REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Financial Statements for the Year Ended 31 March 2024 |
for |
COUNSELLING & FAMILY MEDIATION - |
WESTERN ISLES |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Financial Statements for the Year Ended 31 March 2024 |
for |
COUNSELLING & FAMILY MEDIATION - |
WESTERN ISLES |
COUNSELLING & FAMILY MEDIATION - |
WESTERN ISLES |
Contents of the Financial Statements |
for the Year Ended 31 March 2024 |
Page |
Report of the Trustees | 1 | to | 3 |
Independent Examiner's Report | 4 |
Statement of Financial Activities | 5 |
Balance Sheet | 6 |
Notes to the Financial Statements | 7 | to | 12 |
COUNSELLING & FAMILY MEDIATION - |
WESTERN ISLES (REGISTERED NUMBER: SC228815) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
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 2024. 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 the Service Manager 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 |
Our Service Manager, Christine gave notice of her intention to retire at the end of March in the autumn, thereby giving time to recruit and ensure a smooth transition for her successor. |
Christian Homer, who has worked for the organisation for a number of years will take over from Christine from the beginning of April 2024. In the months leading up to Christine's retirement Christian has shadowed Christine's work in order to familiarise himself with all aspects of the Service Manager's remit and responsibilities. |
It is almost impossible to find the words to describe the difference Christine has made to the services offered by the organisation to the communities of the Western Isles from the Butt to Barra. Her dedication to the organisation, the counsellors, mediators and the service users goes far above and beyond her job description. |
The Board is extremely proud of the service provided by all our volunteers under the exemplary management of Christine. Her financial prudence has ensured that we are able to provide services to our clients in increasingly difficult financial times. |
The Board recognises that financial constraints will impact service deliverability in the medium to long term but will strive to ensure that procedures and protocols are all in line with national standards and requirements. It is imperative that training and supervision of our volunteers continues to be of the highest standard possible. |
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. |
COUNSELLING & FAMILY MEDIATION - |
WESTERN ISLES (REGISTERED NUMBER: SC228815) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
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. |
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 |
Registered Charity number |
Registered office |
Trustees |
Company Secretary |
Independent Examiner |
Mann Judd Gordon Ltd |
Chartered Accountants |
26 Lewis Street |
Stornoway |
Isle of Lewis |
HS1 2JF |
COUNSELLING & FAMILY MEDIATION - |
WESTERN ISLES (REGISTERED NUMBER: SC228815) |
Report of the Trustees |
for the Year Ended 31 March 2024 |
Approved by order of the board of trustees on |
Independent Examiner's Report to the Trustees of |
Counselling & Family Mediation - |
Western Isles |
I report on the accounts for the year ended 31 March 2024 set out on pages five to twelve. |
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 |
11 June 2024 |
COUNSELLING & FAMILY MEDIATION - |
WESTERN ISLES |
Statement of Financial Activities |
for the Year Ended 31 March 2024 |
31.3.24 | 31.3.23 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies | 2 |
Other trading activities | 3 |
Total |
EXPENDITURE ON |
Charitable activities |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 104,371 |
COUNSELLING & FAMILY MEDIATION - |
WESTERN ISLES (REGISTERED NUMBER: SC228815) |
Balance Sheet |
31 March 2024 |
31.3.24 | 31.3.23 |
Unrestricted | Restricted | Total | Total |
fund | funds | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 7 |
CURRENT ASSETS |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 8 | ( |
) | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 9 |
Unrestricted funds | 104,371 |
TOTAL FUNDS | 104,371 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 |
COUNSELLING & FAMILY MEDIATION - |
WESTERN ISLES |
Notes to the Financial Statements |
for the Year Ended 31 March 2024 |
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 exemption 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 | - |
Computer equipment | - |
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 2024 |
2. | DONATIONS AND LEGACIES |
31.3.24 | 31.3.23 |
£ | £ |
Donations |
Grants |
Grants received, included in the above, are as follows: |
31.3.24 | 31.3.23 |
£ | £ |
Scottish Government CYPFIEF and ALEC Fund Grant | 42,399 | 42,399 |
CNES - IJB Fund | 5,682 | 5,500 |
NHS YP Counselling | 6,000 | 6,000 |
CNES - YP Out of School counselling WI | 78,700 | 78,700 |
CNES - School Counselling WI | 70,000 | 70,000 |
Other small grants | - | 70 |
CNES - New Counsellor Training (Southern Isles) | 8,000 | 8,000 |
210,781 | 210,669 |
3. | OTHER TRADING ACTIVITIES |
31.3.24 | 31.3.23 |
£ | £ |
Private counselling and sundry income |
4. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
31.3.24 | 31.3.23 |
£ | £ |
Depreciation - owned assets |
Deficit on disposal of fixed assets |
5. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. |
COUNSELLING & FAMILY MEDIATION - |
WESTERN ISLES |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
fund | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Other trading activities |
Total |
EXPENDITURE ON |
Charitable activities |
NET INCOME/(EXPENDITURE) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward | 69,778 | 3,050 |
TOTAL FUNDS CARRIED FORWARD | 104,371 | - | 104,371 |
7. | TANGIBLE FIXED ASSETS |
Computer |
Furniture | equipment | Totals |
£ | £ | £ |
COST |
At 1 April 2023 |
Additions |
At 31 March 2024 |
DEPRECIATION |
At 1 April 2023 |
Charge for year |
At 31 March 2024 |
NET BOOK VALUE |
At 31 March 2024 |
At 31 March 2023 |
COUNSELLING & FAMILY MEDIATION - |
WESTERN ISLES |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.3.24 | 31.3.23 |
£ | £ |
Accrued expenses |
9. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.4.23 | in funds | 31.3.24 |
£ | £ | £ |
Unrestricted funds |
General fund | 104,371 | (4,220 | ) | 100,151 |
TOTAL FUNDS | (4,220 | ) | 100,151 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 217,281 | (221,501 | ) | (4,220 | ) |
TOTAL FUNDS | ( |
) | (4,220 | ) |
Comparatives for 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 2024 |
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 | 217,229 | (182,636 | ) | 34,593 |
Restricted funds |
Restricted Community Grant Fund |
- |
(3,050 |
) |
(3,050 |
) |
TOTAL FUNDS | 217,229 | (185,686 | ) | 31,543 |
A current year 12 months and prior year 12 months combined position is as follows: |
Net |
movement | At |
At 1.4.22 | in funds | 31.3.24 |
£ | £ | £ |
Unrestricted funds |
General fund | 69,778 | 30,373 | 100,151 |
Restricted funds |
Restricted Community Grant Fund |
3,050 |
(3,050 |
) |
- |
TOTAL FUNDS | 72,828 | 27,323 | 100,151 |
COUNSELLING & FAMILY MEDIATION - |
WESTERN ISLES |
Notes to the Financial Statements - continued |
for the Year Ended 31 March 2024 |
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 | 434,510 | (404,137 | ) | 30,373 |
Restricted funds |
Restricted Community Grant Fund |
- |
(3,050 |
) |
(3,050 |
) |
TOTAL FUNDS | 434,510 | (407,187 | ) | 27,323 |
10. | RELATED PARTY DISCLOSURES |