REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 31 December 2022 |
for |
Highgate Counselling Centre |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements for the Year Ended 31 December 2022 |
for |
Highgate Counselling Centre |
Highgate Counselling Centre |
Contents of the Financial Statements |
for the Year Ended 31 December 2022 |
Page |
Report of the Trustees | 1 | to | 2 |
Independent Examiner's Report | 3 |
Statement of Financial Activities | 4 |
Balance Sheet | 5 | to | 6 |
Notes to the Financial Statements | 7 | to | 12 |
Highgate Counselling Centre (Registered number: 01782119) |
Report of the Trustees |
for the Year Ended 31 December 2022 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). |
OBJECTIVES AND ACTIVITIES |
Review of Activities and Future Plans for Counselling Centre |
With regards to Covid-19, HCC continued to operate as it had ended the year 2021, and remained uninterrupted throughout the year, with no further restrictions in 2022. Demand for face-to-face counselling remained low in the first quarter, but gradually increased throughout the year. By December, a majority of counselling sessions and initial consultations were being conducted face-to-face at the centre. HCC has continued to offer a hybrid service, of online and face-to-face counselling. |
The centre directorship of HCC changed hands from Lois Elliott to Natasha Harrison in July 2022, with an appropriate length handover period. Although this was a significant loss and adjustment for the organisation, HCC appeared to metabolise this change with relative ease. Natasha spent July to December ensuring she contacted all members, to gain insight into the experience of those engaging with various aspects of HCC. The main findings were a wish to improve communications generally and opportunities to bring members together again following the understandable fragmentation and distancing, caused by the Covid-19 period, which the organisation was yet to recover from. |
Graduation for all three years who missed their graduation due to Covid-19 was held in November. This also served as a space to thank Lois Elliott for her dedication over her significant time as Centre director at HCC. |
Upon Natasha joining the organisation the administration staff were running on less than half the number required to cover the hours the centre was open. Administrative staff were also still trying to recover from and adjust to working back in the office. They were needing to bring together administrative structures, which had partly migrated digitally during the Covid-19 period. Over the period July to December, three new staff members were recruited and work began to establish where processes needed improvement and to build structured processes to establish reliable, efficient ways to capture clinical information digitally. These new processes had to consider some staff members and counsellors no longer came into the centre or saw clients face-to-face. Previous processes for recording clinical information relied more on in person contact with the centre. |
Some expenditure was required for this return to the centre on the one hand, and also improving a working process that also accommodated the online work. This included updating some of the furniture in the clinic rooms and purchasing a new computer for admin and the Training Manager. OneDrive on the admin system also began to be utilised, so that information could be shared and stored safely and more effectively. This also enabled staff to work more effectively off-site and improved communications generally in the centre. Contacts held for electronic communications were reviewed. This enabled more reliable flexibility in communications with both discreet groups and the whole organisation. Regular news emails from the Centre director began to be sent to the whole organisation to communicate changes and to encourage transparency, identity and belonging again in the organisation. Advertising was also taken out in local publications to promote the counselling services and trainings. Publicity materials were designed and started to be distributed locally to help make the centre more visible. New, up to date GP lists were compiled ready to send out marketing information on a regular basis to GP surgeries from 2023. |
