REGISTERED COMPANY NUMBER: 04756994 (England and Wales)

REGISTERED CHARITY NUMBER: 1098986

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

TY ELIS COUNSELLING SERVICES

Page

Report of the Trustees

1

to

7

Independent Examiner's Report

8

Statement of Financial Activities

9

Balance Sheet

10

Notes to the Financial Statements

11

to

18

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 2025. 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 purposes of the charity as set out in its governing document.

Our charity's purposes as set out in the objects contained in the company's memorandum of association are to:

1) To provide counselling and therapeutic services to support people with their mental health and emotional wellbeing.

2) To educate and train people in counselling and therapeutic services so that they may assist people with their mental health and emotional wellbeing.

The main activities undertaken in relation to those purposes during the year.

The aims and activities of our charity are also:

1) To provide confidential counselling to individuals whatever their social, economic, religious, ethnic background, age or disability.

2) To bring counselling service provision directly into local valley communities via an outreach programme.

3) To provide a centre of excellence for training students wishing to further a career in counselling and provide research opportunities to further develop understanding of mental health and counselling therapies.

4) To develop a sustainable future, generating income from providing training and counselling services to managers and employees of local businesses, companies and public bodies.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

Our main objectives for the year continued to be the provision of essential, high quality mental health therapy at minimal or no cost to individuals located within the local community and the provision of training in counselling.

We believe that there should be no barrier to receiving support and counselling if an individual is ready to take steps to improve their personal wellbeing.

Our aims fully reflect the purposes that the charity was set up to further. We have set out our values as being Autonomy, Confidentiality, Equality, Excellence and Sustainability.

Our main activities and who we try to help are described below. All our charitable activities focus on the improvement of the mental wellbeing of individuals and are undertaken to further our charitable purposes for the public benefit.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The charity's strategies for achieving its aims and objectives in the future.

The strategies we used to meet these objectives included:

1) Providing counselling services which are reflective of the British Association of Counselling and Psychotherapy (BACP) and the National Counselling and Psychotherapy Society (NCPS), standards and guidelines.

2) Generating income from providing CPD workshop training to counsellors, counselling services and running a Diploma in Therapeutic Practice.

3) To work with GP clusters to support local community/outreach counselling services in valley communities.

How the activities undertaken during the year contributed to the achievement of the aims and objectives.

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those people we are set up to help.

The review also helps us ensure our aims, objectives and activities remained focused on our stated purposes. The trustees consider how planned activities will contribute to the aims and objectives they have set.

Affordability and access to our service is fundamental to our core aims as we endeavour to ensure access to our counselling service is not limited by personal, economic or financial status nor by an individual's physical ability. Our clients are our primary stakeholders and always our first consideration at Ty Elis. They come to us at a very vulnerable time in their lives and our aim is to enable them to recover personal autonomy and decision making.

We endeavour to encourage all within our community to support our activities and to get involved through volunteering opportunities, administrative support or fund-raising activities.

The contribution of volunteers during the year.

"Our Volunteers"

The mainstay of our service remains our volunteers who provide receptionist, clerical, maintenance, gardening, fund raising, counselling, training and social media services to the organisation.

Ty Elis is very keen to get everyone in the community involved in our activities and relies on voluntary help. It is important that we continue to support our volunteers and get their feedback and thoughts on how best to improve our activities.

In the year under review over 2,000 volunteer counsellor hours alone were donated some of which were provided online or on the phone which was provided to enable clients to access support.

These hours were supported by our volunteer receptionists who are in the office even when counselling is not taking place face to face but online or on the phone. This ensures we have telephone cover for new clients wishing to access our services. The counselling service could not operate without the skills and dedication of our volunteer receptionists who also act as chaperones to our counsellors.

Working as a receptionist enables people to develop their life skills and provides a stepping off point for some back into the world of work. We thank you all and especially those who have left us in the year. We have had some new faces in the year joining us for a variety of reasons, some wanting to increase their office skills or to learn about counselling services others because they have had a family link with Ty Elis. But whatever the reason we look to support all our volunteers and new people are all very welcome.

When clients contact our office looking for a counsellor they can be scared, confused and disheartened. It is the voice at the other end of the phone that comforts them and helps them begin the process of making positive change. That voice is from one of our incredible receptionist volunteers. Our wonderful volunteer counsellors continue to support our clients through their personal change process.

ACHIEVEMENTS AND PERFORMANCE

The main areas of charitable activity are the provision of counselling including outreach work and the training of counsellors, but we are also developing our role supporting further community mental wellbeing. These activities and the achievements that flow from our work are described below.

