BCPC
TRUSTEES, ANNUAL REPORT
AND
FINANCIAL STATEMENTS
31 AUGUST 2024
Company Registration Number: 03768246
Charity Number: 1075620

cpc
FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
Contents
Page
Report from the Chair of Trustees
Trustees, Annual Report
2-11
Reference and Administrative Information
12
Independent Examiner's Report
13
Statement of Financial Activities
14
Balance Sheet
15
Statement of Cash Flows
16
Notes forming part of the Financial Statements
17-27

BCPC
REPORT FROM THE CHAIR OF TRUSTEES
YEAR ENDED 31 AUGUST 2024
BCPC continues to thrive under the leadership of our new Director, Rhianwen Gilson. Demand for
student places has remained strong, despite the pressures in the general economy, and our three
Foundation Courses and our Psychotherapy Course were heavily over-subscribed this year. It was only
with the applications for our Counselling Course we saw any softening.
Our levels of staff turnover remain low, wilh minimal external recruilment required, partly as a result of
our tutor progression model whereby tutors generally join the organisation at the Foundation training
level and then progress over time to their areas of clinical and training expertise. Wherever possible, we
have sought to pair new and more experienced tutors in the teaching of our (xiurses in order to provide
greater continuity, and this model continues to work well in building strong tutor teams across the
Foundation and professional trainings.
In the office, Juliette and Lydia have continued to make sure everything runs smoothly, including
personally stepping in
with Rhianwen - as we sought new cleaning contractors after the sad and
sudden death of Radek Kupiec, who had been with us for many years. Thanks to both of them and to
our long-serving and much-appreciated Finance Manager, Karen Iles. This year she continued to
maintain her characteristically meliculous and fair grip on our finances despite undergoing a hip-
replacement. Karen is due to leave BCPC in eady 2025 and we wish her well.
Karen leaves ourfinances in good shape wilh a substantial improvement in last year's deficil Ihat is, on
again, set against strong levels of cash flow and reserves. Our hope and intention is to move into surplus
in the coming year, so as to provide us with a more substantial buffer of income against the unforeseen.
We therefore continue to investigate other CaSh￿enerating initiatives over and above any increase in
fees.
Our students remain the focus of our work and we take pride in the competence, Confiden￿ and ethical
soundness our graduates continue to display- and then to extend to their supporl of clients. But there is
always more we can do and this pasl year we have introduced Student Voice groups across all years
and all our courses. The Training Committee comprising BCPC graduates and the senior staff team. is
constantly reviewing how we best respond to feedback organisationally. As a result, this year we have
made improvements to the functionality of the website so as to provide students with a more responsive
resource. It is ongoing work which has only been made possible by last yearfs investment in our website's
architecture.
The Board of Trustees was sad this year to say goodbye to John Macdonald, who has not only Se￿ed
as a trustee for a number of years but has. for far longer than that, used his knowledge of the building
trade to provide practical, expert and timely advi￿ on our Trim Bridge offices. Thank you, John. We
were, however. delighted to be joined at the end of2023 by Jill Shearer. a BCPC graduate. and we hope
she will soon be joined by others as we seek those with the necessary skills and professional portfolio to
broaden and enhance our trustee oversight.
Finally, I would like to aCknO￿edge the numerous BCPC Members who give voluntarily oftheir time and
experience as Committee Members. Our g0Veman￿ would not be possible without them and, on behalf
of our Board and Management, I would like gratefully lo acknowledge the work they do.
This marks my last report as Chair. I now hand the reins to our trustee, Marttn Gledhill, who I feel sure
will do an excellent job. For me, it has been a pleasure and an honour to take this role. I thank BCPC for
that opportunity and wish all who work for or train with our organisation all the very best for the coming
years.
David Presswell, Chair
BCPC Board of Trustees, October 2024

BCPC
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 AUGUST 2024
Objectives and Activities of the Charity
The objects of the organisation, as set out in the Memorandum and Articles of Association are:
'To promote the preservation and protection of mental health, to advan￿ education and to relieve
persons suffering from psychological or emotional illness by:
(1) Educating, training, qualifying, setting standards of practice for and supporting
psychotherapists and counsellors through the provision of courses, classes, seminars
workshops and conferences on the subject of psychotherapy and counselling, leading to
recognised qualifications to practise in these areas, as well as through the promotion of an
association for students, trainees. and a professional community of practice for
psychotherapists and counsellors-
(2) Providing counselling and psychotherapy for those suffering from psychological or
emotional illness., assessing the needs of members of the public requiring counselling or
psychotherapy and making such referrals as are deemed appropriate- as well as providing
skilled practitioners for nurturing better relationships at all levels";
{3a) Undertaking research into and the study of psychological or emotional well-being and
illness and the theory and practice of psychotherapy. counselling and human relationships
at all levels" and publishing the useful results and findings of such research and study.,
(3b) To model and reflect the approaches we teach and espouse in our own organisation
and trainings-
(4) To do all such other acts and things as are or may be incidental or conducive to the
attainment of the object or ancillary thereto and to formulate, prepare and establish schemes
therefore provided that all the activities of the Charity shall be of a charitable nature.
by relationships at all levels we mean both: a) ¢xignitive. emotional, physical and
spiritual- and b) personal, inter-personal, couples, families, groups, teams,
organisalions. systems, transpersonal and ecological.