Once improved procedures were in place for capturing clinical information, Xero was put fully into use to collect and record client contributions. This allows the centre to monitor with greater ease and monies owing. This process also required counsellors to adapt to changes in the way they communicated with the centre so that improved records could be kept. The organisation appeared to respond and adapt to these changes well. |
Counselling Clients |
Client numbers remained steady in 2022. By October 2022 there were approximately 90 clients. The centre income from counselling clients was slightly increased from £113,510.00 in 2021 to £117,437.81 in 2022. Income from initial consultations also remained steady increasing slightly from £1926.00 in 2021 to £2276.00 in 2022. |
ACHIEVEMENT AND PERFORMANCE |
Charitable activities |
The activities of the Charity comprise contributions from clients and training course fees. |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. |
Highgate Counselling Centre (Registered number: 01782119) |
Report of the Trustees |
for the Year Ended 31 December 2022 |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
Company Secretary |
Independent Examiner |
Vasilis Vasiliou FCCA |
Venture Accountancy & Tax Ltd |
52 Bluebridge Road |
Brookmans Park |
Hatfield |
Hertfordshire |
AL9 7SA |
Bankers |
West Malling |
Kent |
ME19 4TA |
Advisers |
Investment Manager: |
M&G Investment |
Laurence Pountney Hill |
London EC4R 0HH |
CAF Bank Limited |
PO Box289 |
West Malling |
Kent, ME19 4TA |
Approved by order of the board of trustees on |
Independent Examiner's Report to the Trustees of |
Highgate Counselling Centre |
Independent examiner's report to the trustees of Highgate Counselling Centre ('the Company') |
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2022. |
Responsibilities and basis of report |
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). |
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. |
Independent examiner's statement |
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. |
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: |
1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or |
2. | the accounts do not accord with those records; or |
3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or |
4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). |
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. |
Vasilis Vasiliou FCCA |
Venture Accountancy & Tax Ltd |
52 Bluebridge Road |
Brookmans Park |
Hatfield |
Hertfordshire |
AL9 7SA |
25 September 2023 |
Highgate Counselling Centre |
Statement of Financial Activities |
for the Year Ended 31 December 2022 |
31.12.22 | 31.12.21 |
Unrestricted | Restricted | Total | Total |
funds | fund | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Other trading activities | 2 |
Investment income | 3 |
Other income |
Total |
EXPENDITURE ON |
Other |
Net gains/(losses) on investments | ( | ) | ( | ) |
NET INCOME |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 150,379 |
Highgate Counselling Centre (Registered number: 01782119) |
Balance Sheet |
31 December 2022 |
31.12.22 | 31.12.21 |
Unrestricted | Restricted | Total | Total |
funds | fund | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 8 |
CURRENT ASSETS |
Debtors | 9 |
Investments | 10 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 11 | ( | ) | ( | ) | ( | ) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CREDITORS |
Amounts falling due after more than one year | 12 | ( | ) | ( | ) | ( | ) |
NET ASSETS |
FUNDS | 14 |
Unrestricted funds | 150,379 |
TOTAL FUNDS | 150,379 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006. |
The trustees acknowledge their responsibilities for |
(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
(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 the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
Highgate Counselling Centre (Registered number: 01782119) |
Balance Sheet - continued |
31 December 2022 |
The financial statements were approved by the Board of Trustees and authorised for issue on |
Highgate Counselling Centre |
Notes to the Financial Statements |
for the Year Ended 31 December 2022 |
1. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
Income |
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
Expenditure |
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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Taxation |
The charity is exempt from corporation tax on its charitable activities. |
Fund accounting |
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
Pension costs and other post-retirement benefits |
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. |
