| Page | |||
|---|---|---|---|
| Reference and Administrative Details |
|||
| Report ofthe Trustees | 2 | to | 6 |
| Report ofthe Independent Auditors |
7 | to | 8 |
| Statement ofFinancial Activities |
|||
| Balance Sheet | 10 | to | 11 |
| Cash Flow Statement | 12 | ||
| Notes to the Cash Flow Statement | 13 | ||
| Notes to the Financial Statements | 14 | to | 21 |
| Detailed Statement ofFinancial Activities | 22 | to | 23 |
| 2020 | 2019 | ||||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||||
| funds | fund | funds | funds | ||||
| Notes | |||||||
| INCOME | AND ENDOWMENTS FROM | ||||||
| Donations | and legacies | 3 | 8,913 | 122,268 | 131,181 | 5,747 | |
| Charitable | activities | ||||||
| Counselling | 1,459,475 | 1,459,475 | 1,686,685 | ||||
| Supervision | 6,632 | 6,632 | 9,503 | ||||
| Training | 1,750 | 1,750 | 1,300 | ||||
| Investment | income | 545 | 545 | 462 | |||
| Total | 1,477,315 | 122,268 | 1,599,583 | 1,703,697 | |||
| EXPENDITURE ON | |||||||
| Charitable | activities | ||||||
| Counselling | 1,367,961 | 106,098 | 1,474,059 | 1,619,068 | |||
| NET INCOME | 109,354 | 16,170 | 125,524 | 84,629 | |||
| RECONCILIATION | OF FUNDS | ||||||
| Total funds brought | forward | 1,428,749 | 1,428,749 | 1,344,120 | |||
| TOTAL FUNDS CARRIED FORWARD | 1,538,103 | 16,170 | 1,554,273 | 1,428,749 |
| 30SEPT | EMBER2020 | ||||
|---|---|---|---|---|---|
| 2020 | 2019 | ||||
| Unrestricted | Restricted | Total | Total | ||
| funds | fund | funds | funds | ||
| Notes | |||||
| FIXEDASSETS | |||||
| Tangible assets | 12 | 273,847 | 273,847 | 258,454 | |
| CURRENT ASSETS | |||||
| Debtors | 13 | 532,562 | 532,562 | 589,977 | |
| Cash at bank and in hand | 857,283 | 16,170 | 873,453 | 668,294 | |
| 1,389,845 | 16,170 | 1,406,015 | 1,258,271 | ||
| CREDITORS | |||||
| Amounts falling due within one year |
14 | (125,589) | (125,589) | (87,976) | |
| NET CURRENT ASSETS | 1,264,256 | 16,170 | 1,280,426 | 1,170,295 | |
| TOTAL ASSETSLESSCURRENT | |||||
| LIABILITIES | 1,538,103 | 16,170 | 1,554,273 | 1,428,749 | |
| NKT ASSETS | 1,538,103 | 16,170 | 1,554,273 | 1,428,749 | |
| FUNDS | 16 | ||||
| Unrestricted funds |
1,538,103 | 1,428,749 | |||
| Restricted funds |
16,170 | ||||
| TOTAL FUNDS | 1,554,273 | 1,428,749 |
| FOR | TH | E YEAR ENDED | 30SEPTEMBER2020 | |||
|---|---|---|---|---|---|---|
| 2020 | 2019 | |||||
| Notes | ||||||
| Cash flows from operating | activities | |||||
| Cash generated from operations |
240,113 | 211,202 | ||||
| Net cash provided by operating activities |
240,113 | 211,202 | ||||
| Cash flows from investing | activities | |||||
| Purchase oftangible fixed |
assets | (35,499) | (6,140) | |||
| Interest received | 545 | 462 | ||||
| Net cash used in investing | activities | (34,954) | (5,678) | |||
| Change in cash and cash | equivalents | in | ||||
| the reporting period |
205,159 | 205,524 | ||||
| Cash and cash equivalents | at the | |||||
| beginning ofthe reporting |
period | 668,294 | 462,770 | |||
| Cash and cash equivalents | at the end | of | ||||
| the reporting period |
873,453 | 668,294 |
| RECONCILIATION | RECONCILIATION | OF NET INCOME TO NKT CASH FLOW FROM | OF NET INCOME TO NKT CASH FLOW FROM | OPERATING ACTIVITIES | OPERATING ACTIVITIES |
|---|---|---|---|---|---|
| 2020 | 2019 | ||||
| Net income for the | reporting | period (as per the Statement ofFinancial | |||
