COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ANNUAL REPORT & UNAUDITED FINANCIAL STATEMENTS FOR YEAR ENDED 31ST DECEMBER 2023 Company Number: 02235061 Charity Number: 700335
COMPASS {COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE CONTENTS Page Trustees. Annual Report Statements of Trustees, Responsibilities Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 10
COMPASS {COUNSELLING ON MERSEYSIDE~ PASTORAL AND SUPPORTING SERVICE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023 The Trustees are pleased to present their annual report for the year ended 31 St December 2023. The financial statements comply with the Charities Act 2011, Companies Act 2006, Accounting and Reporting by Charities; Statement of Recommended Practice (SORP 2019) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (as amended for accounting periods commencing from 151 January 2019). OBJECTIVES AND ACTIVMES The charitable Gompany seeks to provide accessible, affordable counselling to anyon8 over 18 in need of this service within Merseyside and Wirral. The secondary objective is to provide training courses for cx)unsellors. In considering the objectives and activities, the Trustees have (x)nsidered Charity Commission guidance on Public Benefft to ensure that the charitable company is meeting its Public Benefit requirements. ACHIEVEMENTS AND PERFORMANCE Counselling on Merseyside - Pastoral and Supporting Service (Compass) has an exceptionally strong operational team and through their focus and drive they have continued to support our equally fantastic team of volunteer counsellors. We continue to look at ways to recognise and reward our teams and our Workforce Development Group regularly review how we do this. We continue to be an accessible person focussed Servi providing psychological support for the people of Merseyside by providing counselling for clients that minimises barriers to support. Alongside this we delNer several Leaming and Development opportunities, most are designed and delivered in house, and we are exceptionally proud that through this developmentwe are supporting the creation of more Counsellors, who will in tum offer a much-needed counselling seNice. The tsble below Shov the year4)n-year trend for agreed counselling sessions: Year Total sessions 2023 2,748 2022 2,725 2021 2,730
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023 The charts below show the total number of people accessing Counselling services: Client numbers 140 120 60 40 20 Everyone who reiVeS our counselling Servi completes a Patient Health Questionnaire (PHQ), they do this at the beginning of their sessions and again at the end. The data tells us that the PHQ9 levels for severity are halved from 140A to & 7 /0 after counselling and moderately severe is reduced from 27% to 7 /0. Similarly, when we analyse the data for Generalized Anxiety Disorder Assessment (GAD7) we see that severe anxiety is reduced from 26Yo to 120/0 Wtth moderate reducing from 310/0 to 140/0. FINANCIAL REVIEW Income for the year was £156,460 {2022: £118,430) of which £39,194 (2022: £29,456), related to funding for projects upon which restrictions are plad. Expenditure for the year was £197,417 (2022: £199.623), leaving a deficit for the year of £40,957 (2022: deficit £81,193). At 31 st December 2023 the charitable company's reserves stood at £24,425 (2022: £65,382) of which £7,396 (2022: £18,837) represented restricted fvnds. RISK MANAGEMENT The Trustees have conducted their own review of the major risks to which the charitable company is exposed, and systems have been established to mitigate those risks. Internal risks ar8 minimised by the implementstion of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are periodically review8d to ensure that they still meet the needs of the charitable company. RESERVES POLICY It is the policy of the charitable company to maintain unrestricted funds. which are free reserves at a level to COV8r redundancy provision and three months, running costs should no further funding be received. As at the end of the financial year the unrestricted funds have a surplus balance of £17,029. The
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023 charitable company requires £12,748 for redundancy provision and £36,696 for three months, running costs, (total £49,444). Reserves are currentty under what the organization requires, the trustees plan to build up the unrestricted reserves by increasing the amount of funding. PLANS FOR THE FUTURE Ourfocus is the financial stability of the charity. and we will continue to zoom into this at every board meeting, introducing exceptional meetings should the need arise. We will continue to deliver paid leaming opportunities as this continues to be a much-needed revenue stream. We will look to enhan this wherever possible. We will stay focussed on our grant applications, led by our Chief Executive Officer (CEO) all grant applications a monitored closely. The board of trustees will continue to receive regular CEO Assuran Reports, as we strive to increase our win rate. We will work closely with our operational and volunteer teams to develop our approach to business planning and begin to look towards a 3-year vision. We WTII continue to deliver important Continuous Improvement Sessions for our people and retsin the much-loved Communty Days. Finally, we will never make decisions without revisiting our reason for existing and through this remain dedicated to providing an important service for the citizens of Merseyside. We cannot do this without our teams and with that in mind we would like to acknowledge their contribution and take this opportunity to publicly thank them all. STRUCTURE. GOVERNANCE AND MANAGEMENT Compass (Counselling on Merseyside - Pastoral and Supporting Service) is a charitable company limited by guarantee (registered in England and Wales, No. 02235061) incorporated on 24th March 1988 and registered as a charity (No. 700335) on 10th June 1988. The charitable company is govemed by its Memorandum and Articles of Association dated 24th March 1988, amended by special resolution dated 15th March 2007. The Board of Trustees are also its D1CtOrS. Members are elected by Annual General Meetings of the members of the council in accordance with the Articles of Association. Any one over the age of 18 can become a member. It is managed by an Executive Commlttee of Trustees. Executive committee meetings are held monthly and agenda items include finan, health & safety and staff reports. Overall responsibility for the direction of th8 charitable company rests wtth the Council of Management. A Director and staff are employed to carry out the day-to4ay functions of the charitable company. The charitable company operates an Equal Opportunities Policy in connection with the appointment and employment of staff.