BCPC
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 AUGUST 2024
Public Benefit Reporting
The trustees have paid due regard to the Charity Commission's guidance on Public Benefit in
deciding what activities the charity should undertake.
The principles of Public Benefit are:
there must be an identtfiable benefit which is related to the aims of the charity- and,
benefit must be to the public or section of the public.
Taking the aims of the charity in tum. these requirements are addressed below:
Objective 1 was pursued in various fomis - training courses, workshops, Continuing Professional
Development courses and speaker daylconferences" a rigorous network of committees for
maintaining standards of training. ethics, the reaccreditation of graduate members and- professional
practice rooms for consultation to members of the public- and this activity delivered the following
public benefits in 2023124.
qualified counsellors and psychotherapists of a high standard with ongoing professional
support and standards monitoring were trained and entered professional practice in the
community. This benefits all members of the public seeking mental health care of this
type. Therapists often operate sliding fee scales linked to income, thus not excluding
users on the grounds of poverty.
members of the public could train and educate themselves in counselling and
psychotherapy with BCPC. at a level appropriate lo their interests and financial resources
(doing anything from a one day workshop up to a long term professional diploma l MA).
members of the community of graduate counsellors and psychotherapists have been
able to attend professional workshops and talks at BCPC in order to further their
knowledge and skills in their professional practi￿.
Objective 2 was pursued via the provision of a free referral service (the RS) to the public, which
helps identify and refer them to appropriate therapists. The benefrts of these services to the public
are self-evident and do not exclude users on the grounds of low income.
Objective 3 leads to
the furtherance of publicly available knowledge and skills in the application of counselling
and psychotherapy, thus providing obvious public health benefits.
assurance that the values and ethos of the organisation are rolled out to members of the
public in communications and publications by inclusion of office and administrative staff in
the professional training meetings and discussions.
Objective 4 has been pursued via the delivery of the BCPC low cost counselling scheme which has
a dual purpose of providing counselling to senior citizens and those on low income whilst providing
invaluable experience to student practitioners. The scheme had another successful year, with all
students completing blocks of up to 12 weeks with 2-3 clienls. This has been advertised through
local GP surgeries, community centres, universities, and olher public siles. This year Designated
reserves were used to provide additional ongoing sessions to the growing number of clients
presenting with more complex needs.

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TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 AUGUST 2024
Review of Activities and Performance
The academic year 2023124 saw solid student numbers across all courses. The Foundation year, a
gateway to both the counselling and psychotherapy professional training, as well as a self-
development year, had a full intake. Demand for the professional trainings is stable and all training
took place in person in the BCPC building.
Feedback from the extemal examiners for both professional trainings was both supportive and
excellent and contributes to organisational confidence in BCPC'S high standards across all its
courses and professional trainings. The organisation invests in its community of staff and
consequently the standard of tutors employed is very high, contributing greatly to the richness of the
student experience and learning. Staff were supported to undertake additional training as requested
and new and experienced tutors alike benefited from further training in working with groups.
The BCPC Management Team. comprising the Director and Course Leaders, meets fortnightly to
discuss current and strategic matters and to ensure the continued health of the Foundalion course
and the professional trainings.
Upgrading of the BCPC website continues with the focus this year being on responding to student
feedback and improving student access to resources.
The BCPC committee members (sulFcommittees of the Trustees) continued to work hard to support
the organisation and its members across a broad range of organisational activity. These committees
are the Training Committee, Re-accreditation Committee, Referral servi￿ & Low-cost Counselling
Committee and Diversity Standards and Ethics Committee. These committees remain a vital part of
the BCPC organisational structure.
The BCPC Spring conferen￿ and Graduation Ceremony was held in May 2024, and we were
delighted that Tree Staunton former Director of BCPC and Emeritus Member presented the theme
of Being a Therapist in a Time of Climate Breakdown. In this well attended and very thought-
provoking morning. Tree considered some of the practice-based implications of becoming a climate
aware therapist.
The BCPC graduation ceremony was a very moving occasion and celebrated the qualification of 12
counsellors and 11 psychotherapists together with family. peers. BCPC staff and tutors and BCPC
trustees. We are delighted that a total of 40 students graduated in counselling and psychotherapy
during the year.
A rich CPD programme included EMDR in the Treatment of Trauma,. Relationships in a time of
gender fluidity., The Psychological Effects of Racism. Attachment Food and Identity. A
Compassionate Approach to Psychotherapy.
The BCPC Referral Service and its 'Find a Therapist. facility continued to be in high demand as did
the Low-cost Counselling service operated by BCPC counselling and psychotherapy students.

