THE PASTORAL FOUNDATION
A Company limited by guarantee with charitable status and not having a Share Capital
(Charity Registration No. SC008875)
(Company Registration No. SC122762)
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
James Anderson & Co Chartered Accountants Pentland Estate STRAITON Edinburgh EH20 9QH
THE PASTORAL FOUNDATION
FINANCIAL STATEMENTS For the year ended 31 March 2025
CONTENTS
| Page | |
|---|---|
| Charity Reference and Administrative Details | 1 |
| Trustees’ Annual Report | 2 |
| Independent Examiner’s Report | 7 |
| Statement of Financial Activities (including Income and Expenditure Account) | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 |
THE PASTORAL FOUNDATION
1.
Reference and Administrative Details
Company Name The Pastoral Foundation (operating as PF Counselling Service) Charity registration number: SC008875 Company registration number: SC122762 Trustees
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Chief Executive Officer
Secretary
Treasurer
Director of Counselling
Bankers Bank of Scotland 8 Morningside Road Edinburgh EH10 4DD
Independent Examiner Allison Neill James Anderson & Co Chartered Accountants (ICAS) Pentland Estate Straiton Edinburgh EH20 9QH
Registered Office:
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THE PASTORAL FOUNDATION
Trustees’ Annual Report For the year ended 31 March 2025
The trustees of the charitable company are its directors for the purposes of charity law. The trustees who have served during the year and since the year end were as follows. 7 ae
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Report of the Directors for the year ended 31 March 2025
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The directors, who are also the trustees, present their annual directors’ report together with the financial statements of the Charity for the year ending 31 March 2025.
The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Chair’s Report
| am pleased to present the Annual Accounts and Directors’ Report for the PF Counselling Service for 2024/25.
2024 marked the 40" anniversary of PF’s founding. A fantastic milestone that is a credit to the dedication of so many volunteers and supporters over those years.
From the hope of those small beginnings 40 years ago, PF has developed into what it is today - a vibrant organisation helping people in their troubled times. With 110 volunteer counsellors we are now able to offer just under 14,000 counselling sessions each year and we can help and support over 850 clients a year.
That would have been unthinkable 40 years ago. So, to all our volunteers — counsellors, receptionists our bookkeeper and Trustees, our supervisors and staff, and all who have supported PF over the years - thank you for helping us get to 40! Thisseen yearPF grow has also from beenhaving a year34 volunteer of change.counsellors Our ovrectanf°endsretired aftermeet to almostthe 110 25counsellors years whichwe have today along with healthy financial reserves. On behalf of the Board, | thank Alison for her achievements and wish her a long and happy retirement.
Leading us into PF’s next phase of | 5 Counselling service manager, joined us Manager, making a significant difference also joined us as Trustees during the ye At last years years AGM Matthew Haggis resigned from the Board after many years supporting PF. We thank him for all he has done to support PF. We had advice from charity lawyers this year, which caused us to review our governance arrangements to ensure we met OSCR’s up to date standards, and as a result, have approved new Articles of Association, charity governance policies and clinical risk management arrangements. Our Chi ive s brought valuable hip, governance and support to ou ity. sad has to new pastures and s joined us in September. We tha ll her hard w uring this transitional phase.
At last years years AGM Matthew Haggis resigned from the Board after many years supporting PF. We thank him for all he has done to support PF.
The work of PF is only made possible by the kind donations we receive from our clients and supporters and our support from NHS Lothian. All of the Trustees are very grateful for all that support.
On behalf of all the Trustees | would like to thank everyone for their continued support.
THE PASTORAL FOUNDATION
3.
Trustees’ Annual Report (Continued) For the year ended 31 March 2025
Our Objectives and Activities
The charitable objectives of the charity are:
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to relieve persons in need of emotional, social, psychological or spiritual support by the provision of a professional counselling service.
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to promote and provide education and training for volunteer counsellors with a view to raising the standards of counselling for the benefit of the community and, in particular, of those who are recipients of counselling.
The vision that shapes our annual activities remains the determination to be a counselling service that is recognised as
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the most effective and professionally run voluntary counselling agency in Scotland.
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attracting the best and most committed volunteer counsellors and offering them the best professional support
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enabling the widest possible range of clients to access life-changing talking therapies regardless of their ability to pay.
Our work impacts directly on the resilience of the communities in which our clients live. We offer support that can transform someone from being a burden to friends and family, and a drain on society, into a full contributor to the life of Scotland. Our counselling service can and has enabled clients to re-engage with full employment, to re-establish happy personal lives, and to re-enter the community life from which they may have been distanced.
The activities undertaken to achieve the charity’s objectives fall into three main areas:
Providing Professional Counselling to the Citizens of Edinburgh and the Lothians
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Running a counselling service (known as the PF Counselling Service) for those from across Edinburgh and the Lothians who are in need of counselling and psychotherapy. This includes providing and maintaining suitable premises and providing appropriate administration to support everyone involved with an efficient use of resources.
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Contracting with freelance professionals to provide practice supervision for our counsellors, in line with the standards laid down by COSCA, the professional accrediting body in Scotland.
