Company reglstratlon number.. 01764440 Charlty registratlon number.. 288191 Sevenoaks Christian Counselling Service IA company Ilmlted by guarantee) Annual Report and Flnancial Statements for the Year Ended 31 january 2024 Fleld Sullivan Llmlted 9 Hare & Blllet RD8d Blackheath SE3 ORB
Sevenoaks Chrlstlan Counselllng Service Contents Reference and Admlnlstratwe Detalls Trustees, Report 2to4 Independent Examlnèr's Report 5t06 Statement of Flnanclal ACtltIeS ealance Sheet Notes to the Financial Statements gto15
Sevenoaks Christian Coun5elllng Servl¢e Reference and Admlnlstrative Detslls Trustees Reverend Anne Bourne Dr Esther Cheesman Hllary Clarkson Gill Clayton Chrls Stwen Luclnda Wrlght Dr Mary Wrtght Luclnda Wri8ht Secretary CharSty Re8lstratlon Number 288191 Company Reglstratlon Numbèr 01764440 Reglstered Office Llttle Court Road Sevenoaks Kent TN13 2LG Indèptndent Examlner Field SullSvan Limited 9 Hare & Billet Road 81ackheath SE3 ORB Sollcftors: Weller5 Tension House Tweedy Road Bromley Kent BRI 3NF ankers CAF Bank Ltd 25 Kings Hill Avenue West M&lllnB Kent ME19 4JQ Page I
Sevenoaks Chrlstlan Counselllng Service Trustees, Report The trustees, vA)o a dlrectors for the purposes of company law, present the annual report together wlth the financial statements of the charitable company for the year ended 31 january 2024. Small companles provlslon statement Thls report has been prepared in accordante wlth the small companles regirne under the Companles Act 2006. Oblectlves and actlvltles The char5ty's maln object Is to advance the Christlan religion by establlshlng and carrylng on a servlce of counselllng based on Christlan principles. The pollcies adopted In furtherance of these objects are to provlde a serv5 of counselling and trainin8 In counsellin8 based on Christlan prlnciples and carrled out by fully trained and accredited protesslonal counsellors, in Sevenoaks and the surrounding distrlct and there has been no hange In these durlng the year. The trustees have pald due re8ard to guldance Issued by the Charlty Commisslon In decidlng what actFvStles the charlty should undertake to ensure that the Char5ty operates for the publle benefit. Achlevements and perfoimante The actlvltles ol Sevenoaks Counselllng durlng 2023-24 contlnued the trend seen followlng the pandemlc. We contlnue to offer a hybrld 5ervlce of face-to-face and remote Ivldeo or telephone) sessions which meets the needs of cllent groups who had dlfficulty accesslng our service in the past. We were, however, On 88aln unable to offer any tralnSnB cotsrses. The number of sessions we were able to schedule durin8 the year was nearly 20% hlgher than in the prevlous year. as we moved to opening the servlce five days a week Instead of four. Perversely, the Increased number ol sessions contrlbuted to a 5ignlflcant Ileflclt lor the yearlsee below). This is because we onty ask clients to contribute what they ean afford, and cllent contrlbutlon5 rarely If ever cover the osts of runnlng the servlce. Last year, cost of livlng Increase led to hlgher costs, but werage cllent contrlbutions per sesslon actually decreased. As a resulL total fSnanclal contrlbudons from clients covered less than 70% of the increased c05t of runnlng the Service. We rely on donations and local authority grants to make up the shortfall, but these Increased by bare 5% over 2022-23 and th15 led to a deficit of some £14k for the full year. Fortunately, we have sufficient funds in resetve to CDver thls defTcit. The trustees are actively pursuing addltlonal sources of fundSng and vIew1n8 means of encouraglng a hlgher level of dlent contrlbutions. Wlth reserves standing at some £46k, representin8 around four months, worth of total expenditure, we are tohfldent of belng able to meet our obligations over the next twelve months at least. We are grateful to churches and Indlvlduals for thelr contlnuing 5UPPOrt, flnancial and wayerful. In partlcular we are heavSly dependent on the generoslty of ChrSst Church URC, who allow us to Use thelr premlses rent free for admlnlstration and counselllng purposes. We are confldent that we contlnue to provSde a servlce for the publlc benef1¢ and the contlnued support of both Sevenoaks Town Counc51 and Sevenoaks Dlstrict Council, In the form of annual grants, Indlcate5 that the local authorltles also perceive this to be the case. Pa8e 2
