**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 2025 

Beauchamp Lodge 2 Warwick Crescent London W26NE 



**Centre for Counselling and Psychotherapy Education Trust** 

## **Report and financial statements** 

## **For the Year Ended 31 March 2025** 

|**Contents**||
|---|---|
||**Page**|
|Reference and administrative information|1|
|Trustees’ Annual Report|2|
|Independent Auditors' Report|11|
|Statement of Financial Activities|14|
|Balance Sheet|15|
|Statement of Cash Flows|16|
|Notes to the Financial Statements|17|





**Centre for Counselling and Psychotherapy Education Trust** 

## **Report and financial statements** 

## **For the Year Ended 31 March 2025** 

## **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|
||Surrey KT19 8AU|



1 



**Centre for Counselling and Psychotherapy Education Trust** 

## **Report and financial statements** 

## **For the Year Ended 31 March 2025** 

The trustees present their report and audited accounts of the charity for the year ended 31 March 2025. 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 1 9 9 6 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 Managing Director,  Ian Burton,  the Director of Operations and administrative  staff;  this  includes  the day to  day responsibilities and  finances.  The Management Committee,  currently consisting of the Managing Director,  one Deputy Director,  two senior members of the clinical/teaching staff and the Director of Operations meets on a weekly basis to deal with the overall management  of the  clinic and teaching programmes. 

## **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 useful results of such research; 

• The relief of persons suffering from psychological or 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. 

2 



**Centre for Counselling and Psychotherapy Education Trust** 

## **Report and financial statements** 

## **For the Year Ended 31 March 2025** 

## **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 2024 to 31[st] March 2025. The financial statement previously submitted in early 2025 covered the year ending 31[st] 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 5 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 2024/2025 

In 2025, two well-subscribed Foundation Courses began in January.  Our Diploma intake was a little lower than the previous year but we have had no one withdraw.  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 2024/2025 

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.  19 students were enrolled in the Research M.A. in Transpersonal Psychotherapy in 2025 and will graduate at the end of 2026. 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 in the summer of 2023. 

3 



**Centre for Counselling and Psychotherapy Education Trust** 

## **Report and financial statements** 

## **For the Year Ended 31 March 2025** 

## **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 Child, Adolescent & Family Therapy.  The fifteenth cohort for the Couples Therapy course enrolled 12 students in January 2025.  Our graduates continue to have articles published in the UKCP and BACP professional journals. 

## **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 2025-2026 

In 2025, a new cohort of 17 students was enrolled on the M.A. in Transpersonal Counselling and Psychotherapy and 17 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 theses by the end of November 2026. 

## **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 lecturer, part-time, and as a Trustee. Ian Burton, a current staff member, has been appointed as the new CCPE Managing Director.  Ian’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. 

4 



**Centre for Counselling and Psychotherapy Education Trust** 

**Report and financial statements** 

## **For the Year Ended 31 March 2025** 

## **8. Outreach Work (St James's Piccadilly)** 

## Counselling Services 

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 low-cost fee of £15/hour was waived.  This equates in terms of the value of time given to over £61,200 in one year (based on £15 per hour). 

The success of this project has continued throughout 2024 into 2025. 

## **9. Outreach Work (Student Placements)** 

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

## **Voluntary Services by Placements December 2024 - December 2025** 

|**Location**|**Location**|**Location**||**Hours**|
|---|---|---|---|---|
|Hospitals||||640|
|Health Authorities & Social Services||||450|
|GP Surgeries||||500|
|Drug& Alcohol Services||||650|
|Hospice & Bereavement Services||||910|
|* Specialised Centres||||4500|
|Prison Services||||0|
|Crisis Centres||||1200|
|Counselling, Advice & TherapyCentres||||4650|
|Other (Schools)<br> (Churches)||||25|
|Sub-total||||13,525|
|St James's||||4,080|
|**TOTAL**||||17,605|
|* e.g.<br>Maytree<br>Age Concern<br>Women’s<br>Centres|Youth Projects<br>& Counselling<br>Services<br>Family Centres|Just Ask<br>Help<br>Counselling<br>Centre<br>Homeless|||



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. 

5 



**Centre for Counselling and Psychotherapy Education Trust** 

## **Report and financial statements** 

## **For the Year Ended 31 March 2025** 

A new 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. 


