Charity registration number 288191
Company registration number 01764440 (England and Wales)
SEVENOAKS CHRISTIAN COUNSELLING SERVICE OPERATING AS SEVENOAKS COUNSELLING ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2023
SEVENOAKS CHRISTIAN COUNSELLING SERVICE OPERATING AS SEVENOAKS COUNSELLING LEGAL AND ADMINISTRATIVE INFORMATION
| Directors | Gill Clayton |
|---|---|
| Chris Stiven | |
| Dr Mary Wright | |
| Rev Anne Bourne | |
| Dr Esther Cheesman | |
| Hilary Clarkson | |
| Lucinda Wright | |
| Secretary | Lucinda Wright |
| Charity number | 288191 |
| Company number | 01764440 |
| Principal address | Littlecourt Road |
| Sevenoaks | |
| Kent | |
| TN13 2LG | |
| Registered office | Littlecourt Road |
| Sevenoaks | |
| Kent | |
| Independent examiner | Nigel Hewson FCA DChA |
| Hewsons | |
| Chartered Accountants | |
| 80 Woodhurst Avenue | |
| Orpington | |
| Kent | |
| BR5 1AT | |
| Bankers | CAF Bank Limited |
| 25 Kings Hill Avenue | |
| Kings Hill | |
| West Malling | |
| Kent | |
| ME19 4JQ | |
| Solicitors | Wellers |
| Tenison House | |
| Tweedy Road | |
| Bromley | |
| Kent | |
| BR1 3NF |
(Appointed 11 March 2022) (Appointed 10 May 2022)
SEVENOAKS CHRISTIAN COUNSELLING SERVICE OPERATING AS SEVENOAKS COUNSELLING CONTENTS
| Page | |
|---|---|
| Directors' report | 1 - 2 |
| Statement of directors' responsibilities | 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 11 |
SEVENOAKS CHRISTIAN COUNSELLING SERVICE OPERATING AS SEVENOAKS COUNSELLING DIRECTORS' REPORT
FOR THE YEAR ENDED 31 JANUARY 2023
The directors present their annual report and financial statements for the year ended 31 January 2023.
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 memorandum and articles of association, 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)” (as amended for accounting periods commencing from 1 January 2019).
Objectives and activities
The charity's main object is to advance the Christian religion by establishing and carrying on a service of counselling based on Christian doctrines, principles and faith. The policies adopted in furtherance of these objects are to provide a service of counselling and training in counselling based on Christian principles and carried out by fully trained and accredited professional counsellors, in Sevenoaks and the surrounding district and there has been no change in these during the year.
The directors have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake to ensure that the Charity operates for the public benefit.
Achievements and performance
The activities of Sevenoaks Counselling during 2022-23 were influenced by lessons learned from the pandemic. We were able to offer more sessions face-to-face, but we have found that several clients actually prefer video or telephone counselling. In offering a hybrid service of face-to-face and remote sessions we have been able to meet the needs of client groups who had difficulty accessing our service in the past. We were, however, again unable to offer any training courses. Overall, the number of sessions we were able to schedule during the year was slightly higher than in the previous year.
The after-effects of COVID, and other economic factors, continued to lead to some clients experiencing additional financial problems, and as we only ask clients to contribute what they can afford, some clients had to reduce their financial contributions. Nevertheless, the level of client contributions in relation to scheduled sessions again rose compared with the previous year.
Having said that, total financial contributions from clients only covered some 75% of the cost of running the service. This is a level rarely exceeded, and we rely on donations and local authority grants to make up the shortfall. Although donations were some 11% lower than in the previous year, they were sufficient, together with grants totalling £4.7k, to enable us to cover costs, with a small surplus of just over £1k. Much of this better than anticipated result was due to the fact that we have not yet incurred most of the extra expenditure budgeted for last year.
We are grateful to churches and individuals for their continuing support, financial and prayerful. In particular we are heavily dependent on the generosity of Christ Church URC, who allow us to use their premises rent free for administration and counselling purposes.
We are confident that we continue to provide a service for the public benefit, and the continued support of both Sevenoaks Town Council and Sevenoaks District Council, in the form of annual grants, indicates that the local authorities also perceive this to be the case.
