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2024-03-31-accounts

Charity registration number 218159

Company registration number 00417528 (England and Wales)

CATHOLIC MARRIAGE CARE LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

CATHOLIC MARRIAGE CARE LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

President His Eminence Cardinal V Nichols, Archbishop of Westminster
National Chaplain Rev M Lowry
Trustees Deacon R Carr-Jones
A Dunster
R Holmes
T Kramer (Appointed 23 May 2024)
A Toothe
D Wilkinson
M T Withanage
Secretary M Molden
Senior management M Molden Chief Executive
S Wainwright Head of Finance
F Watson Head of Marriage Preparation
& Enrichment
M Hayes Head of Relationship
Counselling
Finance and Audit Committee M T Withanage - Chair
T Kramer
Deacon R Carr-Jones
Remuneration Committee Deacon R Carr-Jones - Chair
M T Withanage
Charity number 218159
Company number 00417528
Registered office Huntingdon House
278 Huntingdon Street
Nottingham
NG1 3LY
Independent examiner Rogers Spencer
Newstead House
Pelham Road
Nottingham
NG5 1AP
Bankers Royal Bank of Scotland plc
Wigan Branch
38 Market Place
Wigan
WN1 1PJ
Legal Advisors Keelys LLP
28 Dam Street
Lichfield
WS13 6AA

CATHOLIC MARRIAGE CARE LIMITED

CONTENTS

Page
A word from our Chair 1 - 2
Trustees' report 3 - 16
Independent examiner's report 17
Statement of financial activities 18
Balance sheet 19
Statement of cash flows 20
Notes to the financial statements 21 - 33

CATHOLIC MARRIAGE CARE LIMITED

A WORD FROM OUR CHAIR

FOR THE YEAR ENDED 31 MARCH 2024

Some highlights for 2023/24

Counselling

83 active counsellors were able to offer 4,876 counselling sessions via face to face and webcam. They helped 802 new clients (373 couples and 56 individuals) delivering an average of 9 sessions per client. 90% of the clients who responded to our feedback requests said they were satisfied or very satisfied with the service and 81% said they would recommend us to friends or colleagues.

When asked 'what difference did counselling make?'

“A massive difference. It gave us the tools to communicate effectively, honestly and openly. It helped me personally to be more open and not afraid to show emotion and weakness. Honestly, without [our counsellor], we would still be stuck in the same downward spiral.”

“Absolutely brilliant [our counsellor] was a fantastic support to us both from day 1 as we are both troubled people but she didn't give up on us so thank you!”

“A huge difference. My husband does not like to talk or try to analyse a situation after it has happened to try and stop it from happening again. We both found out a lot about ourselves which has opened communication and made us stronger.”

“[our counsellor] was an absolutely fantastic counsellor and has, in no exaggeration, saved our marriage. Counselling has brought back our trust and communication in our marriage making us a better couple and parents overall”

Marriage Preparation

157 of our trained/trainee marriage preparation facilitators met 1,295 couples in-person or via webcam. 828 attended one of our 'Preparing Together' courses and 467 couples attended our facilitated FOCCUS© sessions. 94% of couples who responded to our feedback requests said they were satisfied or very satisfied with the service and 87% said they were likely or very likely to seek help should they run into difficulties in their relationship in the future.

“It was really useful to go through some of the 'fundamentals' of marriage and potentially conversations we may not have had due to the nature of busy lives - this allowed us a safe space and opportunity to have some of these discussions in more depth.”

“It gave us both an understanding of ways to communicate going forward. Gave me an opportunity to discuss and explore catholic beliefs in relation to our child. Gave us a platform to discuss the positive steps we’ve made in our relationship”

“As a couple we feel better prepared, excited and content about our upcoming wedding and our ability to work together to overcome problems that may arise in the future. [our faciliators] were very supportive, kind and welcoming and made us feel at ease.”

“Stronger confirmation of our love and celebrating the shared goals and ideas we have together. It was a great day to talk about our future goals, wants, hopes and dreams together. Also, allowed us to reflect on the vows and the sacrament of marriage too. It's made us even more excited for the future.”

I am pleased to introduce the 2023/2024 Annual Report and Financial Statements.

