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2023-09-30-accounts

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

Registered number: 03258939 Charity number: 1058545

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY

(A Company Limited by Guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1 - 2
Trustees' Report 3 - 15
Independent Auditors' Report on the Financial Statements 16 - 20
Statement of Financial Activities 21
Balance Sheet 22
Statement of Cash Flows 23
Notes to the Financial Statements 24 - 45

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Trustees Christian Buckland, chair (appointed 23 January 2023, resigned 13 June 2024)
Syed Azmatullah, ex-chair 17 March 2022 to 1 November 2022 (resigned 1
November 2022)
Joanna Lucas, acting chair 2 November 2022 to 22 January 2023, vice chair
(resigned 15 September 2023)
David FitzGerald, treasurer (resigned 8 May 2024)
William Daniel-Braham
Phillipa Donovan, Co-opted
John Loughrey, Lay (resigned 10 February 2024)
Michelle Briggs (appointed 6 February 2023)
Peter Gregory (appointed 6 February 2023)
Frederick Young (appointed 6 February 2023)
Jacqueline McCouat (resigned 8 February 2023)
Juliet Rosenfeld (resigned 4 November 2022)
Andrew Cottom, ex-vice chair to 4 November 2022 (resigned 4 November 2022)
Jennifer Ayling (appointed 4 March 2024)
Matthew White (appointed 22 February 2024)
Company registered
number 03258939
Charity registered
number 1058545
Registered office York House
221 Pentonville Road
London
United Kingdom
N1 9UZ
Key management Jonathan Levett (CEO from 17 April 2023)
personnel Sarah Niblock, CEO (resigned 30 November 2022)
Victoria Calais (Joint acting CEO from 30 November 2022 to 17 April 2023 and
COO)
Helen Willingham (Joint acting CEO from 30 November 2022 to 17 April 2023 and
Head of Content and Engagement) maternity leave from 1 October 2023
Emily Bridges (Head of Content and Engagement, maternity cover from 11
September 2023)
James Pickering, registrar (from 23 January 2023)
Independent auditors Peters Elworthy & Moore
Chartered Accountants
Statutory Auditors
Salisbury House
Station Road
Cambridge
CB1 2LA

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Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

Bankers

Solicitors

CAF Bank Ltd Kings Hill West Malling Kent ME19 4TA Unity Trust Bank PO Box 7193 Planetary Road Willenhall WV1 9DG Fieldfisher Riverbank House 2 Swan Lane London EC4R 3TT

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Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023

A MESSAGE FROM THE BOARD

This report outlines UKCP’s achievements and the impact of our work in the 2022/23 financial year (1 October 2022 – 30 September 2023).

The year under review was an eventful, even turbulent, one for UKCP.

Following the Extraordinary General Meeting in October 2023, Chair Syed Azmatullah resigned. His commitment to UKCP is appreciated and best wishes are extended for his future. Vice-Chair Andy Cottom and Trustee Juliet Rosenfield also resigned, and their service is acknowledged with gratitude.

Jo Lucas, as acting Chair, successfully navigated UKCP through this challenging period and has now stepped down. Her leadership is appreciated and our best wishes are extended to her. CEO Prof. Sarah Niblock also resigned prior to the EGM and we wish her all the best for the future.

We also want to acknowledge the work of the staff during this period, especially Viki Calais and Helen Willingham who stood up and became acting joint CEOs.

Dr Jon Levett joined UKCP as our new CEO in April 2023. We very much welcome Jon and look forward to working with him over the coming years.

One of UKCP’s great successes is that so many of our members are passionate about our work and have strong views about how UKCP is run. Leading an organisation with this level of engagement is a huge privilege, but it can be very challenging. It should be no surprise that fundamental disagreements and splits sometimes occur. Trustees have attended, with Jon, Members Forum meetings. These meetings are important events, and have greatly helped Jon and the board gauge the mood of our members. There was a strong message from the Members Forum of the need for a period of reflection, listening and healing. What is important is how we learn and move on from difficult moments.

This has certainly been at the forefront of our minds as we discuss how we approach the change agenda which lies ahead. As you will see from the ‘plans for the future’ section of this report, we will be putting in place a new strategy for UKCP and will tackle once again changes to our governance. Getting the pace and level of consultation right on these important matters will be key in the year ahead.

If reflection, listening and healing have been an important feature of the year, that does not mean we have been simply ‘treading water’. Just look at some of the metrics in this report:

There have also been some important new ventures, such as UKCP being the lead accrediting body for the NHS Talking Therapies for Anxiety and Depression pilot scheme. This has put UKCP centre stage in NHS England’s project to increase fully funded training for psychotherapeutic counsellors working in NHS services across England.

It is impossible for us, in a short introductory piece such as this, to do justice to the range of achievements this report covers. We hope you enjoy reading it. And thank you to all the dedicated people – colleges, volunteers,

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Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

staff and colleagues in other organisations – who have worked together this year to make UKCP such a special organisation.

Board of Trustees

TRUSTEES' ANNUAL REPORT

The Trustees present their annual report together with the audited financial statements of the Company for the year 1 October 2022 to 30 September 2023. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

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

Objectives and activities

The trustees review UKCP’s aims, objectives and activities each year. This report looks at what UKCP has achieved and the outcome of our work within the past 12 months. The trustees report the success of each key activity and the benefits we have brought to the people we are set up to help. The report also helps our trustees ensure our aims, objectives and activities remain in line with our stated purposes.

Our vision

We want a world in which emotional and mental wellness is a human right.

Our purpose

To transform lives by unlocking potential.

Our mission

Alongside professional support for our members, we are the leading research, innovation, educational and regulatory body working to advance psychotherapies for the benefit of all.

Our strategic objectives

Improving access to psychotherapy

To make sure that high-quality psychotherapy and psychotherapeutic counselling in both private and public sectors is available to everyone, no matter who they are.

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Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

Engaging better

To improve the way we engage with our individual and organisational members and provide services and benefits which are valued by all.

Maintaining standards of excellence

To protect the public by making sure everyone on our register meets our professional standards, at the same time making sure our register meets national accreditation requirements. To continue setting high standards in the way we govern and organise ourselves.

Collaborating for success

To develop existing external collaborations and actively seek new ones to achieve a more powerful voice to promote psychotherapy and psychotherapeutic counselling.

Research

To carry out appropriate research and use the findings to promote psychotherapy and psychotherapeutic counselling and inform our members’ training and development for the benefit of all.