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Fundraising to support all our activities.
Supporting Volunteers and Volunteering
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Providing opportunities for counsellors and psychotherapists who are qualified to Diploma level or above to use and develop their skills by volunteering in a professional counselling practice.
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Offering and promoting a range of continuing professional development training opportunities relevant to the work of the counsellors, which are sometimes open to counsellors from other agencies.
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Training and supporting non-counselling volunteers to provide vital receptionist and other services on the premises.
Engaging with and Supporting the Counselling Profession
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Providing and supporting counselling practice placements to students at an appropriate stage of a professional training in counselling and psychotherapy.
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Working with other organisations and agencies, such as COSCA and Edinburgh Voluntary Sector Counselling Services Forum, to promote and support the work of counselling.
Achievements and Performance
During the year 144 counsellors offered 13,848 possible sessions to 781 clients. Taking into consideration sessions which have to be cancelled or missed, the total number of sessions attended was 11,467, which is an average of 267 people receiving affordable counselling every week.
Although we remain predominantly a local in-person service, we continued to use remote working technology to provide service continuity in situations such as temporary relocation, transport disruption or risk of infection. In 2024/25 around 11% of regular counselling sessions were conducted remotely.
Across the year, we continued a strategy of actively managing our client waiting times by closing to new requests for significant periods. This reduced the average waiting times for an initial appointment for most clients to around 4 weeks, and, on average, clients were able to start their regular counselling within a further 5 weeks.
194 people were regularly involved in the delivery of our service. Of these, 40 were paid, including 6 employed staff, 22 clinical supervisors and 12 PFYA Counsellors. We benefited from the support of 154 people as volunteers: 144 counsellors, 1 book-keeper, and 9 trustees.
THE PASTORAL FOUNDATION
4.
Trustees’ Annual Report (Continued) For the year ended 31 March 2025
Financial Review
We were able to maintain income and constrain expenditure in the 2024/25 financial year reducing our projected deficit significantly to finish on a such that we finished the year with a deficit of £32,210. Client donations remained largely stable, despite the pressures on the cost of living for everyone, and although our costs also increased, we continue to seek savings wherever possible.
PF continued to benefit from recognition by NHS Lothian for the work we do which contributes to mental health services across the region. We received £27,000 for a one-year Service Level Agreement which was a commitment up to March 2025. PF continued to fund our Young Adult service from existing restricted reserve funds until the end of March 2025 to support the client and counsellors. With no permanent funding options, we have made the difficult decision to close this Saturday service from 2025/26 onwards.
On 31 March 2025 our total net assets stood at a substantial £546,887. However, it is important to remember that £287,003 of this represents fixed assets, mainly the building in which we work, and £42,633 are restricted reserve funds that are required by the donors to be used in specific ways, notably including the PF Young Adults service. £329,636 is therefore in funds which are not readily available to spend. Designated Funds have been created over the years to identify future needs of the charity, including a Long-Term Fund which was established to support future development. These further limit our use of reserves to fund operations, leaving a balance of just £59,771 in the General Fund.
Value of Volunteers
The PF is very fortunate in being supported by a large number of volunteers providing counselling, reception, governance, book-keeping and maintenance services. They contributed at least 15,900 hours of voluntary work to the PF in 2024/25. If this were to be valued even at modest market rates for the skills required, it would of course be found to be a very substantial sum. We are keen to acknowledge the economic significance of such volunteering.
Reserves policy and going concern.
The charity recognises that reserves are needed to sustain expenditure for a period in the event of a decline in income. The directors consider that the minimum level of liquid reserves maintained should be equivalent to six months of forecast operating expenditure, due to the longer-term commitment to clients that is integral to the therapeutic process. At the moment, this equates to approximately £150,000.
The organisation also holds a designated building maintenance fund with a balance of £5,113, as it recognises the need to keep reserves for the maintenance, repair and future refurbishment of the property which we own.
The Directors previously established the PF Long Term Fund of £120,000 to indicate provision for the anticipated costs of restructuring and service development in the long term.
Although our building is an asset of the organisation and thus, technically, part of the value of our reserves, it is not an asset that can be readily realised to fund continuing operations. The designated Fixed Asset Fund (£287,003) includes the amount of total reserves tied up in this way. The Board considers that it should disregard the value of the Fixed Asset Fund when assessing the liquid reserves policy.
The directors are of the view that the charity is a going concern.
Plans for future periods
The PF is still unique within the Edinburgh area in being the only counselling agency offering generic counselling services to any member of the public over the age of 18, from any area of the Lothians, without requiring a minimum financial contribution. Due to rising operational costs, we plan to introduce a suggested minimum donation structure, effective from 1 April 2025. There is always a degree of uncertainty regarding our income each year, and so we will continue to fundraise within the community, and to seek partnerships with local organisations who may help us do this.
Our commitment to CPD for our volunteers continues, and we will continue to provide in-person workshops for PF counsellors. These are important to the development of interpersonal counselling skills and also serve to build connections and networks between our counsellors.
THE PASTORAL FOUNDATION
5.
