REGISTERED COMPANY NUMBER: 04942090 (England and Wales)

REGISTERED CHARITY NUMBER: 1103861

ACCESSIBLE COUNSELLING AND THERAPY

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Report of the trustees

1

to

5

Independent examiner's report

6

Statement of financial activities

7

Balance sheet

8

to

9

Notes to the financial statements

10

to

15

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).

Accessible Counselling & Therapy (ACT) provides high quality, effective, affordable counselling to anyone over the age of 18 who lives in the London South and Kent areas. The counselling service, which is a British Association for Counselling & Psychotherapy (BACP) Accredited Service, is provided for people who may be struggling with personal, emotional, or mental health difficulties. The staff at ACT assist them to find new ways to make a fresh start in certain areas of their lives or to come to terms with things that can’t be changed. There are many benefits of supporting individuals through periods of extreme stress and mental illness: families can be kept together, employment maintained or re-started, harmful behaviours avoided, and poor mental health addressed. For those who need it, long term counselling can be life-changing or even lifesaving.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charitable objects of ACT are as follows:

- The relief of psychological distress among the residents of the London South and Kent by the provision of counselling.

- The promotion of social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.

- The advancement of the education of the public in the subjects of counselling and psychotherapy.

- The relief of financial and economic hardship by the provision of free advice and assistance to persons who, through lack of means, would otherwise be unable to obtain such expert advice

The Counselling Service

ACT has its roots in the local community and has developed low-cost long-term counselling provision in response to its mental health needs. Clients mostly self-refer or contact the service on the advice of their GP, Community Mental Health Team, NHS IAPT service, other local organisations, or by personal recommendation.

Goals

After completing a 2-year transformation plan, in January 2025, the service begun a phase of expansion, which includes promotion of services, networking, and seeking unrestricted funding to support all communities with accessing therapy. The main plan is included in our marketing strategy. Marketing Objectives are:

Volunteer Counsellor Placements

1. Target CBT therapists to fill up the rooms in-house and recruit more online therapists. Aim to hire 3 CBT and 3 online therapists by June 2025, with the pian to start by October 2025. (DBS check & references taken into consideration).

Customer Base Objectives

2. Increase ACTfs online counselling clientèle from 27 to 36 by January 2025 (figures include data from the online service only)

3. Expand ACTfs presence beyond just the borough of Bromley and tapping into the boroughs of Southwark, Lewisham & Greenwich by December 2025.

Marketing Plan - Targeting Clients

1) Search Engine Optimisation

Blogs

Produce blogs and articles on the website that further explain the services that ACT provides - history, method, case studies. The goal is to improve ACTfs organic search ranking on Bing and Google. We will be able to Increase website traffic from 50% by appearing in the top of the search results for inquiring prospects.

Objective: We will aim to produce a blog every 2 months and use tracking pixels to identify the source of the traffic.

2) Social media

Focused on the 3 current platforms: LinkedIn, Facebook and Instagram.

Videos and Real People Transition from images and vectors to posting videos of ACTfs therapists. (NOT Sessions). Explainer videos that give the viewers a chance to better understand:



- Why they are experiencing certain feelings

- What each service is best suited to aid

Videos will vary from explanation/educational videos to practical - even follow along videos. Sharing methods that can be incorporated without the need of supervision or a professional.

With the benefit of positioning ACT as an authority figure in the field.

Objective: We aim to put out 1 video every 2 months to begin. With the goal of growing ACTfs engagement rate on each platform between 3-6% by the end of 2025.

3) Website - User Experience

Introducing a Chatbot & live chat feature onto the site will further improve users experience.

The chat bot will enable FAQs to be answered, using auto-suggested questions and auto responses based on keywords/phrases.

Live Chat feature

If a query needs a human touch users can opt for eNeed Human assistancef and be entered into a live chat portal where one of the admins will be notified by email and be able to join the chat.

Out of Office hours

Live chat features can be scheduled for working hours only. OOO hours - a message will pop up via the chatbot informing them of best contact details and opening hours.

Fast responses. Ideal for those on the fence and those that prefer text messaging over talking. Thus, reduce website drop-off rate. Increase sign ups.

We will be able to track the effectiveness by using the in-app statics showing us how many people engaged with the chatbot.

Objective: We aim to see a 50% increase in bookings for initial consultations by end of 2025.

Marketing Plan - Targeting Counsellors

Facebook Groups

Join Facebook groups for counsellors and volunteers. Engage and promote placement offers.

Objective: Join 2 Facebook groups with a minimum of 50 active participants in October 2025

Public benefit

The Trustees of Accessible Counselling and Therapy Limited confirm that they consider the charity’s aims and objectives to deliver clear public benefit. This is in accordance with the requirements set out in the Charities Act 2022, ensuring that the organisation operates for the public good and in line with its charitable purposes.

FINANCIAL REVIEW

Financial position

Total incoming resources for the year amounted to £184,841 (2024: £151,428). Expenditure for the year increased from the previous year, with a total figure of £180,357 (2024: £173,371).

The result was a net surplus for the year of £4,484, compared to a net deficit in the previous year of £21,943 and funds carried forward of £85,914 (2024: £81,430).

Reserves policy

Overview of ACT Reserves Policy 2024

Accessible Counselling and Therapy Limited (ACT) has established a reserves policy to ensure financial resilience and responsible management of resources. The policy reflects the Trustees' legal duties to act in the charity’s best interests, safeguard assets, and maintain accountability.

