– Relate Plymouth 2024/2025 Annual Report
The past year has been another difficult one for Relate Plymouth, but we continue to meet our Aims and Objectives which are:
-
To help people build better relationships.
-
To enhance the quality of couple, parental and family relationships
-
To help all relationships and marriages withstand the pressures leading to breakdown.
-
To limit the damage which commonly accompanies failing relationships, separation and divorce and increase the prospect of subsequent relationships succeeding.
In the belief that:
-
An individuals’ physical well-being and emotional/mental health benefits from a committed relationship
-
Children thrive in families where relationships are positive and free from destructive conflict.
-
People gain from an understanding of their sexuality.
-
Expressing clear commitment is a helpful contribution to a healthy and secure couple relationship.
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.
1
Relates couple counselling saves the state an estimated £11 for every £1 spent.
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 2024 2025
-
Less counselling hours offered as we struggle to recruit new people to train to the Level 5 qualification.
-
This has now had an impact on our budget, and we are facing another deficit due to offering less hours than we have in the past.
The lack of counsellors has had a severe impact on our service delivery and therefore the financial situation of the centre.
-
Zoom sessions continue to be offered, at a much lower level than in previous years.
-
We will continue to work in this hybrid way for the foreseeable future. We have seen an increase in face-to-face session during this period.
-
We are now working in 3 schools across the city. Down from 4 in previous years.
-
Referrals from the Royal Navy/ Royal Marines continue to be made to the centre. This work is funded through the contract that Relate National holds with the Navy.
-
A very slight increase in Children and Young Peoples work offered in the centre.
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.
2
The reserve that the centre holds has helped us to get through the pandemic.
The reserve will now help us to recruit new trainees during 2024/2025.
- The Way Ahead Action for 2024/2025
In addition to the continuation of the work undertaken by counsellors to see individuals and couples to deliver the best possible relationship counselling available, 2024/2025 will focus on the following activities:
-
The Centre Manager will seek to reopen some of the outposts that had to close during the pandemic.
-
The Centre Manager will promote the work of Relate Plymouth to the community, to ensure that everyone has access to our service.
-
Recruitment of at least two Trustees to ensure we have good governance of the Centre.
-
Recruitment of four trainee counsellors, working in the Plymouth Centre, as long as training from Relate National continues
-
This is the most pressing issue that the centre needs to address. Without new counsellors, we cannot deliver the service that we want to, to the community.
-
The establishment of a sex therapy service in the centre.
-
Improvements to the Plymouth centre.
Chair of Trustees Relate Plymouth
3
Registered Charity No: 237035
REPORT AND FINANCIAL STATEMENTS
for the year ended 31st March, 2024
for
RELATE PLYMOUTH AND DISTRICT
RELATE PLYMOUTH AND DISTRICT
INDEX TO THE FINANCIAL STATEMENTS
for the year ended 31st March, 2024
| 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 Chris Oram Natalie Harrison Iain Perring Neil Hendy
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, 2024
The trustees present their report along with the financial statements of the charity for the 12 month period ended 31st March, 2024. 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, 2024
