REGISTERED COMPANY NUMBER: 03364220 {England and Wales) REGISTERED CHARITY NUMBER: 1062624 Report of the Trustees and Unaudlted Flnanclal Statements forthe Year Ended 30 September 2024 United Kingdom Assoclation for Transattlonal Analysis Swindells LLP Chartered Accountants Atlantic House 8 Bell Lane Bellbrook Industrial Estate Uckfield East Sussex TN22 IQL
Unlted Kingdom Association for Transactlonal Analysis Contents of the Flnanclal Statements for the Year Ended 30 September 2024 Page Report of the Trustees I to 5 Independent Examinerfs Report Statement of Financial Activities Balance Sheet 9 to 10 Notes to the Financial Statements 11 to 22
United Kingdom Association for Transactional Analysis (Registered number: 03364220) Report of the Trustees for the Year Ended 30 September 2024 The trustees are pleased to present their an nual report and the flnancial statements of the accounts for the U K Assocl8tlon for Transattlonal Analysis {UKATAI, The trustees who are also dlrectors of the charity for the purposes of the Companies Act 2006, present thelr report with the financial statements of the charlty for the year ended 30 September 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities., Statement of Recornmended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102> leffective l January 20191. OBJECTIVES AND ACTIVITIES Objectives and aims UKATA is a charity and exists as a professional body that sets standards of competence and ethical practice for Transactional Analy5tSi Psychotherapists and counsellors and trainees in Great Britain. The principa5 activity is to advance the education of the public in the study, theory and practice of Transactional Analysis in the UK in accordance with recognised standards of professional competence. In considering its charitable activities the Association considers the Charity Commission's general guidance on public benefit in relation to the education of the public. The Trustees have due regard to the Charity Commission's guidance on public benefit and are satisfied that the charity fulfils the public benefit requirement. The Association is a Member organisation of the United Kingdom Council for Psychotherapy IUKCPI and is affiliated to the European A550ciation for Transactional Analysis IEATAI. UKATA and its Trustee5 relies on the dedicated a551Stan of volunteers to operate the established committees of the Association. As well a5 the committees UKATA retains an External Examiner and an External Moderator, two EATA delegates, the Transactional Analyst Magazine, supporting the Written Exam Coordinator in running the UK psychotherapy written exam marl<ing system and keeping members in touch with developments via the website, a month ly newsletter and Other social media. ACHIEVEMENT AND PERFORMANCE Charitable activities At the end of the year there was a net surplus of income over expenditure of £25,276. This compares wlth net surpluse5 of £14,417 in 2023, £3,311 in 2022 and £4,335 in 2021, The financial surplu5 generated this year means that UKATA had reserves of £286,661 12023 - £261,385, 2022- £246,958I and is a secure and financially robust Assoclation. UKATA is in a good operational position with a good rrembershlp Income stream. We continue to meet the regulatory and ethical demands of our regulatory bodies EATA and UKCP. PaEe I
United Kingdom Association for Transactional Analysis (Re&stered number: 03364220) Report of theTrustees for the Year Ended 30 September 2024 ACHIEVEMENT AND PERFORMANCE Investment performance UI<ATA places surplus cash on deposit with various financial institutions accepting deposits from charitable organlsations. We are stlll working on updating the bank slgnatories for the accou nts. All slgnatorles are known, but thls has proved a slow and complex process with whlch we are makit)g progress. In the coming year we will develop a more detailed investment strategy, continuing to explore how to Improve the Income from investments while maintainlng a cautious approach. FINANCIAL REVIEW Future strategy and reserves policy Current reserves At the end of the financial year UKATA had total resenfes of £286,661 {2023 £261,385, 2022 - £246,968). Of this sum £90,OCK)12023 - £80,000) has been designated as an emergency operating reserve. Reserves are funds that are freely available to spend on any of our charitable purposes. In the past, the reserves have been used to protect the organisation. In the last year our reserves were used to protect UKATA and allow us to not raise fees for members and RTES. Our aim is to continue with this strategy for 2025. Designated reserves In general, UKATA ha5 low fixed costs and predictable income levels. However, income levels are likely to fSuctuate in the coming year due the reduction in the number of RTES and the associated reduction in individual members. Currently a sum of £90,00012023 - £80,000) has been designated as an Emergency Operating Reserve. Our Legal Advice ReseNe will remain at £50,0 {2023 - £50,000). It is rare that UKATA has needed to seek legal advice in the last ten years, but on the occasions when it has been n@eded the cost has been high. General fund Consequently, a surn of £146,661 {2023- £131,385, 2022- £116,968) is held within the General Fund. STRUCTURE, GOVERNANCE AND DJIANAGEMENT Governing document UKATA is registered as a charltable company limited by guarantee and was set up by a Memorandum of Association on l May 1997 as amended by Special Resolutions dated 14 November 2009 and 19 January 2010. It was registered as 3 charity on 3 June 1997. The charitable company changed its name on 7 June 2013 from Institute of Transactional Analysis. Page 2
