIving two significant, mU1- year grants from new funders. These grants were confirmed during the last few months ofthe budget year and will allow us to recruit for positions such as a dedicated fundraiser and a grants manager as we move into the next year. We were extremely pleased to recruit several new members of the Board across the year. Thursten Clements, with a background in systems and management- joined December 2023,. Kirsteen Hook, with her expertise in charity law- joined January 2024., Michael Mander, who brings with him hi5 background in communications and technology-joined March 2024,. and Andrew Newberry, with extensive experience as a Chartered Accountant - joined March 2024 to become Chair in November 2024. After the reporting period, we also welcomed Susannah Webber (Juty 2024), Dason Bodilly and Michelle Flynn (September 20241. and Julie Todd (November 20241. All these individuals are dedicaled to using their skillsets to further the cause of Winthesler Youth Counselling and supporting youth mental health. We bid farewell lo Kayleigh Ryan (July 20231 and Sian Searles {MarGh 20241, who stepped down from the Board for personal reasons. The Board has Iherefore continued to recruit afler the end of this reporting period, and now spans full spectrum of relevant experiences to give invaluable backing to Ihe executive team al WYC. Page3119
WINCHESTER YOUTH COUNSELLING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 NARCH 2024 During this reporting period, our CEO Erin Tollefsen, went onto maternity leave and Juliette Gillard stepped into her shoes for an interim period. Juliette brought with her a wealth of experience lo ensure that the charity ran effectively over the Course of the year. On retum from malemity leave (Ocl 20241. Erin moved into the new Trusts and Grants Fundraising Manager position lo lake a lead focus on this element of our operations. She was replaced in the permanent CEO role by Dr Hannah Reidy. who commenced her role in the summer of 2024, We also saw VVYC'S founder, Jill Guppy, moving into the Clinical Lead position to help the charity to continue with its Core clinical remit and utilising her years of experienee within the organisalion and the 5ethr. As we move forwards, we are looking foNRrd lo strenglhening our staffing within our improved finan5. Our focus will remain on sleadily increasing the number of sessions ihat we can provide, whilst also offering wraparound support ServIS such as the development of further groups and online resources. We also stay committed lo ensuring that our staff are well-trained and well-SUPPOrted lo fulfil their roles and would like to highlight and express our gratitude for their achievements across this year. Reference and Admlnlstratlve Details The charity is charitable incorporated organisation and is governed by its Constitution. Name.. Imnchester Youth Counselling Charity Number.. 1195260 Trustees= Kayleigh Ryan Sian Searles Garelh Bloomfield Alison Day Deboiah Locketi Nataslia Moiitagu Thurslen Clements Kirsteen Hook Michael Mander Andrew Newberry Susannah Webber Mi¥hellg Flyiiii Dason Bodilly Julie Todd Resigiied 18 Juls 2023 Resigned 7 March 2024 Resigned 13 April 2024 Resigned 7 April 2024 Approved 17 January 2022 Approved 30 June 2022 Approved 6 December 2023 Approved 25 January 2024 Approved 27 March 2024 Approved 27 March 2024 Approved 25 July 2024 Ayyi uv¥d 26 Sèpteinbèr 2024 Approved 26 September 2024 Approved 28 November 2024 Trustees are appointed lo Ihe Board after interview with the existing truslees and the appointment ratified al the next meeling of trustees. Trustees are removed in writing within the provisions laid down in the Constitution. Senior Staff.. Erin Tolletsen.. CEO {Malernity Leave July 20231 Marta Shepherd. Clinical Lead Ilo July 2023) Jill Guppy.. Clinical Lead (from July 2023) Juliette Gill8rd'. Interim CEO (from August 2023 to April 2024) Dr Hannah Reidy.. CEO {Consullant from April 2024-, permanent from September 2024) Page4119