Our charitable objectives

Our charitable objectives, as set out in our articles of association, provide a framework to achieve our strategic aims. Our charitable objectives are to promote:

Public benefit

The trustees have referred to the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Our achievements and performance

Improving access to psychotherapy

We are committed to raising the profile of psychotherapy and UKCP so the public, people seeking or receiving therapy, the media, policy makers, professionals and partners fully understand the profession, act in its best interests and think of us as its ‘go to’ expert body. As part of this work, we target diverse audiences to encourage them to join the profession or feel more open to seeking psychotherapy.

Helping people find the right psychotherapeutic support

It can be difficult and overwhelming for someone considering starting psychotherapy to research the many options, assess what is available and know what is best for them. For people with limited money, accessing the right psychotherapeutic support can be particularly hard.

This year we created an online guide to help people through this journey. It gives them a full view of the different services available and offers realistic advice on their availability. Since we published the guide in spring 2023, it has received almost 2,000 views.

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Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

Shining a light on UKCP and psychotherapy through the media

We continued working with the media to raise the profile of psychotherapy and UKCP among the public and policy makers in 2022/23. We want to demystify psychotherapy and make it socially acceptable to talk about therapy and mental wellbeing, encouraging people to seek support.

We secured 130 pieces of media coverage, which included many high profile publications. Our coverage included:

We also sent out digital copies of our New Psychotherapist member magazine to major media outlets including the BBC, The Guardian and The Times to draw their attention to research and developments in psychotherapy and to showcase UKCP members’ expertise.

Influencing government policy

We worked hard this year to make our voice heard with key decision makers, aiming to persuade them to promote and protect the provision of psychotherapy in the UK.

We hosted a joint event at the Labour Party conference in Liverpool, partnering with the British Association for Counselling and Psychotherapy, British Psychoanalytic Council and the Institute for Public Policy Research. It was a great opportunity to engage with Dr Rosena Allin-Khan, then Labour’s Shadow Minister for Mental Health, who spoke at the event.

The event culminated in a productive discussion about the huge social and economic value of investing in mental health. Attendees also discussed the critical role psychotherapy plays in improving mental health, and the need to replicate the lessons learned from the therapeutic space across wider social settings. It was encouraging to see our event partners in agreement over these issues – we hope our collective voice will be too loud for policy makers to ignore.

Our policy team met with several other MPs this year too, including Dr Lisa Cameron MP and Helen Hayes MP, the Shadow Minister for Education. We also responded to the government’s mental health and wellbeing plan, the major conditions strategy and the Spring Budget 2023, giving perspectives on behalf of the psychotherapy profession.

Engaging better

We are committed to providing the very best resources, representation and experience for our members to support them in their high standards of practice. We work hard to attract new – and retain existing – members by improving and promoting what we offer .

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Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

Supporting our members with first-class resources

Giving psychotherapists the tools they need for excellent practice that makes a real difference to their clients’ lives is a key part of our work. This year we developed a number of innovative, useful resources to support not only practitioners, but also psychotherapy training providers.

The toolkit has sections for training providers, tutors and programme leaders, giving them advice and guidance on embedding anti-racism, diversity and inclusion in psychotherapy training. Entitled Race is Complicated: A toolkit for psychological therapies training, the publication launched in October 2023.

Holding inspiring events

Events are another way for us to offer our members useful updates, information and advice they can use to enhance their practice.

This year we held an event for members and the public on psychotherapy and social justice. Touching on the subject of his latest book, Professor Mick Cooper explored the many ways psychotherapy training, practice and delivery can incorporate social justice values. He also looked at the ways psychotherapy can contribute to the development of progressive social change policies and practices.

Our Members Forum – a debating chamber where any member can speak and discuss important issues related to psychotherapy and UKCP – continued this year too, with online meetings in December 2022 and April 2023, and its first in-person meeting in over three years in July 2023.

We also held two Volunteer Induction Days, offering the experts by experience who generously give their time to sit on our committees and help run our colleges the chance to meet other volunteers and staff and learn about UKCP.

Making our processes quicker and easier

We worked hard in 2022/23 to make the process of joining UKCP and renewing memberships more efficient.

Each year, our members fill in a membership renewal declaration. In the past, some members have faced technical challenges while doing this. We decided the best way to help was to phone any member having

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Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

problems, rather than going back and forth over email. This worked well, resolving problems quickly and efficiently. Without exception, members commented how delighted they were that we had picked up the phone to speak with them personally.

Our membership team also made joining UKCP quicker and easier, implementing a 24- to 48-hour turnaround for new applications. The team vastly improved the speed it collects payments for these subscriptions too. Members have commented positively on the improvement in response time.

Another key way we made our members’ lives easier was through our new knowledge hub – a tool packed with key information for new and existing staff to use to answer members’ queries. Staff are now more knowledgeable and can tackle queries more confidently, quickly, accurately and consistently.

Funding students and trainees

Training to be a psychotherapist or psychotherapeutic counsellor can be expensive. Our bursaries help people who need support to join the profession because of their personal circumstances and/or because they come from underrepresented groups. In 2023, we received 164 applications (30 more than last year) and awarded 49 bursaries each worth £750.

Increasing the frequency of college communications

UKCP has 10 colleges made up of collections of members each with their own psychotherapeutic approaches while sharing a philosophy of psychotherapy. This year we supported five of them – up from three last year – with their communications, improving content for members, unifying communication efforts and strengthening the relationship between colleges and their members.

Maintaining standards of excellence

To achieve the most for our members and the psychotherapy profession, we are committed to improving the way we govern ourselves and regulate our members. We continually review structures across our organisation.

Making sure our members offer the highest quality psychotherapy

We continued to ensure our members are providing an excellent standard of psychotherapy and psychotherapeutic counselling for their clients by running a variety of quality assurance processes this year.

These included auditing 214 individual psychotherapists on our register, chosen at random, in 2023. We also reviewed 14 of our organisational members, two new training programmes and one applicant organisation in the 2022/23 financial year to make sure they were working to the highest standards.

We strove to improve all our quality assurance processes by listening to feedback from members, assessors and colleges. We review our processes each year to make sure they are efficient, consistent and fit-for-purpose to protect the public and our members.

Responding to and learning from complaints

Effectively managing complaints about psychotherapists and psychotherapeutic counsellors on our register is a vital part of UKCP’s role in protecting the public and maintaining confidence in the psychotherapeutic profession.

