2024-03-31-accounts

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CENTRE FOR COUNSELLING AND PSYCHOTHERAPY EDUCATION TRUST

(Also known as CCPE)

(An unincorporated charity)

Charity No. 1056420

Report and Financial Statements Year ended 31 March 2024

2 Warwick Crescent Londen W26NE

Centre for Counselling and Psychotherapy Education Trust

Report and financial statements

For the Year Ended 31 March 2024

Contents

	Page
Reference and administrative information	1
Trustees’ Annual Report	2
Independent Auditors’ Report	12
Statement of Financial Activities	16
Balance Sheet	17
Statement ofCash Flows	18
NotestotheFinancialStatements	19

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Centre for Counselling and Psychotherapy Education Trust

Report and financial statements

For the Year Ended 31 March 2024

Reference and administrative information

Trustees	Nigel Hamilton
	Charles Flower
	Louise Trowbridge
	Pamela Griffiths
Charity registration number	1056420
Registered office and operations address	Beauchamp Lodge
	2 Warwick Crescent
	London W2 6NE
Operations manager	Alice Williams
Auditors	Goldwins Limited
	75 Maygrove Road
	West Hampstead
	London NW6 2EG
Bankers	HSBC
	8 Victoria Street
	Westminster
	London SW1 H ONJ
Solicitors	TWM Solicitors LLP
	King’s Shade Walk
	123 High Street
	Epsom
	SurreyKT198AU

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Centre for Counselling and Psychotherapy Education Trust

Report and financial statements

For the Year Ended 31 March 2024

The trustees present their report and audited accounts of the charity for the year ended 31 March 2024.

The trustees have complied with the duty to have due regard to guidance issued by the Charity Commission.

Structure, governance and management

Governing document

The charity is an unincorporated body established under a Trust Deed on 7 September 1995 as amended by a Deed of Variation dated 17 June 1996 and registered as a charity on 27 June 1996 The Trust Deed defines the charity's objects, powers and how it is to be governed

Recruitment and appointment of Trustees

Trustees are recruited who have the necessary skills and knowledge to deal with the affairs of the charity Sufficient training of trustees is provided to facilitate the undertaking of their role. The Chair of the Trustees currently Nigel Hamilton is elected by the Trustees for a period of five years and is eligible for re-election

New Trustees are appointed by the existing Trustees.

Trustees meet at least twice a year.

Risk management

The trustees have conducted a review of the major risks the charity faces. Where appropriate systems and procedures have been established to mitigate these risks.

Organisation structure

The Administration of the CCPE Trust is carried out by the Director, Nigel Hamilton, the operations manager and administrative staff, this includes the day to day responsibilities and finances. The Management Committee, currently consisting of the Director, the three Deputy Directors, three senior members of the clinical/teaching staff and the operations manager meets on a weekly basis to deal with the overall management of the clinic and teaching programmes. The Director reports to the Management Committee weekly at these meetings.

Objectives

The objects of the charity are

° To advance public education in counselling and psychotherapy particularly by the provision of training in psychotherapy and financial support to academically promising students of counselling and psychotherapy on a low income to assist them to complete their education, ° To conduct or commission research into the transpersonal perspective of psychotherapy and to publish the usefui results of such research; e The relief of persons suffering from psychological of emotional illness by the provision of an appropriate low cost or free counselling and psychotherapy service.

Activities, achievements and performance, financial review and plans for the future

The trustees, in planning the activities for the year, have had due regard to Charity Commission guidance on public benefit.

The Annual Report on the work of the charity follows.

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CENTRE FOR COUNSELLING AND PSYCHOTHERAPY EDUCATION TRUST

The Annual Report on the work of the Charity Registered Charity No: 1056420 2024

TABLE OF CONTENTS

Page

6.	PhD in Professional Practice
aee 7. Outreach Work (St James's, Piccadilly)
8.	Bursaries
9.	GrantsandGiftsinKind

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The Annual Report on the work of the Charity

Registered Charity No: 1056420

1. Introduction

The Centre for Counselling and Psychotherapy Education (CCPE) was registered by the Charity Commissioners as a charity on 28th June 1996. There have been no changes to the Deeds of Trust or the Objects of the Charity.

