Charity registration number SC027009 (Scotland)
Company registration number SC339990 (Scotland)
INSIGHT COUNSELLING
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
INSIGHT COUNSELLING
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
James Stewart Forsyth
Muriel Anderson
Grace Mclean
Noele McClelland
(Appointed 5 July 2022)
Charity number (Scotland)
SC027009
Company number
SC339990
Registered office
Number Ten
10 Constitution Road
Dundee
DD1 1LL
Independent examiner
Findlays
Chartered Accountants
11 Dudhope Terrace
Dundee
DD3 6TS
Bankers
Bank of Scotland
PO Box 23581
Edinburgh
EH1 1WH
INSIGHT COUNSELLING
CONTENTS
Page
Trustees report
1 - 4
Independent examiner's report
5
Statement of financial activities
6 - 7
Balance sheet
8 - 9
Notes to the financial statements
10 - 18
INSIGHT COUNSELLING
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 1 -

The Trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's [governing document], the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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)".

 

 

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

The charity's objectives, or 'objects' as stated in its constitution are:

 

- To advance health by alleviating the emotional distress of clients suffering from a variety of mental health issues, such as depression, anxiety and stress

 

- To save lives by offering hope to those clients who indicate suicidal intent.

 

-To promote equality and social inclusion by offering a service free at the point of need.

 

-To deliver a high standard of counselling within ethical boundaries, demonstrating compassion, and seeking to bring hope, comfort and encouragement to all clients.

Insight seeks to meet these objectives by providing a professional counselling service to people throughout Tayside, provided by trained counsellors who have recognised qualifications, and who are managed by the Service Manager. To this end, the Board of Management will faciliatate the work of the counsellors, provide premises, and all the necessary salaried staff, and publicise the Service, using such means as it shall from time to time decide.

Accommodation and Facilities

 

In April 2022, the decision was made to reallocate Admin hours, changing from being open until 4pm on both a Wednesday & Friday, to Wednesday 9am-5pm and Friday 9am-3pm. This helps meet client demand and availability for appointments.

 

Downsized in July 2022 by giving up one room within DVVA. At this point, not many face-to-face (F2F) appointments were taking place from DVVA however, this had picked up again by October 2022, so an alternative room, nearer the others we rented, was taken up. There was unfortunately some damage to one of our rooms in December 2022 due to inclement weather. The repairs were covered by DVVA and they provided alternative accommodation during the repair period.

It has proved to be challenging to persuade counsellors to return to working F2F. However, we were able to offer F2F appointments in Dundee (DVVA and Craigie High School) Arbroath (Infirmary and Abbey Health Centre) and Montrose (Links Health Centre). Student counsellors continue to work from DVVA.

The Trustees have paid due regard to guidance issued by OSCR in deciding what activities the charitable company should undertake.

Going Concern

 

The next financial period will be challenging with major changes to the delivery of our service. The Board, however, are confident that the staff and counsellors will rise to the challenge and Insight Counselling will continue to provide a professional service to our clients in Dundee and Angus.

INSIGHT COUNSELLING
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 2 -
Achievements and performance

Our core funding from the NHS was received in quarterly increments throughout the financial year, with quarterly monitoring forms provided to funders. The funding application was submitted twice, initially for Q1 with Q2-4 submitted at a later date, as per the request of the funders.

Due to increases in the severity of referrals received, it was decided to decrease the amount of student placements this year. 2 students were inducted this year, one in December 2022 and the other in March 2023.

AABBS counselling has continued throughout the year, receiving around 20 referrals a year. The attendance rate since moving to remote working has also increased with this particular client group, following the trend. There was much discussion regarding the restructuring of the SLA throughout the year.

The Douglas Youth Counselling & Wellbeing Service (DYCWS) work continued throughout the year, with counsellors working from Craigie High School, Douglas Community Centre, DVVA and remotely. The funding for this project has ceased and the remaining funds are being run down. There has been a notable decrease in the amount of children and young people referring which has been attributed to the provision of counselling in schools by the Government.

 

CPD was provided for counsellors, at a subsidised cost, in June and July 2022, on LGBTQ+ Awareness, facilitated by Aileen McCormack.

