Westmeria Counselling Services - Charities report

REGISTERED COMPANY NUMBER: 05422550 (England and Wales)

REGISTERED CHARITY NUMBER: 1111486

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

WESTMERIA COUNSELLING SERVICES

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

to

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

16

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 30 April 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

Westmeria Counselling aim to preserve and protect the physical and mental health of persons within the UK by the provision of a low cost counselling service for those in crisis and/or in need of support and who could not otherwise access such services.

ACHIEVEMENTS AND PERFORMANCE

Our biggest achievement in this year is the acquisition of our premises in Bromley. This is in addition to the Bromley Park location and will offer the space for our counselling college plus 6 further purpose built counselling rooms and offices too. In time this will see a huge increase in the number of counsellors working both voluntarily and privately and therefore many more clients being seen by Westmeria. This will be up and running for counselling from June and the college started after Easter.

We have noticed a continued increase in the amount of referrals in this period. There is a constant stream of referrals in both the voluntary and private side of the charity. Demand for counselling is continuing to grow. We had a total of 658 referrals, 482 from donation and Corporate - an increase of 22% and an additional 176 private referrals, which is up by 27% on last year. Our private route is very popular for people who can afford it and don't want to wait any longer than they have to have another option. This is still very much low cost in comparison with the rest of the market. The total amount of donations from Westmeria non-private clients in this period was higher due to the increased capacity offered.

The donations from clients totalled an amazing £67,000 which is a huge increase of over £23,000 from last year. More people were accessing counselling services during this financial year. The increase is largely due to the blended approach we offer now and that we have doubled the offering of sessions. This will steadily increase once the new offices are filled too. The cost of living is still having a huge impact on clients and their donations reflect this.

The private side is still doing tremendously well as we used our private offering to fill the rooms with newly qualified counsellors alongside the other qualified counsellors still working there. This has contributed £52,200 which is much higher than last year by £12,525.

So, overall our donations and private work donations amount to £124,200. This is set to increase with full capacity going forward.

All counselling rooms continue to be used from 8:45am to 9:00pm Monday to Friday and 9:00am to 2pm on a Saturday. The counselling staff over this period included an average of 52 counsellors - and this is set to increase. All these counsellors are working and donating for Westmeria (note that not all see clients, some counsellors are tutors or supervisors) This is helped because we have been able to occupy more space and increase our offering and the blended approach gives us more capacity.

As in previous years we have been fortunate to keep on students when they become qualified and therefore our average of qualified staff and trainees is still really high. This continues to compare favourably with other counselling organisations which can have significantly more trainee counsellors working for them which highlights the belief in the Westmeria vision and the health of the organisation.

These staff provide on average:

150 sessions per week at Westmeria and remotely (including the PCT funded work)

100 sessions per week at Westmeria and remotely for Private funded work.

THE COUNSELLING COLLEGE

We are proud to say that our pass rate for the year remains at 100% with all people completing the course passing, this compares very favourably with other colleges. This year saw us having a waiting list of people for our courses and all the courses full to capacity We now offer 6 days a week. This year the college turned over £183,500 - an increase of £13,500 from last year and, after costs has contributed an enormous £91,180 to the charity - up once more from last year by nearly 15%. Having the new property has been a real asset to the college and the space can be used more freely than before. We can run all of our CPD from here at no extra cost to us.

FINANCIAL REVIEW

Financial position

The financial stability of the charity of the past year has again been possible due to the generosity of donations and the fundraising efforts of the committee. Whilst still offering our fundraising events we are now moving towards the bulk of our finances to come from the college. Our fundraising efforts have slowed down this year and I believe this is down to the cost of living. We are set to concentrate more on the college to make up this shortfall.

We still have a have a contract for the Bromley Healthcare staff counselling which has increased to offer to whoever needs it. We also have smaller contracts with drama colleges and other individuals for supervision.

The private counselling scheme is still working really well and brought in an additional £57,200 this year. Our set fee donations continue to do well and we have increased our rooms and amount of counselling sessions we offer and brought an amazing total of £67,000.

The Westmeria Counselling College is still proving to be a profitable growth area. This year the college has contributed about £91,180 as all courses are full once more and we have added another Level 4 which will boost our income still further.

Our reserves have reduced as, as stated in our Reserves Policy, we have used £160,000 for a deposit on our new building. However, we are still in line to maintain the service for a realistic 4 months. Our reserve account will now be used for the maintenance of the service and with a view to reducing the mortgage on the new building.

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.

The organisation is a charitable company limited by guarantee, number 5422550 and registered as a charity, number 1111486. The company established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of the management committee

There are three directors of the company. For the purposes of the charity law the Directors and Trustees are known as the Management Committee. It is to be noted that the Trustees will remain in post unless they decide to retire from their duties. In this case, as statute dictates, the existing Trustees can appoint new Trustees. However, at least 75% of the Management Committee should be in agreement. CEO will check out commitment with Trustees yearly before the AGM.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05422550 (England and Wales)

Registered Charity number

1111486

Registered office

Bromley Park Medical Centre

6 Daly Drive

Bromley Park

Bickley

Kent

BR1 2JQ

Trustees

Trustees and Directors

Ms S J Doughty - Director, CEO

Ms A J Baker - Director

Mr T Peppiatt - Trustee

Mrs J B Britton - Trustee (Company Secretary and Director)

Mrs J Brown - Trustee

Mrs G Micallef - Trustee

Mrs N Price - Trustee

Company Secretary

Mrs J B Britton

Independent Examiner

Gary Sargeant FCA

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

Bankers

Nat West Bank PLC

Beckenham Branch

41 High Street

Beckenham, Kent BR3 4YN

Approved by order of the board of trustees on 5 November 2025 and signed on its behalf by:

Mrs J B Britton - Trustee

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

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 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.

