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 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)".
The objects of the charity as stated in the Articles of Association are:
To educate the public concerning the benefits of secure couple relationships, marriage and family life in order to improve the emotional, sexual and spiritual well-being of individuals which is derived from committed relationships;
To seek to enhance the good health, both mental and physical, of adults and children by increasing public awareness of the benefit of committed couple relationships, marriage and family life and working to prevent poverty, hardship and distress caused by the breakdown of such relationships;
To provide counselling, advice, education, guidance and relief to adults and/or children in relation to any aspect of contemporary life or work which may prejudice their physical or mental well being, or influence either directly or indirectly, their present or future family or couple relationship;
To relieve those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage;
To promote research into all of the above objects and to make the results available to the public.
Vision
Relationships Sussex's vision is of a future in which healthy relationships form the heart of a thriving society.
Mission
Our purpose is to help people make those personal changes which enable them to engage in committed and loving relationships for the benefit of themselves, their family and society.
To develop and support healthy relationships by:
- Helping couples, families and individuals to make relationships work better;
- Delivering inclusive, high-quality services that are relevant at every stage of life;
- Helping both the public and policymakers to improve their understanding of relationships and what makes them flourish.
We aim to deliver our services with cultural sensitivity and without discrimination. Our principal activity is the provision of counselling for couples, individuals, families and young people experiencing relationship difficulties, and the provision of sexual therapy.
Public benefit
Our aim is to provide our services to clients irrespective of age, disability, gender, marital status, sexual orientation, race, religion or ability to pay. We do all we can to support clients on limited incomes and we have been able to provide services to children and to some disadvantaged couples and families at reduced costs. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Key trends 2025/2026
Early in the new financial year Relate West Sussex became Relationships Sussex following the National organisation going into Administration in November 2024, and the Relate brand being taken on by Family Action in January 2025. Along with 20 other former Relate centres, Relationships Sussex continued to operate independently in our local area. Changed systems, updated processes and fresh new branding backed by a local marketing campaign marked this change while our quality and well-received counselling services continued uninterrupted.
The brand change, the resulting drop in visibility and loss of referrals through the Relate National network resulted in a 28% drop in service delivery. Nevertheless, over the course of the year, we offered 2,597 counselling sessions to adults, couples, families and children and young people in West Sussex. Nearly a third of those were free or low-cost thanks to the generous support of local partners and Trusts. Special thanks go to Leacroft Medical Practice, Early Help, Seymour School, Ernest Kleinwort Charitable Trust, Sussex Community Foundation, Schroders, Tesco Stronger Starts, Longley Trust, Bassil Shippham and Alsford Trust and Crawley Borough Council. Their support has helped our counselling services to remain financially accessible.
We are best known for family and relationship counselling, which accounted for over half of our service delivery last year. However, even without the contracts we previously held with GPs and local authorities, counselling for individual adults and children and young people remained steady, accounting for 24% and 21% of total service delivery respectively. Particular demand for play therapy services for primary aged children led to the recruitment of new counsellors specialising in therapeutic work with our youngest clients.
As clients paying for services makes up nearly 40% of our income, the drop in clients and service delivery meant an 11% drop in overall income and a second year of significant deficit, despite the ongoing and excellent performance of our Crawley-based charity shop. Having weathered the Relate crisis of 2024-2025, trustees and management set a small deficit budget for 2025-2026 to allow time for changes to take place. At the end of last year, the decision was made first to cut costs for a balanced budget in 2026-2027, and second to explore new opportunities and ways of working that create potential for a sustainable, refreshed service with potential for growth.
Three year comparisons
Cases
| 2023/2024 | 2024/2025 | 2025/2026 |
Appointments offered | 4,872 | 3,624 | 2,597 |
Number of people supported | 1,121 | 961 | 889 |
Finances
| 2023/2024 | 2024/2025 | 2025/2026 |
Income | 520,897 | 432,901 | 384,724 |
Expenditure | 516,652 | 453,877 | 413,317 |
Surplus/Deficit | 4,245 | -20,976 | -28,593 |
“I actually understand my partner far more than I did previously. I also understand certain things about myself, such as triggers, which I may be able to control better.”