Trustees’ Annual Report (Continued) For the year ended 31 March 2025
Structure, Governance and Management
Governing Articles of Association
The Pastoral Foundation is a company limited by guarantee governed by its Memorandum and Articles of Association dated 27 March 2025. It is registered as a charity with OSCR.
Appointment of Directors
Directors are appointed at the Company’s Annual General meeting. Directors can be co-opted during the year, and these new appointments stand for re-election at the following Annual General meeting.
The directors are recruited to maintain a balance of skills within the Board. Most appointments come from parties who already know the work of The Pastoral Foundation and who are able to commit time to the charity’s objectives.
Director induction and training
Training publications are made available to directors to assist them to carry out their duties and understand their responsibilities. New directors are given a copy of the Memorandum and Articles of the Company, Companies House literature, as well as a copy of the Guidance for Charity Trustees published by OSCR. Opportunities are sought throughout the year for directors to attend appropriate training and information events.
Organisation
The Board of Directors appoint the CEO, who is responsible for the day-to-day running of the charity including supervision of staff. The directors meet on at least four occasions each year to examine regular strategic, financial and operational matters, and up to twice a year for longer term planning and development discussions. They are also available to assist the CEO on more complex issues.
Pay policy for senior staff.
The directors consider the Board of Directors, who are the Charity’s Trustees, and the CEO comprise the key management personnel of the Charity in charge of directing and controlling, running and operating the Charity on a dayto-day basis. Directors are not remunerated for their services as directors. Details of directors’ expenses are disclosed in note 9 to the accounts.
The pay of the senior staff is reviewed annually and normally increased in line with inflation, taking into account affordability and any changes in duties and responsibilities.
Risk management
The directors give consideration to the major business and operational risks which the charity faces and maintain a Risk Matrix register to enable regular review and reporting of risk factors by the CEO so that necessary steps can be taken to lessen these risks. This Risk Matrix is thoroughly examined annually and was revised in April 2024.
The directors consider that the three most important risks facing the Company, and some mitigating actions, are -
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Loss of key staff
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Succession planning, networking and local knowledge are used to mitigate this risk.
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Withdrawal of major funding source
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Maintaining client donations and adequate level of reserves.
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Failure to sustain pool of suitably skilled counsellors
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Sustain the good reputation of PF and level of support to attract qualified volunteers.
THE PASTORAL FOUNDATION
6.
Trustees’ Annual Report (Continued) For the year ended 31 March 2025
Trustees’ responsibilities in relation to the financial statements
The charity trustees (who are also the directors of The Pastoral Foundation Ltd. for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, for that period. In preparing the financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006, Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.
By order of the Board of Trustees
24 October 2025
THE PASTORAL FOUNDATION
7.
Independent Examiner’s Report to the Trustees of The Pastoral Foundation
I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 8 to 15.
Respective responsibilities of trustees and examiner
The Charity’s trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Charity trustees consider that the audit requirement of Regulation 10(1) (a) - (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (amended). An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks 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 I do not express an audit opinion on the view given by the accounts.
Independent examiners statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
James Anderson & Co Chartered Accountant (ICAS) Pentland Estate STRAITON Edinburgh EH20 9QH
24 October 2025
THE PASTORAL FOUNDATION 8.
Statement of Financial Activities (Including Income & Expenditure Account) For the Year ended 31 March 2025
Notes Income Donations & grants 3 Charitable activities 4 Investments 5 Total Income Expenditure Charitable activities 6 Fundraising expenses Total Expenditure Net Income / (Expenditure) Transfer between funds 12 Net movement in funds Reconciliation of Funds Total funds brought forward Total funds carried forward 12 |
Unrestricted Funds Total General Designated Restricted Fund Funds Funds £ £ £ 28,782 - - 197,121 - 21,363 11,425 - - 237,328 - 21,363 239,511 9,063 41,983 344 - - |
Unrestricted Funds Total General Designated Restricted Fund Funds Funds £ £ £ 28,782 - - 197,121 - 21,363 11,425 - - 237,328 - 21,363 239,511 9,063 41,983 344 - - |
Unrestricted Funds Total General Designated Restricted Fund Funds Funds £ £ £ 28,782 - - 197,121 - 21,363 11,425 - - 237,328 - 21,363 239,511 9,063 41,983 344 - - |
Total Funds 2025 £ 28,782 218,484 11,425 258,691 290,557 344 |
Total Funds 2024 £ 28,125 249,311 8,392 |
|---|---|---|---|---|---|
| 285,828 | |||||
| 282,226 - |
|||||
| 239,855 (2,527) 4,864 2,337 57,434 59,771 |
41,983 (20,620) (6,459) (27,079) 69,712 42,633 |
290,901 (32,210) - (32,210) 579,097 546,887 |
282,226 | ||
| 3,602 - |
|||||
| 3,602 575,495 |
|||||
| 579,097 |
The results set out in the statement above derive wholly from the continuing operations of the Charity. The Charity has no recognised gains or losses other than as stated above.
THE PASTORAL FOUNDATION (REGISTERED NUMBER: SC122762)
9.
