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2022-03-31-accounts

– Relate Plymouth 2022/2023 Annual Report

The past year has been another difficult one for Relate Plymouth, but we continue to meet our Aims and Objectives which are:

In the belief that:

The challenges this year have been a lack of trained counsellors and difficulty recruiting new trainees to undertake Relate training .

However, evidence shows that our services achieve significant improvements in relationship quality and overall wellbeing, with 86% of clients feeling confident about their relationship after counselling.

Our work is varied – we help people to find love, cope with separation and divorce, improve their sex lives, break up in the least painful way possible, overcome infidelity, rebuild trust, regain intimacy and much more besides.

We believe that no problem is too small and encourage people to seek support for their relationships at the earliest possible stage, even when times are good. Relates couple counselling saves the state an estimated £11 for every £1 spent.

1

Relate Plymouth has continued to work by offering zoom sessions alongside face-to-face session. However, we have seen a reduction in clients wanting to have zoom sessions and requesting face to face sessions as we return to a more normal way of working.

– Plymouth Relate Achievements 2022

All these activities are the result of the work undertaken by the Centre Manager and her staff, dedication of all the Counsellors and the support of the trustees.

The reserve that the centre holds has helped us to get through the pandemic.

The reserve will now help us to recruit new trainees and build the service u

- The Way Ahead Action for 2023

In addition to the continuation of the work undertaken by counsellors to see individuals and couples to deliver the best possible relationship counselling available, 2023 will focus on the following activities:

2

Chair of Trustees Relate Plymouth

3

Registered Charity No: 237035

REPORT AND FINANCIAL STATEMENTS

for the year ended 31st March, 2022

for

RELATE PLYMOUTH AND DISTRICT

RELATE PLYMOUTH AND DISTRICT

INDEX TO THE FINANCIAL STATEMENTS

for the year ended 31st March, 2022

Page
Legal and Administrative Information 2
Report of the Trustees 3
Report of the Independent Examiner 4
Statement of Financial Activities 5
Balance Sheet 6
Notes Forming Part of the Financial Statements 7 to 11

Page 1

RELATE PLYMOUTH AND DISTRICT

Legal and Administrative Information

The Charity was registered as an unincorporated charity on 9th July, 1964

Charity Name:

Relate Plymouth and District

Charity Registration Number: 237035

Registered Office:

3 Blenheim Road Plymouth PL4 8LJ

Trustees:

Mark Gilbert Chair Peter Fellows Catrina Swann Iain Perring

Secretary:

Susan Hirons

External Examiner:

St. Kew Accountancy Ltd. Patto Owriak Allen Park St. Kew Highway Bodmin PL30 3AR

Bankers:

HSBC PO Box 26 Old Town Street Plymouth PL1 1DD

Page 2

RELATE PLYMOUTH AND DISTRICT

TRUSTEES' ANNUAL REPORT for the year ended 31st March, 2022

The trustees present their report along with the financial statements of the charity for the 12 month period ended 31st March, 2022. The financial statements have been prepared in accordance with the accounting policies set out on page 7 to 12 and the recommendations of the Statement of Recommended Practice - Accounting and Reporting by Charities.

CONSTITUTION AND OBJECTS

Relate Plymouth and District is a registered charity No. 237035.

The objects of the charity are the provision of help to people in building better couple relationships through counselling, education work and training.

ORGANISATION

The trustees who have served during the period under review and since the period end are set out on page 2.

The charity trustees are responsible for the general control and management of thecharity. The trustees give their time freely and receive no remuneration or other financial benefits for being trustees.

Induction and training of Trustees: Procedures for recruiting and training trustees are in place. The Board of Trustees aims to ensure that its membership is appropriate to the work of the charity and that any new trustees add to the Board's diversity, skills and experience.

REVIEW OF ACTIVITIES

The Statement of Financial Activities for the year is set out on page 5 of the accounts.

RISK MANAGEMENT

The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established that enable regular reports to be produced so that the necessary steps can be taken to lessen the risks.