**----- Start of picture text -----**<br>
||
|---|
|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|
|Fresh Steps 2024/2025= 160 hours|

**----- End of picture text -----**<br>


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

|Placements for|2019/2020|=|25,000|hours|
|---|---|---|---|---|
|Placements for|2020/2021|=|18,000|hours|
|Placements for|2021/2022|=|21,500|hours|
|Placements for|2022/2023|=|20,350|hours|
|Placements for|2023/2024|=|18,200|hours|
|Placements for|2024/2025|=|17,605|hours|



Total for 2024-2025          = 17,765 hours 

If the low-cost fee of £15/hr is waived, this equates in terms of the value of time given to approximately £266,000 for the year 2024/25. 

## **10. Bursaries** 

The following bursaries were given to students at the Centre for the period January – December 2024: 

|Fees waived:|Supervisors TrainingCourse|£0|
|---|---|---|
||Seminars|£1,000|
||Diploma Course|£4,500|
||Foundation Course|£1,000|
||Dreams Courses|£1,650|
|TOTAL||£8,150|
|Bursaries 2019/2020 - £13,000<br>Bursaries 2020/2021 - £9,000<br>Bursaries 2021/2022 - £9,000<br>Bursaries 2022/2023 - £9,000<br>Bursaries 2023/2024 - £9,000<br>Bursaries 2024/2025 - £8,150|||



## **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 700 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. 

6 



**Centre for Counselling and Psychotherapy Education Trust** 

## **Report and financial statements** 

## **For the Year Ended 31 March 2025** 

## **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 professional 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 The total value of the reduced rate or free counselling services given in 2024/2025 was over £110,000 

## **13. Grants and Gifts in Kind** 

Grants and Gifts in Kind are as follows: 

|**13. Grants and Gifts in Kind**<br>Grants and Gifts in Kind are as follows:|||
|---|---|---|
|||£|
|Counselling& Psychotherapyfree service at St James's|Section 8|61,200|
|Free Counselling & Psychotherapy Services - Outreach<br>Programme|Section 9|266,000|
|Bursaries to students|Section 10|8,150|
|Reduced fees for Counsellingand Psychotherapyat CCPE|Section 12|110,000|
|TOTAL||445,350|



## **14. Management Structure** 

An Organisational Structure Review has been implemented over the course of 2021 to 2024.  This has resulted in greater overall management costs, but it has afforded better management of different and varied parts of the organisation.  Increased use of learning management and other IT services has improved efficiency of communication between staff and students. 

## **15. Financial Statement** 

The Financial Statement for the Charity Commission for the year ending 31[st] March 2025 is included.  The Charity recorded an income of £1,928,287 and expenses of £1,971,091.  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 £178,474, as recommended by our investment manager. 

## **16. Reserves** 

The total reserves stand at £594,605 as of 31 March 2025 including £492,781 in the bank. 

7 



**Centre for Counselling and Psychotherapy Education Trust** 

## **Report and financial statements** 

## **For the Year Ended 31 March 2025** 

## **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 2025 

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, including: 

- 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 2024-25 

1. Key research projects: Research into dreams 

   1. 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. Initial findings were presented at the annual conference of the International Association for the Study of Dreams in June 2024. The study has been expanded to include a larger number of participants and a larger pool of data, with a view to a paper following-up the pilot study published in the _International Journal of Dream Research_ in 2020. 

2. Supporting research into dreams and wellbeing 

   1. The DRI has agreed to provide material and logistical support to a PhD research inquiry, “Effects of the Waking Dream Process (Hamilton, 2014) and the Presence of ‘Root Metaphors’ on Spiritual, Existential and Mental Wellbeing in Psychotherapy Clients - A Pilot Study”. This will continue over the next 2-3 years. 

8 



**Centre for Counselling and Psychotherapy Education Trust** 

## **Report and financial statements** 

## **For the Year Ended 31 March 2025** 

## DRI Events /Conferences/Lectures 2024-25 

1. Our full-year courses were fully subscribed for 2025. We hope to add additional online offerings for the 2026 teaching year. 

2. A group of DRI and CCPE members attended the annual conference of the International Association for the Study of Dreams (IASD) in Kerkrade, Netherlands in June 2024, presenting updates on lucid dream research, spiritual approaches to dream work and a cross-discipline panel discussion on artificial intelligence, dreams and consciousness hosted by the Dream Boat podcast team. 

