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# GROUP ANALYSIS NORTH 

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023 

Registered Charity No. 1093824 Company Registration No, 4034572 



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## GROUP ANALYSIS NORTH 

## INDEX 

## PAGE NUMBER 

## CONTENTS 

## 1-6 TRUSTEES AN NUAL REPORT 

## 7 INDEPENDENT EXAMINERS REPORT 

- 8 STATEMENT OF FINANCIAL ACTIVITIES 

9 BALANCE SHEET 

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## 10 . STATEMENT OF CASH FLOWS 

## 11-17 NOTES TO THE ACCOUNTS 

18 TRADITIONAL INCOME AND EXPENDITURE ACCOUNT (For Management Purposes Only) 



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## GROUP ANALYSIS NORTH 

## Report of the Trustees for the year ended 31° August 2023 

The Trustees present their annual Directors’ Report and financial statements of the charity for the year ended 31 August 2023 which are also prepared to meet the requirements for a Directors’ Report and Accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## Objectives and activities 

The purposes of the charity are 

- ° To develop the theory and practice of group analysis. 

- To develop and provide vocational training and education in group analysis among members of the medical, nursing and other related caring professions and educationalists. 

- e To support the provision of group analysis as widely as possible for the general public especially to those groups disadvantaged by hardship or other adverse conditions. 

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## The charity's main activities are: 

- ° In partnership with the IGA, provide and administer 3 courses in group analysis at Foundation, Diploma and Qualifying levels. 

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- ° Develop CPD activities for group analysts and other members of the public, including workshops, group supervision and skills-based training. 

- ° Support voluntary and community organisations including providing free/reduced cost places on the training courses in appropriate circumstances. 

- e Support individuals in securing funding to access the courses and also by providing bursaries and scholarships. 

The Trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims.and objectives, in planning future activities, and setting the policies for the year. 

## A review of our achievements and performance 

The Board of Trustees met six times during the year and the Management Group met monthly and notes of these business meetings were circulated to and discussed with the Board. 

During the academic year the new partnership agreement with the IGA was formally signed. 

A new online foundation course was created and advertised. As part of this work a collaborative partnership was formed with the Glasgow Foundation course enabling students to share large groups and some online seminars. A formal partnership with Bradford NHS Foundation Trust was also formed facilitating Trust staff members to access training in lieu of fees payable to a member of staff working on the course. 

During the academic year there were the following number of students on the courses: 

Foundation course — 12 

Diploma course — 4 

Qualifying Course — 22 

In addition, there were 4 people attending the training weekends for therapy only and there were 4 participants in the online work reflection group. 

The Groupwork skills short course ran online twice in the autumn and spring introducing the group analytic skills required for running groups for 14 people. Chrysi Kariotogfou worked alongside Mandy Wildman as the work reflection group facilitator, replacing Chris MacGregor. 



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## GROUP ANALYSIS NORTH 

Four half day, online Friday Seminars were held during the year: 

Friday 30th September 2022: 'The Case Study' - Brinley Yare 

Friday 4th November 2022: 'The World within the Group’; narrative explorations of the group as creative event 

~ Martin Weegmann 

Friday 3rd February 2023: ‘The Large Group' - Teresa von Sommaruga Howard Friday 17th March 2023: ‘Moving between online and in person group therapy - What happens to body and mind?’ - Sheila Ritchie 

The Annual Barbara Dick Memorial Lecture was attended online by 32 participants. The lecture was entitled Decolonizing Group Analysis: Extending the Reach and Relevance and it was presented by Dr. Surya Nayak 

Chris MacGregor replaced Mandy Wildman as the GAN EGATIN representative. 

GAN continued to support Shireen Gaur as she led the Higher Education Anti Racism Training (HEART project) at the University of Manchester. 

The “Leeds” Supervision group continued to meet and during the year it increased its membership to five including Isobel Conlon, the group supervisor. 