Balance Sheet As at 31 March 2025
| Notes Fixed Assets Tangible fixed assets 9 Current Assets Debtors 10 Bank & cash Creditors Amount falling due within one year 11 Net Current Assets Net Assets The Funds of the Charity Unrestricted fund - General fund 12 Unrestricted funds - Designated funds 12 Total Unrestricted Funds Restricted funds 12 Total Funds |
2025 £ 287,003 6,416 267,143 273,559 13,675 259,884 546,887 59,771 444,483 504,254 42,633 546,887 |
2024 £ 286,967 |
|---|---|---|
| 7,607 297,650 |
||
| 305,257 | ||
| 13,127 292,130 |
||
| 579,097 | ||
| 57,434 451,951 |
||
| 509,385 69,712 |
||
| 579,097 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the charitable company to obtain audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for:
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.
The financial statements on pages 8 to 15 were approved on 24 October 2025 and signed on its behalf.
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THE PASTORAL FOUNDATION 10.
Notes to the Financial Statements For the Year ended 31 March 2025
1. Statutory information
The Pastoral Foundation is a private company, limited by guarantee with charitable status and registered in Scotland. The company’s registration number and registered office address can be found on the Reference and Administrative Details page.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
a) Basis of accounting
The financial statements have been prepared in accordance with the charity’s constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Statement of Recommended Practice (SORP) FRS 102 “Accounting and Reporting by Charities” (effective January 2019), the Financial Reporting Standard 102 (FRS102) and the Companies Act 2006.
The Pastoral Foundation meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
b) Preparation of the accounts on a going concern basis
The financial statements are prepared on a going concern basis and the trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. During their assessment the key area considered was the Charity’s continuing ability to provide counselling services to meet public demand. With the property now being owned by the Charity outright, stability within its key personnel and a client waiting list the trustees consider that the Charity will continue to operate for the foreseeable future.
c) Donated Services
In accordance with the Charities SORP (FRS102) general volunteer time is not recognised in the accounts. Information regarding the contribution of volunteers is provided in the Trustees Annual Report.
d) Income
All income is recognised once the Charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.
Donations and grants are recognised when they have been communicated in writing with notification of both the amount and settlement date. In the event that a donation or grant is subject to conditions that require a level of performance before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that those conditions will be fulfilled in the reporting period.
Interest on funds held on deposit is included upon notification of the interest paid or payable by the Bank.
e) Expenditure recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the statement of financial activities.
All expenditure relates to charitable actions and governance cost in respect of an Independent Examiner.
f) Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
g) Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is calculated to write off the cost of tangible fixed assets less their estimated residual values over their expected useful lives on the undernoted basis.
Furniture & office equipment - 4 years Computer equipment - 4 years Heritable property - 30 years
THE PASTORAL FOUNDATION 11.
Notes to the Financial Statements For the year ended 31 March 2025
h) Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset’s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
i) Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
j) Cash in bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments that mature in no more than twelve months.
k) Fund accounting
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.
Further details of each fund are disclosed in note 12.
l) Pension costs
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
m) Taxation
The company is a registered charity and is exempt from corporation tax on its charitable activity.
| 3. Donations & Grants General Fund - Unrestricted Anonymous donations over £1,000 Other donations under £1,000 Gift aid recoverable 4. Income from Charitable Activities General Fund - Unrestricted Counselling contributions NHS Lothian Gift aid recoverable Counselling Services Other Income Young Adult Counselling Fund - Restricted Counselling contributions Gift aid recoverable NHS Lothian Grant received |
2025 £ 15,875 9,431 3,476 28,782 146,902 27,000 22,329 790 100 197,121 14,438 1,925 - 5,000 21,363 |
2024 £ 10,000 13,670 4,455 28,125 148,667 30,000 17,375 - - |
2024 £ 10,000 13,670 4,455 |
|---|---|---|---|
| 28,125 | |||
| 196,042 | |||
| 15,278 1,991 36,000 - |
|||
| 53,269 |
THE PASTORAL FOUNDATION 12.
Notes to the Financial Statements For the year ended 31 March 2025
| 5. Income from Investments General Fund - Unrestricted Bank interest 6. Expenditure on Charitable Activities General Fund - Unrestricted Salaries, national insurance Employer pension costs Recruitment costs Supervision fees Assessment fees Contract work Advertising In-service training Professional indemnity insurance Subscriptions Books Catering Staff training Rates & water rates Heat & light Insurance Cleaning Payroll processing Employment related costs Printing & stationery Telephone Postages Legal & professional fees Independent examiner’s fee Production of annual report & AGM costs Company registration Miscellaneous Bank charges Fixed Asset Fund - Designated Depreciation Maintenance fund - Designated Computer software & office equipment repairs Upkeep property Young Adult Counselling Service Fund - Restricted Administrator salary and national insurance Employer pension cost Contract work Supervision Assessment |
2025 £ 11,425 Total 2025 £ 140,108 3,873 840 51,398 8,069 6,250 479 910 1,189 1,159 27 590 125 875 4,421 2,775 2,964 851 50 633 2,167 - 4,307 1,800 500 34 2,958 159 239,511 1,559 4,345 3,159 7,504 8,943 247 28,491 3,332 970 41,983 |
2024 £ 8,392 Total 2024 £ 125,611 3,077 1,822 51,232 7,994 11,660 43 200 1,193 1,659 29 556 85 1,014 2,021 2,478 2,418 791 50 1,288 2,079 7 - 1,650 659 13 474 161 |
2024 £ 8,392 |
|---|---|---|---|
| 220,264 | |||
| 3,661 | |||
| 4,649 2,734 |
|||
| 7,383 | |||
| 8,018 200 36,926 4,287 1,487 |
|||
| 50,918 |
THE PASTORAL FOUNDATION
13.
