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2025-09-30-accounts

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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 2025

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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 - 17
Independent Auditor's Report on the Financial Statements 18 - 22
Statement of Financial Activities 23
Balance Sheet 24
Statement of Cash Flows 25
Notes to the Financial Statements 26 - 48

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Trustees Philippa Mary Donovan, Chair (elected 3 March 2025, Interim Chair until 2 March
2025)
William Daniel-Braham, Vice Chair (elected 13 January 2025)
Akash Manhar Patel, Chair of finance, risk and audit committee (appointed 3
February 2025)
William Brice Adlard, trustee (appointed 3 March 2025)
Michelle Briggs, trustee
Rosanna Lee Sutherland Duncan, trustee (appointed 26 March 2026)
Peter W Gregory, Chair of remuneration, appointments and performance
management committee
Nishaant Kumar, trustee (appointed 20 March 2026)
Helen Marsh, trustee (appointed 20 March 2026)
Matthew Graham White, lay trustee
Frederick Courtenay Young, trustee (resigned 22 April 2026)
Company registered
number
03258939
Charity registered
number
1058545
Registered office and
operational address
York House
221 Pentonville Road
London
United Kingdom
N1 9UZ
Key management
personnel
Jonathan Levett, chief executive officer
Emily Bridges, strategic projects lead
Bethan France, director of membership (joined 2 Febuary 2026)
Emma Herbert, head of governance (joined 6 May 2025)
Kamaljit Kandola, director of standards (joined 26 January 2026)
Victoria Kemble, director of resources (joined 17 November 2025)
Ross Matthewman, head of policy and communications (joined 19 January 2026)
Helen Willingham, head of content and engagement (until 1 August 2025)
Victoria Calais, chief operating officer (until 31 October 2025)
James Pickering, registrar (until 25 July 2025)
Independent auditor
PEM Audit Limited
Statutory Auditors
Salisbury House
Station Road
Cambridge
CB1 2LA

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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 2025

Bankers CAF Bank Ltd Kings Hill West Malling Kent ME19 4TA Unity Trust Bank PO Box 7193 Planetary Road Willenhall WV1 9DG Solicitors Fieldfisher Riverbank House 2 Swan Lane London EC4R 3TT Independent Financial First Sentinal Wealth Advisors 84 Eccleston Square London SW1V 1PX

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025

A message from the Board of Trustees - Philippa Donovan (Chair)

On behalf of the Board of Trustees, I am pleased to introduce this year’s annual report.

This has been a foundational year for UKCP, marked by significant activity to strengthen the organisation’s ability to deliver on the priorities set out in our three-year strategy. Much of the work undertaken during this period has focused on ensuring that UKCP is resilient, forward-looking and equipped to continue fulfilling its charitable purpose in a rapidly shifting professional and regulatory landscape.

A key area of focus has been our review of UKCP’s position on statutory regulation. The external environment continues to evolve, and it is essential that we regularly assess how best to protect the public, uphold high standards of practice and ensure the profession’s sustainability. This year, UKCP has undertaken structured reflection and analysis to clarify our strategic position on this important topic, which may have a significant impact on the future of psychotherapy and psychotherapeutic counselling. This work will continue as we refine our long-term approach and remain responsive to developments in the wider sector.

We have also made substantial progress in our planning for the implementation of worker status changes for those who do critical work for us, such as assessing whether our Organisational Members continue to meet UKCP’s high standards. These preparations are critical to ensuring that UKCP complies with emerging legal and employment frameworks, supports our workforce appropriately and maintains the operational stability needed to deliver our strategic goals. This has involved careful scenario planning, legal consultation and engagement across the organisation.

Alongside this, the organisation has experienced key senior staff changes, undertaken to better align our capacity and leadership with UKCP’s priorities under its four pillars – quality, membership, voice and organisation. These transitions will strengthen the organisation’s ability to deliver effectively against its objectives and support clearer accountability, improved operational coherence and enhanced strategic oversight.

This year also marked the beginning of a major review of our governance arrangements. As a registered charity and professional body, it is vital that our governance remains robust, transparent and fit for purpose, now and into the future. The review is examining the structure, effectiveness and culture of governance within UKCP, ensuring that it reflects best practice and supports sound decisionmaking in the interests of the public and the profession. Strengthening our governance will enable UKCP to operate with greater effectiveness and impact, ensuring we continue to advance our charitable objectives for the benefit of both the public and the profession.

The review also includes an exploration of how members engage with UKCP, ensuring that our strategic direction is shaped by member insight, experience and the collective voice of the profession. This work will continue into the next year, and its outcomes will form a key component of our ongoing organisational development.

Taken together, these areas of activity represent essential groundwork for the next two years of our strategy. While this summary highlights only a portion of the work underway across UKCP, each element plays a critical role in reinforcing the organisation’s foundations. By embedding this preparatory work now, UKCP is positioning itself to confidently advance its strategic objectives, maintain public trust and support the psychotherapy profession even more effectively in the years ahead.

Building on this progress, the work of the past year has also set the stage for a more deliberate focus on work within our pillars of voice, membership and quality.

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

On behalf of the Trustees, I would like to express my sincere thanks to all UKCP volunteers, staff, members, partners and stakeholders who have contributed to this year’s achievements. Their commitment and expertise continue to enable UKCP to promote high standards of practice, champion the art and science of psychotherapy, support an engaged and informed membership, and amplify members’ voices ensuring that psychotherapy remains a safe and ethical option for the public.

Pippa Donovan - Chair

Trustees’ annual report

The trustees present their annual report together with the audited financial statements of the charitable company for the year 1 October 2024 to 30 September 2025. The annual report serves the purposes of both a trustees’ report and a directors’ report under charity and 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.

Objects and activities

The trustees review UKCP’s aims, objects and activities each year. This report looks at what UKCP has achieved and the outcomes of its work within the 12 months under review. The trustees report the success of each key activity and the benefits UKCP has brought to the people it is set up to help. The report also helps the trustees ensure UKCP’s aims, objectives and activities remain in line with its charitable purposes.

UKCP’s mission

UKCP’s vision

A society that understands the value and impact of high-quality psychotherapy, the importance of making psychotherapeutic services available to those in need and the relevance of psychotherapy for improving lives.

Charitable objects

UKCP’s charitable objects, as set out in its articles of association, are:

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Public benefit

The trustees have referred to the Charity Commission’s guidance on public benefit when reviewing the charity’s aims and objects and in planning its future activities. During the year, the charity has continued to work towards its charitable objects. All activities undertaken have contributed to the aims and objects that have been set and carried out with the intention of delivering public benefit.