Text reminders for appointments were implemented in January 2023. This has helped with attendance, and cancellation notice.

Review of Activities

1562 referrals were received during this period, an increase of 388 from the previous year.

Insight remains a hybrid service, continuing to offer both in-person and virtual sessions to clients.

Staff

In April 2022, Fran Marquis resigned from the board. Noele McClelland was welcomed to the board at this time. Sally Kinnear resigned from the board in May 2022.

In August, Louise Coyne joined the Admin Team in preparation for Kate Downs’ retirement. However, due to family commitments, she left in November. Kate returned on an ad-hoc basis to help with cover until Robbie Borthwick joined the Admin Team in February 2023.

 

We continue to recruit qualified counsellors, with numbers sitting around 20. We also have around 5 student counsellors on board.

Financial review

The Board of Management has established a policy whereby the unrestricted funds ("the free reserves") held by the charity should amount to 6 months of the resources expended, which equates to £100,232 in general funds. At 31 March 2023, free reserves amounted to £104,329 (2022 - £72,943).

The Trustees have assessed the major risks to which the Company is exposed, in particular those related to the operations and finances of the Company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Structure, governance and management

Insight Counselling is registered as a charitable company limited by guarantee incorporated on 22 March 2008. Its Memorandum and Articles of Association (i.e. its constitution) are posted on it website www.insightcanhelp.co.uk, where they can be viewed and downloaded.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

James Stewart Forsyth
Muriel Anderson
INSIGHT COUNSELLING
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 3 -
Sally Elizabeth Kinnear
(Resigned 5 July 2022)
Frances Marquis
(Resigned 5 July 2022)
Grace Mclean
Noele McClelland
(Appointed 5 July 2022)

Professional decisions relating to the counselling service provided are taken by the Clinical Manager, and adhere to the conditions of the code of ethics of the British Association for Counselling and Psychotherapy. These decisions are brought to the Board of Management for comment and discussion, particularly when there are financial implications. The Board of Management decides on all matters affecting the funds of the Service, used in pursuance of its objectives.

 

All the counsellors are trained or are on student placement as part of a training course. New counsellors are put through a local induction by the Clinical & Office Managers, sign a contract, and serve a probationary period for six months.

 

Receptionists are given an induction course by the Office Manager and fellow Administrators. Refresher training is given as required.

 

The governance of the service is the responsibility of the Board of Management. The day-to-day management of the service is the responsibility of the Clinical and Office Managers.

 

A third of the non-executive board members (those longest in post at the time) stand down at the AGM and are eligible for re-election.

 

Members of the Board of Management are selected from persons whose knowledge and experience are appropriate to the objectives of Insight Counselling. Board Members are inducted on appointment and receive training in the roles and responsibilities of their position. Legal training is also provided.

 

The current development plan recommends the development of an induction package for new Board members.

Members of the Board of Management are selected from persons whose knowledge and experience are appropriate to the objectives of Insight Counselling. Board Members are inducted on appointment and receive training in the roles and responsibilities of their position. Legal training is also provided.

 

The current development plan recommends the development of an induction package for new Board members.

INSIGHT COUNSELLING
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 4 -

The Trustees report was approved by the Board of Trustees.

James Stewart Forsyth
Trustee
Dated: 21 November 2023
INSIGHT COUNSELLING
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF INSIGHT COUNSELLING
- 5 -

I report on the financial statements of the charitable company for the year ended 31 March 2023, which are set out on pages 6 to 18.

Respective responsibilities of Trustees and examiner

The charitable company’s Trustees, who are also the directors of Insight Counselling for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements 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 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

This report is made solely to the company's Trustees, as a body, in accordance with regulation 11 of the Charities Accounts (Scotland) Regulations 2006. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.
Lesley Campbell, CA
Findlays
Chartered Accountants
11 Dudhope Terrace
Dundee
DD3 6TS
Dated: 21 November 2023
INSIGHT COUNSELLING
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 6 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2023
2023
2023
2022
Notes
£
£
£
£
Income and endowments from:
Donations and legacies
3
228,837
3,349
232,186
214,979
Other trading activities
4
2,840
-
2,840
1,370

