Arun Counselling Centre (harity No. 293053 TTUStees' Report and Unaudited Accounts 31 May 2024
Arun Counselling Centre Contents Pages Trustees, Annual Report Independent Examiner's Report Statement of Financial Activities 2to4 Summary Income and Expenditure Account Balance Sheet Statèment of Cash flows Notes to the Accounts IOto15 Detailed Statement of Finan¢ial Actlvlties 16to 17 Page I
Arun Counselllng Centre Trustees Annual Report The try5tees present their report WFth the unaudited financial statements of the charity for the ve8r ended 31 May 2024. REFERENCE AND ADMINisfRATIVE DETAILS Charity No. 293053 Reglstered Office Dove Lodge 49 Beach Road Littlehampton BN17 5JG Trustees The following Trustees served during the year.. C. Beatv (Resigned 7 December 20241 A. Kellv (Resigned 21 March 20241 L. Kyffin H. Myfield S. Ross (Resigned 6 February 20251 R. Whorlow (Resigned 7 December 20241 Accountants Eclipse Accosjntancy Ltd Fareham Innovation Centre Merlin HoLtse, 4 Meteor Way Lee on the Solent Hampshire P013 9FU STRUCFURE, GOVERNANCE AND MANAGEMENT The charity is governed by its constitution which was adopted on 28 October 1985 as amended by special resolutions dated 16 July 1998, 7 September 2005 and 05 September 2007. The charity is an unincorporated association. The Trustee Board consists of Elected tiusteès and Appointed trustees. Elected trustees are elected at Annual General Meetings and Appo>nted trustees are appointed at an ordinary meeting of the Trustee Board. When considering appointing trustees, the Board has regard to the fequiremerlt for any Specialist skills needed. Dufing the induction process for new trustees they meet key employee5 and other trustees. The trustee5 hold 4 meetings per year. 08JECTIVES AND A1vlEs Arun Counselling Centre IACCI provides a low ¢ost counselling servKe to people in the local community. This is provided in a non-judgemental and confidential setting based on mutual trust and respect. The objective of this not-for-profit making organisats.on is to provide a Pfofessional counselling service to people in the local Arun communrty and to support covnsellors in their profe5Sbonal iraining and development. Page 2
Arun Counselllng Centre Trustees Annual Rem c(Artlnued The main actiwity undertaken to further the charitys purposes for the public benefrt is Counselling. The trustees confirm that they have referred to the guidance contsined in the Charity Commission's guidance on public benefit when remIng the char5 aim5 and objectives and in planning future activities. AcHIEVEMEs AND PERFORMAN ACC has estsblished a well-deserved reputstion for hi8h-quality, Iow-COSt counselliThx. This 15 demonstrated by the many positive client evaluations that have been received over the 41 years that the organisation has been in existence. The Counselling is the central core of vA)at ACC does and is well estsblished. It has successfully evolved thanks to the dedication of its reCtOrS. Administrators. Supervisors, Counsellors and Trustees. Those who worked with ACC were either on a very srnall bursary or were a volunteer. ACC now employs small number of staff includirq a Director and Operats"on5 Manager. It has successfully engaged in fundraising activities using the services of a professional fundraiser. has made a huge drfference to its finance5. As the NHS local provision has decreased. the charity sector 15 finding that clients with more serious mentsl health conditions are applying for counselling. ACC has seen an increase in these dients and an increase in clients who disclose that they are neuro-diverse. ACC has tsckled the problem of long vniting lists by changing the rnodel of counselling offered. Clients are now given an 18-week initial contrart and can still stsy with the service for up to three years, but each case is judged on its merits. The Counselling model offered is mUlmOdal Includi but not limited to humanistic, psychodynamic integratrve