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2022-03-31-accounts

Catholic Marriage Care Limited

Annual Report and Financial Statements

31 March 2022

Company Limited by Guarantee Registration Number 00417528 (England and Wales) Charity Registration Number 218159

Contents

Reports

Marriage Care at a glance 2
A word from our Chair, Roger Carr-Jones 3
Trustees’ report:
About Marriage Care 5
Achievements and performance 8
Our plans for next year (2022/23) 12
Financial review 16
Legal structure and governance 19
Independent auditor’s report 24
Financial statements
Statement of financial activities 28
Balance sheet 29
Statement of cash flows 30
Principal accounting policies 32
Notes to the financial statements 36
Reference and administrative details 44

1

Marriage Care at a glance 31 March 2022

Some highlights for 2021/22

Counselling

75 of our 95 active counsellors were able to offer 5,978 counselling sessions via webcam. They helped 670 new people. 90% of the clients who responded to our feedback requests said they were satisfied with our service.

"[Counselling] made a huge difference for me and the way I view relationships overall. It also helped me reconcile with my ex-partner and learn [to] let my guard down. Which is something I thought I would never do.”

“I was on the brink of divorce and [counselling] helped save our marriage with the work we have put in. It helped us to understand each other better and taught us how to communicate which was a big issue. Thank you!”

“Counselling has completely saved our relationship from being destroyed down the road. We are now able to communicate better and understand each other in a more in-depth way. It's saved us. I can't thank [our counsellor] enough!!”

Marriage Preparation

118 out of 282 of our trained/trainee marriage preparation facilitators met 532 couples who attended one of our 'Preparing Together Anywhere' courses and 808 couples who attended our facilitated FOCCUS© Anywhere sessions, all via webcam. 94% of couples who responded to our feedback requests said they were satisfied with our service.

“[Our facilitator] was fantastic. We loved his approach and all the conversations we had were very interesting and positive. The session was very useful to reflect and learn from our relationship and future marriage.”

“It helped iron out problems we knew we had and problems we didn't know we had. Made us realise we do work well as a team and if we take on board the advice we received we can have a successful marriage.”

“We have a much deeper understanding of ourselves, what we bring into the relationship, how to communicate and also the values that we bring from our families. I would definitely recommend this course to anyone getting married.”

2

A word from our Chair 31 March 2022

I am pleased to introduce the 2021/2022 Annual Report and Financial Statements.

Psalm 92 has been chosen by Pope Francis as his theme for the Second World Day for Grandparents and the Elderly using the phrase ‘in old age they will still bear fruit’. After 75 years of service, we are still bearing fruit. The fruits of our work are seen in the ways in which we promote dialogue among couples, enable restoration for couples who struggle and celebrate the family as the bedrock of society. Our 490 volunteers are a mix of all ages, where long serving volunteers become ‘grandparents’ of the organisation, whose giftedness and value enrich us all.

Psalm 92 was traditionally linked to the Sabbath, the day when the Lord rested and viewed all that he had done during creation and declared it ‘very good’. When looking back over the last 12 months at the ways in which our staff team, volunteer members and trustees have responded to the changing landscape, we too can declare it ‘very good’. This is not to downplay the financial and organisational challenges caused by the pandemic; it is to recognise that together we are finding new ways to deliver and develop our services.

Psalm 92 is a psalm of thanksgiving, and its words are very fitting for an organisation that is celebrating 75 years of service. We can look back with gratitude and pride for what we have achieved over that time and, in particular, our effective and bold response to the changing circumstances of the last two years. We can also look forward with renewed confidence for the future, knowing that we are adaptable and resilient. We have been innovative in supporting the couples we serve in marriage preparation and enrichment and ensured the continued accompaniment of clients through our counselling service. In looking back, we notice that, whilst our model has changed over time, it is the commitment, enthusiasm and dedication of our volunteers that remains a constant.

Psalm 92 has a wonderful phrase, which provides a very apt description of our organisation, one that is ever fruitful and built upon a legacy of shared values, common purpose and accompaniment: ‘even in old age they will still produce fruit; they will remain vital and green’. This sense of vitality was very much to the fore in the two virtual conferences we hosted in 2021. Our Spring gathering was entitled ‘Hope Springs’, where colleagues shared the experiences of change and adaptation in the pandemic. We heard words of hope and resilience, shared how new ways of working brought new insights and even spoke of the ‘sacrament of waiting’. The latter term captured well the growing sense that the long Winter was passing, and we were ready to cultivate new life.

Psalm 92 goes on to say ‘I sing for joy at what your hands have done’. Those words fit well with how we felt as an organisation at our Autumn virtual conference, ‘Light in the Darkness’. After a time of change, our focus moved to growth. We recognised and celebrated what new ways of working can achieve, of our growing confidence in using new technologies and our increased sense of connectedness. This is reflected by the innovations within our National Support Team, modifying roles and developing our relationship with local diocese and other organisations. We have secured external funding, which enabled us to attract 20 new trainee counsellors, drawn by our ethos and values, service to the community and commitment to serve those on the margins. The communities we serve are ethnically diverse and it was a great delight that our new intake reflects this too.

3

A word from our Chair 31 March 2022

In reality we are 75 years old in name only: our vitality and pioneering of new ways to meet the changing needs of couples and families remains vibrant and growing. Behind every statistic in this report lie real-life stories. This is why we exist. It is heartening to hear from couples preparing for marriage that they leave feeling that their love for one another has been affirmed and supported and of the touching comments of those who come seeking healing and restoration in the counselling space. My final words, therefore, rightly belong to those who use our services:

“[Marriage Preparation] helped us to focus on [our] relationship, to reflect on what type of family we want to create, what to leave behind, and what to take with us…”

“Me and my wife had not been getting on at all for about 3 years… [since] the birth of our son. We lost our direction as a couple… and lost respect for each other. We stopped being a team. We did not listen to each other. [Our counsellor] absolutely saved our marriage. If you could see us now [compared] to when we started, our lives have totally changed. We are…back together…and have fallen in love again.”

Roger Carr-Jones Chair of the Board of Trustees

4

Trustees’ report 31 March 2022

The Trustees present their Annual Report and Audited Financial Statements for the year ended 31 March 2022 and confirm they comply with the requirements of the Charities Act 2011, the Companies Act 2006, the charitable company’s Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

About Marriage Care

Catholic Marriage Care Limited (Marriage Care), a charity registered under the Charities Act 2011, is constituted as a company limited by guarantee and is governed by its Memorandum and Articles of Association.