BCPC
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 AUGUST 2024
Objectives for the year 2023124
The main objectives for the academic year were addressed as follows:
The Low-cost Counselling servi￿ continued to deliver ServI￿S to those in need in the local
community. Increased advertising was focussed on local agencies, community groups,
charitable organisations and local shops leading to an increase in visibility for the service
and a steady flow of referrals through the year. All suitable clients who contacted the service
received counselling support. Five individuals with complex needs were subsidised for
weekly therapy for a period of up to 6 months.
BCPC continued to offer a free referral Se￿iCe to members of the public with increased
service users across Bath. Bristol and the wider South West area.
BCPC offered Continuing Professional Developmenl opportunities to members across a
range of issues both in person and online through the academic year, and these were well
attended. BCPC continues to encourage its graduates to successfully publish their research
in relevant professional journals.
BCPC hosted the Spring Conference with an external speaker followed by the presentation
of graduate awards.
The increased support for students with Specific Leaming Differen￿ was consolidated and
benefitted a number of students across the Foundation courses and the professional
trainings.
Membership of the organisation remained strong.
A BCPC bursary was awarded to an applicant from a racially marginalised group and in
genuine financial need. with a view to bringing underrepresented groups into the profession.
Student numbers in 2023124
The table below shows start of year student numbers for the last three years:
2023124
2022123
2021122
Foundation
Counsellin
-year1
-year2
Year 3
17
14
16
25
30
27
18
43
33
chothera
chothera
Year 1
Module 1
start of M.A.
Modules 2&3
Module 4
- Module 4S
16
18
24
10
18
13
22
16
28
14
21
13
15
Total
220
222
223
For the academic year 2024125 it has been decided to run 3 Foundation Certificate groups and 54
students have been enrolled. We have 226 students enrolled in all.

BCPC
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 AUGUST 2024
Financial review
Background
A charity must classify the income it receives as either 'unrestricted' (no special restrictions have
been placed on the income and it can be spent as the trustees see fit) or as 'restricted', where the
donor places explicit restrictions on the future use of the money.
The surplus of income over expenditure in any year is termed Net Income for a charity (in other
organisations this is called Profit) and this gives rise to an accumulated reserve at the year-end,
called a 'fund'. A fund is not simply cash. but rather all assets minus all liabilities.
A fund is akin to a ring-fenced pot of money. A charity may have several funds due to it having to
keep track of how it re￿iVed and spent different pots of money in complying with any special
conditions on their use. BCPC'S main unrestricted fund is called the General fund this is where
most of the training and membership activities are recorded. The funds are all listed in the accounts
and summarised in the table below at section 3.3.
3.2 Income and expenditure in the year
The unrestricted General fund. trading results for 2023124 show a deficit of £20,503 {2022123.' deficit
of £39,480). A good improvement was made on last years, deficit and the budgeted deficit this year.
Bank interest rates increased over the year and submission numbers were higher than in previous
years resulting in higher income.
Expenditure this year has been impacted by the continuing higher mortgage rate and costs
increasing across most headings. The mortgage rate stabilised towards the end of the year and
has, in fact, dropped by a small amount in the last month. We generally follow the salary increases
that are determined by University & Colleges Employers Association. This year the rise was higher
than in previous years, due to the current economic climate. The deficit will be picked up by the
General Funds.
Looking in a little more detail, net expenditure can be broken down into the difference between
income at £602.276 (2022123: £571,673) and expenditure of £622,779, (2022123.. £611,153).
Income was over the budgeted figure by £9,461.
We ran one Listening Skills course online this year with full pla￿S and one course in person, which
had lower numbers than we had hoped. Applications to the Foundation course were high with all 54
places filled with a waiting list. One Counselling Year 1 course was run this year with 17 students,
Psychotherapy Year 1 had 16 students and MA Module 1 had 17. We aim to have 54 students in 3
groups in Foundation, 18 in each group in Counselling Year 1 & 2, Psychotherapy Year 1 and MA
Module 1. Student numbers and enrolment are regularly discussed, and we will be reviewing our
marketing process to ensure optimum student numbers.
The Director worked hard to organise several popular CPD events online and in person which were
well attended. Spring Conference was held in the building which generated a small amount of
income. Room rental income has increased this year. The Referral servi￿ remains busy with steady
income and the Low Cost Service generated slightly higher income than last year. The Referral
Service and Low Cost servi￿ income is below the expenditure costs and is an area we are
considering applying for funding. Interest on our cash balan￿S has been increasing during the
year. Submission numbers were high this year.

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TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 AUGUST 2024
Some headings are showing a slight underspend due to savings or not being required. The office
staff work hard at getting best value for best cost. Other headings are showing an overspend. The
second half of the CMS website work was completed. It was then decided to carry out further work
on the website to improve the student resources area. The work was not included in the budget,
but it was thought necessary and has made it much easier for students to find the resources they
need. We purchased new blinds for the top training room. a new fridge. dishwasher. pc for the
basement and soft fumishings for the ground floor training room. Savings were made under
headings where contingencies were built in. We did not require the full budget for library, mortgage
interest, heat & light. repairs & renewals, recruitment. legal, bad debts or the staff training budget.
Reviews & audits were underspent- The BACP review will be carried out in November 24. so in the
next financial year. It was decided not to have any decorating carried out this year in the summer as
the building is in good order. Expenditure was under the budgeted figure by £11,263.
The charity began the year with a planned deficit budget of £41,219. The charity's performance
during the year exceeded overall budgetary expectation with an overall improvement of £20,716.
The deficit this year will decrease the General reserves which are held to provide cover for
unexpected changes in income and expenditure, allowing us to continue activities. We are
expecting to have a small surplus in 2024125. We are also considering applying for some grant
funding to improve the surplus.
Turning to Restricted funds -
Low Cost SeNice Fund (previously Community of Practi￿ (COP) fund)- To support low cost seNice
referrals who have more complex requirements than can be accommodated within the current
servi￿.
BCPC Hardship Fund {previously Student Representative Group (SRG) fund)- To create a Student
Hardship Fund.
3.3 Reserves position at the year-end
We started the year with a General fund of £556.618 and finished with £531,405. The fund's
decrease was via an operating deficit for the year.
There were no transfers from Restricled Funds. A transfer of £2.290 was made from the Designated
Low Cost therapy fund to the General Fund to cover the cost of low cosl service referrals during the
year. A further transfer was made from the General Fund to the Designated Low Cost therapy fund
of £7.000 to continue supporting Low Cost clients in the coming year and beyond. We supported 5
clients with weekly therapy for up to 6 months. as needed. The Low Cost Service therapy fund is
for clients in vulnerable groups in our community, with more complex needs.
The restricted funds can rise or fall from year to year, as finance is raised and spend pursuing our
charitable objectives. The unrestricted and restricted funds position at the year end is shown in the
table below.