approaches. Since COVID, ACC has introduced video counselliffj first on Zoom and more recently on Cliniko. It is highly valued by the many training organisations and by those students who undertake their training and counselling hours wrth ACC, includiFE the students from Cara Counselling and the Universty of Chichester. ACC is always over-subscribed. The trainee5 report very favourably on their experiences with the service. Many ofthe trainees stsy on for a few years with ACC after they are qualrfied, one of the volunteers has stsyed with ACC for more than ten years. ACC has a well-estsblished supervision model of providiff4 2 hours each fortnight in groups of 4 counsellors. It has recently introduced an eighth supervision group, takin8 its wunselli complement to 32. The most signfficant change over the last few years has been the administrative processes that support the organisation. Before COVID, ACC was running entirely on paper based systems. The 'red book, which contained details of the ¢lients was held within a literal red ledger. The use of IT was minirnal and ACC did not sub5tribe to Microsoft Office; it only had one trmail address. Now ACC now makes extensive use of IT including Microsoft 365 for emailing and data management- Cliniko for ease management and Xero ft)r finances. This benefits both those who are ser¥ice users and those who are VrkIng or vdunteering within the organisation. Page 3
Arun CounselllThg Centre Truste Annual Report conllnued FINANCIAL REVIEW Total income for the year was £94,176 {2023.' £39.1551 of which unrestrirted income was £83,49112023: £39,155) and restrirted irKome was £10.685 {2023: £Nill. Of the total income. grant fvnding totslled £35,25512023= £1,880) Totsl expenditure for the year was £78,89612023: £44.7921 of which unrestrirted expenditure was £70,11112023.. £44,792) and restricted expenditure was £8,78512023: £Nil). This resulted in a surplus for the year of É15,28012023: deficit of £5,637) of which there was a surplus in unrestricted funds of £13.38012023- deficit of £5.6371 and a surplus in restrirted funds of £I,912023. No restricted fundsl. As at 31 May 2024 the charty held total funds of £55.861 {2023: £40,581) ofwhich £53,961 were unrestricted12023.' £40,581) and of which £1,9CM) were restrirted12023: No restricted fundsl. The trustees aim to maintsin sufficient reseryes to rneet six months of0perati costs. Arun Counsellin8 Centre has been very fortunate to benefrt from the generous support ofa range of funders, which enables us to continue supportlng local people experierKing mentsl health challenges. We would like to express our sincere thanks to the following: Aldwick Parish Council 14ational Lottery Angmerlng Parish Council Pagham Parish Councll Arundel Town Councll Rotsry Barnam & Eastergate P4rish Council Slindon Parish Council Billingsbur5t Parish Council Clapham Parlsh Council East Preston Parish Council Felpham Parish Council Ferring Pansh Council Hall & Woodhouse Southern Cc Sussex Community Foundatic The David Hunt Trnst The F Glenister Woodger Trust The Foyle FOundatn The lan Askew Ch•ritable Trust 'ttlehampton Town Council PLANS FOR FUTURE PERIOD5 The trustees aim to continually qrow and Impro our seThices with the continued support of all key stsff, vo14Jnteers and funders. Signed on behalf of the board Sijsal.. F105S )D. 17th ¥J2S Trustee Chair 17 March 2025 Page 4
