REGISTERED COMPANY NUMBER: 02334448 (England and Wales)

REGISTERED CHARITY NUMBER: 800988

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

THE DOVER COUNSELLING CENTRE

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

to

8

Notes to the Financial Statements

9

to

17

TRUSTEES

Mr D N R Foley

Ms N E G Hodgkinson (resigned 30.4.25)

Dr W T Moses MBE (Chair) (appointed 1.7.25)

Mrs L Soliman

Mr S L Weaver

Ms P Flahaut-Vernieuve

Ms A Wiggins

REGISTERED OFFICE

Horizon House

Gordon Road

Whitfield

DOVER

Kent

CT16 2ET

REGISTERED COMPANY NUMBER

02334448 (England and Wales)

REGISTERED CHARITY NUMBER

800988

INDEPENDENT EXAMINER

McCabe Ford Williams

Chartered Accountants

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

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 September 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 objects are restricted specifically, in each case only for the public benefit to:

To promote any charitable objects for the benefit of the community in the United Kingdom and in particular to protect health and relieve sickness and distress and to advance education by the provision by a counselling service.

To provide education and training in marriage and family life and in personal relationships, in alcohol and drug abuse and in the effects of loss and bereavement, to professional workers and employees.

Public benefit

The trustees confirm that they have complied with their duty as prescribed in the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit.

ACHIEVEMENTS AND PERFORMANCE

Review of activities

The loss of Dover Counselling Centre's (DCC) largest client predated this report by a considerable margin, but despite this the Board devoted significant time and effort to examining how it could re establish itself with a credible, value driven 'care in the community' offer that delivers meaningful benefit to those who need support.

Recognising that DCC has provided exemplary mental health related care for nearly four decades, the Board was determined to build upon its excellent reputation and the exceptional resources developed over that time.

The Board took the decision to cease counselling by the end of 2024. While individual clients were relatively straightforward to redirect to alternative providers, existing contracts with businesses offering counselling for employees were, by their very nature, more complex to conclude. As a result, DCC's gross income for 2024-2025 totalled £121,716.

Although modest, this income maintains important lines of communication that provides a platform on which future activity could be rebuilt should circumstances allow a return to the organisation's hallmark of prompt, efficient, and high quality care.

In parallel, and partly as a result of its own experience, the Board's research highlighted the growing pressures faced by charities of all sizes, particularly the lack of meaningful support from regional and national government. In response, DCC initiated a study exploring how its decades of experience could be used to support and care for those who, in effect, serve as frontline carers within the voluntary sector.

At the time of writing, considerable progress has been made in a project that has been entitled Hub & Spoke.

FINANCIAL REVIEW

Financial Review

The trustees aim to maintain a sufficient level of free reserves in unrestricted funds to ensure the delivery of the charity's services and enable investment into service development and innovation to deepen the charity's impact, when appropriate, outside of income patterns and funder dependencies.

In 2024/25 there was a deficit of £166,203 (2023/24 deficit of £193,011) and expenditure was £287,198 (2023/24 £1,083,217).

The board will ensure careful management of forward commitments to ensure that DCC can maintain momentum and drive targeted growth without over-committing from a cash flow perspective.

The trustees are comfortable that the charity has sufficient cash to meet its short-term financial liabilities and contractual obligations as they fall due.

Pay and remuneration

The aim of Dover Counselling Centre's remuneration policy is to maintain sustainable, fair levels of pay at the same time as attracting and retaining the right people to deliver our services.

ln setting appropriate levels of senior management pay, the board considers the skills, experience and competencies required for each role, and the remuneration level for those roles in sectors where suitable candidates would be found.

Risk management

The trustees have overall responsibility for the system of internal control that is designed by senior management to ensure effective and efficient operations, including financial reporting and compliance with laws and regulations. The trustees acknowledge that such a system is designed to manage rather than eliminate the risk of failure to achieve business objectives and can only provide reasonable and not absolute assurance against material misstatement or loss.

Management of core risks around funding, data privacy, information security, ethics and clinical quality are integral to the success of DCC.

There are regular reviews and updates of policies and procedures and appropriate legal and professional advice sought and followed as appropriate.

FUTURE

As we look to the future, the external environment is likely to continue to be a challenge, and prudent financial planning will be as important as income generation.