In 2022/23, we received and managed 87 formal complaints against our members (out of 8,600 therapists on our register, on average). We held five interim suspension order hearings concerning four registrants, convened 14 adjudication panel hearings in relation to 10 registrants and one appeal hearing. We continued to hold most hearings online as it is more cost-effective, environmentally friendly and efficient.

To support UKCP members to learn more about our complaints process, and how to maintain good practice and avoid complaints, we organised a webinar in June 2023. It looked at the work of adjudication panels and our Professional Conduct Committee, how we consider decisions another body/regulator has made, breaches of professional boundaries and communications within therapy. We recorded the webinar and made it available for

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Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

members to watch online when convenient for them.

We were delighted that the Professional Standards Authority awarded us their Confidence award for our 2022 Learning from Complaints event. They noted our good practice in being open about complaints and sharing our learning from complaints with others. The British Association for Counselling and Psychotherapy, who attended the event, kindly nominated us for this prestigious award.

Improving equity, diversity and inclusion

We want equity, diversity and inclusion (EDI) to be at the heart of UKCP, from ensuring it is embedded in our own organisation, to striving to make the psychotherapy profession more diverse. We also want to make sure psychotherapy is available and accessible to everyone who needs it.

This year we established a new EDI committee which has a commitment to belonging, intersectionality, inclusion, diversity and equity. Our committee advises on EDI across UKCP, and oversees implementation and monitors progress of our Equity, Diversity and Inclusion Action Plan. Its aim is to make UKCP an exemplar organisation when it comes to EDI.

We also improved how we gather information about the diversity of our membership. For the first time we asked members to fill in a diversity monitoring form to help us identify barriers to the profession and give training organisations advice on recruitment strategies; identify areas where we may need to make reasonable adjustments for people with disabilities; and report on the make-up of the psychotherapy profession.

Improving our data gathering

Making sure we have up-to-date information about each of our members is important – it ensures they receive our communications and gives us data we can use to plan our work, supporting members in the areas they need most. This year we gave members the chance to update their details as part of their annual membership declaration, alongside filling in our diversity monitoring form and taking part in a membership survey.

We also redesigned the template we send to our organisational members annually to review their data, improving its format, data protection and sending it earlier in the year. This improved the accuracy of the data we received and made the process more efficient for both members and UKCP.

Investing in the future of our website

Our website is a vital tool to communicate with our members and promote psychotherapy – so we constantly focus on keeping it running as efficiently as possible. This year we commissioned the build of a new website server that can handle the ever-growing volume of data we are adding to our Find a Therapist tool. Other website improvements included making it easier to search our site, making it more user-friendly for members to give us their contact details, and making uploading images easier.

Collaborating for success

To best support our members and advocate for and promote the psychotherapy profession, we are committed to brokering new, and developing existing, collaborations with professional bodies, people seeking and receiving psychotherapy, the media and those in research and the private sector. We develop relationships with those representing minority groups to help us achieve mutual diversity aims.

Collaborating to amplify the voice of psychotherapy

We continue to represent the voice of psychotherapy in a variety of coalitions and working groups, collaborating with other organisations to share knowledge to improve everyone’s work, and influence policy.

This year just some of the coalitions we were part of included the National Psychological Professions Stakeholder Working Group, the Memorandum of Understanding on Conversion Therapy, the Climate Minds Coalition, the All-Party Parliamentary Group for Prescribed Drug Dependency, the Mental Health Alliance, the Scottish Mental Health Partnership, the Talking Therapies Taskforce and the Coalition for Inclusion and Anti-

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Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

Oppressive Practice.

Working together for excellent standards

We want to bring clarity to our profession, to the public and to commissioning services. That is why we continued to work with five other organisations that operate registers for professionals in the psychotherapy field on the scope of practice and education for the counselling and psychotherapy professions (SCoPEd).

SCoPEd is a shared, evidence-based competence framework detailing the core training requirements, competences and practice standards for counsellors and psychotherapists who work with adults. This year we and our five partners formally adopted the SCoPEd framework, demonstrating a commitment to work together on first-class standards in the psychotherapy profession, for the benefit of the public. Work of the SCoPEd partnership is now focusing on implementation of the framework.

Bringing quality assurance to an NHS pilot

Another way we promoted excellent standards in psychotherapy this year was through our work with the NHS Talking Therapies for Anxiety and Depression pilot scheme. The scheme provides fully funded training for students to qualify as psychotherapeutic counsellors while training in NHS talking therapy services across the country.

We were appointed as the lead accrediting body, representing our SCoPEd partners, in November 2022, taking responsibility for putting in place a rigorous assessment framework detailing standards trainees must meet. NHS England approved our Quality Assurance and Accreditation Framework in February 2023.

Our assessment teams also assessed then wrote reports for each of the three training providers involved with the pilot, highlighting areas of good practice, plus requirements and recommendations for improvement.

We are now doing research into how well the pilot is working, running several focus groups. We are planning to distribute an annual survey to help us better track the experience of the trainees in delivering therapy in the NHS.

Research

We are committed to delivering research to promote psychotherapy and psychotherapeutic counselling, and to inform our members’ training and development. We aim to undertake research to identify issues around diversity facing the profession and the mental health sector.

Spreading knowledge through research events

We put on a two-day online research conference in June 2023, where researchers presented papers on everything from working with autistic adolescents to the experiences of trainee therapists of colour, learning from each other to improve their practice. 40 people attended on the first day and 37 on the second. We also hosted a webinar on phenomenological research by Dr Rupert King in December 2022, watched by 187 people.

Listening to and connecting our members interested in research

Our Research Working Group held meetings each month in 2022/23 to assess and support UKCP’s overarching research goals, providing valuable input on high-level research priorities. Our Practitioner Research Network also met regularly to allow members interested in research to network, spark collaboration and learn from each other.

Supporting our members’ research

To support our members with their research, we published and promoted several introductory research guides on our website this year. They cover referencing, critically evaluating research articles, practice-based evidence and routine outcome measures, research ethics, how to write a journal article and qualitative research. We also launched a research noticeboard where members can post looking for participants in their studies or collaborators for their research.

