Company registration number: 4194904 Charity registration number: 1086050
National Organisation for the Treatment of Abuse Ltd
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 March 2025
Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
National Organisation for the Treatment of Abuse Ltd
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 13 |
National Organisation for the Treatment of Abuse Ltd
Reference and Administrative Details
Trustees Thomas Dick, Finance Director Stuart Allardyce, Vice Chair Sharron Wareham Kieran McCartan Jonathan Mark Brown Dr Stephaanie Kewley Registered Office Unit 5 34 Carlton Business Centre Station Road Nottingham NG4 3AA Company Registration Number 4194904 Charity Registration Number 1086050 Accountants Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
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National Organisation for the Treatment of Abuse Ltd
Trustees' Report
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2025.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Thomas Dick, Finance Director Stuart Allardyce, Vice Chair Sharron Wareham Kieran McCartan Jonathan Mark Brown (appointed 27 March 2025) Dr Stephaanie Kewley
Structure, governance and management
Nature of governing document
The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 5 April 2001. It has no share capital and the liability of each member in the event of winding-up is limited to £10.
Recruitment and appointment of trustees
As roles become available they are advertised via the NOTA website and other publications. There is a mechanism for NOTA members being confirmed by ballot.
Objectives and activities
Objects and aims
- To advance education for the benefit of the public, amongst members of the profession of persons working with or caring for sexual abusers or others having a legitimate professional interest in the field. 2. To promote or assist in promoting research into the skills associated with the professions who work with or care for sexual abusers and into the efficiency of existing skills and practices and to disseminate the useful results of such research for the benefit of the public.
Objectives, strategies and activities
Supporting the body of professionals who make up the NOTA membership by providing specialist training and networking opportunities. By contributing specialist publications and other communications. By commissioning and contributing to research in the field.
Public benefit
NOTA provides benefit to the public by the advancement of education. by the activities in research and education greater understanding of the causation and effective treatment and management of sexual aggression is derived and contemporary thinking and information is communicated to professionals working within the field. Ultimately NOTA benefits the public by reducing the incidence of sexual exploitation and by more effective professional responses to people who have committed sexual offences or who have displayed harmful sexual behaviours.
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National Organisation for the Treatment of Abuse Ltd
Trustees' Report
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and performance
NOTA undertook a range of initiatives to modernise and improve its capacity to achieve its charitable objectives in 2024-25 on the back of a governance review completed in the previous year.
These changes included the following:
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retirement of 8 x NOTA branches in England and establishment of a nations group, bringing together the chairs of NOTA Scotland, Ireland, Northern Ireland, Wales and 2 x English NOTA reps.
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Reduction of the size of our board to focus on strategic delivery.
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Appointment of new board positions, covering policy and liaise with other international membership associations.
Our board signed off a 5 year strategy focusing on deliverables relating to membership, learning and development, knowledge exchange and diversity, equality and inclusion. This followed an inclusive process gathering views of board members and NOTA members and an away day for board members exploring current operational challenges and strengths we want to build on as a value based charity making a valuable contribution to social justice issues in UK and Ireland.
We contributed to publications through our NOTA journal for members, published 3 x a year, and our academic journal, the Journal of Sexual Aggression. Impact factors for the academic Journal continued to improve.
We continue to have good relations with membership associations in the US and in other parts of Europe and Australasia. we are also building relations with AOCPP, the membership association for child protection professionals in the UK. We co-facilitated with AOCPP a week of online training events relating to child sexual abuse and diversity issues.
We advertised our annual research scholarship and funded two research proposals.
We furthered our charitable activities by running a range of online and in person training events, hosting a major annual 3 day international conference in Birmingham a 2 day national conference in Scotland and a 1 day national conference in Northern Ireland.
Infrastructure support was provided by Business management services from BestCity Services Ltd. NOTA is supported by a General Manager, Malcolm Muskett and admin team based at the NOTA office in Nottingham.
NOTA delivers activity through a range of committees. These include:
NOTA Research Committee chaired by Mitch Waterman until Dec 2024, and Stephanie Kewley from Jan 2025. NOTA Conference Committee chaired by Dulcie Faure-Walker NOTA News, Anna Glinsk chairs the editional group Journal of Sexual Aggression, edited by Nadine McKillop who chairs the editorial board NOTA Training Committee chaired by Lynn Saunders NOTA Policy and Practice Committee chaired by Peter Clarke (until Dec 2024) NOTA Student representative, Lynne Cairns NOTA Prevention Committee, chaired by Jon Brown NOTA Finance Committee, chaired by Finance Director NOTA Survivor Services chaired by Ashley Scotland and Lisa Ward
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National Organisation for the Treatment of Abuse Ltd
Trustees' Report
Financial review
The NOTA financial position remains within acceptable parameters.
Policy on reserves
3 month operational costs are held as a reserve. NOTA does not have long term commitments and current contractual arrangements include break clauses to minimise risk.
Principal risks and uncertainties
Running a 3 day international conference is a financial challenge for NOTA, and we have agreed to mitigate risks by reducing this to a 2 day conference in May 2025.
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National Organisation for the Treatment of Abuse Ltd
Trustees' Report
Statement of Responsibilities
The trustees (who are also the directors of National Organisation for the Treatment of Abuse Ltd for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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 proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small companies provision statement
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
26/06/2025 The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Thomas Dick Trustee
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National Organisation for the Treatment of Abuse Ltd
Independent Examiner's Report to the trustees of National Organisation for the Treatment of Abuse Ltd ('the Company')
Independent examiner’s report to the trustees of National Organisation for the Treatment of Abuse Ltd ('the Company')
I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2025.