Arun Counselllng Centre Independent Examlnews Report Independent Examlnff's Report to the trustees ol Ar cwise11l Centre I report to the charity trustees on my examination of the fina1 ststements of Arun Counselling Centre for the year ended 31 May 2024. Responslblllttes and basls of rewt A5 the charity's trustees you are responsible for the preparation of the financrdl statements in accordance with the requirements of the Charrties Act 20111'the 2011 Act'l. Having satisfied myself that the finaKial ststements of the Charlty are not required to be audited under the 2008 Regulations and are eligible for independent examinat. I report in respert of rny exarnination of your Chariws finafKv41 statements as carried out under section 145 of the 2011 Act. In carrying out mv examination I have followed the Directions given by the Charity Commission under s4th.on 145151 Ibl of the 2011 Act. Independent examlner's ststement I have completed my examination. I can confirm that no material matters have come to my artention in connection with the examination giving me cause to believe.. accountin8 records were rK>t kept in accordance with section 130 of the 2011 Act . or • the financbal slatements do not accord with those records: or the financial ststements do not cornply with the accounting requirements set out in the Charitles IA¢¢ounts and Reports) regulat)n$ 2C)8 other than any requirement that the financial ststements qNe 'true and fair, view which is not a matter considered as part of an independent examination,. or the financial statements have not been prepared in accordance with the Met1$ and principles of the Statement of Recommended Practice for accounting and reporting by charfties applicable to charities preparing thelr accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection with the examinjtion to which attention should be drawn in this report in order to enable a proper understsnding of the financial statements to be reached. Anouska J¥(Its Iman. 17th IAaT2025 14.4A C GMT) Anouska James. FCA ICAEW Eclipse Accountsncy Ltd Fareham Innovation Centre Merlin House, 4 Meteor Way Lee on the Solent Hampshire P013 9FU 17 March 2025 Page 5
Artsn Counselllng Centre Statement of Hnandal AAlvltses for the year ended 31 May 2024 Unrestrkted Restrirted funds funds Total lunds Total fvnds 2024 2024 2024 2023 Notes Income and endowments from: Donations and legacies Charitable activities Other trading actiwties Investments 24,662 57.610 829 10.685 35,347 57.610 829 38,275 880 39) 390 Total 83,491 10.685 94,176 39,155 Expendlture on: Raising funds Charitable ath'wties Other 19,113 45,598 8.260 525 27,373 46,123 44,792 Totsl 70.111 8,785 78.896 44,792 Net gains on investments Net Incmiellexpendltyfel Transfers between funds io 13,380 15,280 15,6371 Net 1ncomellexpendlfeD before othei 8•lnsl{losses) 13.380 15.280 15,6371 Other galns and losses Net movement In fvnds 13.380 15,280 15,6371 Recondllatlon ol lunds: Total funds brought forward 40,581 40,581 46,218 Tolal fvnds carrled forw•rd 53,961 55,861 40,581 Page 6
Arun Counselllni Centre Summary Income and EMpendIre Acc(wnt the year ended 31 May 2024 2023 Income 93.786 39,155 Interest and investment income 390 Gross Income lor the year Expendrture 94,176 39,155 78.616 44,512 Depreciation and charges for impairment of fixed assets 280 Total expendlture for the year Net incomellexpendrturel before tsx for the year 78,896 44,792 15,280 15,6371 Net Income Ilexpendllure) for the year 15,280 15,6371 Page 7
Arnn Counselllng Centre Balance Sheet at 31 May 2024 2024 2023 Flxed assets Tangible assets 12 280 280 Current assets Debtors 13 3,669 55.363 59,032 13,1711 S561 Cash at bank and in hand 40,301 40,301 C¥ediiors: Amount falling due within one year Net turrent assets 14 40,301 Total assets less current Ilabllltles 55,861 40,581 Net assets eXdudI penslon asset or Ilablllty 55,861 40,581 Total net assets 55,861 40,581 The fvnds ol the charfty Resirlrted fvnds Restrirted income funds 15 Vnrestrk1ed lunds General fund5 15 53.%1 40,581 53,961 40,581 Resefves 15 Total lynds 55,861 40,581 Approved by the board on 17 March 2025 And signed on its behalf by: Sii%an Ro¥s Ihkn. 17thMw2025 Trustee Chalr 17 March 2025 Page 8
