COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ANNUAL REPORT & FINANCIAL STATEMENTS FOR YEAR ENDED 31ST DECEMBER 2024 Company Number: 02235061 Charity Number: 700335
COMPASS {COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) CONTENTS Page Trustees, Annual Report Stalements of Trustees, Responsibilities Independent Examiner's Report Statement of Financial Activilies Balance Sheet Notes to the Financial Statements 10
COMPASS {COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ST TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees are pleased to present their annual report for the year ended 31 sl December 2024. 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 1st January 2019). OBJECTIVES AND ACTIVITIES The charitable company seeks to provide aCSsible, affordable counselling to anyone over 18 in need of this service within Merseyside and Wirral. The secondary objective is to provide training courses for counsellors. In considering the objectives and activities, the Truslees have considered Charity Commission guidance on Public Benefit to ensure that the charitable company is meeting its Public Benefit requirements. ACHIEVEMENTS AND PERFORMANCE The past year has seen encouraging developments across a range of partnerships and servi areas. The service level agreement with the Neuromuscular Centre (NMC) has continued to flourish, with a total of 30 client referrals in year one, and 25 referrals reiVed to date in year two. The agreement has been exlended to a 5-year rolling program, with additional strands including an Employee Assistance programme, and Learning & Development sessions The Everton in the Community pilot project has advanced sleadily. Due diligence and legal documentation were completed and the project launched in November 2024. Our long-standing relationship with Liverpool John Moores University (LJMU) entered its fourth year. The service continues to perform strongly, wilh 60 % of students showing marked improvement within four sessions and 860h reporting high satisfaction. Our work with East Cheshire Housing Consortium expanded to include both clinical audits and post- incident support for staff. The income generated was kindly donated back to Compass by the project lead, supporting our core work. Partnerships with Age Concem, Livv Housing, have also progressed, further cementing Compass's reputation as a reliable provider of mental health servIs. Learning and Development This year marked a significant mileslone for our Leaming and Development programme: We achieved a 100 % success rate on bolh our Level 2 and Level 3 CPCAB courses, with full external verification. This is particularly commendable given it was the first year of delivery for the Level 3 course. Development has begun for a Level 4 programme, due to launch in September 2026. Our thanks go to our Learning & Development Lead, Helen Moore, for her exceptional leadership in this area. This success strengthens Compass's training offer and provides a foundation for sustainable Workfor development.
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ST TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Operatlonal Overview Operationally, Compass has continued to function effectively despite ongoing resour challenges: The Community Counselling Service has undergone a thorough review, resulting in increased efficiencies. The staff team welcomed Cecilia Pinto in the role of administrative assistant; Cecilia has contributed to achieving efficiencies in the administrative prOSses. Recruitment to the Community servi Coordinator role was unsuccessful. Due to funding limitations, the role has been suspended, with duties distributed across the team. This is being monitored and remains under review. The Workforce Development Group (WDG) has now evolved into a broader Business and Governan Group, reflecting its wider remit and strategic function. Policy reviews have continued, improving our governan framework. Kelly Hawker has coordinated the review process. We are also luture proofing our governance infrastructure in preparation for the potential introduction of a Regulatory Framework in this sector Fundralslng and Financial Position Fundraising has been affected by limited staff capacity, with in-house events placed on hold. However". Individual fundraising efforts have made a positive impact. Notably, volunteer counsellor Mark Allerton raised over £500 through a sponsored half marathon in March 2024. Looklng Forward The challenges of the past year have reinforced the need for adaptability, teamwork, and community engagement. Compass continues to respond with professionalism and compassion. As Chair, l am proud of what we have achieved together and confident in our direction of travel. My thanks go to: Chief Executive Officer Janette Carr for her outstanding leadership. Our staff Team:. Helen Moore, Suzy Mather, Kelly Hawker, Cecilia Pinto for their professionalism and dedication. My fellow trustees; Paul Kelly, Paula Perrin, Jenna Kenyani, Mike Smith, John Williams, Clifton J Williams for their support and guidance. Our Volunteers Isessional Counsellors: Peter Allan, Mark Allerton, Martene Booth, Helen Farrall, Claire Durston, Angle Randles, Emma Hesketh, Helen Hunt, Elaine Buchan, Freya Wood, Gilda Armslrong, Ruth Owen, Trevor Taylor, Joseph Yau, for their invaluable contribution. This collective commilment, dedication, and expertise have made a significant difference to the people who place their trust in us. I look foTward lo continuing our work into the year ahead. FINANCIAL REVIEW Income for the year was £192,165 (2023: £156,460) of which £65,552 (2023: £39,194), felated to funding for projects upon which restrictions are placed. Expenditure for the year was £199,022 (2023: £197,417), leaving a deficit for the year of £6,857 (2023: deficit £40,957). At 31 sl December 2024 the charitable company's reserves stood at £17,568 (2023: £24,425) of which £16,641 (2023: £7,396) represented restricted funds. 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.
