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REGISTERED COMPANY NUMBER: 01782119 (England and Wales)
REGISTERED CHARITY NUMBER: 289520














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

Highgate Counselling Centre

Highgate Counselling Centre






Contents of the Financial Statements
for the Year Ended 31 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 11

Highgate Counselling Centre (Registered number: 01782119)

Report of the Trustees
for the Year Ended 31 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 year ended 31 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
Review of Activities and Future Plans for Counselling Centre
The 2023 focus for HCC has centred on developing the administrative support and communications within the organisation.

A full team of administrators, supported by receptionists have worked together to develop supportive and sustainable systems and procedures. This has vastly improved the operational efficiency, which has in turn offered HCC members and clients at the centre better support and communication across the organisation.

These developments have meant some expenditure on personnel and equipment. Further minor, but ongoing expenditure has also been made on conservative, thoughtfully placed advertising throughout the year. This has ensured we are communicating our presence, particularly to three local boroughs. Promotional materials have also been developed in keeping with the current branding. This small amount of communication appears to have had a striking impact on enquiries.

We have further developed our use of finance software within the organisation. This has enabled us to streamline the client payment system. This has meant we can offer a more accessible service to our clients, an improved process for counsellors and administrators, in addition to clearer transparency for the Board.

Communications within the organisation have also been further addressed and developed in 2023. Contacts have been fully digitalised. This has enabled easy communications across the whole organisation and within discrete groups, with clear access for all management and all administrative staff. Other developments have included regular news emails, monthly and bimonthly meetings and an organisation bimonthly newsletter. Communications have also been further supported by two social events in the summer and winter periods. The aim for these has been to enhance a sense of identity and belonging amongst staff and trainees and encourage a supportive network for members.

Advertising, targeted development of the Open Day and detailed attention to the application process, appears to have led to the recruitment of full cohorts in all three training intakes for 2023. The interest for all three courses was higher than the final intake. Fees for training were increased marginally. This was to account for general increase in running costs and to account for the shortfall of trainees in 2022. Fees were still comfortably within a competitive range with similar trainings to ensure we reach as broader demographic of applicants as possible. Plans have also been put into action to extend the Certificate training to compete with courses offering increased contact hours, required by some further training providers. This will ensure that for the 2024 intake, we remain a strong competitor in the field of training provision.

Significant activities
Contributions for counselling remain on a sliding scale based on what is affordable to each client in relation to income. The increments for each stage of the sliding scale have not increased and there are no plans for this to occur. It has however been noted there appears to be an increasing demand for lowest contribution increment. In December 2023 the approximated average cost of a session stood at £49 and the average client contribution being paid was £36.

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.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
01782119 (England and Wales)

Registered Charity number
289520

Registered office
58a Highgate High Street
London
N6 5HX


Highgate Counselling Centre (Registered number: 01782119)

Report of the Trustees
for the Year Ended 31 December 2023

Trustees
N Cobill Barrister (resigned 23.2.23)
Ms S Fawcett Director
Ms H E Finch Group Analytic Psychotherapist
Dr B Friedmann General Medical Practitoner
N A Nicolaides Director
S W Radford Director
Dr J M Seargeant Psychiatrist
Ms V Wilkinson Counsellor

Mr N Cobil, who resigned during the year, was re-appointed on 10/10/2024

Company Secretary
Ms L J Newens

Independent Examiner
Vasilis Vasiliou FCCA
Venture Accountancy & Tax Ltd
52 Bluebridge Road
Brookmans Park
Hatfield
Hertfordshire
AL9 7SA

Bankers
CAF Bank Limited
PO Box 289
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 18 October 2024 and signed on its behalf by:





S W Radford - Trustee

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 2023.

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

18 October 2024

Highgate Counselling Centre

Statement of Financial Activities
for the Year Ended 31 December 2023

31.12.23 31.12.22
Unrestricted Restricted Total Total
funds fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,423 - 1,423 2

Other trading activities 2 367,064 - 367,064 327,679
Investment income 3 2,113 - 2,113 1,871
Total 370,600 - 370,600 329,552

EXPENDITURE ON
Raising funds 25,497 - 25,497 -


Other 319,470 - 319,470 304,943
Total 344,967 - 344,967 304,943

Net gains/(losses) on investments 722 - 722 (2,592 )

NET INCOME 26,355 - 26,355 22,017
Transfers between funds 14 (1,075 ) 1,075 - -
Net movement in funds 25,280 1,075 26,355 22,017

RECONCILIATION OF FUNDS
Total funds brought forward 172,396 - 172,396 150,379

TOTAL FUNDS CARRIED FORWARD 197,676 1,075 198,751 172,396

Highgate Counselling Centre (Registered number: 01782119)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Unrestricted Restricted Total Total
funds fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 8 49,334 - 49,334 54,427

CURRENT ASSETS
Debtors 9 162,788 - 162,788 31,300
Investments 10 45,614 - 45,614 45,407
Cash at bank 124,577 1,075 125,652 121,146
332,979 1,075 334,054 197,853

CREDITORS
Amounts falling due within one year 11 (167,420 ) - (167,420 ) (54,760 )

NET CURRENT ASSETS 165,559 1,075 166,634 143,093

TOTAL ASSETS LESS CURRENT LIABILITIES 214,893 1,075 215,968 197,520

CREDITORS
Amounts falling due after more than one year 12 (17,217 ) - (17,217 ) (25,124 )

NET ASSETS 197,676 1,075 198,751 172,396
FUNDS 14
Unrestricted funds 197,676 172,396
Restricted funds 1,075 -
TOTAL FUNDS 198,751 172,396

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


The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 18 October 2024 and were signed on its behalf by:





S W Radford - Trustee

Highgate Counselling Centre

Notes to the Financial Statements
for the Year Ended 31 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.