CATHOLIC MARRIAGE CARE LIMITED

A WORD FROM OUR CHAIR (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Those who founded Catholic Marriage Care (MC) nearly 80 years ago were like garden designers concerned with creating something that would outlive them. The plan for that original garden was bold and simple. It would be designed and planted in soil and conditions that were given rather than imported, which remains true to this day. Throughout our history MC has consistently worked within the changing landscape of society, which has meant, at times, being ready to change the format and design of our structure. Just as a well-designed garden has symmetry and structure, the same can be said of MC. Over the decades our model has been constantly reshaped by experience and instinct, so that we are adaptable to the changing conditions of society and changed circumstances.

It is rightly said that no garden outlives its designer. This insight underpins how MC is not restricted to a particular model and design. Throughout our long history, MC has adapted its design without ever losing sight that the couple relationship remains the centre piece of the garden design. Laying out the scheme of that first MC garden required finding new and innovative ways to meet the needs of the moment. Just as the war transformed the look of domestic gardens to focus on growing food, the design and form of married life and understanding the nature of relationships was being fundamentally reshaped. The once rigid pre-war design of married life, dependent upon structure and form, was shown to be inadequate. That conflict resulted in spouses becoming strangers. It was into that unfavourable environment that MC planted its garden of service.

Now 80 years on, we are responding as an organisation to the changes of the post-pandemic world, loss of traditional income sources and working in a political environment that is less supportive of marriage and family. This has meant, for the board, reappraising the way in which we provide our services, being willing to let go of familiar and favoured designs in order to cultivate new opportunities. This reshaping has involved considerable work to develop and rebuild our stakeholder engagement. This extends from engagement within the Catholic Church, through to identifying new income streams.

Just as a great garden is one that develops and changes over the years, MC has benefited from attracting a new crop of trustees, each of whom are bringing new skills and insights into the design of our work. As an organisation, we are also fortunate in attracting volunteers willing to help guide clients to weed the beds of their relationships and to provide nutrients and guides for couples getting married. It is a great source of pride that a number of our ‘gardeners’ have been tilling the soil of couple relationships for decades. They are a continual witness to our being focused as an organisation on meeting the needs of the present, celebrating past achievements and in not being afraid of change.

In a similar way, we are particularly proud of the new planting venture that has arisen with Accord, our sisterorganisation in Ireland. Here our relationship counselling trainers are transplanting their skills, expertise and experience of MC to nurture new gardens.

The MC Garden of services has evolved over time, changing its design and form, and consistently looking for new solutions when the ground seemed hard and unproductive. As a board, we reflect the broader attitude of our volunteers in being realistic of the challenges ahead, unafraid of getting our hands dirty and in helping our clients and couples to identify and select the right specimens to cultivate their patch of Eden. In addition, a small working group within MC has produced a well-received contribution, both in academic and ecclesial circles, to the synodal conversation within the Catholic Church, entitled ‘Love one Another – Pathways towards a Synodal Church in Mission’. MC as a movement and lay association continues to reflect deeply on the vocation of marriage based on our experience of accompanying couples since our inception in 1946.

We do not seek to create a perfect garden. And just as a good, or good enough, garden gives joy, so too does a good, or good enough, healthy marriage - acting as a gift of witness, with all its fragilities and daily exercise of promise keeping. The constants of any successful garden are adequate sunlight, irrigation, plant section and ongoing maintenance. It is the decision to create the garden and be willing to see its style and form evolve and change according to circumstances that matters most.

Deacon R Carr-Jones Chair of the Board of Trustees Date: 2 August 2024

CATHOLIC MARRIAGE CARE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their annual report and financial statements 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 financial statements and comply with the charity's governing document, the Companies Act 2006 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 UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

About Marriage Care

Catholic Marriage Care Limited (MC), 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, support, and relationship counselling services in the UK working through a network of virtual and physical Centres across England, Wales and Gibraltar and delivered by highly trained practitioners and support volunteers. Founded in 1946 as the Catholic Marriage Advisory Council it now provides marriage preparation, information, education and relationship counselling to thousands of people each year.

Marriage Care is a membership organisation and the Trustees from time to time shall be the only Members. 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 purpose (charitable objects)

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

Any other services whose purpose is to promote and support marriage and family life in accordance with the Church’s vision of marriage as a vocation of life and love.

Our vision

Our vision dares to hope for a society in which everyone can form and sustain healthy marriages and relationships.

We say this because we believe everyone should have the same opportunity to enjoy a healthy, dependable relationship - making a real difference to children’s life chances, to adult wellbeing and to the emotional and economic health of our society.