TRUSTEES' RESPONSIBILITIES

Trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's state of affairs during the financial period and of its financial position at the end of the period. In preparing those accounts, the trustees are required to:

-make judgements and estimates that are reasonable and prudent;

-state whether the applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and

-prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008.

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees and signed on their behalf by:

…………………………………….

…………………………………….

Sign Print

Dated:……………………………..

Page 3

INDEPENDENT EXAMINER'S REPORT

RELATE PLYMOUTH AND DISTRICT

ON THE ANNUAL ACCOUNTS FOR THE YEAR ENDED

31st March, 2022

I report on the accounts of the charity for the year ended 31st March 2022, which are set out on pages 7 to 11.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner's Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records . It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

(a) to keep accounting records in accordance with section 130 of the 2011 Act; and

(b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or

Date: 10th November 2022

Signed:…………………………

M. Vickery St. Kew Accountancy Ltd. Patto Owriak, Allen Park St. Kew Highway, Bodmin Cornwall PL30 3AR

Page 4

RELATE PLYMOUTH AND DISTRICT

Consolidated Statement of Financial Activities (including an Income and Expenditure Account)

for the year ended 31st March, 2022
Unrestricted
Restricted
Incoming Resources
Funds
Funds
£
£
Incoming resources from generating funds:
Voluntary Income
9
-
-
Activities for generating funds
9
-
-
Investment Income
9
-
-
Incoming resources from charitable activities
10
103,795
12,334
Other incoming resources
10
-
-
Total Incoming Resources
103,795
12,334
Resources Expended
Charitable Activities
11
110,285
12,334
Governance Costs
11
580
-
Total Resources Expended
110,865
12,334
Net Incoming Resources:
Net movement in Funds
-7,070
-
Total Funds at 1st April, 2021
703,657
-
Total Funds at 1st April, 2022
696,586
-
Total
Funds
2022
£
-
-
-
116,129
-
116,129
122,619
580
123,199
-7,070
703,657
696,586
Total
Funds
2021
£
-
-
21
117,214
-
117,235
131,260
580
131,840
-14,604
718,262
703,657

Page 5

RELATE PLYMOUTH AND DISTRICT

BALANCE SHEET AS AT 31ST MARCH, 2022

Notes

FIXED ASSETS
Tangible Assets
13
CURRENT ASSETS
Debtors & Prepayments
7
Cash at Bank & in Hand
5
CREDITORS AND ACCRUALS:
Amounts falling due within one year
8
NET CURRENT ASSETS :
NET ASSETS:
REPRESENTED BY:
Unrestricted Funds
Designated Funds
14
General Funds
14
Restricted Funds
ON BEHALF OF THE TRUSTEES:
£
£
£
£
31/03/2022
31/03/2021
358
257
-
3,460
697,714
705,652
697,714
709,113
1,487
5,712
696,227
703,401
696,586
703,657
403,000
403,000
293,586
300,657
696,586
703,657
-
-
696,586
703,657
£
£
£
£
31/03/2022
31/03/2021
358
257
-
3,460
697,714
705,652
697,714
709,113
1,487
5,712
696,227
703,401
696,586
703,657
403,000
403,000
293,586
300,657
696,586
703,657
-
-
696,586
703,657
703,657

…………………………………………… :-Signed by Trustee ……………………………………………. :-Print Name Approved by the Trustees on: ……………............. 2022

Page 6

RELATE PLYMOUTH AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS

for the 12 month period ended 31st March, 2022

1. ACCOUNTING POLICIES:

Accounting convention

The financial statements have been prepared under the historical cost convention and on an accruals basis, in accordance with applicable accounting standards, the Charities SORP 2005 (Accounting and Reporting by Charities) and comply with the charities (Accounts and Reports) Regulations 2005 issued under the Charities Act 1993.

Investment Income

Investment Income is recorded when receivable.

Gift Aid

Gift Aid reclaimable on donations to the charity is shown separately.

Voluntary Income

Amounts of voluntary income is received by way of donations and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included.

Expenditure

Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which can not be recovered.

Unrestricted Funds

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Designated Funds

Designated funds are unrestricted funds earmarked by the management committee for particular purposes.