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 examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice 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 concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... John O'Brien MSc, FAIA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners
26/06/2025 Date:.............................
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National Organisation for the Treatment of Abuse Ltd
Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Charitable activities 2 Investment income 3 Total income Expenditure on: Charitable activities 4 Total expenditure Net income/(expenditure) Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted £ 231,234 101 231,335 (187,842) (187,842) 43,493 43,493 119,296 162,789 |
Total 2025 £ 231,234 101 231,335 (187,842) (187,842) 43,493 43,493 119,296 162,789 |
Total 2024 £ 242,407 191 |
|---|---|---|---|
| 242,598 | |||
| (302,774) | |||
| (302,774) | |||
| (60,176) | |||
| (60,176) 179,472 |
|||
| 119,296 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note .
| Note Income and Endowments from: Charitable activities 2 Investment income 3 Total income Expenditure on: Charitable activities 4 Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Restated Unrestricted £ 242,407 191 242,598 (302,774) (302,774) (60,176) (60,176) 179,472 119,296 |
Total 2024 £ 242,407 191 |
|---|---|---|
| 242,598 | ||
| (302,774) | ||
| (302,774) | ||
| (60,176) | ||
| (60,176) 179,472 |
||
| 119,296 |
The notes on pages 9 to 13 form an integral part of these financial statements. Page 7
National Organisation for the Treatment of Abuse Ltd
(Registration number: 4194904) Balance Sheet as at 31 March 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Current assets | |||
| Debtors | 5 | 50,556 | 41,859 |
| Cash at bank and in hand | 6 | 114,511 | 129,470 |
| 165,067 | 171,329 | ||
| Creditors: Amounts falling due within one year | 7 | (2,278) | (52,033) |
| Net assets | 162,789 | 119,296 | |
| Funds of the charity: | |||
| Unrestricted income funds | |||
| Unrestricted | 162,789 | 119,296 | |
| Total funds | 162,789 | 119,296 |
For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The financial statements on pages 7 to 13 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by: 26/06/2025
......................................... Thomas Dick Trustee
The notes on pages 9 to 13 form an integral part of these financial statements. Page 8
National Organisation for the Treatment of Abuse Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
National Organisation for the Treatment of Abuse Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
Exemption from preparing a cash flow statement
Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.
Income and endowments
Investment income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
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National Organisation for the Treatment of Abuse Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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National Organisation for the Treatment of Abuse Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
Foreign exchange
Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.
The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).
Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:
1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above);
2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and
3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity.
Fund structure and Restatement
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
2 Income from charitable activities
| JSA Journals & Eshots Membership Training fees Conferences Sundry income NITP Income Sponsorship Conferences Venue Sales |
Unrestricted funds General £ 20,631 40,747 16,781 136,226 - - 3,400 7,213 6,236 231,234 |
Total 2025 £ 20,631 40,747 16,781 136,226 - - 3,400 7,213 6,236 231,234 |
Total 2024 £ 15,448 86,957 53,070 80,537 1,315 1,660 3,420 - - |
|---|---|---|---|
| 242,407 |
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National Organisation for the Treatment of Abuse Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
3 Investment income
| Interest receivable and similar income; Interest receivable on bank deposits 4 Expenditure on charitable activities Lega l& Professional fees Administration Advertising Bank charges Board expenses Conference expenses Food/Entertainment Postage&stationery NOTA conference & administration NOTA news Research grants awarded Software Speaker fees Telephone & postage Training Venue expenses Website Sundry expenses Exchange rate losses NITP expenses Event expenses 5 Debtors Trade debtors Other debtors |
Unrestricted funds General £ 101 Unrestricted funds General £ 9,834 - 985 3,289 4,286 45,126 101 - 82,703 12,411 5,000 2,995 - 18 4,285 - 11,547 34 1,846 - 3,382 187,842 |
Total 2025 £ 101 Total 2025 £ 9,834 - 985 3,289 4,286 45,126 101 - 82,703 12,411 5,000 2,995 - 18 4,285 - 11,547 34 1,846 - 3,382 187,842 2025 £ 50,234 322 50,556 |
Total 2024 £ 191 |
|---|---|---|---|
| Total 2024 £ 4,156 92,369 1,890 2,550 16,540 56,130 - 183 7,700 21,913 4,572 2,173 250 201 1,269 86,294 3,977 - 475 132 - |
|||
| 302,774 | |||
| 2024 £ 41,859 - |
|||
| 41,859 |
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National Organisation for the Treatment of Abuse Ltd
Notes to the Financial Statements for the Year Ended 31 March 2025
6 Cash and cash equivalents
| Cash at bank | 2025 £ 114,511 |
2024 £ 129,470 |
|---|---|---|
7 Creditors: amounts falling due within one year
| 7 Creditors: amounts falling due within one year |
||
|---|---|---|
| Trade creditors Accruals |
2025 £ 532 1,746 2,278 |
2024 £ 50,353 1,680 |
| 52,033 |
8 Charity status
The charity is a company limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.
9 Fees payable to independent examiner
During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:
| Accounting Plus are analysed as follows: | ||
|---|---|---|
| Independent examination | 2025 £ 1,455 1,455 |
2024 £ 1,400 |
| 1,400 |
10 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
11 Related party transactions
There were no related party transactions in the year.
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