United Kingdom Association for Transactional Analysis (Registered number: 033642201 Report of the Trustees for the Year Ended 30 September 2024 5TRucfuRE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees The directors of the Association are also charity trustees for the purpose of charity law and under the company's Articles are known as The Council. Under the requirement of the Memorandum and Articles of Association the members of The Council are elected to serve for a period of three years maximum after which they must retire and may be re-elected at the next Annual General Meeting. Currently UKATA has five Trustees who worl( well as a team and have delineated their responsibilities to cover the key areas of organisational activity. All Trustees are buslness owners and are familiar with the requirements ofthe role. Recruitment of new Trustees is desired and will be encouraged throughout 2025. One third of the Trustees or, if their number Is not three or a multiple of three, the nu mber nearest to one third, rllust retire from office each ye8r. Any member5 of the Association are eligible to be elected. This year, as there are five Trustees and therefore two must Stand down by rotation. John Maxwell wlll stand down and does not seek re-election. Jem Gunn (Trustee) will stand down at the AGM, but has been endorsed by the Council to be put forward for re-election at the AGM. Organisational structure The Trustees are responsible for the running of the A55OCi8tion and the Com mittees are responsible for the delivery of profession81 practice. Trustees meet monthly to review and develop the association strategy, to decide policies and procedures, and examine and adopt the recommendations made by the Committees on various aspects of a professional practice, The active committees are currently Conference and Seminars, Diversity and Social Responsibility, Ethi and Professional Practice, Examinations, Training & Accreditation Standards. The Membership, Finance and Research Comrnittees are currently inactive, and their artivities are covered by the Trustees. A 5econd-tier forum called thp Interim Management Board comprising Trustees and Committee Chairs wa5 established sorne time ago but has not operated as anticipated. This will be brought to a close in 2024 and Trustees and Committee Chairs will work together to develop an alternative. The Chair maintains good contact with Committee Chairs and will work to ensure they are involved as much as they wish to be in the forward development of the association. U I<ATA uses external consultancy resources of an External Moderator and an External Examiner in order to meet United Kingdom Council for Psychotherapy IUKCPI requirements. The Association is represented at UKCP meetings by two UKCP HIPC representatives and at the European Association for Transactional Analysis (EATAI meetings by two EATA delegates, who represent all three TA organisations in the UK. UKATA communicates with its members through regular e-mails, the website, the Transactional Analyst Magazine, other membership publications and the Annual Conference. Management and administration is undertaken by Trustees, an Operations Manager and Membership Officer and one contractor. This team deliver most of the administrative functions and operate within the confines of an annual budget, set in advance by Trustees. Page 3
Unlted Klngdom Associatlon for Transactional Analysls (Reglstered number: 03364220) Report of the Trustees for the Year Ended 30 September 2024 STRUCTURE, GOVERNANCE AND MANAGEMEprr Induction and training of new trustees Most trustees are already familiar with the practical work of the charlty as they are also members. When elected to serve, council members receive Companles House and Charlty Commlssion information and a council handbook is also provided. REFERENCE AND ADMINISTRATIVE DETAILS Re8lstered Company number 03364220 (England and Wales) Reglstered Charlty number 1062624 Registered office Atlantic House 8 Bell Lane Uckfield East Sussex TN22 IQL TNstees Trustees Ms S A Trevaskls Mlss J Gunn Mrs K L Jones (appointed 2 September 20241 Ms P J Rlchardson lappolnted 2 September 2024) FormerTrustees who acted durlngthe year Ms S L Langstaff (appointed 01/09120231 (resigned 09/0412024 Mrj E Maxwell Iresigned 11104120251 Independent Examiner Melanie Rlchardson BAIHonsl FCA Swindells LLP Chartered Accountants Atlantic House 8 Bell Lane Bellbrook Industrial Estate Uckfield East Sussex TN22 IQL Bankers The Royal Bank of Scotland 189 Camden High Street London NWI 7BP Page 4