NCHESTER YOUTH COUNSELLING REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Address: 2nd Floor, East Wing. The Vwnchester CenlTe, 68 Sl George's Street, Vwnchester, Hampshire S023 8AH Telephone.. 01962 820 444 Email.. admin winch c.or Website.. www.wincheste outhcounsellin .or Bankers.. National Westminsler Bank PLC, Old Bank Branch, 105, High Street. Winchester, Hampshire, S023 9AW A¢countants- Rothmans LLP, Avebury House, 6, St Peter Streel, Winchester, Hampshire, S023 8BN Treasurer's Report- Andrew Newbery In the year ended March 2024, the Charity generated a surplus of £983 (2023.. Deficit £38,989). This was achieved Ihrough increasing income by 130h whilst expenditure increased by only 10/&. INhilst income from donations fell by 46Vo, income from grants rose by 32010 leaving income from Donations and Grants 8% higher than 2023 at £214,442 (2023.. £198,081). Income from Ch2ritable Aclivities increased by 24% to £150.575 (2023.. £121,950). The Charity has secured new multi-year grants which will assisl it in growing the range and number of sessions we are able lo offer. Receipl of the first tranche of these grants signifi'cantly improved the Charity's liquid resources, with Cash al bank and in hand increasing to £272,55712023: £87,095). The new grant income is allowing the Charity to recnjit additional staff to increase and diversfy its sources of income, and expand the services it provides. Reserves policy The surplus increased Reserves lo £111,10312023.' £110,120). Given Ihe increase in annual expenditure. this represents a small reduction in the period of expenditure covered by reserves. but it still exceeds 3 months. It is anticipated that Ihis position will improve during the next financial year, allowing the Charity to move higher up the policy range of 3-6 months expenditure in reseNes. Page5119
WINCHESTER YOUTH COUNSELLING REPORT OF THE TRUSTEES FOR THE YEAR ENOED 31 MARCH 2024 Objectives and activitles WYC is a public benefit entity. Its mission is lo provide free counselling, therapy and mental health support to young people aged 11 25 in Hampshire as well as support and advice for parents and families. The service is confidential and is supported by a team of professionally trained counselloTS including some volunteers. It primarity offers one to one Iraditional counselling in its offices but also offers outdoor Iherapies via its walk and talk and nature therapy programme. as well as group support. In addition, il operates a pi ivdle counselling service in a school where the school contributes lowards the ¢osl of providing free counselling sessions lo pupils. We are incredibly grateful to our team of volunteer counsellors who have conlributed valuable time and other generous individuals who have provided additional services free of charge. T"he trustees confirm-that-they h8ve complied with Iheir.duty"under-seet40n 11.181 of Ihe GhaRties AGt-24).11 to have due regard to the Charity Commission's guidance on public benefit when exercising any powers or duties to which this guidance is relevant. This report was 2pproved by Ihe Board of Trustees on 201.1212024 -and signed on its behalf by Andrew Newberry Chair of Trustees & Treasurer Page6119
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WINCHESTER YoufH COUNSELLING FOR THE YEAR ENDED 31 MARCH 2024 I report lo the trustees on my examination of the accounts of Winchester Youth Counselling I'the Charty,) for the year ended 31 March 2024. Responslbilltles and basls of report As Ihe charity Irustees of the Charity you are responsible for the preparation of the accounts in accordance with the requiremenls of the Charities Ad 20111'the Act'l. I report in resped 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(5) (b) of the 2011 Act. Independent examlner's ststemenl 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 ltte examinalion because I member of the Instilute of Chartered Accountants in England & Wales. which is one of Ihe listed bodies. I have completed my examination. I confim 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 kepl 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 compw wth the applicable requirements concerning the form and content of accounts set out in the Chartlies (Accounts 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 examinalion. I have no concems 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. Jonalhan Poulter FCA Rothmans LLP Chartered Accountants Avebury House St Peler Street Winchester Hampshire S023 8BN Date.. I, IzA+ Page7119
