Immigrant Counselling and Psychotherapy (ICAP) (A Company Limited by Guarantee) Company No. 3917115 Charity No. 1079353 Report and financial statements For the year ended 31st March 2025
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY Trustees, report and financial statements For year ended 31st March 2026 Contents Pages Reference and administrative information Trustses, annual report 4.10 Independent auditors. report 11-13 Statement of financial aetivities (Incorporating an income and expenditure account) Balance sheet 14 16 Statsrnent of cash flows 16 Notes to the financial statsments 17-26
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY Trustees. report and financial statements For year ended 31st March 2026 Trustees: Richard Logue Victoria Butterworth Ross Finegan Ann Conlon Angela Byrne Brian MacKenna Dr Alex Horne Troy Gallagher Chair VI-Chair Treasurer Chair Clinical Gov Sub Com Company Secretary: Fionuala Bonnar Senlor Staff: Fionuala Bonnar Geraldine Ryan CEO Clinical Director Company number: 3917115 Charlty number: 1079353 Reglstered office: 96 Moray Rd, London N4 3LA Audltors: Goldwins Limited 75 Maygrove Road West Hampstead London NW6 2EG oldwins.co.uk Bankers Metro Bank PIC 1 Southampton Row London WC1B SHA Solicltors McKenna Donnelly & Co 21 Horsley Court Montaigne Close, London SW1P 4BF
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY Trustees, report and financial statsments For year ended 31st March 2026 The trustees, who are also directors under company law, present their report and financial statements for the year ended March 31°, 2025. The trustees confirm that the financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities.. SORP applicable to charities preparing their accounts in accordance with FRS 102. Objectives and Actlvlties Purposes and Aims The objectives of the company are set out in the charity's Memorandum of Association, and are as follows: The relief of people, in particular those of Insh origin and otherpersons, of any age, nationality, gender, sexual orientation, political opinion, religion or ethnic origin who are in need thereof through reason of emotional distress or mental ill health by the provision of a confidential and skilled counselling and psychotherapy service in the United Kingdom and the Republic of Ireland and to provide education and training in counselling matters. Vlslon Our vision is a society in which therapy can empower people lo lead full and purposeful lives, to benefit both themselves and the world around them. Mission Our mission is to improve mental health in the Irish community in the UK through the provision of counselling and therapy, Aims Our strategy commits us to five strategic aims. We airn to support the Irish comrnunity in Britain and those groups marginalised within the community including those people forced to leave Ireland. We aim to ensure that we have the resources (including the people we need) to have the impact that we wish to achieve. We aim to make the best use of our resources to reach as many people as possible. We aim to deliver safe and high-quality SeICe5 in the changing context of a post-pandemic world. We aim to be a strong and well govemed aniSation. Activitles In line with our mission and aims, icap's main activity is the PTovision of counselling and psychotherapy. We provide therapy via our tearns in London, Birmingham, and Nationally via our outreach services with partner agencies and via our network of therapists. We provide group and individual psychotherapy,. time-limited psycholherapy and psycho-social support group interventions. We run a national helpline which offers wellbeing support to the Irish community. Our therapy provision addresses the diverse and evolving needs of Irish immigrants especially the elderly, disadvantaged and vulnerable. 47% of those using our services
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY Trustees, report and financial statements For year ended 31st March 2025 have experienced significant childhood abuse. 53% of clients are not in paid employment and would not otherwise be able to afford therapy. We organise seminars for therapists and other mental health professionals and make conference presentations. These activilies raise awareness of the psychological and social issues that impact on the mental health of the Irish comrnunity. We develop and deliver training to partner organisations worf(ing with Irish survivors of institutional abuse. We offer non-managerial supervision to staff members working in welfare agencies supporting the Irish community, including staff from FREA, (Manchester, Liverpool and Leeds), London Irish Centre, Luton Irish Forum and Covenlry Irish Society. Publlc Benellt The charity conducts a wide range of activities in pursuance of its charitable aims. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit whilst reviewing our aims and objectives and in planning our future activities. The services provided by icap are of great benefit to society. Counselling and psychotherapy assist people at critical times in their lives. Evaluation shows that icap therapies bring support to those dealing with a range of mental health and emotional problems. It also improves their psychological health and their abilities to fomi healthy relationships. We have evidence to show that recipients of our services show improved emotional and mental wellbeing, enhanced quality of living and improved personal relationships. Use of volunteers We are committed to working with volunteers to support the delivery of our aims. Eight volunteers assist with the governance and oversight of the charity. Our Development Comrnittee of eight volunteers plays a significant role in fundraising for the charity and in seeking corporate support. One volunteer supports the clinical administrative function, enabling the charity to provide services outside normal office hours. Achlevements and Performance Counsellin and chothera vision Each week we have capacrty to support 200 people across our services. We consistently operate al full capacity. During the report period we provided a total of 8081 hours of counselling and therapy to 391 people. This includes bolh group and individual therapy and wellbeing support. In London, we provided therapy at our London centre in Finsbury Park and through a series of outreach therapy services with our partner agencies, including Ashford Place Day Centre in Cricklewood, Luton Irish Forum, and London Irish Centre. Our network therapists see clients in a variety of locations in England and Wales. Clients using our London and Network services during 2024 lived lived in 32 of 32 London Boroughs and in 24 Local Authority areas outside of London. Our Birmingham team see clients at st Martin's Health, Grounded Café in St Pauls Square, via Zoom and phone call. Clients using the Birmingham service lived in 9 local authority aaS including Birmingham, Coventry, and Wolverhampton.