COMPASS {COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ST TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Internal risks are minimised by the implementation 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 reviewed 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 cover 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 £927, The charitable company requires £13,979 for redundancy provision and £35,679 for three months, running costs, (total £49,658). The trustees plan to build up the unrestricted reserves by increasing the amount of fundraising activity and improved engagement. PLANS FOR THE FUTURE A Business Plan for 2024-2027 is in draft form, aligning our fundraising, service delivery, and governance priorities. Ongoing grant applications provide a further source of income and sustainability. Suzy Mather has played a key role in identifying grant funding opportunities, and coordinating funding applications The period from January 2024 to July 2025 has seen a transition for the charity, moving from a position of financial challenge towards more positive developments. During 2024, the charity operated within a difficult financial environment. While we remained committed to delivering our core services and supporting our beneficiaries, our accounts reflected a continued depletion in reserves. This trend was driven primarily by rising operational costs, reduced opportunities for grant applications and lower success rate for grant award. The Trustees monitored the situation closely and took steps to address the imbalance, including reviewing expenditure, exploring new funding opportunities, and strengthening our fundraising efforts. As in previous years, it has remained our aim to focus on growth and, where possible, sustainable and stable growth, We have conlinued to seek out new opportunities to broaden our income base and enhance our impact. From January 2025 to the present, we are pleased to report that the charity has made encouraging progress. Income has grown successfully, supported by renewed fundraising activity and improved engagement. In addition, we have been developing a new strategy for moving forwards, with particulai focus on marketing and the digital and social media spheres. These strategic developments are already beginning to yield positive results in terms of increased visibility and support. While we remain mindful of the need for continued financial prudence, this period marks a positive shift towards greater stability and growth. The charity remains solvent, and reserves, although previously reduced, remain above the minimum threshold set out in our reserves policy, We are optimistic about building on this momentum throughout Éhe remainder of 2025 and beyond. STRUCTURE, GOVERNANCE AND MANAGEMENT Compass (Counselling on Merseyside - Pastoral and Supporting Servi) is a charitable company limited by guarantee (registered in England and Wales, No. 02235061) incorporated on 241h March 1988 and registered as a charity (No. 700335) on 10th June 1988.
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ST TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The charitable company is governed by its Memorandum and Articles of Association dated 24th March 1988, amended by special resolution dated 15th March 2007. The Board of Tiustees are also its Directors. 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 Committee of Trustees. Executive committee meetings are held monthly and agenda items include finance, health & safety and staff reports. Overall responsibility for the direction of the charitable company rests with the Council of Management. A Director and staff are employed to carry out the day-to-day functions of the charitable company. The charitable company operates an Equal Opportunities Policy in connection with the appointment and employment of staff. REFERENCE AND ADMINISTRATIVE DETAILS Name Compass (Counselling on Merseyside-Pastoral and Supporting Service) 02235061 Company Number Charity Number Registered offic8 700335 151 Dale Street, Liverpool, Merseyside, L2 2AH Trustees J P Kelly J Kenyani P Massey P Perrin (Treasurer) P Shackell M A Smith C Toner C J Williams J Williams (Resigned 151h April 2024) (Resigned 11th February 2025) (Appointed 2n[1 August 2024) (Appointed 1$1 May 2024) Independent Examiner Ying Huang FCCA Clo LCVS 151 Dale Street, Liverpool, L2 2AH The Co-operalive Bank PIC PO Box 250 Skelmersdale, WN8 6W Bankers Allied Irish Bank, Old Hall Street, Liverpool, L3 9PP Signed on behalf of the Board of Trustees P Parrin - Trustee Date:.....