Notes to the Financial Statements For the year ended 31 March 2025
| 7. Employee Information The average monthly number of employees during the year was: Costs Salaries Social security costs Pension costs No staff member is remunerated at a level in excess of £60,000 per annum. Total key management remuneration was: Total benefits |
2025 £ No 5 £ 141,192 7,859 4,120 153,171 61,543 |
2024 £ No 5 £ 127,283 6,346 3,277 |
|---|---|---|
| 136,906 | ||
| 58,536 |
8. Related Party Transactions and Trustees’ Expenses and Remuneration
The trustees freely give their time and expertise without any form of remuneration for their services. Trustees reimbursed travel expenses during the year were £Nil (2024: £Nil).
Alison Hampton was also employed by The Pastoral Foundation as Director of Counselling until 13 September 2024. She received no remuneration for serving as a trustee but received a salary of £26,785 (2024: £53,503) and employer pension contributions £803 (2024: £1,605) for her normal employment. This is paid at the normal rate for her position within the Foundation and is permitted by the governing document.
During the period to 24 October 2024 £4,410 (2024: £11,660) was paid to Matthew Haggis, a trustee of the Foundation, for contract work, £3,040 (2024: £4,796) for carrying out client assessment and supervision and £500 (2024: £500) for the design of the Charity’s annual review. Judith Fewell, also a trustee in the Foundation, received £1,935 (2024: £3,375) for providing individual and group supervision sessions. Elizabeth Bondi, also a trustee in the Foundation, received £2,632 (2024: £2,002) for providing supervision sessions. The rates paid were based on a normal commercial basis and were in line with payments made to other assessors and supervisors.
9. Tangible Fixed Assets
| Heritable Furniture & Computer Property Equipment Equipment £ £ £ Cost 31 March 2024 285,331 15,255 24,798 Additions - - 1,595 31 March 2025 285,331 15,255 26,393 Depreciation 31 March 2024 - 15,123 23,294 Charge for year - 132 1,427 31 March 2025 - 15,255 24,721 Net Book Value 31 March 2025 285,331 - 1,672 31 March 2024 285,331 132 1,504 10. Debtors 2025 £ Tax refunds - gift aid 2,479 Other Debtors and prepayments 3,937 6,416 |
Total £ 325,384 1,595 |
|---|---|
| 326,979 | |
| 38,417 1,559 39,976 287,003 286,967 |
|
| 2024 £ 1,931 5,676 7,607 |
THE PASTORAL FOUNDATION
14.
Notes to the Financial Statements For the year ended 31 March 2025
| 11. | Creditors | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|---|
| £ | £ | ||||||
| Amounts falling due within one | year | ||||||
| Trade creditors & accruals | 10,757 | 10,108 | |||||
| Taxation & social security | 2,918 | 3,019 | |||||
| 13,675 | 13,127 | ||||||
| 12. | Statement of Funds | ||||||
| At 31 March 2025 | |||||||
| 31 | March | Incoming | Outgoing | Transfer | 31 March | ||
| 2024 | Resources | Resources | 2025 | ||||
| Unrestricted Funds | £ | £ | £ | £ | £ | ||
| General fund | 57,434 | 237,328 | 239,855 | 4,864 | 59,771 | ||
| Designated Funds | |||||||
| Redundancy fund | 5,000 | - | - | - | 5,000 | ||
| Maintenance fund | 12,617 | - | 7,504 | - | 5,113 | ||
| Fixed asset fund | 286,967 | - | 1,559 | 1,595 | 287,003 | ||
| Service continuity fund | 27,367 | - | - | - | 27,367 | ||
| PF Long Term Fund | 120,000 | - | - | - | 120,000 | ||
| 451,951 | - | 9,063 | 1,595 | 444,483 | |||
| Total Unrestricted Funds | 509,385 | 237,328 | 248,918 | 6,459 | 504,254 | ||
| Restricted Funds | |||||||
| Financial stability fund | 42,633 | - | - | - | 42,633 | ||
| Young adult counselling | |||||||
| service fund | 27,079 | 21,363 | 41,983 | (6,459) | - | ||
| Total Restricted Funds | 69,712 | 21,363 | 41,983 | (6,459) | 42,633 | ||
| Total Funds | 579,097 | 258,691 | 290,901 | - | 546,887 | ||
| At 31 March 2024 | |||||||
| 31 | March | Incoming | Outgoing | Transfer | 31 March | ||
| 2023 | Resources | Resources | 2024 | ||||
| Unrestricted Funds | £ | £ | £ | £ | |||
| General fund | 45,139 | 232,559 | 220,264 | - | 57,434 | ||
| Designated Funds | |||||||
| Redundancy fund | 5,000 | - | - | - | 5,000 | ||
| Maintenance fund | 20,000 | - | 7,383 | - | 12,617 | ||
| Fixed asset fund | 290,628 | - | 3,661 | - | 286,967 | ||
| Service continuity fund | 27,367 | - | - | - | 27,367 | ||
| PF Long Term Fund | 120,000 | - | - | - | 120,000 | ||
| 462,995 | - | 11,044 | - | 451,951 | |||
| Total Unrestricted Funds | 508,134 | 232,559 | 231,308 | - | 509,385 | ||
| Restricted Funds | |||||||
| Financial stability fund | 42,633 | - | - | - | 42,633 | ||
| Young adult counselling | |||||||
| service fund | 24,728 | 53,269 | 50,918 | - | 27,079 | ||
| Total Restricted Funds | 67,361 | 53,269 | 50,918 | - | 69,712 | ||
| Total Funds | 575,495 | 285,828 | 282,226 | - | 579,097 |
THE PASTORAL FOUNDATION
15.