This report covers the period from 1st April 2023 to 31 March 2024.

• The Objects of the Trust have been met during this period. Object 1. To advance public education in Counselling and Psychotherapy particularly by the provision of training in Psychotherapy and financial support to academically promising students of Counselling and Psychotherapy on a low income to assist them to complete their education. See Sections 3, 4 and § and 13 of this Report.

• Object 2. To conduct or commission research into the Transpersonal perspective of Psychotherapy and to publish the useful results of such research.

See Section 6 of this Report.

• Object 3. The relief of persons suffering from psychological or emotional illness by the provision of an appropriate low cost or free counselling and psychotherapy service.

See Sections 8, 9, 10, 11 and 12 of this Report.

Targets 2023/2024

In 2024, two well-subscribed Foundation Courses began in January. Our Diploma intake was higher than the previous year despite some students deferring their place to 2025. Advertising through professional journals and our Open Evenings to the public, together with the website, continue to draw large numbers into the training courses.

Academic Courses 2023/2024

In December 2010, Northampton University accredited our M.A. in Transpersonal Psychotherapy and M.A. in Child, Adolescent & Family Therapy courses. In January 2024, the Child M.A. enrolled 14 students. 14 students were enrolled in the Research M.A. in Transpersonal Psychotherapy in 2023 and will graduate at the end of 2024. The current Child M.A. cohort will graduate at the end of 2025.

2. Accreditation by Professional Associations and Academic institutions

The Diploma in Transpersonal Counselling and Psychotherapy remains accredited by the United Kingdom Council for Psychotherapy (UKCP). Our UKCP Quinquennial Review took place in early 2021 and we were successfully re-accredited. Both the M.A. in Transpersonal Psychotherapy and the M.A. in Child, Adolescent & Family Therapy programmes remain accredited via The University of Northampton. The School of Psychology at The University of Northampton awarded CCPE with a commendation in November 2016 based on student feedback. We were successfully re-approved by the University of Northampton after our 5 yearly Partner Review with in the summer of 2023.

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3. Status of Courses

Summary

Courses currently being offered at the CCPE are:

1. A Foundation Course leading to the award of a Certificate in Counselling and Psychotherapy

2. Diploma in Counselling and Psychotherapy (UKCP accredited)

3. MA in Transpersonal Counselling & Psychotherapy (in conjunction with Northampton University; also UKCP accredited).

4. MA in Child, Adolescent & Family Therapy (in conjunction with Northampton University; also UKCP accredited).

5. Supervisor Training leading to the Diploma in Supervision

6. Advanced Diploma in Counselling and Psychotherapy

7. Dream Analysis in Psychotherapy (beginners, intermediate and advanced)

8. Couples Psychotherapy Diploma

9. Professional PhD: Transpersonal Psychotherapeutic Practice

4. Post-Graduate Training Course update

Both M.A. Courses continue to produce graduates who stand out as competent practitioners of Transpersonal Psychotherapy. Two new external examiners have been appointed by Northampton University, one for the M.A. in Transpersonal Psychotherapy and one for the M.A. in Chitd, Adolescent & Family Therapy. The fourteenth cohort for the Couples Therapy course enrolled 9 students in January 2024. Our graduates continue to have articles published in the UKCP and BACP professional journals.

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5. PhD in Professional Practice: Psychological Perspectives’ by Christ Church Canterbury University

A PhD in Professional Practice continues with Canterbury Christchurch University (CCCU) in conjunction with the Professional Development Forum (PDF). Two students are enrolled.