Unlted Klngdom Assoclati¢n for Transactional Analysls IReglstered number: 033642201 Report of the Trustees for the Year Ended 30 September 2024 Thls report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2005 relatlng to small companles. 2110512025 Approved by order of the board of trustees Dn and si8ned on its behalf bv.. Ms S A Trevaskis- Trustee Page 5
Independent Examiner's Report to the Trustees of United Kingdom Association for Transactional Analysis Independent examiner's report to the trustees of United Kingdom Association for Transactional Analysis ('the Company'l I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2024. Responslbllltles and basls of report As the charlty's trustees of the Company land also Its dlrectors for the purposes of company lawl you are responsible for the preparatlon of the accounts In accordance with the requiroments of the Companies Act 20061'the 2006 Act'l. Having satisfled myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 20111'the 2011 Act'l, In carrying out my examination I have followed the Directions given by the Charity Com mission under Section 145151 Ib} of the 2011 Act. Page 6
Independent Examlney's Report to the Trustees of Unlted Kingdom Association for Transactional Analysis Independent examiner's statement Since your charlty's gross Income exceeded £250,000 your examiner must be a member of a Ilsted body. I can confirm that l am qualified to undertal<e the examlnation because l am a member of the Instltute of Chartered Accountants in England and Wale5, which Is one of the listed bodles. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe., accountlng records were not l<ept In respect of the Company as required by Sectlon 386 of the 2006 Act; or the accounts do not accord wlth those records; or the accounts do not comply wlth the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accou nts give a true and fair view which is not a matter considered as part of an independent examination; or the accounts have not been prepared in accordance with the methods and prlnclples of the Statement of Recommended Practice for accountlng and reporting by charities {appllcable to charities preparlng their accounts In accordan with the Financial Reporting Standard appllcable In the Ul( and Republic of Ireland IFRS 10211. I have no concerns and have come across no other matters in connection with the examinatlon to whlch attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached, Melanie Rlchardson BAIHonsl FCA The I nstitute of Chartered Accountants in England and Wales Swinde115 LLP Atlantlc House 8 Bell Lane Bellbrook Industrial Estate TN22 IQL Date.. Page 7
Unlted Klngdom Assoclatlon for Transactional Analysls Statement of Flnanclal Activities {Incorporatlng an Income and Expendlture Account) for the Year Ended 30 September 2024 2024 Unrestrlcted funds 2023 Total funds Notes INCOME AND ENDOWMENTS FROM Charltsble actlvities Subscrlptlons Affiliations and examinations Conferences and regional events Council and other committees 206,525 8,000 64,675 1,720 180,033 8,000 68,947 1,680 Investment income Other income 5,669 10,146 7,972 Total 296,735 266,632 EXPENDITURE ON Charitable activltles Publications and educational material Affiliations and exarninations Conferences and regional events Council and other committees Bursaries Governance costs 20,113 135,980 68,363 18,843 11,520 16,640 18,584 124,764 69,839 18,964 5,500 14,564 Total 271,459 252,215 NET INCOME 25,276 14,417 RECONCILIATION OF FUNDS Total funds brought fOnard 261,385 246,968 TOTAL FUNDS CARRIED FORWARD 286,661 261,385 The notes form part of these financial statements Page 8
United Kingdom Association for Transactional Analysis (Registered number: 033642201 Balance Sheet 30 September 2024 2024 U nrestricted funds 2023 Total fu nds Notes CURRENT ASSETS Debtors Cash at bank 14 14,421 315,786 14,174 274,150 330,207 288,324 CREDITORS Amounts falling due wlthln one year 15 143,546 (26,939 } NET CURRE ASSETS 286,661 261,385 TOTAL ASSETS LESS CURRENT LIABIUTIES 286,661 261,385 NET ASSErs 286,661 261,385 FUNDS U nrestricted funds: Generalfund Emergency operating reserve Legal advice reserve 16 146,661 90,000 50,000 131,385 80,000 50,000 286,661 261,385 TOTAL FUNDS 286,661 261,385 The charitable company is entitled to exemption from audit under Section 477 of the Companie5 Act 2006 for the year ended 30 September 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 ofthe Companies Act 2006. The trustees acl(nowledge their responsibilities for lal ensuring that the charitable compa ny keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (bl preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with th@ r@quirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial 5t8tementS Page 9 continued...
