Registered Charity No: 237035
## **REPORT AND FINANCIAL STATEMENTS**
for the year ended 31st March, 2023
for
## **RELATE PLYMOUTH AND DISTRICT**
**RELATE PLYMOUTH AND DISTRICT**
INDEX TO THE FINANCIAL STATEMENTS
## **for the year ended 31st March, 2023**
||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:**
Catrina Swan Chair Peter Fellows Chris Oram Appointed Sept 22 Natalie Harrison PCC Rep Neil Hendy (Appointed July 23/24) PCC Rep Mabel Edge (Appointed Aug 23/24)
**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, 2023**
The trustees present their report along with the financial statements of the charity for the 12 month period ended 31st March, 2023. 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:
- -select suitable accounting policies and then apply them consistently;
- -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, 2023**
I report on the accounts of the charity for the year ended 31st March 2023, 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:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the General Directions given by the Charity Commissioner under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the 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:
- which gives me reasonable cause to believe that, in any material respect, the requirements:
- (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
- • to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: 8th December 2023
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, 2023**
|**Incoming Resources**
Incoming resources from generating funds:
Voluntary Income
9
Activities for generating funds
9
Investment Income
9
Incoming resources from charitable activities
10
Other incoming resources
10
**Total Incoming Resources**
**Resources Expended**
Charitable Activities
11
Governance Costs
11
**Total Resources Expended**
**Net Incoming Resources:**
**Net movement in Funds**
**Total Funds at 1st April, 2022**
**Total Funds at 1st April, 2023**|Unrestricted
Funds
£
-
-
622
91,444
-
92,066
128,203
580
128,783
-36,717
696,586
659,868|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**Funds**
**2023**
**£**
**-**
**-**
**622**
**91,444**
**-**
**92,066**
**128,203**
**580**
**128,783**
**-36,717**
**696,586**
**659,868**|Total
Funds
2022
£
-
-
-
116,129
-|
|---|---|---|---|---|
|||||116,129|
|||||122,619
580|
|||||123,199|
|||||-7,070
703,657|
|||||696,586|
Page 5
## **RELATE PLYMOUTH AND DISTRICT**
## **BALANCE SHEET AS AT 31ST MARCH, 2023**
**----- Start of picture text -----**
Notes £ £ £ £
31/03/2023 31/03/2022
FIXED ASSETS
Tangible Assets 13 296 358
CURRENT ASSETS
Debtors & Prepayments 7 - -
Cash at Bank & in Hand 5 665,560 697,714
665,560 697,714
CREDITORS AND ACCRUALS:
Amounts falling due within one year 8 5,989 1,487
NET CURRENT ASSETS : 659,571 696,227
NET ASSETS: 659,868 696,586
REPRESENTED BY:
Unrestricted Funds
Designated Funds 14 403,000 403,000
General Funds 14 256,868 293,586
659,868 696,586
Restricted Funds - -
659,868 696,586
ON BEHALF OF THE TRUSTEES:
…………………………………………… :-Signed by Trustee
……………………………………………. :-Print Name
Approved by the Trustees on: ……………............. 2023
**----- End of picture text -----**
Page 6
**RELATE PLYMOUTH AND DISTRICT**
## **NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2023**
## **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, 2023**
## **2. ANALYSIS OF EMPLOYEE COSTS AND NUMBERS**
|Staff costs were as follows:
Salaries, wages and social security|**31/03/2023**
31/03/2022
**£**
£
**94,854**
90,561|
|---|---|
||**94,854**
90,561|
No employee received emoluments of more than £60,000 during the year (2022 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|**31/03/2023**
31/03/2022
**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**
General donations|**31/03/2023**
31/03/2022
£
£
**£**
£
-
-
**-**
-|
|---|---|
||-
-
**-**
-|
## **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|**31/03/2023**
31/03/2022
**£**
£
**236,887**
300,631
**52,905**
22,422
**285,878**
284,771
**89,880**
89,880
