IRIS Accounts Production v23.2.0.158 Other Company accounts True false Pounds 1.4.22 31.3.23 31.3.23 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureSC2288152022-03-31SC2288152023-03-31SC2288152022-04-012023-03-31SC2288152021-03-31SC2288152021-04-012022-03-31SC2288152022-03-31SC228815ns22:CharitableCompanyLimitedByGuarantee2022-04-012023-03-31SC228815ns15:PoundSterling2022-04-012023-03-31SC228815ns11:FRS1022022-04-012023-03-31SC228815ns11:IndependentExaminationCharity2022-04-012023-03-31SC228815ns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-04-012023-03-31SC228815ns11:FullAccounts2022-04-012023-03-31SC228815ns11:CharitiesSORP2022-04-012023-03-31SC228815ns16:EnglandWales2022-04-012023-03-31SC228815ns11:RegisteredOffice2022-04-012023-03-31SC228815ns22:Trustee12022-04-012023-03-31SC228815ns22:Trustee22022-04-012023-03-31SC228815ns22:Trustee32022-04-012023-03-31SC228815ns22:Trustee42022-04-012023-03-31SC228815ns22:Trustee52022-04-012023-03-31SC228815ns22:Trustee62022-04-012023-03-31SC228815ns22:Trustee72022-04-012023-03-31SC228815ns22:Trustee82022-04-012023-03-31SC228815ns22:Trustee92022-04-012023-03-31SC228815ns11:CompanySecretary12022-04-012023-03-31SC228815ns22:TotalUnrestrictedFunds2022-04-012023-03-31SC228815ns22:TotalRestrictedIncomeFunds2022-04-012023-03-31SC228815ns22:Activity82022-04-012023-03-31SC228815ns22:TotalUnrestrictedFundsns22:Activity82022-04-012023-03-31SC228815ns22:Activity8ns22:TotalRestrictedIncomeFunds2022-04-012023-03-31SC228815ns22:Activity82021-04-012022-03-31SC228815ns22:TotalUnrestrictedFunds2022-03-31SC228815ns22:TotalRestrictedIncomeFunds2022-03-31SC228815ns22:TotalUnrestrictedFunds2023-03-31SC228815ns22:TotalRestrictedIncomeFunds2023-03-31SC228815ns22:TotalUnrestrictedFundsns6:WithinOneYear2023-03-31SC228815ns22:TotalRestrictedIncomeFundsns6:WithinOneYear2023-03-31SC228815ns6:WithinOneYear2023-03-31SC228815ns6:WithinOneYear2022-03-31SC228815ns6:FurnitureFittingsToolsEquipment2022-04-012023-03-31SC228815ns6:ComputerEquipment2022-04-012023-03-31SC22881522022-04-012023-03-31SC22881512022-04-012023-03-31SC22881512021-04-012022-03-31SC228815ns6:OwnedAssets2022-04-012023-03-31SC228815ns6:OwnedAssets2021-04-012022-03-31SC228815ns22:TotalUnrestrictedFunds2021-04-012022-03-31SC228815ns22:TotalRestrictedIncomeFunds2021-04-012022-03-31SC228815ns22:TotalUnrestrictedFundsns22:Activity82021-04-012022-03-31SC228815ns22:Activity8ns22:TotalRestrictedIncomeFunds2021-04-012022-03-31SC228815ns6:FurnitureFittings2022-03-31SC228815ns6:ComputerEquipment2022-03-31SC228815ns6:FurnitureFittings2022-04-012023-03-31SC228815ns6:FurnitureFittings2023-03-31SC228815ns6:ComputerEquipment2023-03-31SC228815ns6:FurnitureFittings2022-03-31SC228815ns6:ComputerEquipment2022-03-31
REGISTERED COMPANY NUMBER: SC228815 (Scotland)
REGISTERED CHARITY NUMBER: SC016055














Report of the Trustees and

Financial Statements for the Year Ended 31 March 2023

for

COUNSELLING & FAMILY MEDIATION -
WESTERN ISLES

COUNSELLING & FAMILY MEDIATION -
WESTERN ISLES






Contents of the Financial Statements
for the Year Ended 31 March 2023




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 13

COUNSELLING & FAMILY MEDIATION -
WESTERN ISLES (REGISTERED NUMBER: SC228815)

Report of the Trustees
for the Year Ended 31 March 2023


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 March 2023. 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
Objectives and aims
The objectives of the charity are to provide counselling and family mediation services throughout the Western Isles.

This is achieved by the provision of personal counselling and family mediation services, through volunteer counsellors and mediators throughout the Western Isles.

Significant activities
The demand for our service continues to increase across all sectors. Waiting lists are being managed appropriately and Christine prioritises clients according to need. Our premises are fully utilised and counsellors regularly visit the Southern Isles and arrange online meetings as required between visits.