Unlted Klngdom Assoclatlon for Transactlonal Analysls (Reglstered number: 033642201 Balance Sheet- continued 30 September 2024 These financial statements have been prepared In accordance with the provlsions applicable to charitable companies subject to the small companies regime. The financlal ,?581582£ nts were approved by the Board of Trustees and authorised for issue on and were sl8ned on its behalf by.. Ms S A Trevaskis- Trustee The notes form part of these financial statements Page 10
Unlted Klngdom Association for Transartlonal Analysis Notes to the Flnanclal Statements for the Year Ended 30 September 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The flnancial statements of the charitable company, whlch Is a publlc beneflt entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charltles preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019}', Financial Reporting Standard 102 'The Financial Reportlng Standard applicable in the UK and Republic of Ireland, and the Compan ies Act 2006. The f Inanclal statements have been prepared under the historlcal cost convention. The charitable company has taken advantage of the following disclosure exemption In preparing these flnancial statements, as permitted by FRS 102 Yhe Flnancial Reporting Standard applicable in the UK and Repu blic of Ireland,: the requirements of Section 7 Statement of Cash Flows. Income All income is recognised in the Statement of Financial Attivities once the charity has entitlement to the funds, it is probable that the income will be received and the amou nt can be rneasured reliably, Membership income is recognised in the membership year to which it relates and any memberships received in advance are shown as deferred income. Donated services or facilities, which comprise donated services, are included in incorne at a valuation which is an estimate of the financial cost borne by the donor where such a cost Is quantifiable and measurable. No income is recognised where there is no financial c05t borne by a third party. Income tax recoverable In relatlon to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable. Other income is recognlsed in the perlod in which it Is receivable and to the extent the goods have been provided or on completion of the service, Grants of a revenue nature are credited to income, so as to match with the expenditure to which they relate, Expenditure Liabilltles are recognised a5 expenditure as soon as there Is a legal or construttive obligation committlng the charity to that expenditure, it 15 probable that a transfer of economic benef its wlll be required in settlement and the amount of the obligation can be measured reliably, Expenditure Is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources, Page 11 continued..
United Kingdom Association for Transactional Analysis Notes to the Flnanclal Statements- continued forthe Year Ended 30 September 2024 ACCOUNTING POLICIES- contlnued Expenditure Grants offered subject to conditions which have not been met at the year end date are noted as commitment but not accrued as expenditure. Charitable activities Charitable expenditure comprises those costs incurred by the charlty In the dellvery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and a proportion of those costs of an indirect nature necessary to support them. Governance costs Governance costs Include those costs associated with meeting the constitutional and statutory requirements of the charity and include audit f@es, other legal & professional fees and costs assoclated with annual and extraordlnary general meetings. Allocatlon and apportlonment of costs All costs are allocated between the expendlture categories of the statement of financlal activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated dlrectly to that activity, whlle support costs are allocated based on the proportion of dirert costs of each activity during the year. The allocations are as follows: Publications and educational material Aff iliation and examinations Conferences and regional events Council and other committees 5° 86% 2023 - 5°A 2023 - 860 2023 - nil Intangible fixed assets Amortisation is provided Dn trademarl<s in order to write off the asset over its estitnated useful life of 10 years. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Qffice equipment Website 25% on cost 50% on cost Taxatlon The charity is exempt from corporatlon tax on its charitable activities. Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Members of the Council of Management in furtherance of the general objectives of the charitable company and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aslde by the Members of the Council of Management for particular purposes. The aim and use of each designated fund Is set out in the notes to the f inancia I statements. Page 12 continued...
United Kingdom Association for Transactional Analysis Notes to the Financial Statements- continued for the Year Ended 30 September 2024 ACCOUNTING POLICIES- continued Fund accounting Investment income, gains and losses are allocated to the appropriate fu nd. Foreign currencies Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange rullng at the date of transaction. Exchange differences are tal(en into account in arriving at the operating resu It, Penslon costs and other post-retirement benellts The charitable company contributes to employees, defined contribution pension schemes. Contrlbutlons payable to the pension schemes are charged to the Statement of Financial Activities in the period to which they relate. Company status United Kingdom Association for Transactional Analysis is a company limited by guarantee and accordingly does not have a share capital. Each member of the company undertakes to contribute such amount as may be required, not exceeding £1 to the assets of the charitable company in the event of it being wound up while he or She is a member, or within one year after he or she ceases to be a member, in accordance with the provisions of the Memorandum and Articles of Association. Going concern We have assessed whether the going concern basis of preparation continues to be appropriate, based on whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. At the time of approving the financial statement5 the trustees believe that all appropriate measu res have been or will be tal<en to ensu re that the compa ny will be able to continue its operations for at least the next 12 months and thus conclude that the going concern b35is remain5 appropriate. Page 13 continued...
