INSIGHT_COUNSELLING - Accounts

The Trustees present their annual report and financial statements for the year ended 31 March 2022.

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 Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

The charity's objectives, or 'objects' as stated in its constitution are:

- To advance health by alleviating the emotional distress of clients suffering from a variety of mental health issues, such as depression, anxiety and stress

- To save lives by offering hope to those clients who indicate suicidal intent.

-To promote equality and social inclusion by offering a service free at the point of need.

-To deliver a high standard of counselling within ethical boundaries, demonstrating compassion, and seeking to bring hope, comfort and encouragement to all clients.

Insight seeks to meet these objectives by providing a professional counselling service to people throughout Tayside, provided by trained counsellors who have recognised qualifications, and who are managed by the Service Manager. To this end, the Board of Management will faciliatate the work of the counsellors, provide premises, and all the necessary salaried staff, and publicise the Service, using such means as it shall from time to time decide.

Accommodation and Facilities

Risk Assessments continued to be updated regularly throughout the year by Advanced Training Solutions.

It has proved to be challenging to persuade counsellors, and clients, to return to working face-to-face. Our outreach locations have shown patience in supporting us returning to this way of working.

We are utilising spaces at Craigie High, Douglas Community Centre and Arbroath Infirmary to provide appointments, as well as our main hub in DVVA.

In February 2022, management looked into the possibility of cutting costs at DVVA. The decision was made in February to cease employing an external cleaning company for our counselling rooms. The company continues to clean our communal areas, the cost of which is covered in our rent.

Funding was received from Hillcrest in February 2022 to update the tech in the office. New laptops/PCs were purchased with built-in webcams to give ease of access for remote appointments.

The Trustees have paid due regard to guidance issued by OSCR in deciding what activities the charitable company should undertake.

Going Concern

The advent of the lock-down mid-March 2020 necessitated dramatic changes in our service. As a face to face counselling service, we could not operate. As an organisational member of BACP, our counsellors undertook initial training in order that we could begin telephone and virtual counselling. We also signed up with the NHS Attend Anywhere software.

The next financial period will be challenging with major changes to the delivery of our service. The Board, however, are confident that the staff and counsellors will rise to the challenge and Insight Counselling will continue to provide a professional service to our clients in Dundee and Angus.

Our core funding from the NHS was received in July 2021 after a lengthy application process. The application process has become more detailed and the expectation is that it will be undertaken annually.

In July 2021, Insight began working with DVVA to provide EAP counselling for their staff who had been impacted by their own client work during the pandemic.

In August 2021, a clinical audit was undertaken by Kara Mathieson.

In November 2021, a new cohort of 5 students were inducted and began their placements with us.

Our new website went live in December 2021. This arrived alongside a total rebranding of Insight Counselling. One of the main benefits of the new website was the implementation of a streamlined referral process whereby potential clients could refer themselves, or be referred, directly through a form on the website therefore cutting down the administration team’s workload and allowing clients to be placed on our waiting list much quicker.

In December 2021 a test of change regarding the length of Initial Assessment’s (IA) was undertaken by experienced counsellors. This involved offering some clients a 20 minute IA rather than the traditional 50 minute appointment.

Funding was received from Hillcrest Communities Recovery Fund to run 2 projects on a “test of change” basis; drop-in service for those bereaved by suicide & recovery toolbox. These projects commenced February 2022 and ran for 2-3 months.

AABBS has continued throughout the year, receiving around 20 referrals a year. The attendance rate since moving to remote working has also increased with this particular client group, following the trend.

The Douglas Youth Counselling & Wellbeing Service (DYCWS) work recommenced in Jan 2022. Initially the counsellor worked remotely however she is now back working from Douglas Community Centre. A counsellor also started offering sessions from Craigie High School from March 2022.

Review of Activities

1174 referrals were received during this period, an increase of 694 from the previous year. This reflects a return to the level of business experienced prior to the Covid-19 pandemic.

Young people began to be offered face-to-face sessions from September 2021 from our hub in DVVA. In October, face-to-face sessions with adults and young people recommenced at Arbroath Infirmary. We were also able to start offering face-to-face sessions for adults at Links Health Centre, Montrose, from March 2022.

The return to in-person sessions has been phased however, it is important to note the improvement in attendance since moving to virtual sessions provided by phone/video call. Therefore, it is anticipated that Insight will remain a hybrid service continuing to offer both in-person and virtual session for the foreseeable future.