Sevenoaks Chrlstian Counselllng Servlce Trustees, Report In antlclpatlon of the retirernent of the Mead of Counselllng we employed a Deputy HOC In the latter part of last year. Thls person has now taken over as HOC worklng 10 hours a week, assisted by a DHOC working 6 hours a week.. For the efflclent runnlng of the setvice, we rely on a team of dedlcated volunteers working In the office, takin8 phone calls and deallng with MeSseS and ema115. We continue to review our administrative procedures wlth the alm of movlng towards fully onllne systerns. Flnanclal revlew The SU$ of the year show a deficlt of E14,10112023.' 5urplu5 of £l,ISBI. It Is the pollcy of the charlty that unrestrlcted funds which have not been designated for a specific use should be malntained at a level equivalent to a rninirnum of two month's expendlture whlch would have amounted to around £17,000 for the year under review. The dlrectors conslder that reserves at thls level will ensure that, in the event of a slgnlflcant drop In fundln8, they will be able to continue th2 charlws current actlvltSes whlle consideration 15 given to ways in which additional funds may be ralsed. The resetves at the er¢d of the year were £46,53912023.. £60,640) which would cover approxlmately 4 months expendlture. The trustees do not conslder that reserves at thSs level are excess5ve. The trustees do not expect slgnsfic3nt reductions In donated Income and counsellors are only pald for se5slons undertaken so In the event that counsellln8 sesslons retluce, payments to counsellors wlll also reduce. The dlrectors have assessed the major rtsks to whlch the charlty Is exposed, and are satlsfled that systems are In place to mltlgate exposure to the malor risks. Strurture* governance and management The charlty Is a cornpany Ilmlted by guararitee. Trustees and officers The trustees and offlcers seNlng durlng the year and sificÈ the year end were as follows: Trustees.. Reverend Anne Bourne Dr Esther Cheesman Hllary Claikson Glll Clayton Chrls StNer5 Luclnda Wrlght Dr Mary Wrlght Setretsry- Luclnda Wrl8ht Directors are appointed by the members In annual general meetlng although exlstlng dlrettors may make a temporary appolntment durlng the year to flll a vacancy. One third of the dlrectors retire by rotation each year and ère automatlcally re-appointed unless It is expressty resolved to fill the vacated office with another 3ppointee. Member5 are elected by the directors. None of the dlrectors has any benelici?l interest in the company. All of the dlrecto¥s are members of the company and guarantee to tontribute £10 the event of a wSndlng up. Pa8e 3
Sevenoaks Chrlstlan Counselllng Servlce Trustees, Report Statement of trustees, responslbilltles The trustees Iwho are also the directors of Sevenoaks Chrlstlan Counsellln8 Setvlce fo¥ the purposes of company lawl are responsible for preparlng the trustees, report and the financlal statements In accordance V4ith appllcable law and Vnited Kin8dom Attountlng Standards Iunlted Klngdom Generally Accepted Accountin8 Practice), including FRS 102 'The Financial Reporting Standard appllcable In the UK and Republlc of Ireland The report and accounts have been prepared in accordance wlth the pr¢)vislons In the Companles Act 2006 relating to small companies. Company law requires the trustees to prepare flnantlal statements for each fTnanclal year. Under company law the trustee5 must not approve the flnancial statements unless they are saSfied that they e a true and falr vlew of the state ol affails of the charitable company and of the IncoM1ng resources and appllcatlon of resources, Including its Income and expenditure, of the charltable company for that perlod. In preparSn8 these rinancial statement5, the trustees are requlred to.. select suitable accountlng policies and appty them tonslstentlv,. obseNe the methods and prlnclples In the Charltles SORP,. make judgements and estlmates that are reasonable and prudent; state whether applicable accounting standards, comprising FRS 102 have been followed, sublect to any material departures dlsclosed and explained in the financlal statements,. and prepare the linanclal staternents oft the going concern basss unless It 15 inapproprlate to presume that the charitable