UKCP’s achievements and performance

Introducing an impactful new three-year strategy

In November 2024, UKCP launched its comprehensive strategy for 2024-2027 at its conference. Titled ‘Psychotherapy in a changing world’, UKCP developed the strategy through extensive engagement with its members.

The strategy outlines UKCP’s commitment to strengthening psychotherapy standards and enhancing support for members through continuing professional development and networking. It also focuses on improving diversity and accessibility within the profession and promoting psychotherapy’s transformative role in society.

Below are UKCP’s achievements from the first year of its new strategy.

Quality

Ensure those accessing services from UKCP members receive high-quality, impactful psychotherapy and psychotherapeutic counselling, underpinned by appropriate regulation.

Auditing to ensure UKCP members offer outstanding psychotherapy

To ensure members provided excellent standards of psychotherapy and psychotherapeutic counselling, UKCP continued to run a variety of quality assurance processes.

The organisation audited 241 of the 9,500 individual psychotherapists on its national register, chosen at random. This involved checking evidence of their clinical supervision, continuing professional development, insurance and more. UKCP also reviewed 17 of its organisational members and one new training programme to make sure they were working to the highest standards. In addition, the organisation reviewed six of its organisational members’ new processes for accrediting non-UKCP-trained practitioners to the register.

Two organisational members closed during 2024/25. UKCP provided guidance through the closure process and supported individual members through reaccreditation processes and to find new organisations.

Setting standards in education and training

UKCP’s Education, Training and Practice Committee continued to review and standardise the organisation’s Standards of Education and Training (SETs). These outline the minimum requirements all psychotherapists and psychotherapeutic counsellors must meet to be a member of UKCP, helping maintain excellent standards in the profession. The Committee is currently focusing on the Adult Psychotherapy SETs.

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Managing complaints effectively

In 2024/25, UKCP received and managed 83 formal complaints against its members (out of approximately 9,500 therapists on its register). Its rigorous complaints and conduct process is there to effectively deal with problems related to its members, ensuring excellent standards and public trust in the profession.

UKCP held eight interim suspension order hearings concerning seven registrants. These look at whether members’ behaviour justifies suspending them from the register while a full investigation takes place. UKCP also convened 15 adjudication panel hearings in relation to nine registrants, considering complaints in detail, and one appeal hearing.

Ensuring the best training

High-quality training that meets members’ needs is vital to ensuring high standards in psychotherapy and psychotherapeutic counselling. This year, UKCP conducted a comprehensive survey of students and trainees and a parallel survey of organisational members who deliver UKCP-accredited training. The findings will help UKCP to better support trainees at all stages of their development and identify and address any disparities in access, completion or experience across training routes.

Supporting members to keep strong professional boundaries

UKCP began work this year on a suite of guidance and resources for its members on maintaining professional boundaries, to support high standards of ethical practice and public protection.

The organisation’s Ethics Committee is leading this work. The Committee organised two webinars to consult with members on what the new guidance and resources should include. The first, held in February 2025, focused on sexual boundaries and the second, on managing dual relationships, took place in July 2025. A third webinar will follow.

Strengthening partnerships to ensure high standards

Adopted by UKCP and several other sector partners in 2023, the Scope of Practice and Education for the Counselling and Psychotherapy Professions (SCoPEd) framework is a shared, evidence-based competence framework. It details the core competences and practice standards for counsellors and psychotherapists who work with adults, helping make sure practitioners are working to the highest standards.

This year UKCP continued to take part in the Partnership of Counselling and Psychotherapy Bodies (PCPB), which is building on the work of the SCoPEd partnership. In 2024/25 PCPB launched an updated SCoPEd framework and a new website to promote its use.

The partnership also strengthened collaboration between professional bodies through joint policy work, shared communications and engagement with external stakeholders.

Leading on quality assurance for the NHS

UKCP also promoted excellent standards in psychotherapy through its work with the NHS Talking Therapies for Anxiety and Depression three-year pilot scheme. The scheme provides fully funded training for students to qualify as psychotherapeutic counsellors while training in NHS talking therapies services across the country. UKCP is the scheme’s lead accrediting body, working in collaboration with the PCPB. The pilot scheme concluded successfully this year with a second cohort of students in September 2025.

Membership

Retain and grow UKCP membership and provide services that support them at the different stages of their professional journey, whatever their modality of practice or wherever they are in the UK.

Making it easier to join UKCP

UKCP now has more than 12,000 members, an increase of nine per cent, thanks mostly to a strong number of applications from students and trainees.

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The organisation has strived to make the process of joining UKCP as simple and streamlined as possible. In 2024/25 this included upgrading its online application form to make it easier for people to apply for membership.

UKCP’s digital welcome packs for new student and trainee members continued to be a vital resource this year too. In 2024/25, their open rate reached over 70 per cent – more than double the UK industry average of 30 per cent. The welcome packs give new members essential resources such as UKCP logos for them to use professionally and access details for member webinars.

UKCP plans to develop welcome packs for other types of members, including full clinical members.

Providing excellent service for existing members

UKCP continued to ensure existing members receive the best possible service in 2024/25.

The organisation worked hard to give members all the information, news and resources they need. Regular emails made it easy for members to sign up for events and respond to surveys. They also included links to useful and topical articles, for example on statutory regulation. The usual open rate of emails to members is over 60 per cent, above the UK industry average, showing how much members value the communications.

Supporting members’ development through engaging events

UKCP’s events are a key opportunity for members to gain knowledge, hear updates and explore ideas, so they can offer the highest standards of psychotherapy and psychotherapeutic counselling to the public. Feedback from members has been positive, and the return to in-person events has been very welcomed.

Events in 2024/25 included:

Providing bursary funding for students and trainees

Training to be a psychotherapist or psychotherapeutic counsellor is costly. UKCP bursaries help people who need support to join the profession because of their personal circumstances and/or because they come from underrepresented groups. In 2025, UKCP received 141 applications for its annual bursaries and made 51 awards, each worth £750. Donations for the bursary fund were received from members to the value of £1,489.

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Improving diversity and supporting all members

Through its Equity, Diversity and Inclusion - Belonging, Intersectionality, Inclusion, Diversity and Equity (EDIBIIDE) action plan, UKCP continued to work hard in 2024/25 to build a membership that better reflects the diversity of the UK population, to support all its members to thrive and to recognise and value the full breadth of member experiences.

