The Trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company's [governing document], the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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)".
Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
The charity's objectives, or 'objects' as stated in its constitution are:
- To advance health by alleviating the emotional distress of clients suffering from a variety of mental health issues, such as depression, anxiety and stress
- To save lives by offering hope to those clients who indicate suicidal intent.
-To promote equality and social inclusion by offering a service free at the point of need.
-To deliver a high standard of counselling within ethical boundaries, demonstrating compassion, and seeking to bring hope, comfort and encouragement to all clients.
Insight seeks to meet these objectives by providing a professional counselling service to people throughout Tayside, provided by trained counsellors who have recognised qualifications, and who are managed by the Clinical Manager. To this end, the Board of Management will facilitate the work of the counsellors, provide premises, and all the necessary salaried staff, and publicise the Service, using such means as it shall from time to time decide.
Insight Counselling continues to provide counselling services within Tayside, free at the point of access. There has continued to be a steady demand for our services.
Funding has always been a concern for our Board and we continue to explore new avenues to secure ongoing funding. Our core costs were covered by NHS Tayside this year, for possibly the final time. Once again, our thanks to local trusts who continue to donate to Insight Counselling; notably The Aberbrothock Skea Trust, The Northwood Charitable Trust & Stables Charitable Trust. A funding application to Tayside Health Board was successful.
Due to our experience of offering a Bereaved by Suicide (PBS) service with Angus Council, the Clinical Manager held meetings with both Perth & Kinross and Dundee officers to advise on setting up similar services in these council areas.
Angus Adults Bereaved by Suicide (AABBS) – Despite an increase in the demand for this service and a positive long-standing relationship, Angus Council decided to tender the contract to other parties. Upon reading the guidance and discussions with the representatives of the project, we decided not to re-apply. Our association with them was completed by September 2024.
Review of Activities
1001 referrals were received during this period, an increase of 90 from the previous year. We continue to open & close the waiting list to manage wait times.
3632 appointments were offered during this period, with an average attendance rate of 82%.
Insight remains a hybrid service, continuing to offer both in-person and remote sessions to clients. Around 37% of appointments offered were face-to-face, an increase on the previous year, which echoes the demand for in-person sessions from clients.
Staff
The board are extremely grateful to the staff who are highly committed to providing a high-quality service.
We welcomed 2 new administrators to the team in February 2025.
Counsellor numbers fluctuated between 17 and 21 throughout this period. We had 3 counsellors on placement with us, 2 of whom remained working with us post-qualification
Accommodation and Facilities
Having our main hub based in Dundee Volunteer & Voluntary Action (DVVA) continues to serve our needs well. Some redecorating took place in June, with the cost being covered by DVVA.
It was hoped that alternative premises in Arbroath could be secured so that evening face-to-face (f2f) appointments could recommence in Angus. Despite several visits to Arbroath Courthouse, this has not materialised. However, we continue to offer daytime f2f at Abbey Health Centre. In October 2024, the clinical manager received an invite for Insight to be part of a new Angus Hub which is due to open in April 2025.
In September 2024, our IT support (G.R.T IT) increased our costs to include additional cover meeting new Government standards.
The Trustees have paid due regard to guidance issued by OSCR in deciding what activities the charitable company should undertake.
The Board of Management has established a policy whereby the unrestricted funds ("the free reserves") held by the charity should amount to 6 months of the resources expended, which equates to £102,090 in general funds. At 31 March 2025, free reserves amounted to £319,595 (2024 - £163,345).
The Trustees have assessed the major risks to which the Company is exposed, in particular those related to the operations and finances of the Company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
A funding application to Tayside Health Board in January 2024 was successful and payments were received in May & December 2024. This allowed us to increase session count, from 6 to 8, in September 2024.
Ongoing difficulties in securing NHS funding throughout this period. However, a one-off payment of £200,000 was received in January 2025.
We continued to work with Just Enterprise regarding corporate donations and crowdfunding opportunities.
An application for additional, longer-term funding was submitted to Northwood Charitable Trust in December 2024.
Ongoing Concern
The next financial period will be challenging with major changes to our core funding provision. The Board, however, are confident that the staff and counsellors will rise to the challenge and Insight Counselling will continue to provide a professional service to our clients in Dundee and Angus.
Insight Counselling is registered as a charitable company limited by guarantee incorporated on 22 March 2008. Its Memorandum and Articles of Association (i.e. its constitution) are posted on it website www.insightcanhelp.co.uk, where they can be viewed and downloaded.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Professional decisions relating to the counselling service provided are taken by the Clinical Manager, and adhere to the conditions of the code of ethics of the British Association for Counselling and Psychotherapy. These decisions are brought to the Board of Management for comment and discussion, particularly when there are financial implications. The Board of Management decides on all matters affecting the funds of the Service, used in pursuance of its objectives.
All the counsellors are trained or are on student placement as part of a training course. New counsellors are put through a local induction by the Clinical & Office Managers, sign a contract, and serve a probationary period for six months
Receptionists are given an induction course by the Office Manager and fellow Administrators. Refresher training is given as required.
The governance of the service is the responsibility of the Board of Management. The day-to-day management of the service is the responsibility of the Clinical and Office Managers.
A third of the non-executive board members (those longest in post at the time) stand down at the AGM and are eligible for re-election.
Members of the Board of Management are selected from persons whose knowledge and experience are appropriate to the objectives of Insight Counselling. Board Members are inducted on appointment and receive training in the roles and responsibilities of their position. Legal training is also provided.
The current development plan recommends the development of an induction package for new Board members.
The Trustees report was approved by the Board of Trustees.
I report on the financial statements of the charitable company for the year ended 31 March 2025, which are set out on pages 5 to 16.
The charitable company’s Trustees, who are also the directors of Insight Counselling for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
In connection with my examination, no matter has come to my attention:
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 financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Insight Counselling is a private company limited by guarantee incorporated in Scotland. The registered office is Number Ten, 10 Constitution Road, Dundee, DD1 1LL.
The financial statements have been prepared in accordance with the charitable company's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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)". The charitable company is a Public Benefit Entity as defined by FRS 102.
The charitable company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
Income tax recoverable is in relation to investment income is recognised at the time the investment income is receivable.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of service.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.
In the application of the charitable company’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Staff wages and other overhead costs are apportioned over the projects on a percentage basis based on staff time
Included in accountancy costs are independent examinations fees in the year of £2,745 ( 2024 - £2,590)
The average monthly number of employees during the year was:
No employee received remuneration amounting to more than £60,000 in either year.
The Board of Directors are considered to be the Key Management of the organisation.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Deferred income is included in the financial statements as follows:
Resources deferred in the year relates to grant income from Northwood Trust for 2024/25 received March 2024.
The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
Purpose of restricted funds:
The Big Lottery Douglas YP Wellbeing was granted to provide a 3 year community based youth counselling and well being peer education programme for young people.
The Angus PBS grant was granted to provide counselling to adults bereaved by suicide.
The Community Recovery Fund was granted for toolboxes to give to clients waiting on face to face appointments.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
The charity operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £1,686 (2024 - £1,745)
There were no disclosable related party transactions during the year (2024 - none).