company will continue In buslness. The trustees are responsible for keeplng proper accountlng records th3t can disc105e with reasonable accuracy at any tlme the financSal posltlon of the charltable company and enable them to ensure that the financlal Staternents comply wlth the Companles Act 2006. They are also responslble for safeguarding the assets of the diaritable company and hènte fortaklng reasonable steps for the preventlon and detectlon of fraud and other Irregularltles. The trustees are responslble for the malntenance and Integrity of the corporate and flnancial information Induded on the charStable company's webslte. Le8islatlon 8overnlng the preparation and dlssemlnatlon of flnancla5 statements may d5ffer from leg151atlon In other lurlsd5ctlons. Small companlts provblon statement Thls report has been prepared In accordance wlth the small companSes regime under the Companles Act 21XI6. The annual report was approved by the trustees of the charlty on. and slgned on Its behalf bv.. ChristiV Trustee Pa8e 4
Sevenoaks Chrlstlan Counselllng Servlce Independent Examiner's Report to the tru5tee5 of Sevenoak5 Christian Coun5elllng Servlce {'the Company'l I report to the charfty trustees Iwho are also Directors for the purpose of company lawl on my examlnation of the accounts of the Sevenoaks Chrlstian Counselllng Service I'the charStable company'l for the year ended 31 January 2024 whlch comprlse the Statement of FlnancSal Actlvltles, the Balance Sheet and related notes. Thls report Is made solely to the charl$ trustees, as a body, In accord8nce wlth sectlon 145 of thé Charjdes Act 2011. My work has been undertaken so that I mlght state to the charlty's trustees those matter5 1 arn required to state to them in this report and for no other purpose. To the fullest extent permltted by law, I do not accept or assume responslblllty to anyone other than the charity and the charl5 trustees as a bodys for my work. for this reporL orforthe opinlons I have formed. Responslbllltle5 and bas1$ of report As the charlws trustees of Sevenoaks Christlan Counsellin8 Servlce you are responsible for the preparation of the accounts In accordance with the quIrernents of the Companles Act 20061'the 2006 ACVI. Havlng satlsfSed myself that the accounts ol Sevenoaks Christian Counselling Service are not required to be audlted under Part 16 01 the 2006 Act and are eliglble for Independent examSnatlon, I report Sn respect of my examlnation of your charlty's accounts 8s carrled out undeT section 145 of the Ch3rities Act 20111'the 2011 Act'l. In carrylng out my examlnatlon I have followed the Dlrectlons glven by the Charlty Commission under 5ectlon 14515llbl of the 2011 Act. An Independent examlnatlon does not Involve gatherlng all the evldence that would be required In an audlt and consequently does not cover all the matters that an audStor conslders In glvlng thelr opSnlon on the linanclal statements. The plannlng and conduct of an audlt goes beyond the 1Smlted assurance that a Independent examination can provide. Consequently l express no oplnlon as to whether the flnancial statements present a 'true and fai¢ vlew and my report is Ilmlted to those 5peciflc matters set out In the independent examinerfs statement. Independent examlnerfs statement I have completed my exarnination. I conflrm that no matters have come to my attentlon In connectlon wlth the examlnatlon glvlng me cause to believe: l. accountlng records were not kept In respect of Sevenoaks Chrlstlan Counselllng SeNlce as requlred by sectlon 386 of the 2006 Act,. or 2. the accounts do not accord with th05£ records- or 3. the accounts do not comply wlth the accountSng requlrements of section 396 of the 2CKJ6 Att other than any requirernent that the accounts gwe a 'true and falr vlew, whlch Is not a matter considered as part of an independent examination,. or 4. the accounts have not been prepared In accordan wlth the method5 and prlnclples of the Statement of Recomrnended Practice for accounting and reportlng by charltles appllcable to charltles preparing thelr accounts In accordance with the Financlal Reporting Standard appllcable In the UK and Republlc of Ilartd IFRS 1021. I have no concems and have Come across no other matters in connectlon wlth the examlnatlon to which attentlon should be drawn In this report in order to enable a proper understsndln8 of the accounts to be reached. Pa8e 5
