FINANCIAL STATEMENTS FOR THE YEAR ENDED

FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2014
FOR
LEEDS COUNSELLING
(A company Limited by guarantee)
Registered Charity Number: 1057908
REGISTERED NUMBER: 3216262
LEEDS COUNSELLING
CONTENTS
Page
Members of the Board and Professional Advisers
1
Trustees’ Annual Report
3
Independent Auditor’s Report
13
Statement of Financial Activities
15
Income and Expenditure Account
16
Balance Sheet
17
Notes to the Financial Statements
18
Page 2
LEEDS COUNSELLING
MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS
REGISTERED CHARITY NAME:
Leeds Counselling
A company limited by guarantee
CHARITY WORKING NAMES:
Leeds Counselling
Leeds Group Therapy
Meridian Wellbeing
CHARITY NUMBER:
1057908
COMPANY REGISTRATION NUMBER:
3216262
REGISTERED OFFICE:
Leeds Counselling
Leeds Bridge House
Hunslet Road
Leeds
LS10 1JN
TRUSTEES:
C Pinks (Chair)
L Carey
M Day
J Heywood
C Marsh
B Naylor
C Roberts
L Ware
CHARITY DIRECTOR:
J Davis
SECRETARY:
C Roberts
AUDITOR:
Murray Harcourt Limited
Registered Auditors
Elizabeth House
13-19 Queen Street
Leeds
LS1 2TW
Page 1
LEEDS COUNSELLING
MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS
(continued)
BANKERS:
Yorkshire Bank Plc
8 Kirkgate
Leeds
LS1 6BZ
HSBC Bank Plc
PO Box 105
33 Park Row
Leeds
LS1 1LD
CAF Bank Limited
25 Kings Hill Avenue
West Malling
Kent
ME19 4JQ
SOLICITORS:
Eversheds LLP
Bridgewater Place
Water Lane
Leeds
LS11 5DR
Page 2
LEEDS COUNSELLING
TRUSTEES’ ANNUAL REPORT
For the year ended 30 September 2014
The Trustees, who are also Directors for the purposes of the Companies Act, have pleasure in presenting their
report and financial statements of the charity for the year ended 30 September 2014.
REFERENCE AND ADMINISTRATIVE DETAILS
CHARITY NAME
Leeds Counselling
BOARD OF TRUSTEES
The Trustees who served the charity during the period and after the period end were as follows:
Trustee
C Pinks
C Roberts
M Day
R H Corby
F W Oakes
S Ferguson
J Dunmore
L Ware
J Heywood
B Naylor
L Carey
C Marsh
Role
Chair
Company Secretary
Treasurer
Trustee
Trustee
Trustee
Trustee
Trustee
Trustee
Trustee
Trustee
Trustee
Date of appointment
04.03.2012
04.09.2013
17.11.2014
08.08.1996
15.11.2000
16.05.2012
04.09.2013
04.09.2013
18.09.2013
12.03.2014
17.11.2014
17.11.2014
Date of resignation
12.03.2014
12.03.2014
24.07.2014
01.09.2014
MANAGEMENT & ADMINISTRATIVE TEAM
The Management & Administrative Team who served the charity during the period were as follows:
Jon Davis
Steve Smith
Liz Oxtoby
Joseph Hanney
Allison Brown
Helen McGlinchey
Gordon Aickin
Peri O’Connor
Steve Race
Mick Mesa
Donna Harris
Fatima Amirkamali
Jane Bradshaw
Linda Carrington
Natalie Tuck
Charity Director
Head of Infrastructure
Head of Services & Clinical Lead (Adults)
Head of Services
Schools Services Manager & Clinical Lead (Young People)
Schools Services Manager (from Feb 2014)
Financial Controller
NHS Services Manager (until Mar 2014))
IAPT Counselling Service Manager (from April 2014)
Calderdale CAMHS Manager (from July 2014)
Administrative Manager
Charity Administrator
Charity Administrator
Charity Administrator (from Aug 2014)
Charity Administrator (until Jul 2014)
Page 3
LEEDS COUNSELLING
TRUSTEES’ ANNUAL REPORT
For the year ended 30 September 2014
(continued)
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is a company limited by guarantee, incorporated on 19 June 1996, and registered as a charity on
9 September 1996. The company was established under a Memorandum of Association, which details the objects
and powers of the charitable company, and is governed under its Articles of Association. In the event of the
company being wound up, members are obliged to contribute an amount not exceeding £10.
Recruitment and appointment of Trustees
The directors of the company are also charity trustees for the purposes of charity law and under the company’s
Articles are known as Trustees. Under the requirements of the Memorandum and Articles of Association, the
members of the Board of Trustees are elected to serve for a period of three years after which they must be
elected at the next Annual General Meeting. This year, no Trustees are required to retire by rotation.