Alongside this, the organisation invested in equity, diversity and inclusion (EDI) leadership development for senior staff and worked to embed EDI into its everyday processes through reviewing policies and procedures to ensure they are fair, equitable, transparent and inclusive.

UKCP undertook its annual collection of data about the diversity of its membership. This helps UKCP understand who its members are, what they need and develop services and resources to help them thrive. Key findings from the 2024 report include:

Voice

Be a trusted body that develops and amplifies an organisational voice for psychotherapy, while also creating spaces and platforms for members to share their knowledge and experience.

Contributing to the future of regulation

Following recommendations from a dedicated working group, UKCP confirmed this year that it is minded to support statutory regulation of psychotherapy, as a commitment to strengthening public protection.

UKCP is now engaging members on the principles that should underpin any future regulatory model, ensuring that the profession’s voice is clearly represented in national policy discussions. This work is designed not only to shape how statutory regulation might be developed, but also to identify any improvements that may be possible to the current voluntary system to provide greater clarity and assurance to the public.

Speaking out on the future of psychotherapy

UKCP worked with its partners in the PCPB to establish an independent Commission for the Future of Counselling and Psychotherapy. The Commission will bring together professional bodies, policymakers, industry experts and people with lived experience to examine the current landscape of the professions and consider future needs and challenges. Its findings and recommendations will be published in 2026 and will support and shape the direction of future work between the PCPB and engagement with policymakers and commissioners of services on behalf of the profession and for the benefit of clients

Increasing the profile of psychotherapy and UKCP through the media

Stories in the media are a highly effective way to promote the value of psychotherapy, UKCP as an expert body, and the voice of members. In 2025, UKCP secured 137 pieces of media coverage – an increase of 13 per cent from the previous year.

These included pieces in the national press (64 per cent of the total coverage), such as The Guardian, BBC Radio 4’s You and Yours, iNews, The Daily Telegraph, Yahoo and The Independent. Topics included raising awareness of high-quality psychotherapy and the regulation of therapy.

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Amplifying the voice of psychotherapy, UKCP and members online

UKCP worked hard in 2024/25 to promote itself, its members and the importance of psychotherapy through its website and social media.

Between October 2024 and September 2025, the UKCP website attracted 711,989 unique visitors. The ‘Find a therapist’ page remained the most popular on the website, with 380,821 views and 16.9 per cent of all website traffic. This is a 14 per cent increase compared to last year. The ‘Train as a psychotherapist’ page also performed strongly, with 105,608 views from 61,450 people. This shows a sustained interest in psychotherapy as a career path.

UKCP saw similar success on social media, posting more often and reaching more people with its vital messages. Its number of posts rose by 34 per cent on LinkedIn, 748 per cent on Facebook and 41 per cent on X compared to last year. LinkedIn, UKCP’s most effective platform, saw a 13 per cent rise in average post engagement, with over 7,000 post clicks. The organisation also gained 872 new LinkedIn followers. Much of this success came from investing in longer-form, issue-focused content covering policy, research, events and contemporary topics, such as artificial intelligence.

Launching a new book series to support members and promote psychotherapy

In May 2025, UKCP launched a new book series in partnership with Karnac Books. Called Psychotherapy Matters, it includes a range of accessible books on topical subjects for professionals. The books are also suitable for a more general readership.

UKCP members write all the books in the series, giving publishing opportunities to both new and established authors. UKCP psychoanalytic psychotherapist Linda Cundy edits the series.

Campaigning to put psychotherapy at the heart of healthcare

UKCP urged key government policymakers to promote and protect the provision of psychotherapy throughout the year by organising and attending several major events, responding to consultations and writing to decision makers:

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

UKCP led on a joint letter to the National Institute for Health and Excellence (NICE) in 2024/25 asking them to update their anxiety guidelines, co-signed with eight other organisations. UKCP has now started contacting wider mental health stakeholders and organisations to collect signatures on a further joint statement on this issue.

UKCP also sent or signed letters to government and NHS representatives, various partnerships and independent bodies to advocate on behalf of our members and raise awareness.

Taking part in coalitions as the voice of psychotherapy

Working together with other organisations means UKCP can amplify its messages and have a greater impact. Through several coalitions and working groups, UKCP continued to collaborate with other organisations as the voice of psychotherapy.

In 2024-25, UKCP was part of coalitions including:

Influencing policymakers with original research

UKCP’s research team carried out and published several pieces of original research in 2024/25 with the aim of educating decision makers about the value of psychotherapy and influencing them to centre its provision. These included:

Giving members a platform to share their work with the European Journal of Psychotherapy and Counselling (EJPC)

UKCP continued its affiliation with the EJPC in 2024/25. Alongside providing UKCP members with free access to the journal and a chance to write and review articles, EJPC and UKCP collaborated on a special issue, ‘Technology, AI bots and psychotherapy after COVID: what futures for psychotherapy in a digital age?’.

The two organisations also launched their second annual trainee/student essay prize, giving trainees, students and newly qualified practitioners an exceptional opportunity to have their dissertations, coursework or essays published in the journal. Between May 2024 and May 2025, UKCP members accessed 1,577 EJPC articles

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

from the UKCP members area.

Organisation

Be an agile and focused organisation using technology to promote more efficient working practices, ensuring a strong and inclusive culture that enables people to thrive.

Improving financial sustainability

To reduce UKCP’s reliance on membership subscriptions, the organisation is actively exploring a wide range of new sources of income streams that will strengthen its long-term financial sustainability. This includes developing opportunities that build on UKCP’s existing expertise and services and creating new public-facing activities that promote the value of psychotherapy.

Each potential income stream is being carefully assessed for feasibility and strategic fit to ensure it supports UKCP’s charitable aims. This approach includes financial modelling, market research and engagement with stakeholders.

Making UKCP a great place to work

UKCP continued to strengthen its commitment to creating a healthy, inclusive and productive working environment for its staff in 2024/25. Building on the foundations laid last year, the organisation introduced several initiatives to support staff wellbeing, compliance, development and engagement, making sure staff are equipped to deliver high-quality services to members and the public.

Embedding equity, diversity and inclusion (EDI-BIIDE)

UKCP worked closely with its newly appointed EDI project coordinator this year to embed inclusive practices across recruitment, training and policy development. The organisation introduced regular EDI-BIIDE activities and training sessions to promote a culture of fairness, respect and belonging.