Restricted Funds

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

Assets

All assets costing more than £100 are capitalised.

TAXATION

Relate Plymouth is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.

Page 7

RELATE PLYMOUTH AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2022

2. ANALYSIS OF EMPLOYEE COSTS AND NUMBERS

Staff costs were as follows:
Salaries, wages and social security
31/03/2022
31/03/2021
£
£
90,561
96,539
90,561
96,539

No employee received emoluments of more than £60,000 during the year (2019 nil).

The average weekly number of employees during the year, calculated on the basis of full time equivalents, was as follows:

Administration and Support
Counselling
31/03/2022
31/03/2021
No
No
1.5
1.5
1.5
1.5
3
3

3. RELATED PARTY TRANSACTIONS

None of the trustees were paid any remuneration or expenses by the charity during the year (2021 none).

4. DONATIONS

4. DONATIONS
General donations
31/03/2022
31/03/2021
£
£
£
£
-
-
-
-
-
-
-
-

5. CURRENT ASSETS: Cash and Bank

Cash at Bank:
HSBC 31827391 - Current Account
HSBC 32885646 - Current Account
Barclays 33126676 - Savings Account
Lloyds Savings A/C WNTM73630520007
Petty Cash
31/03/2022
31/03/2021
£
£
300,631
303,910
22,422
26,697
284,771
284,641
89,880
89,880
10
524
697,714
705,652

6. THE RESOURCES EXPENDED BY THE CHARITY INCLUDE:

This is stated after charging:
Examiner's Remuneration
Depreciation
Unrestricted
General
31/03/2022
31/03/2021
Fund
Total Funds
Total Funds
£
£
£
597
597
580
148
148
2,343
745
745
2,922

Page 8

RELATE PLYMOUTH AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2022

7. DEBTORS AND PREPAYMENTS: Amounts falling due within one year

Trade Debtors
Prepayments
31/03/2022
31/03/2021
£
£
-
-
-
3,460
-
3,460

8. CREDITORS: Amounts falling due within one year:

RS: Amounts falling due within one year:
Trade Creditors
Independent Examiner Fees
PAYE/NI
Nest Pension
31/03/2022
31/03/2021
£
£
26
3,737
597
580
804
1,174
60
222
1,487
5,713

9. INCOMING RESOURCES FROM GENERATING FUNDS

Voluntary Income:
Donations
Activities for generating funds:
Training
Investment Income:
31/03/2022
31/03/2021
Unrestricted
Restricted
Total
Total
£
£
£
£
-
-
-
-
-
-
-
-
-
-
-
21
-
-
-
21

10. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES

Client Contributions
Grants
Project Income
Sundry
31/03/2022
31/03/2021
Unrestricted
Restricted
Total
Total
£
£
£
£
59,855
-
59,855
29,921
-
12,334
12,334
51,376
43,940
-
43,940
35,911
-
-
-
6
103,795
12,334
116,129
117,214

Page 9

RELATE PLYMOUTH AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2022

11. DIRECT CHARITABLE EXPENDITURE

11. DIRECT CHARITABLE EXPENDITURE
Premises:
Rent and Rates
Insurance
Heat and Light
Repairs and Renewals
Depreciation
Counselling:
Supervision and Tutorial Salaries
Supervision Fees
Training
Counsellors - Plymouth
Counsellors - Torquay
Support Costs:
Staff Salaries
Employers' NI/paye
Pension Contributions
Travel and Expenses
Subscriptions and Memberships
Postage, Printing, Stationery, Phone
Book-Keeping
Website
Advertising
Refreshments/Meetings
Write Off Old Debt
Sundries
Administration:
Legal and Professional
Finance Charges
31/03/2022
31/03/2021
Unrestricted
Restricted
Total
Total
£
£
£
£
4,862
-
4,862
10,003
1,132
-
1,132
2,103
1,242
-
1,242
1,058
2,202
-
2,202
732
148
-
148
2,343
281
-
281
635
1,488
-
1,488
-
1,520
-
1,520
1,700
44,627
-
44,627
39,772
-
-
-
5,804
22,336
12,334
34,670
38,049
10,983
-
10,983
12,280
1,337
-
1,337
1,367
71
-
71
274
9,661
-
9,661
9,319
1,960
-
1,960
1,935
880
-
880
1,470
852
-
852
464
-
-
-
196
-
-
-
2,000
-
2,000
-
222
-
222
39
1,883
-
1,883
1,250
1,179
-
1,179
1,048
110,865
12,334
123,199
131,840

The unrestricted funds of the charity may be applied for any charitable purpose at the discretion of the trustees.