The Trustees would like to record their appreciation to their fellow Trustees, William Oakes, Richard Corby,
James Dunmore and Sarah Fergusson, who retired during the year. In particular, William Oakes and Richard
Corby, can take credit for helping the charity to grow significantly during their long tenure of over a decade.
Clinical and business skills are both well represented on the Board of Trustees. Where particular skills are
identified as being necessary, individuals are approached to offer themselves for election to the Board.
Trustee induction and training
New trustees are invited to meet the Chair and the Charity Director of the charity to familiarise themselves with its
work and the context within which it operates. New trustees are made aware of the obligations of Board members,
the charity’s future plans and objectives, and the current financial position as set out in the latest published
accounts. In addition they are supplied with the relevant publications from the Charity Commission and a copy of
the company’s Memorandum and Articles.
Organisational structure
Leeds Counselling’s Board of Trustees meets at least quarterly and is responsible for the governance of the
charity and overseeing its strategic direction. At the year end, the Board had six members from different
professional backgrounds.
The skills and experience of the Board at the year-end comprised:
 a solicitor and company secretary
 a management consultant
 a learning & development consultant
 a HR director
 a retired NHS manager and counsellor & supervisor in private practice
 a learning and development manager
Page 4
LEEDS COUNSELLING
TRUSTEES’ ANNUAL REPORT
For the year ended 30 September 2014
(continued)
The Board has implemented the practice of a yearly rotation of Chair, with a new Chair usually taking over at
the close of each Annual General Meeting.
A scheme of delegation is in place. The Charity Director, supported by management colleagues, is responsible
for ensuring that the charity delivers and performs in line with its objectives, and that the charity is adequately
financed in a sustainable manner. The Charity Director is in regular communication with the Chair of the Board
of Trustees as events warrant.
Wider networks
Leeds Counselling is part of a consortium of provider agencies delivering the IAPT Phase 2 programme
(access to psychological therapies to referred NHS patients) in Leeds. The consortium comprises: Community
Links (Northern) Ltd, Touchstone-Leeds, and Leeds Community Healthcare NHS Trust.
Leeds Counselling is an accredited service (number 100814) of the British Association for Counselling and
Psychotherapy (BACP). As such, selected policies and procedures are audited annually in order to maintain
this status, with a full audit every five years.
Major risks
The Board of Trustees assesses the major risks to which the charity is exposed on an ongoing basis, and is
satisfied that appropriate systems and procedures are in place, where feasible, to mitigate these risks.
Two principal risks have been identified: i) the continued financial viability of the charity and ii) risk of harm to
clients and staff, given the nature of disturbance which is sometimes presented to the agency by clients.
The charity’s dependence on income from commissioned services has led to the development of a strategic
plan designed to focus attention on funding derived from other activities.
Risk of harm to clients and staff is minimised through in-house clinical supervision, robust policies and
procedures, and a clear health and safety policy.
Page 5
LEEDS COUNSELLING
TRUSTEES’ ANNUAL REPORT
For the year ended 30 September 2014
(continued)
OBJECTIVES AND ACTIVITIES
Objectives
Leeds Counselling’s charitable objects are “to preserve and protect good health both mental and physical, in
particular but without limiting the foregoing by the provision of a confidential counselling service, and to provide
education and training for those involved in counselling”.
At Leeds Counselling, we believe that timely access to appropriate support, particularly talking therapy, is an
effective way of promoting emotional wellbeing and relieving mental distress, for people of all ages and
backgrounds. Our mission is to ensure that a full range of talking therapies is made available to everyone in a
timely manner, and that barriers to access for specific groups are reduced.
We deliver therapeutic and preventative services for those experiencing emotional difficulties or distress in the
Leeds & surrounding areas. We provide a safe space in which disturbed or difficult emotions can be expressed,
contained, and considered.
We deliver services, which help people to:
•
Better understand the issues they are experiencing
•
Consider choices and solutions open to them
•
Take steps towards making changes
The activities of Leeds Counselling are undertaken specifically to ensure the charitable objects meet the public
benefit requirement and the Charities Act 2006. We have referred to the Charity Commission’s general
guidance on public benefit when reviewing our objectives and in planning our future activities.