CATHOLIC MARRIAGE CARE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Our ethos and values

Like all charities we exist to serve the needs of our beneficiaries and as a Catholic charity we do so through the lens of our faith tradition, believing that all human beings are loved by God and made in the image of God, and called to love, relationship and deeper community.

These core beliefs underpin everything we do and our commitment to:

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 .

CATHOLIC MARRIAGE CARE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Our Centres

Marriage Care has 46 Centres based in the following places:

Barnet & Enfield Leeds Southampton
Bath Lincolnshire Stockport
Berkshire/N Hants/Surrey Liverpool/Wirral Sussex
Birmingham London Swindon
Blackheath Medway & Kent Taunton
Bournemouth Middlesbrough Trafford
Bristol Milton Keynes & Northampton Tyneside
Cardiff Newmarket Warrington
Carlisle Norfolk Wimbledon & Croydon
Chelmsford/Colchester/Ipswich North Wales Winchester
Cheltenham Nottingham
Coventry Oxford
Devon & Cornwall Portsmouth
Gloucester Preston Marriage
Care		 also has
Gwent Sale associate Centres based in
Heads of the Valleys Salford GibraltarandLuxembourg*
Hereford Sheffield *Serving the English-Speaking
Ilford South & Mid Cheshire Catholic
Community		 in
Luxembourg

Public benefit

Being in a loving, good quality relationship with a partner has indisputable benefits for us as human beings. Evidence shows that being in a healthy, dependable couple relationship can have protective properties, helping to shield us from physical and mental ill health. And the impact is not just felt by those in the couple relationship, but it is also a huge factor in the outcomes of children, for those who have them.

All relationships have tricky moments, it is how they are experienced and resolved that matter. There is clear evidence to show that where it is possible to strengthen couples’ relationships there are profound benefits for adult and child well-being, as well as improved parenting. Happier couples make for happier parents and healthier children too.

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 in England, Wales, and Gibraltar, and further afield where requested. Relationship counselling is provided on a low cost 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 at this time 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. 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.

CATHOLIC MARRIAGE CARE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Volunteers gross value added

Office for National Statistics 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 £1,380,729 per annum.

Volunteer role A. Total B.Average C.Weeks D.A x B x C E.Hourly F.D x E
number of hours per worked = Total wage = Total
volunteers week per per year volunteer rate (£) volunteer
volunteer hours value(£)
Marriage 157 1.54 42 10,155 £29.97 £304,345
Preparation
practitioner
Counselling 83 6.51 42 22,694 £29.97 £680,139
practitioner
Support/Co- 202 2.40 42 20,362 £19.46 £396,245
ordination
442 53,211 £1,380,729

CATHOLIC MARRIAGE CARE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and Performance

Review of 2023/24 Relationship counselling

What we set out to do:

What we did:

CATHOLIC MARRIAGE CARE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Marriage preparation and enrichment

What we set out to do:

What we did:

CATHOLIC MARRIAGE CARE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

National support and training

What we set out to do:

What we did:

CATHOLIC MARRIAGE CARE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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:

Financial review

Summary

The charity’s statement of financial activities shows an overall net decrease in funds of (£162,373) for the year (2023 – increase of £10,876). Total funds carried forward at 31 March 2024 were £122,140 compared to £284,513 at the end of the previous year.

Income

Income for the year was £512,025 compared to £638,217 in 2023.

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 3% in service income. Grant income from a number of Trusts and Foundations 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 2024, the charity earned additional grant income and donations of £29,120, 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 2023/24 and so there are no restricted funds carried forward at 31 March 2024.

Expenditure

Expenditure for the year was £674,398 compared to £627,341 in 2023. The savings in 2023 have receded in 2024 due to the return of costs incurred at local centres for the return of face-to-face services and in travel costs for the National Support Team. The budget continues to be carefully managed to ensure that these costs are minimised.

Funds

The net deficit of (£162,373) is equal to the net decrease in funds, which now amount to £122,140 (2023 - £284,513).

£28,729 (2023 - £31,159) 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.

CATHOLIC MARRIAGE CARE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

The charity’s unrestricted general fund, i.e. its free reserves, totalled £93,411 at the year-end date (2023 - £253,354).

