Company registration number: 01764440 Charity registration number: 288191
Sevenoaks Christian Counselling Service
(A company limited by guarantee)
Annual Report and Financial Statements for the Year Ended 31 January 2025
Field Sullivan Limited 9 Hare & Billet Road Blackheath SE3 0RB
Sevenoaks Christian Counselling Service
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 4 |
| Independent Examiner's Report | 5 to 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 17 |
Sevenoaks Christian Counselling Service
| Reference and Administrative Details | |
|---|---|
| Trustees | Reverend Anne Bourne |
| Dr Esther Cheesman | |
| Hilary Clarkson | |
| Chris Stiven | |
| Lucinda Wright | |
| Dr Mary Wright | |
| Secretary | Lucinda Wright |
| Charity Registration Number | 288191 |
| Company Registration Number | 01764440 |
| Registered Office | Little Court Road |
| Sevenoaks | |
| Kent | |
| TN13 2JG | |
| Independent Examiner | Field Sullivan Limited |
| 9 Hare & Billet Road | |
| Blackheath | |
| SE3 0RB | |
| Solicitors: | Wellers |
| Tension House | |
| Tweedy Road | |
| Bromley | |
| Kent | |
| BR1 3NF | |
| Bankers | CAF Bank Ltd |
| 25 Kings Hill Avenue | |
| Kings Hill | |
| West Malling | |
| Kent | |
| ME19 4JQ |
Page 1
Sevenoaks Christian Counselling Service
Trustees' Report
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 January 2025.
Small companies provision statement
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
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 principles. 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 trustees 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 2024-25 continued the trend seen following the pandemic. We continue to offer a hybrid service of face-to-face and remote (video or telephone) sessions which meets the needs of client groups who had difficulty accessing our service in the past. We were, however, once again unable to offer any training courses. The number of sessions we were able to schedule during the year was some 17% lower than in the previous year, despite having continued opening the service five days a week instead of four. The resulting decrease in counsellors’ fees contributed to a 9% decrease in overall costs.
These factors combined to result in a modest surplus for the year (see below). We only ask clients to contribute what they can afford, and client contributions rarely if ever cover the costs of running the service. Last year, cost of living increases led to higher costs per session, but increased average client contributions per session more than offset these. This was due partly to a review of our recommended contributions and partly to the more pro-active pursual of overdue contributions.
As a result, total financial contributions from clients covered nearly 76% of the cost of running the service, compared with less than 70% the previous year. We rely on donations and grants to make up the shortfall. In addition to continuing local authority grants we were successful in obtaining a grant of £9,937 from the National Lottery to cover the cost of employing a Deputy Head of Counselling. As a result the accounts show a surplus of some £8k compared with a deficit of some £14k the previous year.
While this is an encouraging result, the trustees are not complacent. The continued receipt of grants at last year’s level cannot be guaranteed. Nevertheless, with reserves standing at some £54k, representing around five months’ worth of total expenditure, we are confident of being able to meet our obligations over the next twelve months at least.
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.
Page 2
Sevenoaks Christian Counselling Service
Trustees' Report
We employ a Head of Counselling working 10 hours a week. In 2023-24 we employed a Deputy Head of Counselling working 6 hours a week, and last year we also employed a Finance Officer working 4 hours a week. 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 continue to review our administrative procedures with the aim of moving towards fully online systems.
Structure, governance and management
The charity is a company limited by guarantee.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Reverend Anne Bourne Dr Esther Cheesman Hilary Clarkson Gill Clayton (retired 21 November 2024) Chris Stiven Lucinda Wright Dr Mary Wright
Secretary: Lucinda Wright
Directors are appointed by the members in annual general meeting although existing directors may make a temporary appointment during the year to fill a vacancy. One third of the directors retire by rotation each year and are automatically re-appointed unless it is expressly resolved to fill the vacated office with another appointee. Members are elected by the directors.
None of the directors has any beneficial interest in the company. All of the directors are members of the company and guarantee to contribute £10 in the event of a winding up.
Page 3
Sevenoaks Christian Counselling Service
Trustees' Report
Statement of trustees' responsibilities
The trustees (who are also the directors of Sevenoaks Christian Counselling Service for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and 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 accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Chris Stiven Trustee
Page 4
Sevenoaks Christian Counselling Service
Independent Examiner's Report to the trustees of Sevenoaks Christian Counselling Service ('the Company')
I report to the charity trustees (who are also Directors for the purpose of company law) on my examination of the accounts of the Sevenoaks Christian Counselling Service (‘the charitable company’) for the year ended 31 January 2025 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.