6. Research and Development

Research in Progress 2023-2024

In 2023, a new cohort of 14 students was enrolled and 14 research proposals have been submitted for approval by the Academic and Ethics Committee of CCPE in conjunction with the Faculty of Health and Society at The University of Northampton.

The students are due to hand in their completed thesis by the end of November 2024.

7. Staff

In July of 2023, Nigel Hamilton decided to step down after some four decades as CCPEs Director to focus more on his other life interests. However he remains on staff as a fecturer, part-time, and as a Trustee. lan Burton, a current staff member, has been appointed as the new CCPE Managing Director. lan's appointment has been well received by the CCPE Staff team.

Guest Lecturers

CCPE lecturers have continued to deliver an annual series of psychotherapy seminars for professionals, in Zurich this past year.

The Centre has continued to receive guest lecturers from institutions in the U.K., U.S.A. and Europe.

Therapists

Currently, over 150 qualified therapists (including part-time practitioners) work at the Centre offering psychotherapy to the public.

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8. Outreach Work (St James's Piccadilly}

Counselling Services

Although counselling had to switch to be offered online in the pandemic, the in-person Caravan reopened this year. Students from CCPE continue to provide over 4,000 hours of counselling services free of charge, to the Walk-in Counselling Service based at St James's, Piccadilly, over the past 12 months. The fow-cost fee of £15/hour was waived. This equates in terms of the value of time given to over £60,000 in one year (based on £15 per hour). The success of this project has continued throughout 2023 into 2024.

9. Outreach Work (Student Placements)

In addition, Voluntary Counselling Services given free of charge by students who study at the Centre were as follows:

----- Start of picture text -----
Voluntary Services by Placements December 2023 - December 2024
[Location SSSCSC~~~dCHTS
Hospitals
Health Authorities & Social Services
Drug & Alcohol Services
Hospice & Bereavement Services | 900 |
Specialised Centres
[PrisonSCSC~—C~S~S~SSS~CS~S Services
1200
Counselling, Advice & Therapy Centres 4800
Other (Schools)
(Churches)
Sub-total 14,200
4,000
TOTAL 18,200
“e.g. Youth Projects & | Just Ask
Maytree Counselling Help Counselling
Age Concern Services Centre
Women's Family Centres Homeless
Centres
----- End of picture text -----

N.B. It should be noted that due to Covid-19, many placements have not re-opened or now operate online only. This accounts for the reduction in placement hours.

The “Fresh Start” counselling scheme for families in Westminster continues to operate at CCPE, free of charge for the use of counselling rooms or £6/hr in cases where families can afford it.

Anew scheme ‘Fresh Steps’, started in 2009, aimed at low-cost counselling for children, and is proving to be popular. Two clinical rooms at CCPE have been converted for use by the children and the Child Psychotherapists. This is now included in the figures on page 8.

Fresh Steps 2018/2019 = 280 hours

Fresh Steps 2019/2020 = 280 hours Fresh Steps 2020/2021 = 120 hours Fresh Steps 2021/2022 = 120 hours Fresh Steps 2022/2023 = 130 hours Fresh Steps 2023/2024 = 150 hours

id

The total number of voluntary counselling placement hours offered by the CCPE is:

Placements for2018/2019	= 25,000 hours
Placements for 2019/2020	= 25,000 hours
Placements for2020/2021	= 18,000 hours
Placements for2021/2022	= 21,500 hours
Placements for2022/2023	= 20,350 hours
Placements for 2023/2024	= 18,200 hours
Totalfor2023-2024	=18,350hours

If the low-cost fee of £15/hr is waived, this equates in terms of the value of time given to approximately £274,250 for the year 2023/24.