Marriage Care is the largest faith-based provider of marriage preparation and relationship counselling services in the UK working through 49 Centres across England, Wales and Gibraltar and delivered by almost 500 highly trained practitioner and support volunteers. Founded in 1946 as the Catholic Marriage Advisory Council (CMAC) it now provides marriage preparation, information, education and relationship counselling to thousands of people each year.

Marriage Care is a membership organisation and membership is open to any individual interested in promoting the objects of the charity and who is approved by the Trustees. The liability of the members of the charity is limited. In the event of the charity being wound up the members are required to contribute a maximum of £1.

Our vision

Our vision dares to hope for “…a society in which all adults can build and sustain strong, fulfilling, healthy couple relationships”.

Our mission

It is our mission to share relationship skills and knowledge, and support couples and individuals in the best and worst of times in their relationships, regardless of their ability to pay .

Our ethos and values

The Catholic understanding of the person as loved by God, and as called to love, relationship and deeper community lies at the heart of why Marriage Care exists. For Catholics, as for many others, the call to marriage has a special place in this understanding. Our Christian ethos means:

5

Trustees’ report 31 March 2022

About Marriage Care (continued)

Our ethos and values (continued)

Our formal objects

Our charity’s purposes, as set out in the objects contained in the Memorandum and Articles of Association, are to help people in the spheres of marriage, relationships and family life by providing:

Our Centres

Marriage Care has 49 Centres based in the following places:

Barnet & Enfield Leeds Salford
Bath Lincolnshire South & Mid Cheshire
Birmingham Liverpool Southampton
Blackheath London Southport
Blackpool Medway Towns Stockport
Bournemouth & Poole Middlesbrough Trafford
Brighton Milton Keynes & Northampton Trowbridge
Bristol Newmarket & Cambridge Tyneside
Cardiff Norfolk Warrington
Carlisle North-East Hants & Surrey Wiltshire & Swindon
Coventry North Staffs Wimbledon & Croydon
Crawley North Wales (formerly Wrexham)
Devon & Cornwall Nottingham
Eastbourne Oxford
Gloucestershire & Cheltenham Peterborough Marriage Care also has
Gwent Portsmouth associate Centres based
Heads of the Valleys Preston GibraltarandLuxembo
Hereford
Ilford & Southend		 Reading
Sale		 *Serving the English-Speak
Catholic Community in
Lb

Marriage Care also has associate Centres based in Gibraltar and Luxembourg*

* Serving the English-Speaking Catholic Community in Luxembourg

6

Trustees’ report 31 March 2022

About Marriage Care (continued)

Public benefit

It is generally accepted that individual, mature human flourishing requires the presence of successful and enduring close personal and social relationships. Marriage Care is a charity that offers support in this area by providing relationship and marriage education, relationship counselling, and general information to the public on the issues related to marrying in England and Wales, and further afield where requested. Relationship counselling is provided on a donation per session basis and a set fee is charged for marriage preparation courses and sessions although all service users can access support regardless of their ability to pay. The services are delivered by highly trained relationship specialists, who freely volunteer their time and expertise. The only restriction on our services is that clients must be over 18 years of age.

The individual benefits to members of the community, the more general social benefits flowing from the existence and maintenance of stable relationships, particularly those involving children, are well attested and documented in academic and other literature. We have noted with some concern the breakdown of family units with the consequent social, emotional, psychological and economic costs, which weigh heavily on UK communities. Amongst other indicators of public benefit, there is the clear public policy shown by Government commitment to stable personal family units, particularly where children are involved. Such public policy has clear cross-party support. Within the context of the above comments, therefore, we set out below how the organisation has delivered these public benefits.

We review our aims and objectives annually and, at the same time, have regard to the guidance on public benefit published by the Charity Commission. The review looks at what we have achieved and the outcomes of our work in the previous 12 months. The review looks at the performance of each key activity evaluating the benefits they have brought to those groups of people we were set up to help. The review process allows us to ensure that our aims, objectives and activities remain focused on our stated purposes.

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Trustees’ report 31 March 2022

Achievements and Performance

Review of 2021/22

Relationship counselling

What we set out to do:

What we did:

8

Trustees’ report 31 March 2022

Achievements and Performance (continued)

Review of 2021/22 (continued)

Marriage preparation and enrichment

What we set out to do:

What we did:

9

Trustees’ report 31 March 2022

Achievements and Performance (continued)

Review of 2021/22 (continued)

National support and training

What we set out to do:

What we did:

10

Trustees’ report 31 March 2022

Achievements and Performance (continued)

Review of 2021/22 (continued)

Promote productive partnerships with peer organisations in the relationship support field, the Government and the Catholic Church.

What we set out to do:

What we did:

11

Trustees’ report 31 March 2022

Our plans for next year (2022/23)

Relationship counselling services

Marriage preparation and enrichment services

12

Trustees’ report 31 March 2022

Our plans for next year (2022/23) (continued)

National support and training

Promote productive partnerships with peer organisations in the relationship support field, the Government and the Catholic Church.

13

Trustees’ report 31 March 2022

Risk management and specific policies

The Board and Executive maintain a risk register which is considered at every Board meeting.

It must be recognised that the Covid-19 pandemic had a substantial impact on our operations, causing us to suspend face-to-face services throughout 2020 and 2021. This has resulted in a significant loss of income, but that has to some extent been mitigated by offering our services through digital platforms. During March 2022, we have been able to offer face-to-face Preparing Together courses with the support of our Marriage Preparation Course Facilitators and this will hopefully gain pace over the coming year, though we anticipate continuing our online services alongside this. Our staff started working from home at the end of March 2020 and their flexibility and commitment has been essential to our ability to adapt to new ways of working so quickly. A gradual return to the office has been rolled out over the last few months of 2021 and continues into 2022. Further explanation of the impact of the pandemic on our operations and finances can be found on page 17.

One of the key risks identified has always been the risk of reductions in funding particularly from major sources. The charity continues to seek alternative sources of funding including funding from individual donations and grants from trusts. In addition, the charity has reviewed income generating activities such as the delivery of our counselling and marriage preparation services and has put measures in place to improve average donation/fee levels.

Another identified risk is a lack of volunteers to carry out the essential work of Marriage Care. The charity continues to actively seek volunteers for all aspects of its work, particularly through the Certificate in Relationship Counselling course. Training and Continuing Professional Development is available to all volunteers.

A further identified risk is the loss of key staff. This is reviewed by the Remuneration Committee and notice periods in contracts of employment are considered sufficient to allow the charity to employ suitable replacements.