Staff

In June 2021, Insight welcomed 2 new board members; Fran Marquis and Grace McLean.

Fiona Lindsay retired at the end of July 2021 with Sandie Dawson promoted from the Admin team to Office Manager, from August 2021. Fiona continued to provide financial support and paperwork on an ad-hoc basic until Ruth Finnan came on board as External Finance Officer from January 2022.

Fiona Russell joined the Admin Team in December 2021.

The Board of Management has established a policy whereby the unrestricted funds ("the free reserves") held by the charity should amount to 6 months of the resources expended, which equates to £85,663 in general funds. At 31 March 2022, free reserves amounted to £72,943 (2021 - £48,708).

The Trustees have assessed the major risks to which the Company is exposed, in particular those related to the operations and finances of the Company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Insight Counselling is registered as a charitable company limited by guarantee incorporated on 22 March 2008. Its Memorandum and Articles of Association (i.e. its constitution) are posted on it website www.insightcanhelp.co.uk, where they can be viewed and downloaded.

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:

Professional decisions relating to the counselling service provided are taken by the Service Manager, and adhere to the conditions of the code of ethics of the British Association for Counselling and Psychotherapy. These decisions are brought to the Board of Management for comment and discussion, particularly when there are financial implications. The Board of Management decides on all matters affecting the funds of the Service, used in pursuance of its objectives.

All the counsellors are trained, or are on student placement as part of a training course. New counsellors are put through a local induction by the Service Manager, sign a contract, and serve a probationary period for six months. The necessary professional supervision of all counsellors is overseen by the Service Manager.

Receptionists are given an induction course by the Administrators. Refresher training is given as required.

The governance of the service is the responsibility of the Board of Management. The day to day management of the service is the responsibility of the Service and Business Managers.

A third of the non-executive board members (those longest in post at the time) stand down at the AGM and are eligible for re-election.

Members of the Board of Management are selected from persons whose knowledge and experience are appropriate to the objectives of Insight Counselling. Board Members are inducted on appointment and receive training in the roles and responsibilities of their position. Legal training is also provided.

The current development plan recommends the development of an induction package for new Board members.

The Trustees report was approved by the Board of Trustees.

I report on the financial statements of the charitable company for the year ended 31 March 2022, which are set out on pages 6 to 18.

The charitable company’s Trustees, who are also the directors of Insight Counselling for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.

In connection with my examination, no matter has come to my attention:

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

to which, in my opinion, attention should be drawn 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.

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Insight Counselling is a private company limited by guarantee incorporated in Scotland. The registered office is Number Ten, 10 Constitution Road, Dundee, DD1 1LL.

The financial statements have been prepared in accordance with the charitable company's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". 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 applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the 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.

Restricted funds are subject to specific conditions by donors 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.

Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable is in relation to investment income is recognised at the time the investment income is receivable.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of service.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

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.

At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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 Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

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.

Staff wages and other overhead costs are apportioned over the projects on a percentage basis based on staff time

Interest receivable

Gift Aid

Charitable Expenditure

Charitable Expenditure

Staff and volunteer expenses

Rent and water rates

Cleaning

Computer services

Insurance

Miscellaneous

Fundraising costs

Service costs

Professional fees

Counsellors' fees

Telephone

Office expenses

Car park

Independent examiner's fee

Book-keeping

Governance costs includes payments to the independent examiner of £2,140 (2021- £2,100) for independent examination fees.

The average monthly number of employees during the year was:

No employee received remuneration amounting to more than £60,000 in either year.

Purpose of restricted funds:

The Big Lottery Douglas YP Wellbeing was granted to provide a 3 year community based youth counselling and well being peer education programme for young people.

The Angus PBS grant was granted to provide counselling to adults bereaved by suicide.

The DVVA was granted to cover admin staff costs

The Corra Foundation grant was initially granted to fund counselors Lochee Drop In and then used to fund counselors.

The Isolation and Wellbeing was granted to help train staff and work on the website.

The Rotary grant was granted to use on the website.

The Community Recovery Fund was granted for toolboxes to give to clients waiting on face to face appointments.

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:

The charity operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £1,275 (2021 £1,166)

There were no disclosable related party transactions during the year (2021 - none).