| Activities) | 125,524 | 84,629 | |||
| Adjustments for: |
|||||
| Depreciation charges |
20,106 | 15,644 | |||
| Loss on disposal of | fixed assets | 362 | |||
| Interest received | (545) | (462) | |||
| Decrease in debtors | 57,415 | 184,832 | |||
| Increase/(decrease) | in | creditors | 37,613 | (73,803) | |
| Net cash provided | by | operations | 240,113 | 211,202 |
| At 1.10.19 | Cash flow | At 30.9.20 | |
|---|---|---|---|
| Net cash | |||
| Cash at bank and in hand | 668,294 | 205,159 | 873,453 |
| 668,294 | 205,159 | 873,453 | |
| Total | 668,294 | 205,159 | 873,453 |
| FOR THK YEAR ENDED 30S | FOR THK YEAR ENDED 30S | EPTEMBER 2020 | ||||
|---|---|---|---|---|---|---|
| 3. | DONATIONS | AND LEGACIES | ||||
| 2020 | 2019 | |||||
| g | ||||||
| Donations | 8,703 | 4,717 | ||||
| Client contributions | 210 | 1,030 | ||||
| Grants | 122,268 | |||||
| 131,181 | 5,747 | |||||
| Grants received, | included | in the above, are as follows: | ||||
| 2020 | 2019 | |||||
| 8 | ||||||
| Health Education England | (see note 16) | 122,268 | ||||
| 4. | INVESTMENT | INCOME | ||||
| 2020 | 2019 | |||||
| Bank interest receivable | 545 | 462 | ||||
| 5. | INCOME FROM CHARITABLE ACTIVITIES | |||||
| 2020 | 2019 | |||||
| Activity | ||||||
| AQP counselling | Counselling | 1,319,940 | 1,547,919 | |||
| Counselling | Counselling | 139,535 | 138,766 | |||
| Supervision | Supervision | 6,632 | 9,503 | |||
| Training | Training | 1,750 | 1,300 | |||
| 1,467,857 | 1,697,488 | |||||
| 6. | CHARITABLE | ACTIVITIES COSTS | ||||
| Support | ||||||
| Direct | costs (see | |||||
| Costs | note 7) | Totals | ||||
| Counselling | 1,137,647 | 336,412 | 1,474,059 |
| SUPPORT CO | STS | |||||
|---|---|---|---|---|---|---|
| Governance | ||||||
| Other | costs | Totals | ||||
| Counselling | 330,712 | 5,700 | 336,412 | |||
| Support costs, included | in the above, are as follows: | |||||
| Other | ||||||
| 2020 | 2019 | |||||
| Total | ||||||
| Counselling | activities | |||||
| Wages, national | insurance | and pensions | 135,346 | 142,251 | ||
| Stafftraining and supervision |
15,865 | |||||
| Hire ofequipment | 2,410 | 1,578 | ||||
| Rent | 18,216 | 18,647 | ||||
| Rates and water | 1,176 | 1,235 | ||||
| Insurance | 2,425 | 2,502 | ||||
| Light and heat | 7,363 | 8,258 | ||||
| Telephone | 12,969 | 10,295 | ||||
| Repairs and maintenance | 30,175 | 40,525 | ||||
| Office expenses | 69,866 | 66,811 | ||||
| Legal and professional | fees | 103 | 4,873 | |||
| Bookkeeping | 805 | 470 | ||||
| Bad debts | 23 | |||||
| Sundry | 12,228 | 12,477 | ||||
| Bank charges | 1,636 | 1,424 | ||||
| Depreciation of | tangible | fixed assets | 20,106 | 15,644 | ||
| Loss on disposal | offixed | assets | 362 | |||
| 330,712 | 327,352 | |||||
| Governance costs |
||||||
| 2020 | 2019 | |||||
| Total | ||||||
| Counselling | activities | |||||
| Auditors' remuneration |
5,700 | 5,475 | ||||
| NKT INCOME/(EXPENDITURE) | ||||||
| Net income/(expenditure) | is stated after charging/(crediting): | |||||
| 2020 | 2019 | |||||
| Auditors' remuneration |
5,700 | 5,475 | ||||
| Depreciation - owned assets |
20,106 | 15,644 | ||||
| Hire ofplant and | machinery | 2,410 | 1,578 | |||
| Other operating | leases | 18,157 | 18,079 | |||
| Loss on disposal | offixed | assets | 362 |
| 2020 | 2019 | |||
|---|---|---|---|---|
| Wages and salaries | 587,642 | 547,828 | ||
