The Trustees present their annual report and financial statements for the year ended 31 August 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 charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
Inspire was established in 1993 with a commitment to offering a caring and confidential counselling service to individuals and couples aged 18 years and over. We pride ourselves on being a Christian-led organization, providing counselling services regardless of gender, race, ethnicity, sexual orientation, ability, or faith. Our team comprises professionally trained and supervised counsellors together with student counsellors who employ a variety of counselling approaches to meet the diverse needs of our clients.
Our vision at Inspire is to enable change and growth through counselling and training. Our mission is simple. We believe that counselling should be accessible to all, irrespective of their ability to pay. Our mission is to create a safe, accepting, and professional environment where individuals can change and grow within the context of a therapeutic relationship.
We aim to empower individuals, by enabling change and growth through accessible counselling and training.
Our core values are:
Christian
Accepting
Safe
Professional
Strategic aims and objectives:
To provide relief by means of professional counselling to people who are in need or distress.
To provide education and training in the knowledge, skills and attitude required for helping, in different professional and non-professional settings.
To support and equip the pastoral ministry of local churches and organisations though pastoral support (training and supervision).
To provide professional supervision to counsellors practicing outside Inspire. Additionally, to provide managerial supervision.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
During the reporting period, Inspire has begun to experience a shifting landscape in counselling provision against which we continue to stride towards fulfilling our mission and objectives. .BACP evidence shows that the counselling sector is undergoing a significant structural shift not because demand is falling but because the landscape of access and delivery is changing. There is an increased uptake in therapy but demand is increasingly being met through a more fragmented and diverse system (eg growth in online and remote therapy – around 1 in 3 NHS mental health treatments are delivered online; clients are engaging across a wider mix of NHS, private, third sector and digital routes , rather than following traditional referral pathways). In a system that is becoming more complex, dispersed and consumer driven Inspire has to change and adapt in order to continue to meet our clients’ needs.
Our counselling service continues to reach a significant number of individuals and couples seeking support. We are proud to have provided a caring and confidential space for personal growth and positive change in the lives of our clients.
We continue progress in our commitment to professional and pastoral supervision, ensuring the highest standards of care and support. Our efforts in this area have been recognized and appreciated by our clients and the community at large.
Furthermore, we successfully expanded our offerings of non-professional courses to cater to a range of subjects and promote personal development in our community. These courses have been well-received and have contributed significantly to our mission of enabling change and growth.
As we look back, we are grateful for the dedication and hard work of our employees, volunteers, counsellors, and supporters. Their commitment and contributions have been instrumental in the success of Inspire. We also extend our appreciation to our clients, who continue to place their trust in us to accompany them on their journey of growth, change and healing.
Despite the challenges faced this year, we remain steadfast in our commitment to our mission and vision, and we look forward to continuing our work in the coming year. We are excited about the future and are confident that with the support of our community, we will be able to face the challenges that come our way.
Total income for the year was £64,792 compared to £70,059 in the previous year.
Total expenditure was £71,828 compared to £70,998.
Net expenditure for the year was £7,036, of which £2,228 related to restricted funds.
Total fund was £31,898 (2024: £38,934), of which £4,322 (2024: £6,550) was restricted.
Despite facing a moderate financial net expenditure this year, we have maintained a prudent financial approach to ensure the sustainability of our operations.
We have successfully secured grants from the following providers for next year -
Suffolk Community Foundation (LDH La Doria Fund)
Suffolk Community Foundation(Port Community Grant Making Programme)
The Belstead Ganzoni Charitable Settlement
We are very grateful and thankful for these grants which have been used to financially support those who cannot afford counselling. We continue to actively seek grant funding as we work to ensure our sustainability.
The Board of Trustees is making carefully considered decisions about how to best ensure the future of the organisation while balancing the needs of the clients with the financial strains placed on all of us at this time. We remain committed to maintaining effective financial management practices and upholding our fiduciary responsibilities.
Reserves policy
In February 2022, the trustees of Inspire agreed to set aside a reserve of £20k to protect the charity's sustainability. This money is held in a separate account and is set aside only to cover wind-down costs, should the need ever arise. If the charity had to close, the reserve would allow us to meet our obligations to staff, suppliers and the people we support, and to close responsibly.
As a Christian charity, we believe in careful stewardship of the resources entrusted to us. We therefore hold no more in reserve than we deem prudent for such costs, so that the rest of our funds can go directly towards our work.
This amount is reviewed at the time of producing the annual accounts.
The charity is a company limited by guarantee.
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 Trustees meet formally every two to three months to consider the running of the charity, finance, counselling and training matters and future operations. In addition, the Trustees meet informally and are in regular communication to exchange opinions and discuss charity activities. Despite the challenges faced this year, we remain steadfast in our commitment to our mission and vision, and we look forward to continuing our work in the coming year.
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:
Recruitment and appointment of trustees
Inspire aims to recruit trustees who bring the skills, experience and values the board needs to govern the charity well.
The board periodically looks at the skills and experience of its members to identify any gaps. We seek to recruit trustees who can fill these gaps, so that the board has the right balance of expertise.
Potential trustees are recommended to the board by people with a connection to the charity, such as staff, volunteers, supporters or current trustees. Each candidate is interviewed by a current trustee, who assesses their suitability for the role. Additional considerations are ensuring there are no conflict of interests, and the requirement for a trustee to hold a DBS certificate. The interview covers their skills and experience and their commitment to the charity's aims and values.
Inspire is a Christian organisation, and its Christian ethos is central to its work. Trustees are therefore required to hold a Christian faith.
Induction
New trustees:
receive a copy of the charity's Articles of Association and are expected to become familiar with them
sign the charity's data privacy notice
receive the charity's policies and procedures and are expected to be familiar with them
meet members of the team to gain an understanding of the charity's day-to-day work.
New trustees can ask questions and get support from the Chair and fellow trustees throughout their first year. Previous meeting minutes, and readily available historical information also help in knowledge gain.
None of the Trustees has any beneficial interest in the company.
The Trustees report was approved by the Board of Trustees.
I report to the Trustees on my examination of the financial statements of Inspire Counselling and Training Limited (the charity) for the year ended 31 August 2025.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements 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 financial statements to be reached.
Investments
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Inspire Counselling and Training Limited is a private company limited by guarantee without share capital incorporated in England and Wales. The registered office is The Fletcher Centre, 2 Crescent Road, Ipswich, IP1 2EX, UK.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity 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 charity. 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 charity 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.
Income being fees receivable for counselling and training is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity 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.
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 are allocated on the portion of the asset’s use.
Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure.
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.
Amortisation 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:
Tangible fixed assets over £50 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 net income/(expenditure) for the year.
Once the carrying value of the asset goes below £50, the asset is then fully depreciated in the following year.
At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible 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 charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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 charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.
Training Costs
Counselling costs
Computer costs
Insurance
Marketing and Hospitality
Office supplies
Printing and reproduction
Refreshments
Professional fees
Rent
Repairs
Payroll costs
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity 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.
During the current year, £500 was released and expensed in the financial year.
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.
There were no disclosable related party transactions during the year (2024 - none).