Reserves policy and general fund

The Board conducts an annual review of the reserves policy. This includes a review of the reasons for holding reserves which include:

The Board considers that holding reserves equivalent to three months’ expenditure would enable any further restructuring of the charity to take place. For the forthcoming year, this will be based on three months’ average expenditure across 2022/23 and 2023/24. At 31 March 2022, the reserves held were equal to the unrestricted general fund balance of £240,553. This is £93,877 higher than the target of £146,676 that was set last year.

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Trustees’ report 31 March 2022

Risk management and specific policies (continued)

Reserves policy and general fund (continued)

For the year ending 31 March 2023, the Board has set a free reserves' target of £151,814. The budget indicates a reserve of between £104,760 and £214,127 at 31 March 2023. The Board is continuing to seek further funding from Trusts as well as looking for improvements in the income derived from services.

The Board is also continuing to review the cost base for the charity and recognises that it may be necessary to make further cost reductions.

Investment policy

The Memorandum of Association prescribes the investment powers of the Trustees as follows:

“To deposit or invest funds in any manner (but to invest only after obtaining advice from a financial expert and having regard to the suitability of investments and the need for diversification).”

There is further power to delegate (subject to certain conditions) the management of investments to a financial expert and to arrange for investments to be held by a nominee.

Currently a portion of the charity’s cash balances are invested in a CCLA cash fund (COIF Charities Deposit Fund). Following a reduction in government funding, it was decided to keep these funds available at short notice to support our working capital requirements, though earning a low rate of return.

The CCLA cash fund delivered an income return of £105 for the year 2021/22 (2020/21 - £110). The balance held at 31 March 2022 was £135,209 (31 March 2021 - £135,151)

A revised investment policy will be prepared when the charity is able to invest for the medium/long term.

Fundraising policy

The charity aims to achieve best practice in the way in which it communicates with members and other supporters. It takes care with both the tone of its communications and the accuracy of its data to minimise the pressures on supporters. The charity applies best practice to protect service users’ and members’ data and never sells data, it never swaps data, and ensures that its communication preferences can be changed at any time. The charity has employed the services of a freelance fundraising consultant with particular experience of fundraising for Catholic charities. This has proved to be a successful model for the charity in reducing costs and improving effectiveness. The charity undertakes to react to and investigate any complaints regarding its fundraising activities and to learn from them and improve its service. The charity is registered with the Fundraising Regulator and undertakes to abide by the Fundraising Code of Practice. It has received no complaints about its fundraising activities during 2021/22.

15

Trustees’ report 31 March 2022

Financial review

Summary

The charity’s statement of financial activities shows an overall net increase in funds of £6,158 for the year (2021 – decrease of £19,013). Total funds carried forward at 31 March 2022 were £273,637 compared to £267,479 at the end of the previous year.

Income

Income for the year was £525,496 compared to £507,580 in 2021.

Income from marriage preparation fees were higher this year as we have been able to offer a full twelve months’ programme of Preparing Together webcam courses. However, donations from our clients for counselling were lower as we have experienced a decline in the volume of donations made. The net effect of this is an overall increase of 23% in service income. Grant income from a number of Trusts and Foundations and also to a lesser extent furlough funding have helped to boost our income and we are grateful to all those who have contributed to funding our work. During the year ended 31 March 2022, the charity earned additional grant income of £97,940, the application of which is restricted to specific purposes as detailed in note 14 to the accounts. All of this income has been utilised during 2021/22 and so there are no restricted funds carried forward at 31 March 2022.

Expenditure

Expenditure for the year was £519,338 compared to £526,593 in 2021. Further significant savings were made in costs incurred at local centres due to the suspension of face-to-face services and also in travel costs for the National Support Team. The budget continues to be carefully managed to ensure that these savings are maximised.

Funds

The net surplus of £6,158 is equal to the net increase in funds, which now amount to £273,637 (2021 - £267,479).

£33,085 (2021 - £43,382) represents the carrying value of the charity’s intangible fixed assets. This balance has been separated from the charity’s general unrestricted funds in recognition of the fact that the associated assets are necessary towards the delivery of the charity’s objectives and cannot, therefore, be realised to meet day-to-day needs.

The charity’s unrestricted general fund, i.e. its free reserves, totalled £240,553 at the year-end date (2021 - £224,097).

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Trustees’ report 31 March 2022

Financial review (continued)

Assessment of going concern

Prior to the pandemic, the loss of government funding had already turned the Board’s attention to considering plans for restructuring to reduce fixed costs and grow additional income. The Board began the 2019/20 financial year with a two-year turnaround strategy which included a planned and sizeable use of reserves during 2020/21 leading to breakeven by March 2022. The pandemic brought an abrupt end to those plans and disrupted the provision of our face-to-face services for both our marriage preparation and counselling clients.

The planned breakeven position was however still achieved in that timeframe. This was due to our ability to respond and adapt relatively quickly through the introduction of webcam counselling, which had in any case been included in our plans for the future. Where we had to cancel our Preparing Together courses we were able to offer our FOCCUS© provision via webcam as an alternative. Additionally, we trialled a webcam version of our group marriage preparation course – Preparing Together Anywhere – which launched in the autumn of 2020. This is now fully embedded into our service offer and will continue to be offered alongside face-to-face services which we have now begun to resume since March 2022.

The blended offer of both webcam, digital and in-person services has been built into our budget for 2022/23 and the following two years and so the reserves policy target detailed on pages 14/15 already reflects the forecast position at 31[st] March 2023. The budget for 2022/23 forecasts a deficit of just over £100,000 and so it is expected that both cash balances and reserves will fall by this same amount from those held at the beginning of the year. A Bounce Back Loan of £50,000 was secured from the bank in July 2020 to support our cashflow and, as the financing cost of this is relatively low, this is being used to support our operational requirements.

Work continues on fundraising to secure future streams of income to support our service provision for which demand is anticipated to rise. The damage to family relationships during the lockdown and the gradual lifting of restrictions allowing weddings to take place will both result in increased activity in our market. In support of this we have recently trained new volunteers in our Diploma in Relationship Counselling, and this continues with our Certificate in Relationship Counselling, both of which will increase our counsellor numbers. Similarly, we have trained marriage preparation facilitators to deliver our courses via webcam.

The volunteer members involved in the delivery of services and the provision of training, supervision and management act as a strong bulwark against some of the most challenging financial crises the organisation has faced over its 75-year history. The free gift of their time is ultimately independent of financial fluctuations, giving the charity the time and resilience needed to adjust levels of central support spending as required and continue operating as a going concern, even in the long shadow of a pandemic.