As part of this work, UKCP is reviewing its recruitment and selection processes to make sure they align with its wider EDI-BIIDE strategy. The organisation also plans to begin collecting EDI data during recruitment, in line with the approach already in place for member data collection. This will help UKCP better understand the diversity of its workforce and how to improve this.

Lessons learned from withdrawal from the MOU on Conversion Therapy

Following UKCP’s withdrawal from the MoU on Conversion Therapy in April 2024, the board of trustees commissioned a review to identify any lessons which can inform the way future Board decisions are made. This focused on the decision-making process and how decisions are communicated. The process identified a number of areas to improve the way the Board is supported in making and communicating decisions including:

These practices now underpin the Board’s approach to decision making and supporting communication processes.

Upgrading website security and performance

UKCP completed a major upgrade of its website in 2024/25 to make sure it offers continued security, reliability and support for members. The upgrade ensures we can continue to maintain and develop our online presence without technical limitations. Work to review and enhance our website performance will continue.

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

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Improving our governance

UKCP started a review of its governance, including its constitutional documents, this year. The aim is to make sure the organisation incorporates best practice for regulatory and membership bodies, while also enabling UKCP to effectively deliver its objectives now and in the future. UKCP will consult extensively with its members and other stakeholders as part of the review.

Holding board elections

Members elected a new chair, vice chair and trustee to UKCP’s board in elections held between November 2024 and February 2025. These new appointments will ensure continued good governance of the organisation. A new lay trustee was appointed to chair the Finance, Risk and Audit Committee.

Reviewing senior management team

Following the launch of its new strategy, UKCP reviewed the structure of its senior management team to make sure it is well-placed to drive forward the strategy. Following consultation, new roles were introduced including a director of membership, director of standards, director of resources, and head of policy and communications.

Plans for the future

Launching exciting events

To continue supporting the professional growth and development of members, UKCP held a webinar in November 2025 focusing on the emerging use of AI in psychotherapy. The third instalment of the professional boundaries series will follow in winter 2025-26 and the UKCP conference in June 2026.

Accreditation and standards

Continue to lead on the accreditation of the NHS Pathways project, supporting a new cohort and ensuring that professional standards remain robust and consistent across the workforce.

Digital capability

Review the UKCP website and digital infrastructure to ensure it continues to meet the needs of members and the public. This will include assessing how our members’ area, events and CRM systems can work more effectively together.

Regulation and professional recognition

Engage members in discussion about UKCP’s draft principles for statutory regulation, strengthening the profession’s collective voice. Alongside this, we will continue to look at how we can strengthen the current voluntary system to ensure the public has access to safe, high-quality psychotherapy and counselling services.

Membership and member value

Undertake a review of the membership offer to ensure it continues to provide excellent value, relevance and support to practitioners at every stage of their professional journey.

Policy and public affairs

Increase policy and campaigning work, alongside developing a corporate communications function, amplifying the voice of the profession in national discussions about mental health and psychological wellbeing.

Public awareness

Improve awareness of the Professional Standards Authority’s Accredited Registers scheme, helping the public make informed choices when seeking therapy.

EDI–BIIDE

Continue delivering our EDI–BIIDE action plan to ensure that inclusivity and fairness remain embedded in all aspects of our work, from governance to professional standards.

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

Commission for the Future of Counselling and Psychotherapy

Support and contribute to the ongoing work of the independent Commission for the Future of Counselling and Psychotherapy as it explores the future landscape of counselling and psychotherapy, helping UKCP anticipate changes and opportunities in the sector.

Income generation

Continue developing non-membership income generation opportunities to build a more resilient organisation and create new ways of funding UKCP’s charitable aims.

Governance review

Continue the review of UKCP’s governance arrangements as described, focusing in the first instance on changes to UKCP’s Articles of Association.

Financial review

The attached Statement of Financial Activities and Balance Sheet provide the results of operations for the 12 months from 1 October 2024 to 30 September 2025.

Income for the year to September 2025 was £3,216k (up 7%) compared to £3,007k in 2024. Total expenditure was £3,329k (up 15%) compared to £2,907k in 2024.

During the year, UKCP started a review of the remuneration processes for work undertaken by subject matter experts. They identified the possibility that some of these payments should have been subject to PAYE and National Insurance. An assessment has been undertaken and a voluntary disclosure has been submitted to HMRC. A provision of £12k for a potential liability for Employee and Employer’s National Insurance Contributions has been included in the results for the year. There is also a possibility that HMRC will levy a charge for the PAYE, interest and penalties on these payments and a contingent liability has also been disclosed in the financial statements. This has been taken into account when assessing going concern.

The general reserve, excluding designated funds, stood at £379k at the end of the year vs a target of £351k.

The majority of the charity’s income is from membership fees (£3,085k in 2025 and £2,909k in 2024). The trustees recognise that the charity’s reliance on this sole source of income makes the charity vulnerable to unforeseen fluctuations in membership. Consequently, the trustees have tasked the management team with exploring non-membership fee sources of revenue. The trustees take this factor into account when setting levels of reserves to be held and in putting appropriate strategic priority to maintaining and growing membership.

During the year UKCP hired, on contract, an income generation specialist who, after a period of research, considered and evaluated a range of possible avenues for income diversification. They have now narrowed this down to two specific streams which have been presented to the board. A working group has been set up to flesh out the ideas during the 2025-26 financial year.

The Complaints and Conduct Process (CCP) 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. Costs are monitored closely and managed accordingly. Processes are under constant review to ensure we contain costs as far as practicable. A provision is made for the potential cost of cases accepted but not heard at year end.

Two designated funds were created in 2024 to set aside funds for business development.

The Membership Engagement Fund was established to enhance the overall member experience, including focusing on the creation of an improved website, development of a dedicated members' area and a review of the customer relationship management (CRM) system to improve its efficiency. These enhancements are intended to improve engagement, streamline interactions and provide an enhanced, more personalised

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

experience for members and the public. An initial amount of £100k was transferred to the fund. Planning is still in progress.

The Innovation Fund was established to support the creation of non-membership income initiatives, the development of continuing professional development (CPD) opportunities and the exploration of obtaining Chartered status for UKCP. An initial amount of £50k was transferred to the fund. The only expenditure in-year was £5k on the Income Generation Specialist.

As UKCP engages and collaborates with a large group of volunteers it can be a challenge to depict expenditure by activity. Their work on committees, standards, registration, regulation and quality assurance is highly valued, but is not captured in the columns of figures in the financial statements. The Board of Trustees takes this opportunity to thank all those who have given their 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 honoraria amounts are in no way intended to reimburse them at market rates.