“I feel I understood my part in situations and what I could do differently moving forward.”
“I could write an essay on about how good my counsellor was. I was very nervous about counselling prior but after meeting my counsellor I actually looked forward to coming! She was a sounding board who put a different perspective on how we were both feeling.”
“Our counsellor understood what we were struggling with and suggested relevant and effective exercises. She was very patient and explained everything we needed to do. She was always fair and grounding.”
“The ten days we had living apart leading up to our first session were just what we needed, and with the help of the counsellor, we were able to see things with a clearer perspective. We had such a positive experience that a week later, we were under the same roof... We got de-railed, but with your help and guidance, as a neutral party, we got back on track swiftly! Thank you!”
Individuals
“Counselling has positively helped me through a very difficult time in my life. My counsellor let me talk and really listened. Then she helped me to reframe things and suggested different things I could try. I always looked forward to my sessions and came away feeling much brighter and more positive.”
“I have found myself in a better place overall. My counsellor was amazing and made me feel listened to and understood.”
“Counselling has been an amazing experience to help me overcome the first part of my journey. My counsellor has been so understanding and helpful and I couldn’t have overcome situations without her. She’s been great!”
“It was helpful to be able to work with the same counsellor I had seen previously - it meant we could pick up where we left off. I can see and feel the progress I have made.”
“The counselling room was comfortable and quiet. My counsellor created a safe space enabling me to talk openly about my background and feelings. I was listened to and he suggested a number of strategies to improve matters.”
“It’s been life changing. To have an independent view and advice has made me better understand myself and made me a better person.”
“My counsellor and the reception staff made me feel comfortable from the time I walked in. My counsellor was understanding and helpful and empathetic. I will take so much away with me from counselling.”
“I found the counselling very helpful. The counsellor was easy to engage with, understanding but also asked questions that made me look at myself, as well as give me a safe space to air out my problems without feeling judged. I will definitely use them again if I feel I need them in the future.”
“My counsellor helped me realise that some of the skills I was hoping to work on I actually demonstrated quite well already and she helped me to realise my strengths.”
“Firstly, it allowed me to tell my story which I had a great need to do. Talking about the way I was feeling helped me understand why I felt that way. I was given help to cope in the future.”
Children and young people
“My daughter has had counselling before but this time she has got so much from this and even didn’t mind the 9am slot.”
“My confidence has been boosted. I can be myself and talk to my family about my feelings.”
“This is the only place I speak. Outside of here, I’m silent. It’s so good having this place to talk about big stuff.”
“I feel better about opening up about my feelings.”
“It’s been helpful because you get to talk about stuff you don’t normally and actually get to say what you feel.”
“It’s helped a lot and thank you for it. It takes my mind off everything.”
“The space makes me feel that whatever I say here is private and I can express myself fully.”
“I am so excited coming here. We explore my feelings and I am happy afterwards.”
Financial position
The Statement of Financial Activities on page 10 shows a deficit of £28,593 (2024/2025: deficit of £20,976) and this has been reflected in the Balance Sheet as set out page 12. The balance of the Unrestricted Funds is adequate to fulfil the company's obligations.
Funding sources
We are always grateful to our partners, funders and members of the general public who have consistently supported the vital work of Relationships Sussex over the years. Thank you to the following funders who have given monies during the year:
Funding to support the whole organisation and all areas served Bassil Shippham and Alsford Trust Ernest Kleinwort Charitable Trust Schroders Sussex Community Foundation Tesco Stronger Starts |
£250 £4,000 £5,000 £4,480 £1,299 |
Crawley Crawley Borough Council Longley Trust |
£18,000 £1,000 |
We continue to be grateful to our charity shop, which has consistently provided much needed income for the charity. Cara and her team of volunteers are tireless in their commitment to the shop. In the last financial year, the shop made a profit of £118,407 (2024-2025: £120,169).