12. ANALYSIS OF THE NET MOVEMENT IN FUNDS

This statement shows how the net movement in funds relates to the change in net resources available to finance future charitable expenditure, after taking account of resources designated for possible future commitments.

Restricted Funds
Grant - HMRC JRS
Total Restricted Funds
Designated Funds
Running Costs - Six Months
Closure Costs
Repairs and Renewals for Centre
Training Bursary
Purchase of 3 Blenheim Road
Total Designated Funds
General Unrestricted Funds
Total Unrestricted Funds
Total Funds
Incoming
Outgoing
At 01/04/21 Resources
Resources Transfers At 31/03/22
£
£
£
£
£
-
12,334
12,334
-
-
-
12,334
12,334
-
-
42,000
-
-
-
42,000
50,000
-
-
-
50,000
5,000
-
-
-
5,000
6,000
-
-
-
6,000
300,000
300,000
403,000
-
-
-
403,000
300,657
103,795
110,865
-
293,586
300,657
103,795
110,865
-
293,586
703,657
116,129
123,199
-
696,586

Page 10

RELATE PLYMOUTH AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2022

13. TANGIBLE FIXED ASSETS:

For valuation purposes, depreciation is calculated at the following annual rates, in order to write off each asset over its estimated useful life:

IT Equipment: 25% over four years on a straight line basis.

Cost
Brought Forward
Fully Depreciated
Additions
Disposals
As at 31st March, 2022
Depreciation
Brought Forward
Fully Depreciated
Charge for the period
Disposals
As at 31st March, 2022
Net Book Value:
As at 31st March, 2022
Net Book Value:
As at 1st April, 2021
IT Equip
Other
Total
£
£
£
-
7,616
7,616
-
7,274
7,274
-
250
250
-
-
-
-
592
592
-
7,360
7,360
-
7,274
7,274
148
148
-
-
-
-
234
234
-
358
358
-
257
257

14. CAPITAL COMMITMENTS

The charity's only capital commitment as at 31st March 2022 or 31st March 2021, is the possible future purchase of the premises at 3 Blenheim Road, currently rented from Plymouth City Council.

15. GRANTS

Grant - HMRC JRS

To contribute towards the wages of furloughed staff.

These notes form part of the financial statements

Page 11

Registered Charity No: 237035

REPORT AND FINANCIAL STATEMENTS

for the year ended 31st March, 2022

for

RELATE PLYMOUTH AND DISTRICT

RELATE PLYMOUTH AND DISTRICT

INDEX TO THE FINANCIAL STATEMENTS

for the year ended 31st March, 2022

Page
Legal and Administrative Information 2
Report of the Trustees 3
Report of the Independent Examiner 4
Statement of Financial Activities 5
Balance Sheet 6
Notes Forming Part of the Financial Statements 7 to 11

Page 1

RELATE PLYMOUTH AND DISTRICT

Legal and Administrative Information

The Charity was registered as an unincorporated charity on 9th July, 1964

Charity Name:

Relate Plymouth and District

Charity Registration Number: 237035

Registered Office:

3 Blenheim Road Plymouth PL4 8LJ

Trustees:

Mark Gilbert Chair Peter Fellows Catrina Swann Iain Perring

Secretary:

Susan Hirons

External Examiner:

St. Kew Accountancy Ltd. Patto Owriak Allen Park St. Kew Highway Bodmin PL30 3AR

Bankers:

HSBC PO Box 26 Old Town Street Plymouth PL1 1DD

Page 2

RELATE PLYMOUTH AND DISTRICT

TRUSTEES' ANNUAL REPORT for the year ended 31st March, 2022

The trustees present their report along with the financial statements of the charity for the 12 month period ended 31st March, 2022. The financial statements have been prepared in accordance with the accounting policies set out on page 7 to 12 and the recommendations of the Statement of Recommended Practice - Accounting and Reporting by Charities.