Assessment of going concern

The blended offer of both webcam, digital and in-person services has been built into our budget for 2024/25 and the following two years and so the reserves policy target detailed on page 18 already reflects the forecast position at 31 March 2025. The budget for 2024/25 forecasts a deficit and so it is expected that both cash balances and reserves will fall 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. The financing cost for this is relatively low, and will be paid in full by August 2026.

Work continues on fundraising to secure future streams of income to support our service provision for which demand is anticipated to rise. Over this past year we have seen marriage preparation bookings rise by 9% and we anticipate further growth as we continue to raise awareness in local parishes. Demand for counselling continues with the number of prospective couples registering for the counselling waiting list standing at 347 by the end of the year. In support of this we have recently trained new volunteers in our Certificate in Relationship Counselling which will increase our counsellor numbers and boost donation levels as well as implement an increase in waiting list registration fees from £15 to £20.

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 long 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.

Management accounts, cashflow and revised budgets are all reviewed monthly by the Board, the expected increase in costs at the current time having been anticipated and agreed by the Board alongside the budget for future years. As a result, the Board of Trustees is unreservedly of the opinion that the charity continues to be a going concern.

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’ fixed cost 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 2024/25 and 2025/26. At 31 March 2024, the reserves held were equal to the unrestricted general fund balance of £93,411. This is £60,659 lower than the target of £154,070 that was set last year.

For the year ending 31 March 2025, the Board has set a free reserves’ target of £133,625. The ‘possible’ budget scenario indicates a reserve of £138,795 at 31 March 2025. 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.

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 2023/24.

CATHOLIC MARRIAGE CARE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Our plans for next year (2024/25)

Relationship counselling services

Marriage preparation and enrichment services

National support and training

CATHOLIC MARRIAGE CARE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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

Risk management and specific policies

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

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. 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.

Structure, governance and management 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, (2023: £nil).

The minimum number of Trustees at any time is three 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. 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 current President and Trustees are set out within the Legal & Administrative Information.

CATHOLIC MARRIAGE CARE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Deacon R Carr-Jones

S Don (Resigned 17 April 2023) N Dorning (Resigned 20 July 2023) A Dunster S Hayman (Resigned 25 January 2024) R Holmes C King (Resigned 21 September 2023) T Kramer (Appointed 23 May 2024) C MacFarlane (Resigned 11 February 2024) A Toothe C Watkins (Resigned 25 August 2023) D Wilkinson M T Withanage

Trustees

The Board meets at least ten 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.

CATHOLIC MARRIAGE CARE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

During the year ended 31 March 2024, Trustees attended the following Board meetings:

Name Date
of
Trustee
Appointment
& Role
04-23		 05-23 06-23 07-23 09-23 10-23 11-23 01/24 02-24 03-24
Deacon
Roger Carr-
Jones		 16-10-19 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Mr
Nigel
Dorning
01-04-11		 ✔ ✔ ✔ ✔
Mrs
Annie
Dunster
06-12-18		 X ✔ ✔ X ✔ ✔ ✔ X X ✔
Mrs
Susan
Hayman
03-03-20		 ✔ ✔ X ✔ ✔ ✔ ✔ ✔
Mrs
Ruth
Holmes
27-10-22		 ✔ ✔ ✔ X ✔ ✔ ✔ ✔ ✔ ✔
Mr
Charles
King
19-05-22		 ✔ X X ✔ ✔
Ms
Catherine
MacFarlane		 03-03-20 X ✔ ✔ ✔ ✔ X ✔ X X
Mr
Adrian
Toothe
19-05-22		 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ X
Mrs
Clare
Watkins
25-02-14		 ✔ X X X
Mrs Denise
Wilkinson
03-03-20		 X ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔
Mr
Merill
Withanage
26-01-23		 ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔ ✔

CATHOLIC MARRIAGE CARE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Finance and Audit Committee

The Finance and Audit Committee comprises the Chair of the Board with up to a maximum of five Trustees and a maximum of two independent co-opted members. The Finance and Audit Committee meets between two and four times a 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 Senior Leadership Team and external advisors are set out on pages 49-50.

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 Senior Leadership Team, are the key management personnel of Catholic Marriage Care Limited. They are in charge of directing, controlling and managing the organisation on a dayto-day basis.

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

The pay of the Chief Executive, senior personnel and all staff 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.

The trustees' report was approved by the Board of Trustees.

Deacon R Carr-Jones Trustee

Date: 2 August 2024

CATHOLIC MARRIAGE CARE LIMITED

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF CATHOLIC MARRIAGE CARE LIMITED

I report to the trustees on my examination of the financial statements of Catholic Marriage Care Limited (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’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 I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns 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 financial statements to be reached.