COMPASS {COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023 REFERENCE AND ADMINISTRATIVE DETAILS Name Compass (Counselling on Met5eyside-Pastoral and Supporting Service) 02235061 Company Number Charity Number Registered office 700335 151 Dale Street. Liverpool. MeTh8eyside. L2 2AH Trustees J P Kelly J Kenyani P Massey P Perrin (Treasurer) P Shackell M A Smith C Toner (Interim Chair) Ying Huang FCCA Clo LCVS 151 Dale Street. Liverpool. Independent Examiner Bankers The Co-operalive Bank PIC PO Box 250 Skelmersdale WN8 6wr Allied Irish Bank. Old Hall Street, Liverpool, L3 9PP Slgned on behalf of the Board of Trustees Trustee Date: IC G ?cu4
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) STATEMENT OF TRUSTEES, RESPONSIBILITIES Company law requires the Trustees to prepare financial statements for each financial year which give a true and fail view of the state of affairs of the charitable wmpany as at the balance sheet date and of its incoming resources and application of resources. including income and expenditure, for the financial year. In preparing those financial statements, the Trustees should follow best practi and: select sultsble accountlng pollcles and then appty them consistently. observe the methods and principle in the Charities SORP. make judgements and estimates that are reasonable and prudent. prepare the financial statements on the going conrn basis unless it is inappropriate to presume that the company will continu8 as a going Conrn. state whether applicable accounting standards have been followed, subject to any material departure disclosed and explained in the financial statements. The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any tlme the f]nandal posltlon of the charitable company and to enable them to ensur8 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. This report has been prepared in accordance with the Charities Act 2011, Companies Act 2006, Accounting and Reporting by Charities; Statement of Recommended practi (SORP 2019) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (as amended for accounting periods commenang from 1st January 2019). By the Order of the board. P Perrin Trustee 151 Dale Street. Liverpool, Merseyside, L2 2AH
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES I report on the accounts of the charitable company for the year ended 31 ¥t December 2023. which are set o(rt on pages 8 to 19. The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibilty to: examine the accounts under section 145 of the 2011 Act, to folk)w the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act, and to stste whether particular matters have come to my attention. My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charitable company and a cornparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. In connection with my examination, no matter has come to my attention.. (1) which gives me reasonable cause to believe that in, any material respect. the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006: and to prepare accounts which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and ReportFng Charities have not been met; or {2) to which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Mrs Ying Huang Relevant professional qualification or body: FCCA Address: clo LCVS 151, Dale Street. Llverpool. L2 2AH Res eGtive onsibilities of trustees and examiner Basis of inde endent examinerfs statement Inde ndent examinerfs statement Dated:
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXpENDuRE ACCOUNT) FOR THE YEAR ENDED 31ST DECEMBER 2023 Notes Unrestricted Restricted Funds Funds 2023 2023 Total Funds 2023 Total Funds 2022 Income and endowments from: Donations and legacies Charitable activities other trading actimties 3a 3b 3c 18,001 90,158 9,107 18.001 8,614 39,194 129,352 109,500 9,107 316 Total Income 117.266 39,194 156.460 118,430 Expenditure on: Charitsble activities 146,782 50,635 197,417 199,623 Totsl expenditure 146,782 50,635 197A17 199,623 Net (expenditure), net movement in lunds (29.516) (11.441) (40.957) (81,193) Total funds brought forward 9,10 46,545 18.837 65,382 146,575 Total fund carried forward 8-10 17,029 7.396 24,425 65,382 The notes on pages 10 to 19 form part of these accounts. All the above amounts relate to continuing activities of the charitable company. This Statement includes all gains and losses recognisable in the year.
