REGISTERED COMPANY NUMBER: 07355454 (England and Wales)

REGISTERED CHARITY NUMBER: 1140475

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

THE OLIVE BRANCH COUNSELLING

SERVICE LIMITED

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Balance Sheet

7

to

8

Notes to the Financial Statements

9

to

14

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 31st December 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 Charity provides professional and affordable counselling to individuals seeking emotional and psychological wellbeing. Our strategy, launched in 2020, continued to guide our organisational focus and fundraising efforts, helping us to improve beneficiary focus, governance, staffing, and funding.

Our main objective for 2025 was to maximise access to affordable long-term counselling for adults experiencing mental health or wellbeing issues, particularly those with low incomes. We strive to serve all individuals regardless of age, ethnicity, faith, or financial situation.

We publicise our services through partnerships with mental health teams, GP surgeries, and other agencies across Hampshire. Our website offers information about how to access our services and we provide a telephone enquiry line for new clients.

Public benefit

The Trustees confirm they have had due regard to the Charity Commission's guidance on public benefit.

The Olive Branch provides long-term counselling (up to twelve months) to individuals experiencing mental health challenges, regardless of financial means, ethnicity, or faith. At a time when statutory services are under considerable strain, our work represents a vital, sustained, and accessible contribution to public wellbeing.

The value of our work is reflected not only in successful grant funding but also in the ongoing generosity of individuals, churches, community groups, and, most importantly, the dedication of our volunteers.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

In 2025 we consolidated the clinical and operational improvements introduced in the first year of the National Lottery project. Our focus shifted towards sustainability, quality and organisational resilience, supported by continued investment in volunteers, supervision and assessment capacity.

Key areas of development in 2025 included:

- Risk management - the numerical 1-5 risk-rating system was embedded, supporting more consistent assessment and allocation decisions.

- Outcome measurement - CORE-10 was fully embedded in clinical practice. In 2025, average scores were 14.6 at intake and 7.8 at the end of counselling.

- Assessment processes - clearer documentation, training and communication supported expansion to 14 assessors and more responsive intake and allocation.

- Administrative capacity - improved documentation, procedures and rotas strengthened support for the clinical team and volunteers.

- Enquiry line - two non-clinical volunteers supported the Enquiry Line rota and administration.

Staff roles, workload management and communication were strengthened in 2025.

In 2025, we provided counselling to 260 adults over the course of the year. Online sessions supported continuity for clients facing financial, geographical or health-related barriers.

In 2025, the reported volunteer counsellor count was 48. Numbers varied during the year, reaching and briefly exceeding the target of 50, with ongoing recruitment addressing natural turnover. The service had capacity to support approximately 150 clients at any one time.

Eight clinical supervisors delivered 12 supervision groups, meeting fortnightly to support reflective practice, oversee complex case work and enhance professional development. Additional assessor training, peer support and continuing professional development strengthened the volunteer team.

Client Profile 2025

- In 2025, we supported 260 adults from the Winchester area and further afield across Hampshire.

- The client profile was 67% female, 30% male and 3% non-binary.

- 74% of clients had annual income below £20,000; 41% reported no income.

- Common presenting issues: depression, anxiety, relationship difficulties, trauma and self-esteem challenges, often alongside financial insecurity and caring responsibilities.

Income and Fundraising

Client contributions remain an important income stream. In 2025, 59% of clients contributed £12 or less per session. National Lottery funding continued to support affordable access, alongside applications to trusts and foundations made with Moneytree Fundraising.

Significant Achievements in 2025

- National Lottery Community Fund - in 2025, we completed the second year of our three-year grant. Reported client feedback exceeded the original targets for wellbeing improvement, empowerment and developing new skills.

- Funding applications - working with Moneytree Fundraising, we raised £10,000 from four foundations in 2025:

- Alice Ellen Cooper Dean Charitable Foundation awarded £3,000.

- The Syder Foundation awarded £2,000 (towards IT equipment and whiteboards).

- The Belgae Trust awarded £2,000.

- Anton Jurgens Charitable Trust awarded £3,000.

- Additional income - generated by hiring out counselling rooms to qualified practitioners.

FINANCIAL REVIEW

Financial position

The charity receives income from client contributions, donations, trusts, foundations and other fundraising. National Lottery funding continued to support service delivery and affordable access in 2025.