The ‘meeting room’ conducted by Mandy Wildman continued to meet fortnightly and the Board agreed that this small supportive group would continue to be free of charge to GAN members but would aim to close the group, which had run since the start of the pandemic, towards the end of the year. 

In June 2023, the Board received the very sad news that one of its founding members had died. Dr Claire Bacha’s contribution to GAN, its trainings and Group Analysis generally was shared in a large group held online on 25th June 2023. 

## Financial review 

Overall, the charity made a loss for the year of £5,323 compared to the surplus of £23,423 in the previous year, The total reserves now stand at £143,864. 

GAN provided financial support of £20,238.50 to students and voluntary organisations during the year: 1 full scholarship to a qualifying course student and 1 1-year scholarship to another qualifying course student. 1 fee assisted place to a Diploma course student. 

1 fee assisted place to a foundation course student. 

## Investment powers and policy 

The Trustees, having regard to the liquidity requirements of operating the charity, have kept available funds in a 90-day access savings account. During the year money was moved in and out of this account as required. The account gained £1,256 in interest. For the coming year, the Board agreed to move some of the money into higher interest accounts. 

## Reserves policy and going concern 

The balance held in unrestricted reserves at 31st August 2023 was £42,981 of which £42,520 are free reserves, after allowing for funds tied up in tangible fixed assets. The Trustees reviewed the Reserves Policy and agreed that there should be sufficient monies in the fund to cover the redundancy of the administrator, final accounts preparation and the equivalent of one year’s training for four Qualifying course students. 

The Charity's main source of income is student fees. The Trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease. 



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## GROUP ANALYSIS NORTH 

## Risk management 

The Board Assurance Framework, Risk Register is reviewed annually, when the board updates the actions to be taken to manage the various risks the organisation faces. Risks are scored and their likely impact weighted to give an overall risk rating. 

## Plans for Future Periods 

Currently the Board of Trustees is focused on: 

Embedding the online foundation course into its portfolio of training. 

Devising ways and mechanisms to reach out to the wider community including online forums with relevant sectors. 

Developing the work of the Board of Trustees, including recruiting new members and a treasurer. Working with the IGA and its other partners to ensure the high quality of the training provided by GAN is maintained. 

## Structure, governance and management 

Group Analysis North is a company limited by guarantee governed by its Memorandum and Articles of Association dated 7th July 2000. It is registered as a charity with the Charity Commission and is constituted under a trust deed dated 16th September 2002. 

## Appointment of Trustees 

As set out in the Articles of Association Trustees are elected annually by the members of the charitable company attending the Annual General meeting and serve for a period of 3 years. 

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All the directors of the company are also charity Trustees for the purposes of charity law. At every AGM one third of the Trustees retire from office but are eligible for re-appointment. The Organisation annually asks its members to consider becoming trustees, usually prior to the AGM. Officers are encouraged to shadow the out-going post holder for up to a year prior to their appointment. 

## Trustee induction and training 

Most Trustees are already familiar with the work of the charity because of longstanding connections with the Organisation. Additionally, new trustees are encouraged to attend all trustee meetings and other activities organised by the charity. New Trustees are provided with an induction pack, which contains: e Minutes from the previous year's Trustees’ meetings . Budget statements 

. Memorandum and Articles of Association . IGA/GAN Service level Agreement ° Training Administration Manager's Job Description . Relevant training course publicity material 

## Organisation 

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The organisation has a Board of Trustees made up of at least three trustees who meet six times per year and who are responsible for the strategic direction and policies of the Charity. 

A scheme of delegation is in place for the running of the training courses with the Courses Director being responsible to the Board of Trustees in partnership with the Institute of Group Analysis. 

In addition, the day-to-day management of the Charity is delegated to the Management Group which is made up of the Training Administration Manager, GAN’s Development Officer and the Courses Director. This group meets between Board meetings to manage ongoing operations, with the support of the Chair and Treasurer as required. Minutes of the Group’s meetings are shared with the Board of Trustees. 