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY Trustees, report and financial statements For year ended 31st March 2025 Site Moray Rd Centre London Outreach Services London Helpline Hours delivered 5087 Total Clients 246 511 23 205 Birmingham & National 1127 67 Network Services 1151 55 Total 8081 391 'we don't include the client numbers as details not recorded on our system 99 % of clients seen are Irish born or of Irish heritage. Clients presented with a range of needs including anxiety, depression, the aftermath of childhood trauma, bereavement, relationship difficulties or breakdown, sexual violence, and domestic abuse. The organisation has expertise in providing therapy for adult survivors of institutional and clerical abuse. 750/0 of clients using our service report experience of significant childhood trauma including physical, sexual. and emotional abuse. We monitor outcomes in therapy using CORE, which is a standardised tool for the measurement of outcomes in psychological therapies. ort the Irish communit in Britain a inalised rou We are committed to making our services available to all sectors of the community. Outreach services include a psychosocial support group for adult survivors of institutional abuse. This group, called Cairde, works with suNivors over 70 years in age. Our art therapy and psychotherapy groups are offered remotely and can be accessed by clients living across Britain. Our men's groups are run on site with London Irish Centre and Innisfree Housing, attracting a cohort of participants who might not othelwise access our services Throughout the year, we offered a wellbeing helpline for the Irish community in Britain. Callers get in touch with the helpline for a wide range of reasons including social isolation. grief and loss and depression and anxiety, including health-related anxiety. Deliver safe and hi uali clinical services. Trustees are passionate to ensure Ihat we provide Ihe highesl level of clinical service, and our clinical work is overseen by the Clinical Governan Sub-committee of our Board of Trustees. We routinely collect feedback from clients leaving theiapy. Last year, 950k of respondents said that therapy had made a positive difference to their lives whilsl 98% said that they would recommend icap to a friend who needed therapy. Raise awareness of mental wellbein ar)d the role of thera Several events during the reporting period have been targeted at raising awareness of mental wellbeing and reducing the stigma associated with counselling and therapy. We have taken part in communily-based
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY Trustees, report and financial statements For year ended 31st March 2025 well-being events with partner agencies in London and Bimiingham. Our outreach team have held several drop-in sessions at partner agencies in London, Ashford Place, Irish Elders Advice NebNork. Lewisham I rish Centre, the Traveller Movement and Luton Irish Forum. These events are designed to provide an infomial space where people can access information about mental health issues and icap's services and can ask any questions they may have about counselling and therapy. Through our outreach, icap provides regular staff support for workers in front line services including staff from FREA, (Manchester. Liverpool and Leeds), London Irish Centre. Luton Irish Forum and Coventry Irish Society. This is to promote icap's 'h8lp for the helpers, and is designed to18ssen the stigma associated with needing support. Along with these events we continue to offer training workshops for frontline workers. In September 2024 we provided a workshop on Compassion Fatigue. In collaboration with Irish in Britain, icap attends health and wellbeing events which are multi agency events designed to support vulnerable adults access arrange of help seeking support services. These events ocCUrd in Luton, East London, A total of 100 people took part in these events. Flnanclal review Princi al fundin sources Our principal funding source for the year is our contract with the Health Service Executive in Ireland, for the provision of therapy to UK-based Irish adult survivors of institutional childhood abuse. Income from this Contract has decreased partly due to the age profile of the survivor population in Ihe UK, the majority of whom ara aged over 60 years. Grant funding from the Irish Department of Foreign Affairs and Trade, under the Emigrant Support Programme, supported our work with Irish people in our London and West Midlands centres, and our work at Ashford Place Day Centre in Cricklewood, London Funding from trusts and foundations, including the Irish Youth Foundation and The Ireland Funds supported our work with young Irish people under 30 and our work at partner agencies respectively. The charity raises income through events and donations throughout the year. The total assets of the charity at the end of the financial year 2024125 were £863,868 (2023-24 £861,031). This included fixed assets of £609,581 (2023-24 £612,995) Stricted funds of £73,748 (2023-24 £91, 981) and unrestricted free funds of £180,539 (202>24 £156,055). Reserves olic The Trustees review the reserves of the charity on a regular basis. As per the balance sheet, the charity ended the year with £180,539 free reserves. This equates to 4.6 months running costs, based on total resources expended in the year. Investment olic ectives The charity has no long-term investments. Our cash reserves are held in our cuent account. Prlncipal Risks and Uncertalnties