3. In August 2024 we engaged a contracted Public Engagement Officer which has allowed us to expand our events programme, increasing the breadth and depth of what we offer, attracting new audiences and building relationships with experts in the field. 

1. Two dream-related documentary film screenings, “Chaos Dragon and the Light” (April 2024) and “The Horses Come for Everyone,” with Q&A sessions with their respective directors. 

2. An Asklepion Dream Retreat at CCPE, led by Laura Payne (September 2024) 

3. A workshop on archetypal dreamwork led by Mexican Jungian analyst Sven Doehner (September 2024). 

4. DRI Co-Founder Melinda Powell offered a lucid dreaming webinar based on her book “Lucid Surrender” (February 2025). 

5. We hosted two dream exploration and painting events with DreamsID in July 2024 and March 2025. 

## DRI online engagement 2024-25 

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 DRI social media presence has grown through targeted use of Instagram, Facebook and redesigned email newsletters. 

3. The DRI podcast series, The Dream Boat, launched in early 2023, has received good feedback and a steadily growing audience. By March 2025 total downloads had surpassed 25,000. Laura Payne and a team of guest hosts have continued to expand the DRI’s audience and network by interviewing experts in the field, promoting psychospiritual approaches to dreamwork, and the value of psychotherapeutic dreamwork in supporting client wellbeing. 

## **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; 

- 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) 

9 



**Centre for Counselling and Psychotherapy Education Trust** 

## **Report and financial statements** 

## **For the Year Ended 31 March 2025** 

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. 

Approved by the trustees on 29 January 2026 and signed on their behalf by: 

…………………. Nigel Hamilton Chair 

10 



**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 2025 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 2025 and of its income and expenditure for the year then ended; 

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

- 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 Auditorʼs 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 FRCʼs 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. 

## **Other information** 

The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s 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. 

11 



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

## **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: 

- sufficient accounting records have not been kept; 

- 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. 

## **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 auditorʼs 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: 

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

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

- 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. 

- We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud. 

12 



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

- 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. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: [www.frc.org.uk/auditorsresponsibilities]. This description forms part of our auditorʼs report. 

## **Use of our report** 

This report is made solely to the charity’s trustees, as a body, in accordance with section 144 of the Charities Act 2011 and the regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditorʼs 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 charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. 

## **Date: 29 January 2026** 

……………………………… **Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG** 

Goldwins Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. 

13 



## **Centre for Counselling and Psychotherapy Education Trust** 

## **Statement of Financial Activities Including Income and Expenditure Account Year ended 31 March 2025** 

|**Note**<br>**Income from:**<br>Donations<br>Charitable activities<br>**3**<br>Investment income<br>**4**<br>**Total income**<br>**Expenditure on:**<br>**5**<br>Charitable activities<br>**Total expenditure**<br>Net gains on investments<br>**10**<br>**Net income/(expenditure) for the year**<br>**6**<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>**14**<br>Total funds brought forward<br>Total funds carried forward|**Unrestricted**<br>**Total**<br>**Total**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2025**<br>**2025**<br>**2024**<br>**£**<br>**£**<br>**£**<br>255<br>255<br>114,539<br>1,461,828<br>1,461,828<br>1,432,502<br>466,204<br>466,204<br>188,992|
|---|---|
||**1,928,287**<br>**1,928,287**<br>**1,736,033**<br>1,921,091<br>1,921,091<br>1,639,313|
||**1,921,091**<br>**1,921,091**<br>**1,639,313**<br>937<br>937<br>8,943<br>**8,133**<br>**8,133**<br>**105,663**|
||**8,133**<br>**8,133**<br>**105,663**<br>586,472<br>586,472<br>480,809|
||**594,605**<br>**594,605**<br>**586,472**|



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. 