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Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

Working with the University of Sheffield to promote the effectiveness of psychotherapy

Our research team met with Professor Michael Barkham and Dr Dave Saxon, researchers at the University of Sheffield working on a non-inferiority analysis of the effectiveness of different types of therapy. Initial results show that psychotherapy is not inferior to NICE-recommended interventions for anxiety (such as cognitive behavioural therapy). They are turning the analysis into a publication and the preliminary results will be used in a report aimed at policy makers.

Plans for the future

Developing our strategy

A key and critical activity in 2023/24 will be to review our overarching strategy for the next three years, to be launched in October 2024. The sectors within which we operate are changing, and we want to ensure that UKCP is positioned purposefully, ensuring we remain synonymous with high-quality training and standards of practice for the protection of the public, remain relevant to the key issues in society with strong brand recognition and continue to develop our membership offer. We will work with members to develop the strategy and ensure we articulate its aims effectively.

Strengthening our governance

We plan to review our governance to ensure greater clarity around decision-making and that it is fit for purpose in delivering the new strategy.

Optimising our office space

We aim to continuously deliver excellent value for members and demonstrate good stewardship of charitable resources. We are reviewing our office space to ensure it meets future needs, including optimising flexible working practices that benefit the whole organisation and members.

Organising regional Members Forum meetings

Our Members Forums are continuing in 2023/24, ensuring our members can meet and have their voices heard on important issues for UKCP and the psychotherapy profession. We held a meeting in Edinburgh in October 2023 and hope to hold further meetings in other regions and nations of the UK as the year progresses.

Supporting the induction of new members

We will develop a new welcome pack to support new student and trainee members joining UKCP and the profession. It will offer clear information about what being a member of UKCP means and the structure of our organisation to support both individual and organisational members in their work.

Reviewing standards of training

Our Education, Training and Practice Committee is reviewing and standardising our Standards of Education and Training. These outline the minimum requirements all psychotherapists and psychotherapeutic counsellors must meet to be a member of UKCP, helping us maintain excellent standards in the profession.

Improving New Psychotherapist magazine

We will act on members’ views of our magazine, changing the tone and balance of content to reach a wider readership and remain relevant. A huge thank you to Catherine Arnold, who has successfully steered us through the last two years and has decided to move on to fulfil other publishing commitments. We appointed a new editor to begin working with us in autumn 2023.

Reviewing our social media strategy

The social media sphere has seen significant changes this year, which makes it a good time to look again at our strategy. Next year, we are planning a full review, considering the changes to social media, what they mean for us and our audiences, and focusing on how we optimise the platforms for the benefit of psychotherapy and UKCP.

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Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

Developing our podcast series

We have begun looking at producing a new podcast series. It will build on our current successful My Psychotherapy Career podcast, which offers inspiration and support to those considering a career in psychotherapy.

Financial reports

Financial review

The attached Statement of Financial Activities and Balance Sheet provide the results of our operations for the 12 months from 1 October 2022 to 30 September 2023.

Income for the year to September 2023 was £2,735k (up 7%) compared to £2,559k in 2022. Total expenditure was £2,809k (up 4%) compared to £2,690k in 2022.

The majority of the charity’s income is from membership fees (£2,648k in 2023 and £2,506k in 2022). The trustees recognise that the charity’s reliance on this sole source of income makes the charity vulnerable to unforeseen fluctuations in membership. As a consequence, the trustees have tasked the management team with exploring non-membership fee sources of revenue. The trustees take this factor into account in setting levels of reserves to be held and in putting appropriate strategic priority to maintaining and growing membership.

The Complaints and Conduct Process is a Designated Fund. The number of cases heard each year fluctuates; cases planned for the following year are taken into account in the budget-setting model and will continue to be monitored. Costs are monitored closely and managed to the best of our ability; there has been a considerable saving as a result of hearings being held online. Processes are under constant review to ensure we contain costs as far as we are able.

In an organisation so heavily dependent on voluntary effort, any analysis of expenditure by activity gives a distorted picture of the charity's costs. The charity continues to employ a small staff team, so most of our programmes rely on the commitment of very hard-working volunteers. The many hours of work on UKCP committees, standards, registration, regulation and quality assurance are not reflected in the columns of figures in the financial statements. The Board of Trustees takes this opportunity to thank all those who have given time to UKCP for the advancement of psychotherapy and psychotherapeutic counselling.

Some volunteers are paid a token amount in recognition of the time they spend on UKCP business, including but not limited to, chairing and attending meetings and reviewing or writing documents and procedures. These amounts are in no way meant to reimburse them at market rates.

All trustees give their time voluntarily, with the exception of the chair as explained in note 12; out of pocket expenses of £3,472 were reclaimed from the charity this year.

Our balance sheet continues to reflect our stability with cash reserves in excess of our target. Current liabilities include deferred income of £1,683k (2022 £118k). This is membership income received in advance of the 2023/24 financial year; the increase is a result of the renewals being processed in September 2023 in order to provide members with their certificates on 1 October 2023.

Investment policy and performance

The trustees’ investment policy was put in place to ensure that UKCP’s cash is invested in the most effective and secure manner.

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Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

The policy also details the trustees’ position on risk, ethical investments and liquidity.

The investment is held with Columbia Threadneedle Fund Management Limited. The investments paid out dividends of £5k during the year, a yield of 1.7%. The investments have been increasing in value over the years, however the value fell sharply in September 2022 resulting in an unrealised loss of £44k. The value has recovered by £10k in the current year.

The Finance Risk and Audit Committee has instituted a complete review of utilisation of all financial assets.

Reserves policy and going concern

The key threat to our income is a drop in membership renewals and/or a reduction in new members joining. Membership renewals at 1 October 2022 fell short of our target of 95% retention, resulting in income from renewals falling short of the budget, however this was offset in part by new members joining in the year. While the renewal income was less than budget the increase in new members is positive for renewals in future years.

We are, therefore, reasonably confident that our income is secure. Much of our expenditure is within our control. The Board is satisfied that there are no material uncertainties of which they are aware. The Board has a reasonable expectation that the charity will remain a going concern for at least 12 months from approving these accounts.

The charity’s income and expenditure are both highly predictable in timing and amounts. Reserves are calculated by reference to the risks the charity faces and the costs of aligning expenses with income if required, or to meet the risks of unplanned costs.

The trustees set reserves targets at the beginning of the financial year and monitor the actual results at each board meeting. The current reserves target for the general fund has remained at £402k. The target ensures funds are available to cover any outstanding rent and operational costs as well as ensuring staff are adequately remunerated should we have to cease operations.