Activities
During the year, Leeds Counselling promoted timely access to appropriate support through the following activities:

the Leeds IAPT (Improving Access to Psychological Therapies) programme for NHS patients,
delivered as part of a consortium (comprising Leeds Community Healthcare NHS Trust and local
charities Community Links and Touchstone)

commissioned counselling services for adults in community settings across Leeds, free at point of
access

services providing therapeutic interventions to targeted pupils and parents in over 135 schools
across Leeds

the Calderdale Tier 2 Child & Adolescent Mental Health service (CAMHS)

low-cost group therapy, through Leeds Group Therapy

access to third party online services including MindFull, ThinkWell & SleepStation

access to private therapists hosted at our Leeds Bridge House therapy centre
Meridian Wellbeing (Leeds Counselling’s service which provides affordable coaching and wellbeing consultancy)
remained effectively dormant during the year.
Page 6
LEEDS COUNSELLING
TRUSTEES’ ANNUAL REPORT
For the year ended 30 September 2014
(continued)
ACHIEVEMENTS AND PERFORMANCE
The year saw a further significant expansion of the scale and reach of Leeds Counselling’s activity, as the
organisation increased its work for local statutory commissioners, including a substantial new service for children
and adolescents in Calderdale.
NHS services - Improving Access to Psychological Therapies (IAPT) programme
Leeds Counselling has been delivering the Leeds IAPT service from November 2009, in partnership with Leeds
Community Healthcare NHS Trust, and local charities Community Links (Northern) Ltd and Touchstone. The
IAPT service is part of the national initiative to give people with depression and anxiety disorders greater access
to “talking therapies”.
During the year, Leeds Counselling received significant new investment from NHS commissioners in the city. The
charity now employs 11 Cognitive Behavioural therapists and 8 Counselling for Depression therapists, trained to
national standards, to work with clients referred through the NHS and community agencies.
Leeds Counselling’s element of the Leeds IAPT service provided therapy to more than 1000 NHS patients over
the year, and we look forward to increasing this in the coming year.
Together Women Project (Leeds)
The Together Women Project (TWP) runs holistic support services for women who have offended and/or who are
at risk of offending. Leeds Counselling works in partnership with TWP Leeds to offer both Cognitive Behavioural
Therapy (CBT) and counselling for women referred by TWP. The service is based on TWP premises in Leeds,
and is funded by NHS Leeds.
Offering interventions to promote emotional wellbeing enables women who are entrenched in a lifestyle of
offending and/or substance misuse to address their underlying issues or find coping strategies which enable them
to improve their quality of life. It also increases confidence and engagement with services which can then
increase chances of rehabilitation.
Counselling for parents of under 5s (Leeds)
Leeds Counselling remains committed to enabling the most disadvantaged in society to benefit from professional
counselling. The charity is commissioned by the Early Help Department (Leeds City Council Children’s Services)
to provide counselling for parents and carers of young children in disadvantaged areas of the city (ie Armley,
Beeston, Bramley, Chapeltown, Farnley, Gipton, Harehills, Hunslet, Meanwood, and Seacroft areas). The service
is delivered in Children’s Centres in these areas, and the counsellors work closely with Children Centre staff.
This service was put out to competitive tender by the Local Authority in November 2013, and we were pleased to
retain the contract after the bidding process was completed.
Over 500 new clients were offered support throughout the year in the service, with 73% of clients demonstrating
levels of clinical symptoms over and above that of the general population.
Presenting issues of clients assessed over the past year include:
•
depression & low self-esteem 30%
•
anxiety 20%
•
interpersonal/relationship difficulties, including domestic violence 18%
•
past abuse/trauma 10%
Page 7
LEEDS COUNSELLING
TRUSTEES’ ANNUAL REPORT
For the year ended 30 September 2014
(continued)
Data from CORE IMS shows that around 72% of clients using our services experienced an improvement in
and/or recovery from their problems. Perhaps more pertinently, qualitative feedback showed that 92% of
parents/carers felt better able to cope with their situation following counselling, while 83% reported that using the
service had helped improve their family relationships.
School services
Leeds Counselling is now working in 15 “school clusters” with vulnerable pupils and struggling families. This
means we are working in 135 primary and secondary schools, and helped over 500 pupils last year.
During the year the charity was commissioned to offer counselling to pupils and/or parents by the following
schools clusters: CHESS/Networks (Harehills/Meanwood), Open XS (Hyde Park), NEXT (Roundhay),
Aireborough, Alwoodley, Brigshaw, Rothwell, Otley, Horsforth, Garforth, ACES (Armley & Wortley), Farnley, and
Morley/Tingley & Ardsley. We are currently developing our service offer within the Morley/Tingley & Ardsley
cluster and expect to take on further work in north-west Leeds.
Our work in schools is based on offering brief counselling interventions to pupils and/or their parents. The
counselling takes place on school premises for pupils referred with a variety of issues, including bereavement,
family breakdown, past abuse, anger management problems, and difficulties at school.