BCPC
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 AUGUST 2024
At 31.8.24
At 31.8.23
Unrestricted funds:
General
Designated
531,405
39,266
570,671
556,618
34,556
591,174
Restricted funds-
- Low Cost servi￿ Fund
BCPC Hardship Fund
26
3.327
26
3,327
Total funds
574.024
594,527
The Trustees have reviewed the charity's reserves policy to have free reserves - that is unrestricted
funds free of long temi encumbrance, such as being invested in fixed assets, - equal to four months
of annual running costs. This equates to £153.516 and will be held to enable time to implement our
contingency plan. At the end of this financial yearthe free reseNes are £130,780. The free reserves
this year are under the charity's reserves policy. The Trustees are committed to increasing the free
reserves steadily over the next few years to be able to cover sudden increased expenditure, whilst
maintaining the Reserves Policy figure.
Plans for Forthcoming Academic year 2024125
To continue to promote the Low-cost Counselling Service widely and ensure it is
known by, available to, and accessed by. vulnerable individuals in our community
To continue to ensure access to the BCPC Referral servi￿ to all potential clients in
Bath, Bristol, and the surrounding areas
To develop a rich and varied programme of Continuing Professional Development that
supports Counselling and Psychotherapy professionals to develop their practice, build
their expertise and become aware of new areas of research
To hold a Spring Conference that develops contemporary themes alongside the BCPC
Graduation ceremony
To maintain strong organisational membership levels
To continue to promote a BCPC Bursary for those applicants from racially marginalised
groups and in genuine financial need
To continue to monitor the structure thal supports students with Specific Learning
Differences to aC￿sS leaming at BCPC
To review and develop our marketing strategy across the Foundation course and the
professional trainings

BCPC
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 AUGUST 2024
Structure. Governance and Management
The charity is govemed by a Memorandum and Artides of Association, with accompanying
bylaws. The charity is also a company limited by guarantee.
New trustees are elected at the Annual General Meeting (AGM). All trustees have to retire
after three years but are eligible to stand for immediate re-election. Between AGMS. the
trustees can co-opt new trustees, however, such ct>opted trustees must be confirmed in
their appointment through election at the subsequent AGM.
New trustees are inducted through a process including meetings with the senior
management staff and trustees, and the circulation of many relevant documents such as
minutes of previous trustees. meetings, management accounts and annual accounts. A copy
of the full induction procedure is available from the office.
Trustees are recruited through appeals to the graduate membership of the organisation, as
it is stated in the bylaws that there should be at least two psychotherapy graduates and at
least two counselling graduates of the organisation amongst the trustees. In addition, there
should be at least two non-member trustees on the Board, who may be recruited through
personal recommendation and subsequent approach, or through advertising in relevant
press.
The trustees meet at least temily, or as the immediate situation demands. The Director
reports to the trustees, and their work is directed through resolutions passed at these
meetings. If matters requiring direction arise between meetings, the senior management are
advised directly by the Chair of Trustees. Additionally, the bylaws indicate that a number of
subcommittees also take responsibility for specific areas, including training standards, ethics
and re-accreditation. Temis of referenceforall subcommittees andjob descriptions for senior
management roles are in pla￿.
The charity is subject to review by various extemal organisations:
- The Charity Commission
- Companies House
United Kingdom Council for Psychotherapy (UKCP)
British Association for Counselling and Psychotherapy (BACP)
Middlesex University
These organisations all impose various operating practices on the organisation to maintain
its professional relationship and standing, and Ihese form part of the job descriptions of the
senior executive managers of the organisation.
The charity has no subsidiaries. The main partnership work currently undertaken in pursuit
of its charitable objectives is the provision of qualifications accredited by BACP. UKCP and
Middlesex University-
A risk policy has been created by the trustees. The policy states that in order to reduce risk
in accordance with operational requirements, the following principles apply-
Insurance - policies will be at a level of cover recommended by the insurance company. with
excess payments at or below £500.