1. Bursaries

The following bursaries were given to students at the Centre for the period January — December 2024: £1,000 | tC—“‘CSNOCiSeminots —CCi—‘dT:CSCS «E17, 000 |Diploma |=tsté<‘<itéstésSsSsSSSsSY FegurndaationCourseCourse £1,000i450 |tt—“‘ST(DreamsCourses—TOTAL p00Cs] E1500

Bursaries 2019/2020 - £13,000

Bursaries 2020/2021 - £9,000 Bursaries 2021/2022 - £9,000 Bursaries 2022/2023 - £9,000 Bursaries 2023/2024 - £9,000

11. Clients at CCPE

Due to the advent of online counselling, the number of clients seen face to face at the Centre has reduced from an average of 930 per week to less than 600 per week in 2023-2024, of which around 25% were seen at a reduced rate. Most of these were ‘Fresh Start’ and ‘Fresh Steps’ clients. The balance of reduced fees is documented in part 12 below.

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12. Low Cost and Free Counselling Services at Beauchamp Lodge

Examples of reasons for offering low cost or free counselling are:*

Unemployed Low wage

Financial problems Mentally disturbed and unable to work Single parent

The standard fee for professionali counselling services is around £60/hour. Typical low-cost fees average around £15/hour. The fee reduction is therefore around £45/hour. An estimation of the total value of reduced or free counselling services for a 40-week counselling year follows:

The total value of the reduced rate or free counselling services given in 2019/2020 was over £382,500 The total value of the reduced rate or free counselling services given in 2020/2021 was over £40,000 The total value of the reduced rate or free counselling services given in 2021/2022 was over £75,000 The total value of the reduced rate or free counselling services given in 2022/2023 was over £108,000 The total value of the reduced rate or free counselling services given in 2023/2024 was over £108,000

13. Grants and Gifts In Kind

Grants and Gifts in Kind are as follows:

----- Start of picture text -----
= Ee
;
Counselling & Psychotherapy free service at St James's _| [Section] [8] 60,000
Free Counselling & Psychotherapy Services - Outreach Section 9 274,250
Programme ——
Bursaries to students = Section 10 9,000.
Reduced fees for Counselling and Psychotherapy atCCPE Section 12 108,000
a ees
----- End of picture text -----

14. Management Structure

An Organisational Structure Review has been implemented over the course of 2021 and 2022.

15. Financial Statement

The Financial Statement for the Charity Commission for the year ending 318t March 2024 is included. The Charity recorded an income of £1,736,033 and expenses of £1,639,313. Fortunately, we still have a strong reserve to draw upon. We are making efforts to restrict and reduce our expenses. The original investment of £170,000 in the "cautious" fund operated by Omnis Managed Portfolio Service has increased in value to £177,935, as recommended by our investment manager.

16. Reserves

The reserve fund stands at £586,472 as of March 2024. This, together with the unrestricted funds, leaves £459,719 in the bank and free reserves of £577,760.

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17. Current Trustees

Currently the Trustees are as follows:

Nigel Hamilton (Chair) Charles Flower Louise Trowbridge Pamela Griffiths

18. Risk Management Policy

The CCPE Trust regularly assesses the risks inherent in running both a psychotherapy clinic and a psychotherapy training centre. To this end, the Centre carries a comprehensive insurance policy covering accidents, professional indemnity, for staff and clients as well as buildings insurance. The trustee indemnity insurance continues to run. In addition, a detailed health and safety report, evaluating the risks involved in running a public building, has been prepared. All health & safety requirements specified in the report have been attended to and been inspected by Westminster Council's Health & Safety Officer.

DREAM RESEARCH INSTITUTE Centre for Counselling and Psychotherapy Education Trust www.driccpe.org.uk

DRI Development: Annual Report, April 2024

Launched in September 2012, the DRI is the CCPE’s centre for dream studies, provided by the CCPE to meet three primary aims:

• 1) Promote education and research about the connection between dreams and wellbeing from the transpersonal perspective:

• a) Clinical applications of dream work b) Research into dreams c) The use of dreams in research

• 2) Raise awareness about dream work, research and a psychospiritual understanding of dreams via publications, training events, courses and an online presence e.g. website: www.DRiccpe.org.uk, DRI e-news, social media platforms, and the Dream Boat podcast.