Investments

5
173
-
173
13
Other income
6
-
-
-
137
Total income
231,850
3,349
235,199
216,499
Expenditure on:
Charitable activities
7
200,464
4,516
204,980
193,851
Net income/(expenditure) for the year/
Net movement in funds
31,386
(1,167)
30,219
22,648
Fund balances at 1 April 2022
72,943
17,568
90,511
67,863
Fund balances at 31 March 2023
104,329
16,401
120,730
90,511

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
The notes set out on pages 10 - 18 form part of these financial statements
INSIGHT COUNSELLING
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 7 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2022
2022
2022
Notes
£
£
£
Income and endowments from:
Donations and legacies
3
194,041
20,938
214,979
Other trading activities
4
1,370
-
1,370

Investments

5
13
-
13
Other income
6
137
-
137
Total income
195,561
20,938
216,499
Expenditure on:
Charitable activities
7
171,326
22,525
193,851
Net income/(expenditure) for the year/
Net movement in funds
24,235
(1,587)
22,648
Fund balances at 1 April 2021
48,708
19,155
67,863
Fund balances at 31 March 2022
72,943
17,568
90,511

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
INSIGHT COUNSELLING
BALANCE SHEET
AS AT
31 MARCH 2023
31 March 2023
- 8 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
12
3,247
4,941
Current assets
Debtors
13
3,279
-
Cash at bank and in hand
144,833
116,016
148,112
116,016
Creditors: amounts falling due within one year
14
(30,629)
(30,446)
Net current assets
117,483
85,570
Total assets less current liabilities
120,730
90,511
Income funds
Restricted funds
15
16,401
17,568
Unrestricted funds
104,329
72,943
120,730
90,511
INSIGHT COUNSELLING
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2023
31 March 2023
- 9 -

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the Trustees on 21 November 2023
Muriel Anderson
Trustee
Company Registration No. SC339990
The notes set out on pages 10 - 18 form part of these financial statements
INSIGHT COUNSELLING
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 10 -
1
Accounting policies
Charity information

Insight Counselling is a private company limited by guarantee incorporated in Scotland. The registered office is Number Ten, 10 Constitution Road, Dundee, DD1 1LL.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charitable company's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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)". The charitable company is a Public Benefit Entity as defined by FRS 102.

 

The charitable company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

INSIGHT COUNSELLING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 11 -

Income tax recoverable is in relation to investment income is recognised at the time the investment income is receivable.

 

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of service.

 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Equipment
10% Straight line
Computers
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

INSIGHT COUNSELLING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 12 -
1.9
Financial instruments

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

2
Critical accounting estimates and judgements

In the application of the charitable company’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Allocation of overheads

Staff wages and other overhead costs are apportioned over the projects on a percentage basis based on staff time

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Donations and gifts
228,837
3,349
232,186
194,041
20,938
214,979
INSIGHT COUNSELLING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
(Continued)
- 13 -
Donations and gifts
Clients and other donations < £1,000
3,837
-
3,837
4,041
-
4,041
Stables Trust
5,000
-
5,000
10,000
-
10,000
NHS
200,000
-
200,000
160,000
-
160,000
Northwood Trust
20,000
-
20,000
20,000
-
20,000
Angus PBS
-
-
-
-
10,078
10,078
Angus Council
-
3,349
3,349
-
-
-
DVVA Test
-
-
-
-
7,360
7,360
Other
-
-
-
-
3,500
3,500
228,837
3,349
232,186
194,041
20,938
214,979
4
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Fundraising events
2,840
1,370
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£

Interest receivable

173
13
INSIGHT COUNSELLING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 14 -
6
Other income
Total
Unrestricted
funds
2023
2022
£
£

Gift Aid

-
137
7
Expenditure on charitable activities
Heading #ac982
Heading #ac982
2023
2022
£
£
Direct costs
Staff costs
93,452
86,249