Reserves policy
The charity needs reserves to enable it to provide a stable and quality service, to meet its contractual liabilities should it have to close, to meet unexpected costs and to allow for investment. The Trustees believe that the ideal level of reserves to meet its general purposes and specific activities should be the equivalent of four months operating costs (currently approximately £110,000) calculated and reviewed annually. This is calculated excluding the costs of the charity shop. Trustees believe that the reserves should be maintained or built up to the desired level in stages as necessary, consistent with the charity's overall financial position and its need to maintain and develop its charitable objectives. At the end of the financial year, the level of freely available reserves stood at £64,147 (2024/2025: £85,991), equivalent to 2.3 months.
Following expenditure cuts made from 1st April 2026, Relationships Sussex has balanced its budget and is meeting its income targets during Q1 of 2026-2027. The trustees and management team have recognised the need for significant change to move towards a place of sustainable growth and are exploring a number of options. As part of this, trustees, staff and counsellors met in April 2026 to address current challenges and reimagine the organisation. Discussions centred around moving from a traditional, weekly counselling service into a more flexible and accessible therapeutic organisation offering multiple ways to access support, a wider range of therapeutic formats, greater workforce flexibility, improved affordability and accessibility and stronger community visibility and partnerships. This is an exciting work in progress, and we look forward to finding new ways for Relationships Sussex to serve the local community.
Governing document
The charity is controlled by its governing document, Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
Relationships Sussex recruits trustees with particular skills who have an interest in counselling support for relationships, families, individual adults, and children and young people. All new board members receive a comprehensive induction pack about Relationships Sussex and their responsibility as charity trustees and company directors. We offer trustees internal and external workshops and ongoing advice, information, training and guidance relating to their duties and the charity's operations.
The Board of Trustees is responsible for the overall governance of the charity. Trustees are elected, appointed or co-opted, the total number of Trustees not being fewer than six nor exceeding eighteen.
The Trustees generally meet between six and 12 times a year, review strategy and operational performance, and set operating plans and budgets. The Board delegates the exercise of certain powers in connection with the financial management of the charity, controlled by requiring regular reporting back to the Board, so that all decisions made under delegated powers can be ratified by the full Board in due course.
Organisational structure
The company is governed by its Memorandum and Articles of Association adopted in 2006 and updated in October 2008, May 2014, May 2021, October 2022 and October 2023.
The Trustees, who are also directors of Relationships Sussex for the purpose of company law, are responsible for the annual report, and for the preparation of financial statements for each financial year, in accordance with applicable law and United Kingdom Accountancy Standards (United Kingdom Generally Accepted Accounting Practice).
The Treasurer, Chair, Centre Manager and Finance Manager undertake the financial management of the charity. They meet regularly to review the budget and management accounts and to prepare financial papers for review by the Trustee Board every
two months. They ensure proper procedures are in place to manage cash resources prudently and to maximise income from liquid resources whilst maintaining sufficient funds to meet daily cash requirements. They advise the Trustee Board on the appropriate level of free reserves and of any significant change needed in financial management strategy. Forecasting is a key element of the financial management activities and forecasts are reviewed regularly at Trustee meetings.
The Centre Manager is responsible for the day to day management of the charity's affairs and for implementing policies agreed by the Board of Trustees. The Supervisors, Finance Manager, and the Administrative Support Team assist the Centre Manager.
Company law requires the trustees to prepare financial statements for each year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources including the income and expenditure of the charitable company for that year.
In preparing these financial statements, the Trustees are required to:
ensure that the most suitable accounting policies are established and applied consistently;
• make judgements and estimates which are reasonable and prudent;
• observe the methods and principles in the charities SORP;
• prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees have overall responsibility for ensuring that the charity has appropriate systems and controls, financial and otherwise. They are also responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and for their proper application as required by charity law. They must take reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that:
• the charity operates efficiently, effectively and in compliance with relevant laws and regulations;
• proper records are maintained and financial information used within the charity, or for publication, is reliable;
• the charity complies with relevant laws and regulations.