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Trustees’ report 31 March 2022

Financial review (continued)

Assessment of going concern (continued)

Management accounts, cashflow and revised budgets are all reviewed monthly by the Board, the expected break-even position at the current time having been anticipated and agreed by the Board alongside the budget for future years. This is in line with our plans for resolving the funding gap and rebuilding the reserves. As a result, the Board of Trustees is unreservedly of the opinion that the charity continues to be a going concern.

Volunteers gross value added

Most recent Office for National Statistics (ONS) data suggests an estimated 28 million people in England have volunteered in any way in the last 12 months, and 41% (approximately 19 million people) at least once a month.

Marriage Care’s services and the provision of training, supervision and management are provided by a team of dedicated and professionally trained volunteers. The commitment of our volunteers goes well beyond the national average of once a month and accounts for a significant in-kind contribution amounting to an estimated £1,547,530 per annum.

Volunteer role
A. Total
number of
volunteers
B.Average
hours per
week per
volunteer
C.Weeks
worked
peryear
D.A x B x C
= Total
volunteer
hours
E.Hourly
wage
rate (£)
F.D x E
= Total
volunteer
value (£)		 Volunteer role
A. Total
number of
volunteers
B.Average
hours per
week per
volunteer
C.Weeks
worked
peryear
D.A x B x C
= Total
volunteer
hours
E.Hourly
wage
rate (£)
F.D x E
= Total
volunteer
value (£)		 Volunteer role
A. Total
number of
volunteers
B.Average
hours per
week per
volunteer
C.Weeks
worked
peryear
D.A x B x C
= Total
volunteer
hours
E.Hourly
wage
rate (£)
F.D x E
= Total
volunteer
value (£)
Marriage
Preparation
practitioner
Counselling
practitioner
Support/Co-
ordination		 249
1.54
42
16,105
£29.97
£482,667
95
6.51
42
25,975
£29.97
£778,470
146
2.40
42
14,717
£19.46
£286,393
490
56,797
£1,547,530
£1,547,530

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Trustees’ report 31 March 2022

Legal structure and governance

Governance

The Board of Trustees is responsible for the overall governance of the charity. All Trustees give up their time freely and £nil remuneration was paid to Trustees in the year, (2021: £nil).

The minimum number of Trustees at any time is five and the maximum is twenty and the Trustees shall be the only Members. The Trustees are appointed by a resolution of the Board and shall be appointed to serve for a fixed term of no more than a period of three years, at the end of which they shall retire. At the end of the first term a second term of up to three years may be offered subject to the needs of the Board. In exceptional circumstances, where a third term appointment serves the needs of the Board, an offer of a third appointment of up to three years may be made. No Trustee shall serve for more than nine consecutive years unless the Trustees consider it would be in the best interests of the Charity for a particular Trustee to continue to serve beyond that period and that Trustee is reappointed in accordance with the Articles. Nigel Dorning is serving a fourth, three-year term following a board skills audit and a rigorous trustee recruitment process that identified a continuing need for his financial experience and expertise. Trustees are chosen on the basis of their knowledge and experience and to meet any skills gap identified by a skills audit. The President has the power to nominate someone to serve as his representative and Trustee.

All new Trustees receive direct support from the Chair of the Board and the Chief Executive as well as meeting senior staff to help them understand their role and responsibilities. Trustees are encouraged to attend all internal conferences and events to ensure that they are familiar with the activities of the charity. Trustees are also encouraged to further understand their responsibilities as Trustees and the publications produced by the Charity Commission are discussed regularly at Board Meetings.

Details of the President and Trustees are set out on page 44.

Trustees

The Board meets at least nine times each year. Trustees receive comprehensive reports on all aspects of the charity’s affairs in preparation for these meetings. Trustees meet from time to time more informally with the management team to work on specific areas of development. Senior management may also seek advice from Trustees with specific skill sets although any decisions remain with the officer concerned. The Trustees delegate the exercise of certain powers in connection with the administration and management of the charity to the Finance and Audit Committee, Remuneration Committee and the Chief Executive.

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Trustees’ report 31 March 2022

Legal structure and governance (continued)

Trustees (continued)

During the year ended 31 March 2022, trustees attended the following Board meetings:

Name Date of Trustee
Appointment &
Role		 29-
04-
21		 25-
05-
21		 24-
06-
21		 22-
07-
21		 28-
10-
21		 25-
11-
21		 27-
01-
22		 24-
02-
22		 24-
03-
22
Deacon Roger
Carr-Jones		 16-10-19
Chair – Appointed
23-01-20		 ✔ ✔ X ✔ ✔ ✔ ✔ ✔ ✔
Mrs Sheila Don 08-10-15
Chair of Finance
and Audit
Committee		 ✔ ✔ ✔ ✔ ✔ X X ✔ ✔
Mr Nigel
Dorning		 01-04-11
Finance and Audit
Committee member		 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Mrs Annie
Dunster		 06-12-18 X X X ✔ ✔ ✔ ✔ ✔ X
Mrs Susan
Hayman		 03-03-20 X ✔ ✔ ✔ ✔ X ✔ ✔ ✔
Ms Catherine
MacFarlane		 03-03-20 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Mrs Maureen
Papé		 03-03-20 ✔ X ✔ ✔ X ✔ ✔ ✔ ✔
Mrs Glenda
Spencer		 08-10-15 ✔ ✔ ✔ X X ✔ ✔ ✔ ✔
Mrs Clare
Watkins		 25-02-14 X ✔ X ✔ ✔ ✔ X ✔ ✔
Mrs Denise
Wilkinson		 03-03-20 ✔ ✔ ✔ X ✔ ✔ ✔ X ✔

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Trustees’ report 31 March 2022

Legal structure and governance (continued)

Finance and Audit Committee

The Finance and Audit Committee comprises a minimum of three, a maximum of five Trustees and a maximum of two independent co-opted members. The Finance and Audit Committee meets at least five times each year. The Committee considers the annual budget, regular financial reports, the annual report and financial statements, the investment strategy, investment performance and any other financial matters. The Committee makes recommendations to the Trustees at Board Meetings.

Remuneration Committee

The Remuneration Committee comprises between three and five Trustees and is chaired by the Chair of the Board. The Remuneration Committee meets by teleconference and when necessary face-to-face to consider all matters relating to the remuneration of employees. The Committee acts under delegated authority from the Board. Decisions at Committee meetings must be unanimous. If the Committee is unable to reach a unanimous decision the matter is referred to the Board for decision.

Chief Executive

The Chief Executive is responsible for the day-to-day running of the charity and for implementing the policies agreed by the Board. The Chief Executive is supported by a Senior Leadership Team. An administration team also supports the Chief Executive, the Senior Leadership Team and the Centres helping with training, financial and administrative issues and runs a national appointments service on behalf of most Centres.