14 



## **Centre for Counselling and Psychotherapy Education Trust** 

## **Balance sheet** 

## **As at 31 March 2025** 

|**Note**<br>**2025**<br>**£**<br>**Fixed assets**<br>Tangible assets<br>**9**<br>7,602<br>Investments<br>**10**<br>178,872<br>**186,474**<br>**Current assets:**<br>Debtors<br>**11**<br>2,248<br>Cash at bank and in hand<br>492,781<br>**495,029**<br>**Creditors: amounts falling due within one year**<br>**12**<br>**(86,898)**<br>**Net current assets**<br>**408,131**<br>**Total net assets**<br>**594,605**<br>**Funds:**<br>**14**<br>Restricted funds<br>-<br>Unrestricted funds:<br>594,605<br>**Total funds**<br>**594,605**|18,263<br>459,719|**2024**<br>**£**<br>8,712<br>177,935|
|---|---|---|
||||
||||
|||**586,472**|
|||-<br>586,472|
|||**586,472**|



Approved by the trustees on 29 January 2026 and signed on their behalf by: 

…………………………………… **Nigel Hamilton Chair** 

The attached notes form part of the financial statements. 

15 



## **Centre for Counselling and Psychotherapy Education Trust Statement of Cash Flows As at 31 March 2025** 

|**Note**<br>**Cash flow from operating activities**<br>**Net income/(expenditure) for the year**<br>Interest/ rent/ dividends from investments<br>(Gains)/ losses on investments<br>Depreciation<br>(Increase)/decrease in debtors<br>Increase/(decrease) in creditors<br>**Net cash provided by / (used in) operating activities**<br>**Cash flows from investing activities:**<br>Interest/ rent/ dividends from investments<br>**Cash provided by / (used in) investing activities**<br>**Change in cash and cash equivalents in the year**<br>Cash and cash equivalents at the beginning of the year<br>**Cash and cash equivalents at the end of the year**<br>**15**|**2025**<br>2024<br>**£**<br>£<br>**8,133    105,663**<br>(466,204) (188,992)<br>(937) (8,943)<br>1,110        1,110<br>16,015       (2,550)<br>8,741      48,059|
|---|---|
||**(433,142)     (45,653)**<br>466,204<br>188,992|
||**466,204**<br>**188,992**<br>33,062<br>143,339<br>459,719<br>316,380|
||**492,781**<br>**459,719**|



16 



## **Centre for Counselling and Psychotherapy Education Trust** 

## **Notes to the financial statements** 

## **Year ended 31 March 2025** 

- **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 Ireland (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: 

- 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. 

- 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. 

17 



**Centre for Counselling and Psychotherapy Education Trust** 

## **Notes to the financial statements** 

## **Year ended 31 March 2025** 

## **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. 

18 



## **Centre for Counselling and Psychotherapy Education Trust** 

## **Notes to the financial statements** 

## **Year ended 31 March 2025** 

## **2 Detailed comparatives for the statement of financial activities** 

|**Income from:**<br>Donations<br>Charitable activities<br>Investment income<br>**Total income**<br>**Expenditure on:**<br>Charitable activities<br>**Total expenditure**<br>Net gains/(losses) on investments<br>**Net movement in funds**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>**Total funds carried forward**<br>**Income from charitable activities**<br>Tuition fees<br>Library membership fees<br>Book sales<br>Freshsteps therapy fees<br>**Income from investments**<br>Bank interest<br>Rooms hire|**Unrestricted**<br>**funds**<br>**Total**<br>**funds**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>114,539<br>114,539<br>1,432,502<br>1,432,502<br>188,992<br>188,992<br>**1,736,033**<br>**1,736,033**<br>1,639,313<br>1,639,313<br>**1,639,313**<br>**1,639,313**<br>8,943<br>8,943<br>**105,663**<br>**105,663**<br>480,809<br>480,809<br>**586,472**<br>**586,472**<br>**Unrestricted**<br>**Total**<br>**Total**<br>**2025**<br>**2025**<br>**2024**<br>**£**<br>**£**<br>**£**<br>1,416,504<br>1,416,504<br>1,393,961<br>43,786<br>43,786<br>34,826<br>128<br>128<br>235<br>1,410<br>1,410<br>3,480|**Unrestricted**<br>**funds**<br>**Total**<br>**funds**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>114,539<br>114,539<br>1,432,502<br>1,432,502<br>188,992<br>188,992|
|---|---|---|
|||**1,736,033**<br>**1,736,033**|
|||1,639,313<br>1,639,313|
|||**1,639,313**<br>**1,639,313**|
|||8,943<br>8,943|
|||**105,663**<br>**105,663**|
|||480,809<br>480,809|
|||**586,472**<br>**586,472**|
||**1,461,828**<br>**1,461,828**<br>**1,432,502**||
||**Unrestricted**<br>**Total**<br>**Total**<br>**2025**<br>**2025**<br>**2024**<br>**£**<br>**£**<br>**£**<br>7,217<br>7,217<br>6,732<br>458,987<br>458,987<br>182,260||
||**466,204**<br>**466,204**<br>**188,992**||