Corporate Governance
The organisation adheres to internal controls over all forms of commitment and expenditure. These are continually refined to improve efficiency. The Centre Manager reports to the Board on performance so that all aspects are reviewed and monitored regularly by the Board of Trustees.
The systems of internal controls provide reasonable but not absolute assurance against material misstatement or loss and include:
• a strategic plan and annual budget approved by the Trustees;
• regular consideration by the Trustees of financial results, variances from budgets, non-financial performance indicators and benchmarking reviews;
• delegation of day-to-day management authority and segregation of duties; and
• identification and management of risks.
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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:
The Directors/Trustees of Relationships Sussex have conducted a formal review of the major risks to which the charity is exposed. A Risk Register is kept and this is reviewed as part of the business of Board Meetings. The trustees are satisfied that systems are in place to mitigate its exposure to all the major risks. Internal control risks are minimised by the implementation of procedures for authorisation of all financial transactions. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors to the Centre.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Relationships Sussex (the charitable company) for the year ended 31 March 2026.
Having satisfied myself that the financial statements of the charitable company 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 charitable company’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.
Since the charitable company’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accounts 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 that in any material respect:
accounting records were not kept in respect of the charitable company 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.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Relationships Sussex is a private company limited by guarantee incorporated in England and Wales. It is also a charitable company registered with the Charity Commission. The registered office is The Orchard, 1-2 Gleneagles Court, Brighton Road, Crawley, West Sussex, RH10 6AD.
The financial statements have been prepared in accordance with the charitable company'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)". 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 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.
Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
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.
Grants are credited to the Statement of Financial Activities in the year in which the charitable company becomes entitled to them.
Other trading activities includes income from goods donated to the shop to be sold on and is recognised when the goods are sold.
Charitable activities include client income received by way of counselling, PST and other client income and is recognised when received.
Investment income is recognised in the year it relates to.
Liabilities and related expenditure are recognised in full in the financial statements as soon as an obligation arises and include VAT.
Cost of generating funds includes expenses related to running the Charity Shop and are recognised as incurred.
Expenditure represents the costs directly attributable to charitable activities including governance costs and external Independent Examiner fees.
Support costs now include governance costs which are costs associated with meeting the constitutional and statutory requirements of the charitable company and include Independent Examiner fees, accountancy fees, legal and professional fees and bank charges.
Allocation and apportionment of costs
The main activities of the charitable company are counselling and running the Charity Shop, so all costs related to these are classed as direct charitable costs. All other costs are allocated as support costs.
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.
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.
The charitable company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
The charitable company is exempt from corporation tax on its charitable activities.
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 charitable company operates a defined contributions 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
Debtors are recognised at the settlement amount due.
Creditors
Creditors are recognised where the charitable company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any discounts due.
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.
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charitable company during the year.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
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:
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.
Restricted funds relate to income that has been set aside for the Young People's service also known as Relateen.
These are unrestricted funds which are material to the charitable company's activities.
The computers fund has been set aside in order for the charitable company to update their computers.
The counsellor training fund has been set up so the charitable company can provide training for their counsellors in the future when required.
The marketing fund has been set aside in order for the charitable company to market their future services further.
The charity shop fund has been set aside to update the electrics in the shop and and other repairs that are required.
The fundraising fund has been set aside to provide subsidies and bursaries according to the fund guidelines.
Early Help contract relates to monies received from West Sussex County Council to provide a family counselling service.
The PCN Fund has been set aside to help deliver specialist counselling support for children and young people aged 5–18.
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.
At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
There were no disclosable related party transactions during the year (2025 - none).
Relationships Sussex is in exploratory discussions with another charity with a view to merger, in order to improve our long term sustainability and to strengthen support for our beneficiaries. An estimate of the financial effect cannot be made at this time.