The names of the Executive Team and external advisors are set out on pages 44-45.

Centre Management

All Centres are managed independently and led by a volunteer Centre Coordinator who reports to the Chief Executive. Each Centre’s team meets regularly to co-ordinate its work; share best practice and reflect on meeting local needs. For counsellors and marriage preparation facilitators, there are regular events to provide continuing professional development. All members of the charity (volunteers) are provided with support and training and have the opportunity to have input on the development of the charity through a variety of forums.

Key management personnel

The Trustees consider that they, together with the Executive Team, are the key management personnel of Catholic Marriage Care Limited. They are in charge of directing, controlling and managing the organisation on a day-to-day basis.

Trustees give of their time freely and no Trustee received remuneration in the year.

The pay of the Chief Executive and the Directors is reviewed annually in accordance with the Remuneration Policy. The Remuneration Committee benchmarks against pay levels in similar organisations and aims to set pay, subject to affordability, at the midpoint of the range paid for similar roles.

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Trustees’ report 31 March 2022

Legal structure and governance (continued)

Member and Employee Communication

Regular email and video communications are distributed to all volunteer members to alert them to major changes or developments, and to share events across the organisation. In addition, the members’ area of the website provides a useful mechanism for sharing information with the wider organisation on a range of more technical/internal matters.

Statement of Trustees’ responsibilities

The Trustees (who are also directors of Catholic Marriage Care Limited for the purposes of company law) are responsible for preparing the Trustees’ report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Trustees’ report 31 March 2022

Legal structure and governance (continued)

Statement of Trustees’ responsibilities (continued)

Each of the Trustees confirms that:

This confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The charity operates systems of internal control which are designed to provide reasonable assurance against material misstatement or loss. They include:

Signed on behalf of the Trustees:

Rev Roger Carr-Jones Chair

Approved by the Trustees on:

21[st] July 2022

23

Independent auditor’s report 31 March 2022

Independent auditor’s report to the members of Catholic Marriage Care Limited

Opinion

We have audited the financial statements of Catholic Marriage Care Limited (the ‘charitable company’) for the year ended 31 March 2022 which comprise the statement of financial activities, the balance sheet, and statement of cash flows, the principal accounting policies and notes to the financial statements. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

24

Independent auditor’s report 31 March 2022

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Annual Report and Financial Statements, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

25

Independent auditor’s report 31 March 2022

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement, the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

26

Independent auditor’s report 31 March 2022

Auditor’s responsibilities for the audit of the financial statements (continued)

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify noncompliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Gumayel Miah (Senior Statutory Auditor) For and on behalf of Buzzacott LLP, Statutory Auditor 130 Wood Street London EC2V 6DL

Date: 3rd August 2022

27

Statement of financial activities Year to 31 March 2022

financial activitiesYear to 31 March 2022
Notes

Un-
restricted
funds
£



Restricted
funds
£


Total
2022
funds
£



Un-
restricted
Funds
£



Restricted
funds
£


Total
2021
funds
£
Income and expenditure
Income from:
Donations and legacies
1
Interest receivable
2
Charitable activities
3
. Counselling and training
. Marriage preparation
Total income
Expenditure on:
Raising funds
4
Charitable activities
5
. Counselling and training
. Marriage preparation
Total expenditure
Net income (expenditure)
and net movement in funds
7

Reconciliation of funds

Balances brought forward at 1
April 2021
Balances carried forward at 31
March 2022
89,371

105

116,314
221,766

97,350

—

590

—


186,721

105


116,904

221,766

178,003

110


147,730

126,762
54,975

—

—

—
232,978

110

147,730

126,762
427,556
97,940
525,496
452,605
54,975
507,580

45,392

202,106
173,900
—

87,467

10,473


45,392


289,573

184,373


50,158


239,586

173,750
—

52,373

10,726
50,158

291,959

184,476
421,398
97,940
519,338
463,494
63,099
526,593

6,158


267,479
—

—

6,158

267,479

(10,889)

278,368
(8,124)

8,124
(19,013)

286,492
273,637
—
273,637
267,479
—
267,479

All recognised gains and losses are included in the above statement of financial activities.

All of the charity’s activities derived from continuing operations during the above two financial periods.

28

Balance sheet 31 March 2022

Notes
2022
£		 2021
£
Fixed assets

Intangible fixed assets
9
Current assets
Debtors
10
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due
within one year
11
Net current assets
Total assets less current liabilities
Non-current liabilities
Creditors: amounts falling due
after more than one year
12
Total net assets
The funds of the charity:
Unrestricted funds
. General fund
. Fixed assets fund
13
Restricted funds
14


33,084		 43,382



37,976
336,967		 22,307
325,965
374,943



(100,368)
 348,272
(80,486)
274,575 267,786

307,659




(34,022)
 311,168
(43,689)
273,637 267,479



240,553

33,084

—		 224,097
43,382

—
273,637 267,479

Approved by the Trustees of Catholic Marriage Care Limited (Company Registration No. 00417528 (England and Wales)) and signed on their behalf by:

Rev Roger Carr-Jones Chair

Approved on: 21[st] July 2022

29

Statement of cash flows Year to 31 March 2022

Notes
2022
£		 2021
£
Cash flows from operating activities:
Net cash provided by (used in) operating activities
A
Cash flows from investing activities:
Investment income and interest received
Purchase of intangible and tangible fixed assets
Net cash used in investing activities
Cash flows from financing activities:
Cash inflows from new borrowings
Repayment of loans
Net cash (used in) provided by financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 April 2021
B
Cash and cash equivalents at 31 March 2022
B

28,966		 18,156


104
**(11,757) **		 110
(11,512)
**(11,653) ** (11,402)