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 fair view of Ihe state of affairs of the charitable company 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 practice and.. selecl suitable accounting policies and then apply 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 concem basis unless it is inappropriate to presume that the company will continue as a going concern. 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 time the financial position of the charitable company and to 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. This report has been prepared in accordance 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 1st January 2019). By the Order of the board, P Perrin Trustee 151 Dale Street, Liverpool, Merseyside, L2 2AH Date: ..{.. 9 fr)L(
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 3181 December 2024, which are set out 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 responsibility to: examine the accounts under section 145 of the 2011 Act, to follow the procedures laid down in the general Direclions given by the Charity Commission (under section 145(5)(b) of the 2011 Act, and to state 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 comparison 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 concerning 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 fair, 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 Ihe Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting 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 ody: FCCA Address- clo LCVS 151, Dale Street. Liverpool, L2 2AH Res ective res onsibilities of trustees and examiner Basis of inde endent examiner's statement Inde endent examiner's statement Dated: ..J.o./.9l.3".fj..,
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) STATEMENT OF FINANCIAL ACTIVITIES {INCLUDING INCOME & EXPENDITURE ACCOUNT) ST FOR THE YEAR ENDED 31 DECEMBER 2024 Notes Unrestricted Restricted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 Income and endowments from: Donations and legacies Charitable activities Other trading activities 17,152 108,242 1,219 17,152 18,001 65,552 173,794 129,352 1,219 9,107 3b 3c Total income 126,613 65,552 192,165 156,460 Expenditure on: Charitable activities 142,715 56,307 199,022 197,417 Total expenditure 142,715 56,307 199,022 197,417 Net (expenditure), net movement In funds (16,102) 9,245 (6,857) (40,957) Total funds brought forward 9,10 17,029 7,396 24,425 65,382 Total fund carrled forward 8-10 927 16,641 17,568 24,425 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) ST BALANCE SHEET AS AT 31 DECEMBER 2024 COMPANY NUMBER. 02235061 Notes 31 December 2024 tst 31 December 2023 Fixed assets Tangible fixed assets 1,519 Current assets Debtors Cash at bank and in hand 49,153 34,092 49,153 34,092 Current Ilabillties Creditors.. amounts falling due within one year (32,433) (11,186) Net current assets 16,720 22,906 Total assets less current liabiliti88 17,568 24,425 Funds: Unrestricted funds Restricted funds 9,10 9,10 927 16,641 17,029 7,396 17,568 24,425 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 accordance 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 charilable 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 .. 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 2024 1. Limited Liability The charitable company is a company limiled by guarantee. Each member's liability is limited up to£1. 2. Accounting Pollcies The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Slatement 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 are 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 advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statemenl of Cash Flows. Going concern At the time of approving the accounts, the Trustees have a reasonable expectation that the charitable company has plans in place to increase the reserves to the required level to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the accounts. Fund accounting Unrestricted funds are the Charitable Company's free reserves available for the Trustees to apply in accordance with the charitable company's charitable objectives. Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund. Income recognition All income is recognised once the charitable company has entitlement to the income, there is sufficient rtaintY of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliabty. Donations and legacies comprise of donations and gift aid which are recognised in the accounts when received, with the exptIOn of known legacies which are accounled for when their receipt is certain. Income from charitable activities is recognised on an accrual's basis except for grants receivable, 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 Ihe amount is rtaIn. Income from inveslment 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 31" DECEMBER 2024 All expenditure is accounted for on an accrual basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditUTe headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. Expendituie on charitable activities relale to the operation of the charitable company comprising of direct charitable expenditure to meet the objectives of the charitable company. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable company. Flxed assets Capital expenditure of £250 and above is slated in the balan sheet at cost less accumulated depreciation. Depreciation is provided to write off the cost of each asset over its expected useful life as below: Computer Equipment Fixture & Fittings Investments Investments are included at market value. Realised and unrealised gains and losses are reported in the Statement of Financial Activities. The investments were closed on 26th June 2018. 25 % per annum straight-line basis 200/0 per annum Reducing basis Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Financial instruments The charitable company has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Inslruments Issues, of FRS 102 to all its financial instruments. Financial instruments are recognised in the charilable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, 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 Sett 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 measured 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 measured at the present value of Ihe future receipts discounted at a market rate of inlerest. Financial assets classified as re1vable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction pri unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future reiptS discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
COMPASS {COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 Debt inslruments are subsequently cafried at amortised cost, using the effective interest rate method. Derecognition of financial liabilities Financial liabilities are derecognised when the charitsble company's contractual obligations expire or are discharged or cancelled. Critical accounting estimates and judgements In the application of the charitable company's accounting policies, the Trustees 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 experien 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 future periods. Taxation Income and gains are exempt from taxalion as Ihey 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: Unrestrlcted Restrlcted Funds Funds 2024 2024 Total Funds 2024 Totsl Funds 2023 a. Donatlons and legacies Donalions Gift aid 17,152 17,152 15,486 2,515 17,152 17,152 18,001 Donations and legacies in 2023 relate wholty to unrestricted funds. 12
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Restricted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 b. Charitable activities Apprentice Income Counselling servi Dowager Countess Eleanor Peel Edward Gostling Foundation Eleanor Ralhbone Charitable Trust Elizabeth Rathbone Charitable Trust Ford Britain Trust Hemby Charitable Trust John Moores Foundation LCVS Community Impact Fund Liverpool City Council- Community Mental Health Fund Local Giving Memberships National Lottery Awards for All Our Liverpool P H Holt Foundation Reach Fund Grant Skelton Charity St James Place Foundation Tralning Trusthouse Charitable Foundation 326 60,251 77.032 77,032 5,000 5,000 5,000 4,000 3,340 250 1,500 7,800 1,500 1,500 7,800 1,500 7,800 3,000 5,304 500 309 250 250 15,708 15,708 7,500 10,000 13,395 649 10,000 13,395 649 2,500 29,272 30,960 30,960 10,000 10,000 108,242 65,552 173,794 129,352 Charitable activities in 2023 related to £90,158 unreslricted funds and £39,194 restricted funds. c. Other tradlng actlvltles Fundraising Room hire Sponsorship 1,007 212 1,007 212 8,862 245 1.219 1,219 9,107 Other Irading activities in 2023 related wholly to unrestricted funds. 4. Expenditure on charitable activities Direct Support & Charitable Governance Expenditure Costs Total 2024 Total 2023 To provide counselling Servi and training. 81,634 117,388 199,022 197,417 13
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 . Analysed as follows: 2024 2023 Direct charitable expenditure." Staff salary Costs Pension Room hire Volunteer and counsellor expenses Running costs Sessional fees Equipment and supplies Donations and gifts Moderating Fees Course Tutor Fees 21,632 277 27,089 405 2,032 24,670 17,770 2,063 574 583 100 100 19,045 39,276 564 440 400 81,634 75,386 2024 2023 Support & Governance costs.. Staff salary costs Pension Office costs Insurance Staff wellbeing Training Travel expenses DBS fees Refreshments Legal and professional Membership fee Website Sundry expenses Payroll fees Accountancy Depreciation 90,422 956 9,124 2,271 96,196 999 9,212 2,117 427 38 1,076 685 2,536 140 1 ,063 1,910 4,925 360 580 705 1,040 671 983 3,167 5,001 325 574 990 918 117,388 122,031 Total expenditure on charitable activities 199,022 197,417 £56,307 (2023: £50,635) of the above expenditure relates to restricted funding. 14
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31- DECEMBER 2024 b. Staff Costs 2024 2023 Gross wages and salaries Social security costs Pension 108,209 3,845 1 ,233 118,842 4,443 1,404 113,287 124,689 c. Particulars of Employees: The average number of employees during the year 4.92 (2023: 6.00), and calculated on the basis of full-time equivalents, was as follows: 2024 2023 Charitsble activities No employee received emoluments of more than £60,000 during the year The Trustees are not remunerated for their services and are not included in the above number of employees, Trustees were reimbursed for travel and training cost in the year of £nil (2023: £nil). 5. Tanglble fixed assets Computer Equipment Flxture & Fittings Total Cost: Balance at 1 sl January 2024 Additions Disposals 9,151 679 9,830 (678) (678> Balance at 31 $1 Dernber 2024 8,473 679 9,152 Depreciation: Balance at 1 sl January 2024 Charge for the year Disposals 7,910 615 {678) 401 56 8,311 671 {678) Balance at 31st December 2024 7.847 457 8,304 Net Book Value: Balance at 31st December 2024 626 222 848 Balance at 31 sl December 2023 1,241 278 1,519 6. Debtors There were no debtors as at 31 sl December 2024 (2023: Nil). 15