Notes to the Financial Statements For the year ended 31 March 2025
12. Statement of Funds (continued)
The General Fund is an Unrestricted Fund which the Charity is free to use in accordance with its objects.
The Designated Funds have been created by the trustees as a matter of prudence and are for the purpose of meeting costs in the designated areas.
- Redundancy Fund to fund any redundancy related costs which might arise in the future.
Maintenance Fund - to meet costs relating to the property, office and computer expenditure.
Fixed Asset Fund - to meet the expenditure made less depreciation provided on fixed assets and less liabilities outstanding on their acquisition. This fund demonstrates that part of the reserves which cannot be readily realised to fund continuing operations.
Service Continuity Fund - to bridge the gap between expenditure and the receipt of income.
PF Long Term Fund - to fund organisational restructuring and development, including potential service expansion, in the longer term (5+ years).
Restricted Funds are funds which are to be used in accordance with specific restrictions imposed by the donor.
Financial Stability Fund - to meet any deficit on the income and expenditure account on an annual basis.
Young Adult Counselling Service Fund - to meet the costs of a counselling services for young adults.
Transfer of Funds
The programme for Young adult counselling services came to an end following the cessation of NHS funding. As the restricted purpose of the fund has been fulfilled, the trustees have approved the transfer of the remaining balance of £6,459 to support the charity's core work.
The charity designates funds to reflect the value of tangible fixed assets held for charitable use. During the year, a transfer of £1,595 was made from general unrestricted funds to the designated fixed asset fund, representing the cost of fixed assets purchased in the year. This designation ensures that unrestricted funds are clearly identified as being invested in assets not readily available for other purposes.
13. Allocation of Net Assets between Funds
| At 31 March 2025 Tangible Fixed Assets £ Unrestricted fund - General fund - Unrestricted fund - Designated funds 287,003 Total Unrestricted Funds 287,003 Restricted Funds - Total Funds 287,003 At 31 March 2024 Tangible Fixed Assets £ Unrestricted fund - General fund - Unrestricted fund - Designated funds 286,967 Total Unrestricted Funds 286,967 Restricted Funds - Total Funds 286,967 |
Current Assets Liabilities £ £ 73,446 13,675 157,480 - 230,926 13,675 42,633 - 273,559 13,675 Current Assets Liabilities £ £ 70,561 13,127 164,984 - 235,545 13,127 69,712 - 305,257 13,127 |
Total £ 59,771 444,483 |
|---|---|---|
| 504,254 | ||
| 42,633 | ||
| 546,887 | ||
| Total £ 57,434 451,951 |
||
| 509,385 | ||
| 69,712 | ||
| 579,097 |
Reference and Administrative Details
Trustees
Treasurer Chief Executive Officer
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Trustees of the Charity
The trustees of the charitable company are its directors for the purposes of charity law. The trustees who have served during the year and since the year end were as follows.
Trustees
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Report of the Directors for the year ended 31 March 2025
The directors, who are also the trustees, present their annual directors’ report together with the financial statements of the Charity for the year ending 31 March 2025.
The financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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Chair’s Report
I am pleased to present the Annual Accounts and Directors’ Report for the PF Counselling Service for 2024/25.
This year 2024 marks the 40[th] anniversary of PF’s founding. A fantastic milestone that is a credit to the dedication of so many volunteers and supporters over those years. From the hope of those small beginnings 40 years ago, PF has developed into what it is today – a vibrant organisation helping people in their troubled times. With 110 volunteer counsellors we are now able to offer just under 14,000 counselling sessions each year and we can help and support over 850 clients a year.
That would have been unthinkable 40 years ago. So, to all our volunteers – counsellors, receptionists our bookkeeper and Trustees, our supervisors and staff, and all who have supported PF over the years - thank you for helping us get to 40!