Qualitative evaluation shows that 81% of those who accessed our school counselling services reported some
improvement in their situation, while around 35% of those showed a level of improvement to below the level of
clinical need.
Calderdale Tier 2 CAMHS
Leeds Counselling was commissioned by Calderdale Council and NHS Clinical Commissioning Group to deliver a
Tier 2 Child & Adolescent Mental Health service in Calderdale, from January 2014. The service offers advice and
support to parents and professionals who are concerned about the emotional or mental health of children or
young people, and delivers brief therapeutic interventions to families where this is warranted. The service also
offers training and capacity building to support staff in schools and similar universal services to identify and
support emotional health issues.
The charity now has a team of 5 therapeutic practitioners in place, alongside a service manager and a training
consultant. The service has been co-located with the NHS Tier 3 CAMHS team in Halifax, who work with more
severe, enduring, and complex cases.
There have been considerable challenges for the charity in establishing this service, particularly in attempting to
work alongside Tier 3 colleagues from South West Yorkshire Partnership NHS Foundation Trust to ensure an
integrated care pathway is provided for families into Child & Adolescent Mental Health services in the area.
Despite this, the team have worked hard to deliver a quality service; 100 families received direct therapeutic work
in the last quarter of the year, with 81% of those surveyed indicating an improvement in their overall emotional
health.
Leeds Group Therapy
Leeds Counselling’s group therapy service (Leeds Group Therapy) offers three ongoing open therapy groups.
Run by qualified group analysts, Leeds Counselling’s groups are available to people who want to explore
difficulties in their relationships with others. The service’s dedicated website is www.leedsgrouptherapy.org.uk
Online services
Digital technology has a part to play in treating mental health problems. Leeds Counselling is working in
partnership with digital services to increase access to online therapeutic interventions.
Page 8
LEEDS COUNSELLING
TRUSTEES’ ANNUAL REPORT
For the year ended 30 September 2014
(continued)
Leeds Counselling clients can now access a free online treatment programme for insomnia, run by
www.sleepstation.org.uk . SleepStation replicates the treatment provided by consultant sleep neurologists in a
face-to-face consultation, with the convenience & additional tools available from an online setting. Since May
2013, 98 people have accessed the service. Of those who engaged in ongoing treatment, 95% demonstrated
improved sleep efficiency from baseline (and 63% showed significantly improved sleep efficiency from
baseline).
We have also partnered with PsychologyOnline, the UK’s leading provider of live online one-to-one
psychological therapy, to offer access to its new private therapy site – Thinkwell™. Building on its success of
providing online therapy within the NHS, PsychologyOnline has expanded its service to cover people who
prefer to purchase therapy directly. Thinkwell™ offers discreet, confidential access to a UK qualified therapist.
Appointments are available 24/7, with evenings and weekends being the most popular slots, through the
internet.
Leeds Counselling part-funded MindFull, in partnership with 3 school “clusters” in Leeds, to provide access to
online counselling & peer support for their pupils. The service was being well-used when MindFull’s services
ceased operating in October without notice, as their parent charity (BeatBullying) entered administration. We
have worked with the clusters affected to ensure additional face-to-face support is in place for pupils who were
using MindFull.
Private therapy at Leeds Bridge House therapy centre
As part of its service offer, Leeds Counselling acts as a gateway for clients who want to access private therapy
services. We host a number of therapists who see clients in private practice at our therapy centre at Leeds Bridge
House.
These therapists work independently of Leeds Counselling, and offer a range of therapeutic modalities. Although
Leeds Counselling does not oversee the client work of any therapist working in private practice on our premises,
the charity ensures that all therapists offering private therapy at Leeds Bridge House are qualified, clinically
supervised, members of a relevant professional body, and insured to practise.
At present, 8 therapists are working in private practice at Leeds Bridge House, and the number is expected to
increase in the coming year.
Training & Short Courses
As a result of this growth in our client services, and the challenging financial climate, we were unable to offer
our usual programme of training workshops for counsellors external to the organisation.
However, Leeds Counselling is now sponsoring York St John University to run a Professional Development
programme in 2015 for local counsellors and therapists from diverse theoretical trainings.
Meridian Wellbeing
Leeds Counselling established Meridian Wellbeing in November 2008, as a wellbeing support and training
consultancy. The service has its own website (www.meridianwellbeing.org.uk) and is registered separately at
Companies House. At present the company is dormant.
Acknowledgements to staff
In all our endeavours, the provision of good quality services is due to the hard work and dedication of the
practitioners, the clinical supervisors, and the management and administrative staff. The Trustees wish to
acknowledge this, and extend their thanks and gratitude for their efforts and hard work over the period.