This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the charity’s trustees of Sevenoaks Christian Counselling Service you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of Sevenoaks Christian Counselling Service 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 your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.
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:
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accounting records were not kept in respect of Sevenoaks Christian Counselling Service as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts 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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the accounts 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 accounts to be reached.
Page 5
Sevenoaks Christian Counselling Service
Independent Examiner's Report to the trustees of Sevenoaks Christian Counselling Service ('the Company')
...................................... Tim Sullivan FCA ICAEW Field Sullivan Limited 9 Hare & Billet Road Blackheath SE3 0RB
Date:.............................
Page 6
Sevenoaks Christian Counselling Service
Statement of Financial Activities for the Year Ended 31 January 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Donations and legacies 3 Charitable activities 4 Investment income 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 18 |
Unrestricted £ 23,549 95,551 1,239 120,339 (114,450) (114,450) 5,889 46,539 52,428 |
Restricted £ 9,937 - - 9,937 (7,726) (7,726) 2,211 - 2,211 |
Total 2025 £ 33,486 95,551 1,239 130,276 (122,176) (122,176) 8,100 46,539 54,639 |
Unrestricted £ 25,739 92,762 971 119,472 (133,573) (133,573) (14,101) 60,640 46,539 |
Total 2024 £ 25,739 92,762 971 |
|---|---|---|---|---|---|
| 119,472 | |||||
| (133,573) | |||||
| (133,573) | |||||
| (14,101) 60,640 |
|||||
| 46,539 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 18.
The notes on pages 9 to 17 form an integral part of these financial statements.
Page 7
Sevenoaks Christian Counselling Service
(Registration number: 01764440) Balance Sheet as at 31 January 2025
| Note Fixed assets Tangible assets 14 Current assets Debtors 15 Cash at bank and in hand 16 Creditors: Amounts falling due within one year 17 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 18 |
2025 £ 2,114 3,439 58,015 61,454 (8,929) 52,525 54,639 2,211 52,428 54,639 |
2024 £ - 1,858 55,613 |
|---|---|---|
| 57,471 (10,932) |
||
| 46,539 | ||
| 46,539 | ||
| - 46,539 |
||
| 46,539 |
For the financial year ending 31 January 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 7 to 17 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
......................................... Chris Stiven Trustee
The notes on pages 9 to 17 form an integral part of these financial statements. Page 8
Sevenoaks Christian Counselling Service
Notes to the Financial Statements for the Year Ended 31 January 2025
1 Charity status
The charity is limited by guarantee, incorporated in , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.
The address of its registered office is: Little Court Road Sevenoaks Kent TN13 2JG
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102) - Second edition October 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
Basis of preparation
Sevenoaks Christian Counselling Service meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Judgements and key sources of estimation uncertainty
In the application of the charity’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the periods in which the estimate is revised where revisions affects only that period, or in the period of the revision and future periods where the revisions affects both current and future periods.
Page 9
Sevenoaks Christian Counselling Service
Notes to the Financial Statements for the Year Ended 31 January 2025
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Grant provisions
Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Page 10
Sevenoaks Christian Counselling Service
Notes to the Financial Statements for the Year Ended 31 January 2025
Tangible fixed assets
Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Page 11
Sevenoaks Christian Counselling Service
Notes to the Financial Statements for the Year Ended 31 January 2025
3 Income from donations and legacies
| Donations and gifts Grants, including capital grants; Grants receivable National Lottery Fund - DHofC 4 Income from charitable activities Client contributions 5 Investment income Interest receivable |
Unrestricted funds General £ 21,549 2,000 - 23,549 |
Restricted funds £ - - 9,937 9,937 Unrestricted funds General £ 95,551 Unrestricted funds General £ 1,239 |
Total 2025 £ 21,549 2,000 9,937 33,486 Total 2025 £ 95,551 Total 2025 £ 1,239 |
Total 2024 £ 22,239 3,500 - |
|---|---|---|---|---|
| 25,739 | ||||
| Total 2024 £ 92,762 |
||||
| Total 2024 £ 971 |
Page 12
Sevenoaks Christian Counselling Service
Notes to the Financial Statements for the Year Ended 31 January 2025
6 Expenditure on charitable activities
| Note Premises costs Training, supervision and expenses Counsellors fees Depreciation of office equipment Grant funding of activities Support costs 7 |
Total 2025 £ 4,625 11,954 70,585 528 2,000 32,484 122,176 |
Total 2024 £ 4,071 14,267 83,401 - 2,000 29,834 |
|---|---|---|
| 133,573 |
In addition to the expenditure analysed above, there are also support costs of £32,484 (2024 - £29,834) which relate directly to charitable activities. See note 7 for further details.