• 3) Provide a platform for public educational events and CPD on dream-related topics.

DRI Research 2023-24

1. Key Research Projects: Research into Dreams

2. Lucid Dream Research: In partnership with the Lucid Dream Exchange, experienced lucid dreamers were recruited to perform specified actions and ask particular questions in the lucid dream state, and report back the results. This project is led by Dr Nigel Hamilton and the Lucid Dream Exchange’s Robert Waggoner. Findings were presented at the annual conference of the International Association for the Study of Dreams.

DRI Events /Conferences/Lectures 2023-24

1. Two more courses (one online and one in-person) were added to meet additional demand, bringing the total to four in-person courses and two online courses with nearly thirty students.

2. Melinda Powell has continued to offer her ‘The Hidden Lives of Dreams’ webinar series, and offered the “Lucid Surrender’ webinar course, based on her latest book.

3. Co-Founder Melinda Powell represented the DRI at online and in-person conferences of the International Association for the Study of Dreams (IASD).

4. Alive ticketed event with DreamsID was held at CCPE in July 2023 to raise funds for the DRI and provide an opportunity for public engagement and education.

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DRI online engagement

1. The current DRI website was designed and launched in September 2022, with. functionality for video and audio streaming, paid membership, and an up-to-date design to attract broader and deeper audience engagement. Membership has been steadily growing.

2. The OR! social media presence has grown through targeted use of Instagram, Facebook and redesigned email newsletters.

3. A DRI podcast series, The Dream Boat, was launched in early 2023 and has received good feedback and a steadily growing audience. By March 2024 total downloads had surpassed 15,000.

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:

. select suitable accounting policies and then apply them consistently: e observe the methods and principles in the applicable Charities SORP; . make judgements and estimates that are reasonable and prudent; ° state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; . prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that 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 Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

Statement as to disclosure to our auditors

In so far 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 auditors are aware of that information.

Auditors

Goldwins Limited were re-appointed as the auditors of the charity during the year and have expressed their willingness to continue in that capacity. 4 Approved by the trustees on LE Scot tZu and signed on their behalf by:

Nigel Hamilton Chair

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Independent Auditor’s report to the Trustees of Centre for Counselling and Psychotherapy Education Trust

Opinion

We have audited the financial statements of Centre for Counselling and Psychotherapy Education Trust (‘the charity’) for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in the preparation of the charity’s financial statements is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

• give a true and fair view of the charity's affairs as at 31 March 2024 and of its income and expenditure for the year then ended;

• e have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

• e have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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Independent Auditor’s report to the Trustees of Centre for Counselling and Psychotherapy Education Trust

Other information

The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditors report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

• e sufficient accounting records have not been kept;

• e the financial statements are not in agreement with the accounting records and returns; or

• we have not obtained all the information and explanations necessary for the purposes of our audit.

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

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Independent Auditor’s report to the Trustees of Centre for Counselling and Psychotherapy Education Trust

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

• ° We enquired of management, which included obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to:

• a Identifying, evaluating, and complying with laws and reguiations and whether they were aware of any instances of non-compliance;

• 7 Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud,

• e We inspected the minutes of meetings of those charged with governance.

• We obtained an understanding of the legal and regulatory framework that the charity operate in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.

• ° We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.

• e We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of materia! misstatement due to fraud.

• ° In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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Date: 25 September 2024

Centre for Counselling and Psychotherapy Education Trust

Statement of Financial Activities Including Income and Expenditure Account Year ended 31 March 2024

	Note	Unrestricted	Total	Total
		Funds	Funds	Funds
		2024	2024	2023
		£	£	£
Income from:
Donations Charitable activities	3	114,539 1,432,502	114,539 1,432,502	- 1,246,151
Investment income	4	188,992	188,992	1,047
Total income		1,736,033	1,736,033	1,247,198
Expenditure on:	5
Charitable activities		1,639,313	1,639,313	1,362,029
Total expenditure		1,639,313	1,639,313	1,362,029
Net gains/(losses) on investments	10	8,943	8,943	(13,499)
Net income/(expenditure) forthe year	6	105,663	105,663	(128,330)
Net movement in funds		105,663	105,663	(128,330)
Reconciliation of funds:	14
Total funds broughtforward		480,809	480,809	609,139
Totalfundscarriedforward		586,472	586,472	480,809

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. The attached notes form part of these financial statements.