| Social security costs | 50,328 | 46,698 | ||
| Pensions | 10,889 | 8,255 | ||
| 684,859 | 602,781 | |||
| The average monthly | number ofemployees | during the year was as follows: | ||
| 2020 | 2019 | |||
| Average number ofemployees | 23 | 23 |
| TANGIBLE FIXEDASSETS | |||
|---|---|---|---|
| Fixtures | |||
| Freehold | and | ||
| property | fittings | Totals | |
| COST | |||
| At 1 October 2019 | 238,067 | 83,063 | 321,130 |
| Additions | 13,990 | 21,509 | 35,499 |
| At 30September 2020 | 252,057 | 104,572 | 356,629 |
| DEPRECIATION | |||
| At 1 October 2019 | 9,601 | 53,075 | 62,676 |
| Charge for year | 5,042 | 15,064 | 20,106 |
| At 30September 2020 | 14,643 | 68,139 | 82,782 |
| NET BOOK VALUE | |||
| At 30 September 2020 | 237,414 | 36,433 | 273,847 |
| At 30September 2019 | 228,466 | 29,988 | 258,454 |
| DEBTORS:AMOU | NTS FA | LLING DUE WITHIN ONE YEAR | ||
|---|---|---|---|---|
| 2020 | 2019 | |||
| Trade debtors | 440,538 | 494,012 | ||
| Amounts recoverable |
on contract | 89,474 | 94,376 | |
| Other debtors and accrued | ||||
| income | 2,550 | 1,589 | ||
| 532,562 | 589,977 | |||
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONK YEAR | ||||
| 2020 | 2019 | |||
| Trade creditors | 19,947 | 8,384 | ||
| Social security and other taxes | 26,860 | 14,369 | ||
| Sundry creditors and | deferred | income | 78,782 | 65,223 |
| 125,589 | 87,976 |
| 2020 | 2019 | |||||
|---|---|---|---|---|---|---|
| 8 | ||||||
| Within one | year | 24,833 | 17,658 | |||
| Between one and five years | 77,117 | 72,512 | ||||
| 101,950 | 90,170 | |||||
| 16. | MOVKMKNT IN FUNDS | |||||
| Net | Transfers | |||||
| At | movement | between | At | |||
| 1.10.19 | in funds | funds | 30.9.20 | |||
| Unrestricted funds |
||||||
| General fund |
1,419,999 | 108,049 | 10,055 | 1,538,103 | ||
| Designated | fund - Summer house | 6,250 | 6,500 | (12,750) | ||
| Designated | fund - Garden therapy | 2,500 | (5,195) | 2,695 | ||
| 1,428,749 | 109,354 | 1,538,103 | ||||
| Restricted | funds | |||||
| Health Education England | 16,170 | 16,170 | ||||
| TOTAL FUNDS | 1,428,749 | 125,524 | 1,554,273 |
| Incoming | Resources | Movement | ||||
|---|---|---|---|---|---|---|
| resources | expended | in funds | ||||
| f | ||||||
| Unrestricted | funds | |||||
| General fund |
1,468,615 | (1,360,566) | 108,049 | |||
| Designated | fund - Summer house | 6,500 | 6,500 | |||
| Designated | fund - Garden therapy | 2,200 | (7,395) | (5,195) | ||
| 1,477,315 | (1,367,961) | 109,354 | ||||
| Restricted | funds | |||||
| Health Education | England | 122,268 | (106,098) | 16,170 | ||
| TOTAL FUNDS | 1,599,583 | (1,474,059) | 125,524 |
| Net | |||||
|---|---|---|---|---|---|
| At | movement | At | |||
| 1.10.18 | in funds | 30.9.19 | |||
| Unrestricted | funds | ||||
| General | fund | 1,337,870 | 82,129 | 1,419,999 | |
| Designated | fund - Summer house | 6,250 | 6,250 | ||
| Designated | fund - Garden therapy | 2,500 | 2,500 | ||
| 1,344,120 | 84,629 | 1,428,749 | |||
| TOTAL | FUNDS | 1,344,120 | 84,629 | 1,428,749 |
| Incoming | Resources | Movement | |||
|---|---|---|---|---|---|
| resources f |
expended | in funds | |||
| Unrestricted | funds | ||||
| General | fund | 1,701,197 | (1,619,068) | 82,129 | |
| Designated | fund - Garden therapy | 2,500 | 2,500 | ||
| 1,703,697 | (1,619,068) | 84,629 | |||