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## GROUP ANALYSIS NORTH 

## Related parties and co-operation with other organisations 

Other than disclosed in the financial statements, none of the Trustees receive remuneration or other benefit from their work with the charity. Any connection between a Trustee or senior manager with any service providers must be disclosed to the full Board of Trustees in the same way as any other contractual relationship with a related party. Other than disclosed in note 2 to the accounts, in the current year no such related party transactions were reported. 

## Reference and administrative information 

Charity Name: Group Analysis North Charity Number: 1093824 | Company Registration Number: 4034572 

## Directors and trustees 

The directors of the charitable company (the charity) are its Trustees for the purpose of charity law. The Trustees and officers serving during the year and since the year end were as follows: 

## Key management personnel: Trustees and Directors 

Yvonne Harris Trustee Keith Hyde Trustee Rowena Newton Trustee Sean Taylor Deputy Chair Amanda Wildman Trustee Dan Anderson Chair of Trustees (resigned January 2024) Jane Fyffe Treasurer (resigned March 2023) Elaine Jennings Trustee (resigned November 2023) Anita Ghosh Trustee (appointed March 2023, resigned January 2024) Donna Ashton Trustee (appointed March 2023, resigned February 2024) Marianna Shapland Trustee (appointed March 2023) Baljit Kaur Trustee {appointed March 2023, resigned November 2023) Joanna Solomon Trustee {appointed March 2023, resigned November 2023) Bethan Marreiros Company Secretary 

## Senior Managers 

Bethan Marreiros Training Administration Manager Chris MacGregor Courses Director Amanda Wildman GAN Development Officer 

## Registered Office 

Newlands Estate 315 Chorley New Road Bolton Lancashire BL1 5BP 



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## GROUP ANALYSIS NORTH 

## Independent Examiners 

Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester M11 3TQ 

Bankers 

Co-operative Bank a PO Box101 Balloon Street Manchester M60 4EP 



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## GROUP ANALYSIS NORTH 

## Trustees’ responsibilities in relation to the financial statements 

The charity trustees (who are also the directors of Group Analysis North for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to: 

- e Select suitable accounting principles and then apply them consistently; e Observe the methods and principles in the applicable Charities SORP; e Make judgments and estimates that are reasonable and prudent; e State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; 

- ¢ Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will not continue in business. 

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The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. 

By order of the Board of Trustees 

foe ben Sean Taylor Deputy Chair . 

Date: 6" February 2024 

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## Independent examiner’s report to the trustees of GROUP ANALYSIS NORTH 

I report on the accounts of the company for the year ended 31 August 2023, which are set out on pages 8 to 17. 

## Respective responsibilities of trustees and examiner 

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants. 

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: 

- examine the accounts under section 145 of the 2011 Act ; 

- ¢ to follow the:procedures laid down in the general Directions given by the Charity Commission under section 145(b) of the 2011 Act; and 

- e to state whether particular matters have come to my attention. 

## Basis of independent examiner’s report 

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below, 

## Independent examiner’s statement 

In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that in any material respect the requirements 

- to keep accounting records in accordance with section 386 of the Companies Act 2006; and 

- « to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006, ; and 

- e with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or 

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

AM King FCCA | AM Kg Community Accountancy Service Ltd The Grange, Pilgrim Drive, Beswick, Manchester, M11 3TQ 

Date: 6'" February 2024 



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GROUP ANALYSIS NORTH 

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## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2023 

(Incorporating Income and Expenditure Account) 