I report on the accounts of the charity for the year ended 31st March 2024, 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: xxth October 2024
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, 2024 Total Unrestricted Restricted Funds Incoming Resources Funds Funds 2024 £ £ £ Incoming resources from generating funds: Voluntary Income 9 - - - Activities for generating funds 9 - - - Investment Income92,762 -2,762622 Incoming resources from charitable activities 10 77,384 -77,38491,444 Other incoming resources 10 - - - Total Incoming Resources 80,147 - 80,147 Resources Expended Charitable Activities 11 116,323 - 116,323 Governance Costs 11 653 - 653 Total Resources Expended 116,976 - 116,976 Net Incoming Resources: Net movement in Funds -36,829 - -36,829 Total Funds at 1st April, 2023 659,868 -659,868 696,586Total Funds at 1st April, 2024623,038 ~~659,8~~68 |
for the year ended 31st March, 2024 Total Unrestricted Restricted Funds Incoming Resources Funds Funds 2024 £ £ £ Incoming resources from generating funds: Voluntary Income 9 - - - Activities for generating funds 9 - - - Investment Income92,762 -2,762622 Incoming resources from charitable activities 10 77,384 -77,38491,444 Other incoming resources 10 - - - Total Incoming Resources 80,147 - 80,147 Resources Expended Charitable Activities 11 116,323 - 116,323 Governance Costs 11 653 - 653 Total Resources Expended 116,976 - 116,976 Net Incoming Resources: Net movement in Funds -36,829 - -36,829 Total Funds at 1st April, 2023 659,868 -659,868 696,586Total Funds at 1st April, 2024623,038 ~~659,8~~68 |
Total Funds 2023 £ - - - |
|---|---|---|
| 92,066 | ||
| 128,203 580 |
||
| 128,783 | ||
| -36,717 - 623,038 |
||
Page 5 RELATE PLYMOUTH AND DISTRICT
BALANCE SHEET AS AT 31ST MARCH, 2024
| Notes | £ | £ | £ | £ | |
|---|---|---|---|---|---|
| 31/03/2024 |
31/03/2023 | ||||
| FIXED ASSETS | |||||
| 630,128 | 665,560 | ||||
| CREDITORS AND ACCRUALS: | |||||
| Amounts falling due within one year | 8 | 7,313 | 5,989 | ||
| NET CURRENT ASSETS : | 622,815 | 659,571 | |||
| 623,038 | 659,868 | ||||
| NET ASSETS: | |||||
| REPRESENTED BY: | |||||
| Unrestricted Funds | |||||
| Designated Funds | 14 | 403,000 | 403,000 | ||
| General Funds | 14 | 220,038 | 256,868 | ||
| 623,038 | 659,868 | ||||
| Restricted Funds | - | - | |||
| 623,038 | 659,868 | ||||
| Tangible Assets | 13 | 222 | 296 | ||
| CURRENT ASSETS | |||||
| Debtors & Prepayments | 7 |
2,132 | - | ||
| Cash at Bank & in Hand | 5 | 627,996 | 665,560 |
ON BEHALF OF THE TRUSTEES:
……………………………………………
:-Signed by Trustee
:-Print Name
…………………………………………….
Approved by the Trustees on: ……………............. 2024
Page 6
RELATE PLYMOUTH AND DISTRICT
NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2024
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, 2024
2. ANALYSIS OF EMPLOYEE COSTS AND NUMBERS
| Staff costs were as follows: Salaries wages and social security |
31/03/2024 31/03/2023 £ £ 77,824 94,854 77,824 94,854 |
|---|---|
No employee received emoluments of more than £60,000 during the year (2023 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 |
31/03/2024 31/03/2023 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 |
31/03/2024 31/03/2023 £ £ £ £ - - - - |
|---|---|
| ~~-~~ ~~-~~ ~~-~~ ~~-~~ |
5. CURRENT ASSETS: Cash and Bank
| 31/03/2024 | 31/03/2023 | 31/03/2023 | |
|---|---|---|---|
| £ | £ | ||
| nk: | |||
| HSBC | 31827391 - Current Account145,225236,887 HSBC 32885646 - Current | ||
| Account | 104,16352,905 Barclays 33126676 - Savings Account |
288,718 |
|
| 285,878 Lloyds 00661209 - Treasurer's Account 89,880 |
89,880 | ||
| Petty Cash 10 |
10 | ||
| 627,996 | 665,560 |
Cash at Bank:
6. THE RESOURCES EXPENDED BY THE CHARITY INCLUDE:
| This is stated after charging: Examiner's Remuneration Depreciation |