## **3 Income from charitable activities** 

## **4 Income from investments** 

19 



## **Centre for Counselling and Psychotherapy Education Trust** 

## **Notes to the financial statements** 

## **Year ended 31 March 2025** 

## **5 Analysis of expenditure** 

|Staff costs<br>Advertising and promotion<br>Audit fees<br>Bookkeeping and payroll services<br>Caravan expenses<br>Cleaning<br>Conference expenses<br>Depreciation<br>Freshsteps expenses<br>IT expenses<br>Leasing of office equipment<br>Lecturers' fees<br>Legal fees<br>Northampton University enrolment<br>fees<br>Other expenses<br>Repairs and maintenance<br>Rent, rates, utilities and insurance<br>Stationery, printing and office supplies<br>Subscriptions<br>Telephone, postage and delivery<br>expenses<br>Travelling expenses<br>Support costs<br>Governance costs<br>**Total expenditure 2025**<br>**Total expenditure 2024**|**Charitable**<br>**activities**<br>**Support**<br>**costs**<br>**Governance**<br>**Costs**<br>**Total 2025**<br>**Total 2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>312,124<br>-<br>312,124<br>327,074<br>-<br>360<br>-<br>360<br>1,050<br>-<br>-<br>10,200<br>10,200<br>10,200<br>-<br>14,354<br>-<br>14,354<br>6,819<br>3,128<br>-<br>-<br>3,128<br>1,147<br>-<br>45,102<br>-<br>45,102<br>13,637<br>10,454<br>-<br>-<br>10,454<br>10,262<br>-<br>1,110<br>-<br>1,110<br>1,110<br>1,376<br>-<br>-<br>1,376<br>4,764<br>-<br>23,430<br>-<br>23,430<br>24,381<br>-<br>5,194<br>-<br>5,194<br>5,582<br>770,471<br>-<br>-<br>770,471<br>649,886<br>-<br>11,682<br>-<br>11,682<br>5,528<br>21,714<br>-<br>-<br>21,714<br>24,675<br>-<br>27,061<br>-<br>27,061<br>28,869<br>-<br>45,909<br>-<br>45,909<br>52,288<br>476,589<br>119,147<br>-<br>595,736<br>453,556<br>-<br>4,782<br>-<br>4,782<br>836<br>-<br>2,111<br>-<br>2,111<br>1,315<br>-<br>11,237<br>-<br>11,237<br>12,016<br>3,556<br>-<br>-<br>3,556<br>4,318|
|---|---|
||**1,287,288**<br>**623,603**<br>**10,200**<br>**1,921,091**<br>**1,639,313**<br>623,603<br>(623,603)<br>-<br>-<br>10,200<br>-<br>(10,200)<br>-<br>**1,921,091**<br>**-**<br>**-**<br>**1,921,091**<br>1,639,313<br>-<br>-<br>1,639,313|



All the expenditure was unrestricted  (2024: all unrestricted). 

20 



## **Centre for Counselling and Psychotherapy Education Trust** 

## **Notes to the financial statements** 

## **Year ended 31 March 2025** 

## **6 Net income/(expenditure) for the year** 

|This is stated after charging:<br>Depreciation<br>Auditors' remuneration:<br>Audit fees|**2025**<br>**2024**<br>**£**<br>**£**<br>1,110<br>1,110<br>8,500<br>8,500|
|---|---|



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

|Staff costs were as follows:<br>Salaries and wages<br>Social security costs<br>Pension costs|**2025**<br>**2024**<br>**£**<br>**£**<br>281,201<br>296,151<br>23,957<br>23,957<br>6,966<br>6,966|
|---|---|
||**312,124**<br>**327,074**|



None of the employees received employee benefits (excluding employer pension) during the year over £60,000 (2024: None). 