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Centre for Counselling and Psychotherapy Education Trust

Balance sheet

As at 31 March 2024

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Note|2024|2023| |£|£| |Fixed|assets| |Tangible|assets|9|8,712|9,822| |Investments|10|177,935|168,992| |186,647|178,814| |Current|assets:| |Debtors|11|18,263|15,713| |Cash|at|bank|and|in|hand|459,719|316,380| |477,982|332,093| |Creditors:|amounts|falling|due within|one year|12|(78,157)|(30,098)| |Net|current|assets|399,825|301,995| |Total|net|assets|586,472|480,809| |Funds:|14| |Restricted|funds|-|-| |Unrestricted|funds:|586,472|480,809| |Total funds|586,472|480,809| |Approved|[by][ the][ trustees][ on]|224S|Seok|'2U|and|signedands|on|their|behalf by:| |WS hart|

----- End of picture text -----

Nigel Hamilton

Chair

The attached notes form part of the financial statements.

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Centre for Counselling and Psychotherapy Education Trust

Statement of Cash Flows

As at 31 March 2024

————————————————eE

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Note|2024|2023| |£|£| |Cash|flow from|operating|activities| |Net|income/(expenditure)|for the|year|105,663|(128,330)| |Interest/|rent/|dividends|from|investments|(188,992)|(1,047)| |(Gains)|losses|on|investments|(8,943)|13,499| |Depreciation|1,110|1,111| |(Increase)/decrease|in|debtors|(2,550)|(14,850)| |Increase/(decrease)|in|creditors|48,059|(8,347)| |Net|cash|provided|by|/|(used|in)|operating|activities|(45,653)|(137,964)| |Cash|flows|from|investing|activities:| |Interest/|rent/ dividends|from|investments|188,992|1,047| |188,992|1,047| |Cash|provided|by|/ (used|in)|investing|activities| |Change|in|cash|and|cash|equivalents|in|the|year|143,339|(136,917)| |Cash|and|cash|equivalents|at|the|beginning|of|the|year|316,380|453,297| |Cash|and|cash equivalents|at the|end|of the year|15|459,719|316,380|

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Notes to the financial statements Year ended 31 March 2024

Centre for Counselling and Psychotherapy Education Trust

SSS SSS SSS

• 1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with 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 treland (FRS 102).

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern, The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Tuition fees are included in the Statement of Financial Activities when receivable. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

Expenditure and irrecoverable VAT

• Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: e Costs of raising funds comprise of trading costs and the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose.

• ¢ Expenditure on charitable activities includes the costs of delivering services to further the purposes of the charity and their associated support costs.

• e Other expenditure represents those items not falling into any other heading.

• Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

19

Notes to the financial statements

Year ended 31 March 2024 oo ——____'--——|_ |

Centre for Counselling and Psychotherapy Education Trust

• 1 Accounting policies (continued)

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity and its activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities.

Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

Tangible fixed assets

Fixed assets costing less than £2,000 are not capitalised. Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows: Caravan 5% on cost. Furniture and equipment 35% reducing balance.

Investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Pensions

The pension costs of the workplace defined contribution arrangements are charged to the SOFA as incurred.