All trustees give their time voluntarily; out of pocket expenses of £3,652 were reclaimed from the charity this year. UKCP takes this opportunity to thank the trustees for their continued support both in trustee meetings and during the year,

The balance sheet continues to reflect stability with cash reserves of £2,974k.Current liabilities include deferred income of £2,491k (2024: £2,254k). This is membership income received in advance of the 2025/26 financial year; renewals were processed in September 2025 in order to provide members with their certificates on 1 October 2025.

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.

The investment is held with Columbia Threadneedle Fund Management Limited. The investments paid out dividends of £5,224 during the year, a yield of 1.4%. The investments have been increasing in value over the years, with an unrealised gain of £8,321 in the current year.

During the year, a cash management portfolio was opened with First Sentinel Wealth to maximise interest income on cash reserves. Cash is held in a range of accounts with varying dates of maturity to ensure cash is available to meet monthly commitments while earning the highest interest rates available.

Reserves policy and going concern

The key threat to UKCP’s income is a drop in membership renewals and/or a reduction in new members joining. Membership renewals at 1 October 2024 achieved the target of 95% retention, and the number of new members joining during the year exceeded our budget. Renewals at October 2025 (for the next financial year) exceeded the target of 95%; this is positive for renewals in future years.

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

The potential impact of the disclosure made to HMRC relating to previously unrecognised liabilities as outlined in notes 22 and 29 has been considered. A number of outcomes have been modelled and the trustees do not consider there to be any material uncertainties about the Charity's ability to continue as a going concern.

The Charity has prepared budgets and forecasts looking ahead until 30 September 2028. As part of the review, the underlying assumptions relating to membership numbers have been considered as well as the required resources to deliver the Charity’s charitable objects and expected future inflation levels.

The charity’s income and expenditure are both highly predictable in timing and amounts. The reserves targets 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 reserves target for the general fund will be increased from £351,000 for 2024/2025 to £394,000 for the financial year 2025/2026. The target ensures funds are available to cover any outstanding licence fees and operational costs as well as ensuring staff are adequately remunerated should UKCP have to cease operations.

The free reserves at 30 September 2025 are £613k (2024: £711k) (unrestricted funds less net book value of tangible fixed assets). The two designated funds created in 2024 have a total balance carried forward of £145,000 and the CCP reserve is £108,000. These funds are included in the free reserves.

There were no restricted funds at year end (2024: nil).

The target for the Complaints and Conduct Process fund will be increased from £74,000 for 2024/25 to £109,000 for the financial year 2025/26. This is set to take account of potential litigation or risk and insurances. 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 into account the number of cases accepted but not heard 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, however they 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 (RAPMC) which is responsible for reevaluating decisions to remunerate committee chairs and college personnel on an annual basis and report 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

UKCP 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.

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

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 charitable 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 the charitable objectives. A number of different committees report to the Board, each with their own remit.

On appointment, each trustee is asked to declare any conflicts of interest. They are also asked to update this declaration annually and at the start of each board meeting.

Trustees are given 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). Any training needs for new trustees are actioned to help them carry out their role.

Risk management

The Board reviews the risks facing UKCP on a biannual basis via a Risk Register. The register covers strategic, operational, financial, human resources, technological and reputational risks. The risks that have been 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 may have the most impact on UKCP.

Key risks that were closely monitored during the year were:

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

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:

Philippa Donovan Chair

26 June 2026 Date:

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

INDEPENDENT AUDITOR'S 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 2025 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 Auditor's 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.

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

INDEPENDENT AUDITOR'S 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 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.

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:

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

INDEPENDENT AUDITOR'S 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.

AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

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

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

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

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

regulations;

As a result of the above risk assessment procedures we identified the greatest risk of material misstatement on the financial statements arising from irregularities and fraud to be within the potential for management to override controls together with the risk of fraudulent revenue recognition. We considered the risk of fraudulent revenue recognition to be most prevalent in the cut-off of subscription revenue. In response to these identified risks, we designed procedures which included, but were not limited to:

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.

Page 21

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

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

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 Auditor's Report.

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 Auditor's 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

PEM Audit Limited

Statutory Auditors Salisbury House Station Road Cambridge CB1 2LA

Date: 26 June 2026

Page 22

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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 2025

Note
INCOME FROM:
Donations
4
Charitable activities:
5
Registration fees and subscriptions
Other trading activities
6
Investments
7
Other incoming resources
8
TOTAL INCOME
EXPENDITURE ON:
Charitable activities:
10
Quality
Membership
Voice
Organisation
TOTAL EXPENDITURE
NET (EXPENDITURE)/INCOME
BEFORE NET GAINS ON
INVESTMENTS
Net gains on investments
19
NET MOVEMENT IN FUNDS
24
RECONCILIATION OF FUNDS:
Total funds brought forward
Net movement in funds
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
2025
£
-
3,085,312
70,021
39,353
19,791
3,214,477
1,654,712
805,530
574,992
292,614
3,327,848
(113,371)
8,321
(105,050)
737,207
(105,050)
632,157		 Restricted
funds
2025
£
1,489
-
-
-
-
1,489
-
-
1,489
-
1,489
-
-
-
-
-
-		 Total
funds
2025
£
1,489
3,085,312
70,021
39,353
19,791
3,215,966
1,654,712
805,530
576,481
292,614
3,329,337
(113,371)
8,321
(105,050)
737,207
(105,050)
632,157		 Total
funds
Restated
2024
£
736
2,909,380
45,747
24,828
25,890
3,006,581
1,479,996
741,864
494,067
191,392
2,907,319
99,262
54,678
153,940
583,267
153,940
737,207

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

The notes on pages 26 to 48 form part of these financial statements.

Page 23

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

BALANCE SHEET AS AT 30 SEPTEMBER 2025

Note
FIXED ASSETS
Tangible assets
18
Investments
19
CURRENT ASSETS
Debtors
20
Cash at bank and in hand
CURRENT LIABILITIES
Creditors: amounts falling due within one
year
21
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
Provisions for liabilities
22
TOTAL NET ASSETS
CHARITY FUNDS
Unrestricted funds
24
TOTAL FUNDS		 209,410
2,973,871
3,183,281
(2,782,042)		 2025
£
18,806
364,825
383,631
401,239
784,870
(152,713)
632,157
632,157
632,157		 235,447
2,654,468
2,889,915
(2,443,609)		 2024
£
26,537
356,504
383,041
446,306
829,347
(92,140)
737,207
737,207
737,207

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:

Philippa Donovan Chair

Date: 26 June 2026

The notes on pages 26 to 48 form part of these financial statements.