Staff and volunteer expenses

1,796
1,181

Rent and water rates

18,785
21,414

Cleaning

165
1,354

Computer services

2,960
10,484

Insurance

3,076
2,948

Miscellaneous

534
200

Fundraising costs

324
234

Service costs

268
52

Professional fees

1,407
1,935

Counsellors' fees

67,924
57,646

Telephone

3,874
2,791

Office expenses

4,639
4,055

Car park

761
187
199,965
190,730
Share of support and governance costs (see note 8)
Governance
5,015
3,121
204,980
193,851
Analysis by fund
Unrestricted funds
200,464
171,326
Restricted funds
4,516
22,525
204,980
193,851
INSIGHT COUNSELLING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 15 -
8
Support costs allocated to activities
Total
Total
2023
2022
£
£
Governance
5,015
3,121
2023
2022
Governance costs comprise:
£
£
Depreciation
1,694
141
Accountancy
3,321
2,980
5,015
3,121

Included in accountancy costs are independent examinations fees in the year of £2,400 ( 2022 - £2,140)

9
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charitable company during the year.
10
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
5
5
Employment costs
2023
2022
£
£
Wages and salaries
90,030
82,446
Social security costs
2,077
2,528
Other pension costs
1,345
1,275
93,452
86,249

No employee received remuneration amounting to more than £60,000 in either year.

There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

The Board of Directors are considered to be the Key Management of the organisation.

INSIGHT COUNSELLING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 16 -
11
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12
Tangible fixed assets
Equipment
Computers
Total
£
£
£
Cost
At 1 April 2022
7,196
5,082
12,278
At 31 March 2023
7,196
5,082
12,278
Depreciation and impairment
At 1 April 2022
7,196
141
7,337
Depreciation charged in the year
-
1,694
1,694
At 31 March 2023
7,196
1,835
9,031
Carrying amount
At 31 March 2023
-
3,247
3,247
At 31 March 2022
-
4,941
4,941
13
Debtors
2023
2022
Amounts falling due within one year:
£
£
Other debtors
3,279
-
14
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
6,777
5,432
Other creditors
250
2,912
Accruals and deferred income
23,602
22,102
30,629
30,446
INSIGHT COUNSELLING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 17 -
15
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2022
Incoming resources
Resources expended
At 31 March 2023
£
£
£
£
Big Lottery
14,165
-
-
14,165
Angus Council AABBS
-
3,349
(3,349)
-
Community Recovery Fund
3,403
-
(1,167)
2,236
17,568
3,349
(4,516)
16,401
Previous year:
At 1 April 2021
Incoming resources
Resources expended
At 31 March 2022
£
£
£
£
Big Lottery
14,165
-
-
14,165
Angus PBS
631
10,078
(10,709)
-
DVVA
-
7,360
(7,360)
-
Isolation & Wellbeing
3,259
-
(3,259)
-
Rotary
1,100
-
(1,100)
-
Community Recovery Fund
-
3,500
(97)
3,403
19,155
20,938
(22,525)
17,568

Purpose of restricted funds:

 

The Big Lottery Douglas YP Wellbeing was granted to provide a 3 year community based youth counselling and well being peer education programme for young people.

 

The Angus PBS grant was granted to provide counselling to adults bereaved by suicide.

 

The DVVA was granted to cover admin staff costs

 

The Corra Foundation grant was initially granted to fund counselors Lochee Drop In and then used to fund counselors.

 

The Isolation and Wellbeing was granted to help train staff and work on the website.

 

The Rotary grant was granted to use on the website.

 

The Community Recovery Fund was granted for toolboxes to give to clients waiting on face to face appointments.

INSIGHT COUNSELLING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 18 -
16
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2022
Incoming resources
Resources expended
At 31 March 2023
£
£
£
£
General funds
72,943
231,850
(200,464)
104,329
Previous year:
At 1 April 2021
Incoming resources
Resources expended
At 31 March 2022
£
£
£
£
General funds
48,708
195,561
(171,326)
72,943
17
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
Fund balances at 31 March 2023 are represented by:
Tangible assets
1,011
2,236
3,247
Current assets/(liabilities)
103,318
14,165
117,483
104,329
16,401
120,730
Unrestricted
Restricted
Total
funds
funds
2022
2022
2022
£
£
£
Fund balances at 31 March 2022 are represented by:
Tangible assets
1,538
3,403
4,941
Current assets/(liabilities)
71,405
14,165
85,570
72,943
17,568
90,511
18
Pension Commitments

The charity operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £1,345 (2022 - £1,275)

19
Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

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