Sevenoaks Christian Counselllng Servlee Independent Examlner's Report to the trustees of Sevenoaks Chrlstlan Coun5elllng Servlce I'the Company'l m Sullivan FCA ICAEW Fleld Sulllvan IlmSted 9 Hare & Blllet Road Blackheath SE3 ORB Date.. Page 6
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Sevenoaks Christian Counselllng Service {Reg15tratlon number: 017644401 Balance Sheet as at 31 January 2024 2024 2023 Note Current a55ets Debtors Cash at bank and In hand 14 1,858 55,613 1,769 67,263 15 57,471 69,032 Credltors.. Amounts fallln8 due wlthln one year 16 110,9321 18,3921 Net assets 46,539 60,640 Funds of the ¢hHrltv: Unrestrlcted Income funds UnrestrScted funds 46,539 60,640 Total funds 17 46,539 60,640 For the financial year ending 31 January 2024 the charity was entStled to exemption fram audlt under sectlon 477 of the Cornpanies Art 2006 relati#g to small companies, Dlrectors, responslbilltles.. The members have not requifed the charlty to obtain an audst of Its accounts for the year In questlon la accordance wlth seetion 476,. and The directors acknowledge thelr responsibllities for complylng wlth the requlrements ol the kt wlth respect to accounting records and the preparatlon of accounts. These flnancial Statements have been prepared In accordance wlth the speual provlslons relattn8 to companies subject to the small companies regime wlthSn Part 15 of the Companles Act 2006. clal staternents on pa8es 7 to 15 were approved by the trustees, and authorised for Issue on and $58ned on thelr behalf by.. ChrlsStiv Trustee The notes on pages 9 to 15 form an Integral part of these flnanclal statements. Page 8
Sevenoaks Chrlstlan Counselling Servlce Note5 to the Flnancial Statements for the Year Ended 31 January 2024 I Charlty status The charlty Is Ilmlted by 8uarantee, Intorporated In, and consequently does not have share capitsl. Each ol the trustees Is Ilable to contrlbute an amount not exceedln8 £10 toward5 the assets of the charlty in the event of Ilquidatlon. The address of Its registered offSce Is.. Llttle Court Road Sevenoaks Kent TN13 2LG 2 Accountln8 pollcles Summayy of slgnlflcant accountlng pollcles and key accountlnge5tlmates The princlpal accounting policles applled In the preparation of these financlal statements a set out below. These policies have been conslstently applled to all the years presented, unless othenlSe Stated. Statèment of compllance The financlal statements have been prepared In actordance with Accountln8 and Reportlng by Charities.. Statement of Recommended Prattlce appllcable to charlties preparing their accounts in accordance with the Financial Reporting Standard appllcable in the UK and Republic ol Ireland IFRS 1021 lellectlve l January 20191- (Charities SORP IFRS 1021 Second edltion October 20191, the Flnancial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. They also comply wlth the Companies Act 2006 and Charitles Act 2011. Basls of prepar3tlon Sevenoaks Chrlstian Counsellln8 Setvlce meets the deflnltlon of a publSc benefit entity under FRS 102. Assets and Ilabilitie5 are Inltlally recognlsed at hlstorScal cost or transaction value unless otherwise stated In the relevant accounting pollcy notes. Goln8 concern The trustees conslder that there aye no materlal un¢ertalntles about the charity's ablllty to contlnue as a going concern nor any significant areas of uncertalnty that affect the carrySng value of assets held by the charity. Judgements and key sourtes of e$tlmation uncertalnty In the application ol the charlty's accountSng pollcles, the dlrectors are qUIred to make lud8ements, estimates and assumptlons about the carrylng amount of asset5 and liabilities that are not readily apparent from other sources. The estimates and assoclated assumptlons are based on historical experlence and other factors that are consldered to be relevant. Actual results may dlffer from these estimates. The estlmates and underiyln8 aS5umptlons are reviewed on an ongoing basss. Revi510ns to accountlng estSmates are recognlsed In the periods In whlch the e5limate is revised where revlslons affetts only that perlod, or in the perlod of the revlslon and future perfods where the revSsSons affects both current and future periods. Pa8e 9