Total income for the year ended 31 December 2025 was £194,024, with expenditure of £141,924.

Staff and trustees continue to pursue potential fundraising activities to augment existing reserves.

The Trustees' financial priorities are strong governance, careful oversight and continuous improvement, with a focus on sustaining the charity's services and impact in the years ahead.

Reserves policy

Our policy is to maintain reserves of between three and six months' worth of operating expenses. Total funds at 31 December 2025 were £118,436, comprising restricted funds of £41,651 and unrestricted funds of £76,785.

FUTURE PLANS

Looking ahead to 2026, our focus is on refinement, sustainability and responsiveness, with a planned review of our strategic framework.

2026 priorities include supporting volunteer retention and wellbeing; strengthening engagement with under-represented groups; refining client pathways; and using client and volunteer feedback to guide development.

We will continue fundraising to sustain accessible, long-term counselling beyond the National Lottery grant. Future planning will prioritise service quality, clinical safety, volunteer support and financial sustainability rather than expansion alone.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Olive Branch was constituted as a trust under a Deed dated 30 May 1996 and incorporated on 24 August 2010. It operates as a company limited by guarantee under the Companies Act 2006 and is governed by its Articles of Association.

Recruitment and appointment of new trustees

Trustees, who also serve as company directors, are typically drawn from experienced supervisors, counsellors, or members of the local community. Under Article 34(1) of the Articles of Association, trustees may appoint new members, subject to re-election at the AGM.

Organisational structure

- Four trustees served during 2025 and provided overall governance and strategic oversight. The board meets six to eight times a year with the Clinical Lead.

- The Clinical Lead manages counselling services, supported by the Head of Counselling and Senior Office Administrator. The Assistant Head of Counselling resigned in 2025 and a new person was appointed to the role.

- Volunteer counsellors are recruited and managed by the Clinical and Office team, with clinical oversight provided by eight Clinical Supervisors.

- The number of volunteer counsellors fluctuates, as the majority join us to complete their training placements and leave once qualified. In 2025, approximately 40-50 volunteer counsellors provided counselling services at any one time.

- Volunteer assessors conduct client consultations and determine suitability for our services; some also work as volunteer counsellors.

Induction and training of new trustees

- Trustee role description details the role and responsibilities.

- Induction includes meetings with the clinical team and an introduction to key policies and systems.

- Trustees receive regular reports on finances, service delivery, and strategic developments.

Risk management

The Trustees and Clinical Lead review major risks regularly, including:

- Client safety - maintained through robust risk assessments and referral pathways.

- Financial sustainability - addressed by diversifying income sources.

- Staff and volunteer dependency - mitigated by prioritising supervision, wellbeing, and structured support.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07355454 (England and Wales)

Registered Charity number

1140475

Registered office

14 St Clement Street

Winchester

Hampshire

SO23 9HH

Trustees

A Jenvey (resigned 7.5.2026)

N Siouty

N Cadavieco

G Mortimer (appointed 1.4.2025) (resigned 7.5.2026)

T Akers (appointed 22.6.2026)

Independent Examiner

D J C Barr FCA

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

Approved by order of the board of trustees on 30th October 2026 and signed on its behalf by:

N Siouty - Trustee

Independent examiner's report to the trustees of The Olive Branch Counselling Service Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 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.

D J C Barr FCA

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

30th October 2026

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

27,058

94,521

121,579

112,157

Charitable activities

Counselling services

71,107

-

71,107

72,435

Investment income

3

1,338

-

1,338

736

Total

99,503

94,521

194,024

185,328

EXPENDITURE ON

Raising funds

5,863

-

5,863

5,659

Charitable activities

4

Counselling services

45,104

90,957

136,061

128,993

Total

50,967

90,957

141,924

134,652

NET INCOME

48,536

3,564

52,100

50,676

RECONCILIATION OF FUNDS

Total funds brought forward

28,249

38,087

66,336

15,660

TOTAL FUNDS CARRIED FORWARD

76,785

41,651

118,436

66,336

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

10

2,489

528

3,017

1,729

CURRENT ASSETS

Debtors

11

243

-

243

153

Cash at bank and in hand

79,008

41,123

120,131

77,173

79,251

41,123

120,374

77,326

CREDITORS

Amounts falling due within one year

12

(4,955

)

-

(4,955

)

(12,719

)

NET CURRENT ASSETS

74,296

41,123

115,419

64,607

TOTAL ASSETS LESS CURRENT LIABILITIES

76,785

41,651

118,436

66,336

NET ASSETS

76,785

41,651

118,436

66,336

FUNDS

13

Unrestricted funds

76,785

28,249

Restricted funds

41,651

38,087

TOTAL FUNDS

118,436

66,336

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 30th October 2026 and were signed on its behalf by:

N Siouty - 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.