Unrestricted General 31/03/2024 31/03/2023 Fund Total Funds Total Funds £ £ £ 653 653 626 73 73 63 ~~7~~26 |
|---|---|
726
688
Page 8
RELATE PLYMOUTH AND DISTRICT
NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2024
7. DEBTORS AND PREPAYMENTS: Amounts falling due within one year
| Trade Debtors Prepayments -Insurance -Rent |
31/03/2024 31/03/2023 £ £ |
|---|---|
| 2,132 - | |
| 31/03/2024 31/03/2023 £ £ 2,002 46 653 626 4,658 4,410 - 674 - 233 |
|
| 7,313 5,989 |
|
| - - 507 - 1,625 - |
8. CREDITORS: Amounts falling due within one year:
| Trade Creditors | |||||
|---|---|---|---|---|---|
| Independent Examiner Fees | |||||
| Wages | |||||
| PAYE/NI | |||||
| Nest Pension | |||||
| 9. INCOMING RESOURCES FROM GENERATING FUNDS | |||||
| 31/03/2024 | 31/03/2023 | ||||
| Unrestricted | Restricted | Total | Total | ||
| £ | £ | £ | £ | ||
| Voluntary Income: | |||||
| Donations | - | - | - | - | |
| Activities for generating funds: | |||||
| Training | - | - | - | - | |
| Investment Income: | 2,762 | - | 2,762 | 622 | |
| 2,762 | - | 2,762 | 622 |
10. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
| 31/03/2024 | 31/03/2023 | ||
|---|---|---|---|
| Unrestricted Restricted |
Total | Total | |
| £ £ |
£ | £ | |
| Client Contributions | 34,641 - | 34,641 | 43,215 |
| Grants | - - | - | - |
| Project Income | 42,743 - | 42,743 | 44,295 |
| Sundry | - - | - | 3,934 |
| 77,384 - | 77,384 | 91,444 |
Page 9
RELATE PLYMOUTH AND DISTRICT
NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2024
| 11. DIRECT CHARITABLE EXPENDITURE Premises: Rent and Rates Insurance Heat and Light Repairs and Renewals Depreciation Counselling: 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 Sundries Administration: Legal and Professional Finance Charges |
31/03/2024 31/03/2023 Unrestricted Restricted Total Total £ £ £ £ 10,410 - 10,410 3,425 717 - 717 1,163 2,060 - 2,060 2,180 1,641 - 1,641 556 73 - 73 63 1,695 - 1,695 1,955 4,322 - 4,322 7,560 30,660 - 30,660 45,979 37,604 - 37,604 38,900 9,560 - 9,560 9,975 1,517 - 1,517 1,329 611 - 611 367 9,470 - 9,470 8,535 2,452 - 2,452 2,436 1,028 - 1,028 1,405 1,044 - 1,044 737 163 - 163 346 134 - 134- 774 - 774 675 1,041 - 1,041 1,200 116,976128,783 116,976 - |
|---|---|
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.
| 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 |
- - - - - 42,000 - - - 42,000 50,000 - - - 50,000 5,000 - - - 5,000 6,000 - - - 6,000 300,000 300,000 |
|---|---|
| 403,000 - - - 403,000 256,868 80,147 116,976 - 220,038 |
|
| 256,868 80,147 116,976 - 220,038 |
|
| 659,868 80,147 116,976 - 623,038 |
Page 10 RELATE PLYMOUTH AND DISTRICT
NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2024
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:
| Other Equipment: | 20% on a straight line basis. | 20% on a straight line basis. | ||
|---|---|---|---|---|
| IT Equip | Other | Total | ||
| £ | £ | £ | ||
| Cost | ||||
| Brought Forward | - | 592 | 592 | |
| Fully Depreciated | - | 228 | 228 | |
| Additions | - | - | - | |
| Disposals | - | - | - |
| As at 31st March, 2024 Depreciation Brought Forward Fully Depreciated Charge for the period Disposals As at 31st March, 2024 Net Book Value:As at 31st March, 2024 Net Book Value: As at 1st April, 2023 |
- 364 364 |
|---|---|
| - 297 297 - 228 228 73 73 - - - |
|
| - 142 142 |
|
| - 222 222 |
|
| - 296 296 |
14. CAPITAL COMMITMENTS
The charity's only capital commitment as at 31st March 2024 or 31st March 2023, 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
Registered Charity No: 237035
REPORT AND FINANCIAL STATEMENTS
for the year ended 31st March, 2024
for
RELATE PLYMOUTH AND DISTRICT
RELATE PLYMOUTH AND DISTRICT
INDEX TO THE FINANCIAL STATEMENTS
for the year ended 31st March, 2024
| 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 Chris Oram Natalie Harrison Iain Perring Neil Hendy