The Service Manager and Board ensure that national standards and requirements are adhered to, secure long term funding for the organisation and that the training and supervision of our volunteers is of the highest standard.

Volunteers
The Board is indebted to Christine, our Service Manager, and all our volunteer counsellors and mediators for the service they provide to our clients. The service they provide continues to be recognised by outside agencies and service users as essential to the wellbeing of many across our island communities.

The smooth running and professionalism of our service is due to the unstinting commitment of Christine. The Board are very proud of the service provided by Christine and all our volunteers.

The Board continues to strive to ensure that procedures and protocols are in line with national standards and requirements, secure long term funding for the organisation, and that the training and supervision of our volunteers is of the highest standard.

FINANCIAL REVIEW
Principal funding sources
The principal sources of grant funding received by the charitable company are Scottish Government, Comhairle nan Eliean Siar and NHS Western Isles.

Various funding applications have been submitted. It is recognised that funding continues to be the key to the survival of the organisation and both the Board and Manager will continue to focus efforts in this area.

Reserves policy
It continues to be the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to three months operating costs. The Directors consider that reserves at this level would ensure that, in the event of a significant drop in funding, they will be able to continue the charity's activities while consideration is given to ways in which additional funds may be raised. It is recognised that this long term policy is at times difficult to maintain in the current financial climate. Any delay, reduction or changes in funding and payment by the principal funding sources causes dramatic difficulties for the organisations' cash flow.

FUTURE PLANS
The Board considers that funding shall be in place, at least in the short to medium term, to permit the charity to continue to provide its services to the Western Isles community.

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.

COUNSELLING & FAMILY MEDIATION -
WESTERN ISLES (REGISTERED NUMBER: SC228815)

Report of the Trustees
for the Year Ended 31 March 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
The charitable company appoints as directors persons who have knowledge and experience of the objectives and activities of the company and who are resident within the Western Isles.

Induction and training of new trustees
On appointment, new directors are instructed on the aims, objectives and activities of the charitable company by the existing directors and the coordinator.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error and have assessed the major risks to which the charity is exposed. They are satisfied that systems are in place to mitigate exposure to the major risks.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC228815 (Scotland)

Registered Charity number
SC016055

Registered office
1 Bank Street
Stornoway
Isle of Lewis
HS1 2XG

Trustees
C M Stewart
J Tilley
C S Mackenzie
E Murray
T I Langley
A J Macaulay
I Burgess
S M Macdonald
M H Wemyss (appointed 15.6.23)

Company Secretary
C MacKechnie

Independent Examiner
Mann Judd Gordon Ltd
Chartered Accountants
26 Lewis Street
Stornoway
Isle of Lewis
HS1 2JF

Approved by order of the board of trustees on 15 June 2023 and signed on its behalf by:




C M Stewart - Trustee

Independent Examiner's Report to the Trustees of
Counselling & Family Mediation -
Western Isles

I report on the accounts for the year ended 31 March 2023 set out on pages four to thirteen.

Respective responsibilities of trustees and examiner
The charity's trustees 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's trustees consider that the audit requirement of Regulation 10(1)(a) to (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 the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking explanations from you as 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 examiner's statement
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 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

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.








John E Moffat BA FCA
The Institute of Chartered Accountants in England and Wales

Mann Judd Gordon Ltd
Chartered Accountants
26 Lewis Street
Stornoway
Isle of Lewis
HS1 2JF

15 June 2023

COUNSELLING & FAMILY MEDIATION -
WESTERN ISLES

Statement of Financial Activities
for the Year Ended 31 March 2023

31.3.23 31.3.22
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 211,614 - 211,614 142,166

Other trading activities 3 5,615 - 5,615 18,785
Total 217,229 - 217,229 160,951

EXPENDITURE ON
Charitable activities
Charitable 182,636 3,050 185,686 124,860

NET INCOME/(EXPENDITURE) 34,593 (3,050 ) 31,543 36,091


RECONCILIATION OF FUNDS
Total funds brought forward 69,778 3,050 72,828 36,737

TOTAL FUNDS CARRIED FORWARD 104,371 - 104,371 72,828

COUNSELLING & FAMILY MEDIATION -
WESTERN ISLES (REGISTERED NUMBER: SC228815)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 7 4,647 - 4,647 5,274

CURRENT ASSETS
Cash at bank 100,323 - 100,323 68,154

CREDITORS
Amounts falling due within one year 8 (599 ) - (599 ) (600 )

NET CURRENT ASSETS 99,724 - 99,724 67,554

TOTAL ASSETS LESS CURRENT
LIABILITIES

104,371

-

104,371

72,828

NET ASSETS 104,371 - 104,371 72,828
FUNDS 9
Unrestricted funds 104,371 69,778
Restricted funds - 3,050
TOTAL FUNDS 104,371 72,828

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.