United Kin8dom Association for Transactional Analysis Notes to the Flnanclal Statements- continued for the Year Ended 30 September 2024 INVESTMENT INCOME 2024 2023 Deposit account interest 5,669 INCOME FROM CHARITABLE AcfiviTIES 2024 2023 Activity Subscriptions Subscriptions Exam and endorsement fees Conference fees Advertising and publications 206,525 180,033 Affiliations and examination5 Conferences and regional events 8,000 64,675 8,000 68,947 Council and other committees 1,720 1,680 280,920 258,660 OTHER INCOME 2024 2023 Other income 10,146 7,972 CHARITABLE ACTIVITIES COSTS Grant funding of activities (see note Support costs (see note 71 Direct Costs 61 Totals Publications and education31 material Aff iliations and examination5 Conferences and regional events Council and other committees Bursaries Governance costs 14,500 39,448 68,363 8,752 5,613 96,532 20,113 135,980 68,363 18,843 11,520 16,640 10,091 11,520 16,640 131,063 11,520 128,876 271,459 Page 14 continued..
Unlted Klngdom Association for Transactlonal Analysis Notes to the Financlal Statements - contlnued for the Year Ended 30 September 2024 GRANTS PAYABLE 2024 2023 Bursaries 11,520 5,500 The total grants pald to Indivlduals during the year was as follows.. 2024 2023 Bursaries Training Bu rsaries 3,600 7,920 5,500 11,520 5,500 SUPPORT COSTS Governance costs Other Totals Publications and educational material Affiliations and examinations Council and other committees Governance costs 5,613 96,532 10,091 5,613 96,532 10,091 16,640 16,640 112,236 16,640 128,876 Accountancy fees within governance costs Includes £4,510 12023 £4,200> payable to the Independent examiner for the exarnination of the accounts, and £1,40612023 £1,355) in respect of other accountancy services. Page 15 continued...
United Kingdom Association for Transactional Analysis Notes to the Financial Statements- continued for the Year Ended 30 September 2024 SUPPORT COSTS- continued Support costs, included in the above, are a5 follow5.. Other 2024 2023 Publications and educational material Affiliations Council and and other examinations committees Total activities Total actlvities Wages Pensions Other office costs Staff cover and support 2,657 iii 704 2,141 45,695 1,910 12,104 36,823 4,782 200 1,255 3,854 53,134 2,221 14,063 42,818 37,126 990 13,143 55,669 5,613 96,532 10,091 112,236 106,928 Governance costs 2024 Governance costs 2023 Total activities Audit and accountancy fees Legal and professional fees Amort15ation of intangible fixed assets Depreciation of tangible fixed assets 5,916 10,724 5,555 8,988 182 343 16,640 15,068 NET INCOME/IEXPENDITURE Net income/lexpenditure} is stated after chargingllcreditingl: 2024 2023 Depreciation- owned assets Trad&marks amortisation 343 182 Page 16 continued,..
United Klngdom Assoclation for Transattlonal Analysis Notes to the Financlal Statements- contlnued for the Year Ended 30 September 2024 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 September 2024 nor forthe year ended 30 September 2023. Trustees, expenses Four members of the Council of Management received reimbursement of travel and other related expenses amounting to £nil in the current year12023 Four members of the Council of ManaBement £1,579>. One Member of the Council of Management received payment for services as chalr of the Conference and Events Committee amounting to £nil 12023 One member of the Councll of Management- £2,0(K)i. 10. srAFF COSTS 2024 2023 Wages and salaries Qther pension costs 53,134 2,221 37,126 990 55,355 38,116 The average monthly number of employees during the year wa5 as follows.. 2024 2023 Administrative staff No employees received emoluments in excess of £60,000, 11. COMPARATIVES FOR THE sfATEMENT OF FINANCIAL ACTIVITIE5 Unrestricte funds INCOME AND ENDOWMENTS FROM Charitable activities Subscriptions Aff iliations and examinations Conferences and reEional events Council and other committees 180,033 8,CK)O 68,947 1,680 Other income 7,972 Total 266,632 EXPENDITURE ON Charitsble activities Publications and educational material 18,584 Page 17 continued..