| TOTAL | FUNDS | 1,703,697 | (1,619,068) | 84,629 |
| Net | Transfers | ||||||
|---|---|---|---|---|---|---|---|
| At | movement | between | At | ||||
| 1.10.18 | in funds | funds | 30.9.20 | ||||
| Unrestricted | funds | ||||||
| General fund | 1,337,870 | 190,178 | 10,055 | 1,538,103 | |||
| Designated | fund - Summer house | 6,250 | 6,500 | (12,750) | |||
| Designated | fund - Garden therapy | (2,695) | 2,695 | ||||
| 1,344,120 | 193,983 | 1,538,103 | |||||
| Restricted | funds | ||||||
| Health Education | England | 16,170 | 16,170 | ||||
| TOTAL FUNDS | 1,344,120 | 210,153 | 1,554,273 |
| Incoming | Resources | Movement | ||||
|---|---|---|---|---|---|---|
| resources | expended | in funds | ||||
| 8 | ||||||
| Unrestricted | funds | |||||
| General fund |
3,169,812 | (2,979,634) | 190,178 | |||
| Designated | fund - Summer | house | 6,500 | 6,500 | ||
| Designated | fund - Garden | therapy | 4,700 | (7,395) | (2,695) | |
| 3,181,012 | (2,987,029) | 193,983 | ||||
| Restricted | funds | |||||
| Health Education England | 122,268 | (106,098) | 16,170 | |||
| TOTAL FUNDS | 3,303,280 | (3,093,127) | 210,153 |
| FOR THE YEAR ENDED 30 | SEPTEMBER2020 |
||||||
|---|---|---|---|---|---|---|---|
| 2020 | 2019 | ||||||
| INCOME | AND | ENDOWMENTS | |||||
| Donations | and | legacies | |||||
| Donations | 8,703 | 4,717 | |||||
| Client contributions | 210 | 1,030 | |||||
| Grants | 122,268 | ||||||
| 131,181 | 5,747 | ||||||
| Investment | income | ||||||
| Bank interest receivable | 545 | 462 | |||||
| Charitable | activities | ||||||
| AQP counselling | 1,319,940 | 1,547,919 | |||||
| Counselling | 139,535 | 138,766 | |||||
| Supervision | 6,632 | 9,503 | |||||
| Tl'am ill g | 1,750 | 1,300 | |||||
| 1,467,857 | 1,697,488 | ||||||
| Total incoming | resources | 1,599,583 | 1,703,697 | ||||
| EXPENDITURE | |||||||
| Charitable | activities | ||||||
| AQP counselling | 524,542 | 724,666 | |||||
| Counselling | 98,731 | 98,012 | |||||
| Wages and | national | insurance | 502,624 | 452,275 | |||
| Pensions | 10,890 | 8,255 | |||||
| Travel and | entertaining | 860 | 3,033 | ||||
| 1,137,647 | 1,286,241 | ||||||
| Support costs | |||||||
| Other | |||||||
| Wages, national | insurance | and pensions | 135,346 | 142,251 | |||
| Stafftraining and supervision |
15,865 | ||||||
| Hire ofequipment | 2,410 | 1,578 | |||||
| Rent | 18,216 | 18,647 | |||||
| Rates and | water | 1,176 | 1,235 | ||||
| Insurance | 2,425 | 2,502 | |||||
| Light and | heat | 7,363 | 8,258 | ||||
| Telephone | 12,969 | 10,295 | |||||
| Repairs and maintenance | 30,175 | 40,525 | |||||
| Office expenses | 69,866 | 66,811 | |||||
| Legal and | professional | fees | 103 | 4,873 | |||
| Bookkeeping | 805 | 470 | |||||
| Bad debts | 23 | ||||||
| Carried forward | 296,742 | 297,445 |
| DETAILED STATEMENT OF FOR THE YEAR ENDED |
FINANCIAL ACTIVITIES 30SEPTEMBER2020 |
||
|---|---|---|---|
| 2020 | 2019 | ||
| Other | |||
| Brought forward | 296,742 | 297,445 | |
| Sundry | 12,228 | 12,477 | |
| Bank charges | 1,636 | 1,424 | |
| Freehold property | depreciation | 5,042 | 4,761 |
| Fixture and fittings | depreciation | 15,064 | 10,883 |
| Loss on disposal offixed assets | 362 | ||
| 330,712 | 327,352 | ||
| Governance costs |
|||
| Auditors' remuneration |
5,700 | 5,475 | |
| Total resources expended | 1,474,059 | 1,619,068 | |
| Net income | 125,524 | 84,629 |