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 re￿iVeS 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 pla￿d.
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 D1￿CtOrS. 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 con￿rn basis unless it is inappropriate to
presume that the company will continu8 as a going Con￿rn.
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 & EXpEND￿uRE 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 CoMpan￿S 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 re￿Ipt 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 re￿Ipt is
certain.
Income from charitable activities is recognised on an accrual's basis except for grants re￿1Vable,
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 balan￿s, 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 rneasu￿d 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 ServI￿S 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. c￿ditors. 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