DCC will continue to build on insights from previous years to develop more efficient and robust ways to drive and grow income opportunities as we seek to reduce income related risk.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

The charity is constituted under a Memorandum of Association dated 5 December 1988 and is a registered charity (number 800988).

Organisational structure

The charity is organised in such a way that trustees meet regularly in order to manage its affairs whilst day to day responsibility is delegated to the management team.

Induction and training of new trustees

Recommendations to become a trustee tend to come from within the organisation, particularly if the board has identified that they need someone with a particular skill e.g Finance. If personal recommendations were not to be successful then the position would be advertised.

Candidates are required to complete an interview with the chair and another trustee prior to being nominated, to ensure they fully understand the role and responsibilities of a trustee prior to election/appointment. Trustees newly elected to the board of trustees during the period receive an induction pack, which contains reading material concerning both general trustee and governance issues. They also attend meetings with the senior management team to learn and better understand how DCC operates.

Specific training would be provided if the trustee did not already have the skills and knowledge necessary.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 26 June 2026 and signed on its behalf by:

Dr W T Moses MBE (Chair) - Trustee

Independent examiner's report to the trustees of The Dover Counselling Centre ('the Company')

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

I D Pascall FCA

McCabe Ford Williams

Chartered Accountants

Charlton House

Dour Street

DOVER

Kent

CT16 1BL

26 June 2026

30.9.25

30.9.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

190

-

190

350

Charitable activities

5

Counselling

85,877

-

85,877

779,360

Supervision

-

-

-

875

Training

-

-

-

29,998

Office decoration

-

-

-

5,000

Investment income

4

35,649

-

35,649

13,009

Other income

-

-

-

1,614

Total

121,716

-

121,716

830,206

EXPENDITURE ON

Charitable activities

6

Counselling

287,918

-

287,918

1,023,217

Office decoration

-

-

-

-

Total

287,918

-

287,918

1,023,217

Net gains/(losses) on investments

(1

)

-

(1

)

-

NET INCOME/(EXPENDITURE)

(166,203

)

-

(166,203

)

(193,011

)

RECONCILIATION OF FUNDS

Total funds brought forward

1,736,289

-

1,736,289

1,929,300

TOTAL FUNDS CARRIED FORWARD

1,570,086

-

1,570,086

1,736,289

30.9.25

30.9.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

12

215,146

-

215,146

223,589

Investments

13

-

-

-

1

215,146

-

215,146

223,590

CURRENT ASSETS

Debtors

14

9,804

-

9,804

13,716

Cash at bank

1,354,473

-

1,354,473

1,514,699

1,364,277

-

1,364,277

1,528,415

CREDITORS

Amounts falling due within one year

15

(9,337

)

-

(9,337

)

(15,716

)

NET CURRENT ASSETS

1,354,940

-

1,354,940

1,512,699

TOTAL ASSETS LESS CURRENT LIABILITIES

1,570,086

-

1,570,086

1,736,289

NET ASSETS

1,570,086

-

1,570,086

1,736,289

FUNDS

17

Unrestricted funds

1,570,086

1,736,289

TOTAL FUNDS

1,570,086

1,736,289

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 26 June 2026 and were signed on its behalf by:

Dr W T Moses MBE (Chair) - Trustee

1.	STATUTORY INFORMATION

The Dover Counselling Centre is an incorporated charity registered in England. The Charitable company's registered number, principal address and nature of operations can be found in the Report of Trustees.

The financial statements are presented in sterling which is the functional currency of the charity.

2.	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, with the exception of investments which are included at market value.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows.

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.

Amounts recoverable on contract are based on the stage of completion of ongoing counselling cases. These are calculated on a sessions basis.

Income from donations or grants are recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP.

Interest income is recognised as the charity's right to receive payment is established.

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

-

Straight line over 50 years

Fixtures and fittings

-

20% on cost

Investments

Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded

at transaction price. Any losses arising from impairment are recognised in expenditure.