Purpose of Reserves

Reserves are unrestricted funds available for any charitable purpose, excluding:

- Tangible fixed assets (e.g., buildings)

- Programme-related investments

- Designated funds for future essential spending

- Unprovided commitments

Why Reserves Are Needed

Reserves are maintained to:

- Cover costs in case of unplanned closure

- Mitigate financial shocks

- Ensure continuity for beneficiaries, staff, and volunteers

Early Warning Indicator

Closure risk is flagged if income drops to 30% of the average (£4k/month) for six consecutive months, based on a 2023 average income of £12k/month.

Reserve Levels

- Minimum Reserve: £7.5k (six months’ rent) + 20% contingency

- Target Reserve: £50.5k (includes costs for shocks and closure)

- Maximum Reserve: £53.5k (target + 10% of annual relevant costs)

Use of Reserves

Reserves may be drawn down only for:

- Charity closure

- Exceptional, unbudgeted payments aligned with ACT’s objectives

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.

Recruitment and appointment of new trustees

Trustees are recruited via a standard recruitment. Firstly, we advertise for the role on charities websites or BACP, then we select and shortlist applicants, followed by an interview with the Clinical Director and the Chair of Trustees. If offered the position, newly appointed trustees undertake a rigorous vetting procedure which requires DBS clearance, two references and adherence to our policies and procedures.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04942090 (England and Wales)

Registered Charity number

1103861

Registered office

121 Masons Hill

Bromley

Kent

BR2 9HT

Trustees

C Barrett Trustee

Ms V Cooper Banker

Ms S J Merry Counsellor

Ms C Prior Banking Executive

Company Secretary

Independent Examiner

Ricky Hutson BSc FCCA ACA

Berringers LLP

Chartered Accountants

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

Approved by order of the board of trustees on 16 December 2025 and signed on its behalf by:

Ms C Prior - Trustee

Independent examiner's report to the trustees of Accessible Counselling And Therapy Limited ('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

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.

Ricky Hutson BSc FCCA ACA

The Institute of Chartered Accountants in England and Wales

Berringers LLP

Chartered Accountants

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

16 December 2025

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

-

559

Charitable activities

Counselling

183,691

149,635

Investment income

2

1,150

1,234

Total

184,841

151,428

EXPENDITURE ON

Charitable activities

Counselling

180,357

173,371

NET INCOME/(EXPENDITURE)

4,484

(21,943

)

RECONCILIATION OF FUNDS

Total funds brought forward

81,430

103,373

TOTAL FUNDS CARRIED FORWARD

85,914

81,430

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Intangible assets

7

2,182

2,618

Tangible assets

8

8,064

-

10,246

2,618

CURRENT ASSETS

Debtors

9

11,682

10,182

Cash at bank and in hand

76,541

70,690

88,223

80,872

CREDITORS

Amounts falling due within one year

10

(12,555

)

(2,060

)

NET CURRENT ASSETS

75,668

78,812

TOTAL ASSETS LESS CURRENT LIABILITIES

85,914

81,430

NET ASSETS

85,914

81,430

FUNDS

11

Unrestricted funds

85,914

81,430

TOTAL FUNDS

85,914

81,430

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 16 December 2025 and were signed on its behalf by:

C Prior - 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.

Computer software

Computer software

Depreciated over 8 years straight line

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

20% on reducing balance

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.

2.	INVESTMENT INCOME

2025

2024

Unrestricted

Total

funds

funds

£

£

Deposit account interest

1,150

1,234

3.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

£

Depreciation - owned assets

576

-

Computer software amortisation

436

436

4.	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.

5.	STAFF COSTS

2025

2024

£

£

Wages and Salaries

96,614

81,917

Employers NI

909

312

Pension Contributions

2,840

3,390

100,363

85,619

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

2025

2024

Employees (part and full time)

6

4

The remuneration of the key management personnel, including employers NI and pension contributions was £38,105 (2024: £35,365).

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

559

Charitable activities

Counselling

149,635

Investment income

1,234

Total

151,428

EXPENDITURE ON

Charitable activities

Counselling

173,371

NET INCOME/(EXPENDITURE)

(21,943

)

RECONCILIATION OF FUNDS

Total funds brought forward

103,373

TOTAL FUNDS CARRIED FORWARD

81,430

7.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 April 2024 and 31 March 2025

3,490

AMORTISATION

At 1 April 2024

872

Charge for year

436

At 31 March 2025

1,308

NET BOOK VALUE

At 31 March 2025

2,182

At 31 March 2024

2,618

8.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

8,640

DEPRECIATION

Charge for year

576

NET BOOK VALUE

At 31 March 2025

8,064

At 31 March 2024

-

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

15,906

11,706

Bad debt provision

(4,224

)

(4,224

)

Other debtors

-

2,700

11,682

10,182

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

306

260

Social security and other taxes

1,475

-

Other creditors

1,544

-

Accruals and deferred income

7,790

-

Accrued expenses

1,440

1,800

12,555

2,060

11.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

81,430

4,484

85,914

TOTAL FUNDS

81,430

4,484

85,914

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

184,841

(180,357

)

4,484

TOTAL FUNDS

184,841

(180,357

)

4,484

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

£

£

Unrestricted funds

General fund

103,373

(21,943

)

81,430

TOTAL FUNDS

103,373

(21,943

)

81,430

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

151,428

(173,371

)

(21,943

)

TOTAL FUNDS

151,428

(173,371

)

(21,943

)

12.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.