MERCURE COUNSELLING & TRAINING ALLIANCE CIC

Company limited by guarantee

Company Registration Number:
13758730 (England and Wales)

Unaudited statutory accounts for the year ended 30 November 2024

Period of accounts

Start date: 1 December 2023

End date: 30 November 2024

MERCURE COUNSELLING & TRAINING ALLIANCE CIC

Contents of the Financial Statements

for the Period Ended 30 November 2024

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

MERCURE COUNSELLING & TRAINING ALLIANCE CIC

Directors' report period ended 30 November 2024

The directors present their report with the financial statements of the company for the period ended 30 November 2024

Principal activities of the company

Regulation of health care, education, cultural and other social services, not incl. social security



Directors

The director shown below has held office during the whole of the period from
1 December 2023 to 30 November 2024

Anne Thompson


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
15 May 2025

And signed on behalf of the board by:
Name: Anne Thompson
Status: Director

MERCURE COUNSELLING & TRAINING ALLIANCE CIC

Profit And Loss Account

for the Period Ended 30 November 2024

2024 2023


£

£
Turnover: 43,904 39,830
Cost of sales: ( 8,348 ) ( 8,791 )
Gross profit(or loss): 35,556 31,039
Administrative expenses: ( 30,741 ) ( 31,835 )
Operating profit(or loss): 4,815 (796)
Interest receivable and similar income: 2
Interest payable and similar charges: ( 1 )
Profit(or loss) before tax: 4,817 (797)
Tax: ( 1,030 )
Profit(or loss) for the financial year: 3,787 (797)

MERCURE COUNSELLING & TRAINING ALLIANCE CIC

Balance sheet

As at 30 November 2024

Notes 2024 2023


£

£
Fixed assets
Tangible assets: 3 1,326 2,653
Total fixed assets: 1,326 2,653
Current assets
Debtors: 4 18,612 3,894
Cash at bank and in hand: 6,873 1,688
Total current assets: 25,485 5,582
Creditors: amounts falling due within one year: 5 ( 21,096 ) ( 6,307 )
Net current assets (liabilities): 4,389 (725)
Total assets less current liabilities: 5,715 1,928
Total net assets (liabilities): 5,715 1,928
Members' funds
Profit and loss account: 5,715 1,928
Total members' funds: 5,715 1,928

The notes form part of these financial statements

MERCURE COUNSELLING & TRAINING ALLIANCE CIC

Balance sheet statements

For the year ending 30 November 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 15 May 2025
and signed on behalf of the board by:

Name: Anne Thompson
Status: Director

The notes form part of these financial statements

MERCURE COUNSELLING & TRAINING ALLIANCE CIC

Notes to the Financial Statements

for the Period Ended 30 November 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other sales taxes

    Tangible fixed assets depreciation policy

    Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life Plant and machinery etc - 25% on cost

    Other accounting policies

    Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred Tax Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits Hire Purchase and leasing commitments Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

MERCURE COUNSELLING & TRAINING ALLIANCE CIC

Notes to the Financial Statements

for the Period Ended 30 November 2024

  • 2. Employees

    2024 2023
    Average number of employees during the period 2 3

MERCURE COUNSELLING & TRAINING ALLIANCE CIC

Notes to the Financial Statements

for the Period Ended 30 November 2024

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 December 2023 5,306 5,306
Additions
Disposals
Revaluations
Transfers
At 30 November 2024 5,306 5,306
Depreciation
At 1 December 2023 2,653 2,653
Charge for year 1,327 1,327
On disposals
Other adjustments
At 30 November 2024 3,980 3,980
Net book value
At 30 November 2024 1,326 1,326
At 30 November 2023 2,653 2,653

MERCURE COUNSELLING & TRAINING ALLIANCE CIC

Notes to the Financial Statements

for the Period Ended 30 November 2024

4. Debtors

2024 2023
£ £
Trade debtors 15,548 685
Other debtors 3,064 3,209
Total 18,612 3,894

MERCURE COUNSELLING & TRAINING ALLIANCE CIC

Notes to the Financial Statements

for the Period Ended 30 November 2024

5. Creditors: amounts falling due within one year note

2024 2023
£ £
Trade creditors 20,066 6,307
Taxation and social security 1,030
Total 21,096 6,307

COMMUNITY INTEREST ANNUAL REPORT

MERCURE COUNSELLING & TRAINING ALLIANCE CIC

Company Number: 13758730 (England and Wales)

Year Ending: 30 November 2024

Company activities and impact

Company Activities during this year. Providing education & training services to adults for counselling individuals in the community at diploma level and beyond; and, setting up and offering affordable counselling services by both qualified counsellors and supervised counsellors in training. How we are achieving this. There has been a growing need for support in mental health over the last few years, accelerated and exacerbated by the Covid-19 pandemic. The NHS has consistently reported a growing demand for mental health support from communities and GP practices.

Consultation with stakeholders

The company's stakeholders and consultation The company's stakeholders are our "students" of today, training toward a professional qualification who will be come the counsellors in the community "tomorrow.", together with our net working community of trained counsellors of whom we collaborate. Feedback is received throughout the year from the students as to how the training may be amended, expanded or even changed to meet the needs of today's society and which is discussed at our annual general meeting.

Directors' remuneration

The aggregate amount of emoluments paid to or receivable by directors in respect of qualifying services was £3,000.00 There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director's loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
15 May 2025

And signed on behalf of the board by:
Name: Anne Thompson
Status: Director