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY Trustees, report and financial statements For year ended 31st March 2025 The Trustees rnaintain a Register of Risks. Trustees review this register on a twice-yearly basis, and two Trustees work with the CEO to consider risks when necessary. A key risk identified through this process is an over-reliance on one or key funding sources. Trustees have already taken steps to miligate this risk through the development of a fundraising strategy and through the development of a new organisational strategy. Structure, Governance and Management structure The organisation is a registered charity founded in 1996 and a company limited by guarantee, incorporated on 1 February 2000, and regISted as a charity on 11 February 2000. Each rnember of the company undertakes to contribute to its assets in the event of winding up, such amount as may be required, not exceeding one pound. Governance and Management The Trustees constitute the directors of the charitable company for the purposes of the Companies Act 2006 and Truslees for the purposes of the Charities Act 2011. They provide leadership, direction, and control in pursuit of the organisation's charitable objectives. Richard Logue was appointed Chairperson of the charity in February 2024. Richard Logue is a project management consultant, specialising in transport infrastructure projects. He has over 30 yeaTS' experience in the rail and aviation induslry. In addition to Chairing the icap board of trustees, Richard is a school governor and servos on the Court of the Educators, City Livery Company. The full Board of Trustees meets six times a year to discuss strategy, to fomiulate policy and to oversee operational matters. The Board is supported by two sub-committees that consider specific areas of activity in detail on behalf of the trustees: a Finance Sub-committee and a Clinical Governance Sub-committee. Committee membership may include members of icap who are not Trustees. Two Therapists who work for the oiganisation are ex-officio members of the Clinical Govemance Sub-committee. The table below sets out membership of committees by Trustees. Sub-committee Membershi Finance Sub-commlttee Trustee Members Clinical Governance Sub- Committee Ross Fine Richard Lo ue Ann Conlon An elaB rne Non- Trustee Mernbers Sandra Harrison Thera 1st Re resentatives X 1 Fionuala Bonnar Com an Sec an Chair Chair The Trustees refer to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives, and in planning ils future activities. In particular, the Trustees consider how planned activities will contribute to Ihe aims and objectives which have been set.
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY Trustees, report and financial statements For year ended 31st March 2025 All Trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed by Trustees from the charity are set out in Note 7 of the accounts. Day-to-day management of the organisation is delegated to the Chief Executive Officer (CEO), Fionuala Bonnar, who reports to the Chairperson and the Board of Trustees. She is responsible for the overall management, public profile, seNice, and financial performance of the charity. She is also responsible for the implementation of strategy. The Clinical D1Ctor, Geraldine Ryan. pOrtS to the CEO, and is responsible for clinical governance and practice. She provides oversight of dinical strategy and clinical work. The Clinical Directorfs work is also subject to review by the Clinical Governance Sub-committee. The CEO has been in post since September 2023 and Clinical Director has been in post since 2013. Recruitment and appolntment of trustee5 It is the policy of the charity to ensure that its Board is comprised of people who are suitable to be Trustees and who will be an asset to the organisation, both in terms of offering appropriate skills and of attending meetings regularly. Before seeking to appoint, the Board considers what skills might be lacking or need reinforcement amongst its membership. Gaps in the skills available are prioritised and appropriate people sought to fill those gaps. Potential Trustees are first invited to a meeting with the Chair for a discussion about the organisation, its needs and what they personally have to offer and to assess their inlerest in, and suitability to take up, the role of Trustee, The Chair then provides other Trustees with inforrnation about the candidate. If the potential recruit is still interested in joining the Board, they will be provided with an application form to apply for membership of the company. A subcommittee of the Trustees will interview and recommend the potential trustee to the board at the next board meeting. The new trustee will be invited to attend a Trustees, meeting as an observer. This meeting allows both the potential recruit to decide whether they wish to proceed, and other Trustees to decide whether they wish to invite the candidate to join the Board. This prOsS allows due consideration of the person's eligibility, personal competence, specialist skills and knowledge. When an appointment is made the appointment is ratified at the AGM. The Registrar of Companies and the Charity Commission are informed and updated. Membership of the company entitles the members to voting rights at general meetings only. Membership of Ihe company is open to individuals or organisations interested in promoting the objeclives of the charity. Such applications for membership must be approved by the Board of Trustees. Induction and tralnlng of TNstees When appointed, new Trustees are provided with an induction pack. They also undergo a series of meetings with key staff, to ensure that they are familiar with all relevant organisational issues and can therefore play a full role at Trustee meetings. Training is provided when appropriate. Remuneration Pollcy for key management personnel The Chairman is responsible for overseeing Ihe arrangements for the remuneration of key personnel including consultation with the Board of Trustees and seeking extemal Human Resources advice on benchmarking. statement of responsibllltles of the trustees The Trustees {who are also directors of charitable company for the Pufposes 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 ACpted Accounting Practice).