We currently employ one part time member of staff: a Head of Counselling working 52 hours a month. For the efficient running of the service we rely on a team of dedicated volunteers working in the office, taking phone calls and dealing with messages and emails. We are in the process of reviewing our administrative procedures with the aim of moving towards fully online systems.
The early months of the current financial year have already seen some erosion in the level of client contributions in relation to scheduled sessions. We also anticipate incurring extra expenditure this year, as staff remuneration and counsellors’ session rates have risen in line with recent double-digit inflation, as we upgrade our systems and as we employ solicitors to update our governing documents. We therefore anticipate recording a deficit of as much as £21k in 2023-24. Nevertheless, our financial reserves are such that we are confident that we will be able to continue as a going concern for at least the coming twelve months.
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SEVENOAKS CHRISTIAN COUNSELLING SERVICE OPERATING AS SEVENOAKS COUNSELLING DIRECTORS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2023 Financlal rnvi•w The resutts of the ye& sh(M a surplus of £1.1S81222- £734). 11 i8 the Oicy of th& thanty that unre8tri¢Aed funds which have not tjeen des3naW for a $pgcifi¢ use bo maintain9d al a Sgvel eqUiv8nI lo a mlnlmum of tsyo month's exwdFture whith would havg arnounted to around £17.¢J)) f the year under review. The dir&torn consrder that reserves at this level wll en$ur8 that. in the gvent of a signfficanl drop in funding, they will be ab to continue the tharity's rrent activ86 while Lxjnsiderallon is gNen to ways in which additional fvnds may bo rai68d. Tho TeBorve6 at Ihg end of the year were £60,640 which would cover approximately 7 months expandire. Tho trustees do not cg)nsider that reserves at this level are eXrSSNe e$pg¢tally in viww of the antiapated deficit this year. The trusteos do not expgct SvJnif8nt reductions In donated Inc£Jme and ts)unselb)rs are only paid for sessions undertaken so in the 8venl that c£Junselling sessions redu. payThS to o)unsdkirs wll also reduce. The directors have a8ses8ed the major risks lo whhth the thaiity is exposed. and are 8altsfied that systems 8re in ace lo mitigate exposure to thg major risks. Struclur•. gov•rnnc• and managomgnt The tharity is a )mpanY lirniled by guarontoo. The dirèdors ser during the year and up to the date ofslgnatwe oflhe finanoal stmerts We.. Gill Clayton Stephen Day Chris Stiven Dt Mary Wright RevAnne Boume DT E8lher ChM Hllary Claknn LLKlnda ght (Resigned 14 Novembèr 2022) (Aprnted 11 Marth 2022) {ApInted 10 May 2022) DireLors 8re apwintgj by the fflernbers in onnual general meetlng although ex18Ung dtreL#m may make a tgmporary appointment during the year to fill a vacancy. One third of the difectors relire by iotation each year and are autCffl8ticalty re-appointsd unles8 it is expre88iy resofved to fill the vacat&J office with anothèr apptsintèe. Members are elected by the directors. Nono of the directors has ony benofidal Interest in the o)mpany. All of the dkertor8 are member8 of the company and guarantee lo o)nlributo £10 In the event of a wlndlng up. R•f9r•n and admlnl•tratlvo infcrtis)n is prowidgd on the po99 follLJYlrvJ the cover sheet. The dire rs, r8wtwa$ approved by tho Boat(l of t)irertors. Chrfs Sti
SEVENOAKS CHRISTIAN COUNSELLING SERVICE OPERATING AS SEVENOAKS COUNSELLING STATEMENT OF DIRECTORS' RESPONSIBILITIES
FOR THE YEAR ENDED 31 JANUARY 2023
The directors, who also act as trustees for the charitable activities of Sevenoaks Christian Counselling Service, are responsible for preparing the Directors' Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the directors to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these accounts, the directors are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the accounts; and
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Companies Act 2006. 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.
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SEVENOAKS CHRISTIAN COUNSELLING SERVICE OPERATING AS SEVENOAKS COUNSELLING INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS OF SEVENOAKS CHRISTIAN COUNSELLING SERVICE
I report to the directors on my examination of the financial statements of Sevenoaks Christian Counselling Service (the charity) for the year ended 31 January 2023.