This year has also been a year of change. Our Director, has retired after almost 25 years which have seen PF grow from having 34 volunteer counsellors and struggling to make ends meet to the 110 counsellors we have today along with healthy financial reserves. On behalf of the Board, I thank Alison for her achievements and wish her a long and happy retirement.
Leading us into PF’s next phase of development,
n experienced and
well-respected Counselling service manager, joined us as Chief Executive. stepped up during the year as Operations Manager, making a significant difference to our processes and ways of working lso joined us as Trustees during the year.
At last year’s AG esigned from the Board after many years supporting PF. We thank him for all he has done to support PF.
We had advice from charity lawyers this year, which caused us to review our governance arrangements to ensure we met OSCR’s up to date standards, and as a result, have approved new Articles of Association, charity governance policies and clinical risk management arrangements. Our Chief Executive Eilidh has brought valuable strategic leadership, governance and support to our PF community. Sadly, Eilidh will move on to new pastures later this year and we will recruit a successor. We thank Eilidh for all her hard work during this transitional phase.
The work of PF is only made possible by the kind donations we receive from our clients and supporters and our support from NHS Lothian. All of the Trustees are very grateful for all that support.
On behalf of all the Trustees I would like to thank everyone for their continued support.
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Our Objectives and Activities
The charitable objectives of the charity are:
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to relieve persons in need of emotional, social, psychological or spiritual support by the provision of a professional counselling service.
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to promote and provide education and training for volunteer counsellors with a view to raising the standards of counselling for the benefit of the community and, in particular, of those who are recipients of counselling.
The vision that shapes our annual activities remains the determination to be a counselling service that is recognised as
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the most effective and professionally run voluntary counselling agency in Scotland.
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attracting the best and most committed volunteer counsellors and offering them the best professional support
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enabling the widest possible range of clients to access life-changing talking therapies regardless of their ability to pay.
Our work impacts directly on the resilience of the communities in which our clients live. We offer support that can transform someone from being a burden to friends and family, and a drain on society, into a full contributor to the life of Scotland. Our counselling service can and has enabled clients to re-engage with full employment, to re-establish happy personal lives, and to re-enter the community life from which they may have been distanced.
The activities undertaken to achieve the charity’s objectives fall into three main areas:
Providing Professional Counselling to the Citizens of Edinburgh and the Lothians
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Running a counselling service (known as the PF Counselling Service) for those from across Edinburgh and the Lothians who are in need of counselling and psychotherapy. This includes providing and maintaining suitable premises and providing appropriate administration to support everyone involved with an efficient use of resources.
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Contracting with freelance professionals to provide practice supervision for our counsellors, in line with the standards laid down by COSCA, the professional accrediting body in Scotland.
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Fundraising to support all our activities.
Supporting Volunteers and Volunteering
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Providing opportunities for counsellors and psychotherapists who are qualified to Diploma level or above to use and develop their skills by volunteering in a professional counselling practice.
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Offering and promoting a range of continuing professional development training opportunities relevant to the work of the counsellors, which are sometimes open to counsellors from other agencies.
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- Training and supporting non-counselling volunteers to provide vital receptionist and other services on the premises.
Engaging with and Supporting the Counselling Profession
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Providing and supporting counselling practice placements to students at an appropriate stage of a professional training in counselling and psychotherapy.
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Working with other organisations and agencies, such as COSCA and Edinburgh Voluntary Sector Counselling Services Forum, to promote and support the work of counselling.
Achievements and Performance
During the year 144 counsellors offered 13,848 possible sessions to 781 clients. Taking into consideration sessions which have to be cancelled or missed, the total number of sessions attended was 11,467, which is an average of 267 people receiving affordable counselling every week.
Although we remain predominantly a local in-person service, we continued to use remote working technology to provide service continuity in situations such as temporary relocation, transport disruption or risk of infection. In 2024/25 around 11% of regular counselling sessions were conducted remotely.
Across the year, we continued a strategy of actively managing our client waiting times by closing to new requests for significant periods. This reduced the average waiting times for an initial appointment for most clients to around 4 weeks, and, on average, clients were able to start their regular counselling within a further 5 weeks.
194 people were regularly involved in the delivery of our service. Of these, 40 were paid, including 6 employed staff, 22 clinical supervisors and 12 PFYA Counsellors. We benefited from the support of 154 people as volunteers: 144 counsellors, 1 book-keeper, and 9 trustees.
Financial Review
We were able to maintain income and constrain expenditure in the 2024/25 financial year reducing our projected deficit significantly to finish on a such that we finished the year with a deficit of £32,210. Client donations remained largely stable, despite the pressures on the cost of living for everyone, and although our costs also increased, we continue to seek savings wherever possible.
PF continued to benefit from recognition by NHS Lothian for the work we do which contributes to mental health services across the region. We received £27,000 for a one-year Service Level Agreement which was a commitment up to March 2025. This Service Level Agreement will be under review and not guaranteed for 2025/26. Our PF Young Adult service was defunded. PF continued to fund our Young Adult service from existing restricted reserve funds until the end of March 2025 to support the client and counsellors. With no permanent funding options, we have made the difficult decision to close this Saturday service from 2025/26 onwards.
