REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements |
For The Period 31st July 2022 to 31st December 2023 |
for |
NO EXCEPTIONS(COUNSELLING AND |
PSYCHOTHERAPY SERVICES) |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements |
For The Period 31st July 2022 to 31st December 2023 |
for |
NO EXCEPTIONS(COUNSELLING AND |
PSYCHOTHERAPY SERVICES) |
NO EXCEPTIONS(COUNSELLING AND |
PSYCHOTHERAPY SERVICES) |
Contents of the Financial Statements |
For The Period 31st July 2022 to 31st December 2023 |
Page |
Report of the Trustees | 1 | to | 2 |
Independent Examiner's Report | 3 |
Statement of Financial Activities | 4 |
Balance Sheet | 5 |
Notes to the Financial Statements | 6 | to | 9 |
NO EXCEPTIONS(COUNSELLING AND |
PSYCHOTHERAPY SERVICES) (REGISTERED NUMBER: SC402791) |
Report of the Trustees |
For The Period 31st July 2022 to 31st December 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 period 31st July 2022 to 31st December 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 aims and objectives of No Exceptions (Counselling and Psychotherapy Services) are the advancement of health, the saving of lives and the relief of those in need and will include: |
* The relief of mental illness or suffering through early therapeutic intervention. |
* The reduction of the risk of suicide due to unaddressed mental health issues. |
* The relief of those in need by way of an equal opportunities service free at point of access. |
Significant activities |
During the extended period ended 31st December 2023 the charity continued to offer free services to its clients. |
Achievement and performance |
Charitable activities |
We will help anyone who would benefit from a counselling/psychotherapy service within the geographical area of responsibility - the Scottish Highlands. |
No charge will be made for the service but as a charity we are pleased to accept donations which will further support the work we do. |
Specific groups that may regularly experience discrimination will be targeted in order that they may benefit from this new and innovative service. Clients of the company's services will include: |
Men |
Women |
Children |
Gay, lesbian and bi-sexuals |
Transgenders/intersex |
Cross-dressers |
Financial review |
Reserves policy |
The total reserves now stand at £3,636 (2022 - £63,076), all of which are unrestricted funds. |
Structure, governance and management |
Governing document |
No Exceptions (Counselling and Psychotherapy Services) is a company limited by guarantee and a registered charity governed by its memorandum and articles of association. |
Recruitment and appointment of new trustees |
No Exceptions operates under a management committee structure, with office bearers being proposed and elected by the membership which meets six times a year. |
Reference and administrative details |
Registered Company number |
Registered Charity number |
NO EXCEPTIONS(COUNSELLING AND |
PSYCHOTHERAPY SERVICES) (REGISTERED NUMBER: SC402791) |
Report of the Trustees |
For The Period 31st July 2022 to 31st December 2023 |
Registered office |
Trustees |
Independent Examiner |
Lorna Drummond FCCA |
Goldwells |
15-17 High Street |
Kingussie |
Inverness-Shire |
PH21 1HS |
Approved by order of the board of trustees on |
Independent Examiner's Report to the Trustees of |
No Exceptions(Counselling and |
Psychotherapy Services) |
I report on the accounts for the period 31st July 2022 to 31st December 2023 set out on pages four to nine. |
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. |
Lorna Drummond FCCA |
Goldwells |
15-17 High Street |
Kingussie |
Inverness-Shire |
PH21 1HS |
8th April 2024 |
NO EXCEPTIONS(COUNSELLING AND |
PSYCHOTHERAPY SERVICES) |
Statement of Financial Activities |
For The Period 31st July 2022 to 31st December 2023 |
Period |
31.7.22 |
to | Year ended |
31.12.23 | 30.7.22 |
Unrestricted | Total |
fund | funds |
Notes | £ | £ |
Expenditure on |
Charitable activities |
Counselling and psychotherapy services | 56,254 | 30,291 |
Support services | 3,186 | 995 |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
Reconciliation of funds |
Total funds brought forward |
Total funds carried forward | 63,076 |
NO EXCEPTIONS(COUNSELLING AND |
PSYCHOTHERAPY SERVICES) (REGISTERED NUMBER: SC402791) |
Balance Sheet |
31st December 2023 |
2023 | 2022 |
Unrestricted | Total |
fund | funds |
Notes | £ | £ |
Current assets |
Cash at bank |
Creditors |
Amounts falling due within one year | 5 | ( |
) | ( |
) |
Net current assets |
Total assets less current liabilities |
NET ASSETS |
Funds | 6 |
Unrestricted funds | 63,076 |
Total funds | 63,076 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st December 2023. |
The members have not required the company to obtain an audit of its financial statements for the period ended 31st December 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. |
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 |
NO EXCEPTIONS(COUNSELLING AND |
PSYCHOTHERAPY SERVICES) |
Notes to the Financial Statements |
For The Period 31st July 2022 to 31st December 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. |
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. |
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. | Trustees' remuneration and benefits |
Kim Haywood received a net salary of £29,550.28 over the extended period to 31st December 2023 (2022 - £20,008.75 - 12 month period). |
Trustees' expenses |
There were no trustees' expenses paid for the period ended 31st December 2023 nor for the year ended 30th July 2022. |
NO EXCEPTIONS(COUNSELLING AND |
PSYCHOTHERAPY SERVICES) |
Notes to the Financial Statements - continued |
For The Period 31st July 2022 to 31st December 2023 |
3. | Staff costs |
The average monthly number of employees during the period was as follows: |
Period |
31.7.22 |
to | Year ended |
31.12.23 | 30.7.22 |
Management |
4. | Comparatives for the statement of financial activities |
Unrestricted |
fund |
£ |
Expenditure on |
Charitable activities |
Counselling and psychotherapy services | 30,291 |
Support services | 995 |
Total |
NET INCOME/(EXPENDITURE) | ( |
) |
Reconciliation of funds |
Total funds brought forward |
Total funds carried forward | 63,076 |
5. | Creditors: amounts falling due within one year |
2023 | 2022 |
£ | £ |
Trade creditors |
Accrued expenses |
NO EXCEPTIONS(COUNSELLING AND |
PSYCHOTHERAPY SERVICES) |
Notes to the Financial Statements - continued |
For The Period 31st July 2022 to 31st December 2023 |
6. | Movement in funds |
Net |
At | movement | At |
31.7.22 | in funds | 31.12.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 63,076 | (59,440 | ) | 3,636 |
TOTAL FUNDS | (59,440 | ) | 3,636 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | - | (59,440 | ) | (59,440 | ) |
TOTAL FUNDS | ( |
) | (59,440 | ) |
Comparatives for movement in funds |
Net |
At | movement | At |
31.7.21 | in funds | 30.7.22 |
£ | £ | £ |
Unrestricted funds |
General fund | 94,362 | (31,286 | ) | 63,076 |
TOTAL FUNDS | 94,362 | (31,286 | ) | 63,076 |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | - | (31,286 | ) | (31,286 | ) |
TOTAL FUNDS | - | (31,286 | ) | (31,286 | ) |
NO EXCEPTIONS(COUNSELLING AND |
PSYCHOTHERAPY SERVICES) |
Notes to the Financial Statements - continued |
For The Period 31st July 2022 to 31st December 2023 |
7. | Related party disclosures |