**LEWES LOW COST COUNSELLING SERVICE** **UNAUDITED ACCOUNTS** **FOR THE YEAR ENDED 31ST JULY 2025** **LEWES LOW COST COUNSELLING SERVICE** ## **CONTENTS** ||Page| |---|---| |Charity information|1| |Trustees’ annual report|2 to 3| |Independent examiners’ report|4| |Statement of financial activities|5| |Balance sheet|6| |Notes to the financial statements|7 to 8| ## **LEWES LOW COST COUNSELLING SERVICE** ## **CHARITY INFORMATION** |**Registered charity number:**|1202190| |---|---| |**Trustees:**|G Pass| ||C Hartland| ||A Taylor| ||P Smith| ||S Berens| ||V Woodhead| |**Principal address:**|66 High Street| ||Lewes| ||East Sussex| ||BN7 1XG| |**Principal bankers:**|Nat West Bank| |**Independent examiner:**|V M R Anderson BA (Hons) FCA DChA| ||Carpenter Box| ||2 St Andrews Place| ||Lewes| ||East Sussex| ||BN7 1UP| Page: 1 ## **LEWES LOW COST COUNSELLING SERVICE** ## **TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31ST JULY 2025** The trustees present herewith their report and the Charity’s financial statements for the year ended 31st July 2025. The financial statements comply with current statutory requirements and the Statement of Recommended Practice - Accounting and Reporting by Charities (FRS 102). ## **Constitution and objects** The Charity, which is a recognised charity in England and Wales, is operated under the rules of its Trust Deed dated 22 February 2025. The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the principles of best practice and whose tasks and competences in regard to them are likewise regularly reviewed. The principal purpose of the Charity is “to protect and promote the mental and emotional health of low income persons by providing, developing and maintaining an affordable and accessible counselling and psychotherapy service.” The Trustees confirm that they have referred to the guidance contained in the Charity Commissions general guidance on public benefit when reviewing the charity’s aims and objectives. ## **Organisation, recruitment and appointment of trustees** The Charity is administered by a Board of Trustees. Trustees are appointed by the Board. There is no set period of tenure of office. New Board members are provided with information containing details of the constitution of the Charity, recent financial statements, minutes of recent Board meetings and papers dealing with key current issues, which can then be discussed in detail with other Board members. All Trustees give of their time freely and no Trustee remuneration was paid in the year. There were no trustee expenses and no related party transactions in the year. ## **Financial information and future developments** The net incoming resources on unrestricted funds, which are the operational reserves of the charity were increased by the surplus of £10,034. The Trustees are of the view that the Charity is a going concern. ## **Risk Review** The Trustees review the major risks to which the Charity is exposed on a regular basis and systems are implemented to mitigate these risks wherever possible. The Trustees believe that there is a satisfactory system of internal controls, which is also reviewed on a regular basis. Page: 2 **THE BAROQUE COLLECTIVE** **TRUSTEES’ ANNUAL REPORT** **FOR THE YEAR ENDED 31ST JULY 2025** ## **Reserves policy** The reserve fund represents the unrestricted funds arising from past operating results. It also represents the free reserves of the charity. The Trustees are satisfied that the balance of the fund places the charity in a satisfactory position of security. ## **Trustees’ responsibilities** Under the Charities Act 2011, the trustees are required to prepare a statement of financial statements for each financial year which gives a true and fair view of the state of affairs of the charity at the end of the year and of its incoming resources and application of resources in the year. In preparing the statement, the trustees are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the statement of account; - prepare the financial statements on the ‘going concern’ basis unless it is inappropriate to presume that the charity will continue its operations. The trustees are responsible for causing the keeping of proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity at that time and to enable the trustees to ensure that any statement of account prepared by them complies with the regulations under section 42(1) of the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for prevention and detection of fraud and other irregularities. ## **Signed on behalf of the trustees** G Pass - trustee Date: 31 March 2026 Page: 3 **INDEPENDENT EXAMINERS REPORT** ## **TO THE TRUSTEES OF** ## **LEWES LOW COST COUNSELLING SERVICE** I report on the financial statements of the charity for the year ended 31st July 2025, which are set out on pages 5 to 8. ## **Respective responsibilities of trustees and examiner** The charity’s trustees are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed. It is my responsibility to: - examine the financial statements under section 145 of the 2011 Act; - to follow the procedures laid down in the General Directions given by the Charity Commissioners under section 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statements below. ## **Independent examiner’s statement** In connection with my examination, no material matters have come to my attention which gives me cause to believe that in any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the financial statements did not accord with the accounting records; or - the financial statements did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts ad Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view which is not a matter considered as part of an independent examination. I 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 financial statements to be reached. V M R Anderson BA (Hons) FCA DChA Chartered Accountant Carpenter Box 2 St Andrews Place Lewes East Sussex Date: 31 March 2026 Page: 4 **LEWES LOW COST COUNSELLING SERVICE** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31ST JULY 2025** |**Note**