—
**(6,311) **		 50,000
—
**(6,311) ** 50,000

11,002


325,965
 56,754
269,211

336,967		 325,965
Notes to the statement of cash flows for the year to 31 March
A
B		 Reconciliation of net expenditure to net cash flow from operating activities
2022
£
2021
£
Net income/expenditure (as per the statement of financial
activities)
6,158
(19,013)
Adjustments for:
Amortisation charge
22,055
27,744
Interest receivable
(105)
(110)
(Increase) decrease in debtors
(15,669)
23,315
Increase (decrease) in creditors
16,527
(13,780)
Net cashprovided by operating activities
28,966
18,156
Analysis of cash and cash equivalents
2022
£
2021
£
Total cash and cash equivalents:Cash at bank and in hand
336,967
325,965		 Reconciliation of net expenditure to net cash flow from operating activities
2022
£
2021
£
Net income/expenditure (as per the statement of financial
activities)
6,158
(19,013)
Adjustments for:
Amortisation charge
22,055
27,744
Interest receivable
(105)
(110)
(Increase) decrease in debtors
(15,669)
23,315
Increase (decrease) in creditors
16,527
(13,780)
Net cashprovided by operating activities
28,966
18,156
Analysis of cash and cash equivalents
2022
£
2021
£
Total cash and cash equivalents:Cash at bank and in hand
336,967
325,965		 Reconciliation of net expenditure to net cash flow from operating activities
2022
£
2021
£
Net income/expenditure (as per the statement of financial
activities)
6,158
(19,013)
Adjustments for:
Amortisation charge
22,055
27,744
Interest receivable
(105)
(110)
(Increase) decrease in debtors
(15,669)
23,315
Increase (decrease) in creditors
16,527
(13,780)
Net cashprovided by operating activities
28,966
18,156
Analysis of cash and cash equivalents
2022
£
2021
£
Total cash and cash equivalents:Cash at bank and in hand
336,967
325,965
Net income/expenditure (as per the statement of financial
activities)
Adjustments for:
Amortisation charge
Interest receivable
(Increase) decrease in debtors
Increase (decrease) in creditors
Net cashprovided by operating activities		 6,158
22,055
(105)
(15,669)
16,527		 (19,013)
27,744
(110)
23,315
(13,780)
28,966 18,156
Analysis of cash and cash equivalents 2022
£		 2021
£
Total cash and cash equivalents:Cash at bank and in hand 336,967 325,965

30

Statement of cash flows Year to 31 March 2022

C Analysis of changes in net debt

Analysis of changes in net debt
At 1 April
2021
£		 Cash
flows
£
Other non
cash
movement
£		 At 31
March
2022
£
Cash at bank and in hand
Loans falling due within one year
Loans falling due after more than one year
Total debt
Total net debt		 325,965
(6,311)
(43,689)		 11,002
6,311
—		 —
(9,667)
9,667		 336,967
(9,667)
(34,022)
(50,000) 6,311 — (43,689)
275,965 17,313 — 293,278

31

Principal accounting policies 31 March 2022

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are laid out below.

Basis of preparation

These financial statements have been prepared for the year to 31 March 2022 with comparative information provided in respect to the year to 31 March 2021.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these financial statements.

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 Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (Charities SORP FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The charity constitutes a public benefit entity as defined by FRS 102.

The accounts are presented in sterling and are rounded to the nearest pound.

Critical accounting estimates and areas of judgement

Preparation of the financial statements requires the Trustees and management to make significant judgements and estimates.

The items in the financial statements where these judgements and estimates have been made include:

Assessment of going concern

The Trustees have assessed whether the use of the going concern assumption is appropriate in preparing these financial statements. The Trustees have made this assessment in respect to a period of at least one year from the date of approval of these financial statements.

32

Principal accounting policies 31 March 2022

Assessment of going concern (continued)

The charity continues to grow new sources of income from trusts and foundations and has employed the services of a fundraising consultant with particular experience of fundraising for Catholic charities. This has proved to be a successful model for the charity, and it is hoped to build on this over the coming year. Expenditure continues to be monitored closely, especially following the economic and other disruption caused by the Covid-19 pandemic. Detailed financial projections have been drawn up and these are reviewed monthly to ensure that the financial position of the charity is safeguarded. The expected break-even position at the current time has been anticipated and agreed by the Board alongside the budget for future years. This is in line with our plans for resolving the funding gap and rebuilding the reserves. As a result, the Board of Trustees is unreservedly of the opinion that the business continues to be a going concern.

Income

Income is recognised in the period in which the charity has entitlement to the income, the amount of income can be measured reliably and it is probable that the income will be received. Income is deferred only when the charity has to fulfil certain conditions before becoming entitled to it or where the donor or funder has specified that the income is to be expended in a future accounting period.

Income comprises donations, legacies, investment income, interest receivable and contractual and voluntary income in respect to the charity’s principal activities of providing counselling and training and marriage preparation.

Donations, are recognised when the charity has confirmation of both the amount and settlement date. In the event of donations pledged but not received, the amount is accrued for where the receipt is considered probable. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title of the asset having being transferred to the charity.

In accordance with the Charities SORP FRS 102 volunteer time is not recognised.

Investment income is recognised once the dividend has been declared and notification has been received of the dividend due.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

33

Principal accounting policies 31 March 2022

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure is included in the statement of financial activities when incurred.

Expenditure comprises the following:

Allocation of support and governance costs

Support costs represent indirect charitable expenditure. In order to carry out the primary purposes of the charity it is necessary to provide support in the form of personnel development, financial procedures, provision of office services and equipment and a suitable working environment. Support costs also include expenditure on governance i.e. the costs involving the public accountability of the charity (including audit costs) and costs in respect to its compliance with regulation and good practice. Support costs are principally allocated in the same proportion as the National Support Team staff costs.

Intangible fixed assets

All assets costing in excess of £5,000 and with an expected useful life exceeding one year are capitalised.

Amortisation is provided at the following annual rate in order to write off each asset over its estimated useful life:

 Computer software 20% on a straight line basis

Debtors

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid.

Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment.

34

Principal accounting policies 31 March 2022

Creditors and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

Fund structure

Restricted funds represent grants, donations and legacies receivable where the donor requires the monies to be applied for specific purposes.

The fixed assets fund comprises the net book value of charity’s fixed assets, the existence of which is fundamental to the charity being able to perform its charitable work and thereby achieve its charitable objectives. The value represented by such assets should not be regarded, therefore, as realisable.

The general fund represents unrestricted funds that have not been set aside for specific purposes. It is available for use in furthering the objectives of the charity and managing the risks to which the charity is exposed.

Leased assets

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the statement of financial activities on a straight line basis over the lease term.

Pension costs

Contributions to employees’ personal pension schemes are debited to the statement of financial activities in the year in which they are payable to the relevant schemes.