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On 31 March 2025 our total net assets stood at a substantial £546,887. However, it is important to remember that £287,003 of this represents fixed assets, mainly the building in which we work, and £42,633 are restricted reserve funds that are required by the donors to be used in specific ways, notably including the PF Young Adults service. £329,636 is therefore in funds which are not readily available to spend. Designated Funds have been created over the years to identify future needs of the charity, including a Long-Term Fund which was established to support future development. These further limit our use of reserves to fund operations, leaving a balance of just £59,771 in the General Fund.
Value of Volunteers
The PF is very fortunate in being supported by a large number of volunteers providing counselling, reception, governance, book-keeping and maintenance services. They contributed at least 15,900 hours of voluntary work to the PF in 2024/25. If this were to be valued even at modest market rates for the skills required, it would of course be found to be a very substantial sum. We are keen to acknowledge the economic significance of such volunteering.
Reserves policy and going concern.
The charity recognises that reserves are needed to sustain expenditure for a period in the event of a decline in income. The directors consider that the minimum level of liquid reserves maintained should be equivalent to six months of forecast operating expenditure, due to the longer-term commitment to clients that is integral to the therapeutic process. At the moment, this equates to approximately £150,000.
The organisation also holds a designated building maintenance fund with a balance of £20,000, as it recognises the need to keep reserves for the maintenance, repair and future refurbishment of the property which we own.
The Directors previously established the PF Long Term Fund of £120,000 to indicate provision for the anticipated costs of restructuring and service development in the long term. It is recognised that this includes the possible income/expenditure impact of a change in leadership on the retirement of the current Director.
Although our building is an asset of the organisation and thus, technically, part of the value of our reserves, it is not an asset that can be readily realised to fund continuing operations. The designated Fixed Asset Fund (£287,003) includes the amount of total reserves tied up in this way. The Board considers that it should disregard the value of the Fixed Asset Fund when assessing the liquid reserves policy.
The directors are of the view that the charity is a going concern.
Plans for future periods
The PF is still unique within the Edinburgh area in being the only counselling agency offering generic counselling services to any member of the public over the age of 18, from any area of the Lothians, without requiring a minimum financial contribution. Due to rising operational costs, we plan to introduce a suggested minimum donation structure, effective from 1 April 2025. There is always a degree of uncertainty regarding our income each year, and so we will
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continue to fundraise within the community, and to seek partnerships with local organisations who may help us do this.
Our commitment to CPD for our volunteers continues, and we will continue to provide inperson workshops for PF counsellors. These are important to the development of interpersonal counselling skills and also serve to build connections and networks between our counsellors.
Structure, Governance and Management
Governing Articles of Association
The Pastoral Foundation is a company limited by guarantee governed by its Memorandum and Articles of Association dated 27 March 2025. It is registered as a charity with OSCR.
Appointment of Directors
Directors are appointed at the Company’s Annual General meeting. Directors can be co-opted during the year, and these new appointments stand for re-election at the following Annual General meeting.
The directors are recruited to maintain a balance of skills within the Board. Most
appointments come from parties who already know the work of The Pastoral Foundation and who are able to commit time to the charity’s objectives. In 2024/25 we were pleased to welcome two new board members and be able to benefit from the continued commitment of our existing Board Members.
Director induction and training
Training publications are made available to directors to assist them to carry out their duties and understand their responsibilities. New directors are given a copy of the Memorandum and Articles of the Company, Companies House literature, as well as a copy of the Guidance for Charity Trustees published by OSCR. Opportunities are sought throughout the year for directors to attend appropriate training and information events.
Organisation
The Board of Directors appoint the CEO, who is responsible for the day-to-day running of the charity including supervision of staff. The directors meet on at least four occasions each year to examine regular strategic, financial and operational matters, and up to twice a year for longer term planning and development discussions. They are also available to assist the CEO on more complex issues.
Pay policy for senior staff.
The directors consider the Board of Directors, who are the Charity’s Trustees, and the CEO comprise the key management personnel of the Charity in charge of directing and controlling, running and operating the Charity on a day-to-day basis. Directors are not remunerated for their services as directors. Details of directors’ expenses are disclosed in note 9 to the accounts.
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The pay of the senior staff is reviewed annually and normally increased in line with inflation, taking into account affordability and any changes in duties and responsibilities.
Risk management
The directors give consideration to the major business and operational risks which the charity faces and maintain a Risk Matrix register to enable regular review and reporting of risk factors by the CEO so that necessary steps can be taken to lessen these risks. This Risk Matrix is thoroughly examined annually and was revised in April 2024.
The directors consider that the three most important risks facing the Company, and some mitigating actions, are –
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Loss of key staff Succession planning, networking and local knowledge are used to mitigate this risk.
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Withdrawal of major funding source Maintaining client donations and adequate level of reserves.
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Failure to sustain pool of suitably skilled counsellors Sustain the good reputation of PF and level of support to attract qualified volunteers.
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