Arun counsel118 Cffitre ststement of Cash flows for the year ended 31 May 2024 2024 2023 Cash flows from operalln8 actlvltles Nel Income/(expendltyre) per Ststem•it of AndI1 Atd¥hles 15,280 15.6371 Adjustments I. Depreciation of property, plant and equipment 'vidends, interest and rents from investrnents Increase in trade and other receiydbles Increase in trade and other payables 135Y)I 13,6691 3,171 Net 5h proded byllu5ed In) •Cll¥iiles 14.672 15.3571 Cash flows fr( Invesdnz actfvltles Dividends, interest and rents from Investments 390 Net cash frixn In¥estlni •cu•S 390 Net cash frMI fln•ndn8 lu1leS Net Inueasellde(re•5el In cash Ind cash equlv•lents 15,062 15.3571 Cash and $h equfvalents at the bryInnI ofthe yr 40,301 C•sh •nd $h ¢qUlents •t the end of the ye•r 55,363 15,357) Compcments of cash and equl¥alents Cash and bank balances 55,363 40,301 55,363 40,301 Page 9
Arun Counselllng Centre Notes to the Accounts loi the year ended 31 May 2024 l Accountlni polldes Basls of preparallon The financial statements have been prepared in accordance with Accountinq and Reporting by Charities.. statement of Rernmended Prartice applicable to charrties preparing their accounts in accordance with the Financial Reporting Standard appli¢able in the UK and Republic of Ireland IFRS 1021 (effective I JanLtary 20151- ICharits"es SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 Chan8e In basls (rfaccountknz or to W10$ aCcOts There has been a change to the accounting policies Ivaluation rules and method of accounting) since last year frorn Receipts and Payments to Accruab. The previous year have been restated. Fund accountlng Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. These are available for use subjert tr> festrictions irnp)sed by the donor through terms of jn appeal, Restricted funds Incom• Recognition of Income Income is included in the Statement of Financial Artivrties ISOFAI when the charity becomes entitled to, and vlrtualty certain to receive, the income and the amount of the income c4n be measured with sufficient reliability. Income with related Where irKome has rel•ted expenditure the income and related expenditure is expenditure reported 8ross in the SOFA. Donatlons and Voluntary income received by way of grants, donations and gifts is included in the the SOFA vthen receirdble and only when the Charity has uncondition•l entitlement to the irKOrne. Tax reclaims on Income from tsx reclaims is included in the SOFA at the same time as the donations and gifts 8ift/donation to which it relates. Donated services These are only included in income Iwth èn equivilent amount in expenditurel and facilities where the benefrt to the Charrty is reasonably quantsfrdble, measurable and material. Volunteer help The value of any volunteer help received is not included in the accourts. Investment income This is included in the accounts when receiwdble. legacies Page 10
Arun Counselllng CenlTe Notes to the Acc(wnts Expendltuie Recognition of expenditure Expenditure is recc*nised on an accrua15 basi5. Expenditure includes any VAT which cannot be fully recovered. and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated wrth attracting voluntary income. fvndraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects. irKludifE the making of grants and govemance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs asKtiated with meetirg the consts'tutional and statutory requirements of the Charty, IlUdiT% any aud1ndependent examinatKJn fee5, costs linked to the strategic management of the Charity, together with a share of other administration costs. Grants payable Governance costs Other expenditure These are support costs not alkKated to a partKular actith. Trade and other debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade dUnts due. Cash and cash equlvalents Cash and cash equivalents cornprise (ash at bank ènd on hand. demand deposits with banks and other 5hort-term highly liquid investments with original rnaturrties of three months or less and bank overdrafts. In the ststement of financial position. bank overdrafts are shown within borrowings or current liabilrties. In the Staternent of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the companVs cash management Trade