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TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 AUGUST 2024
b)
We have been rebuilding our resenies over the past years following the acquisition of
permanent freehold premises in 2014. This year we are below the General Reserves target.
Plans are in place to increase the General Reserves over the next few years.
Financial control - a budget is to be set each year, with the aim as a minimum to break even
over the year. Trustees will monitor the developing financial situation termly. Two signatories
will authorise all financial transactions.
Risk register
a register of risks shall be maintained and be reviewed by the trustees
annually.
d)
10

BCPC
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 AUGUST 2024
Trustees, Responsibilities in relation to the Financial Statements
The trustees (who are also directors of BCPC Bath Centre for Psychotherapy and Counselling for
the purposes of company law) are restM)nsible for preparing the Trustees, Report (incorporating the
strategic report and directors, report) and the financial statements in accordance with applicable law
and United Kingdom Accounting Standards. induding Financial Reporting Standard 102: The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom
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 income and
expenditure of the charitable company for that period. In preparing these financial statements. the
trustees are required to-
select suitable accounting policies and then apply them consistently.,
obsetve the methods and principles in the Charities SORP.,
make judgments and accounting estimates that are reasonable and prudent.
state whether applicable UK Accounting Standards have been followed, subject to any
material departures disclosed and explained in the financial stalements" and
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable
accuracy at any lime 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 I￿egular1tie$.
Small company provisions
This report has been prepared in accordance with the special provisions for small companies under
part 15 of the Companies Act 2006.
Approved by the trustees and signed on their behalf by:
Registered office:
Signed by order of the
Trustees
1 Trim Bridge
Bath
BA1 1HD
David Presswell
on behalf of
BCPC Board of Trustees
Approved by the Trustees on .
14 November 2024
11

BCPC
REFERENCE AND ADMINISTRATIVE INFORMATION
YEAR ENDED 31 AUGUST 2024
The name ofthe charity is Bath Centre for Psychotherapy and Counselling. The organisation
is incorporated as a company limited by guarantee under the name BCPC.
The charity registration number is 1075620. The company registration number (registered in
England and Wales) is 03768246.
The principal office (and registered offi￿) is located at: 1 Trim Bridge, Bath, BA11 HD.
At the time of this report. the Trustees and Corporate Directors of the organisation were:
David Presswell Chair
Frankie McGibney
Martin Gledhill
John Barrett
Jill Shearer- appointed 25.11.23
John Macdonald - served as Trustee until 31.8.24
Ann Burton - resigned 22.9.23
The senior manager of the organisation to whom the day-tcFday management of the charity
is delegated was Rhianwen Gilson.
The independent examiner appointed for the current year is: Joshua Kingston Bsc ACA,
Burton Sweet Limited, The Clock Tower. 5 Farleigh Court, Old Weston Road, Flax Bourton,
Bristol BS48 1 UR.
The bankers for the organisation are: CAF Bank Ltd. 25 Kings Hill Avenue, Kings Hill, West
Malling. Kent, ME19 4JQ.
12

BCPC
INDEPENDENT EXAMINER'S REPORT
YEAR ENDED 31 AUGUST 2024
Independent examiner's report to the trustees of B C P C ('the Company,)
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 August 2024.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law)
you are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006 {'the 2006 Act,).
Having satisfied 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 2011 ('the 2011 Act,).
In carrying out my examination I have followed the Directions given by the Charity Commission
under section 145{5) (b) of the 2011 Act.
Independent examinerfs statement
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body
listed in section 145 of the 2011 Act. I confim that l am qualified to undertake the examination
because l am member of the Institute of Chartered Accountants in England and Wales, which is one
of the listed bodies.
I have completed my examination. I confirm that no matters have ￿me to my attention in connection
with the examination giving me cause to believe:
accounting records were not kept in respect of the Company as required by section 386 of
the 2006 Act., or
the accounts do not accord wtth those records" or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts 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 principles of the
Statement of Recommended Practi￿ for accounting and reporting by charities applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102).
I have no concems and have come across no other matters in connection with Ihe examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Joshua Kingston Bsc ACA
Burton Sweet Limited
The Clock Tower
5 Farleigh Court
Old Weston Road
Flax Bourton
Bristol BS48 1 Ur
ockM&
Date.. 14 November 2024
13

BCPC
STATEMENT OF FINANCIAL ACTIVITIES (Including income & expenditure account)
YEAR ENDED 31 AUGUST 2024
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
Total Funds
2023
Note
Income from:
Other trading activities
Charitable activities
Investment income
35.757
557.111
9,408
602,276
35.757
557,111
9,408
602,276
27,263
540.223
4,187
571,673
Total income
Expenditure on:
Charitable activities
622.779
622.779
622,779
622,779
611.153
611.153
Total expenditure
Net incomel(expenditure)
(20,503)
{20,503)
(39,480)
Transfers between funds
Net movement in funds
(20.503)
{20.503)
139.480)
Total funds at start of year
14
591,174
3,353
594,527
634,007
Total funds at end of year
14
570,671
3,353
574,024
594,527
The charity has no recognised gains or losses other than the results for the year as set out above.
All of the activities of the charity are classed as continuing.
See note 9 for fund-accounting comparative figures.
The notes on pages 17 to 27 forni part of these financial statements.
14

BCPC
BALANCE SHEET
AS AT 31 AUGUST 2024
Company No: 03768246
2024
2023
Note
Fixed assets
Tangible assets
10
818,632
834,899
Current assets
Debtors
Cash at bank
11
274,427
509,172
783,599
240,603
494.831
735,434
Creditors .
Amounts falling due within one year
12
{624.147)
(557.194)
Net current assels
159,452
178,240
Creditors . Amounts falling after one year
13
(404,060)
{418,6121
Net assets
574,024
594.527
Restricted funds
15
3,353
3,353
Unrestricted funds
Designated funds
General funds
15
15
39,266
531,405
34.556
556,618
574,024
594,527
For the year ended 31 August 2024 the company was enkn'tled to exempts'on from audit under section 477 of the
Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with
section 144121 of the Charities Act 2011.
The members have not required the company to obtain an audit of its accounts for the year in question in accordan￿ with
section 476 of Ihe Companies Act 2006.
The directors acknowledge their responsibilities for comptying the requirements of the Act with respect to accounting
records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act
applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
These financial statements were approved by the trustees on.14.Noy..2Q24.... and are
signed on their behalf by..
David Presswell
on behalf of BCPC Board of Trustees
The notes on pages 17 to 27 fomi part of these financlal statements.
15