Sevenoaks Christlan Counselllng Servlce Notes to the Flnanclal Statements for the Year Ended 31 January 2024 Income and endowments All Income is recogni5ed once the charity has entltlement to the Incorne, is probable that the Income wlll bè re¢£lved and the amount of the income recelvable can be measured rellably. Donotlons ond leqacle5 Donatlons are recognised when the charlty has been notlfled In wrltln8 of both the amount and settlement d8te. In the event that a donation is subleet to condltlons that requlre a level of performance by the charlty before the charity is entltled to the fvnds, the Income Is deferred and not recognlsed untll elther those conditions are fully met, or the fulfilment of those conditions Is wholly wlthln the control of the tharlty and St Ss probable that these condStlons will be fulfllled In the ¥eportlng perlod. Grnnts recelvqble Grants are recognlsed when the th8rlty has an entltlement to the funds and any conditlons Ilnked to the grants have been met. Where performance condltlon5 are attached to the grant and are yet to be met, the Income 15 recognlsed as a1Sability and included on the balance sheet as deferred Income to be released. Eypendlture All expendlture is recognlsed once there Is a legal or constructlve obllgatSon to that expenditure, It Is probable settlement is requlred and the amount can be measured reliably. All costs are allocated to the applicable expenditure headin8 that ag8re8ate slrnllar costs to that category. Where costs nn0t be dlrectly attrlbuted to particular headings they have been allocated on a basls consSstent wlth the use of resources, wlth central staff C05t5 allocated on the basi5 of tlme spen( and depretiatlon charges allocated on the portlon of the assevs use. other support costs are allocated based on the spread of staff costs. Churltobleoctlvltles Charltable expendlture comprises those costs Incurred by the charlty Sn the dellvery of its actlvrtles and sel¢e5 for its beneflclarles. It Includes both costs that can be allocated dlrectly to such activities and those costs of an indlrect nature necessary to support them. Gmntprov151ons Provlslons for grants are made when the intentlon to make a grant has been tommunlcated to the reclplent but there Ss uncertainty about elther the timing of the grant or the arnount of grant payable. Support costs Support costs include central function5 and have been allocated to aetlvlty cost categorles on a basls conslstent wSth the use of resources, for example, allocating property Costs by floor areas, or per c8plt8, stsff costs by the tlme spent and other costs by their usage. Taxatlon The charity Is considered to pass the test5 set out In Para8raph I Schedule 6 of the Flnance Act 2010 and therefore it meets th2 definition of a charitable company for UK corporation tax purposes. Accordlngly, the charlty Is potentially exempt from taxatlon in respect of Income or capital gains recelved wlthln categorfes covered by Chapter 3 Part 11 of the Ccrpo¥atlon Tax Act 2DIO or Sectlon 256 of the Taxation of Chargeable Galns Act 1992, to the extent that such income or8alns are applied exclu51vely to charltable purposes. Page 10
Sevenoaks Chr15tian Coun5elllng Servlce Notes to the Flnanclal Statements for the Year Ended 31 January 2024 Trade debtors Trade debtors are amounts due from customers for merchandlse sold or seNlces performed Sn the ordSnary course of busine5S. Trade debtors are recognlsed Inltlally at the transactlon prlce. They are subsequently measured at amortlsed cost using the effective interest method, less provlslon for Impalrment. A provlsion for the Impairment of trade debtors Ss establlshed when there Is oblectlve evldence that the charSty wlll not be able to collect all amounts due according to the orlglnal terms of the recelvables. Cash and cash equlvzlent5 Cash and 5h equlvalents comprfse cash on hand and call deposlts, and other short-term hlghly Ilquld Investments that are readily convertible to a known amount ol ¢a5h and are sublect to an Inslgnlflcant r15k of change In value. Fund Structure Unrestrlcted Income funds are 8eneral funds that are avall8ble for use at the trustees dls(redon In furtherance of the objectives of the charlty. Penslons and other post rètlremènt obllgatlons The charity operates a deflned contrlbutlon penslon scheme whlch Is a penslon plan under whlch flxed tontrlbutlons are pald Into a penslon fund and the charlty has no le8al or constructlve obll8atlon to pay further contributions even rf the lund does not hold suffitlent assets to pay all employees the beneffts relatlng to employee seNlce Sn the current and prior periods. Contribution5 to defined contributlon plan5 are recognlsed In the Statement of Flnèntlal Actlvltles when they are due. If contributlon payments exceed the contributiijn due lor setvice, the excess is recognised as prepayment. Page 11