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, 2024
The trustees present their report along with the financial statements of the charity for the 12 month period ended 31st March, 2024. 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, 2024
I report on the accounts of the charity for the year ended 31st March 2024, 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: xxth October 2024
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, 2024 Total Unrestricted Restricted Funds Incoming Resources Funds Funds 2024 £ £ £ Incoming resources from generating funds: Voluntary Income 9 - - - Activities for generating funds 9 - - - Investment Income92,762 -2,762622 Incoming resources from charitable activities 10 77,384 -77,38491,444 Other incoming resources 10 - - - Total Incoming Resources 80,147 - 80,147 Resources Expended Charitable Activities 11 116,323 - 116,323 Governance Costs 11 653 - 653 Total Resources Expended 116,976 - 116,976 Net Incoming Resources: Net movement in Funds -36,829 - -36,829 Total Funds at 1st April, 2023 659,868 -659,868 696,586Total Funds at 1st April, 2024623,038 ~~659,8~~68 |
for the year ended 31st March, 2024 Total Unrestricted Restricted Funds Incoming Resources Funds Funds 2024 £ £ £ Incoming resources from generating funds: Voluntary Income 9 - - - Activities for generating funds 9 - - - Investment Income92,762 -2,762622 Incoming resources from charitable activities 10 77,384 -77,38491,444 Other incoming resources 10 - - - Total Incoming Resources 80,147 - 80,147 Resources Expended Charitable Activities 11 116,323 - 116,323 Governance Costs 11 653 - 653 Total Resources Expended 116,976 - 116,976 Net Incoming Resources: Net movement in Funds -36,829 - -36,829 Total Funds at 1st April, 2023 659,868 -659,868 696,586Total Funds at 1st April, 2024623,038 ~~659,8~~68 |
Total Funds 2023 £ - - - |
|---|---|---|
| 92,066 | ||
| 128,203 580 |
||
| 128,783 | ||
| -36,717 - 623,038 |
||
Page 5 RELATE PLYMOUTH AND DISTRICT
BALANCE SHEET AS AT 31ST MARCH, 2024
| Notes | £ | £ | £ | £ | |
|---|---|---|---|---|---|
| 31/03/2024 |
31/03/2023 | ||||
| FIXED ASSETS | |||||
| 630,128 | 665,560 | ||||
| CREDITORS AND ACCRUALS: | |||||
| Amounts falling due within one year | 8 | 7,313 | 5,989 | ||
| NET CURRENT ASSETS : | 622,815 | 659,571 | |||
| 623,038 | 659,868 | ||||
| NET ASSETS: | |||||
| REPRESENTED BY: | |||||
| Unrestricted Funds | |||||
| Designated Funds | 14 | 403,000 | 403,000 | ||
| General Funds | 14 | 220,038 | 256,868 | ||
| 623,038 | 659,868 | ||||
| Restricted Funds | - | - | |||
| 623,038 | 659,868 | ||||
| Tangible Assets | 13 | 222 | 296 | ||
| CURRENT ASSETS | |||||
| Debtors & Prepayments | 7 |
2,132 | - | ||
| Cash at Bank & in Hand | 5 | 627,996 | 665,560 |
ON BEHALF OF THE TRUSTEES:
……………………………………………
:-Signed by Trustee
:-Print Name
…………………………………………….
Approved by the Trustees on: ……………............. 2024
Page 6
RELATE PLYMOUTH AND DISTRICT
NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2024
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, 2024
2. ANALYSIS OF EMPLOYEE COSTS AND NUMBERS
| Staff costs were as follows: Salaries wages and social security |
31/03/2024 31/03/2023 £ £ 77,824 94,854 77,824 94,854 |
|---|---|
No employee received emoluments of more than £60,000 during the year (2023 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 |
31/03/2024 31/03/2023 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 |
31/03/2024 31/03/2023 £ £ £ £ - - - - |
|---|---|
| ~~-~~ ~~-~~ ~~-~~ ~~-~~ |
5. CURRENT ASSETS: Cash and Bank
| 31/03/2024 | 31/03/2023 | 31/03/2023 | |
|---|---|---|---|
| £ | £ | ||
| nk: | |||
| HSBC | 31827391 - Current Account145,225236,887 HSBC 32885646 - Current | ||
| Account | 104,16352,905 Barclays 33126676 - Savings Account |