**10**
10|
|---|---|
||**665,560**
697,714|
## **6. THE RESOURCES EXPENDED BY THE CHARITY INCLUDE:**
|This is stated after charging:
Examiner's Remuneration
Depreciation|Unrestricted
General
**31/03/2023**
31/03/2022
Fund
**Total Funds**
Total Funds
£
**£**
£
626
**626**
597
63
**63**
148|
|---|---|
||689
**689**
744|
Page 8
**RELATE PLYMOUTH AND DISTRICT**
## **NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2023**
## **7. DEBTORS AND PREPAYMENTS: Amounts falling due within one year**
|Trade Debtors
Prepayments|**31/03/2023**
31/03/2022
**£**
£
**-**
-
**-**
-|
|---|---|
||**-**
-|
## **8. CREDITORS: Amounts falling due within one year:**
|Trade Creditors
Independent Examiner Fees
Wages
PAYE/NI
Nest Pension|**31/03/2023**
31/03/2022
**£**
£
**46**
26
**626**
597
**4,410**
-
**674**
804
**233**
60|
|---|---|
||**5,989**
1,487|
## **9. INCOMING RESOURCES FROM GENERATING FUNDS**
|**Voluntary Income:**
Donations
**Activities for generating funds:**
Training
**Investment Income:**|**31/03/2023**
31/03/2022
**Unrestricted**
**Restricted**
**Total**
Total
**£**
**£**
**£**
£
-
-
**-**
-
-
-
**-**
-
622
-
**622**
-|
|---|---|
||622
-
**622**
-|
## **10. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES**
|Client Contributions
Grants
Project Income
Sundry|**31/03/2023**
31/03/2022
**Unrestricted**
**Restricted**
**Total**
Total
**£**
**£**
**£**
£
43,215
-
**43,215**
59,855
-
-
**-**
12,334
44,295
-
**44,295**
43,940
3,934
-
**3,934**
-|
|---|---|
||91,444
-
**91,444**
116,129|
Page 9
**RELATE PLYMOUTH AND DISTRICT**
## **NOTES TO THE FINANCIAL STATEMENTS**
**for the 12 month period ended 31st March, 2023**
## **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
**Support Costs:**
Staff Salaries
Employers' NI/paye
Pension Contributions
Travel and Expenses
Subscriptions and Memberships
Postage, Printing, Stationery, Phone
Book-Keeping
Website
Refreshments/Meetings
Write Off Old Debt
Sundries
**Administration:**
Legal and Professional
Finance Charges|**31/03/2023**
31/03/2022
**Unrestricted**
**Restricted**
**Total**
Total
**£**
**£**
**£**
£
3,425
-
**3,425**
4,862
1,163
-
**1,163**
1,132
2,180
-
**2,180**
1,242
556
-
**556**
2,202
63
-
**63**
148
-
-
**-**
281
1,955
-
**1,955**
1,488
7,560
-
**7,560**
1,520
45,979
-
**45,979**
44,627
38,900
-
**38,900**
34,670
9,975
-
**9,975**
10,983
1,329
-
**1,329**
1,337
367
-
**367**
71
8,535
-
**8,535**
9,661
2,436
-
**2,436**
1,960
1,405
-
**1,405**
880
737
-
**737**
852
346
-
**346**
-
-
**-**
2,000
-
-
**-**
222
675
-
**675**
1,883
1,200
-
**1,200**
1,179|
|---|---|
||128,783
-
**128,783**
123,199|
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
**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 01/04/22 Resources**
**Resources Transfers At 31/03/23**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-|
|---|---|
||**-**
**-**
**-**
**-**
**-**
42,000
-
-
-
42,000
50,000
-
-
-
50,000
5,000
-
-
-
5,000
6,000
-
-
-
6,000
300,000
300,000|
||**403,000**
**-**
**-**
**-**
**403,000**
293,586
92,066
128,783
-
256,868|
||**293,586**
**92,066**
**128,783**
**-**
**256,868**|
||**696,586**
**92,066**
**128,783**
**-**
**659,868**|
Page 10
**RELATE PLYMOUTH AND DISTRICT**
## **NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2023**
## **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, 2023
**Depreciation**
Brought Forward
Fully Depreciated
Charge for the period
Disposals
As at 31st March, 2023
**Net Book Value:**
As at 31st March, 2023
**Net Book Value:**
As at 1st April, 2022|**IT Equip**
**Other**
**Total**
**£**
**£**
**£**
-
592
592
-
-
-
-
-
-
-
-
-|
|---|---|
||-
592
**592**|
||-
234
234
-
-
-
63
63
-
-
-|
||-
297
**297**|
||-
296
**296**|
|||
||-
359
359|
## **14. CAPITAL COMMITMENTS**
The charity's only capital commitment as at 31st March 2023 or 31st March 2022, is the possible future purchase of the premises at 3 Blenheim Road, currently rented from Plymouth City Council.
## **15. GRANTS**
None this financial year.
These notes form part of the financial statements
Page 11