Thank you to all our staff who have continued to increase their skills and complete training, so we are able to support clients online, on the phone, as well as face to face.

Training

An integral part of our service has been that it is has become a major educational resource for the Universities and Colleges training many of the therapists in South Wales, and this is constantly growing, lending to the development of Ty Elis as a Centre of Excellence. We have very strong links with Universities and Colleges. Thanks to Bruce Harris our course lead, our accreditation from The National Counselling and Psychotherapy Society for the diploma will continue.

We have built on the good work undertaken by our administrative team and members of The Hat Group of tutors. Our 2024 cohort of students for our 2-year National Counselling and Psychotherapy Society Accredited Level 5 Diploma in Counselling Studies have all completed their study and most have also completed their 100 hours of practice with us. Our students continue to offer OPT (Online Phone Therapy), to flexibly meet the needs of our clients. We have been oversubscribed for our 2025-26 intake without having to undertake any advertising for the course and have a waiting list for next year's intake.

Current and New Wellbeing Services

The Counselling Services are mainly based at our office in Porthcawl, Hartshorn House in Maesteg, Tondu, Mountain Ash and Swansea University. We provide one to one therapeutic counselling for adults.

In May 2024 we recruited Steven Curry as Business Development and Operations manager, this post was externally funded.

We have received funding from ARC and also the North and East Bridgend GP Clusters, to set up and maintain a counselling service for a group called 'Special Families' based in Maesteg. Members of the group are all families who have a member who has a learning or physical disability.

We are supporting adults and children within these families with a counselling service based in the locality in Maesteg. This saves them travel time and is more convenient as they have carer responsibilities.

Thank you to our clinical supervisors who continue to work with our counsellors online. This has been very successful and will continue as an option for supervision practice at Ty Elis for the future saving travel time and costs for everyone.

We have developed new work commissioned by ARC to support local community projects such as the Ogmore Vale Suicide Awareness Group. This work has led to training the members in active listening skills and having meaningful conversations and also the co-production of the Group wishing to commission their own bespoke support from Ty Elis, such as facilitated support groups.

In July 2024 we completed a six-month counselling contract for Swansea University, this contract has subsequently been recommissioned and recommenced in October 2024 for a further six-month contract.

Outreach

The outreach plans of the charity assist those vulnerable people in local valley communities who have difficulty or who are unable to travel to our office. We have been successful in obtaining funding from the local GP clusters until 31 March 2025 and these have been recommissioned to continue to provide the services in Bridgend North and South Cynon localities. These GP contracts have continued through phone, on-line and in-person sessions.

In December 2024 we were awarded a project from Bridgend North GP's to commission 420 additional sessions to the core contract. These sessions will be completed within Q2 of 2025/26.

We have had an exciting opportunity in our South Cynon contract to provide counselling support to children and young people from the age of 11 years for the contract 2025-26. This will commence April 2025. This is an expansion of our adult based service and will provide a much-needed support in the communities to vulnerable young people facing mental health needs.

We currently offer on average 100 counselling sessions each week as part of our Outreach programmes. We give credit to our sub-contracted counsellors and admin team for delivering a quality service to clients as part of this service.

We have received positive feedback from the North Cluster and South Cynon Clusters of General Practitioners regarding the work that has being undertaken with their patients in the last year and continue to work with GPs on all our services to improve the counselling we are providing to clients.

Fundraising activities during the year.

The charity relies on grant aid from the donors identified in the accounts whose support is valued.

Aside from this income, the principal funding sources for the charity are currently by way of donation from clients totalling £2,850 (2024: £4,447) and from other donors and fund-raising activities totalling £1,097 (2024: £8,068). These donations over previous years have been as a result of the activities of our Friends through direct fund raising e.g. the Ladies luncheon and raising our profile with the local community.

In the year we received generous donations from many different individuals too many to mention them all, but we want to thank them all for all their hard work and support this year.

Management is identifying possible opportunities for a much wider range of funding and developing sustainable funding and income generation for the future.

Our funding limits those we could help.

In the year to 31 March 2025, demand for our service exceeded the level we can provide. We have tried to manage our waiting list in the year as follows:

1) with additional associate counsellors being recruited including those from our current cohort of diploma students and external placement students

2) continued success of the contract to provide Outreach counselling for adults for the GP North cluster in 3 locations Maesteg, Tondu and Abercynon which has been extended to 31 March 2025.