Page 9
LEEDS COUNSELLING
TRUSTEES’ ANNUAL REPORT
For the year ended 30 September 2014
(continued)
FINANCIAL REVIEW
The charity started the year with a balanced budget, and was able to produce a surplus of £130,197 at the yearend, through the prudent management of resources, and the development of new services and income streams
to replace expiring funding streams.
The trustees have reviewed the prior year analysis of expenditure between charitable activities and governance
costs and this has resulted in a reclassification of costs to more accurately reflect the Charities SORP definitions
of these cost categories. The overall impact on the statement of financial activities for the prior year on page 15 is
that £40,700 of costs previously reported within governance costs have now been reclassified as costs directly
relating to charitable activities. The reclassification has no impact on the overall surplus or net asset position
reported in the prior period.
Principal funding sources
The charity’s principal funding sources during the period were income from commissioned services.
The Trustees wish to express their gratitude to those individuals and bodies who contributed to extending
Leeds Counselling’s services. During the year, grants or contract funding were received from the Leeds
Clinical Commissioning Groups, Leeds City Council (Early Help Service), Calderdale Council & Clinical
Commissioning Group, and several Leeds school “clusters”. There were also donations from private
individuals.
Investment policy
The charity’s reserves are intended to be used in the event that a sudden cessation of contract income, or
similar, results in a major shortfall of funds, or for funding new service developments. As such, these funds
are not suitable for long-term investment, and the Board of Trustees holds them as cash deposits. The Board
of Trustees considers that the current providers deliver the best return on their deposits while maintaining a
suitable degree of access to the funds.
Reserves policy
Leeds Counselling’s policy on the required level of reserves is agreed annually by the Board, as an integral
part of the organisation's planning, budget and forecast cycle.
The Trustees’ policy takes into account:
•Planned activity levels and risks associated with each stream of income and expenditure
•Organisational overhead commitments
•Organisational liquidity requirements
•Resources necessary to finance or develop new service opportunities
The charity maintains reserves such that there are sufficient finances available to support the organisation’s
basic infrastructure in the event of an unforeseen cessation or significant decline in its funding. The level of
reserves held is such that it would allow sufficient time for the charity to find alternative sources of funding for
the activities affected, or to wind up those activities in an appropriate timescale making all necessary
redundancy and termination payments.
At 30 September 2014, the charity holds £619,198 in reserves, while budgeted expenditure for the coming 12
months is £1,906,000.
Page 10
LEEDS COUNSELLING
TRUSTEES’ ANNUAL REPORT
For the year ended 30 September 2014
(continued)
Plans for future periods
In the forthcoming year, the charity plans to continue its activities. It intends to maintain its achievements in
delivering high clinical standards for its clients, through strong clinical practice, good training and supervision of
staff, and robust management structures.
As well as consolidating its recent significant growth, the charity hopes to expand the volume, scope, and
reach of its activities, where this is possible in the current financial climate. It also hopes to diversify into new
service areas where it feels it can make a positive contribution to people’s mental or physical health and
wellbeing.
The charity is particularly keen to expand its work among disadvantaged communities, and to maintain its
positive relationship with commissioners of its existing services. We remain ever vigilant for new opportunities
to bring the benefits of professional counselling and associated services to people in Leeds and the
surrounding area.
Finally, the charity remains committed to providing high-quality support for those delivering its services, with
the ultimate aim of benefiting our clients.
Page 11
LEEDS COUNSELLING
TRUSTEES’ ANNUAL REPORT
For the year ended 30 September 2014
(continued)
STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES/DIRECTORS
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in
accordance with applicable law and regulations.
Company law requires the Trustees to prepare financial statements for each financial year. Under the law the
trustees have elected to prepare financial statements in accordance with United Kingdom Generally Accepted
Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are
required by law to give a true and fair view of the state of affairs of the charity and of the surplus or deficit of
the charity for that period.
In preparing these financial statements, the Trustees are required to:



select suitable accounting policies and apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on a going concern basis unless it is inappropriate to presume that
the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the
charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Insofar as the Trustees are aware:


there is no relevant audit information of which the charity’s auditors are unaware; and
the Trustees have taken all steps that they ought to have taken to make themselves aware of any
relevant audit information and to establish that the auditor is aware of that information.
AUDITOR
Murray Harcourt Limited were appointed as auditors on 21 November 2014.
A resolution to appoint Murray Harcourt Limited for the ensuing year will be proposed at the forthcoming
Annual General Meeting.
This report has been prepared in accordance with the special provision of the Companies Act 2006 relating to
small companies.