Melvin Bailey FCCA DChA For and on behalf of Rogers Spencer Chartered Accountants Newstead House Pelham Road Nottingham NG5 1AP

Dated: .......15 August 2024..................

CATHOLIC MARRIAGE CARE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Restricted
Total
Unrestricted
Restricted
funds
funds
funds
funds
2024
2024
2024
2023
2023
Notes
£
£
£
£
£
Income from:
Donations and legacies
3
88,866
23,145
112,011
240,900
44,735
Charitable activities
4
385,723
5,975
391,698
341,500
7,625
Investments
5
8,316
-
8,316
3,457
-
Total income
482,905
29,120
512,025
585,857
52,360
Expenditure on:
Raising funds
6
33,357
-
33,357
56,731
-
Charitable activities
7
611,921
29,120
641,041
518,250
52,360
Total expenditure
645,278
29,120
674,398
574,981
52,360
Net income/(expenditure) and
movement in funds
(162,373)
-
(162,373)
10,876
-
Reconciliation of funds:
Fund balances at 1 April 2023
284,513
-
284,513
273,637
-
Fund balances at 31 March
2024
122,140
-
122,140
284,513
-		 Total
2023
£
285,635
349,125
3,457
638,217
56,731
570,610
627,341
10,876
273,637
284,513

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CATHOLIC MARRIAGE CARE LIMITED

BALANCE SHEET

AS AT 31 MARCH 2024

Notes
Fixed assets
Intangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
16
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after
more than one year
17
Net assets
The funds of the charity
Unrestricted funds		 2024
£
20,540
171,388
191,928
(84,569)		 2023
£
£
28,729
31,249
352,571
383,820
(106,355)
107,359
136,088
(13,948)
122,140
122,140
122,140		 £
31,159
277,465
308,624
(24,111)
284,513
284,513
284,513

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 2[nd] August 2024.

Deacon R Carr-Jones Trustee

Company registration number 00417528 (England and Wales)

CATHOLIC MARRIAGE CARE LIMITED

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash (absorbed by)/generated from
operations
23
Investing activities
Purchase of intangible assets
Investment income received
Net cash used in investing activities
Financing activities
Repayment of loans
Net cash (used in)/generated from
financing activities
Net (decrease)/increase in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2024
£
£
(170,048)
(9,539)
8,316
(1,223)
(9,912)
(9,912)
(181,183)
352,571
171,388		 2023
£
(15,678)
3,457
24,355		 £
3,470
(12,221)
24,355
15,604
336,967
352,571

CATHOLIC MARRIAGE CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

Catholic Marriage Care Limited is a private company limited by guarantee incorporated in England & Wales. The registered office is Huntingdon House, 278 Huntingdon Street, Nottingham, NG1 3LY.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

The charity continues to grow new sources of income from trusts and foundations working closely with a fundraising consultant with particular experience of fundraising for Catholic charities. This has proved to be a successful model for the charity, and we will continue to build on this over the coming year. Expenditure continues to be monitored closely. Detailed financial projections have been drawn up and these are reviewed monthly to ensure that the financial position of the charity is safeguarded. As a result, the Board of Trustees is unreservedly of the opinion that the business continues to be a going concern.

1.3 Charitable funds

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.

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 the 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.

CATHOLIC MARRIAGE CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.4 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.

1.5 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:

a. Expenditure on raising funds includes the salaries, direct costs and overheads associated with generating donations and other voluntary income.

b. Expenditure on charitable activities comprises direct expenditure on the provision of the charity’s services, principally counselling and training, and marriage preparation services, consistent with the charity’s objectives.

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.