3) new outreach working in Mountain Ash

4) Working with GPs to ensure that only appropriate referrals to our service are made

5) Texting clients in advance to remind them of appointments to reduce DNA's and cancellations.

6) Introduction of an Attendance Policy to manage non-attendance and cancellations.

7) Active recruitment of additional external placement students.

As a result of the increased public awareness of mental wellbeing through general media campaigns and increased knowledge of the quality of our service demand for all our locations remained high. Following the active waiting list management initiatives we have been successful in significantly reducing our waiting times which is a major achievement.

All our counselling services are provided free to our clients though they are asked if they would like to make a donation. Equal access to our services is an important issue for us and we operate a strictly next on the list process for allocation of clients to counsellors.

We currently monitor access to our services by gender, ethnicity, disability and by residency in local authority ward, also by noting in employment or education, reporting issues including where substance misuse is an issue and whether, in line with our support for the military covenant, a client is current or ex armed forces member or family member.

We were successful in securing a £100,000 grant from the Community Fund, which will offer support for development activities commencing in May of 2024 and continuing through to April 2026.

The degree to which the achievements and performance during the year have benefited wider society.

The impact of our work goes far beyond those we help directly and includes reducing the distress suffered by the families and friends of clients to assisting local employers where individuals after receiving counselling are more able to return to work or are more effective when in work.

Our ongoing fundraising activities and active liaison with all from local community groups to local councillors has created better understanding of our work and we are fully supported by the local community.

Financial Review

Against the backdrop of limited resources and insecurities over funding, it has continued to be difficult to plan or develop services. Nevertheless, the charity, with the aid of sound financial management and the support of both its staff and volunteers generated a positive financial outcome for the period with a net increase in funds of circa £4,000. Its success in obtaining new funding for 2024/26 from the National Lottery Community Fund and the Moondance Foundation provided much needed additional resources to provide counselling services and recruit additional development staff going forward to extend our ability to further outreach and local counselling services.

Principal Funding Sources

Aside from the income generated from charitable donations, the principal funding sources for the charity are currently by way of grants and by way of commissioned services such as GP clusters and organisations, in addition we provide diploma courses, training students in therapeutic counselling to level four and five over a two-year course. As a result of increasing constraints on local authority expenditure, the charity has to seek funding from a much broader group of agencies.

In February 2025 we launched a Level 3 in Counselling Theory and Skills which attracted 10 students. This course is intended to be run twice per year which will generate income into the organisation and train high quality students into the profession. It is also intended that the Level 3 students will enjoy their experiences and apply to the Level 4 & 5 Diploma to continue their studies with Ty Elis.

Discussions about a training strategy also commenced within 2024/5 in relation to CPD and further training courses, specifically launching a L6 Counselling Course in February 2026. This is an exciting time for the organisation and will secure financial stability going forward.

Investment Policy

Most of the charity's funds are currently invested on short term deposit. Grants received in advance are also invested on short term deposit. The Management Committee consider the overall return on investments and deposits at circa 1.5% to be disappointing.

Reserves Policy

The Management Committee has examined the charity's requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between six and nine months of the core expenditure. Budgeted core expenditure for 2025/26 is £150,000 and therefore the target is £75,000 to £112,500 in general funds, the reserves are needed to meet the working capital requirements of the charity and the Management Committee are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding.

The present level of reserves available to the charity being in excess of £115,000 meet our reserve target level. Although the strategy is to continue to build reserves through planned operating surpluses. In the short term the Management Committee has also considered the extent to which existing activities and expenditure could be curtailed, should a downturn in income arise.

Plans for Future Periods

The charity plans continuing the activities outlined above in the forthcoming years subject to satisfactory funding arrangements. Plans are also being developed:

- To expand our training courses to include a level three and a level six course, which will generate additional income for the charity.

- To expand the provision of counselling services in other geographic markets and areas.

- To develop our business model to actively seek additional funding streams.

- To increase our donation portfolio.

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.

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

As set out in the Articles of Association the chair of trustees is nominated by the Board at the Annual General Meeting. New members/trustees are appointed only with the approval of the trustees. In selecting such trustees or co-opted members regard should be made to the contribution they may make to the pursuit of the charity's objects, by reason of their personal or professional qualifications. All members are able to nominate new trustees prior to the AGM. Trustees may at their discretion permit any member to retire provided that after such retirement there shall still be at least 3 trustees.

The Clinical Director, Business Development Operations Manager and Finance Manager also attend the meetings but have no voting rights.