WINCHESTER YOUTH COUNSELLING STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 (Incorporating an Income & Expenditure Accounti Unrestricted 2024 Restricted 2024 Total 2024 Total 2023 Note INCOME FROM: Donalions and legacies C.harilable activities Investments Olher Income 156,857 150,575 684 8,531 57,585 214,442 198,081 150,575 121,950 230 10,333 8.531 Total Income 316,647 57,585 374,232 330,594 EXPENDITURE ON: Raising funds Charitable activities Total Expenditure 10,277 323,613 333,890 1,430 11,707 38,915 37,929 361.542 330,668 39,359 373,249 369,583 NET INCOME I EXPENDITURE 117.2431 18,226 983 (38,9891 Transfers between funds 15 NET MOVEMENT IN FUNDS 117,243) 18,226 983 138,989) RECONCILIATION OF FUNDS: Total funds brought forward 15 82,889 27,231 110,120 149,109 Total funds carrled ffOard 65,646 45.457 111,103 110 120 The statement of financial activilies includes all gains and losses recognised in the year. All income and expenditure derives from continuing aclivities The accompanying accounting policies and notes form an integral part of these financial statements Page8119
WINCHESTER YOUTH COUNSELLING {CHARITY NUMBER: 1195260} BALANCE SHE FOR THE YEAR ENDED 31 MARCH 2024 Nole 2024 2023 Fixed assets Tangible assets Total fixed assels 11 12,494 12,494 11,226 11,226 Current assets Debtors Cash al bank and in hand Tolal current assets 12 43,815 272,557 316.372 36,281 87.095 123,376 Current liabilities Creditors.. Amounts falling due within one year 13 217,763 24,482 Net current assets 98,609 98,894 Total net assets 111,103 110,120 The funds of the charlty: Unrestricted funds R85tricted funds 16 16 65,646 45,457 82,889 27,231 Total charity funds 111,103 110,120 These financial statements were approved by the Board of Trustees on signed on its behalf by 2011212024 and Andrew Newberry Chair of Trustee5 & Treasurer Natasha Montagu Trustee The accompanying accounting policies and notes fom an integral part of Ihese financial statements Page9119
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 1. Accounting Poli¢les (al Basls of Preparation and assessment of golng concern The accounts have been prepared under the histori(zl cost convention and in accordance with the second edition of the Charities.. Slalement of Recommended Practice issued in October 2019, Ihe Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS102) and the Charities Act 2011. Assets and liabilities are initialty re¢ognised at cost or transaction value unless othemise stated iii Ilie ielevdiil aOUl1t11ig policy note{s) below. The accounts are prepared on a going Concern basis. The trustees consider that there are no material ullcertainties about the charity's ability to continue as a going concern. The charity constitutes a public benefit entity as defined by FRS102. This charity 1#119521iU) wao rcgiqered a CIO on 22 Juty 2021 and took on th8 activilies of an unincorporated charity by the same name (#10934291 with effect from 14 October 2021. The charity's work, including its purposes 2nd beneficiary class, remain unchanged. 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 carryiiig amounts of assets and liabilities within the next financial year. {LJl lil COIKtliig resource¥ Income is recognised when the charity has entitlement to the funds, any perfomiance conditions attached to the in".oine have been met, it Is probabl8 Ihdi the inknome ivill be reLeii*ed and the amount be measured reliably. Grants, whelher'capital, or'revenue, in nature, are generalty credited to the slalement of financial activities in the year of receipt. Where a grant requi$ the provision of seTvices over a period of time, income is recognised on a straight-line basis over the relevant period. General grants and donalions are credited in the year of receipt. Donated SeiCeS and facilities are recognised al their eslimaled value