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 aC￿Ssible, 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 re￿iVed 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 servI￿s.
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 prO￿Sses.
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 ex￿ptIOn 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 balan￿s, 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 re￿1vable 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 re￿iptS 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)
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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 De￿rnber 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