3.	DONATIONS AND LEGACIES

30.9.25

30.9.24

£

£

Donations

190

350

4.	INVESTMENT INCOME

30.9.25

30.9.24

£

£

Bank interest receivable

35,649

13,009

5.	INCOME FROM CHARITABLE ACTIVITIES

30.9.25

30.9.24

Activity

£

£

AQP counselling

Counselling

-

688,069

Counselling

Counselling

85,877

91,291

Supervision

Supervision

-

875

HEE funding

Training

-

22,843

Training

Training

-

7,155

Other grants

Office decoration

-

5,000

85,877

815,233

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

30.9.25

30.9.24

£

£

Screwfix foundation

-

5,000

6.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 7)

Totals

£

£

£

Counselling

98,506

189,412

287,918

7.	SUPPORT COSTS

Governance

Other

costs

Totals

£

£

£

Counselling

185,062

4,350

189,412

Support costs, included in the above, are as follows:

Other

30.9.25

30.9.24

Total

Counselling

activities

£

£

Wages, national insurance and pensions

36,681

106,562

Staff training and supervision

-

20,049

Agency fees

16,157

15,041

Hire of equipment

4,424

6,501

Rates and water

1,572

1,559

Insurance

3,153

6,083

Light and heat

7,056

10,221

Telephone

3,134

12,898

Repairs and maintenance

12,437

29,003

Office expenses

40,653

73,385

Legal and professional fees

2,856

10,179

Recruitment Expenses

910

8,516

Bad and doubtful debts

-

6,228

Advertising

2,477

430

Carried forward

131,510

306,655

30.9.25

30.9.24

Total

Counselling

activities

£

£

Brought forward

131,510

306,655

Garden therapy

17,712

27,711

Consultancy fees

25,433

21,679

Sundry

560

17,461

Bank charges

1,439

1,458

Depreciation of tangible fixed assets

8,443

10,258

(Profit)/ loss on disposal of fixed assets

(35

)

2,916

185,062

388,138

Governance costs

30.9.25

30.9.24

Total

Counselling

activities

£

£

Independent examination fees

4,350

5,148

8.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

£

Depreciation - owned assets

8,443

10,258

Hire of plant and machinery

4,424

6,501

(Profit)/ Loss on disposal of fixed assets

(35

)

2,916

Independent examination fees

4,350

5,148

9.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2025.

Trustees' expenses

Trustees expenses amounting to £8,485 (2024 £5,024) were reimbursed to four Trustees during the year (2024 - four) for travel expenses.

10.	STAFF COSTS

Total staff costs were as follows:

2025

2024

£

£

Wages and salaries

66,599

560,380

Social security costs

2,010

62,290

Pensions

1,249

10,341

69,858

633,011

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

2025

2024

average number of employees

3

16

No employees received emoluments in excess of £60,000 (2024 - nil).

11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

350

-

350

Charitable activities

Counselling

756,517

22,843

779,360

Supervision

875

-

875

Training

29,998

-

29,998

Office decoration

-

5,000

5,000

Investment income

13,009

-

13,009

Other income

1,614

-

1,614

Total

802,363

27,843

830,206

EXPENDITURE ON

Charitable activities

Counselling

967,346

55,871

1,023,217

Office decoration

(5,000

)

5,000

-

Total

962,346

60,871

1,023,217

NET INCOME/(EXPENDITURE)

(159,983

)

(33,028

)

(193,011

)

RECONCILIATION OF FUNDS

Total funds brought forward

1,896,272

33,028

1,929,300

TOTAL FUNDS CARRIED FORWARD

1,736,289

-

1,736,289

12.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 October 2024

252,057

89,444

341,501

Disposals

-

(946

)

(946

)

At 30 September 2025

252,057

88,498

340,555

DEPRECIATION

At 1 October 2024

34,807

83,105

117,912

Charge for year

5,041

3,402

8,443

Eliminated on disposal

-

(946

)

(946

)

At 30 September 2025

39,848

85,561

125,409

NET BOOK VALUE

At 30 September 2025

212,209

2,937

215,146

At 30 September 2024

217,250

6,339

223,589

13.	FIXED ASSET INVESTMENTS

The dormant subsidiary company Inspire- Compassion Ltd was dissolved on 9 September 2025. As a result, the £1 investment in this company has been written off.

14.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

9,804

13,716

15.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Social security and other taxes

1,006

813

Sundry creditors and deferred income

8,331

14,903

9,337

15,716

16.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2024

2023

£

£

Within one year

4,940

6,436

Between one and five years

16,877

-

21,817

6,436