20

Notes to the financial statements

Year ended 31 March 2024 eS

2 Detailed comparatives for the statement of financial activities

Centre for Counselling and Psychotherapy Education Trust

Ce"

			Unrestricted	Total
			funds	funds
			2023	2023
			£	£
	Income from:
	Charitable activities		1,246,151	1,246,151
	Investment income		1,047	1,047
	Total income		1,247,198	1,247,198
	Expenditure on:
	Charitable activities		1,362,029	1,362,029
	Total expenditure		1,362,029	1,362,029
	Net gains/(losses) on investments		(13,499)	(13,499)
	Netmovement infunds		(128,330)	(128,330)
	Reconciliation of funds:
	Total funds broughtforward		609,139	609,139
	Totalfunds carried forward		480,809	480,809
3	Income from charitable activities
		Unrestricted	Total	Total
		2024	2024	2023
		£	£	£
	Tuition fees	1,393,961	1,393,961	1,214,309
	Library membershipfees Book sales	34,826 235	34,826 235	26,349 35
	Freshsteps therapy fees	3,480	3,480	5,458
		~ 1,432,502 1,432,502 1,246,157 ee EE
4	Income from investments
		Unrestricted	Total	Total
		2024	2024	2023
	Bank interest Rooms hire	£ 6,732 182,260	£ 6,732 182,260	£ 1,047 -
		188,992 188,992 1,047 S=—eeeeeeeeee

2]

Centre for Counselling and Psychotherapy Education Trust

Notes to the financial statements

Year ended 31 March 2024

5	Analysis ofexpenditure
		Charitable	Support	Governance
		activities	costs	Costs	Total 2024	Total 2023
		£	£	£	£	£
	Staff costs	-	327,074	-	327,074	302,683
	Advertising and promotion	-	1,050	-	1,050	-
	Audit fees	-	-	10,200	10,200	10,200
	Bookkeeping	-	6,819	-	6,819	6,373
	Caravan expenses	1,147	-	-	1,147	4,269
	Cleaning	-	43,637	-	13,637	4,750
	Conference expenses	10,262	-	:	10,262	9,460
	Depreciation	-	1,110	-	1,110	1,111
	Freshsteps expenses	4,764	-	-	4,764	5,918
	IT expenses	-	24,381	-	24,381	28,365
	Leasing of office equipment	-	5,582	-	5,582	7,404
	Lecturers’ fees	649 886	-	-	649 886	562,809
	Legal fees	-	5,528	-	5,528	1,313
	Northampton University enrolment fees	24,675	-	:	24,675	20,680
	Otherexpenses	-	28,869	-	28,869	20,088
	Repairs and maintenance	-	52,288	-	52,288	-
	Rent, rates, utilities and insurance	362,845	90,711	-	453,556	365,775
	Stationery, printing and office supplies	-	836	-	836	1,233
	Subscriptions	-	1,315	-	1,315	1,577
	Telephone, postage and delivery expenses	-	12,016	-	12,016	9,700
	Travelling expenses	4,318	-	-	4,318	1,321
		1,057,897	571,216	10,200	1,639,313	1,362,029
	Support costs	571,216	(571,216)	-	-
	Governance costs	10,200	-	(10,200)	-
	Total expenditure 2024	1,639,313	-	-	1,639,313
	Totalexpenditure2023	1,362,029	-	-		1,362,029

All the expenditure was unrestricted (2023: all unrestricted).

22

Centre for Counselling and Psychotherapy Education Trust

Notes to the financial statements

Year ended 31 March 2024 a —— ee eee ees

6 Net income/(expenditure) for the year

Net income/(expenditure) for thethe year
	2024	2023
	£	£
This is stated after charging:
Depreciation	1,110	1,111
Auditors’ remuneration:
Auditfees	8,500	8,500

• 7 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:	2024	2023
	£	£
Salaries andwages	296,151	273,731
Social security costs	23,957	22,777
Pension costs	6,966	6,175
	327,074	302,683

None of the employees received employee benefits (excluding employer pension) during the year over £60,000 (2023: None).

The total employee benefits including pension contributions of the key management personnel were £62,650 (2023: £59 936).