The policies and procedures for the induction and training of trustees.

Most trustees are already familiar with the practical work of the charity having been encouraged to visit the office. Additionally, new trustees are invited and encouraged to meet the Chair and Director to familiarise themselves with the charity and the context within which it operates. Trustees are provided with the Charity Commission guidance on the role of trustees and public benefit. Trustees are encouraged to attend appropriate external training events where these facilitate the undertaking of their role.

The charity's organisational structure.

Governing Document

The charity was originally formed in 1996 and is governed by a Trust deed dated 10th July 1997, the provisions of which were incorporated into the company's Memorandum and Articles of Association on 8th May 2003. It is registered as a charity with the Charity Commission.

Liability of the trustees/members is limited. In the event of the company being wound up every member is required to contribute an amount not exceeding £10. All the trustees give their time voluntarily and receive no benefits from the charity.

The board of trustees which normally meets quarterly administers the charity and there are sub committees covering Ethics, Clinical Practice and Training which meet regularly and a management committee covering staff, finance, fund raising and development which meets monthly.

How the charity makes decisions and how decisions are delegated.

A scheme of delegation is in place and day to day responsibility for the provision of the service rests with the Clinical Director. The Clinical Director and Finance manager are appointed by the trustees who have delegated authority, within the delegate authority of the trustees, for operational matters including finance, employment and clinical practice activities. A scheme of delegation is in place and day to day responsibility for the provision of the service rests with the Clinical Director.

The Clinical Director is responsible for ensuring that the charity delivers the services specified, individual supervision of the staff team is in place and also ensuring that the team continue to develop their skills and working practices in line with good practice.

The administrative team manage day to day operations of the office.

The senior management personnel to whom day to day management is delegated

Clinical Director - Karen Fraser (appointed 1 August 2024)

Business Development and Operations Manager - Steve Curry appointed 1 May 2024

Ethics Committee Chair - Jonathan Chubb

Finance Manager - Outsourced Mark Jenkins Accountancy Services

President - Edwina White MBE

Friends of Ty Elis Chair and President - Edwina White MBE

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04756994 (England and Wales)

Registered Charity number

1098986

Registered office

14 Victoria Avenue

Porthcawl

CF36 3HG

Trustees

Canon Philip R Masson (Chairperson)

Mrs Edwina M White MBE

Mr Jonathan Chubb

Mrs Christine Eynon

Dr Richard H Davies

Dr Allice Maria L Cronje

Francis Jeffrey Perren OBE

Independent Examiner

Bevan Buckland LLP

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

CHANGE OF NAME

The charitable company passed a special resolution on 4 November 2024 changing its name from Ty Elis (Porthcawl Counselling Service) to Ty Elis Counselling Services.

Approved by order of the board of trustees on 1 September 2025 and signed on its behalf by:

Mr F J Perren - Trustee

Independent examiner's report to the trustees of Ty Elis Counselling Services ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

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 Institute of Chartered Accountants in England and Wales, 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.

Andrew Silk

The Institute of Chartered Accountants in England and Wales

Bevan Buckland LLP

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

1 September 2025

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

3,948

-

3,948

12,515

Charitable activities

4

Charitable activities

253,684

63,103

316,787

277,986

Investment income

3

3,509

-

3,509

2,289

Total

261,141

63,103

324,244

292,790

EXPENDITURE ON

Charitable activities

Charitable activities

250,649

64,527

315,176

287,944

NET INCOME/(EXPENDITURE)

10,492

(1,424

)

9,068

4,846

RECONCILIATION OF FUNDS

Total funds brought forward

120,402

185,588

305,990

301,144

TOTAL FUNDS CARRIED FORWARD

130,894

184,164

315,058

305,990

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

10

6,351

181,444

187,795

193,213

CURRENT ASSETS

Debtors

11

97,469

-

97,469

21,582

Cash at bank

225,344

2,720

228,064

208,615

322,813

2,720

325,533

230,197

CREDITORS

Amounts falling due within one year

12

(198,270

)

-

(198,270

)

(117,420

)

NET CURRENT ASSETS

124,543

2,720

127,263

112,777

TOTAL ASSETS LESS CURRENT LIABILITIES

130,894

184,164

315,058

305,990

NET ASSETS

130,894

184,164

315,058

305,990

FUNDS

13

Unrestricted funds

130,894

120,402

Restricted funds

184,164

185,588

TOTAL FUNDS

315,058

305,990

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 1 September 2025 and were signed on its behalf by:

Mr F J Perren - Trustee

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, any conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from Government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

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.