Page 24

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

THE UNITED KINGDOM COUNCIL FOR PSYCHOTHERAPY

(A Company Limited by Guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Note
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash provided by operating activities
26
CASH FLOWS FROM INVESTING ACTIVITIES
Dividends, interests and rents from investments
Purchase of tangible fixed assets
NET CASH PROVIDED BY/(USED IN) 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
27
The notes on pages 26 to 48 form part of these financial statements		 2025
£
280,050
39,353
-
39,353
319,403
2,654,468
2,973,871		 2024
£
541,051
24,828
(25,728)
(900)
540,151
2,114,317
2,654,468

Page 25

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

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 York House, 221 Pentonville Road, London, N1 9UZ.

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 Charity has prepared budgets and forecasts looking ahead until 30 September 2028. As part of their review they have considered the underlying assumptions relating to membership numbers, the required resources to deliver the Charity’s charitable objects and expected future inflation levels. The charity have specifically considered the potential impact of the disclosure made to HMRC relating to previously unrecognised liabilities as outlined in notes 22 and 29. They have modelled a number of outcomes and do not consider there to be any material uncertainties about the Charity's ability to continue as a going concern. Further information is included in the Trustees' Annual Report.

Page 26

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

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 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.

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

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:

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

Other expenditure represents those items not falling into any other heading

Page 27

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. ACCOUNTING POLICIES (CONTINUED)

2.6 EXPENDITURE (CONTINUED)

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

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

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.

Quality
Membership
Voice
Organisation
Governance		 2025
%
45
23
16
13
3
100		 2024
%
48
25
17
7
3
100

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.

During the year the charitable activity classifications were redesigned in order to better reflect the activities of the Charity. The 2024 comparative has been presented under the new allocation basis.

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.

Page 28

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. ACCOUNTING POLICIES (CONTINUED)

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.

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:

During the year, the Trustees agreed to change the depreciation method for Furniture & Fittings from 25% reducing balance to 25% straight line to better reflect the expected useful life of held assets.

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.

Page 29

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. ACCOUNTING POLICIES (CONTINUED)

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.

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 JUDGEMENT

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.

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:

Page 30

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. INCOME FROM DONATIONS

UKCP Bursary Fund
TOTAL 2024
5.
INCOME FROM CHARITABLE ACTIVITIES
Registration fees and subscriptions
TOTAL 2024
6.
INCOME FROM OTHER TRADING ACTIVITIES
Income from charitable trading activities
Advertising income
Conferences and events
Other income
Proceeds on sale of fixed assets
TOTAL 2024		 Restricted
funds
2025
£
1,489
736
Unrestricted
funds
2025
£
3,085,312
2,909,380
Unrestricted
funds
2025
£
28,404
41,017
600
-
70,021
45,747		 Total
funds
2025
£
1,489
736
Total
funds
2025
£
3,085,312
2,909,380
Total
funds
2025
£
28,404
41,017
600
-
70,021
45,747		 Total
funds
2024
£
736
Total
funds
2024
£
2,909,380
Total
funds
2024
£
37,228
6,423
196
1,900
45,747

Page 31

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

7. INVESTMENT INCOME

Unrestricted
funds
2025
£
Investment income
5,407
Interest income
33,946
39,353
TOTAL 2024
24,828		 Total
funds
2025
£
5,407
33,946
39,353
24,828		 Total
funds
2024
£
5,362
19,466
24,828

8. OTHER INCOMING RESOURCES

Recovery of partnership expenses
TOTAL 2024		 Unrestricted
funds
2025
£
19,791
25,890		 Total
funds
2025
£
19,791
25,890		 Total
funds
2024
£
25,890

9. ANALYSIS OF GRANTS

Bursaries
TOTAL 2024		 Grants to
Individuals
2025
£
38,250
37,500		 Total
funds
2025
£
38,250
37,500		 Total
funds
2024
£
37,500

Bursaries represent 51 (2024: 50) grants to individuals for £750 each.

Page 32

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

10. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

Summary by fund type

Quality
Membership
Voice
Organisation
TOTAL 2024 AS RESTATED		 Unrestricted
funds
2025
£
1,654,712
805,530
574,992
292,614
3,327,848
2,906,583		 Restricted
funds
2025
£
-
-
1,489
-
1,489
736		 Total
2025
£
1,654,712
805,530
576,481
292,614
3,329,337
2,907,319		 As restated
Total
2024
£
1,479,996
741,864
494,067
191,392
2,907,319

11. ANALYSIS OF EXPENDITURE BY ACTIVITIES

Quality
Membership
Voice
Organisation
TOTAL 2024 AS RESTATED		 Activities
undertaken
directly
2025
£
1,413,945
703,087
503,167
235,942
2,856,141
2,487,808		 Grant
funding of
activities
2025
£
38,250
-
-
-
38,250
37,500		 Support
including
governance
costs
2025
£
202,517
102,443
73,314
56,672
434,946
382,011		 Total
funds
2025
£
1,654,712
805,530
576,481
292,614
3,329,337
2,907,319		 As restated
Total
funds
2024
£
1,479,996
741,864
494,067
191,392
2,907,319

Grant funding activities are shown separately from activities undertaken directly.

Page 33

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

11. ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED) ANALYSIS OF DIRECT COSTS

Operational staff
costs (excl. CCP
staff costs)
Premises and
other operational
costs
Committees and
Board of
Trustees
Communications
Regulation and
membership
administration
Colleges
Complaints and
conduct process
(incl. staff costs)
HMRC liability
provision
TOTAL 2024 AS
RESTATED		 Quality
2025
Membership
2025
£
£
469,286
407,860
143,976
130,230
3,305
1,652
-
43,036
196,130
45,261
2,291
4,582
598,957
70,466
-
-
1,413,945
703,087
1,250,481
643,112		 Voice
2025
£
220,396
71,264
1,652
139,866
30,174
4,582
35,233
-
503,167
428,300		 Organisation
2025
£
147,183
40,154
-
21,518
15,087
-
-
12,000
235,942
165,915		 Total
funds
2025
£
1,244,725
385,624
6,609
204,420
286,652
11,455
704,656
12,000
2,856,141
2,487,808		 As restated
Total
funds
2024
£
1,022,353
457,781
5,880
119,465
268,559
13,953
599,817
-
2,487,808

Page 34

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

11. ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)