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) BALANCE SHEET AS AT 31ST DECEMBER 2023 COMPANY NUMBER: 02235061 Notes 31 St December 2023 31st December 2022 Fixed assets Tangible fixed assets 1,519 2,437 Current assets Debtors Cash at bank and in hand 34,092 68.274 34.092 68,274 Current liabilities Creditors: amounts falling due within one year (11.186) (5,329) Net current assets 22,906 62,945 Total assets less current Ilabilities 24.425 65,382 Funds: Unrestricted funds Restricted funds 9,10 9,10 17,029 7.396 46,545 18,837 24,425 65.382 These financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). These accounts have been prepared in accordan with the provisions applicable to small companies subject to the small companies, regime and in accordance with FRS102 SORP. For the period covered by these accounts the charitable company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The Trustees, who are the Directors of the charitable company, acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. Approved by the Board on . and signed on their behalf by." P Perrin Trustee
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 1. Limited Liability The charitable company is a company limited by guarantee. Each memberfs liability is limited up to£1. 2. Accounting Policies The accounts have been prepared under the historical cost convention wtth items recognised at ost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (SORP 2019) effective 1 St January 2019, Charities Act 2011 and the Companies Act 2006. The accounts a prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £. The Charitable Company has taken advantsge of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Ststement of Cash Flows. Going concern At the time of approving the accounts. the Trustees have a reasonable expectation that the charitable company has adequate reserves to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concem basis of accounting in preparing the accounts. Fund accounting Unrestricted funds are the Charitable Companys free reseNes available for the Trustees to apply in accordance with the charitable CoMpanS charitable objectives. Restricted funds are subject to spectfic restrictive conditions imposed by the donor. All restricted funds are accounted for as restTiCted income and expenditure for the purposes is charged to the fund. Income recognitlon All income is recognised On the charitable company has entitlement to the income, there is sufficient certainty of reIpt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably. Donations and legacies comprise of donations and gfft aid which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their reIpt is certain. Income from charitable activities is recognised on an accrual's basis except for grants re1Vable, which are recognised on the date on which their unconditional payment is confirmed by the donor. Income from other trading activities relates to fundraising events, room hire and report writing and is recognised when the amount is certain. Income from investrnent relates to bank interest and income from investments received and is recognised when the amount is certain. Expenditure recognition Liability is recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. 10
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023 All expenditure is accounted for on an accrual basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and g0Veman costs are applied to unrestricted funds unless specifically included in the restrictions, as spectfied by the donor. Expenditure on charitsble activities relate to the operation of the charitable company comprising of direct charitable expenditure to meet the objectives of the charitable company. Support and govemance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory quirementS in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable company. Fixed assets Capital expenditure of £250 and above is stated in the balan sheet at cost less accumulated depreciation. Depreciation is provided to write off the cost of each asset over its expected useful lrfe as below: Computer Equipment Fixture & Fittings Investments Investments are induded at market value. Realised and unrealised gains and losses a reported in the Statement of Financial Activities. The investments were closed on 26th June 2018. Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-tenn liquid investments with original maturities of three months or less, and bank overdrafts. Flnancial instruments The charitsble company has elected to appty the pmvisions of Section 11 'Basic Financial Instruments. and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all its financial instruments. 25% per annum straight-line basis 20 % per annum Reducing basis Financial instruments are recognised in the charitable company's balan sheet when the charitable company becomes paty to the contractual provisions of the instrument. Financial assets and liabilities are offseL with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors, cash and bank balans, are initially rneasured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is rneasud at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortÈsed. Debt instruments are subsequently carried at amortised cos( uslng the effective interest rate method. 11