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.


Short leasehold - in accordance with the property
Plant and machinery - 25% on cost
Computer equipment - 25% 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.

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
31.12.23 31.12.22
£    £   
Other income 195 -
Client contributions 119,235 117,438
Training course fees 247,634 210,241
367,064 327,679


Highgate Counselling Centre

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

3. INVESTMENT INCOME
31.12.23 31.12.22
£    £   
Dividends 1,168 1,563
Deposit account interest 945 308
2,113 1,871

4. NET INCOME/(EXPENDITURE)

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

31.12.23 31.12.22
£    £   
Depreciation - owned assets 5,560 5,443

5. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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


6. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.12.23 31.12.22
Employees 7 5

No employees received emoluments in excess of £60,000.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 - 2

Other trading activities 327,679 - 327,679
Investment income 1,871 - 1,871
Total 329,552 - 329,552

EXPENDITURE ON


Other 304,943 - 304,943

Net gains/(losses) on investments (2,592 ) - (2,592 )

NET INCOME 22,017 - 22,017


RECONCILIATION OF FUNDS
Total funds brought forward 150,379 - 150,379

Highgate Counselling Centre

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

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds fund funds
£    £    £   

TOTAL FUNDS CARRIED FORWARD 172,396 - 172,396

8. TANGIBLE FIXED ASSETS
Short Plant and Computer
leasehold machinery equipment Totals
£    £    £    £   
COST
At 1 January 2023 81,641 1,367 7,706 90,714
Additions - 467 - 467
At 31 December 2023 81,641 1,834 7,706 91,181
DEPRECIATION
At 1 January 2023 27,214 1,367 7,706 36,287
Charge for year 5,443 117 - 5,560
At 31 December 2023 32,657 1,484 7,706 41,847
NET BOOK VALUE
At 31 December 2023 48,984 350 - 49,334
At 31 December 2022 54,427 - - 54,427

9. DEBTORS
31.12.23 31.12.22
£    £   
Amounts falling due within one year:
Trade debtors 134,788 5,050
Prepayments 10,500 8,750
145,288 13,800
Amounts falling due after more than one year:
Other debtors 17,500 17,500

Aggregate amounts 162,788 31,300

10. CURRENT ASSET INVESTMENTS
31.12.23 31.12.22
£    £   
Other 45,614 45,407


Highgate Counselling Centre

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

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans and overdrafts (see note 13) 8,982 9,877
Trade creditors 19,996 18,271
Social security and other taxes 437 312
Restricted income funds 1,075 -
Deferred income 134,070 23,440
Accrued expenses 2,860 2,860
167,420 54,760

12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.12.23 31.12.22
£    £   
Bank loans (see note 13) 17,217 25,124

13. LOANS

An analysis of the maturity of loans is given below:

31.12.23 31.12.22
£    £   
Amounts falling due within one year on demand:
Bank overdrafts 1,075 -
Bank loans 7,907 9,877
8,982 9,877
Amounts falling between one and two years:
Bank loans - 1-2 years 10,127 10,127
Amounts falling due between two and five years:
Bank loans - 2-5 years 7,090 14,997

14. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.1.23 in funds funds 31.12.23
£    £    £    £   
Unrestricted funds
General funds 172,396 26,355 (1,075 ) 197,676

Restricted funds
Restricted Funds - - 1,075 1,075

TOTAL FUNDS 172,396 26,355 - 198,751

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 370,600 (344,967 ) 722 26,355

TOTAL FUNDS 370,600 (344,967 ) 722 26,355


Highgate Counselling Centre

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

14. MOVEMENT IN FUNDS - continued

Comparatives for 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 150,379 22,017 172,396

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 329,552 (304,943 ) (2,592 ) 22,017

TOTAL FUNDS 329,552 (304,943 ) (2,592 ) 22,017

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

Net Transfers
movement between At
At 1.1.22 in funds funds 31.12.23
£    £    £    £   
Unrestricted funds
General funds 150,379 48,372 (1,075 ) 197,676

Restricted funds
Restricted Funds - - 1,075 1,075

TOTAL FUNDS 150,379 48,372 - 198,751

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 700,152 (649,910 ) (1,870 ) 48,372

TOTAL FUNDS 700,152 (649,910 ) (1,870 ) 48,372


Highgate Counselling Centre

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

15. RELATED PARTY DISCLOSURES

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