The total employee benefits including pension contributions of the key management personnel were £65,618 (2024: £62,650). 

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2024: nil) nor were they reimbursed expenses during the year (2024: nil). No charity trustee received payment for professional or other services supplied to the charity (2024: nil). 

Rent of £540,000 (2024: £370,000) 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. 

The average number of employees (headcount based on the number of staff employed) during the year was 11 (2024: 11). 

## **8 Taxation** 

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

21 



## **Centre for Counselling and Psychotherapy Education Trust** 

## **Notes to the financial statements** 

## **Year ended 31 March 2025** 

|**9**<br>**Tangible fixed assets**<br>**Cost**<br>At the start of the year<br>Additions<br>At the end of the year<br>**Depreciation**<br>At the start of the year<br>Charge for year<br>At the end of the year<br>**Net book value**<br>**Carried forward**<br>Brought forward<br>All of the above assets are used for charitable purposes.<br>**10 Investments**<br>Market value at start of year<br>Net gain/(loss) during year<br>**11 Debtors**<br>Fees receivable<br>**Total**<br>**12 Creditors: amounts falling due within one year**<br>Taxation and social security<br>Accruals<br>Deferred income<br>**Total**|**Caravan**<br>**Fixtures &**<br>**Fittings**<br>**Total**<br>**£**<br>**£**<br>**£**<br>22,203<br>35,866<br>58,069<br>-<br>-<br>-|**Caravan**<br>**Fixtures &**<br>**Fittings**<br>**Total**<br>**£**<br>**£**<br>**£**<br>22,203<br>35,866<br>58,069<br>-<br>-<br>-|
|---|---|---|
||22,203|35,866<br>58,069|
||13,491<br>1,110|35,866<br>49,357<br>-<br>1,110|
||14,601|35,866<br>50,467|
||||
||**7,602**|**-**<br>**7,602**|
||||
||8,712|-<br>8,712|
|||**2025**<br>**2024**<br>**£**<br>**£**<br>177,935<br>168,992<br>937<br>8,943|
|||**178,872**<br>**177,935**|
|||**2025**<br>**2024**<br>**£**<br>**£**<br>2,248<br>18,263|
|||**2,248**<br>**18,263**|
|||**2025**<br>**2024**<br>**£**<br>**£**<br>7,277<br>7,242<br>10,493<br>60,200<br>69,128<br>10,715|
|||**86,898**<br>**78,157**|