ANALYSIS OF SUPPORT COSTS

Operational staff
costs (excl. CCP
staff costs)
Premises and
other operational
costs
Committees and
Board of
Trustees
Communications
Regulation and
membership
administration
TOTAL 2024 AS
RESTATED		 Quality
2025
Membership
2025
£
£
132,019
66,783
46,152
23,346
12,311
6,227
5,010
2,534
7,025
3,553
202,517
102,443
192,015
98,752		 Voice
2025
£
47,793
16,707
4,457
1,814
2,543
73,314
65,767		 Organisation
2025
£
36,944
12,915
3,445
1,402
1,966
56,672
25,477		 Total
funds
2025
£
283,539
99,120
26,440
10,760
15,087
434,946
382,011		 As restated
Total
funds
2024
£
233,507
104,561
23,520
6,288
14,135
382,011

Page 35

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

12. NET INCOME/(EXPENDITURE) FOR THE YEAR

2025 2024
£ £
Depreciation (owned by the charity) 7,731 6,470
Operating lease rentals 160,989 211,903
Fees payable to the charity's auditor in respect of:
Preparation of statutory financial statements 2,100 2,000
Audit of the charity's annual accounts (excluding VAT) 17,050 16,500

13. TRUSTEES' REMUNERATION AND EXPENSES

During the year, no Trustees received any remuneration or other benefits (2024 - £5,618) to one trustee.

Payment of the chair's honorarium (2024: £5,618) had previously been agreed by the Charity. No such payments were made in 2025 and no further honorariums are to be paid without prior agreement with the Charity Commission. During the year £2,000 was refunded from the interim chair for the honorarium paid in the previous financial year.

Members and Trustees receive reimbursement for Charity travel expenditure which are all part of the normal course of business. During the year ended 30 September 2025, expenses totalling £3,652 were reimbursed or paid directly to 7 Trustees (2024 - £7,203 to 7 Trustees).

Page 36

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

14. 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
Redundancy and termination costs		 2025
£
1,406,765
172,904
107,406
131,369
1,818,444		 2024
£
1,294,563
144,405
112,785
-
1,551,753

Of the £1,818,444 staff costs (2024: £1,551,753), £461,663 (2024: £439,006) relates to the Complaints and Conduct Process Designated Fund.

During the year, UKCP made payments to four staff amounting to £131,369 (2024: £2,574, one employee). These included statutory and contractual entitlements (statutory redundancy, notice pay and accrued leave). All amounts were approved in line with internal governance procedures and employment law. No agreements included clauses restricting disclosure of whistleblowing or wrongdoing. At the year end £39,052 was accrued within other creditors.

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:

2025 2024
£60,000 - £69,999 2 2
£70,000 - £79,999 1 1
£90,000 - £99,999 - 1
£100,000 - £109,999 1 -

The total employee benefits (including employer national insurance and employer pension contributions) of the key management personnel (as listed on page 1) were £529,530 (2024: £398,567).

Page 37

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

15. 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		 2025
£
29
2
31		 2024
£
29
2
31

16. RELATED PARTY TRANSACTIONS

During the year, no honorarium payments were made to Trustees of the Charity (2024: one payment, one Trustee). This is disclosed in note 13 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.

17. TAXATION

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

Page 38

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

18. TANGIBLE FIXED ASSETS

COST
At 1 October 2024
Disposals
At 30 September 2025
DEPRECIATION
At 1 October 2024
Charge for the year
On disposals
At 30 September 2025
NET BOOK VALUE
At 30 September 2025
At 30 September 2024		 Furniture,
fittings and
equipment
£
25,728
-
25,728
1,074
6,432
-
7,506
18,222
24,654		 Computer
equipment
£
15,061
(8,164)
6,897
13,178
1,299
(8,164)
6,313
584
1,883		 Total
£
40,789
(8,164)
32,625
14,252
7,731
(8,164)
13,819
18,806
26,537

All of the above assets are used for charitable purposes.

Page 39

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

19. FIXED ASSET INVESTMENTS

VALUATION
At 1 October 2024
Revaluations
AT 30 SEPTEMBER 2025
Investments comprise:
UK common investment funds
Historic cost
DEBTORS
Trade debtors
Other debtors
Prepayments and accrued income		 2025
£
364,825		 Listed
investments
£
356,504
8,321
364,825
2024
£
356,504
2024
£
200,000
2024
£
2,461
39,236
193,750
235,447		 Listed
investments
£
356,504
8,321
364,825
2024
£
356,504
2024
£
200,000
2024
£
2,461
39,236
193,750
235,447
2025
£
200,000		 2024
£
200,000
2025
£
4,617
43,560
161,233		 2024
£
2,461
39,236
193,750
209,410 235,447

20. DEBTORS

Page 40

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

21. 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 2024
Income deferred during the year
Amounts released from previous periods		 2025
£
115,672
36,998
52,203
2,577,169
2,782,042
2025
£
2,254,029
2,491,153
(2,254,029)
2,491,153		 2024
£
61,354
37,270
19,553
2,325,432
2,443,609
2024
£
1,683,091
2,254,029
(1,683,091)
2,254,029

Deferred income relates to 2025/26 membership income received in advance.

22. PROVISIONS

At 1 October 2024
Additions
Amounts reversed		 Employment
costs
£
-
12,000
-
12,000		 Legal costs
£
92,140
252,501
(203,928)
140,713		 Total
£
92,140
264,501
(203,928)
152,713

During the year, the Charity engaged external advisors to complete a worker status review. The review was completed in May 2026 and as a result a disclosure was made to HMRC for historic previously unrecognised National Insurance liabilities. The provision of £12k represents the Trustees best estimate of the amount due.

The provision for legal costs represents the potential case costs in respect of dealing with complaints. Included within this is a separate provision of £24k relating to anticipated legal costs relating to ongoing employment matters.

Page 41

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

23. PRIOR YEAR RESTATEMENTS

During the year, the Trustees agreed to change the way charitable activities are presented in the financial statements. These new categorisations better represent the activities of the Charity. The comparatives in notes 10 and 11 have been restated accordingly.

The Trustees identified that some governance costs amounting to £109,633 were being presented as direct costs instead of support costs in the prior year expenditure notes. These governance costs have been reclassified to support costs. The comparatives in notes 10 and 11 have been restated accordingly.

The above restatements have no effect on brought forward funds and no impact on the net movement in funds in the prior year.