288,718 |
|
| 285,878 Lloyds 00661209 - Treasurer's Account 89,880 |
89,880 | ||
| Petty Cash 10 |
10 | ||
| 627,996 | 665,560 |
Cash at Bank:
6. THE RESOURCES EXPENDED BY THE CHARITY INCLUDE:
| This is stated after charging: Examiner's Remuneration Depreciation |
Unrestricted General 31/03/2024 31/03/2023 Fund Total Funds Total Funds £ £ £ 653 653 626 73 73 63 ~~7~~26 |
|---|---|
726
688
Page 8
RELATE PLYMOUTH AND DISTRICT
NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2024
7. DEBTORS AND PREPAYMENTS: Amounts falling due within one year
| Trade Debtors Prepayments -Insurance -Rent |
31/03/2024 31/03/2023 £ £ |
|---|---|
| 2,132 - | |
| 31/03/2024 31/03/2023 £ £ 2,002 46 653 626 4,658 4,410 - 674 - 233 |
|
| 7,313 5,989 |
|
| - - 507 - 1,625 - |
8. CREDITORS: Amounts falling due within one year:
| Trade Creditors | |||||
|---|---|---|---|---|---|
| Independent Examiner Fees | |||||
| Wages | |||||
| PAYE/NI | |||||
| Nest Pension | |||||
| 9. INCOMING RESOURCES FROM GENERATING FUNDS | |||||
| 31/03/2024 | 31/03/2023 | ||||
| Unrestricted | Restricted | Total | Total | ||
| £ | £ | £ | £ | ||
| Voluntary Income: | |||||
| Donations | - | - | - | - | |
| Activities for generating funds: | |||||
| Training | - | - | - | - | |
| Investment Income: | 2,762 | - | 2,762 | 622 | |
| 2,762 | - | 2,762 | 622 |
10. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
| 31/03/2024 | 31/03/2023 | ||
|---|---|---|---|
| Unrestricted Restricted |
Total | Total | |
| £ £ |
£ | £ | |
| Client Contributions | 34,641 - | 34,641 | 43,215 |
| Grants | - - | - | - |
| Project Income | 42,743 - | 42,743 | 44,295 |
| Sundry | - - | - | 3,934 |
| 77,384 - | 77,384 | 91,444 |
Page 9
RELATE PLYMOUTH AND DISTRICT
NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2024
| 11. DIRECT CHARITABLE EXPENDITURE Premises: Rent and Rates Insurance Heat and Light Repairs and Renewals Depreciation Counselling: 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 Sundries Administration: Legal and Professional Finance Charges |
31/03/2024 31/03/2023 Unrestricted Restricted Total Total £ £ £ £ 10,410 - 10,410 3,425 717 - 717 1,163 2,060 - 2,060 2,180 1,641 - 1,641 556 73 - 73 63 1,695 - 1,695 1,955 4,322 - 4,322 7,560 30,660 - 30,660 45,979 37,604 - 37,604 38,900 9,560 - 9,560 9,975 1,517 - 1,517 1,329 611 - 611 367 9,470 - 9,470 8,535 2,452 - 2,452 2,436 1,028 - 1,028 1,405 1,044 - 1,044 737 163 - 163 346 134 - 134- 774 - 774 675 1,041 - 1,041 1,200 116,976128,783 116,976 - |
|---|---|
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.
| 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 |
- - - - - 42,000 - - - 42,000 50,000 - - - 50,000 5,000 - - - 5,000 6,000 - - - 6,000 300,000 300,000 |
|---|---|
| 403,000 - - - 403,000 256,868 80,147 116,976 - 220,038 |
|
| 256,868 80,147 116,976 - 220,038 |
|
| 659,868 80,147 116,976 - 623,038 |
Page 10 RELATE PLYMOUTH AND DISTRICT
NOTES TO THE FINANCIAL STATEMENTS for the 12 month period ended 31st March, 2024
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:
| Other Equipment: | 20% on a straight line basis. | 20% on a straight line basis. | ||
|---|---|---|---|---|
| IT Equip | Other | Total | ||
| £ | £ | £ | ||
| Cost | ||||
| Brought Forward | - | 592 | 592 | |
| Fully Depreciated | - | 228 | 228 | |
| Additions | - | - | - | |
| Disposals | - | - | - |
| As at 31st March, 2024 Depreciation Brought Forward Fully Depreciated Charge for the period Disposals As at 31st March, 2024 Net Book Value:As at 31st March, 2024 Net Book Value: As at 1st April, 2023 |
- 364 364 |
|---|---|
| - 297 297 - 228 228 73 73 - - - |
|
| - 142 142 |
|
| - 222 222 |
|
| - 296 296 |
14. CAPITAL COMMITMENTS
The charity's only capital commitment as at 31st March 2024 or 31st March 2023, 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