35

Notes to the financial statements 31 March 2022

1 Income from donations and legacies

Unrestricted
funds
£		 Restricted
funds
£		 2022
Total
funds
£		 Unrestricted
funds
£		 Restricted
funds
£		 2021
Total
funds
£
Church grants
Other grants
Coronavirus Job
Retention Scheme grant
Other donations		 32,113
24,950
10,833
21,475
76,400

20,950

—

—		 108,513
45,900
10,833
21,475		 35,350
59,919
47,393
35,341
31,825

23,150

—

—		 67,175
83,069
47,393
35,341
89,371
97,350		 186,721 178,003
54,975		 232,978

2 Interest receivable

Interest receivable
Unrestricted
funds
£		 Restricted
funds
£		 2022
Total
funds
£		 Unrestricted
funds
£		 Restricted
funds
£		 2021
Total
funds
£
Deposit interest 105
—		 105 110
—		 110

3 Income from charitable activities

Unrestricted
funds
£		 Restricted
funds
£		 2022
Total
funds
£		 Unrestricted
funds
£		 Restricted
funds
£		 2021
Total
funds
£
Counselling and training
Relationship support
services for couples
experiencing difficulties
. Client contributions
Marriage preparation
Relationship support
services, universal
preventative support
. Client contributions		 116,314
590		 116,904 147,730
—		 147,730
116,314
590		 116,904 147,730
—		 147,730
221,766
—		 221,766 126,762
—		 126,762
221,766
—		 221,766 126,762
—		 126,762
338,080
590		 338,670 274,492
—		 274,492

4 Expenditure on raising funds

Unrestricted
funds
£		 Restricted
funds
£		 2022
Total
funds
£		 Unrestricted
funds
£		 Restricted
funds
£		 2021
Total
funds
£
Fundraising staff costs
(note 8)
Fundraising and publicity
direct costs
Allocated support costs
(note 6)		 21,719

12,363
11,310		 —
—
—		 21,719
12,363
11,310		 24,117
12,977
13,064
—

—

—		 24,117
12,977
13,064
45,392 — 45,392 50,158
—		 50,158

36

Notes to the financial statements 31 March 2022

5 Expenditure on charitable activities

Unrestricted
funds
£		 Restricted
funds
£		 2022
Total
funds
£		 Unrestricted
funds
£		 Restricted
funds
£		 2021
Total
funds
£
Counselling and
training
Staff costs (note 8)
Other direct costs
Allocated support costs
(note 6)
Marriage preparation
Staff costs (note 8)
Other direct costs
Allocated support costs
(note 6)		 102,793
47,338
51,975		 52,694
33,216
1,557		 155,487
80,554
53,532		 120,688
59,259
59,639
35,292

11,346

5,735		 155,980
70,605
65,374
202,106 87,467 289,573 239,586
52,373		 291,959
102,688
19,105
52,107		 2,100
7,003
1,370		 104,788
26,108
53,477		 100,813
20,960
51,977
3,918

4,177

2,631		 104,731
25,137
54,608
173,900 10,473 184,373 173,750
10,726		 184,476
376,005 97,940 473,946 413,336
63,099		 476,435

6 Support costs

Support costs
Total
2022
£		 Total
2021
£
Staff costs (note 8)
Insurance
Legal and professional costs
Central overheads
Amortisation
Meeting costs
Auditor’s remuneration
Other direct costs		 48,384
3,957
3,000
27,955
22,055
148
11,800
1,020		 37,088
5,289
3,000
47,519
27,744
(194)
12,600
—
118,319 133,046

Support costs are allocated in proportion to Staff and Other Direct Costs to the following expenditure categories:

Total
2022
£		 Total
2021
£
Raising funds
Charitable activities
. Counselling and training
. Marriage preparation		 11,310
53,532
53,477		 13,064
65,374
54,608
118,319 133,046

37

Notes to the financial statements 31 March 2022

7 Net expenditure and net movement in funds

This is stated after charging:

Net expenditure and net movement in funds
This is stated after charging:
Total
2022
£		 Total
2021
£
Staff costs (note 8)
Auditor’s remuneration
. Audit
Amortisation charge
Operatinglease rentals		 330,378
11,800
22,055
—		 321,915
12,600
27,744
381

8 Staff costs, Trustees’ remuneration and expenses

Staff costs

Staff costs
2022
£		 2021
£
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Other pension costs
Redundancy costs		 299,411
18,083
12,884
—		 286,973
20,415
13,355
1,172
330,378 321,915

During the year, Marriage Care made pension contributions of 5% of gross pay into an autoenrolment scheme with Aviva for employees who had elected not to opt out of the scheme.

2022
£		 2021
£
Staff costs per function were as follows:
Raising funds
Charitable activities
. Counselling and training
. Marriage preparation
. Support		 21,719
155,487
104,788
48,384		 24,117
155,980
104,730
37,088
330,378 321,915

The average number of employees during the year based on both a headcount and a full time equivalent (FTE) basis was as follows:

2022
Headcount		 2021
Headcount		 2022
FTE		 2021
FTE
Staff numbers 14 14 8 9

The number of employees whose remuneration (including taxable benefits but excluding employer’s pension contributions) was £60,000 or more were as follows:

2022
Number		 2021
Number
Between £60,001 - £70,000
Between £70,001 - £80,000		 —
1		 1
—

38

Notes to the financial statements 31 March 2022

8 Staff costs, Trustees’ remuneration and expenses (continued)

The change in salary banding noted here reflects a return from 4 days per week to full-time contractual hours with effect from 1st November 2021, as approved by the Trustees, there having been no increase in gross salary. Total amounts payable to key management personnel were £138,233 (2021 - £130,416). The key management personnel comprise the Trustees and the Executive Team. Only the Executive Team are remunerated. No Trustee received any remuneration in respect of their services during the year (2021 - £nil). Two trustees were reimbursed £163 for personal travelling and subsistence expenses (2021 - £nil).

9 Intangible fixed assets

Intangible fixed assets
Computer
software
£
Cost
At 1 April 2021
Additions
At 31 March 2022
Amortisation
At 1 April 2021
Charge for year
At 31 March 2022
Net book values
At 31 March 2022
At 31 March 2021		 210,264
11,757
222,021
166,882
22,055
188,937
33,084
43,382

10 Debtors

Debtors
2022
£
31,314
6,662
37,976		 2021
£
Prepayments
Other debtors		 16,510
5,797
22,307

11 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2022
£
9,818
21,024
40,445
5,882
13,533
9,666
100,368		 2021
£
Social security and other taxes
Expense creditors
Marriage preparation fees in advance
Other creditors
Accruals
Bounce Back loan (note 12)		 7,768
6,422
30,610
6,587
22,788
6,311
80,486

39

Notes to the financial statements 31 March 2022

12 Creditors: amounts falling due after more than one year

Creditors: amounts falling due after more than one year
2022
£		 2021
£
Bounce Back loan(see below) 34,022 43,689
2022
£		 2021
£
Amounts payable:
. Within one year
. In one to two years
. In two to five years		 9,667 6,311
9,911
24,111		 9,666
34,023
34,022 43,689
43,689 50,000

During the year ended 31 March 2021, the charity successfully applied for a £50,000 loan facility with the Royal Bank of Scotland under the Government backed Bounce Back Loan Scheme (BBLS). The loan was drawn down in full on 1 July 2020.