and other credltors Short term ¢reditors are measured at the transartion price. Other creditors and provisions are recognised where the charity has a present OblatIon resulting from a past event that will probably resu in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Credrcors and prOv10nS are nomialty recognised at their settlement amount after allowing for any trade discounts due. Receipt of donated goods, ladtIeS and ser¥lces All donated goods, facilities and services received are recnISed within iorning resources and expenditure at an estimate of the value to the Charity. Page 11
Arun Counsellln8 Centre Notes to the Accounts 2 Ststement ol Flnandal Actl¥ities- prlor year fund5 Total fvnds 2023 2023 Income and endowments frorn: Donation5 and legacies Other 36.775 2,380 36,775 2,380 Totsl 39,155 39,155 Expendlture on: other 44,792 44,792 Totsl 44,792 44.792 Net Income 15.6371 15,6371 Net Income bdore other 8alns/llosses) Other 8alns and losses: Net movement In funds 15,6371 15,6371 15.6371 15,6371 Recondllatlon of fvnds.. Total fvnds carrled fon¥ard 15,6371 15,6371 3 Income from donalk)ns and le8ade5 Unrestricted Restrkied Total Totsl 2023 2024 24,662 24,662 10.685 10,685 35.347 35,347 38,275 38,275 4 Income from tharltable artmtles Totsl Total 2024 2023 57,610 57,610 57,610 57.610 5 Income from other tradlry artl¥ltle5 Unrestrlcted Totsl Totsl 2023 2024 829 829 880 829 829 880 Page 12
Arun Counselllni Centre Notes to the Accounts 6 Income fr¢)m investments Totsl Total 2024 2023 390 390 390 390 7 Expendlture on ialsln8 funds Vnrestrlcted Total 2024 Totsl 2023 Fundraisinq tradinq costs 8 Expendlture M tharftable acifvliles Totsl Tolal 2024 2023 Expenditure on choritable ortivitles 17,193 8.260 25,453 Govemonce costs 19.113 8,260 27,373 9 Oiher expendlture Totsl Total 2024 2023 Employee costs Motor and travel Costs 2,428 2.443 2,428 2,443 14,148 709 1.203 11,421 Premises costs Amortisation, depreciation, impairment, profrtl10 on disposal of fixed assets General admIntraVe costs 14.148 280 4.501 21,798 45,598 525 5,026 21,798 46,123 2.512 28,667 44,792 Legal and prOfeSonal costs 525 10 Net lftcomellexpendlturel bekne transfers 2024 2023 This Is stated after charging: Deprecvation of owned fixed assets 280 280 Page 13
Arun Counselllng Centre Notes to the AOts 11 Staff costs 2024 1,496 1,496 2023 Salaries and wages No employee received emdurnents in excess of £60.(XX). Computer Equlpment 12 Tanilble flxed ¥ssets Totsl Cost or revaluatlon At l June 2023 At 31 May 2024 Depredatlon and Impalrment At l June 2023 Depreciation charge for the year At 31 May 2024 Nel book values 840 840 560 560 280 At 31 May 2024 At 31 May 2023 13 Debtors 280 280 2024 2023 Trade debtors 2.295 1,374 3,669 Prepayments and accrued income 14 CTedltors: amounts fallini due within one year 2024 2021 Trade credrtors Other treditors Accruals Deferred incorne 133 150 2,263 625 3,171 Page 14
Arun cnsellI Centre Notes to the Accounts 15 Movement In funds Incomlng resources Dndudlrva Resowces At 31 Mav 2024 At l June 2023 zalnsllossesl Restrftted funds: Restrlcted Income fvnds: Parish Councils PaTish Councils Littlehampton Town Council Hall & Woodhouse, Rotary Sussex Communty Foundation 1.875 50 1,260 1,875 25 1251 11.2601 12,(NX¢l 15CMJI I5.0) Total 10.685 18.7851 Unrestfkted funds: Genefal funds 40.581 83.491 170,1111 53,961 Totsl funds 40,581 94,176 178,8961 55,861 Purposes and restrict5 in relation to the funds- Restricted funds.. Parish Councils Bursaries for residents Parish Councils Leaflets & Newsletter printing ttleharnpton Town Council Bursaries for residents Hall & Woodhouse 8ur5aries for clients with no geraphICal restrictions Rotary Marketing & Website Sussex Community Bursaries for clients with no geographi1 restrirtions Foundation 16 Recond1latl of net debt At ljune 2023 At 31 M•y 2024 Cash flows Cash and cash equivalents 40,301 40,301 15,062 15.062 55,363 55,363 Net debt 40.301 15,062 55,363 Page 15