IMMIGRANT COUNSELLING AND PSYCHOTHERAPY Trustees, report and financial statements For year ended 31st March 2025 Company law requires the Trustees to prepare financtal statements for each financial year which give a tru8 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 expenditu, 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. obseNe the methods and principles in the Charities SORP make judgements and estirnates that are reasonable and prudent. state whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements. prepare the financial statements on the going concern basis unless rt is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper 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 Cornpanies 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. The Trustees are responsible for the maintenance and integrity of the corporate and financial infonnation included on the charitable company's website. Legislation in the United Kingdom goveming the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Mernbers of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees as at March 31" 2025 was 8 (2024.6). The trustees are members of the charity, but this entitles them only to voting rights. The Trustees have no beneficial interest in the charity. Statement as to dlsclosure to our audltors In so far as the Trustees are aware: there is no relevant audit information of which the charitable company's auditors are unaware; and the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. Audltors Goldwins Limited were re-appointed as the auditors of the charitable company during the year and have expressed their willingness to continue in that capacity. The Trustees, annual report has been approved by the Trustees on . and signed on their behalf by; .l.T.....4.teMlYr.. &24 J J. Name Trustee ILI i&no &&G( 10
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF IMMIGRANT COUNSELLING AND PSYCHOTHERAPY (ICAP) YEAR ENDED 31ST MARCH 2026 Opinion We have audited the financial statements of Immigrant Counselling And Psychotherapy (ICAP) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet. statement of cash flows and the related notes. 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). Opinlon on financlal statements In our opinion the financial statements: give a true and fair view of the state of the charitable company'8 affairs as at 31 March 2025 and of its income and expenditure for the year then ended, have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance with Intemational 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 Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'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 relatlng to golng concern In auditing the financial statements, we have conduded that the trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfonned, we have not identified any material uncertainties relating to events or conditions that, individually or collectively. may cast significant doubt on the charity's ability to continue as a going concern for a period of al least twelve months from when the financial statements are authorised for issue. Our responsibilities and the Sponsibl11t1es of the direclors with respect to going concern are described in the relevant sections of this report. Other informatlon The trustees are responsible for the other infomiation. The other infomiation comprises the information included in the annual report other than the financial statements and our auditor'5 report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicrtly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstaternent in the
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF IMMIGRANT COUNSELLING AND PSYCHOTHERAPY (ICAP) YEAR ENDED 31ST MARCH 2025 financial statements or a rnaterial misstatement of the other infonnation. If, based on the work we have performed, we conclude that there is a material rnisstatement of this other information, we are qUired to report that fact. We have nothing to report in this regard. Oplnlon on other matter prescribed by the Companles Act 2006 In our opinion, based on the work undertaken in the course ofthe audit.. the information given in the trustees, report (incorporating th8 directors, report) for thé financial year for which the financial statements are prepared is consistent with the financial statements. and the Irustees, report (incorporating the directors, report) ha8 been prepared in accordance with applicable legal requirements. Matters on which we are requlred to report by exception In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, we have not identifd material misstatements in the Truste88' Annual Report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to port lo you if, in our opinion, adequate accounting records have not been kept or retums adequate for our audit have not been received from branches not visited by us. or the financial statements are not in agreement with the accounting records and returns; or certain disclosures of trustees, remuneration specified by law are not made; or we have