Evidence browser
Explore the evidence
Loading the evidence…
The Association of Mental Health Providers’ evidence observatory
Evidence browser
Loading the evidence…
Evidence browser
35,993 claims
Income is recognized in the Statement of Financial Activities when it is probable that funds will be received and can be measured reliably.
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.
Financial · Policy statement · From The Circle Brighton Limited — annual report and accounts, year ending 31 October 2025, page 9
The charity is exempt from preparing consolidated financial statements under Section 399(2A) of the Companies Act 2006.
The charity is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
Financial · Policy statement · From The Circle Brighton Limited — annual report and accounts, year ending 31 October 2025, page 9
The financial statements are prepared in accordance with FRS102, the Charities SORP (FRS102), and the Companies Act 2006.
The financial statements of the charitable company have been prepared in accordance with the Charities SORP (FRS102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019), Financial Reporting Standard FRS102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Financial · Policy statement · From The Circle Brighton Limited — annual report and accounts, year ending 31 October 2025, page 9
The Circle Brighton Limited is exempt from audit under Section 477 of the Companies Act 2006 for the year ending October 31, 2025.
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.
Governance · Policy statement · From The Circle Brighton Limited — annual report and accounts, year ending 31 October 2025, page 8
The charity is governed by its Memorandum and Articles of Association dated October 5, 2011.
The Charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 5 October 2011.
Governance · Procedural statement · From The Circle Brighton Limited — annual report and accounts, year ending 31 October 2025, page 4
The charity's reserves are monitored regularly by trustees.
The level of reserves is regularly monitored by the Trustees and the Trustees are trying to increase the level of reserves in diflicult times.
Governance · Procedural statement · From The Circle Brighton Limited — annual report and accounts, year ending 31 October 2025, page 4
The charity's Memorandum of Association allows trustees to invest funds after obtaining financial advice and considering diversification.
The Memorandum of Association aflows the Trustees to deposit or invest funds in any manner (but to invest only after obtaining advice from a financial expert and having regard to the suitability of investments and the need for diversification).
Governance · Procedural statement · From The Circle Brighton Limited — annual report and accounts, year ending 31 October 2025, page 4
The charity plans to resume providing a supported living facility for anxiety and depression but faces challenges such as high building costs and labor shortages.
The charity is hoping to go back to providing a supported living facility to deal with anxiety and depression, but there are many challenges including sky rocketing building costs and shortage of labour which are delaying the program.
Strategic · Commitment statement · From The Circle Brighton Limited — annual report and accounts, year ending 31 October 2025, page 4
The charity aims to increase its level of reserves equivalent to three months' expenditure.
The Trustees would consider a level of unrestricted reserves equivalent to 3 months expenditure to be appropriate to be held at any one time.
Financial · Commitment statement · From The Circle Brighton Limited — annual report and accounts, year ending 31 October 2025, page 4
The charity had a surplus of £12,969 in the year ending October 2025.
The results for the year are shown in the Statement of Financial Activities and showed a surplus of £12,969 (2024: deficit £6,668).
Financial · Funding statement · From The Circle Brighton Limited — annual report and accounts, year ending 31 October 2025, page 3
The charity rented out its premises to BHCC for housing homeless people due to staffing issues.
In the period covered by the attached accounts to 3lst October 2025, the company rented out its premises to the BHCC as we were unable to recruit staff to continue our Supported Living Project.
Operational · Procedural statement · From The Circle Brighton Limited — annual report and accounts, year ending 31 October 2025, page 3
The charity aims to work with the homeless community to improve their living conditions and help them reintegrate into society.
To work with the homeless community to improve conditions and return the residents to integrate back into society.
Policy · Policy statement · From The Circle Brighton Limited — annual report and accounts, year ending 31 October 2025, page 3
The charity aims to advance public education on ME, MS, Depression, and Stress-related conditions.
To advance the education of the general public in all areas relating to Myalgic Encephalomyelitis ("Iv1E"), Multiple Sclerosis ("MS"), and all Depression and Stress related conditions.
Policy · Policy statement · From The Circle Brighton Limited — annual report and accounts, year ending 31 October 2025, page 3
The charity aims to promote and protect the physical and mental health of sufferers of ME, MS, Depression and Stress-related conditions.
To promote and protect the physical and mental health of sufferers of Myalgic Encephalomyelitis ("Iv1E"), Multiple Sclerosis ("MS"), Depression and Stress related conditions in England and Wales through the provision of "Supported Living" accommodation, Functional Mobility and Fitness exercise classes, Mindfulness & Meditation sessions and practical advice and guidance.
Policy · Policy statement · From The Circle Brighton Limited — annual report and accounts, year ending 31 October 2025, page 3
There were no related party transactions in the year ending March 2025.
There were no disclosable related party transactions during the year (2024 - none).
Financial · Observational claim · From North Surrey Community Counselling Partnership — annual report and accounts, year ending 31 March 2025, page 22
Unrestricted grants donated due to extra demand for services during the pandemic are earmarked for costs related to that demand.
Unrestricted grants donated due to extra demand for services attributable to the COVID pandemic have been earmarked for costs associated with that demand.
Financial · Policy statement · From North Surrey Community Counselling Partnership — annual report and accounts, year ending 31 March 2025, page 22
Unrestricted funds include donations and grants without specific conditions.
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.
Financial · Observational claim · From North Surrey Community Counselling Partnership — annual report and accounts, year ending 31 March 2025, page 22
The charity is exempt from taxation on its activities because all income is applied for charitable purposes.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Financial · Policy statement · From North Surrey Community Counselling Partnership — annual report and accounts, year ending 31 March 2025, page 19
The charity's net movement in funds is stated after charging fees for the independent examination of financial statements.
The net movement in funds is stated after charging/(crediting): Fees payable for the independent examination of the charity's financial statements £1,150 (2024: £1,152)
Financial · Procedural statement · From North Surrey Community Counselling Partnership — annual report and accounts, year ending 31 March 2025, page 18
Payments to defined contribution retirement benefit schemes are charged as an expense when due.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Financial · Procedural statement · From North Surrey Community Counselling Partnership — annual report and accounts, year ending 31 March 2025, page 15