The free reserves at 30 September 2023 are £500k (2022: £545k) (general unrestricted funds less net book value of tangible fixed assets). The excess free reserves of £98k are being carried forward to the 2023/24 financial year. Management is working on plans to utilise these funds in the most effective way.

There were no restricted funds at year end (2022: nil).

The target for the Complaints and Conduct Process fund is £62k. This is set taking account of potential litigation or risk and insurances held against these. Expenditure, other than operational costs, is dependent on the number of cases accepted and this varies from year to year. The budget setting process takes the number of cases accepted but not heard into account so reserves at the end of a financial year may be higher than the target to make allowance for expected future legal costs.

Related parties and relationships with other organisations

The charity is a membership organisation and has, in the ordinary course of its activities, transactions with its members individually and with groups of members in the colleges. Colleges are not separate legal entities and facilitate engagement and involvement with members.

Remuneration policy

The charity sets the pay of its staff and key management personnel using industry benchmarks, performance reviews and appraisals. UKCP has a Remuneration, Appointments and Performance Management Committee

Page 13

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

(RAPMC) which is responsible for re-evaluating decisions to remunerate trustees, committee chairs and college personnel on an annual basis and reports their findings to the UKCP Board of Trustees. The RAPMC is currently reviewing all contracts for services to ensure they are compliant with current legislation. The Board approves any annual increases and changes to the Chief Executive’s remuneration package, on recommendation of the RAPMC.

Fundraising

The United Kingdom Council for Psychotherapy does not engage in public fundraising and does not use professional fundraisers or commercial participators. The Charity nevertheless observes the relevant fundraising regulations and codes. During the year there was no non-compliance with these regulations and codes and the Charity received no complaints relating to its fundraising practice.

Structure, governance and management

Constitution

The organisation is a charitable company limited by guarantee, incorporated on 30 September 1996 and registered as a charity on 8 October 1996.

The company was established under a memorandum of association which established the objects (see page 4) and powers of the charitable company and is governed under its articles of association.

Organisational structure and decision making

The Board of Trustees, which is responsible to UKCP members and the Charity Commission, oversees the fulfilment of our charitable objectives. A number of committees report to the Board.

On appointment, each trustee is asked to declare any conflicts of interest. They are also asked annually to declare any interests. Trustees are also asked at the start of each Board meeting to declare any interests.

We give our new trustees an induction pack outlining the roles and responsibilities of being a trustee as well as the Charity Commission’s ‘Charity trustee: what is involved’ (CC3a) and ‘The essential trustee: what you need to know’ (CC3). We also aim to meet any training needs for new trustees that will help them carry out their role.

Risk management

Our Board reviews the risks facing UKCP on an annual basis via a Risk Register. The register covers strategic, operational, financial, human resources, technological and reputational risks. The risks we have identified are prioritised in terms of potential impact and likelihood of occurrence and the trustees confirm that systems or procedures are in place to mitigate significant risks. Risks are reviewed regularly by the Finance, Risk and Audit Committee with the support of the Senior Management Team, with a focus on strategic risks which would have the most impact on UKCP.

Risks that were closely monitored during the year were:

Page 14

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

Statement of responsibilities of the trustees

The trustees (who are also directors of the United Kingdom Council for Psychotherapy for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees’ annual report has been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by order of the members of the board of trustees and signed on their behalf by:

Jennifer Ayling Trustee

Date: 05 July 2024

Page 15

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY

OPINION

We have audited the financial statements of The United Kingdom Council for Psychotherapy (the 'charity') for the year ended 30 September 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation 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:

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council'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 charitable company'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.

Page 16

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (CONTINUED)

OTHER INFORMATION

The other information comprises the information included in the 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.

OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

In our opinion, based on the work undertaken in the course of the audit:

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

Page 17

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (CONTINUED)

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the Trustees' Responsibilities Statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees 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 charitable company'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 charitable company or to cease operations, or have no realistic alternative but to do so.

AUDITORS' 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 Auditors' 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 is detailed below:

Our approach to identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the Charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

Page 18

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (CONTINUED)

To address the risk of fraud through management bias and override of controls, we;

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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 Auditors' Report.

Page 19

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (CONTINUED)

USE OF OUR REPORT

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Michael Hewett (Senior Statutory Auditor) for and on behalf of Peters Elworthy & Moore Chartered Accountants Statutory Auditors Salisbury House Station Road Cambridge CB1 2LA

Date: 08 July 2024

Page 20

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2023

Note
INCOME FROM:
Donations
4
Charitable activities:
5
Registration fees and subscriptions
Other trading activities
6
Investments
7
Other income
8
TOTAL INCOME
EXPENDITURE ON:
Charitable activities:
9,10
Improving access
Engaging better
Maintain standards of excellence
Collaborating for success
Research
TOTAL EXPENDITURE
NET EXPENDITURE BEFORE NET
GAINS/(LOSSES) ON INVESTMENTS
Net gains/(losses) on investments
18
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
22
Total funds brought forward
Net movement in funds
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
2023
£
-
2,648,387
36,601
17,990
28,621
2,731,599
363,915
375,484
1,676,574
239,804
150,414
2,806,191
(74,592)
11,210
(63,382)
646,649
(63,382)
583,267		 Restricted
funds
2023
£
1,753
-
1,228
-
-
2,981
-
-
2,981
-
-
2,981
-
-
-
-
-
-		 Total
funds
2023
£
1,753
2,648,387
37,829
17,990
28,621
2,734,580
363,915
375,484
1,679,555
239,804
150,414
2,809,172
(74,592)
11,210
(63,382)
646,649
(63,382)
583,267		 Total
funds
2022
£
1,008
2,506,255
45,209
6,044
-
2,558,516
351,417
377,882
1,614,067
215,041
131,782
2,690,189
(131,673)
(44,398)
(176,071)
822,720
(176,071)
646,649

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 24 to 45 form part of these financial statements.

Page 21

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee) REGISTERED NUMBER: 03258939

BALANCE SHEET AS AT 30 SEPTEMBER 2023

Note
FIXED ASSETS
Tangible assets
17
Investments
18
CURRENT ASSETS
Debtors
19
Cash at bank and in hand
Creditors: amounts falling due within one
year
20
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
Provisions for liabilities
21
TOTAL NET ASSETS
CHARITY FUNDS
Unrestricted funds
22
TOTAL FUNDS		 220,757
2,114,317
2,335,074
(1,898,231)		 2023
£
18,298
301,826
320,124
436,843
756,967
(173,700)
583,267
583,267
583,267		 153,334
676,064
829,398
(309,441)		 2022
£
26,576
290,616
317,192
519,957
837,149
(190,500)
646,649
646,649
646,649

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

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the trustees and signed on their behalf by:

Jennifer Ayling Trustee

Date: 05 July 2024

The notes on pages 24 to 45 form part of these financial statements.