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023 Derecognition of financial liabilities Financial liabilities are derecognised when the charitable company's contractual obligations expire or are discharged or cancelled. Critical accounting estimates and judgements In the application of the tharitable company's accounting policies, the Trustees are required to make judgements, estimates and assurnptions about the carrying amount of assets and liabilities that are not readity 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 on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and futu periods. Taxation Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The charitable company benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. 3. Income and endowments from: Unrestricted Restricted Funds Funds 2023 2023 Total Funds 2023 Total Funds 2022 a. Donations and legacies Donations Gift aid 15,486 2.515 15,486 2.515 8,188 426 18.001 18,001 8,614 Donations and legacies in 2022 relate wholly to unrestricted funds. 12
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestricted Restricted Funds Funds 2023 2023 Total Funds 2023 Total Funds 2022 b. Charitable activities Apprentice Income Counselling service Edward Gostling Foundation Eleanor Rathbone CharitableTrust Elizabeth Rathbone Charitable Trust Ford Britain Trust John Moores Foundation LCVS Communty Impact Fund Liverpool City Council- Community Mental Health Fund Local Giving Memberships Medicash Foundation National Lottery Community Fund Outreach to PAL Community Centre Our Liverpool Steve Morgan Foundation st James Place Foundation Training 326 60,251 326 60,251 5,000 4.000 3,340 250 7,800 3,000 5.304 500 309 53,487 5.000 4,000 3,340 250 7,800 3,000 5,304 500 2,000 7,956 309 312 2,000 10,000 500 7,500 7,500 7,000 2,500 2,500 29,272 29,272 26,245 90.158 39,194 129,352 109,500 Charitable activities in 2022 related to £80.044 unrestricted funds and £29.456 restricted funds. c. Other Irading actlvltles Fundraising Sponsorship 8,862 245 8,862 245 316 9.107 9,107 316 Other trading activities in 2022 related wholly to unrestricted funds. 4. Expendlture on charitable activities Direct Support & Charitsble Governance Expenditure Costs Total 2023 Total 2022 To provide counselling service and training. 75,386 122,031 197,417 199,623 13
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31- DECEMBER 2023 a. Analysed as follows: 2023 2022 Direct chantable expenditure.. Staff salary costs Pension Room hire Volunteer and counsellor expenses 27,089 405 2,032 24,670 36,658 550 858 22,343 F-11 Running costs Sessional fees Equipment and supplies Donations and gifts Moderating Fees Course Tutor Fees 17,770 2.063 574 583 100 100 19,607 503 1,703 681 75,386 82,903 2023 2022 Support & Governance costs." Stsff salary costs Pension Office costs Insurance Staff wellbeing Training Recruitment Health & Safety Travel expenses DBS fees Refreshments Legal and professional Membership fee Website Bank charges Sundry expenses Payroll fees Accountancy Depreciation 96,196 999 9,212 2,117 427 38 89,961 12,949 2,742 330 735 224 240 240 52 123 38 5,666 1,076 983 3,167 5,001 325 178 13 619 940 828 574 990 918 122.031 116.720 Total expendlture on charltablg activities 197.417 199.623 £39,194 (2022: £87,919) of the above expenditure relates to restricted funding. 14
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) SY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 b. Staff Costs 2023 2022 Gross wages and salaries Social security costs Pension 118,842 4,443 1,404 121,974 4,645 1,392 124,689 128.011 c. Particulars of Employees: Average number of employees during the year. calculated on the basis of full-time equivalents, was as follows: 2023 2022 Charitable activities No employee received emoluments of more than £60,000 during the year The Trustees are not remunerated for their ServIS and are not induded in the above number of employees. Trustees were reimbursed for travel and training cost in the year of £nil (2022: £nil). 5. Tangible fixed assets Computar Equipment Fixture & Fittings Total Cost: Balance at 1st January 2023 Additions 9,151 679 9,830 Balance al 3161 December 2023 9.151 679 9,830 Depreclatlon: Balance at 1st January 2023 Charge for the year 7,062 848 331 70 7,393 918 Balan at 31st December 2023 7,910 401 8,311 Net Book Value: Balance at 31 st December 2023 1,241 278 1.519 Balance at 3181 December 2022 2,089 348 2,437 6. Debtors There were no debtors as at 31st December 2023 (2022:NIL). 15
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 7. cditors. amounts falling due within one year 2023 2022 Accruals 11.186 5.329 8. Analysis of Net Assets between Funds Tangible Net Current Flxed Assets Assets Total 2023 Unrestricted Funds General Fund 453 16,576 17,029 Restricted Funds Eleanor Rathbone Charitable Trust Elizabeth Rathbone Charitable Trust Liverpool City Council- Community Mental Health Fund National Lottery Community Fund Steve Morgan Foundation (Covid) 2,990 3.340 2,990 3,340 537 537 526 526 1.066 6,330 7.396 Totals 1,519 22,906 24,425 Tangible Net Current Fixed Assets Assets Total 2022 Unrestricted Funds General Fund 624 45.921 46,545 Restricted Funds Liverpool City Council- Community Mental Health Fund Liverpool City CouncFI - Pioneer Fund National Lottery Community Fund 778 41 819 100 1,658 10,000 5.000 325 1,758 10,862 5,000 325 73 862 Our Liverpool Outreach to PAL Communty Centre Steve Morgan Foundation (Covid) 73 1,813 17.024 18,837 Totals 2,437 62,945 65,382 16