The trustees consider that there are no material uncertainties about the Society's ability to continue as a going concern.

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.

The value of services provided by volunteers has not been included.

Grants are recognised in the Statement of Financial Activities over the period for which they are receivable.

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.

Improvements to property

-

in accordance with the property

Fixtures and fittings

-

25% on cost

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.

2.	DONATIONS AND LEGACIES

2025

2024

£

£

Donations

20,758

18,623

Grants

100,821

93,534

121,579

112,157

3.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

1,338

736

4.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs (see

costs (see

note 5)

note 6)

Totals

£

£

£

Counselling services

132,541

3,520

136,061

5.	DIRECT COSTS OF CHARITABLE ACTIVITIES

2025

2024

£

£

Staff costs

66,648

61,948

Rent

19,092

19,000

Rates and water

1,813

1,521

Insurance

1,070

766

Light and heat

2,458

2,048

Telephone

1,140

1,728

Advertising

1,096

140

Sundries

1,811

2,499

Accountancy & bookkeeping

5,921

5,516

Subscriptions

260

308

Firecare

117

355

Supervision costs

22,427

22,275

Training

390

399

Repairs and maintenance

995

2,025

Cleaning

2,744

2,233

Office expenses

3,394

2,414

IT expenditure

1,165

1,081

132,541

126,256

6.	SUPPORT COSTS

Governance

Management

costs

Totals

£

£

£

Counselling services

1,246

2,274

3,520

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

Management

2025

2024

Counselling

Total

services

activities

£

£

Depreciation of tangible and heritage assets

1,246

787

Governance costs

2025

2024

Counselling

Total

services

activities

£

£

Independent examiner's fees

2,274

1,950

7.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

£

Depreciation - owned assets

1,246

787

Other operating leases

19,092

19,000

8.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2025 nor for the year ended 31st December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2025 nor for the year ended 31st December 2024.

9.	STAFF COSTS

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

2025

2024

Administration

4

4

No employees received emoluments in excess of £60,000.

10.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Totals

£

£

£

COST

At 1st January 2025

8,566

5,984

14,550

Additions

-

2,534

2,534

At 31st December 2025

8,566

8,518

17,084

DEPRECIATION

At 1st January 2025

8,566

4,255

12,821

Charge for year

-

1,246

1,246

At 31st December 2025

8,566

5,501

14,067

NET BOOK VALUE

At 31st December 2025

-

3,017

3,017

At 31st December 2024

-

1,729

1,729

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments and accrued income

243

153

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

3,065

10,829

Accrued expenses

1,890

1,890

4,955

12,719

13.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.25

in funds

31.12.25

£

£

£

Unrestricted funds

General fund

28,249

48,536

76,785

Restricted funds

National Lottery grant

38,087

2,123

40,210

Syder Foundation - IT and Equipment

-

1,441

1,441

38,087

3,564

41,651

TOTAL FUNDS

66,336

52,100

118,436

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

99,503

(50,967

)

48,536

Restricted funds

National Lottery grant

92,521

(90,398

)

2,123

Syder Foundation - IT and Equipment

2,000

(559

)

1,441

94,521

(90,957

)

3,564

TOTAL FUNDS

194,024

(141,924

)

52,100

Comparatives for movement in funds

Net

movement

At

At 1.1.24

in funds

31.12.24

£

£

£

Unrestricted fund

(20,603

)

48,852

28,249

Restricted funds

National Lottery grant

36,263

1,824

38,087

TOTAL FUNDS

15,660

50,676

66,336

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

97,094

(48,242

)

48,852

Restricted funds

National Lottery grant

88,234

(86,410

)

1,824

TOTAL FUNDS

185,328

(134,652

)

50,676

14.	RELATED PARTY DISCLOSURES

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