The charity has now begun to make monthly loan repayments of £887.37 with effect from August 2021 and interest accrues daily on the outstanding balance at a fixed rate of 2.5% per annum. Interest of £787.46 has been charged during 2021/22 and the loan will be fully repaid by 31 July 2026.

13 Fixed assets fund

2022
£
43,382
(10,298)
33,084		 2021
£
59,613
(16,231)
43,382
At 1 April 2021
Net movement in the year
At 31 March 2022

The fixed assets fund represents the net book value of the charity’s intangible fixed assets. A decision was made to separate this fund from the general funds of the charity in recognition of the fact that the assets are essential to the day-to-day work of the charity and as such their value should not be regarded as funds that would be realisable with ease, in order to meet future contingencies.

40

Notes to the financial statements 31 March 2022

14 Restricted funds

At 1
April
2021
£		 Income
£		 Expenditure
£		 At 31
March
2022
£
Westminster Cardinal’s Lenten Appeal grant
fund 2019-22
29thMay 1961 Charitable
Trust
Westminster Cardinal’s Lenten Appeal
REFOCCUS grant fund
Fiftyfour Two Foundation Grant fund
Westminster Cardinal’s Lenten Appeal grant
fund 2021-24
Charlotte Marshall Charitable Trust
Certificate in Relationship Counselling
Trainee Donations
Archdiocese of Cardiff
Other Charitable Trust grants – detailed
below		 —
—
—
—
—
—
—
—
—		 27,075
5,000
3,040
2,500
40,885
2,150
590
5,400
11,300		 (27,075)
(5,000)
(3,040)
(2,500)
(40,885)
(2,150)
(590)
(5,400)
(11,300)		 —
—
—
—
—
—
—
—
—
— 97,940 (97,940) —
At 1
April
2020
£
—
—
3,124
5,000
—
—
—
8,124		 Income
£
27,075
5,000
4,750
—
15,850
1,800
500
54,975		 Expenditure
£
(27,075)
(5,000)
(7,874)
(5,000)
(15,850)
(1,800)
(500)
(63,099)		 At 31
March
2021
£
—
—
—
—
—
—
—
—
Westminster Cardinal’s Lenten Appeal grant
fund
29thMay 1961 Charitable
Trust
Westminster Cardinal’s Lenten Appeal
REFOCCUS grant fund
Fiftyfour Two Foundation Grant fund
AllChurches Trust
Fowler, Smith & Jones Trust
Oakdale Trust

41

Notes to the financial statements 31 March 2022

14 Restricted funds (continued)

The Westminster Cardinal’s Lenten Appeal grant fund 2021-24 represents the first year of funding for a 4-year programme to recruit and train twelve new volunteer relationship counsellors for Westminster to help struggling couples thrive in their relationships once more.

The Charlotte Marshall Charitable Trust funding of £2,150 represents funding specific to the purchase of a hi-specification laptop and monitor to be used for counsellor training sessions which will help to address the increasing numbers of counselling clients joining our waiting list.

Certificate in Relationship Counselling Trainee Donations represent contributions to the costs of providing course facilities and resources.

The Archdiocese of Cardiff funding of £5,400 represents the cost of training 3 new relationship counsellors to increase counselling capacity in this Archdiocese.

Other Charitable Trust grants were provided to support counselling and family life services and counsellor training as follows:

42

Notes to the financial statements 31 March 2022

15 Analysis of net assets between funds

Analysis of net assets between funds
Restricted
funds
£		 Unrestricted funds Total
2022
£
General
fund
£		 Fixed
assets
fund
£
Fund balances at 31 March 2022
were represented by:
Intangible fixed assets
Current assets
Creditors: amounts falling due within one year
Creditors: amounts falling due after more than one
year
Total net assets		 —
—
—
—		 —
374,943
(100,368)
(34,022)		 33,084
—
—
—		 33,084
374,943
(100,368)
(34,022)
— 240,553 33,084 273,637
Restricted
funds
£		 Unrestricted funds Total
2021
£
General
fund
£		 Fixed
assets
fund
£
Fund balances at 31 March 2021
were represented by:
Intangible fixed assets
Current assets
Creditors: amounts falling due within one year
Creditors: amounts falling due after more than one
year
Total net assets		 —
—
—
—		 —
348,272
(80,486)
(43,689)		 43,382
—
—
—		 43,382
348,272
(80,486)
(43,689)
— 224,097 43,382 267,479

16 Taxation

Catholic Marriage Care Limited is a registered charity and, therefore, is not liable to income tax or corporation tax on income or gains derived from its charitable activities, as they fall within the various exemptions available to registered charities.

17 Members’ liability

In the event of the charity being wound up during the period of membership, or within the year following, company members are required to contribute an amount not exceeding £1.

18 Related party transactions

During the year ended 31 March 2022, £1,181 of unrestricted donations were received from the charity’s trustees (2021: £1,236). Some of the charity’s trustees act as volunteers providing services to the beneficiaries of the charity but receive no payments for such services (2021– no payments).

Details concerning out-of-pocket expenses reimbursed to the charity trustees are provided within note 8 to the financial statements.

There were no other related party transactions requiring disclosure during the financial year (2021 – none).

43

Reference and administrative information 31 March 2022

President His Eminence Cardinal Vincent Nichols, Archbishop of Westminster

National Chaplain Rev Mehall Lowry

Trustees Rev Roger Carr-Jones – Chair & President’s Nominee Sheila Don Nigel Dorning Annie Dunster Susan Hayman Catherine MacFarlane Maureen Papé Glenda Spencer Dr Clare Watkins Denise Wilkinson Company secretary Mark Molden Finance and Audit Committee Sheila Don – Chair Nigel Dorning Rev Roger Carr-Jones Remuneration Committee Rev Roger Carr-Jones – Chair Sheila Don Catherine MacFarlane Chief Executive Mark Molden Director of Relationship Support Jenny Porter Registered Office Huntingdon House 278 Huntingdon Street Nottingham NG1 3LY Telephone +44115 993 4255 e-mail info@marriagecare.org.uk Website www.marriagecare.org.uk @Marriage_Care Marriage Care company/marriage-care Company registration number 00417528 (England and Wales)

44

Reference and administrative information 31 March 2022

Charity registration number 218159

Auditor Buzzacott LLP 130 Wood Street London EC2V 6DL Principal Bankers Royal Bank of Scotland plc Wigan Branch 38 Market Place Wigan WN1 1PJ Legal Advisers Keelys LLP 28 Dam Street Lichfield WS13 6AA

45