1.6 Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

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

CATHOLIC MARRIAGE CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software 20% straight line

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.11 Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

2 Critical accounting estimates and judgements

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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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

CATHOLIC MARRIAGE CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Church grants
36,774
-
Other grants
28,639
23,145
Other donations and
legacies
23,453
-
88,866
23,145		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
36,774
17,000
22,445
51,784
31,490
22,290
23,453
192,410
-
112,011
240,900
44,735		 Total
2023
£
39,445
53,780
192,410
285,635

4 Income from charitable activities

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Counselling and training
Sale of goods
145,338
5,975
Marriage preparation
Sale of goods
240,385
-
385,723
5,975		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
151,313
88,075
7,625
240,385
253,425
-
391,698
341,500
7,625		 Total
2023
£
95,700
253,425
349,125

5 Income from investments

Interest receivable

Unrestricted Unrestricted
funds funds
2024 2023
£ £
8,316 3,457

CATHOLIC MARRIAGE CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

6 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Fundraising and publicity
Other fundraising costs 19,403 16,278
Staff costs 10,420 24,688
Support costs 3,534 15,765
33,357 56,731

7 Charitable activities

Counselling
and training
Marriage
preparation
2024
2024
£
£
Staff costs
191,360
170,814
Course folders
-
15,297
Rent and room hire
35,726
10,010
Rates
260
-
Loan interest
3,111
-
Travel and subsistence
35,941
3,280
Resources
1,906
-
Consultancy fee
1,160
-
Computer costs
11,134
4,595
Telephone
3,680
740
Legal and professional
fees
1,543
375
Repairs and renewals
-
-
Sundries
29,555
-
Bank charges
2,081
520
317,457
205,631
Share of support costs
(see note 8)
60,009
57,944
377,466
263,575
Analysis by fund
Unrestricted funds
350,388
261,533
Restricted funds
27,078
2,042
377,466
263,575		 Total
2024
Counselling
and training
Marriage
preparation
2023
2023
£
£
£
362,174
140,241
129,321
15,297
-
21,750
45,736
31,713
9,144
260
739
-
3,111
2,985
-
39,221
22,595
3,390
1,906
2,085
363
1,160
3,741
-
15,729
12,072
5,519
4,420
3,717
745
1,918
245
943
-
1,440
-
29,555
14,508
-
2,601
3,850
962
523,088
239,931
172,137
117,953
76,497
82,045
641,041
316,428
254,182
611,921
269,903
248,347
29,120
46,525
5,835
641,041
316,428
254,182		 Total
2023
£
269,562
21,750
40,857
739
2,985
25,985
2,448
3,741
17,591
4,462
1,188
1,440
14,508
4,812
412,068
158,542
570,610
518,250
52,360
570,610

CATHOLIC MARRIAGE CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

8 Support costs allocated to activities

Staff costs
Insurance
Legal and professional costs
Central overheads
Other direct costs
Amortisation
Governance costs
Analysed between:
Fundraising
Counselling and training
Marriage preparation
9
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Amortisation of intangible assets		 2024
£
43,383
4,284
6,530
48,740
641
11,969
5,940
121,487
3,534
60,009
57,944
121,487
2024
£
5,940
11,969		 2023
£
53,150
4,226
4,968
53,793
26,887
17,603
13,680
174,307
15,765
76,497
82,045
174,307
2023
£
13,680
17,603

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration from the charity during the year.

Trustees were reimbursed £373 for personal travelling and subsistence expenses (2023 - £219)

11 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
16 15

CATHOLIC MARRIAGE CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

11
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs
The number of employees whose annual remuneration was more than £60,000
is as follows:
£80,001 - £90,000
£90,000 - £100,000
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
Aggregate compensation		 (Continued)
2024
2023
£
£
397,569
321,023
10,372
14,991
8,036
11,386
415,977
347,400
2024
2023
Number
Number
-
1
1
-
2024
2023
£
£
227,536
185,278		 (Continued)
2024
2023
£
£
397,569
321,023
10,372
14,991
8,036
11,386
415,977
347,400
2024
2023
Number
Number
-
1
1
-
2024
2023
£
£
227,536
185,278
347,400
2023
Number
1
-
2023
£
185,278

The key management personnel comprise the Trustees and the Senior Leadership Team. Only the Senior Leadership Team are remunerated.

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

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

CATHOLIC MARRIAGE CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

13 Intangible fixed assets

Cost
At 1 April 2023
Additions - separately acquired
At 31 March 2024
Amortisation and impairment
At 1 April 2023
Amortisation charged for the year
At 31 March 2024
Carrying amount
At 31 March 2024
At 31 March 2023
14
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
15
Loans and overdrafts
Bounce Back loan
Payable within one year
Payable after one year		 2024
£
7,056
13,484
20,540
2024
£
24,110
10,162
13,948		 Software
£
237,699
9,539
247,238
206,540
11,969
218,509
28,729
31,159
2023
£
-
31,249
31,249
2023
£
34,022
9,911
24,111

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 is making monthly loan repayments of £887 with effect from August 2021 and interest accrues daily on the outstanding balance at a fixed rate of 2.5% per annum.