CONSTITUTION AND OBJECTS

Relate Plymouth and District is a registered charity No. 237035.

The objects of the charity are the provision of help to people in building better couple relationships through counselling, education work and training.

ORGANISATION

The trustees who have served during the period under review and since the period end are set out on page 2.

The charity trustees are responsible for the general control and management of thecharity. The trustees give their time freely and receive no remuneration or other financial benefits for being trustees.

Induction and training of Trustees: Procedures for recruiting and training trustees are in place. The Board of Trustees aims to ensure that its membership is appropriate to the work of the charity and that any new trustees add to the Board's diversity, skills and experience.

REVIEW OF ACTIVITIES

The Statement of Financial Activities for the year is set out on page 5 of the accounts.

RISK MANAGEMENT

The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established that enable regular reports to be produced so that the necessary steps can be taken to lessen the risks.

TRUSTEES' RESPONSIBILITIES

Trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's state of affairs during the financial period and of its financial position at the end of the period. In preparing those accounts, the trustees are required to:

-make judgements and estimates that are reasonable and prudent;

-state whether the applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and

-prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008.

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees and signed on their behalf by:

…………………………………….

…………………………………….

Sign Print

Dated:……………………………..

Page 3

INDEPENDENT EXAMINER'S REPORT

RELATE PLYMOUTH AND DISTRICT

ON THE ANNUAL ACCOUNTS FOR THE YEAR ENDED

31st March, 2022

I report on the accounts of the charity for the year ended 31st March 2022, which are set out on pages 7 to 11.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner's Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records . It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

(a) to keep accounting records in accordance with section 130 of the 2011 Act; and

(b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or

Date: 10th November 2022

Signed:…………………………

M. Vickery St. Kew Accountancy Ltd. Patto Owriak, Allen Park St. Kew Highway, Bodmin Cornwall PL30 3AR

Page 4

RELATE PLYMOUTH AND DISTRICT

Consolidated Statement of Financial Activities (including an Income and Expenditure Account)

for the year ended 31st March, 2022
Unrestricted
Restricted
Incoming Resources
Funds
Funds
£
£
Incoming resources from generating funds:
Voluntary Income
9
-
-
Activities for generating funds
9
-
-
Investment Income
9
-
-
Incoming resources from charitable activities
10
103,795
12,334
Other incoming resources
10
-
-
Total Incoming Resources
103,795
12,334
Resources Expended
Charitable Activities
11
110,285
12,334
Governance Costs
11
580
-
Total Resources Expended
110,865
12,334
Net Incoming Resources:
Net movement in Funds
-7,070
-
Total Funds at 1st April, 2021
703,657
-
Total Funds at 1st April, 2022
696,586
-
Total
Funds
2022
£
-
-
-
116,129
-
116,129
122,619
580
123,199
-7,070
703,657
696,586
Total
Funds
2021
£
-
-
21
117,214
-
117,235
131,260
580
131,840
-14,604
718,262
703,657

Page 5

RELATE PLYMOUTH AND DISTRICT

BALANCE SHEET AS AT 31ST MARCH, 2022

Notes

FIXED ASSETS
Tangible Assets
13
CURRENT ASSETS
Debtors & Prepayments
7
Cash at Bank & in Hand
5
CREDITORS AND ACCRUALS:
Amounts falling due within one year
8
NET CURRENT ASSETS :
NET ASSETS:
REPRESENTED BY:
Unrestricted Funds
Designated Funds
14
General Funds
14
Restricted Funds
ON BEHALF OF THE TRUSTEES:
£
£
£
£
31/03/2022
31/03/2021
358
257
-
3,460
697,714
705,652
697,714
709,113
1,487
5,712
696,227
703,401
696,586
703,657
403,000
403,000
293,586
300,657
696,586
703,657
-
-
696,586
703,657
£
£
£
£
31/03/2022
31/03/2021
358
257
-
3,460
697,714
705,652
697,714
709,113
1,487
5,712
696,227
703,401
696,586
703,657
403,000
403,000
293,586
300,657
696,586
703,657
-
-
696,586
703,657
703,657