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2023: nil) nor were they reimbursed expenses during the year (2023: nil). No charity trustee received payment for professional or other services supplied to the charity (2023: nil).

Rent of £370,000 (2023: £350,000) was payable to Mr Nigel Hamilton in respect of the property owned by him and occupied by the charity. It is estimated that the property could be let out annually for the same use in the open market for a rental of at least £750,000. Mr Nigel Hamilton made a donation of £77,083 to the charity in lieu of rent payable.

The average number of employees (headcount based on the number of staff employed) during the year was 11 (2023: 10).

8 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes,

23

Notes to the financial statements

Centre for Counselling and Psychotherapy Education Trust

Year ended 31 March 2024

9	Tangible fixed assets
		Caravan	Fixtures & Fittings	tote!
	Cost	£	£	£
	At the start of the year	22,203	35,866	58,069
	Additions	-	-	-
	At the end of the year	22,203	35,866	58,069
	Depreciation
	At the start of the year	12,381	35,866	48,247
	Charge for year	1,110	-	1.110
	At the end of the year	13,491	35,866	49,357
	Net book value
	Carried forward	8,712	-	8,712
	Brought forward	9,822	-	9,822
	All ofthe above assets are used for charitable purposes.
10	Investments
			2024	2023
			£	£
	Market value at start of year		168,992	182,491
	Changes during the year:
	Management fees		-	*
	Dividends/interest received		-	-
	Net gain/(loss) during year		8,943	(13,499)
			177,935	168,992
11	Debtors
			2024	2023
			£	£
	Fees receivable Total		18,263 __18,263	15,713 15,713
12	Creditors: amounts falling due within one year
			2024	2023
			£	£
	Taxation and social security		7,242	7,763
	Accruals Deferredincome		60,200 —10,715	10,200 12,135,

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|

|

Centre for Counselling and Psychotherapy Education Trust

Notes to the financial statements

Year ended 31 March 2024

SS

13 Analysis of net assets between funds

			General		Total
Yearended 31 March 2024			unrestricted	Restricted	funds
			£	£	£
Tangible fixed assets			8,712	-	8,712
Investments			177,935	-	177,935
Net current assets			399,825	-	399,825
Net assets at the end ofthe year			586,472	-	586,472
			General		Total
Year ended 31 March 2023			unrestricted	Restricted	funds
			£	£	£
Tangible fixed assets			9,822	-	9,822
Investments			168,992	-	168,992
Net current assets			301,995	-	301,995
Net assets at the end ofthe year			480,809	-	480,809
Movement in funds
Year ended 31 March 2024
	At the start				At the end
	of the year	Income	Expenditure	Transfers	oftheyear
	£	£	£	£	£
Unrestricted funds	480,809	1,736,033	(1,630,370)	-	586,472
Total Funds	480,809	1,736,033	(1,630,370)	-	586,472
Yearended 31 March 2023
	At the start				At the end
	ofthe year	Income	Expenditure	Transfers	ofthe year
	£	£	£	£	£
Unrestricted funds	609,139	1,247,198	(1,375,528)	-	480,809
TotalFunds	609,139	1,247,198	(1,375,528)	-	480,809

14 Movement in funds

15 Analysis of cash and cash equivalents

		Brought		Other	Carried
		forward	Cash flows	changes	forward
		£	E	£	£
Cash	at bank and in hand	316,380	143,339	-	459,719
Total	cashandcashequivalents	316,380	143,339	-	459,719

25

Centre for Counselling and Psychotherapy Education Trust

Notes to the financial statements

Year ended 31 March 2024

16 Operating lease commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

				Equipment	Property	Equipment	Property
				2024	2024	2023	2023
				£	£	£	£
Less	than	1	year	3,072	30,833	3,730	30,833
1-5	years			768	-	3,840	-
				3,840	30,833	7,570	30,833

17 Related party transactions

There are no related party transactions to disclose for the year other than noted under note 7 (2023: none). There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

26