Interest of £728 (2023: £982) has been charged and the loan will be fully repaid by 31 July 2026.

CATHOLIC MARRIAGE CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

16
Creditors: amounts falling due within one year
Notes
Bank loans
15
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
17
Creditors: amounts falling due after more than one year
Notes
Bank loans
15
18
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2024
£
10,162
8,123
21,308
4,283
40,693
84,569
2024
£
13,948
2024
£
8,036		 2023
£
9,911
6,810
34,490
3,959
51,185
106,355
2023
£
24,111
2023
£
11,386

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
Charlotte Marshall Charitable Trust - 2,213 (2,213) -
Certificate in Relationship Counselling - Trainee
Donations - 5,975 (5,975) -
Other Charitable Trust grants - detailed below - 20,932 (20,932) -
- 29,120 (29,120) -

CATHOLIC MARRIAGE CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

19
Restricted funds
Previous year:
At
29th May 1961 Charitable Trust
Fiftyfour Two Foundation Grant fund
Westminster Cardinel's Lenten Appeal grant
fund 2021-24
Charlotte Marshall Charitable Trust
Certificate in Relationship Counselling - Trainee
Donations
Other Charitable Trust grants - detailed below		 (Continued)
1 April
2022
Incoming
resources
Resources
expended
At 31 March
2023
£
£
£
£
-
5,000
(5,000)
-
-
4,500
(4,500)
-
-
22,445
(22,445)
-
-
1,440
(1,440)
-
-
7,625
(7,625)
-
-
11,350
(11,350)
-
-
52,360
52,360
-

The 29th May 1961 Charitable Trust grant provides a contribution to the delivery and support of counselling services in the West Midlands.

The Fiftyfour Two Foundation grant fund represents a 3-year grant of £10,000 contributing to the development of online webcam services.

The Westminster Cardinal’s Lenten Appeal grant fund 2021-24 represents 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 £2,213 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.

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

CATHOLIC MARRIAGE CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
Fixed assets fund 31,159 9,539 (11,969) 28,729
General funds 253,354 473,366 (633,309) 93,411
284,513 482,905 (645,278) 122,140
Previous year: At 1 April Incoming Resources At 31 March
2022 resources expended 2023
£ £ £ £
Fixed assets fund 33,084 15,678 (17,603) 31,159
General funds 240,553 570,179 (557,378) 253,354
273,637 585,857 574,981 284,513

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.

21 Analysis of net assets between funds

Unrestricted
funds
2024
£
At 31 March 2024:
Intangible fixed assets 28,729
Current assets/(liabilities) 107,359
Long term liabilities (13,948)
122,140

CATHOLIC MARRIAGE CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

21 Analysis of net assets between funds

Analysis of net assets between funds (Continued)
Unrestricted
funds
2023
£
At 31 March 2023:
Intangible fixed assets 31,159
Current assets/(liabilities) 277,465
Long term liabilities (24,111)
284,513

22 Related party transactions

Transactions with related parties

During the year the charity entered into the following transactions with related parties:

During the year ended 31 March 2024, £2,090 of unrestricted donations were received from the charity’s Trustees (2023: £1,431). Some of the charity’s Trustees act as volunteers providing services to the beneficiaries of the charity but receive no payments for such services (2023 – no payments).

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

£120 (2023: £nil) was donated by the Chief Executive during the year ended 31 March 2024.

There were no other related party transactions requiring disclosure during the financial year (2023 – none).

CATHOLIC MARRIAGE CARE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2024

23 Cash generated from operations 2024 2023
£ £
(Deficit)/surpus for the year (162,373) 10,874
Adjustments for:
Investment income recognised in statement of financial activities (8,316) (3,457)
Amortisation and impairment of intangible assets 11,969 17,603
Movements in working capital:
Decrease in debtors 10,709 6,728
(Decrease) in creditors (22,037) (28,278)
Cash (absorbed by)/generated from operations (170,048) 3,470
24 Analysis of changes in net funds
At 1 April 2023 Cash flowsAt 31 March 2024
£ £ £
Cash at bank and in hand 352,571 (181,183) 171,388
Loans falling due within one year (9,911) (251) (10,162)
Loans falling due after more than one year (24,111) 10,163 (13,948)
318,549 (171,271) 147,278