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 re￿Iving two significant, mU￿1-
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 finan￿5.
Our focus will remain on sleadily increasing the number of sessions ihat we can provide, whilst also
offering wraparound support ServI￿S 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 ffO￿ard
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 a￿OUl1t11ig 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 Se￿iCeS 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 resour￿S 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 Se￿Ices.
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, ana￿Sed 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 re￿iVed 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