Gary Sargeant FCA

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

11 November 2025

2025

2024

Unrestricted

Total

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

145,309

127,513

Charitable activities

General

320,397

233,193

Investment income

2

3,009

3,952

Total

468,715

364,658

EXPENDITURE ON

Raising funds

3

5,432

-

Charitable activities

General

431,255

357,343

Other

1,105

1,247

Total

437,792

358,590

NET INCOME

30,923

6,068

RECONCILIATION OF FUNDS

Total funds brought forward

343,182

337,114

TOTAL FUNDS CARRIED FORWARD

374,105

343,182

2025

2024

Unrestricted

Total

funds

Notes

£

FIXED ASSETS

Tangible assets

8

544,334

3,953

CURRENT ASSETS

Debtors

9

4,149

7,330

Cash at bank

194,255

340,456

198,404

347,786

CREDITORS

Amounts falling due within one year

10

(16,639

)

(8,557

)

NET CURRENT ASSETS

181,765

339,229

TOTAL ASSETS LESS CURRENT
LIABILITIES

726,099

343,182

CREDITORS

Amounts falling due after more than one
year

11

(351,994

)

-

NET ASSETS

374,105

343,182

FUNDS

13

Unrestricted funds

374,105

343,182

TOTAL FUNDS

374,105

343,182

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 5 November 2025 and were signed on its behalf by:

J B Britton - 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, 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.

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.	INVESTMENT INCOME

2025

2024

£

Interest Income

3,009

3,952

3.	RAISING FUNDS

Raising donations and legacies

2025

2024

£

Support costs

5,432

-

4.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

Depreciation - owned assets

1,105

1,246

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024.

6.	STAFF COSTS

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

2025

2024

Administrative

4

3

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2025

2024

£60,001 - £70,000

1

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

127,513

Charitable activities

General

233,193

Investment income

3,952

Total

364,658

EXPENDITURE ON

Charitable activities

General

357,343

Other

1,247

Total

358,590

NET INCOME

6,068

RECONCILIATION OF FUNDS

Total funds brought forward

337,114

TOTAL FUNDS CARRIED
FORWARD

343,182

8.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

COST

At 1 May 2024

-

12,576

-

10,291

22,867

Additions

538,678

-

2,808

-

541,486

At 30 April 2025

538,678

12,576

2,808

10,291

564,353

DEPRECIATION

At 1 May 2024

-

11,722

-

7,192

18,914

Charge for year

-

213

117

775

1,105

At 30 April 2025

-

11,935

117

7,967

20,019

NET BOOK VALUE

At 30 April 2025

538,678

641

2,691

2,324

544,334

At 30 April 2024

-

854

-

3,099

3,953

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

2,103

3,410

Prepayments and accrued income

2,046

3,920

4,149

7,330

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other loans (see note 12)

5,745

-

Trade creditors

4,056

4,272

Social security and other taxes

5,067

2,560

Other creditors

421

405

Accruals and deferred income

1,350

1,320

16,639

8,557

11.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans (see note 12)

351,994

-

12.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year on demand:

Other loans

5,745

-

Amounts falling due between two and five years:

Bank loans - 2-5 years

22,980

-

Amounts falling due in more than five years:

Repayable by instalments:

Bank loans more 5 yr by instal

329,014

-

13.	MOVEMENT IN FUNDS

Net

movement

At

At 1/5/24

in funds

30/4/25

£

Unrestricted funds

General fund

327,935

31,205

359,140

Big Lottery Funding

9,812

(282

)

9,530

Santander Foundation

2,915

-

2,915

London Community Foundation

2,520

-

2,520

343,182

30,923

374,105

TOTAL FUNDS

343,182

30,923

374,105

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

468,715

(437,510

)

31,205

Big Lottery Funding

-

(282

)

(282

)

468,715

(437,792

)

30,923

TOTAL FUNDS

468,715

(437,792

)

30,923

Comparatives for movement in funds

Net

movement

At

At 1/5/23

in funds

30/4/24

£

Unrestricted funds

General fund

321,833

6,373

328,206

Big Lottery Funding

10,116

(305

)

9,811

Santander Foundation

2,915

-

2,915

London Community Foundation

2,250

-

2,250

337,114

6,068

343,182

TOTAL FUNDS

337,114

6,068

343,182

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

364,658

(358,285

)

6,373

Big Lottery Funding

-

(305

)

(305

)

364,658

(358,590

)

6,068

TOTAL FUNDS

364,658

(358,590

)

6,068

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

Net

movement

At

At 1/5/23

in funds

30/4/25

£

Unrestricted funds

General fund

321,833

37,578

359,411

Big Lottery Funding

10,116

(587

)

9,529

Santander Foundation

2,915

-

2,915

London Community Foundation

2,250

-

2,250

337,114

36,991

374,105

TOTAL FUNDS

337,114

36,991

374,105

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

833,373

(795,795

)

37,578

Big Lottery Funding

-

(587

)

(587

)

833,373

(796,382

)

36,991

TOTAL FUNDS

833,373

(796,382

)

36,991

14.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 April 2025.