Responsibilities and basis of report
As the directors 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
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:
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1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Nigel Hewson FCA DChA
Hewsons Chartered Accountants 80 Woodhurst Avenue Orpington Kent BR5 1AT
Dated: 12 June 2023
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SEVENOAKS CHRISTIAN COUNSELLING SERVICE OPERATING AS SEVENOAKS COUNSELLING STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JANUARY 2023
| **Unrestricted ** | Unrestricted | ||||
|---|---|---|---|---|---|
| funds | funds | ||||
| 2023 | 2022 | ||||
| Notes | £ | £ | |||
| Income from: | |||||
| Donations and legacies | 2 | 24,401 | 24,340 | ||
| Charitable activities | 3 | 77,805 | 70,237 | ||
| Investments | 4 | 215 | 5 | ||
| Total income | 102,421 | 94,582 | |||
| Expenditure on: | |||||
| Charitable activities | 5 | 101,263 | 93,848 | ||
| Net income for the year/ | |||||
| Net movement in | funds | 1,158 | 734 | ||
| Fund balances at 1 February 2022 | 59,482 | 58,748 | |||
| Fund balances at 31 January 2023 | 60,640 | 59,482 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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SEVENOAKS CHRISTIAN COUNSELLING SERVICE OPERATING AS SEVENOAKS COUNSELLING BALANCE SHEET AS AT31 JANUARY2023 2023 2022 Curr•nta•••ts Debtors Cash al bank and In hand 11 1.769 67.263 1,526 65.766 CredltoY•: amounts falllng dufr withln one year 12 {8.392) {6,284) Not cuff•nt a•8•ts Income fund• Unrestricted ndS 59,482 59,482 The txmpany is gnlrfled to the exemption from the audit requirem1 contain8d in wctkin 477 of th8 Compantes Aca 2(KJ6, forthe year ended 31 January 2023. The direthts knOw98 their responslbilitie8 for ensuring that the charity koeps acrg)unting rec4Jrd$ whk compty with soction 388 of the Ad and for preparing anIS grve a true and fair view of the state of affairs of the company 88 at the end of the financial year and of tts incoming resources and application of resourc*s. induding its income and expendrture, for the financial year i) aeojrdance with the requirements of sections 394 and 395 and bvhicl) oth¢rwise umnply with rryulremerrts of the Compan188 2(th relating w aLsxJunts, go far as applicable to th8 mpanY. Tho members have not requwed the company lo obtaln an audit of tts finandal statemèrrts for the year In question in aCdanCe with sectlon 476. The fina s(.u.()o al statsMts were 4pprov•J by Ihe Dlr&Xor8 on .. . .. ..... .. pany rngl•tratlon numb•r 01714440
SEVENOAKS CHRISTIAN COUNSELLING SERVICE OPERATING AS SEVENOAKS COUNSELLING NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023
1 Accounting policies
Charity information
Sevenoaks Christian Counselling Service is a private company limited by guarantee incorporated in England and Wales. The registered office is Littlecourt Road, Sevenoaks, Kent.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's memorandum and articles of association, 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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
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 accounts have been prepared under the historical cost convention, modified, where applicable, to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
The directors have considered the charity's day to day cash flow requirements and have a reasonable expectation that the charity has adequate resources to continue in operational existence for at least 12 months from the date of signing of these accounts. Accordingly, they continue to adopt the going concern basis in preparing the annual report and financial statements. The trustees believe that they have sufficient reserves to meet fixed expenses for the 12 months from the signing of these accounts.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the directors in furtherance of their charitable objectives.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised in these accounts. More information about the contribution of volunteers is provided in the trustees report.
The value of facilities provided to the charity at a peppercorn rent is not recognised in these accounts as it cannot be measured reliably. However, donations to Christ Church Sevenoaks who make the facilities available is disclosed in the notes to the accounts.
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SEVENOAKS CHRISTIAN COUNSELLING SERVICE OPERATING AS SEVENOAKS COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2023
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities including office costs and governance costs.
1.6 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.
1.7 Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
1.8 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.