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|||||||Total Funds|Tota! Funds|
|||||||Year Ended||
||||Unrestricted|Restricted||31 August|Year Ended 31|
||||Funds|Funds||2023|August 2022|
|||Further Details|£|£||£|£|
|Income from:||||||||
|Donations and legacies||(3)|649||-|649|§,000|
|Charitable Activities||(4)|238,493||.|238,493|228,654|
|OtherTrading Activities||(5)|-||:|-|-|
|Investment Income|||1,256||:|1,256|176|
|Other|||142||-|142|447|
|Total|‘||240,540||-|240,540|234,277|
|Expenditure on:||||||||
|CharitableActivities||(6)|245,304||-|245,304|210,038|
|Other||(8)|sso||-|559|816|
|Total|||245,863||-|245,863|210,854|
|Net income/(expenditure)|||{5,323)||-|(5,323)|23,423|
|Transfers between funds||(16)|-||-|-|.|
|Netmovement in funds|||(5,323)||-|(5,323)|23,423|
|Reconciliation of funds||||||||
|Totalfunds broughtforward||(16)|149,187||-|149,187|125,764|
|Totalfundscarriedforward||(16)|143,864||-|143,864|149,187|



The statement of financiat activities Includes all gains and losses recognised in the year. Ali income and expenditure derive from continuing activities. 

The notes on pages 11 to 17 form part of these accounts, 



GROUP ANALYSIS NORTH 

9 

## BALANCE SHEET AS AT 31 AUGUST 2023 


**----- Start of picture text -----**<br>
|||||||||
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|Company|Registration|Number:|04034572|
|Unrestricted|Restricted|2023|2022|
|Notes|£|£|E|£|
|Fixed|assets:|
|Tangible assets|(10)|461|-|461|923|
|Totai fixed|assets|461|-|461|923|
|CurrentStocks|assets:|;|q41)|-|-|+|-|
|Debtors|(12)|11,652|:|11,652|§,203|
|Cash|at Bank &|in Hand|189,412|-|189,412|170,845|
|Total|current assets|.|201,064|-|201,064|176,048|
|Liabilities:|
|Creditors: Amounts|falling due within one year|(13}|57,661|-|57,661|27,784|
|Net|current assets|or|llabilities|a443,403|-|143,403|148,264|
|Tota! assets|less current|liabilities|143,864|-|143,864|149,187|
|Creditors:|Amounts|falling|due|after more|than|one|(15)|
|year|
|Provisions|for|labilities|:|-|-|-|
|.|—|
|Total|net assets or|liabillties|Ee143,864|-|143,864|149,187|
|The|funds|of the|charity:|a|
|Restricted|income funds|(16)|-|-|-|-|
|Unrestricted|income funds|(16)|143,864|-|143,864|149,187|
|Total|charity funds|ne143,864|:|143,864|149,187|

**----- End of picture text -----**<br>


For the periad in question the company was entitled to the exemption conferred by section 477 of the Companies Act 2006, and that no notice has been deposited under section 476 in relation to its accounts for the financial year; and the directors acknowledge their responsibilities for: - complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. 

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime. 


**----- Start of picture text -----**<br>
Approved by the trysteg, ary 2924<br>eee __ «5 (i Keith Hyde Trustee<br>The notes on pages 11 to 17 form pant of these accounts.<br>**----- End of picture text -----**<br>




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## Statement of Cash Flows for the year ending 31 August 2023 

|||YearEnded|Year Ended|
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|||31 August|34 August|
|||2023|2022|
|‘||£|£|
|Reconcillation ofnet movement in funds to net cash flowfrom operating activities||||
|Net movement in funds||(5,323)|23,423|
|Add backdepreciation|.|462|463|
|Deduct investment income||(1,258)|(178)|
|Decrease/{increase) in stocks||-|-|
|Decrease/{increase) in debtors||(6,449)|10,127|
|increase/(decrease) in creditors||29,877|(7,374)|
|Net cash used In operating activities||17,311|26,523|
|Cash flows from investment activities:||||
|Interest||1,258|176|
|Purchase offixed assets||-|(1,385)|
|Netcash providedby investing activities|.|1,256|(1,209)|
|Increase/(decrease) in cashand cash equivalents during theyear||18,567|25,314|
|Cashand cash equivalents broughtforward||470,845|145,531|
|Cashandcashequivalentscarriedforward||189,412|170,845|



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## Notes tq the accounts for the year ended 319t August 2023 

## 1. Accounting pollcies 

(a) Basis of preparation and assessment of going concern The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charitles preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of treland (FRS 102} and the Financlal Reporting Standard applicable in the United Kingdom and Republic of treland (FRS 102) and the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. 