Page 22

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEMBER 2023

Note
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash provided by (used in) operating activities
24
CASH FLOWS FROM INVESTING ACTIVITIES
Dividends, interests and rents from investments
Purchase of tangible fixed assets
NET CASH PROVIDED BY INVESTING ACTIVITIES
CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR
Cash and cash equivalents at the beginning of the year
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR
25
The notes on pages 24 to 43 form part of these financial statements		 2023
£
1,420,263
17,990
-
17,990
1,438,253
676,064
2,114,317		 2022
£
(56,188)
6,044
(5,196)
848
(55,340)
731,404
676,064

Page 23

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. GENERAL INFORMATION

The United Kingdom Council for Psychotherapy is a charitable company limited by guarantee and is incorporated in the United Kingdom. The liability of each member in the event of winding up is limited to £1.

The registered office address and principal place of business is America House, 2 America Square, London, EC3N 2LU.

The presentational and functional currency of the Charity is GBP.

2. ACCOUNTING POLICIES

2.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

The United Kingdom Council for Psychotherapy 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.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

2.2 GOING CONCERN

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Further information is included in the trustees' annual report.

Page 24

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

2. ACCOUNTING POLICIES (CONTINUED)

2.3 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.

Income from registration fees and subscriptions is recognised evenly over the registration year.

Income received in advance for the following year's fee is deferred.

Income from other trading activities is recognised as the advert is placed or event takes place.

Other income is recognised as the activity has occurred and the costs are recharged.

2.4 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 institution with whom the funds are deposited.

2.5 FUND ACCOUNTING

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

2.6 EXPENDITURE

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:

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

Page 25

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

2. ACCOUNTING POLICIES (CONTINUED)

2.7 ALLOCATION OF SUPPORT AND GOVERNANCE COSTS

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Improving access
Engaging better
Maintain standards of excellence
Collaborating for success
Research
Governance costs		 2023
%
12
12
54
8
5
9
100		 2022
%
12
13
55
7
4
9
100

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities. These are apportioned over each area of activity in proportion of the total costs of that activity.

2.8 TANGIBLE FIXED ASSETS AND DEPRECIATION

Items of equipment are capitalised where the purchase price exceeds £1,500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Major components are treated as a separate asset where they have significantly different patterns of consumption of economic benefits and are depreciated separately over its useful life.

Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.

Page 26

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

2. ACCOUNTING POLICIES (CONTINUED)

2.8 TANGIBLE FIXED ASSETS AND DEPRECIATION (CONTINUED)

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life.

Depreciation is provided on the following bases:

Short-term leasehold property - Over life of the lease - Furniture and fittings 25% pa reducing balance Furniture and fittings held under - Term of the lease finance leases - Office equipment 25% pa reducing balance - Computer equipment 20 - 25% pa straight line

2.9 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. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading “Net gains/(losses) on investments” in the statement of financial activities. The charity does not acquire put options, derivatives or other complex financial instruments.

2.10 DEBTORS

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

2.11 CASH AT BANK AND IN HAND

Cash at bank and 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.

2.12 LIABILITIES AND PROVISIONS

Liabilities and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

Page 27

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

2. ACCOUNTING POLICIES (CONTINUED)

2.13 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.

2.14 PENSIONS

The charity contributes to personal pension plans of its employees. The pension charge represents the amounts payable by the charity to such plans in the financial year.

3. CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGMENT

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows:

4. INCOME FROM DONATIONS

UKCP Bursary Fund
TOTAL 2022		 Restricted
funds
2023
£
1,753
1,008		 Total
funds
2023
£
1,753
1,008		 Total
funds
2022
£
1,008

Page 28

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

5. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted
funds
2023
£
Registration fees and subscriptions
2,648,387
TOTAL 2022
2,506,255		 Total
funds
2023
£
2,648,387
2,506,255		 Total
funds
2022
£
2,506,255

6. INCOME FROM OTHER TRADING ACTIVITIES

Income from charitable trading activities

Unrestricted
funds
2023
£
Advertising income
35,651
Conferences and events
-
Other income
950
36,601
TOTAL 2022
42,981		 Restricted
funds
2023
£
-
1,228
-
1,228
2,228		 Total
funds
2023
£
35,651
1,228
950
37,829
45,209		 Total
funds
2022
£
34,989
2,228
7,992
45,209

Page 29

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

7. INVESTMENT INCOME

Unrestricted
funds
2023
£
Investment income
5,132
Interest income
12,858
17,990
TOTAL 2022
6,044
8.
OTHER INCOMING RESOURCES
Unrestricted
funds
2023
£
Recovery of partnership expenses
28,621		 Total
funds
2023
£
5,132
12,858
17,990
6,044
Total
funds
2023
£
28,621		 Total
funds
2022
£
4,552
1,492
6,044
Total
funds
2022
£
-

Page 30

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

9. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

Summary by fund type

Unrestricted
funds
2023
£
Improving access
363,915
Engaging better
375,484
Maintain standards of excellence
1,676,574
Collaborating for success
239,804
Research
150,414
2,806,191
TOTAL 2022
2,686,953		 Restricted
funds
2023
£
-
-
2,981
-
-
2,981
3,236		 Total
2023
£
363,915
375,484
1,679,555
239,804
150,414
2,809,172
2,690,189		 Total
2022
£
351,417
377,882
1,614,067
215,041
131,782
2,690,189

10. ANALYSIS OF EXPENDITURE BY ACTIVITIES

Improving access
Engaging better
Maintain standards of excellence
Collaborating for success
Research
TOTAL 2022		 Activities
undertaken
directly
2023
£
328,901
341,446
1,527,300
218,066
136,778
2,552,491
2,455,833		 Support
costs
2023
£
35,014
34,038
152,255
21,738
13,636
256,681
234,356		 Total
funds
2023
£
363,915
375,484
1,679,555
239,804
150,414
2,809,172
2,690,189		 Total
funds
2022
£
351,417
377,882
1,614,067
215,041
131,782
2,690,189