COUNSELLING & FAMILY MEDIATION -
WESTERN ISLES (REGISTERED NUMBER: SC228815)

Balance Sheet - continued
31 March 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 15 June 2023 and were signed on its behalf by:





C M Stewart - Trustee

COUNSELLING & FAMILY MEDIATION -
WESTERN ISLES

Notes to the Financial Statements
for the Year Ended 31 March 2023

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.

Financial reporting standard 102 - reduced disclosure exemptions
The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

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.


Furniture - 20% depreciation on cost
Computer equipment - 25% depreciation on cost

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.


COUNSELLING & FAMILY MEDIATION -
WESTERN ISLES

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. DONATIONS AND LEGACIES
31.3.23 31.3.22
£    £   
Donations 945 3,499
Grants 210,669 138,667
211,614 142,166

Grants received, included in the above, are as follows:

31.3.23 31.3.22
£    £   
Comhairle nan Eilean Siar - 39,565
Scottish Government CYPFIEF and ALEC Fund Grant 42,399 40,380
Community Health & Social Care Partnership 5,500 2,750
NHS YP Counselling 6,000 6,000
Comhairle nan Eilean Siar - YP Counselling 78,700 40,972
Comhairle nan Eilean Siar - School Counselling 70,000 -
National Lottery Community Fund - 9,000
Other small grants 70 -
Cnes New Counsellor Training (Southern Isles) 8,000 -
210,669 138,667

3. OTHER TRADING ACTIVITIES
31.3.23 31.3.22
£    £   
Private counselling and sundry income 5,615 1,215
School Counselling - 17,570
5,615 18,785

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.23 31.3.22
£    £   
Depreciation - owned assets 991 1,868
Deficit on disposal of fixed assets 1,414 -


COUNSELLING & FAMILY MEDIATION -
WESTERN ISLES

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.




Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.


6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 133,166 9,000 142,166

Other trading activities 18,785 - 18,785
Total 151,951 9,000 160,951

EXPENDITURE ON
Charitable activities
Charitable 116,524 8,336 124,860

NET INCOME 35,427 664 36,091


RECONCILIATION OF FUNDS
Total funds brought forward 34,351 2,386 36,737

TOTAL FUNDS CARRIED FORWARD 69,778 3,050 72,828


COUNSELLING & FAMILY MEDIATION -
WESTERN ISLES

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. TANGIBLE FIXED ASSETS
Computer
Furniture equipment Totals
£    £    £   
COST
At 1 April 2022 13,654 2,076 15,730
Additions - 1,778 1,778
Disposals (2,621 ) - (2,621 )
At 31 March 2023 11,033 3,854 14,887
DEPRECIATION
At 1 April 2022 8,380 2,076 10,456
Charge for year 991 - 991
Eliminated on disposal (1,207 ) - (1,207 )
At 31 March 2023 8,164 2,076 10,240
NET BOOK VALUE
At 31 March 2023 2,869 1,778 4,647
At 31 March 2022 5,274 - 5,274

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Accrued expenses 599 600

9. MOVEMENT IN FUNDS
Net
movement At
At 1.4.22 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 69,778 34,593 104,371

Restricted funds
Restricted Community Grant Fund







3,050




(3,050




)




-

TOTAL FUNDS 72,828 31,543 104,371

COUNSELLING & FAMILY MEDIATION -
WESTERN ISLES

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

9. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 217,229 (182,636 ) 34,593

Restricted funds
Restricted Community Grant Fund







-




(3,050




)




(3,050




)

TOTAL FUNDS 217,229 (185,686 ) 31,543


Comparatives for movement in funds

Net
movement At
At 1.4.21 in funds 31.3.22
£    £    £   
Unrestricted funds
General fund 34,351 35,427 69,778

Restricted funds
Corra Foundation fund 2,386 (2,386 ) -
Restricted Community Grant Fund







-




3,050




3,050
2,386 664 3,050
TOTAL FUNDS 36,737 36,091 72,828

COUNSELLING & FAMILY MEDIATION -
WESTERN ISLES

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

9. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 151,951 (116,524 ) 35,427

Restricted funds
Corra Foundation fund - (2,386 ) (2,386 )
Restricted Community Grant Fund







9,000




(5,950




)




3,050
9,000 (8,336 ) 664
TOTAL FUNDS 160,951 (124,860 ) 36,091

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.4.21 in funds 31.3.23
£    £    £   
Unrestricted funds
General fund 34,351 70,020 104,371

Restricted funds
Corra Foundation fund 2,386 (2,386 ) -

TOTAL FUNDS 36,737 67,634 104,371

COUNSELLING & FAMILY MEDIATION -
WESTERN ISLES

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

9. 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 Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 369,180 (299,160 ) 70,020

Restricted funds
Corra Foundation fund - (2,386 ) (2,386 )
Restricted Community Grant Fund







9,000




(9,000




)




-
9,000 (11,386 ) (2,386 )
TOTAL FUNDS 378,180 (310,546 ) 67,634

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.