Freehold Property -

4% straight line and 2% straight line with a residual value of £70,000

Computer equipment -

25% straight line

Assets greater than £1,500 will be capitalised.

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.

Deferred Income

Deferred income represents income received by not earned as of the year end. Deferred income primarily consists of income designated for a specific period but received in advance of this period.

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.

Company Status

The charity is a company limited by guarantee. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.

Preparation of the accounts on a going concern basis

The trustees of the charity are required to consider whether the Charity meets the going concern basis at the end of each financial year After making enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Presentational and functional currency

The charity's presentational and functional currency is GBP.

2.	DONATIONS AND LEGACIES

2025

2024

£

£

Donations

3,948

12,515

3.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

3,509

2,289

4.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Charitable

Total

activities

activities

£

£

Counselling services income

251,184

258,492

Grants

65,603

19,494

316,787

277,986

Grants received, included in the above, are as follows:

2025

2024

£

£

Bridgend CBC

-

5,485

WCVA

-

10,800

Moondance Foundation

22,242

1,209

Christine Eynon Trust

2,500

2,000

The Mindset Foundation

700

-

National Lottery

37,441

-

Screwfix

2,720

-

65,603

19,494

5.	SUPPORT COSTS

Support

Finance

costs

Totals

£

£

£

Charitable activities

60

18,771

18,831

6.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

£

Depreciation - owned assets

5,418

5,421

7.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

8.	STAFF COSTS

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

2025

2024

Total staff

4

4

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

The key management personnel of the Charity received remuneration of £64,897 (2024: £54,979) this includes gross salary paid, employers national insurance contributions and employers pension contributions.

Staff included as 'key management personnel' as follows:

Clinical Director

Business Development and Operations Manager

9.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

12,515

-

12,515

Charitable activities

Charitable activities

258,482

19,504

277,986

Investment income

2,289

-

2,289

Total

273,286

19,504

292,790

EXPENDITURE ON

Charitable activities

Charitable activities

264,296

23,648

287,944

NET INCOME/(EXPENDITURE)

8,990

(4,144

)

4,846

RECONCILIATION OF FUNDS

Total funds brought forward

111,412

189,732

301,144

TOTAL FUNDS CARRIED FORWARD

120,402

185,588

305,990

10.	TANGIBLE FIXED ASSETS

Freehold

Computer

property

equipment

Totals

£

£

£

COST

At 1 April 2024 and 31 March 2025

274,761

18,202

292,963

DEPRECIATION

At 1 April 2024

83,262

16,488

99,750

Charge for year

4,432

986

5,418

At 31 March 2025

87,694

17,474

105,168

NET BOOK VALUE

At 31 March 2025

187,067

728

187,795

At 31 March 2024

191,499

1,714

193,213

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

96,339

19,710

Other debtors

498

-

Prepayments

632

1,872

97,469

21,582

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

16,187

14,262

Other creditors

4,125

7,343

Accruals and deferred income

169,806

91,855

Accrued expenses

8,152

3,960

198,270

117,420

13.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General fund

112,712

11,766

(2,435

)

122,043

Designated fixed asset funds

7,690

(1,274

)

(65

)

6,351

Christine Eynon Trust

-

-

2,500

2,500

120,402

10,492

-

130,894

Restricted funds

Restricted Fixed asset funds

185,588

(4,144

)

-

181,444

Screwfix

-

2,720

-

2,720

185,588

(1,424

)

-

184,164

TOTAL FUNDS

305,990

9,068

-

315,058

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

261,141

(249,375

)

11,766

Designated fixed asset funds

-

(1,274

)

(1,274

)

261,141

(250,649

)

10,492

Restricted funds

Restricted Fixed asset funds

-

(4,144

)

(4,144

)

Moondance Foundation

22,242

(22,242

)

-

Mind Step

700

(700

)

-

National Lottery Community Fund

37,441

(37,441

)

-

Screwfix

2,720

-

2,720

63,103

(64,527

)

(1,424

)

TOTAL FUNDS

324,244

(315,176

)

9,068

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.4.23

in funds

funds

31.3.24

£

£

£

£

Unrestricted funds

General fund

108,090

10,267

(5,645

)

112,712

Designated fixed asset funds

3,322

(1,277

)

5,645

7,690

111,412

8,990

-

120,402

Restricted funds

Restricted Fixed asset funds

189,732

(4,144

)

-

185,588

TOTAL FUNDS

301,144

4,846

-

305,990