2. | OTHER TRADING ACTIVITIES |
31.12.22 | 31.12.21 |
£ | £ |
Client contributions | 117,438 | 113,510 |
Training course fees | 210,241 | 179,875 |
Highgate Counselling Centre |
Notes to the Financial Statements - continued |
for the Year Ended 31 December 2022 |
3. | INVESTMENT INCOME |
31.12.22 | 31.12.21 |
£ | £ |
Dividends | 1,563 | 1,256 |
Deposit account interest |
4. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
31.12.22 | 31.12.21 |
£ | £ |
Depreciation - owned assets |
5. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021. |
6. | STAFF COSTS |
The average monthly number of employees during the year was as follows: |
31.12.22 | 31.12.21 |
Employees | 7 |
7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
funds | fund | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Other trading activities |
Investment income |
Other income |
Total |
EXPENDITURE ON |
Other |
Net gains on investments |
Highgate Counselling Centre |
Notes to the Financial Statements - continued |
for the Year Ended 31 December 2022 |
7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
Unrestricted | Restricted | Total |
funds | fund | funds |
£ | £ | £ |
NET INCOME |
RECONCILIATION OF FUNDS |
Total funds brought forward | 137,703 | - |
TOTAL FUNDS CARRIED FORWARD | 150,379 | - | 150,379 |
8. | TANGIBLE FIXED ASSETS |
Short | Plant and | Computer |
leasehold | machinery | equipment | Totals |
£ | £ | £ | £ |
COST |
At 1 January 2022 and 31 December 2022 |
DEPRECIATION |
At 1 January 2022 |
Charge for year |
At 31 December 2022 |
NET BOOK VALUE |
At 31 December 2022 |
At 31 December 2021 |
9. | DEBTORS |
31.12.22 | 31.12.21 |
£ | £ |
Amounts falling due within one year: |
Trade debtors |
Other debtors |
Prepayments |
Amounts falling due after more than one year: |
Other debtors |
Aggregate amounts |
Highgate Counselling Centre |
Notes to the Financial Statements - continued |
for the Year Ended 31 December 2022 |
10. | CURRENT ASSET INVESTMENTS |
31.12.22 | 31.12.21 |
£ | £ |
Other | 45,407 | 47,888 |
11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.12.22 | 31.12.21 |
£ | £ |
Bank loans and overdrafts (see note 13) |
Trade creditors |
Social security and other taxes |
Other creditors |
Deferred income |
Accrued expenses |
12. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
31.12.22 | 31.12.21 |
£ | £ |
Bank loans (see note 13) |
13. | LOANS |
An analysis of the maturity of loans is given below: |
31.12.22 | 31.12.21 |
£ | £ |
Amounts falling due within one year on demand: |
Bank loans |
Amounts falling between one and two years: |
Bank loans - 1-2 years |
Amounts falling due between two and five years: |
Bank loans - 2-5 years |
14. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.1.22 | in funds | 31.12.22 |
£ | £ | £ |
Unrestricted funds |
General funds | 150,379 | 22,017 | 172,396 |
TOTAL FUNDS | 22,017 | 172,396 |
Highgate Counselling Centre |
Notes to the Financial Statements - continued |
for the Year Ended 31 December 2022 |
14. | MOVEMENT IN FUNDS - continued |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Gains and | Movement |
resources | expended | losses | in funds |
£ | £ | £ | £ |
Unrestricted funds |
General funds | 329,552 | (304,943 | ) | (2,592 | ) | 22,017 |
TOTAL FUNDS | ( | ) | ( | ) | 22,017 |
Comparatives for movement in funds |
Net |
movement | At |
At 1.1.21 | in funds | 31.12.21 |
£ | £ | £ |
Unrestricted funds |
General funds | 137,703 | 12,676 | 150,379 |
TOTAL FUNDS | 137,703 | 12,676 | 150,379 |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Gains and | Movement |
resources | expended | losses | in funds |
£ | £ | £ | £ |
Unrestricted funds |
General funds | 305,996 | (297,056 | ) | 3,736 | 12,676 |
TOTAL FUNDS | 305,996 | (297,056 | ) | 3,736 | 12,676 |
A current year 12 months and prior year 12 months combined position is as follows: |
Net |
movement | At |
At 1.1.21 | in funds | 31.12.22 |
£ | £ | £ |
Unrestricted funds |
General funds | 137,703 | 34,693 | 172,396 |
TOTAL FUNDS | 137,703 | 34,693 | 172,396 |
Highgate Counselling Centre |
Notes to the Financial Statements - continued |
for the Year Ended 31 December 2022 |
14. | MOVEMENT IN FUNDS - continued |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
Incoming | Resources | Gains and | Movement |
resources | expended | losses | in funds |
£ | £ | £ | £ |
Unrestricted funds |
General funds | 635,548 | (601,999 | ) | 1,144 | 34,693 |
TOTAL FUNDS | 635,548 | (601,999 | ) | 1,144 | 34,693 |
15. | RELATED PARTY DISCLOSURES |