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 7. Creditors: amounts falllng due within one year 2024 2023 Accruals 32,140 293 11,186 32,433 11,186 8. Analysls of Net Assets between Funds Tangible Net Current Foxed Assets Assets Total 2024 Unrestricted Funds General Fund 297 630 927 Restricted Funds Liverpool City Council- Community Mental Heallh Fund National Lottery Community Fund Reach Fund Grant Trusthouse Charitable Foundation 295 295 256 256 12,000 4,090 12,000 4,090 551 16,090 16,641 Totals 848 16,720 17,568 Tangible Net Current Fixed Assets Assets Total 2023 Unrestricted Funds General Fund 453 16,576 17,029 Restricted Funds Eleanor Rathbone Charitable Trust Elizabelh 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 16
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 9. Unrestricted Funds Movements in tho Year Income Expenditure Reserves at End of Year Reserves at Beginning of Year 2024 General Fund 17,029 126,613 (142,715) 927 Movements in the Year Incom8 Expenditure Reserves at End of Year Reserves at Beginning of Year 2023 General Fund 46,545 117,266 (146,782) 17,029 General Fund is used to finance the charitable company's general activities as outlined in the Trustees, Report, 10. Restrlcted Funds Movements in the Year Income Expenditure Reserves at End of Year Reserves at Beginning of Year 2024 Dowager Countess Eleanor Peel Eleanor Rathbone Charitable Trust Elizabeth Rathbone Charitable Trust Hemby Charilable Trust John Moores Foundation LCVS Community Impact Fund Liverpool City Council- Community Mental Health Fund National Lottery Awards for All Nalional Lottery Community Fund P H Holt Foundation Reach Fund Grant Skelton Charity Steve Morgan Foundation (Covid) Trusthouse Charilable Foundation 5,000 (5,000) (2,990) (3,340) {1,500) (7,800) (1,500) (242) (15,708) {270) {10,000} (1,395) (649) (3) (5,910) 2,990 3,340 1,500 7,800 1,500 537 295 15,708 526 256 10,000 13,395 649 12,000 10,000 4,090 7,396 65,552 (56,307) 16,641 17
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) ST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 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 LCVS Community Impact Fund Liverpool City Council- Community Mental Health Fund Liverpool City Council - Pioneer Fund Local Giving Nalional 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 3,000 5,304 (5,000) (1,010) 2,990 3,340 (250) (7,800) (3,000) (5,586) (1,758) (500) (10,336) (12,500) (325) (70) (2,500) 819 537 1,758 500 10,862 5,000 325 73 526 7,500 2,500 18,837 39,194 (50,635) 7,396 Descriptlon of Funds These are monies given to the charitable company to be spent at the discretion of the Board of Trustees for specific charitable purposes, as follows: Dowager Countess Eleanor Peel - Contribulion towards 'Communities Counselling, program. Edward Gostling Foundation- Contribution towards '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. Hemby Charitable Trust - Contribution towards 'Communities Counselling, program. John Moores Foundatlon- Contribution towards running costs to maintain service delivery with community counselling LCVS Community Impact Fund - Contribution towards 'Community Counselling. program. Liverpool City Council - Community Mental Health 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 National Lottery Awards for All - Contribution towards Counselling servi Manager to support community counselling 18
COMPASS (COUNSELLING ON MERSEYSIDE- PASTORAL AND SUPPORTING SERVICE) 8T NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 National Lottery Communlty Fund - Contribution towards 'SuTvNor to Thrive, Recovery Programme,. Our Liverpool - Contribution towards listen project for supporting asylum seekers and refugees. Outreach to PAL Community Centre - Contribution to outreach PALS P H Holt Foundation - Contribution towards 'Communities Counselling, program. Reach Fund Grant- Contribution towards a marketing Business Consultant Skelton Charity - Contribution towards 'Community Counselling. program. Steva Morgan Foundatlon (Covid) - Contribution towards support implementation of remote video working St James Place Foundatlon- Contribution towards 'Community Counselling. program. Trusthouse Charltable Foundation - Contribution towards 'Community Counselling, program. 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 nolice clause. Also, there is a three-year lease commitment taken out in October 2023 in respect of a photocopier & Fax machine. Payments fall due as under: 2024 2023 Premises Photocopier & Fax machine 1,377 1,350 1,377 1 ,750 Total due within one year 1,977 1 ,977 Total due within one to two years 600 600 Total due within one two to five years 150 750 2,727 3,327 12. Related Party Transactions There were no material related party transactions during the year which require disclosure (2023: none). 13. Guarantees As at 31 $1 December 2024, 9 members had given a guarantee of £1 each in the event of the charitable company winding-up, total: £9 (2023: 7 members £7). 19