By Order of the Board of Trustees and signed on their behalf by:
………………………………………………
Colin Pinks – Chair of Trustees
Dated:
Page 12
INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF LEEDS COUNSELLING
(Company number: 3216262)
We have audited the financial statements of Leeds Counselling for the year ended 30 September 2014 on
pages 15 to 24. The financial reporting framework that has been applied in their preparation is applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charitable company’s members those matters we are required to state to them in an auditor’s report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone
other than the charitable company and the charitable company’s members as a body, for our audit work, for
this report, or for the opinions we have formed.
Respective responsibilities of trustees and auditor
As explained more fully in the Statement of Responsibilities of the Trustees/Directors set out on page 12, the
trustees (who are also the directors of the charitable company for the purposes of company law) are
responsible for the preparation of the financial statements and for being satisfied that they give a true and fair
view.
Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable
law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the
Auditing Practices Board’s (APB’s) Ethical Standards for Auditors.
Scope of the audit of the financial statements
An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient
to give reasonable assurance that the financial statements are free from material misstatement, whether
caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to
the charitable company’s circumstances and have been consistently applied and adequately disclosed; the
reasonableness of significant accounting estimates made by the trustees; and the overall presentation of the
financial statements. In addition, we read all the financial and non-financial information in the Trustees’ Annual
Report to identify material inconsistencies with the audited financial statements. If we become aware of any
apparent material misstatements or inconsistencies we consider the implications for our report.
Opinion on financial statements
In our opinion the financial statements
- give a true and fair view of the state of the charitable company’s affairs as at 30 September 2014 and
of its incoming resources and application of resources, including its income and expenditure, for the
year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice; and
- have been prepared in accordance with the Companies Act 2006.
Opinion on other matter prescribed by the Companies Act 2006
In our opinion the information given in the Trustees’ Annual Report for the financial year for which the financial
statements are prepared is consistent with the financial statements.
Page 13
INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF LEEDS COUNSELLING
(Company number: 3216262) (continued)
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to
report to you if, in our opinion:
-
the charitable company has not kept adequate accounting records, or returns adequate for our audit
have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the Trustees were not entitled to prepare the financial statements in accordance with the small
companies regime and take advantage of the small companies exemption from the requirement to
prepare a Strategic Report or in preparing the Trustees’ Annual Report.
Mark Hunter FCA
Senior Statutory Auditor
For and on behalf of Murray Harcourt Limited, Statutory Auditor
Registered Auditors
Elizabeth House
13-19 Queen Street, Leeds
LS1 2TW
Date:
Page 14
LEEDS COUNSELLING
STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 30 September 2014
Notes
2014
Unrestricted
Funds
£
2014
Restricted
Funds
£
2014
Total
£
2013
Total
(restated)
£
INCOME AND EXPENDITURE
Incoming resources
Incoming resources from generated funds
Voluntary income
Investment income
Incoming resources from charitable
activities
2
3
3,019
3,266
-
3,019
3,266
1,014
4,676
4
1,928,168
-
1,928,168
1,484,127
1,934,453
_______
_______
1,934,453
________
1,489,817
_______
(1,775,277)
(7,612)
(21,367)
_______
_______
(1,775,277) (1,255,671)
(7,612)
(175,277)
(28,068)
(21,367)
(16,814)
_______
_______
(1,804,256)
_______
_______
(1,804,256) (1,475,830)
_______
_______
Total incoming resources
Resources Expended
Charitable activities
Commissioned/external service
Leeds Bridge House
Training and short courses
Governance costs
5
Total resources expended
Net incoming resources for the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
6
130,197
-
130,197
13,987
489,001
_______
_______
489,001
________
475,014
________
619,198
_______
_______
619,198
________
489,001
________
The restatement of the prior year numbers reflects a reallocation of costs between categories. Further
details are given in the accounting policies on page 18.