Page 31

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

ANALYSIS OF DIRECT COSTS

Operational staff costs (excl. CCP staff costs)
Premises and other operational costs
Committees and Board of Trustees
Governance and membership administration
Colleges
Research
Complaints and conduct process (incl. staff
costs)
Bursaries
Communications		 Improving
access
2023
£
127,864
63,880
1,226
28,234
476
-
30,785
36,025
40,411		 Engaging
better
2023
£
149,473
74,677
1,226
28,234
476
-
30,785
-
56,575		 Maintain
standards
of
excellence
2023
£
560,074
279,813
7,355
98,818
2,857
-
554,137
-
24,246		 Collaborating
for success
2023
£
118,858
59,381
1,226
14,117
238
-
-
-
24,246
218,066
196,308		 Research
2023
£
66,633
33,290
613
-
238
19,840
-
-
16,164
136,778
120,302		 Total
funds
2023
£
1,022,902
511,041
11,646
169,403
4,285
19,840
615,707
36,025
161,642
2,552,491
2,455,833		 Total
funds
2022
£
906,918
542,959
12,823
171,060
5,598
23,399
576,364
42,000
174,712
2,455,833
328,901 341,446 1,527,300
320,803 344,963 1,473,457

Page 32

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

ANALYSIS OF SUPPORT COSTS

Operational staff costs (excl. CCP staff costs)
Premises and other operational costs
Committees and Board of Trustees
Governance and membership administration
Colleges		 Improving
access
2023
£
12,067
8,255
79
14,552
61		 Engaging
better
2023
£
12,527
6,258
82
15,107
64		 Maintain
standards
of
excellence
2023
£
56,034
27,994
367
67,575
285		 Collaborating
for success
2023
£
8,000
3,997
52
9,648
41
21,738
18,733		 Research
2023
£
5,018
2,507
33
6,052
26
13,636
11,480		 Total
funds
2023
£
93,646
49,011
613
112,934
477
256,681
234,356		 Total
funds
2022
£
74,448
44,571
675
114,040
622
35,014 34,038 152,255 234,356
30,614 32,919 140,610

Page 33

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

11. NET INCOME/(EXPENDITURE) FOR THE YEAR

2023 2022
£ £
Depreciation (owned by the charity) 8,278 68,496
Operating lease rentals 199,702 150,962
Fees payable to the charity's auditor in respect of:
Preparation of statutory financial statements 1,650 1,500
Audit of the charity's annual accounts (excluding VAT) 11,250 9,000

12. TRUSTEES' REMUNERATION AND EXPENSES

During the year, honoraria were paid to the following trustees of the Charity:

2023 2022
£ £
Martin Pollecoff - 3,644
Syed Azmatullah 667 4,356
Christian Buckland 5,491 -
Joanna Lucas 2,000 -

Payment of the chair's honorarium has been agreed by the Charity Commission.

Members and trustees receive reimbursement for travel expenditure whilst on charity business which are all part of the normal course of business. During the year ended 30 September 2023, expenses totalling £3,472 were reimbursed or paid directly to 8 trustees (2022 - £1,154 to 6 trustees).

Page 34

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

13. ANALYSIS OF STAFF COSTS AND THE COST OF KEY MANAGEMENT PERSONNEL

Staff costs were as follows:

Salaries and wages
Social security costs
Employer pension contributions
Temporary staff costs		 2023
£
1,233,195
121,961
113,393
3,696
1,472,245		 2022
£
1,049,365
106,125
82,434
46,728
1,284,652

Of the £1,468,549 staff costs (2022: £1,284,652), £432,731 (2022: £336,842) relates to the Complaints and Conduct Process Designated Fund.

The following number of employees received employee benefits in excess of £60,000 (excluding employer national insurance and employer pension contributions) during the year between:

2023 2022
£60,000 - £69,999 1 -
£70,000 - £79,999 1 -
£90,000 - £99,999 - 1

The total employee benefits (including employer national insurance and employer pension contributions) of the key management personnel (as listed on page 1) were £299,659 (2022: £278,807).

14.

STAFF NUMBERS

The average number of employees (headcount based on number of staff employed) during the year was as follows:

Professional and other services
Administration		 2023
£
30
2
32		 2022
£
25
1
26

Page 35

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

15. RELATED PARTY TRANSACTIONS

During the year, honorarium payments were made to four trustees of the charity. This is disclosed in note 12 to these accounts.

Some members are paid a token amount for specific pieces of work undertaken on behalf of the charity, although these amounts are in no way meant to reimburse them at market rates. There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

During the year, C Young was paid speaker fees amounting to £75 (2022: £nil). No speaker fees were paid to M Pollecoff during 2023 (2022: £750). No adjudication fees were paid to J Lucas in 2023 (2022: £200 (before being appointed a trustee)).

16. TAXATION

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

Page 36

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

17. TANGIBLE FIXED ASSETS

COST OR VALUATION
At 1 October 2022
At 30 September 2023
DEPRECIATION
At 1 October 2022
Charge for the year
At 30 September 2023
NET BOOK VALUE
At 30 September 2023
At 30 September 2022		 Short-term
leasehold
property
£
181,980
181,980
181,980
-
181,980
-
-		 Furniture,
fittings and
equipment
£
99,284
99,284
79,571
5,022
84,593
14,691
19,713		 Computer
equipment
£
39,396
39,396
32,533
3,256
35,789
3,607
6,863		 Total
£
320,660
320,660
294,084
8,278
302,362
18,298
26,576

All of the above assets are used for charitable purposes.

Page 37

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

18. FIXED ASSET INVESTMENTS

VALUATION
At 1 October 2022
Revaluations
AT 30 SEPTEMBER 2023
Investments comprise:
UK common investment funds
Historic cost
DEBTORS
Trade debtors
Other debtors
Prepayments and accrued income		 2023
£
301,826
2023
£
200,000
2023
£
24,156
18,558
178,043
220,757		 Listed
investments
£
290,616
11,210
301,826
2022
£
290,616
2022
£
200,000
2022
£
7,481
453
145,400
153,334

19. DEBTORS

Page 38

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

20. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income at 1 October 2022
Resources deferred during the year
Amounts released from previous periods		 2023
£
90,784
36,173
28,447
1,742,827
1,898,231
2023
£
118,433
1,683,091
(118,433)
1,683,091		 2022
£
75,155
26,867
34,349
173,070
309,441
2022
£
141,007
118,433
(141,007)
118,433

Deferred income relates to 2023/24 membership income received in advance.