…………………………………………… :-Signed by Trustee ……………………………………………. :-Print Name Approved by the Trustees on: ……………............. 2022

Page 6

RELATE PLYMOUTH AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS

for the 12 month period ended 31st March, 2022

1. ACCOUNTING POLICIES:

Accounting convention

The financial statements have been prepared under the historical cost convention and on an accruals basis, in accordance with applicable accounting standards, the Charities SORP 2005 (Accounting and Reporting by Charities) and comply with the charities (Accounts and Reports) Regulations 2005 issued under the Charities Act 1993.

Investment Income

Investment Income is recorded when receivable.

Gift Aid

Gift Aid reclaimable on donations to the charity is shown separately.

Voluntary Income

Amounts of voluntary income is received by way of donations and is included in full in the Statement of Financial Activities when receivable. The value of services provided by volunteers has not been included.

Expenditure

Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which can not be recovered.

Unrestricted Funds

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Designated Funds

Designated funds are unrestricted funds earmarked by the management committee for particular purposes.

Restricted Funds

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

Assets

All assets costing more than £100 are capitalised.

TAXATION

Relate Plymouth is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.

Page 7

RELATE PLYMOUTH AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2022

2. ANALYSIS OF EMPLOYEE COSTS AND NUMBERS

Staff costs were as follows:
Salaries, wages and social security
31/03/2022
31/03/2021
£
£
90,561
96,539
90,561
96,539

No employee received emoluments of more than £60,000 during the year (2019 nil).

The average weekly number of employees during the year, calculated on the basis of full time equivalents, was as follows:

Administration and Support
Counselling
31/03/2022
31/03/2021
No
No
1.5
1.5
1.5
1.5
3
3

3. RELATED PARTY TRANSACTIONS

None of the trustees were paid any remuneration or expenses by the charity during the year (2021 none).

4. DONATIONS

4. DONATIONS
General donations
31/03/2022
31/03/2021
£
£
£
£
-
-
-
-
-
-
-
-

5. CURRENT ASSETS: Cash and Bank

Cash at Bank:
HSBC 31827391 - Current Account
HSBC 32885646 - Current Account
Barclays 33126676 - Savings Account
Lloyds Savings A/C WNTM73630520007
Petty Cash
31/03/2022
31/03/2021
£
£
300,631
303,910
22,422
26,697
284,771
284,641
89,880
89,880
10
524
697,714
705,652

6. THE RESOURCES EXPENDED BY THE CHARITY INCLUDE:

This is stated after charging:
Examiner's Remuneration
Depreciation
Unrestricted
General
31/03/2022
31/03/2021
Fund
Total Funds
Total Funds
£
£
£
597
597
580
148
148
2,343
745
745
2,922

Page 8

RELATE PLYMOUTH AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2022

7. DEBTORS AND PREPAYMENTS: Amounts falling due within one year

Trade Debtors
Prepayments
31/03/2022
31/03/2021
£
£
-
-
-
3,460
-
3,460

8. CREDITORS: Amounts falling due within one year:

RS: Amounts falling due within one year:
Trade Creditors
Independent Examiner Fees
PAYE/NI
Nest Pension
31/03/2022
31/03/2021
£
£
26
3,737
597
580
804
1,174
60
222
1,487
5,713

9. INCOMING RESOURCES FROM GENERATING FUNDS

Voluntary Income:
Donations
Activities for generating funds:
Training
Investment Income:
31/03/2022
31/03/2021
Unrestricted
Restricted
Total
Total
£
£
£
£
-
-
-
-
-
-
-
-
-
-
-
21
-
-
-
21

10. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES

Client Contributions
Grants
Project Income
Sundry
31/03/2022
31/03/2021
Unrestricted
Restricted
Total
Total
£
£
£
£
59,855
-
59,855
29,921
-
12,334
12,334
51,376
43,940
-
43,940
35,911
-
-
-
6
103,795
12,334
116,129
117,214