BCPC
CASHFLOW STATEMENT
AS AT 31 AUGUST 2024
2024
2023
Notes
Operating activities
Cash flows for operating activities
Income from other trading activities
A1
35,757
27,263
Cash flows from operating activities
Income from charitable activities
Costs of charitable activities
591,283
{608,440)
535,243
(603,795)
18,600
(41,289)
Non-operational cashflows
Investing activities
Interest received
9,408
9,408
4,187
4,187
Financing
Mortgage repaymenl
(13,667
14,142
Net cash inflowl{oufflow) for the year
14,341
{51,244)
The notes on pages 17 10 27 fomi part of these financial statements.
16

BCPC
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
1 Accounting policies
al The financial statements have been prepared in accordan￿ with the historical cost convention (except where
otherwise slated in the accounting policy note) and in accordance with the Statement of Recommended Practice=
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 102) issued in October 2019, and the Financial Reporting Standard
applicable in the Uniled Kingdom and Republic of Ireland (FRS 102}, and the Companies Act 2006.
The charity is a Public Benefit enlity.
ong with other similar charities and organisations. the cost of living crisis has brought many uncertainties to the
global economy. The impact of this on the charity is highlighted in further detail within the Trustees, annual report.
Notwiihslanding these uncertainties, the Trustees have chosen to prepare Ihe financial sL9tements on a going concern
basis given the free reserves held by the charity and the careful planning of the Trustees.
bl Grants. including grants for the purchase of fixed assets. are recognised in full in the Statement of Financial Activities
in the year in which they are receivable. Grants receivable are only recognised when any conditions for receipt have
been complied with.
cl Expenditure is accounted for on an accruals basis and have been classified under headings that aggregate all costs
related to the category. Expenditure includes attributable VAT which cannot be recovered.
Charilable expenditure comprises those costs incurred by the charity in the delivery of its aclivilies and services for its
beneficiaries. It includes both costs that can be allocated diredy to such activities and those costs of an indirect
nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the
charity and include the audit fees and costs linke(I to the strategic management of the charity- They are included within
support costs.
dl Depreciation is calculated so as to write off the cost of an asset. less its estimated residual value. over the useful life of
that asset as follows..
Equipment, fixtures and fittings - 25 % p.a. straight line for electrical items & computer items,
Buildings - 2°A p.a. with none in the year of purchase.
Basement tanking- 10% p.a.
Fixed assets under £1,000 are written off in the year of acquisition.
el Trade and other debtors are recognised al the settlement amount due after any trade discount offered. Prepayments
are valued at the amount prepaid after taking account of any discounts due.
fl Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three
months or less from the date of acquisition or opening of the deposit or similar account.
gl Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will
probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or
estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any
discoLJnls due.
17

BCPC
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
1 Accounting policies (continued)
h) The charity only has financial assets and liabilities of a kind that qualfy as basic financial instruments. Basic financial
instruments are initially recognised at transaction value and subsequendy measured at their settlement value with the
exception of loans which are subsequently measured at the carrwng value plus accrued interest less repayments. The
financing charge to expenditure is at a constsnt rate using the effective interest method.
i) Unrestricted funds can be used in accordance with the charitable objects at the discretion of the truslees.
j) Restricted funds can only be used for particular restricted purposes wthin the objects of the charity. Restrictions arise
when specified by the donor or when funds are raised for particular restricted purrK)ses. Expenditure which meets
these criteria is charged to the fund. together with a fair allocation of management and support costs. Further
explanation of the nature and purpose of each fund is included in the notes to the financial stslements.
2 Other trading activities
Total Funds
2024
Total Funds
2023
Unrestricted
Restricted
Membership subscriptions
Other income
25.610
10.147
25,610
10,147
23,480
3,783
35,757
35,757
27,263
l other trading activities in 2023 were unrestricted.
3 Income from charitable aclivities
Total Funds
2024
Total Funds
2023
Unrestricted
Restricted
Course fees
Event fees
Contribution to MA registration fees
Other fees
481.620
5.717
27,560
42.214
481,620
5.717
27,560
42,214
479,906
3,720
25,500
31.097
557.111
557,111
540.223
AJI income from charitable activities in 2023 was unrestricted.
18