Sevenoaks Chrlstian Counselling Service Notes to the Flnanclal Statements for the Year Ended 31 January 2024 3 Ineome from donatlons ond legacles Unrestrlcied funds General Total 2024 Total 2023 Donatlons and 8Sfts 22.239 22,239 19,701 Grants re1vable 3,500 3,500 4,700 25,739 25,739 24.401 4 Income from tharltable actlvltles Unre5trlcted funds General Total 2024 Total 2023 aient contributlons 92,762 92,762 77,805 5 Investment Income Unrestrlcted funds General Total 2024 Total 2023 Interest recelvable 971 971 215 6 Expendlture on charltsble artlvltles Unrestricted funds General Total 2024 Total 2023 Note Premises costs Trainin& supeThlslon and expenses Counsellors fees Grant funding ol activlties Governance costs 4,071 14,267 83,401 2.000 29,834 4,071 14,267 83,401 2,000 29,834 1,975 11,440 61,728 2,000 24,120 133,573 133,573 101,263 In addltlon to the expendlture analysed above, there are also support costs of £29,83412023- £24,120) whlch relate dlrectly to charltable artlvltles. See note 7 forfurther detalls. Page 12
Sevenoaks Christian Counselllng Servl¢e Note5 to the Flnanclal Statements forthe Year Ended 31 January 2024 7 Analysls of support cost5 Support costs Unièstricted funds General Total 2024 Total 2023 Staff costs offl & admlnlstratlon 23,043 3,545 1,250 1,996 23,043 3,545 1,250 1,996 17,689 5,431 I,0 Independent examlner Legal and professSonal 29,834 29,834 24,120 8 Trustees remuneratlon and expenses No trustees. nor any persons connected wlth them, have recelved any remuneratlon from the thartty durlng the year. No trustees have recelved any relmbursed expenses from the charlty durlng the year. DonatSons made by the trustees wlthout any conditions attached totalled £Nil fLir the year12023 - £1,200), 9 Grant-maklng Analys15 of 8rants Grants to Institution5 2024 Analy515 Chrlst Church 2,0 10 Related party transactlons Transactions wlth trustees are dlsclosed on note 8. Remuneration of key manaBemtnt personnel The remuneratlon of key management personnel Is £18,61212022.. £16,847). Page 13
Sevenoaks Chrlstlan Counselling Servlce Notes to the Flnanclal Statements for the Year Ended 31 January 2024 11 Staff costs The èEgregate payroll costs were as follows.. 2024 2023 Staff costs durlng the year were: Wages and salarles Pension costs 21,946 1,097 16,847 842 23,043 17,689 No employee recelved emoluments of more than £60,0 during the year. 12 Penslon and other schemes RÈtlrÉmènt benefit schème The penslon cost charge for the year represents contrlbutlons payable by the charlty to the scheme and amounted to £1.09712023- £8421. 13 Taxatlon The charfty Is a re8lstered chadty and Is therefore exempt frorn taxation. 14 Debtors 2024 2023 Prepayments Other debtors 429 1.340 1,411 1,858 1,769 15 Cash and Cash equlvalents 2024 2023 Cash at bank 55,613 67,263 Page 14
Sevenoaks Chrlstlan Counselllng Servlce Notes to the Flnanclal Staternents for the Year Ended 31 January 2024 16 Credltors: amounts falllng due wlthln one year 2024 2023 Other credltors 6,255 4,677 2,349 6,043 Aceruals 10,932 8,392 17 Funds Balance at I Februaiy 2023 IncoTning resources Resources expended Balance at 31 january 2024 Unrèstrlcted funds GenÈral 60,640 119,472 1133,5731 46,539 Balance at i February 2022 Incomlng rèsources Resources expended Balance at 31 January 2023 Urtrestrlcted funds General 59,482 102,421 1101,2631 60,640 18 Analysls of net assets between funds Unrestrlcted funds General Total funds at 31 January 2024 Current assets Current Ilabllities 57,471 110,9321 57,471 110.9321 Total net assets 46,539 46,539 Unrestrlcted lunds General Total fLtnds at 31 January ZOZ3 Current 8S5ets Current liabllitles 69,032 18,3921 69,032 18,3921 TotsS net assets 60.640 60,640 Page IS