**INCOME FROM**
Client donations
Room hire

**TOTAL INCOME**
**EXPENDITURE ON**
Charitable activities
**3**
**Net movement of funds**

**Funds at 1st August 2024**
**Funds at 31st July 2025**|**2025**

**£**
**20,405**
**330**
**20,735**
**10,701**
**10,034**

**15,939**
**25,973**|2024
£
11,823
310
12,133
8,851
3,282
12,657
15,939| |---|---|---| Page: 5 ## **LEWES LOW COST COUNSELLING SERVICE** ## **BALANCE SHEET** ## **AS AT 31ST JULY 2025** |**Note**
**Fixed assets**
Fixtures and fittings
4
**Current assets**
Other debtors
Cash at bank
**Creditors: amounts falling due within**
**one year**
**Net current assets**
**Total assets**
**Reserves**
Unrestricted funds|**300**
**25,932**
**26,232**
**525**|**2025**
**£**
**266**

**25,707**
**25,973**
**25,973**|2024
£
313
300
15,989
16,289
663
15,626
15,939
15,939| |---|---|---|---| Approved by the trustees on 31 March 2026 and signed on their behalf by: G Pass – Trustee C Hartland - Trustee Page: 6 **LEWES LOW COST COUNSELLING** **NOTES TO THE FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31ST JULY 2025** ## **1. Accounting policies** ## a) **Basis of accounting** The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102, effective 1 January 2019), hereafter referred to as the Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. Lewes Low Cost Counselling meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. However, there are no judgements or assumptions that have a significant risk of causing material adjustment. ## b) **Client donations** These comprise amounts receivable during the year. - c) **Fund accounting** Unrestricted Funds: these are general funds which are available for use at discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. - d) **Expenditure** All expenditure is accounted for gross and when incurred. Page: 7 **LEWES LOW COST COUNSELLING** **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31ST JULY 2025** ## **2 Taxation** The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied exclusively to charitable purposes. |**3**
**Total expenses**
**2025**

**£**
Rents and room hire
**6,589**
Insurance
**328**
Telephone
**-**
Website
**-**
Repairs and maintenance
**150**
Subscriptions
**582**
Travel and support costs
**1,920**
Sundries
**317**
Depreciation
**47**
**Governance costs**
Independent examiners fees
**768**

**10,701**
**4**
**Fixed assets**
**Fixtures and**
**fittings**
**£**
Cost at 1st August 2024 and 31st July 2025
**975**
Depreciation
At 1 August 2024
**662**
Charge for the year
**47**
**709**
Net book value
At 31st July 2025
**266**
At 31st July 2024
**313**|2024
£
6,158
62
109
389
1,134
395
-
225
55
324| |---|---| ||8,851| ||| ## **5 Trustees’ remuneration and expenses** The Charity's Trust deed specifies that any trustee engaged in any profession shall be entitled to charge for professional work and charges. During the course of the year no trustees received remuneration or expenses in their capacity as trustees. Page: 8