Page 9

RELATE PLYMOUTH AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2022

11. DIRECT CHARITABLE EXPENDITURE

11. DIRECT CHARITABLE EXPENDITURE
Premises:
Rent and Rates
Insurance
Heat and Light
Repairs and Renewals
Depreciation
Counselling:
Supervision and Tutorial Salaries
Supervision Fees
Training
Counsellors - Plymouth
Counsellors - Torquay
Support Costs:
Staff Salaries
Employers' NI/paye
Pension Contributions
Travel and Expenses
Subscriptions and Memberships
Postage, Printing, Stationery, Phone
Book-Keeping
Website
Advertising
Refreshments/Meetings
Write Off Old Debt
Sundries
Administration:
Legal and Professional
Finance Charges
31/03/2022
31/03/2021
Unrestricted
Restricted
Total
Total
£
£
£
£
4,862
-
4,862
10,003
1,132
-
1,132
2,103
1,242
-
1,242
1,058
2,202
-
2,202
732
148
-
148
2,343
281
-
281
635
1,488
-
1,488
-
1,520
-
1,520
1,700
44,627
-
44,627
39,772
-
-
-
5,804
22,336
12,334
34,670
38,049
10,983
-
10,983
12,280
1,337
-
1,337
1,367
71
-
71
274
9,661
-
9,661
9,319
1,960
-
1,960
1,935
880
-
880
1,470
852
-
852
464
-
-
-
196
-
-
-
2,000
-
2,000
-
222
-
222
39
1,883
-
1,883
1,250
1,179
-
1,179
1,048
110,865
12,334
123,199
131,840

The unrestricted funds of the charity may be applied for any charitable purpose at the discretion of the trustees.

12. ANALYSIS OF THE NET MOVEMENT IN FUNDS

This statement shows how the net movement in funds relates to the change in net resources available to finance future charitable expenditure, after taking account of resources designated for possible future commitments.

Restricted Funds
Grant - HMRC JRS
Total Restricted Funds
Designated Funds
Running Costs - Six Months
Closure Costs
Repairs and Renewals for Centre
Training Bursary
Purchase of 3 Blenheim Road
Total Designated Funds
General Unrestricted Funds
Total Unrestricted Funds
Total Funds
Incoming
Outgoing
At 01/04/21 Resources
Resources Transfers At 31/03/22
£
£
£
£
£
-
12,334
12,334
-
-
-
12,334
12,334
-
-
42,000
-
-
-
42,000
50,000
-
-
-
50,000
5,000
-
-
-
5,000
6,000
-
-
-
6,000
300,000
300,000
403,000
-
-
-
403,000
300,657
103,795
110,865
-
293,586
300,657
103,795
110,865
-
293,586
703,657
116,129
123,199
-
696,586

Page 10

RELATE PLYMOUTH AND DISTRICT

NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2022

13. TANGIBLE FIXED ASSETS:

For valuation purposes, depreciation is calculated at the following annual rates, in order to write off each asset over its estimated useful life:

IT Equipment: 25% over four years on a straight line basis.

Cost
Brought Forward
Fully Depreciated
Additions
Disposals
As at 31st March, 2022
Depreciation
Brought Forward
Fully Depreciated
Charge for the period
Disposals
As at 31st March, 2022
Net Book Value:
As at 31st March, 2022
Net Book Value:
As at 1st April, 2021
IT Equip
Other
Total
£
£
£
-
7,616
7,616
-
7,274
7,274
-
250
250
-
-
-
-
592
592
-
7,360
7,360
-
7,274
7,274
148
148
-
-
-
-
234
234
-
358
358
-
257
257

14. CAPITAL COMMITMENTS

The charity's only capital commitment as at 31st March 2022 or 31st March 2021, is the possible future purchase of the premises at 3 Blenheim Road, currently rented from Plymouth City Council.

15. GRANTS

Grant - HMRC JRS

To contribute towards the wages of furloughed staff.

These notes form part of the financial statements

Page 11