21. PROVISIONS

At 1 October 2022
Amounts reversed		 Dilapidations
£
75,000
-
75,000		 Legal costs
£
115,500
(16,800)
98,700		 Total
£
190,500
(16,800)
173,700

The provision for dilapidations represents the trustees' best estimate of the costs required to put 2nd Floor (East), 2 America Square, London, EC3 into the physical state required by the covenants and obligations contained within the lease.

The provision for legal costs represents the potential case costs in respect of dealing with complaints.

Page 39

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

22. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

Balance at 1
October
2022
£
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
UKCP Bursary
Fund
-
Complaints and
Conduct Process
74,612
74,612
GENERAL FUNDS
General Fund
572,037
TOTAL
UNRESTRICTED
FUNDS
646,649
RESTRICTED
FUNDS
UKCP Bursary
Fund
-
TOTAL FUNDS
646,649		 Income
£
Expenditure
£
-
(34,247)
604,000
(615,707)
604,000
(649,954)
2,127,599
(2,156,237)
2,731,599
(2,806,191)
2,981
(2,981)
2,734,580
(2,809,172)		 Transfers
in/out
£
36,000
-
36,000
(36,000)
-
-
-		 Gains/
(Losses)
£
-
-
-
11,210
11,210
-
11,210		 Balance at
30
September
2023
£
1,753
62,905
64,658
518,609
583,267
-
583,267

Page 40

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

22. STATEMENT OF FUNDS (CONTINUED)

Purposes of restricted funds

The UKCP Bursary Fund was created to award bursaries to UKCP trainees in their final years of training. Donations have been received from members and the general public. Direct costs are attributed to the fund.

Purposes of designated funds

The Complaints and Conduct Process designated fund is funded from the general fund. The fund is used to cover the costs of operating the Complaints and Conduct Process department and any related expenses. Funds are transferred from general reserves to cover expenses during the year.

The UKCP Bursary Fund was created to award bursaries to UKCP trainees in their final years of training. £36,000 from general funds was transferred to the designated fund during the year. Funds not awarded are carried forward to future years.

Page 41

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

22. STATEMENT OF FUNDS (CONTINUED)

STATEMENT OF FUNDS - PRIOR YEAR

UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
UKCP Bursary Fund
Complaints and
Conduct Process
GENERAL FUNDS
General Fund
TOTAL
UNRESTRICTED
FUNDS
RESTRICTED
FUNDS
UKCP Bursary Fund
TOTAL FUNDS		 UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
UKCP Bursary Fund
Complaints and
Conduct Process
GENERAL FUNDS
General Fund
TOTAL
UNRESTRICTED
FUNDS
RESTRICTED
FUNDS
UKCP Bursary Fund
TOTAL FUNDS		 Balance at
1 October
2021
£
1,121
100,976
102,097
720,623
822,720
-
822,720		 Balance at
1 October
2021
£
1,121
100,976
102,097
720,623
822,720
-
822,720		 Income
£
-
550,000
550,000
2,005,280
2,555,280
3,236
2,558,516		 Income
£
-
550,000
550,000
2,005,280
2,555,280
3,236
2,558,516		 Expenditure
£
(38,764)
(576,364)
(615,128)
(2,071,825)
(2,686,953)
(3,236)
(2,690,189)		 Expenditure
£
(38,764)
(576,364)
(615,128)
(2,071,825)
(2,686,953)
(3,236)
(2,690,189)		 Transfers
in/out
£
37,643
-
37,643
(37,643)
-
-
-		 Transfers
in/out
£
37,643
-
37,643
(37,643)
-
-
-		 Gains/
(Losses)
£
-
-
-
(44,398)
(44,398)
-
(44,398)		 Balance at
30
September
2022
£
-
74,612
74,612
572,037
646,649
-
- 3,236 - - -
822,720 2,558,516 (2,690,189) - (44,398) 646,649

Page 42

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

23. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

Unrestricted
funds
2023
£
Tangible fixed assets
18,298
Fixed asset investments
301,826
Current assets
2,335,074
Creditors due within one year
(1,898,231)
Provisions for liabilities and charges
(173,700)
TOTAL
583,267
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Unrestricted
funds
2022
£
Tangible fixed assets
26,576
Fixed asset investments
290,616
Current assets
829,398
Creditors due within one year
(309,441)
Provisions for liabilities and charges
(190,500)
TOTAL
646,649		 Total
funds
2023
£
18,298
301,826
2,335,074
(1,898,231)
(173,700)
583,267
Total
funds
2022
£
26,576
290,616
829,398
(309,441)
(190,500)
646,649

Page 43

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

24. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net expenditure for the year (as per Statement of Financial Activities)
ADJUSTMENTS FOR:
Depreciation charges
(Gains)/losses on investments
Dividends, interests and rents from investments
(Increase)/decrease in debtors
Increase/(decrease) in creditors
(Decrease)/increase in provisions
NET CASH PROVIDED BY/(USED IN) OPERATING ACTIVITIES
25.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand
TOTAL CASH AND CASH EQUIVALENTS
26.
ANALYSIS OF CHANGES IN NET DEBT
At 1
October
2022
£
Cash at bank and in hand
676,064
676,064		 2023
£
(63,382)
8,278
(11,210)
(17,990)
(67,423)
1,588,790
(16,800)
1,420,263
2023
£
2,114,317
2,114,317
Cash flows
£
1,438,253
1,438,253		 2022
£
(176,071)
68,496
44,398
(6,044)
20,670
(105,537)
97,900
(56,188)
2022
£
676,064
676,064
At 30
September
2023
£
2,114,317
2,114,317

Page 44

Docusign Envelope ID: DA029C8B-C88E-4B73-A2AC-6FFAF3285D0B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

27. OPERATING LEASE COMMITMENTS

At 30 September 2023 the charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

Land and buildings
Not later than 1 year
Later than 1 year and not later than 5 years
Other
Not later than 1 year
TOTAL OPERATING LEASE COMMITMENTS		 2023
£
176,564
-
176,564
1,837
1,837
178,401		 2022
£
199,199
161,849
361,048
-
-
361,048

After the year end notice was served to the landlords to leave America House at the break clause in July 2024.

Page 45