not received all the information and explanations we require for our audit. Responslbillties of tho trustees A8 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 intemal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing Ihe Charity's ability to continue as a going concern, disclosing, as applicable. matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so. Our rosponslbilities for the audot of the flnancial statements Our objectives are to obtain aSonable assuran about whether the financial statements as a whole are free from material misstatement, whether due to fraud or em)r, and to issue an auditorfs report that indudes 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 atways detect a material misstatement when it exists. Misstatemenls 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. 12
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF IMMIGRANT COUNSELLING AND PSYCHOTHERAPY (ICAP) YEAR ENDED 31ST MARCH 2025 Irregularities, including fraud, are InStanS of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities. including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud are set out below. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following." We enquired of management, which included obtaining and reviewing supporting documentation, concerning the charity's policies and procedures relating to, identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance; detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud; the internal controls established to mitigate risks related to fraud or non- compliance wilh laws and regulations. We inspected the minutes of meetings of those charged with governance. We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience. We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and gUlations. We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of rnaterial misstatement due to fraud. In addressing the risk of fraud through management oveffide of controls, we tested the appropriateness of joumal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Councils website at: [www.frc.org.uklauditorsresponsibilities]. This description forms part of our auditorfs report. Use of our report This report is made solely to the charitsble company's memb8r3, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken 80 that we might state to the charity's members those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent penmitted by law, we do not accept or assume responsibilty to anyone other than the charity and the charity's members as a body, for our audit work, for this report. or for the opinions we have fonned. Anthony Epton (Senior Statutory Auditor) for and on behalf of Goldwins Limited ststutory Auditor Chartered A¢¢ountants 7S Maygrove Road West Hampstead London NW6 2EG 2210912025 13
Immlgrant Counselllng and Psy¢hotheraw IICAP) Statement of financial actlvltles (incorporating an income and expenditure account) For the year ended 31 March 2025 2026 Total Unrestricted Funds Fund8 2024 Total Funds Unr•strt¢ted Funds Restrlcted Funds Restricted Funds Note In¢ome from: Donations and legacies 233.959 233,959 148,947 148.947 Charitable activilies.. Counselling and psychotherapy 316,460 268,417 674,877 262.316 216,963 479.279 Other trading activities 63.936 63,936 102,911 102,911 Total income 614,365 268,417 872,772 514 174 731 137 Expendlturo on: Generating funds 160,109 180,109 80,567 80,567 Charilablg activits'es: Coun8elling and p5ychotheTapy 709 826 199 107 689 620 Total •xpenditur• 693 285 276 660 869 936 571080 199 107 770 187 Nèt inc¢)m•l (6xp•nditur•) IOT tho year 21.070 118.233) 2,837 (56,906) 17,856 (39.050) Nat mov•m•nt in funds 21,070 118,233) 2,837 (S6.6) 17,856 (39,050) Rè¢onclllation of funds: Total funds brought forward 769,050 91,981 861,031 825.956 74,125 900,081 Total funds carrl¢d forward 790.120 769 050 861.031 All of Ihe above results are derived from conlinulng a¢livilie8. There were no other recognised gains or losses other than those stated above. The allached notes form part of these financial statements. 14
Immigrant Counselling and Psyohotherapy IICAP) Balance she•t As at 31 March 2026 2025 2026 2024 2024 Not• Fixed assets: Tangible assets 605,681 612,995 Currnnt ass•ts: Debtors Cash at bank and in hand 10 203,713 183.762 387,476 81,647 204,305 285,952 Llabllitles: Creditors.. amounts falling due within one year 11 133,188 37,916 Not ourr•nt ass•ts 264,287 248,036 Total n?t ass•ts 863,868 861,031 Funds Restricted funds Unrestricted funds.. Designated funds General funds Total unrestricted funds 13 73,748 91,981 609.681 180,639 612,995 156.055 790,120 769,050 Totil funds 863 868 861,031 The financial statements have been prepared in accordance with Ihe special provisions for small companies under Part15 of the Compantes Act 2006. Approved by the truste88 on....... and signed on their behalf by: 2026 Rl¢hard Logu• Chairman Compqny reglstratlon no. 03917116 The attached notes form part of the financial statements. 15