22 



## **Centre for Counselling and Psychotherapy Education Trust** 

## **Notes to the financial statements** 

## **Year ended 31 March 2025** 

## **13 Analysis of net assets between funds** 

|**Year ended 31 March 2025**<br>**General**<br>**unrestricted**<br>**Restricted**<br>**Total**<br>**funds**<br>**£**<br>**£**<br>**£**<br>Tangible fixed assets<br>7,602<br>-<br>**7,602**<br>Investments<br>178,872<br>-<br>**178,872**<br>Net current assets<br>408,131<br>-<br>**408,131**<br>**Net assets at the end of the year**<br>**594,605**<br>**-**<br>**594,605**<br>**Year ended 31 March 2024**<br>**General**<br>**unrestricted**<br>**Restricted**<br>**Total**<br>**funds**<br>**£**<br>**£**<br>**£**<br>Tangible fixed assets<br>8,712<br>-<br>**8,712**<br>Investments<br>177,935<br>-<br>**177,935**<br>Net current assets<br>399,825<br>-<br>**399,825**<br>**Net assets at the end of the year**<br>**586,472**<br>**-**<br>**586,472**<br>**14 Movement in funds**<br>**Year ended 31 March 2025**<br>**At the**<br>**start of**<br>**the year**<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**At the end**<br>**of the year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>Unrestricted funds<br>586,472<br>1,928,287<br>(1,920,154)<br>-<br>594,605<br>**Total Funds**<br>**586,472**<br>**1,928,287**<br>**(1,920,154)**<br>**-**<br>**594,605**<br>**Year ended 31 March 2024**<br>**At the**<br>**start of**<br>**the year**<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**At the end**<br>**of the year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>Unrestricted funds<br>480,809<br>1,736,033<br>(1,630,370)<br>-<br>586,472<br>**Total Funds**<br>**480,809**<br>**1,736,033**<br>**(1,630,370)**<br>**-**<br>**586,472**<br>**15 Analysis of cash and cash equivalents**<br>**Brought**<br>**forward**<br>**Cash flows**<br>**Other**<br>**changes**<br>**Carried**<br>**forward**<br>**£**<br>**£**<br>**£**<br>**£**<br>Cash at bank and in hand<br>459,719<br>33,062<br>-<br>**492,781**<br>**Total cash and cash equivalents**<br>**459,719**<br>**33,062**<br>**-**<br>**492,781**|**General**<br>**unrestricted**<br>**Restricted**<br>**Total**<br>**funds**<br>**£**<br>**£**<br>**£**<br>7,602<br>-<br>**7,602**<br>178,872<br>-<br>**178,872**<br>408,131<br>-<br>**408,131**<br>**594,605**<br>**-**<br>**594,605**<br>**General**<br>**unrestricted**<br>**Restricted**<br>**Total**<br>**funds**<br>**£**<br>**£**<br>**£**<br>8,712<br>-<br>**8,712**<br>177,935<br>-<br>**177,935**<br>399,825<br>-<br>**399,825**<br>**586,472**<br>**-**<br>**586,472**<br>**At the**<br>**start of**<br>**the year**<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**At the end**<br>**of the year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>586,472<br>1,928,287<br>(1,920,154)<br>-<br>594,605|**General**<br>**unrestricted**<br>**Restricted**<br>**Total**<br>**funds**<br>**£**<br>**£**<br>**£**<br>7,602<br>-<br>**7,602**<br>178,872<br>-<br>**178,872**<br>408,131<br>-<br>**408,131**<br>**594,605**<br>**-**<br>**594,605**<br>**General**<br>**unrestricted**<br>**Restricted**<br>**Total**<br>**funds**<br>**£**<br>**£**<br>**£**<br>8,712<br>-<br>**8,712**<br>177,935<br>-<br>**177,935**<br>399,825<br>-<br>**399,825**<br>**586,472**<br>**-**<br>**586,472**<br>**At the**<br>**start of**<br>**the year**<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**At the end**<br>**of the year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>586,472<br>1,928,287<br>(1,920,154)<br>-<br>594,605|**General**<br>**unrestricted**<br>**Restricted**<br>**Total**<br>**funds**<br>**£**<br>**£**<br>**£**<br>7,602<br>-<br>**7,602**<br>178,872<br>-<br>**178,872**<br>408,131<br>-<br>**408,131**|
|---|---|---|---|
||||**594,605**<br>**-**<br>**594,605**|
||||**General**<br>**unrestricted**<br>**Restricted**<br>**Total**<br>**funds**<br>**£**<br>**£**<br>**£**<br>8,712<br>-<br>**8,712**<br>177,935<br>-<br>**177,935**<br>399,825<br>-<br>**399,825**|
||||**586,472**<br>**-**<br>**586,472**|
||**586,472**<br>**1,928,287**<br>**(1,920,154)**<br>**-**<br>**594,605**|||
||**At the**<br>**start of**<br>**the year**<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**At the end**<br>**of the year**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>480,809<br>1,736,033<br>(1,630,370)<br>-<br>586,472|||
||**480,809**|**1,736,033**<br>**(1,630,370)**<br>**-**<br>**586,472**||
|||**Brought**<br>**forward**<br>**Cash flows**<br>**Other**<br>**changes**<br>**Carried**<br>**forward**<br>**£**<br>**£**<br>**£**<br>**£**<br>459,719<br>33,062<br>-<br>**492,781**||
|||**459,719**<br>**33,062**<br>**-**<br>**492,781**||



23 



## **Centre for Counselling and Psychotherapy Education Trust** 

## **Notes to the financial statements** 

## **Year ended 31 March 2025** 

## **16 Operating lease commitments** 

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

|Less than 1 year<br>1 - 5 years|**Equipment**<br>**Property**<br>**Equipment**<br>**Property**<br>**2025**<br>**2025**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>768<br>45,000<br>3,072<br>30,833<br>-<br>-<br>768<br>-|
|---|---|
||**768**<br>**45,000**<br>**3,840**<br>**30,833**|



## **17 Related party transactions** 

There are no related party transactions to disclose for the year. There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. 

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