The notes on pages eighteen to twenty four form part of these financial statements
Page 15
LEEDS COUNSELLING
INCOME AND EXPENDITURE ACCOUNT
For the Year Ended 30 September 2014
INCOME
TOTAL EXPENDITURE
2014
£
2013
£
1,931,187
1,485,141
(1,804,256)
_______
(1,475,830)
_______
Operating surplus
126,931
9,311
Interest receivable
3,266
_______
4,676
_______
130,197
13,987
_______
_______
130,197
_______
13,987
_______
Interest payable
Bank charges
RETAINED SURPLUS FOR THE
FINANCIAL YEAR
The notes on pages eighteen to twenty four form part of these financial statements
Page 16
LEEDS COUNSELLING
(COMPANY REGISTRATION NUMBER: 3216262)
BALANCE SHEET
at 30 September 2014
Notes
2014
£
FIXED ASSETS
Tangible assets
Investments
CURRENT ASSETS
Debtors
Cash at bank and in hand
CREDITORS Amounts falling
due within one year
8
9
10
11
£
10
219,683
381,813
_______
751,885
601,496
(132,697)
________
(112,505)
_______
TOTAL ASSETS LESS CURRENT
LIABILITIES
12
£
10
333,937
417,948
________
NET CURRENT ASSETS
FUNDS
Restricted funds
Unrestricted funds
2013
£
619,188
________
488,991
_______
619,198
________
489,001
_______
619,198
________
489,001
_______
619,198
________
489,001
_______
These financial statements have been prepared in accordance with the special provisions of Part VII of the
Companies Act 2006 relating to small companies and with the Statement of Recommended Practice Charity
Accounts (SORP) 2005.
………….....................................
Colin Pinks – Chair of Trustees
Approved by the Board of Trustees on ………………………
The notes on pages eighteen to twenty four form part of these financial statements
Page 17
LEEDS COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 30 September 2014
1.
ACCOUNTING POLICIES
The financial statements are prepared under the historical cost convention and in accordance with
the Financial Reporting Standards for Smaller Entities (effective April 2008). In preparing the
financial statements the charity follows best practice as laid down in the Statement of
Recommended Practice, “Accounting and Reporting by Charities” (SORP 2005) issued in March
2007 and applicable UK Accounting Standards and the Charities Act 2011.
Going concern
The Trustees assess whether the use of the going concern assumption is appropriate and whether
there are any material uncertainties or conditions that may cast significant doubt on the ability of the
charity to continue as a going concern. The Trustees make this assessment in respect of a period
of one year from the date of approval of the financial statements. The accounts have been
prepared on the basis that the charity is a going concern.
Cash Flow Statement
The trustees have taken advantage of the exemption in Financial Reporting Standard No 1
(revised) from including a cash flow statement in the financial statements on the grounds that the
charity is small.
Fixed Assets
All fixed assets over £5,000 (2013 - £5,000) are initially recorded at cost. Fixed assets less than
£5,000 (2013 - £5,000) are written off on purchase to the Statement of Financial Activities.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value,
over the useful economic life of that asset as follows:Equipment
Improvement to leasehold
-
20% on straight line
20% on straight line
Incoming Resources and Resources Expended
Voluntary income and donations are accounted for as received by the charity. Other funding income
and grants are accounted for on the “accruals basis”.
Expenditure is included in the Statement of Financial Activities on an accruals basis. Where costs
have not been directly attributed to a particular category they have been allocated to activities on a
basis consistent with the use of the resources. Support costs have been allocated to each charitable
expenditure category on the basis of staff utilisation.
Governance costs include those costs associated with meeting the constitutional and statutory
requirements of the Charity and include the audit fee and costs linked to the strategic management
of the Charity.
Rentals payable under operating leases, where substantially all the risks and rewards of ownership
remain with the lessor are charged to the statement of financial activities on a straight line basis
over the lease duration.
Reallocation of costs
The trustees have reviewed the prior year analysis of expenditure between charitable activities and
governance costs and this has resulted in a reclassification of costs to more accurately reflect the
Charities SORP definitions of these cost categories. The overall impact on the prior year is that
£40,700 of costs previously reported within governance costs have now been reclassified as costs
directly relating to charitable activities. The reclassification has no impact on the overall surplus or
net asset position reported in the prior period.
Page 18
LEEDS COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 30 September 2014
1.
ACCOUNTING POLICIES (continued)
Deferred income
Deferred income represents income received but not earned as at the year end. This is primarily
composed of grants received in advance of the delivery of counselling services.
Pension costs
The company contributes to a defined contribution pension scheme for the benefit of its employees.
The costs of contributions are written off against incoming resources in the year they are payable.
Investments
The investment in the subsidiary undertaking is shown at its par value.
2.
VOLUNTARY INCOME
Unrestricted
Funds
£
Other donations
Other voluntary income
3.
2014
Total
£
2013
Total
£
1,060
1,959
-
1,060
1,959
540
474
3,019
_______
_______
3,019
________
1,014
_______
Unrestricted
Funds
£
Restricted
Funds
£
2014
Total
£
2013
Total
£
3,266
_______
_______
3,266
________
4,676
_______
2014
Total
£
2013
Total
£
INVESTMENT INCOME
Bank interest receivable
4.