(b) Funds structure ° Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. There are no restricted funds. Unrestricted income funds comprise those funds which the trustees are free to use for any purpose In furtherance of the charitable objects. Unrestricted funds indude designated funds where the trustees, at their discretion, have created a fund for a specific purpose. 

Further details of each fund are disclosed in note 16. 

(c) Income recognition All income is recognised once the charity has entitlement to the Income, it Is probable that the income will be received and the amount of income receivable can be measured reliably. Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the Income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the contro! of the charity and it is probable that those conditions will be fulfilled in the reporting period. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this ls normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. 

## (d) Expenditure Recognition 

Liabllitles are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured teliably. 

All expenditure Is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (g} below. 

## (e) Irrecoverable VAT 

irrecoverable VAT is charged against the expenditure heading for which it was incurred. 

(f) Allocation of support and governance costs Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs. 

Governance costs and support costs relating*to charitable activities have been apportioned based on the type of expense. The allocation of support and governance costs is analysed in note 7. 

## (g) Costs of raising funds 

Costs of raising funds comprise workshops. 

## (h) Charitable Activities 

Casts of charitable activities include governance costs and an apportionment of support costs as shown in note 6. 

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## Notes to the accounts for the year ended 31st August 2023 

## {i) Tangible fixed assets and depreciation 

All assets costing more than £500 are capitallsed and valued at historical cost. Depreciation is charged on the following 

basis: 

|Computers||33.33% on cost|
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|Fixtures and Fittings||33.33% on cost|
|RefurbishmentofLeasedPremises|.|50%oncost|



## (j) Reatised gains and losses 

Alt gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities. 

## (k) Pensions 

The charity contributes to the private pension of the employee. Costs are included in the Income and Expenditure Account as they occur. 

The charity has no liability beyond making the contributions. 

## (I) Debtors 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## {m) Creditors and provisions 

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 trade discounts due. 

2. Related party transactions and trustees’ expenses and remuneration The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2022: Enil). Expenses paid to the trustees in'the year totalled £nil (2022: Enil. Remuneration for essential development services was paid in the year to 1 trustee (Amanda Wildman), and as stated in section 5.3 of the Memorandum and Articles of Association £11,992 (2022: £9,484 (1 trustee)). 

## 3. Donatlons and Legacles 

|3. Donatlons and Legacles||||||
|---|---|---|---|---|---|
||Unrestricted||Restricted|TotalFunds|Total Funds|
||||YearEnded|YearEnded|Year Ended|
||YearEnded 31||31 August|31 August|31 August|
||August|2023|2023|2023|2022|
||£||£|£|£|
|Donations||649<br>649|:<br>:|e490<br>649|5,000<br>5,000|
|Previous reporting period||||||
||Unrestricted||Restricted|Total Funds||
||||YearEnded|Year Ended||
||YearEnded31||31 August|31 August||
||August|2022|2022|2022||
||€||£|£||
|Donations||S,000<br>5,000|“<br>‘|§,000<br>5,000||



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## Notes to the accounts for the year ended 31st August 2023 