Page 42

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

24. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
UKCP Bursary Fund
Complaints and
Conduct Process
Membership
engagement fund
Innovation fund
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
Membership
engagement fund
Innovation fund
GENERAL FUNDS
General Fund
TOTAL
UNRESTRICTED
FUNDS
RESTRICTED
FUNDS
UKCP Bursary Fund
TOTAL FUNDS		 Balance at 1
October
2024
£
973
108,088
100,000
50,000
259,061
478,146
737,207
-
737,207		 Balance at 1
October
2024
£
973
108,088
100,000
50,000
259,061
478,146
737,207
-
737,207		 Income
£
-
-
-
-
-
3,214,477
3,214,477
1,489
3,215,966
 Income
£
-
-
-
-
-
3,214,477
3,214,477
1,489
3,215,966
 Expenditure
£
(36,781)
(704,656)
-
(5,105)
(746,542)
(2,581,306)
(3,327,848)
(1,489)
(3,329,337)		 Expenditure
£
(36,781)
(704,656)
-
(5,105)
(746,542)
(2,581,306)
(3,327,848)
(1,489)
(3,329,337)		 Transfers
in/out
£
36,000
704,656
-
-
740,656
(740,656)
-
-
-		 Transfers
in/out
£
36,000
704,656
-
-
740,656
(740,656)
-
-
-		 Gains/
(Losses)
£
-
-
-
-
-
8,321
8,321
-
8,321		 Balance at
30
September
2025
£
192
108,088
100,000
44,895
253,175
378,982
632,157
-
632,157
-
- - -
737,207 3,215,966 (3,329,337) - 8,321

Page 43

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

24. STATEMENT OF FUNDS (CONTINUED)

Purposes of restricted funds

The UKCP Bursary is a fund created to support those studying and training to be psychotherapists and psychotherapeutic counsellors and who may need financial assistance. 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 membership subscriptions and the general fund. The fund is used to cover the costs of operating the Complaints and Conduct department and any related expenses. Funds are transferred from general reserves to cover expenses during the year.

The UKCP Bursary Fund is a fund created to support those studying and training to be psychotherapists and psychotherapeutic counsellors and who may need financial assistance. Funds not awarded are carried forward to future years.

The Membership Engagement Fund has been established to enhance the overall member experience, including focusing on the creation of an improved website, development of a dedicated members' area and a review of our customer relationship management (CRM) system to improve its efficiency. These enhancements are intended to improve engagement, streamline interactions and provide an enhanced, more personalised experience for members and the public.

The Innovation Fund has been established to support the creation of non-membership income initiatives, the development of continuing professional development (CPD) opportunities and the exploration of obtaining Chartered status for UKCP.

Page 44

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

24. STATEMENT OF FUNDS (CONTINUED)

STATEMENT OF FUNDS - PRIOR YEAR

UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
UKCP Bursary Fund
Complaints and
Conduct Process
Membership
engagement fund
Innovation fund
GENERAL FUNDS
General Fund
TOTAL
UNRESTRICTED
FUNDS
RESTRICTED
FUNDS
UKCP Bursary Fund
TOTAL FUNDS		 Balance at
1 October
2023
£
1,753
62,905
-
-
64,658
518,609
583,267
-
583,267		 Income
£
-
-
-
-
-
3,005,845
3,005,845
736
3,006,581		 Expenditure
£
(36,780)
(599,817)
-
-
(636,597)
(2,269,986)
(2,906,583)
(736)
(2,907,319)		 Transfers
in/out
£
36,000
645,000
100,000
50,000
831,000
(831,000)
-
-
-		 Gains/
(Losses)
£
-
-
-
-
-
54,678
54,678
-
54,678		 Balance at
30
September
2024
£
973
108,088
100,000
50,000
259,061
478,146
737,207
-
737,207

Page 45

Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

25. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

Unrestricted
funds
2025
£
Tangible fixed assets
18,806
Fixed asset investments
364,825
Current assets
3,183,281
Creditors due within one year
(2,782,042)
Provisions for liabilities and charges
(152,713)
TOTAL
632,157
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Unrestricted
funds
2024
£
Tangible fixed assets
26,537
Fixed asset investments
356,504
Current assets
2,889,915
Creditors due within one year
(2,443,609)
Provisions for liabilities and charges
(92,140)
TOTAL
737,207		 Total
funds
2025
£
18,806
364,825
3,183,281
(2,782,042)
(152,713)
632,157
Total
funds
2024
£
26,537
356,504
2,889,915
(2,443,609)
(92,140)
737,207

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

Net (expenditure)/income for the year (as per Statement of Financial
Activities)
ADJUSTMENTS FOR:
Depreciation charges
Gains on investments
Dividends, interests and rents from investments
Loss on the sale of fixed assets
Decrease/(increase) in debtors
Increase in creditors
Increase/(decrease) in provisions
NET CASH PROVIDED BY OPERATING ACTIVITIES		 2025
£
(105,050)
7,731
(8,321)
(39,353)
-
26,037
338,433
60,573
280,050		 2024
£
153,940
6,470
(54,678)
(24,828)
11,019
(14,690)
545,378
(81,560)
541,051

27. ANALYSIS OF CASH AND CASH EQUIVALENTS

2025 2024
£ £
Cash in hand 2,973,871 2,654,468

28. ANALYSIS OF CHANGES IN NET DEBT

Cash at bank and in hand At 1
October
2024
£
2,654,468
2,654,468		 Cash flows
£
319,403
319,403		 At 30
September
2025
£
2,973,871
2,973,871

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Docusign Envelope ID: F31B3E31-C79A-8DDC-83DF-F703B0938A8B

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

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

29. CONTINGENT LIABILITIES

As outlined in note 22 (the provisions note), a disclosure to HMRC was made after the year end relating to previously unrecognised National Insurance liabilities. As part of their review of the provision required, a number of assumptions were made including the tax rates, the application of tax regulations, the method of calculation as well as the likelihood of subsequent penalties and interest. At the year end and at the date of signing the Trustees do not feel they are able to reliably measure this or ascertain whether an outflow of resources is probable but acknowledge that the amount may be higher than that already provided for.

30. OPERATING LEASE COMMITMENTS

At 30 September 2025 the Charity had commitments to make future minimum lease payments under non-cancellable 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
Later than 1 year and not later than 5 years
TOTAL OPERATING LEASE COMMITMENTS		 2025
£
172,440
35,925
208,365
555
1,663
2,218
210,583		 2024
£
112,710
-
112,710
555
2,218
2,773
115,483

During the year the 12-month land and buildings lease, which expired in June 2025 was replaced with an 18-month contract.

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