7 Analysis of support costs
Support costs
| Staff costs Office & administration Independent examiner Legal and professional |
Unrestricted funds General £ 26,659 2,734 1,242 1,849 32,484 |
Total 2025 £ 26,659 2,734 1,242 1,849 32,484 |
Total 2024 £ 23,043 3,545 1,250 1,996 |
|---|---|---|---|
| 29,834 |
8 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses from the charity during the year.
Donations made by the trustees without any conditions attached totalled £1,642 for the year (2024 - £Nil).
Page 13
Sevenoaks Christian Counselling Service
Notes to the Financial Statements for the Year Ended 31 January 2025
9 Grant-making
Analysis of grants
| Analysis of grants | ||
|---|---|---|
| Grants to | institutions | |
| 2025 | 2024 | |
| £ | £ | |
| Analysis | ||
| Christ Church | 2,000 | 2,000 |
10 Related party transactions
Transactions with trustees are disclosed on note 8.
Remuneration of key management personnel
The remuneration of key management personnel is £14,568 (2024: £18,612).
11 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Pension costs |
2025 £ 25,485 1,174 26,659 |
2024 £ 21,946 1,097 |
|---|---|---|
| 23,043 |
No employee received emoluments of more than £60,000 during the year.
12 Pension and other schemes
Retirement benefit scheme
The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £1,174 (2024 - £1,097).
13 Taxation
The charity is a registered charity and is therefore exempt from taxation.
Page 14
Sevenoaks Christian Counselling Service
Notes to the Financial Statements for the Year Ended 31 January 2025
14 Tangible fixed assets
| Cost Additions At 31 January 2025 Depreciation Charge for the year At 31 January 2025 Net book value At 31 January 2025 15 Debtors Trade debtors Prepayments Other debtors 16 Cash and cash equivalents Cash at bank |
Furniture and equipment £ 2,642 |
Total £ 2,642 2,642 528 528 2,114 2024 £ - 447 1,411 |
||
|---|---|---|---|---|
| 2,642 | ||||
| 528 | ||||
| 528 | ||||
| 2,114 | ||||
| 2025 £ 1,244 471 1,724 3,439 2025 £ 58,015 |
||||
| 1,858 | ||||
| 2024 £ 55,613 |
Page 15
Sevenoaks Christian Counselling Service
Notes to the Financial Statements for the Year Ended 31 January 2025
17 Creditors: amounts falling due within one year
| Other creditors Accruals 18 Funds Unrestricted funds General General Restricted funds National Lottery Community Fund - DHofC Total funds Unrestricted funds General General |
Balance at 1 February 2024 £ 46,539 - 46,539 Balance at 1 February 2023 £ 60,640 |
Incoming resources £ 120,339 9,937 130,276 Incoming resources £ 119,472 |
2025 £ 7,687 1,242 8,929 Resources expended £ (114,450) (7,726) (122,176) Resources expended £ (133,573) |
2024 £ 6,255 4,677 |
|---|---|---|---|---|
| 10,932 | ||||
| Balance at 31 January 2025 £ 52,428 2,211 |
||||
| 54,639 | ||||
| Balance at 31 January 2024 £ 46,539 |
The specific purposes for which the funds are to be applied are as follows:
National Lottery Community Fund (DHofC) - the purpose of this fund is to pay the staff costs for the Deputy Head of Counselling (DHofC) role within the organisation.
Page 16
Sevenoaks Christian Counselling Service
Notes to the Financial Statements for the Year Ended 31 January 2025
19 Analysis of net assets between funds
| 19 Analysis of net assets between funds | |||
|---|---|---|---|
| Tangible fixed assets Current assets Current liabilities Total net assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 2,114 59,243 (8,929) 52,428 |
Restricted funds £ - 2,211 - 2,211 Unrestricted funds General £ 57,471 (10,932) 46,539 |
Total funds at 31 January 2025 £ 2,114 61,454 (8,929) |
| 54,639 | |||
| Total funds at 31 January 2024 £ 57,471 (10,932) |
|||
| 46,539 |
Page 17