|4. Income from charitable activities|*|||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|TotalFunds|Total Funds|
||||YearEnded|YearEnded|‘Year Ended|
|||Year Ended 31|31 August|31 August|31 August|
|||August 2023|2023|2023|2022|
|||£|£|£|£|
|Student Fees||97,905|-|97,805|101,192|
|Photocopying Income||23|-|23|10|
|Catering Income||64|-|64|-|
|Events ProgrammeWorkshops||760|:|760|-|
|Heart Project||§,830|-|5,830|5,950|
|Course Recruitment Fee||4,860|-|4,860|4,729|
|GroupWork Skils Training|1|5,768|-|5,768|§,900|
|in House GroupworkTraining||2,100|-|2,100|-|
|Supervision Fees||5,040|-|5,040|4,236|
|Therapy Only||110,333|-|110,333|101,664|
|Work ReflectionGroup||3,348|-|3,348|2,430|
|Membership subscriptions||2,462|-|2,462|2.543|
|||238,493|-|238,493|228,654|
|Previous reporting period||||||
|||Unrestricted|Restricted|Total Funds||
||||YearEnded|YearEnded||
|||YearEnded31|31 August|31 August||
|||August 2022|2022|2022||
||‘|£|£|£||
|Student Fees||101,192|-|401,192||
|Photocopying Income||10|-|10||
|Heart Project||5,950|-|5,950||
|Course Recruitment Fae||4,729|:|4,729||
|GroupWork Skills Training||5,900|-|5,900||
|Supervision Fees||4,236|-|4,236||
|Therapy Only||101,664|-|101,664||
|Work Reflection Group||2,430|-|2,430||
|Membership subscriptions||2,543|:|2,543||
|||228,654|:|228,654||
|&. Incomefrom othertrading activities|*|||||
|||Unrestricted|Restricted|TotalFunds|Total Funds|
||||YearEnded|YearEnded|Year Ended|
|||YearEnded31|31 August|31 August|31 August|
|||August 2023|2023|2023|2022|
|||£|£|£|£|
|Trading Income||-|-|-|:|
|||oe||eee||
|Previous reporting period||||||
|||Unrestricted|Restricted|Total Funds||
||||YearEnded|Year Ended||
||,|YearEnded 31|=31 August|31 August||
|||August2022|2022|2022||
|||£|£|£||
|Trading Income||:|:|-||
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GROUP ANALYSIS NORTH 

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## Notes to the accounts for the year ended 31st August 2023 

|6.Expenditure|||||YearEnded|YearEnded|
|---|---|---|---|---|---|---|
||||||31 August|31 August|
||.|||Activities|2023|2022|
|||||£|£|£|
|Expenditure on charitable activities:<br>AdministratorsCPD||||100|400|-|
|Assessments<br>Bursaries<br>Covid-19 Bursaries||||700<br>20,238<br>-|700<br>20,238<br>-|900<br>5,959<br>3,788|
|Catering Supplies<br>Charitable Contributions<br>ClericalSupport<br>ComputerSupport<br>Courses Director Expenses<br>Courses DirectorFees|‘|||774<br>100<br>1,980<br>2.877<br>4,483<br>16,004|774<br>100<br>1,990<br>2,877<br>4,483<br>16,004|355<br>-<br>2,948<br>800<br>1,636<br>15,239|
|Depreciation<br>Development OfficerCosts<br>Dissertation<br>EGATIN Costs||||462<br>7,456<br>-<br>417|462<br>7.456<br>-<br>4i7|463<br>6,997<br>300<br>-|
|Employment Costs<br>EssayMarking Fees||||28,496<br>-|28,496<br>-|26,725<br>1,380|
|ExperientialGroup Expenses<br>Experiential Group Fees||||437<br>2,750|437<br>2,750|-<br>5,240|
|Foundation Course ConvenorFees||||-|-|3,624|
|Friday SeminarExpenses<br>GASi Membership Fees||||2,440<br>1,134|2,440<br>1,134|2,700<br>1,050|
|Govemanceand SupportCosts<br>Graduation<br>Groupwork Skills Expenses<br>Heart ProjectCosts|‘|||16,024<br>2,563<br>3,518<br>7,830|16,024<br>2.563<br>3,518<br>7,830|44,071<br>2,466<br>2,852<br>5,760|
|IGALevy||||6,262|6,252|5,151|
|In-HouseTraining||||1,602|1,802|-|
|Insurance<br>Library<br>MinorEquipment||||326<br>371<br>384|326<br>371<br>384|316<br>449<br>203|
|NLE Fees||||-|-|1,147|
|Office Rent/Weekend Room Rental||||17,000|17,000|17,000|
|Outside Seminar Leaders Expenses<br>Outside Seminar SpeakerFees<br>Photocopying<br>Post, Printing & Stationery||;||737<br>8,390<br>467<br>450|737<br>8,390<br>457<br>490|-<br>6,631<br>483<br>298|
|Software<br>Subscriptions<br>Supervision<br>SupervisionWorkshop Expenses<br>Supervisors’ Fees||||432<br>26<br>2,520<br>-<br>23,008|432<br>26<br>2,520<br>-<br>23,008|216<br>161<br>2,539<br>(800}<br>17,467|
|Supervisors’ Expenses<br>SupervisorsPeerSupport<br>SupportforCourses Director||||3,625<br>4,150<br>380|3,625<br>4,150<br>360|1,913<br>3,660<br>728|
|Support SeminarLeaders Expenses<br>SupportSeminarLeaders Fees||||46<br>336|46<br>336|-<br>970|
|Telephone<br>Therapy intake Interviews|||.|43<br>587|43<br>587|214<br>735|
|TrainingGroup Analyst Expenses<br>TrainingGroupAnalystFees<br>TrainingTeam Interviews||||10,408<br>34,005<br>150|10,408<br>34,005<br>150|7,038<br>29,300<br>400|
|Virus Expenditure||||-|-|3,163|
|WorkReflection Group Conductor||||§.315|5,315|5,465|
|Work Reflection Group Conductor Expenses||||3,175|3.175|-|
|Workshops<br>Zoom Online Contracts||||300<br>16|300<br>16|300<br>-|
|||||245,304|245,304|210,038|
|Other expenditure:|||||||
|General Expenses|||‘|559|559|816|
|||||sso|559|816|
|||||245,863|245,863|210,854|