Restricted
Funds
£
INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Unrestricted
Funds
£
Training and short courses fees
Commissioned/external services
Leeds Bridge House fees
Restricted
Funds
£
1,901,600
26,568
-
1,901,600
26,568
18,740
1,358,949
106,438
1,928,168
____ ___
_______
1,928,168
________
1,484,127
_______
Page 19
LEEDS COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 30 September 2014
5.
RESOURCES EXPENDED
Direct expenditure
Commissioned
/ External
Services
£
Leeds
Bridge
House
£
1,592,134
7,612
-
-
74,753
36,848
31,812
39,730
-
_______
10,566
6,750
4,051
_______
1,775,277
7,612
_______
21,367
_______
1,804,256 1,475,830
_______ _______
1,775,277
7,612
-
21,367
1,804,256 1,475,830
-
-
_______
_______
1,775,277
7,612
_______
21,367
_______
Support costs
Staff costs
Audit
Premises costs
Professional fees
Office costs
Unrestricted
Restricted
6.
Training Governance
and Short
Courses
£
£
2014
Total
2013
Total
£
£
1,599,746 1,262,032
85,319
6,750
36,848
35,863
39,730
_______
_______
87,826
2,610
38,010
38,726
46,626
_______
_______
1,804,256 1,475,830
_______ _______
NET INCOMING RESOURCES FOR THE YEAR
This is stated after charging:
2014
£
Depreciation
Auditors’ remuneration - audit of the financial statements
Page 20
6,750
2013
£
2,610
LEEDS COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 30 September 2014
7.
STAFF COSTS AND EMOLUMENTS
2014
£
Wages and salaries
Social security costs
Pension costs
2013
£
1,229,579
114,339
68,128
934,663
86,618
24,197
1,412,046
1,045,478
Particulars of Employees
The average number of employees during the year, was as follows:
Administrative staff
Direct service staff
2014
£
2013
£
10
43
10
34
53
44
No employee received emoluments of more than £60,000 (2013 - £nil).
No Trustees during the year received remuneration or were reimbursed expenses.
Page 21
LEEDS COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 30 September 2014
8.
TANGIBLE FIXED ASSETS
Equipment
£
Improvements
to leasehold
property
£
Total
£
COST
At 1 October 2013
Additions
Disposals
38,250
-
42,221
-
80,471
-
At 30 September 2014
38,250
42,221
80,471
DEPRECIATION
At 1 October 2013
Disposals
Charge for the year
38,250
-
42,221
-
80,471
-
At 30 September 2014
38,250
42,221
80,471
At 30 September 2013
-
-
-
At 30 September 2014
-
-
-
NET BOOK VALUE
9.
INVESTMENTS
Investments held by the Charity amounted to £10 being a 100% investment in the subsidiary
Meridian Wellbeing Limited at cost. The company is incorporated in England and has remained
dormant since incorporation.
10.
DEBTORS
Trade debtors
Prepayments and accrued income
Page 22
2014
£
2013
£
309,441
24,496
______
196,152
23,531
______
333,937
______
219,683
______
LEEDS COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 30 September 2014
11.
CREDITORS – Amounts falling due within one year
2014
£
2012
£
45,832
32,294
54,571
______
22,802
27,286
62,417
______
132,697
______
112,505
______
55,497
65,552
Amounts released from previous years
(55,497)
(65,552)
Incoming resources deferred in the year
42,000
______
55,497
______
Deferred income as at 30 September 2014
42,000
______
55,497
______
Trade creditors
Taxation and social security
Accruals and deferred income
Deferred income
Amounts brought forward
12.
UNRESTRICTED FUNDS
General funds
13.
Balance at
01.10.13
£
Net incoming
resources
£
Transfers
489,001
130,197
-
619,198
489,001
130,197
-
619,198
£
Balance at
30.09.14
£
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible
fixed assets
£
Other net
assets/
(liabilities)
£
Total
£
Fund balances
10
619,188
619,198
Total funds
10
619,188
619,198
Page 23
LEEDS COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 30 September 2014
14.
FINANCIAL COMMITMENTS
As at the year end the charity had annual commitments under operating leases amounting to:
Expiring in less than one year
Expiring in two - five years
15.
2014
£
2013
£
25,220
______
11,500
______
PENSION SCHEMES
The charity operates a defined contribution pension scheme. The pension cost charge for the
period represents contributions payable by the charity to the scheme and amounted to £68,128
(2013 - £24,197). There were no outstanding or prepaid contributions at the year end.
16.
RELATED PARTIES
Mrs J Heywood, a Trustee, provided additional services to the charity during the year totalling
£2,360 (2013 - £3,640). At the year-end there was an outstanding balance owed to Mrs J Heywood
of £380 (2013 - £1,120).
Page 24