United Kingdom Association for Transactional Analysis Notes to the Flnanclal Statements- continued for the Year Ended 30 September 2024 ii. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES- continued U nrestricte funds Affiliations and examinations Conferences and regional events Councll and other committees Bursaries Governance costs 124,764 69,839 18,964 5,500 14,564 Total 252,215 NEf INCOME 14,417 RECONCILIATION OF FUNDS Total funds brought forward 246,968 TOTAL FUND5 CARRIED FORWARD 261,385 12. INTANGIBLE FIXED ASSETS Trademarl<s COST At l October 2023 and 30 September 2024 1,816 AMORTISATION At l October 2023 and 30 September 2024 1,816 NEf BOOKVALUE At 30 September 2024 At 30 September 2023 Page 18 contlnued.-
United Kingdom Association for Transactional Analysis Note5 to the Financial Statement5- continued for the Year Ended 30 September 2024 13. TANGIBLE FIXED ASSETS Office equipment Web51te Totals C05T At l October 2023 and 30 September 2024 34,388 10,350 44,738 DEPRECIATION At l October 2023 and 30 September 2024 34,388 10,350 44,738 NEf BOOK VALUE At 30 September 2024 At 30 September 2023 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors Prepayments and accrued income 6,926 7,495 7,121 7,053 14,421 14,174 15. cREDORS. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors other creditors Wages and salaries control Accruals and deferred income 15,202 766 8,298 217 4,114 14,310 27,578 43,546 26,939 Deferred income included in creditors relates to exam and membership fees received in advance, and amounts to £8,58812023 - £1,040>. Page 19 continued...
United Kingdom Assoclatlon for Transactional Analysls Notes to the Flnanclal Statements- contlnued fDr the Year Ended 30 September 2024 16. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 1,10,23 At 30,9.24 Unrestrlcted funds General fu nd Emergency operating reserve Legal advlce reserve 131,385 80,000 50,000 25,276 iio,000} 10,000 146,661 90,000 50,000 261,385 25,276 286,661 TOTAL FUNDS 261,385 25,276 286,661 Net movernent in funds, Included In the above are as follow5: Incoming resources Resources expended Movement in fu nds Unrestricted funds General fund 296,735 1271,4591 25,276 TOTAL FUNDS 296,735 1271,4591 25,276 Comparatives for movement In funds Net movement in funds At 1.10.22 At 30,9.23 Unrestrlrted funds General fund Emergency operatlng reserve Legal advlce reserve 116,968 80,000 50,000 14,417 131,385 80,CIOO 50,000 246,968 14,417 261,385 TOTAL FUNDS 246,968 14,417 261,385 Page 20 continued,,.
United Kingdom Association for Transactional Analysis Notes to the Flnanclal Statements - contlnued for the Year Ended 30 September 2024 16. MOVEMENT IN FUNDS- continued Comparative net movement In funds, Included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 266,632 1252,2151 14,417 TOTAL FUNDS 266,632 1252,2151 14,417 A current year 12 months and prior year 12 months combined posltlon is as follows: Net movement In funds Transfer5 between fund5 At 1,10,22 At 30.9.24 Unrestrlcted funds General fund Emergency operating reserve Legal adv1 reseNe 116,968 80,000 50,000 39,693 iio,000 I 10,000 146,661 90,000 50,000 246,968 39,693 286,661 TOTAL FUNDS 246,968 39,693 286,661 A current year 12 months and prior year 12 months comblned net movement in fund5, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 563,367 1523,6741 39,693 TOTAL FUNDS 563,367 {523,674} 39,693 Emergency operating reseNe this is an unrestricted fund which is available for use at the dlscretion of the Members of the Council in the instance that operating costs should exceed Income in the event of any unforeseen circumstances, LeEal advlce reserve this is an unrestritted fund set aslde for any future costs incurred in relation to legal advice needed to be taken by the Assoclation. Page 21 continued,..
United Kingdom Association fi)r Transactional Analysis Notes to the Financial Statements- contlnued for the Year Ended 30 September 2024 17. REL4TED PARTY DISCLOSURES There were no payments to trustees for non-tru5tee related Services for the year ended 30 September 2024 nor for the year ended 30 September 2023. Page 22