to the charity within voluntary incorne where the benefit lo Ihe charity is reasonably quantifiable and measurable. An equivalent amount la includcd expenditure under th8 appropriat8 c8t8gory of tho Slalemenl of Financial Activities (SOFA). (c) Resources expended Liabilities are recognised when the Charity is under an obligation to make a Iransfer of value lo a third party. The expenses are allocated lo the various Income & Expenditure a¢¢ounts which the charty is required to maintain under the various Restricted Fund Grants show in these accounts. The majority of costs are directty attribulable to specific activities but certain shared costs are apportioned to activities in furtherance of the Charily's objects. The charity has three main activities, being the provision of traditional counselling services, the provision of outdoor therapies and the provision of private ¢ounselling through local schools. Where costs cannot be directly attribuled lo particular activities, Ihey have been allocated lo activities on a basis consistent with the use of Ihe resources, which has been estimaled by reference to the approximate slaff time spent on each activity. Irrecoverable VAT is charged against the expendilure heading for which il was incurred. Page 10119
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 (d) Governance Costs Governance costs comprise the costs incurred in respect of finance and human resourS whith are direclly attributable to the governance of Ihe Charty. These include such items as fees for legal advice lo truslees and cosls associated with conslitutional and slatulory requiremenls as well as management ovetheads associated with governance activities. {e) Fund accountlng General funds are unrestricted funds which are available for use al the discretion of the Trustees in furtherance of the general objectives of the Charty and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with 5pecffic reslrictions imposed by the donors or raised by the Charity for particular purposes. The cosl of raising and administering Slsch funds is charged against the specffic fund. The aims and use of each restricted fund are set out in the notes to the financial stalements. The reslrlded funds carried forward are shown in the financial statements and in Note 14 of these aGcounts. lfj Tangible Fixed ass¢.ts & Depreciation Assels purchased for the continuing use of the Charity are carried in the balance sheet at cost less deprecialion. Depreciation is charged on tangible fixed assets on a straight-line basis over their estimated useful lives as shown below.. Leasehold Improvemen Fixtures & Fittings Computer Equipmenl 10 years 5 years 3 years Igl Debtors Trade and olher debtors are recognised at the settlement amount due after any trade discounl offered. Prepaymenls are valued al Ihe amouni prepald net of any trade discounts due. (h) Cash at bank and In hand Cash at bank and in hand Includes petty cash balances and deposits held In instant-access bank accounts. (i) Creditors & provlslons Creditors and provisions are recognised where the charity has a present obligalion resulting from a past event Ihal will PTobabty result in the transfer of funds to a third paty and the amount due to settle the obligation can be measured or eslimated reliably. Creditors and provisions are normalty recognised at their settlement amount after allowing for any trade di5count5 due. li) FinancTal Instruments The charity only has financial assets and financial liabilities of a kind Ihat qualrfy as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. {k> Penslons The charty 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 allocaled to activities based on the approximale staff lime spenl on each activity. Page 11119
NCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 111 Taxatlon The charity is exempt from lax on its income and gains to the extent that these are applied to ils charitable Objects. 2 Income frorn Donatlons & Legacies 2024 2024 Unrestrlcted Restricted 2024 Total 2023 Total Donations Grants 28,637 128.220 156,857 3,680 32.317 53,905 182 125 57,585 214 442 60,334 137.747 198,081 3 Income from Charltsble Acllvftles 2024 2024 Unrestricted Restricted 2024 Total 2023 Total Traditional Counselling Private Coiinsellinq Totsl income from Charitable activities 32,466 118,109 150,575 32,466 118.109 150,575 29,037 92.913 121,950 4 Inveslment Income 2024 2024 Unrestricted Restricted 2024 Total 2023 Total Bank interest receivable 684 684 230 230 684 5 Othèr Income 2024 2024 Unrestricted Restricted 2024 Total 2023 Total Fundraisino 8.531 8.531 8.531 8.531 10.333 10.333 Page 12119
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 6 Income from Government Grants Income from Government Grants, included within Income from Donations & Legacies and Income from Charitable Activities above, wa5 as follows.. 2024 2024 Unrestrlcted Restrfcted 2024 Total 2023 Total Hampshire County Council Vvinchester City Council NHS CCG Hampshire Youth Access 600 7,920 29,037 37.557 7,480 7,480 32,466 7,480 39,946 32,466 7 Fundraising Expendlture 2024 2024 Unrestrlcted Restrlcted 2024 Total 2023 Total Staff costs Fundraising Costs 2,963 7,314 2,963 1,430 8,744 1,430 11.707 34.360 4.555 38.915 8 Charftable Actlvltles Current Year DIRECT COSTS SUPPORT COSTS Counselllng & Staff Premlses Offlce Govemance TOTAL ervlsion Costs Costs Costs Costs COSTS Unrestrlcted: Traditional Counselling Outdoor Therapies Privale Counselling 40.519 156,477 1,361 2,590 69,127 111.007 159,067 14,824 29,486 9,229 250,535 3,951 69,127 9,229 323,613 14,824 29,486 Restrlcted." Traditional Counselling Outdoor Therapies 6,013 5.921 6,321 10,876 12,334 16,797 2.200 6,508 90 20,732 17,197 90 37,929 2.200 6,508 Totsl Costs 123,341 175 864 17.024 35.994 .319 361.542 Page 13 | 19
NCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Prior Year DIRECT COSTS Counselling SUPPORT COSTS Staff Premises Office Governance TOTAL Costs Costs Costs Costs COSTS errflsion Unrestrlcted: 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 22,206 29.444 8,207 292,817 RÈsstrlcted: Traditional Counselling Outdfy)r Therapies 2,013 5,486 7,499 13,341 14,038 27.379 2,763 210 2,973 18,117 37,851 Total Costs 114,134 153,704 22.206 32.417 8,207 330,668 9. Governance Costs 2024 Total 2023 Total Staff Costs AccA)untancy SeNices 4,257 3,950 8,207 9,319 9,319 Accountancy Services include net fees due to the Independent Examiner. Rothmans LLP, of £2,700 {2023.' £2,500) for Independent Examination and £1,35012023. £7921 for other accountsncy SeIces. 10. Staff Costs and Related Party Transactions 2024 2023 Wages & Salaries Social seourity Pension contributions Professional counsellors, fees Other Staff Costs 160,174 9,255 7,858 123,341 170,362 10,202 8,751 114,134 3,006 306,455 302.168 Paye 1d | 19
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 The average numter of employees, anaSed by function was.. 2024 2023 Provision of counselllng services Administralion No employee received remuneration of more that £60,000 in the current or prior year. No Trustee reiVed 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 olher related paty transactions in the period which require di5c105ure. The Charty considers the CEO and senior management team to be its key management personnel. The total employment benefrts, including employer pension and national insurance contributions, of the key management personnel were £66,022 {2023: £123,492) 11. Tangible Fixed Assets Leasehold Improvements Flxturè8 & Computer Flttlngs Equlpmènt Total Cost As at 01 Apil 2023 Additions Disposals As at 31 March 2024 4,267 6,066 4,033 4.252 14,366 4.252 4,267 6,066 8,285 18,618 Depreclatlon As at 01 April 2023 Charge for the year Eliminalion on disposal As al 31 March 2024 533 427 1,407 1,213 1,200 3,140 2,984 960 2,620 6,124 Net Book Value As at 31 March 2024 3,307 3,446 5,741 12,494 As at 31 March 2023 3,734 4,659 2,833 11,226 Page 15 | 19