1.9 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Donations and legacies
| Unrestricted | Unrestricted | |
|---|---|---|
| funds | funds | |
| 2023 | 2022 | |
| £ | £ | |
| Donations and gifts | 19,701 | 21,840 |
| Grants receivable | 4,700 | 2,500 |
| 24,401 | 24,340 |
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SEVENOAKS CHRISTIAN COUNSELLING SERVICE OPERATING AS SEVENOAKS COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2023
3 Charitable activities
| Counselling | Counselling |
|
|---|---|---|
| and training | and training |
|
| courses | courses | |
| 2023 | 2022 | |
| £ | £ | |
| Client contributions | 77,805 | 70,237 |
| 4 | Investments | ||
|---|---|---|---|
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Interest receivable | 215 | 5 |
5 Charitable activities
| Counselling | Counselling |
|
|---|---|---|
| and training | and training | |
| 2023 | 2022 | |
| £ | £ | |
| Counsellors fees | 61,728 | 59,729 |
| Training, supervision and expenses | 11,440 | 8,768 |
| Premises costs | 1,975 | 1,762 |
| 75,143 | 70,259 | |
| Grant funding of activities (see note 7) | 2,000 | 2,000 |
| Share of support costs (see note 8) | 23,120 | 20,689 |
| Share of governance costs (see note 8) | 1,000 | 900 |
| 101,263 | 93,848 |
6 Description of charitable activities
Counselling and training
The charity operates a counselling service and provides training courses for counsellors. The operations are accounted for as a single activity.
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SEVENOAKS CHRISTIAN COUNSELLING SERVICE OPERATING AS SEVENOAKS COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2023
7 Grants payable
The donation of £2,000 (2022- £2,000) was made to Christ Church Sevenoaks URC.
8 Support costs
| Support | Governance |
2023Support costs |
2023Support costs |
Governance | 2022 |
|
|---|---|---|---|---|---|---|
| costs | costs | costs | ||||
| £ | £ | £ | £ | £ | £ | |
| Staff costs | 17,689 | - | 17,689 | 16,800 | - | 16,800 |
| Office & administration | 5,431 | - | 5,431 | 3,889 | - | 3,889 |
| Legal and professional | - | 1,000 | 1,000 | - | 900 | 900 |
| 23,120 | 1,000 | 24,120 | 20,689 | 900 | 21,589 |
Legal and professional fees include amounts payable to the independent examiner of £1,000 (2022- £900) in connection with their report and preparation of statutory accounts.
9 Directors
None of the directors (or any persons connected with them) received any remuneration or expenses during the year other than one director was reimbursed expenses totalling £96 (2022- £nil).
Donations received from trustees amounted to £1,200 (2022- £1,452).
10 Employees
Number of employees
The average monthly headcount during the year was:
| Number of employees The average monthly headcount during the year was: |
||||
|---|---|---|---|---|
| 2023 | 2022 | |||
| Number | Number | |||
| Supervision and administration | 1 | 1 | ||
| Employment costs | 2023 | 2022 | ||
| £ | £ | |||
| Wages and salaries | 16,847 | 16,000 | ||
| Other pension costs | 842 | 800 | ||
| 17,689 | 16,800 |
There were no employees whose annual remuneration was £60,000 or more.
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SEVENOAKS CHRISTIAN COUNSELLING SERVICE OPERATING AS SEVENOAKS COUNSELLING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2023
11 Debtors
| Debtors | |||
|---|---|---|---|
| 2023 | 2022 | ||
| Amounts falling due within one year: | £ | £ | |
| Other debtors | 1,340 | 1,139 | |
| Prepayments and accrued income | 429 | 387 | |
| 1,769 | 1,526 | ||
| Creditors: amounts falling due within one year | |||
| 2023 | 2022 | ||
| £ | £ | ||
| Other creditors | 2,349 | 3,083 | |
| Accruals and deferred income | 6,043 | 3,201 | |
| 8,392 | 6,284 |
12 Creditors: amounts falling due within one year
13 Retirement benefit schemes
The charge to the statement of financial activities in respect of defined contribution schemes was £842 (2022£800)
14 Related party transactions
Transactions with trustees (directors) are disclosed in note 10.
Remuneration of key management personnel
The remuneration of key management personnel is as follows.
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Aggregate compensation | 16,847 | 16,800 |
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