BCPC
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
4 Charitable activities
Total Funds
2024
Total Funds
2023
Unrestricted
Restricted
Staff costs
Tutor salaries & extras
Training manager salaries
Office salaries
Temporary staff wages
Nl Employer tax
Employer pension
Other staff costs
179,645
97,315
97.141
15,522
19.975
17,006
24,907
179,645
97,315
97,141
15,522
19,975
17,006
24,907
186,999
100,564
88,318
15,022
19,385
17,268
19,916
Subscriptions, resources & events
Resources
Subscriptions
Event costs
9.349
3,099
4.259
9.349
3,099
4.259
8,756
7,585
1,523
Bursaries
Bursaries allocated
5,675
5,675
5,669
Marketing
Advertising & marketing
Office related
Office costs
9,966
9,966
5,830
16,899
16,899
14,770
Premises & miscellaneous
Premises costs
Loan interest
Bank charges
Depreciation
Collected fees forwarded
Registrations paid to Middlesex
Governance costs (note 5)
36,414
33,749
10
16,267
36,414
33,749
10
16,267
38,632
27,162
279
17,831
31,322
31,322
29,830
4,259
4,259
5,814
622,779
622,779
611,153
IWI expenditure on charilable activities in 2023 was unreslricted.
Direct
Costs
Support
Costs
Total Funds
2024
Staff costs
Subscriptions, resources, audils & events
Bursaries given
Marketing
Office related
Premises & miscellaneous
Collected fees forwarded
Governance costs (note 5}
329,889
16,707
5,675
121,622
451,511
16,707
5,675
9,966
16.899
86.440
31,322
4,259
9,966
16,899
86,440
31.322
4,259
383.593
239,186
622.779
19

BCPC
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
4 Charitable activities (continued)
Previous year
Direct
Costs
Support
Costs
Total Funds
2023
Staff costs
Subscriptions, resources, audils & events
Bursaries given
Marketing
Office related
Premises & miscellaneous
Collected fees forwarded
Governance costs {note 5}
341.022
17,864
5.669
106,450
447.472
17,864
5,669
5,830
14,770
83.904
29.830
5.814
5,830
14,770
83,904
29.830
5,814
394,385
216,768
611.153
5 Governance costs
Total Funds
2024
Total Funds
2023
Unrestrlcted
Restrfcted
Independent Examiner's fees
Committee expenses
Legal and professional fees
2,838
1.387
2,838
1.387
34
2,652
2,561
601
4,259
4,259
5,814
I govemance costs in 2023 were unrestricted.
6 Net Income for the year
Thls Is stated after charglng:
2024
2023
Depreciation
Independent Examiner's fees
Trustees, expenses
16,267
2,838
17.831
2.652
During the year 1 trustee {2023= no trustee). received £6 {2023= £Nill for travel expenses to attend meetings.
The leg81 authority allowing payments to be made to the above directorsltrustees can be found in the companys
Memorandum and Articles.
There were no aggregate donations from Trustees, key management personnel, and other related parties during the
current or prior year.
20

BCPC
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
7 Staff costs and numbers
The aggregate slaff costs were..
2024
2023
Tutors lincl. CPD & Workshops)
Training manager salaries
Office salaries
Temporary staff (PCS)
Social security costs
Pension costs
179,645
97,315
97,141
15,522
19,975
17,006
186.999
100,564
88,318
15.022
19,385
17,268
426,604
427,556
No employee received emoluments of more than £60,000 in the current or previous year.
The average weekly number of employees during the year. calculated on the basis of full time equivalents, was as
follows..
2024
No.
2023
No.
Charitable activities
Administration
Senior management in aggregate received remuneration of £63.349 (2023.. £59.321).
The average headcount of employees during the year was 26 (2023: 29).
8 Taxation
The charity is exempt from corporation tax on its charitable activities.
21

BCPC
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
9 Prior Year Comparative Figures for the Statement of Financial Activities
Unrestricted
Funds
Restricted
Funds
Total Funds
2023
Income from:
Other trading activities
Charilable activities
Investment income
27.263
540,223
4,187
571,673
27.263
540,223
4,187
571.673
Total income
Expenditure on:
Charilable activities
611,153
611,153
611,153
611,153
Total expenditure
Net incomel(expenditure)
(39,4801
139,480)
Transfers behveen funds
Net movement in funds
(39,4801
(39,480)
Total funds at the start of the year
630.654
3,353
634,007
Total funds at the end of the year
591.174
3.353
594.527
10 Tangible fixed assets
Land, freehold
property &
improvements
Equipment,
fixtures &
fittings
Total
Cost
At 1 September 2023
Additions
955,594
24,323
979.917
At 31 August 2024
955,594
24,323
979.917
Depreciation
At 1 September 2023
Charge for the year
121,677
15,708
23,341
559
145,018
16,267
At 31 August 2024
137,385
23,900
161,285
Net book value
At 31 August 2024
818,209
423
818.632
At 31 August 2023
833,917
982
834.899
22

BCPC
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
11 Debtors
2024
2023
Trade debtors
Prepaymenls
268,997
5,430
232.212
8,391
274,427
240,603
12 Creditors: amounts falling due within one year
2024
2023
Trade creditors
PAYE and social security
Deferred income
Accruals
Mortgage
9.083
4,834
591.327
4,956
13.947
6,452
5,418
520.370
11,892
13.062
624,147
557.194
The deferred income of £591.32712023= £520.370) represents some of the following yearfs course fees having been
invoiced in the current year.
The mortgage is secured by way of a charge over the freehold property.
13 Creditors: amounts falling after one year
2024
2023
Mortgage
404,060
418,612
404,060
418.612
The mortgage is secured by way of a charge over the freehold property.
Amounts due beyond 5 years included wthin the above amount total figure £348,273 (2023.. £366,363).
23