Immigrant Counselling and Psychothor4py (ICAP) Statement of oash Ilows For th• y••r •nd•d 31 Maroh 2026 Not• 2026 2024 Cash flows from op•ratlng aotivities: Ngt oash (used In) I Provid by op•ratlng aotlvltl•s (7,666) 13,701 Cash flows from Inv•stlng a¢tiviti•s: Purchase)I Sale of fixed assets (12,988) Change in oash and oash aqulval•nts In thg year {20,543) 13,701 Cash and cash equivalents at the beginning of the year 204,306 190,604 Cash and eash •quival•nts at th• •nd of th• y•ar 183,762 204.305 a) R•oonolllatlon of n•t Inoom• I (•xp•ndltur•) to net cash flow from 2026 2024 Not inoom• I l•xp•ndltur•) lor th• r•portlng p•rlod (as per the siatemenl of financial activib'es) Depreciation (Increase) l Decrease in debtors Increase l ( Decrease) in creditors Not cash (us•d In) I provld•d by operatlng aotlvltl•s 2,837 16,402 (122,066) 96,272 (39.050) 14,371 66,910 28,530 13,701 b) Analysis of oash and oash •qulval•nts At 31 March 2026 At 1 April 2024 Cash flows Oth•r ohang•5 Cash at bank and In hand 204.306 (20,643) 183,762 Total oash and oash •quival•nts 183 762 16
Immigrant Counselllng and Psycholherapy (ICAP) Notes to th• financial statéments For the year ended 31 Mar¢h 2026 l A¢counllng poliGles Basis of préparation The financial statements havo been prepared in arxxjrdance with Accounting and Reporting by Charities: Slatement of Recommended practi applicable to chartties preparing thèir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - {Charities SORP FRS 102) and the Companies Act 2006. The charitable company meels lh8 definilion of a public benerrt entity under FRS 102_ Assets and Ilabilities are initially recognised at historical cost or transaction value unless othenmse stated in the ielevant accounling policy or note. Golng concèrn Thè Irustees consider thal there ar8 no material unrtaIntieS atrx)ut Ihe Charilable mPanS abilrty to continue as a going concem. Income Income is recognised when Ihe charity has entrtlement io the funds, any perfomiance condltions attached to the income have been met, it is probab18 Ihat the income will be received and that thè amounl can be measured re.abty. Income from government and other grants, wthether 'capitsl' grants or 'rev8nu8' grants, is recognised when the charity has enbtlemenl to the funds, any performance conditions attached to the grants have been met. it is probable that Ihe income will be received and the amount can bo measured reliably and 15 not deferred. Income leived in advanrx foT the provision of 6Pgcified servrce is deferred until the criteria for income recognition are met. Intor•st r01vable Interest on funds hèld on deFK)Sit is included when receivable and the amount can bg measured reliably by the charity; this is norm8Uy upon nOtifican of Ihe inleresl paid or payable by thè bank. Fund accounting Unrestricled funds are available to Spgnd on activities thal further any of the purposes of charity. Designated fvnds are uniestricted funds of the chatity which the trustees have decided at their discretion to set aside to use for a specific purpose. Reslricled funds are donations vthieh the donor has specified are to be solely used for particular areas of the chafitl8 work or for spectfic projocis being underiaken by Ihè charity. ExndItUre and irrecoverable VAT Expenditure is recognised once there is a legal or construclive obligation to make a paent to a third party, il 15 probable thal settlement will be required and the amount of the obligation can be measured reliably. EXndItuTe is classified under the following ath'vity headings.. Costs of generating funds relate to the costs incurred by the charitable company in induong Ihird parties to rnake voluntary contributions to it. as well as the cost of any activtknes wlh a fundraisirvJ purpose. Expenditure on charitable activilies includes Ihe costs of delivering ServIS and actlvities undertaken to furlher the purposes of the charity and their associated support costs. Olher expenditure represenl8 those ttems not falling into any other heading. lrrecoverale VAT is charged as a cost against the activity for which the expendilure was incurred. 17
Immigrant Counselllng and Psychotherapy {ICAP) Notos to the financial statèments For th• y•ar ended 31 March 2025 1 A¢counting policios leontlnued) Allocation ol support costs Support costs are those funclions that assist the VmTk of Ihe charity bul do not directly undertake charitable aclivities. Support costs indude back office costs, finance. personnel. payroll and governance costs which support the charitable actsvilies. These costs have been allocated beiween cost of generating funds and expenditure on charitable activits'es on the basis of staff kn'me. Tanglble fixed assets Items of equipment are capilalisèd where Ihe purchase pri exceeds £1,OW. Deprecialion is provided at rales calculated lo write down the cost of each asset to its estimated residual value over ils expected useful life. The dèprecialion rates in use are as follows.. Freehold property: Land Not depreciated Building 50 years Fixtures and fitting8 and office equiwient 4 year8 Dobtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepaymenis are valued al tho amount prepaid nel of any trade discounts due. Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or le8s from the date ol acquisilion or opening of Ihe deposit or simi18r account. Cr¢dltors and provisions Creditors and provisions are re¢ognl8ed where Ihe charity has a present obllgation resutting from a p88t event th81 will probabty resutt in Ihe transfer of funds lo a third party Bnd the amount due lo 8&ttle the obligation can be measured or estimaled reliably. Credltors and provisions are nomially recognised at their 8ettlement amount after allowing foT any trade discounts due. Flnanclal Instruments Monelary assets and liabilities in foreign currencies are translated into 8t8rling at the rates of exchange ruling al the balance sheel dale. Transactions in foieign currencies are translaled into 8teTling at the rates ruling at the date of the Iransaclion. Any gain8 or Ios8es arising duè to flu¢lualion8 in exchange Tates are charged or credited lo the siatement of fjnanc4al adivities. Pensions The charitable company contributes inlo the pensic>n of Iwo of ils employees. The assets of the scheme are held separately from those of Ihe charitable company in an independently administered fund. The pension costs charge represents conlrilxjtions payable under the scheme by the charilable company to the fund. The chaiilable company has no liabilrty under the scheme other Ihan for the payment of those contrbutions. 18
Immlgrant Counse115ng and Psyohotherapy (ICAP) Note5 to th• linanalal statem•nts For the y•ar •nded 31 Mar¢h 2026 2 Inoom¢ from donatlons •Dd legaol•s 2026 Total Unrastiict&d Restricted Funds Funds Funds 2024 Total Funds Unrestriot•d Restrk¥ted Funds Funds Client donation8 other donations 63,044 180,916 233,959 63,044 180.916 233,969 62.451 86.498 148,947 62.451 86,496 148,947 3 Inaom• from ohAritabl• aatfviths 2026 Total Unreslricted Rèstricted Funds Funds Fund8 2024 Total Funds Unr•striat•d R•strloted Funds Funds Couns•lllng ind psyohoth•r•py Emigrant Support Programmo Emigrant Support Programm8- Survivors Workar Proposal Irish Youth Foundation The Iroland Fund of Great Britain Health Service Exoculiva (Irelandl Trainlng Tolal 228842 228A42 176,500 176,500 14.490 14,490 24.838 24,838 7.486 8,000 7.486 8,000 316N60 7,e25 8.000 7,625 8,000 260,733 1,583 479,279 318,460 280,733 1,583 262.316 318,480 268,417 674,877 216,963 4 Inoom• from oth•r lrndlng aotlviti•s 2026 Totthl UnroslriGled Restricted Fund• Funds Funds 2024 Total Fundg Unr•striot•d R•strfot•d Funds Funds Fundraising Darkness Into Light Annual Dinner Fundraising Events - All Room hir8 incoma 26.518 32,038 41,475 2.880 26,518 32,038 41.475 2.880 360 58,766 4.810 380 68,766 4,010 Toll 19
Immigrant Couns•lling and Psy¢hotherapy {ICAP> Notes to th¢ financlal statements For the year ended 31 March 2026 6 Analysls of expenditure - ¢urrènl year Charitablè aGtivities ounse Cost of ralsing funds and Support costs 2025 2024 Staff costs Other Staff co8t8 Therapists, fees & assessment Consultants fees Fundraising consullants fees Voluntser expense8 Premises costs Office costs Olhef administralive COBts Depreciation Accountancy fees Audit fees 30,313 118292 126,670 25,937 276.276 25,937 298,940 46,39D 119,083 1.261 37,564 24,096 2.202 18,401 17,607 6.180 259,715 5,823 296,947 67,049 34.693 1,210 29,796 24,851 16,201 14,372 16.050 3,480 298.940 45.390 116,811 2,272 1,261 37.664 23,607 2.202 16,401 17,607 6,180 147,124 12,986 463,110 269.701 246,718 1259,701) 869.936 770,187 Support cost8 allocated 5% & 95% Total •xp•ndltur• 2025 160,109 709,826 869,936 770.187 Oi thè total expenditure, £593,285 (2024: £571,080) $ unrestricled and £276,650 (2024'.£199.107) was restrrcted. Charitable ackn'vities Coun8elling Cost of raistng and funds psychotherapy Analy818 of expendituie- prior year Support costs 2024 2023 staff costs Olher slaff costs Therapists, fees & asse8sment Consultants fees Therapist training - CPD Fundraising consultants fees VolunteeT expenses Premises costs Office costs other administrative costs Depreciation Accountancy fees Audit fees 33.870 93.207 548 296,947 67,049 132,838 5.275 259.715 5.823 296,947 67,049 284,960 4,398 264,425 33,845 878 54.826 1,245 24,408 21,879 1,169 14.372 16,268 3.300 725,971 34.693 34,693 1,210 29,796 24,851 16,201 14,372 16,050 3,480 770,187 1.210 29,796 24.851 16,201 14,372 16.050 3,480 457.751 244.073 231,869 (244,073> 68,363 12,204 Support costs allocated 5Yo & 95V. Total expendilure 2024 80,567 689,620 770.187 725,971