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER2023 9. Unrestricted Funds Movements in the Year Income Expenditure Reserves at End of Year Reserves at Beginning of Year 2023 General Fund 46.545 117.266 (146,782) 17,029 Movements In the Year Income Expenditure Reserves at End of Year Reserves at Beginning of Year 2022 General Fund 69,275 88,974 (111.704) 46,545 General Fund is used to finance the charttable companvs general activities as outlined in the Trustees, Report. 10. Restricted Funds Movements in the Year Income Expenditure Reserves at End of Year Reserves at Beginning of Year 2023 Edward Gostling Foundation Eleanor Rathbone Charitable Trust Elizabeth Rathbone Charitable Trust Ford Britain Trust John Moores Foundation Liverpool City Council- Communty Mental Health Fund Liverpool City Council - Pioneer Fund LCVS Community Impact Fund Local Giving National Lottery Community Fund Our Liverpool Outreach to PAL Community Centre steve Morgan Foundation (Covid) St James Place Foundation 5,000 4,000 3,340 250 7.800 5.304 (5,000) (1,010) 2,990 3.340 (250) (7,800) (5,586) (1,758) (3,000) (500) (10,336> {12,500) (325) (70) (2,500) 819 537 1,758 3,000 500 10.862 5,000 325 73 526 7,500 2,500 18,837 39,194 {50,635) 7.396 17
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31- DECEMBER2023 Movements in the Year Income Expenditure Reserves at End of Year Reserves at Beginning of Year 2022 Elizabeth Rathbone Charitable Trust LCVS Community Impact Fund LCVS Covid 19 Self Isolation Fund Liverpool Cty Council- Cornmunity Mental Health Fund Liverpool City Council - Pioneer Fund Medicash Foundation National Lottery Awards for all National Lottery Community Fund Our Liverpool Outreach to PAL Communty Centre Steve Morgan Foundation (Covid) Steve Morgan Foundation 3,000 (3,000) (2,000) (4,322) (20,297) (13,865) (2,000) (9,572) (25,622) 2,000 4,322 13,160 15,623 7.956 819 1,758 2,000 9,572 26,484 5,000 10,000 10,862 5,000 325 73 500 (175) (66) (7,000) 139 7.000 77.300 29,456 (87.919) 18,837 Description of Funds These are monies given to the charitable company to be spent at the discretion of the Board of Trustees for specific charitsble purposes, as follows: Edward Gostllng Foundation- Supporting the communities counselling program. Eleanor Rathbone Charitable Trust- Triage initiative for community counselling Elizabeth Rathbone Charitable Trust - Contribution towards extending the counselling support within the community. Ford Britain Trust- Contribution towards equipment to help remote counselling. John Moores Foundation. Contribution towards running costs to maintain seNice delivery with community counselling LCVS Community Impact Fund - Contribution towards 'Community Counselling, LCVS Covid 19 Self Isolation Fund - Contribution towards supporting people who were self- isolating during Covid 19 Liverpool Clty Council . Community Mental Heafth Fund- Contribution towards 'Community Counselling, Liverpool City Council - Pioneer Fund - Contribution towards the Pioneer Project, counselling service supporting refugees and those seeking asylum. Local Giving- To fund assessments for community counselling Medicash Foundation - Contribution towards 'Community Counselling servi,. National Lottery Awards for all - Contribution towards counselling services 18
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER2023 National Lottery Community Fund - Contribution towards 'Survivor to Thrive, Recovery Programme,. Our Liverpool - Contribution towards listen project for supporting asylum seekers and refugees. Outreach to PAL Communlty Centre - Contribution to outreach PALS Steve Morgan Foundation (Covid) - Contribution towards support implementation of remote video working Steve Morgan Foundation - Contribution towards support for vulnerable people. st James Place Foundation- Contribution towards community counselling costs. 11.Operating Lease Commitments The organisation has a licence commitment in relation to rental of premises at 151 Dale Street dated March 2018; the licence has a one-month notice clause. Also, there is a three-year lease commltment taken out in October 2023 in respect of a photocopier & Fax machine. Payments fall due as under: 2023 2022 Premises Photocopier & Fax machine 1,3TI 600 1.377 1,200 Total due within one year 1.977 2,577 Totsl due within one to two years 600 Total due within one two to five years 750 3,327 2,577 12. Related Party Transactions There were no material related paty transactions during the year which require disclosure (2022: none). 13.Guarantees As at 31st December 2023, 7 members had gNen a guarantee of £1 each in the event of the charitable company winding-up, totsl: £7 (2022: 7 members £7>. 19