BCPC
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
14 Movement in funds
1-Sep-2023
Income
Expenditure
Transfers
31-Aug-2024
Restricted funds
Low Cost servi￿ fund
BCPC Hardship fund
26
3.327
26
3.327
3.353
3,353
Unrestricted funds
Designated Property Repair
Designated LCS Therapy fund
General funds
30,000
4.556
556,618
30,000
9,266
531.405
4,710
(4.7101
602.276
{622.779)
591,174
602,276
1622,779)
570.671
Total funds
594,527
602.276
1622,779)
574.024
Prior Year comparative
1-Sep-2022
Income
Expenditure
Transfers
31-Aug-2023
Restricted funds
Low Cost Service fund
BCPC Hardship fund
26
3.327
26
3,327
3.353
3,353
Unrestricted funds
Designated Propety Repair
Designated LCS Therapy fund
General funds
30,000
7.000
593,654
30,000
4,556
556,618
(2.4441
571,673
{611,153)
630,654
571,673
1611,153)
591,174
Total funds
634,007
571.673
1611,153)
594.527
Low Cost Service Fund (LCS) - this was created via a donation from BCPCA upon the Association's dissolution. The
fund was restricted for use to be spent on Community of practi￿ activities. released by the Trustees and Members,
due to not being taken up over several years, to be used to support Low Cosl Counselling.
BCPC Hardship Fund (BCPCH)- This was created via donation from BCPCA upon the Association's dissolution to
be spent on Student Representative Group activities, and released by the trustees and Members, due to not being
laken up over several years, as a Sludenl Hardship Fund.
Designated Property Repair fund -These funds have been designated for property rna1ntenan￿ and lanking.
Designated Low Cost Service Therapy Fund {LCS) - These funds are to be used to support Low Cost Counselling.
General funds - these funds can be used in line wtth the charivs purposes at the discretion of Ihe Trustees.
24

BCPC
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
15 Anatysis of net assets between funds
Tangible
Fixed assels
Net Current
Assets
Long temi
Liabilities
Total
Restricted funds
Low Cost Servi
BCPC Hardship fund
26
3.327
26
3.327
3,353
3,353
Unrestricted funds
Designated funds
General funds
39.266
116,833
39,266
531,405
818.632
1404,0601
1404,0601
818,632
159,452
574,024
Prior Year comparative
Tangible
Fixed assets
Net Current
Assets
Long term
Liabilities
Total
Restricted funds
Low Cost Service
BCPC Hardship fund
26
3,327
26
3,327
3,353
3,353
Unrestricted funds
Designated funds
General funds
34,556
140,331
34,556
556,618
834,899
1418,612}
(418,612)
834.899
178,240
594.527
Free unrestricted reseNes, after deduction of fixed assets and the mortgage are £130,780 {2023'. £153,393). The
liquid reserves held at the year end are indicative of large capital oullays during the p￿VIouS periods.
16 Company Llmlted by guarantee
The Company is limiled by guarantee and as such has no issued share capital. In the evenl of the company being
wound up the liability of the members is limited to £1 each.
17 Related Party Transactions
There are no related paty transactions other than those mentioned elsewhere in the report.
25

BCPC
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
Notes to the Statement of Cash Flows
A Reconciliation of net movement in funds to net cash inflow from operating activities
SOFA
Debtors
Creditors
Cashflow
A1 Income from Other Trading Activities
Membership subs & room rentals
35.757
35.757
35,757
A2 Income from Charitable Activities
Fees
557.111
(36.785)
70,957
591.283
(36,785)
70,957
591,283
A3 Costs of Charitable Activities
Charilable activities
Depreciation
(622.779)
16,267
2.961
14,889)
(624.707)
16,267
2,961
14,889)
{608,4401
Prior Year comparative
SOFA
Debtors
Creditors
Cashflow
A1 Income from Other Trading Activities
Membership subs & room rentals
27,263
27,263
27,263
A2 Income from Charitable Activities
Fees
540.223
1,645
16,625)
535,243
1,645
6,625
535,243
A3 Costs of Charitable Activities
Charitable activities
Depreciation
(611.153)
17.831
368
{10,841)
(621.626)
17.831
368
110,841)
{603,7951
26

BCPC
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
Notes to the Statement of Cash Flows (continued)
B Anatysis of changes in cash flow during the year
2024
2023
Change
Cash at bank and in hand
509.172
494,831
14,341
2023
2022
Change
Cash at bank and in hand
494,831
546,075
151,2441
C Analysis of changes in net debt
At
01-Sep-2023
Cash
flows
Non cash
flows
At
31-Aug-2024
Cash and cash equivalents
Cash
494.831
494.831
14,341
14,341
509,172
509.172
Borrowings
Debt due within one year
Debt due after one year
(13,062)
(418.6121
(431.674)
13,667
(14,552)
14,552
{13,9471
(404.0601
(418.0071
13,667
Total
63.157
28,008
91.165
Prior Year comparative
At
Cash
flows
Non cash
flows
At
31-Aug-2023
01-Sep-2022
Cash and cash equivalents
Cash
546.075
546.075
(51.244)
{51,244)
494,831
494.831
Borrowings
Debt due within one year
Debt due after one year
(17,780)
(428.0361
(445,816)
14,142
(9,4241
9.424
113,0621
{418.6121
(431,6741
14,142
Total
100.259
(37.102
63.157
D Cashflow restrictions
Charity law prohibits the use of net cash inflows on any endowed or other restricted fund to offset net cash ourflows on
any fund outside its own objects, except on special authority. In practi￿. this restriction has not had any effecl on
cashflows for the year.
27