Immlgrnnt Counselling and Psyoholherapy (ICAP) Notes to the finanoial $tstem•nts For the year ended 31 Maroh 2026 N•t inoome I lexpendStur•) lor the yt*r This is Slated after charging l (crediting): 2026 2024 Depre¢iation Auditoes r&muneration'. Audit f8es {8xduding VAT) 16.401 14,372 3,200 2.900 Analysis of staff 008ts, trnst•• r•mun•ration and •xp•n5e5, Ind th• oost of key management peOn•1 Stsff Costs wère as follows: 2026 2024 Salaries and wag•s SocAal security costs Employerfs contrfbuuon lo defined ryjntslbulion pen8ion 8chemei 241,288 19,261 14,747 227.164 23,444 9,106 259.715 On8 employee eamed b&trNeen £80,000-£69.999 during Ihe year {2024.' 0) The total employee benefts indudlng nsIOn contsibulions of the key m8nag8m8nt personnel were £115,887 (2024.. £115,246>. The Charity trustees weTg not paid or reIved any other ben8fils from employment with the charity in Ihe year 12024.. £nil). In 2025, no trustees were reimbursed for exp8nses (2024.. nill. No charity tTUSteg r¢Geived paymant for professional or other servws SUppld to the charity12024.' £nil). 8t•ff numb•r4 The averogé number of employ88s (head count based on number of staff employed) during the year was as 2025 2024 Administrative stsff Direct chanlabb work Most of ICAPS ¢hgritable work is ca18d out by its large nets¥0 of 8elf-employed Iherapisls. Thèy8 arè not induded in the staff number reported abova. Taxatlon The charitable company is fjxenpt frnrn ColatiOn tax as all its incom8 is charilabte and 18 applied for charitable purposes. 21
Immigrant Counselling and Psyohothtrapy (ICAPI Not•s to the fin•noial stt•ments For the year ended 31 M•roh 2026 Tangibl• fixed a¥s•ts rixTuwes and Ilttln95 and Offi•• Equipm•nt Fr••hold property Tot1 Cost At the start of the year Additions in year At the end of th& year 838,473 75.626 12,988 73 88614 914,099 12,988 927 087 838 D•pr•olatlon At the start of the yaar Charge for the year Al the end of Iha y8•r 227,847 12.661 73.257 3,741 78.998 301.104 317 808 Net book valu• At th• •nd ¢1 th• y•ar 697 966 609 661 At Ihe start of tho yaar 610626 2.369 612995 All of the abovè 88$6ts ore usèd for charitable pu0808. 10 D•bt•rs 2026 2024 Tradg dgbtors Prepaym8nts 198,089 78,177 3.470 81,647 203713 11 Cr•dltors: amounts f*lllng du• withln on• y••r 2026 2024 Trade Creditors Taxation and sociAI Security Pension Liability Accruals 0of0rred income 39,681 6.273 (406 6,640 82,000 133 18B 18.000 5,528 1.589 4.800 8,000 37.916 22
Immlgrant Couns•lllng and Psyohotherapy (ICAP) Nol¢s to th• finanolal statenients For the year ended 31 Maroh 2026 12 Analysi5 of n•t •$s*ts b•lween funds Unr•striot¢d Designated R•striot•d Funds Funds Funds Total funds TarKJible red assets Nèt CUTr8nt assets Net ass¢ts 41 the •nd ol the ye•r 609,681 608,581 254,287 180.639 73,748 Analysis ol net assets between funds- comparativ8 Unrestrict Funds D8signatad Funds Restricted Funds Total funds Tanglble fixed assets Not current ass&ls Nèt assets al the end of thè year 612.995 612,995 248,036 156.055 91.981 13 Mgv•m•nts in funds Inoomlng Outgolng r•SoUr5 f•soiiT••S & & galns los$•s Atthe 5tArt ol the y••r Atlh• end •lthe y•ar TrnnBf•rs R•strlot•d lund8: EMrant Support ProgrAmme Ernrant Support Programme- Survivors Workgr Proposal Irish Youth Foundalion Th8 Ireland Fund ol Great 8Tilain Porti¢us Trust 44,126 228,442 1204,867) 126,308) 17.486) 18,0001 130,000) 87.710 17.856 14,490 8,038 7,486 8,000 30.000 Total f•strl¢t•d funds 91,981 268,417 278,850 Unr•striol•d fundg: Oesignalad fund8.' Fix8d Assets 612,996 13,4141 609,681 Total deslgnated funds 3,414 608, G•n•ral funds 1156.005 614,866 1689,871) 180.639 Totsl unr•slrloted funds Total funds
Immlgrant Counselling and Psy¢hoth•rnpy IICAP) Notès to the finanaial statements For th• yearended 31 Maroh 2025 13 Mov•m•nts in funds (oonlinued) PuTptsses ¢1 r¢8trSoted fund5: Départment ol Foreign AffairJ and Trad•: Émlgrant support Progiamme The restricted grant income of £228.442 was for the period 1st July 2024 - 30 June 2025. £67.710 is carried forward to b8 Used for ngxi year. The outgoing r8$our(*s were for salary of Chief Executive, therapisl costs, monitoring costs and overall project costs in London. North West London lin partnership with Crid(lawood Homeless Concem). Binningham and rApex. Irlsh Youth Founda0 - foT therapy wilh young people under 30 years Th• Ireland Fund of Great Brltaln - for thorapy with Irish women. P•rtiQU5 Trust- for therapy provision. Blg Lott•ry Fund- for the establishmènt on an onlinè art th8rapy gro>. Purpos•s of d•sign•t•d funds: Flx•d Assets This is the not book value of pr8mis8s at 96 Moray Road and offth equi)m8nt ovmed by th8 charity. Movements in funds prior year InmIng resources & gains Oulgoing rntsourcgs & Tron$f6 losses At th9 61art of tha year At thè and of tha year Restricted fund8: Emigrant Support Programme Emigrant Support Programme - Su Irish Youth Foundation Iroland Fund G8 Porticus Trust 44.125 176.500 24.838 7.625 (178.5001 16,982) (7,625) 18,1)00) 44,125 17.856 30,000 30,000 Total restricted fur$ 74,125 216,963 199,107 91.981 Unrestricted funds-. Designated fund8'. Fixed Assets 627.386 (14.3711 812,995 Total designated fvnds 627.366 14,371 612,995 General fund8 198.590 514.174 1556.7091 156,055 Tolal unre8lricted funds Tolal funds 24
Immigrant Counselllng and Psyohoth•rapy (ICAP} Not•s to the finantslal stat•ments For the year •nd•d 31 Maroh 2026 14 L¢g•l status of th• oharity Thg charity is a company limited by guaranlee and has no shgre capilal. Each mgmber is liable to contribute a sum not QXCa8ding £1 in tho èvent ol the charity being wound up. 16 R•lat¢d party trans*Otlons During the year, the charity raceived tot81 donations of £528 (2024." Nil) from a trusltre. 25