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 12. Debtors 2024 2023 Accounts receivable Accrued income Prepayments Other Debtors 24,580 12,803 4,182 2,250 43,818 32,782 1,249 2.250 36,281 13. Creditors: amounts falling due wlthln one year 2024 2023 Accounls payable Accruals Deferred Income Taxation and social securty ()ther Creditors 20,320 9,628 181,049 5,680 1.086 217,763 11,457 8,233 3,286 1,506 24.482 14. Deferred Income Deferrod *ncome relates to private counselling, grant income, and Walk and Talk funding received in advance of the period to which it relates. 2024 2023 Balance as at 31 March 2023 Amounts released lo income Amounts deferred in year Balance as al 31 March 2024 1,512 (1,512) 181049 181.049 15. Operating Lease Commllments Minimum lease payments under non-cancellable operating lease8 f211 due as follows.. 2024 2023 Within one year Between one and five years 24,000 2,000 12,000 1,000 13,000 During Ihe year the charity made operating lease payments totalling £3.750 {2023'. £8,981) in respect of the rental of its premises. Page 16 | 19
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 16. Analysis of Charitable Fund$ Analysls of Movements In Funds - Current Yaar At1 Aprll 2023 At31 March 2024 Income Expenditure Transfers Re3trlcted Funds: Core Funding Suicide Pievention Capital Grant Outdoor Therapies Drop-in Service National Lottery Community Fund 7,480 {7,480} (3,951} (2,984) {17,197) {3,356) {4,391) 3,951 9,981 13.299 6,997 3,968 1,414 33,078 7,866 4,770 37,469 Total R•$trf¢ted Funds 27.231 57,585 39,359 Unrestricted Funds 82,889 316,647 (333,8901 65,646 Total Funds 110.120 374,232 373,249 111,103 All restricted funds are supported by bank balances and held within cash at bank and in hand wrthin current assets. As at 31 March 2024, £45,457 of cash al bank and in hand related to restricted funds and all other assets and liabililies relate solely to unrestricled funds. Analysls of Movements In Funds - Previous Year At1 April 2022 At31 MaTch 2023 Income Expenditure Transfers Restricted Funds: Senior Counsellor Suicide Prevention Capital Grant Outdoor Therapies Total Restrlcted Funds 10,334 8.971 12,744 23,933 55,982 (10,334) {5.020) (2,763) 19.734) (37,851) 3,951 9,981 13,299 27,231 9,100 9,100 Unrestrlcted Funds 93,127 321,494 1331,732) 82,889 Total Funds 149.109 330.594 1369.5831 110.120 As at 31 March 2023, £27,231 of cash at bank and in hand related to restricted funds and all other assets and liabilitie5 relate solely to unrestrided funds. Page 17 | 19
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Descrlplion of Restricted Fund5 Core Funding This grant has been provided lo fund certain core costs for the charity, and was ongoing at the year-end. This grant has been provided to fund 2 senior counsellor for the charity, and was ongoing at the year-end. This grant has been provided lo fund early interventsons group sessions for young people who are al risk of self-harm or suicide and was on-going at the year-end. These grants were provided to fund the relocation of the charity to beller premises and the acquisition of appropriate equipment for the new offices. These grants were provided to fund outdoor therapies, such as nature therapy and walk and talk sessions. This grAnl WAS prnvidpd lo fund a Diopin service for the charity and was ongoing al the year-end. These grants were provided by the National Lottery Community Fund as part of ils RC London and South East Region Programme. This grant was provided to cover core funding costs and was ongoing at the year-end. Senior Counsellor Suicide Prevention Capital Grant Outdoor Therapies Dropin ServiGe National Lottery Community Fund Page 18119
WINCHESTER YOUTH COUNSELLING NOTES TO THE FINANCIAL STATEldlENTS FOR THE YEAR ENDED 31 MARCH 2024 17. Prior Year Statement of Flnanclal Activities Unrestrfcted Restrlcted 2023 2023 Total 2023 INCOME FROM: Donations and legacies Charitable activities Investments Other Income 188,981 121,950 230 10,333 9,100 198,081 121.950 230 10,333 Total Income 321,494 9,100 330,594 EXPENDITURE ON: Raising funds Charitable aclivities Total Expendlture 38,915 292,817 331,732 38,915 37.851 330,668 37.851 369,583 NET INCOME I EXPENDITURE (10,238) (28,751) -138,989) Transfers between funds NEf MOVEMENT IN FUNDS (10,238) (28.7511 (38,989} RECONCILIATION OF FUNDS: Total funds brought forward 93.127 55.982 149,109 Total funds ¢arrled forward 27 231 110 120 Page 19 | 19