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,: 

## Notes to the accounts for the year ended 31st August 2023 

## 6. Expenditure 

Expenditure on charitable activities: . Expenditure by fund: 

||Expenditure by fund:fund:||||||||
|---|---|---|---|---|---|---|---|---|
|||||||YearEnded<br>Year Ended|||
|||||||314 August|31|August|
|||||||2023||2022|
|||||||£||“£|
||Restricted<br>Unrestricted|||||-<br>245,863<br>245,863||-<br>210,854<br>210,854|
||7,Allocation ofgovernance and support costs||||||||
||Thebreakdownofsupport costsandhowthese were|||allocated betweengovernance|governance and other support costs isshown||||
||below:||||||||
|||General Support||Govemance|Total 2023|Basis ofapportlonment|||
||Accountancy Fees||:|900|900|full costs|||
||Catering Supplies||137|.|137|15% of total|costs||
||ClericalSuppor||351|-|351|15% oftotal|costs||
||Computer Support||508|-|508|15% oftotal|costs||
||Consultancy||700|-|700|full costs|||
||GeneralExpenses||99|-|99|1556oftotalcosts|costs||
||Insurance||58|-|58|15%oftotal|costs||
||Courses DirectorExpenses||791|-|791|15% of total|costs||
||Courses Director Fees||2,824|-|2,824|15% of total|costs||
||MinorEquipment<br>Library|68<br>‘65||-<br>:|68<br>65|15% of total <br>15%oftotal|costs<br> costs||
||Photocopying||81|-|81|15% oftotal|costs||
||Post, Printing & Stationery||86|-|86|15% of total|costs||
||Development Officer Costs||4.316|-|1.316|15% of total|cosis||
||Telephone||7|-|7|15% oftotalcosts|costs||
||Subscriptions||4|-|4|15% oftotalcosts|costs||
||Employment Costs||5,029|-|5,029|15% of total|costs||
||Office Rent||3,000|-|3,000|15% of total|costs||
||||15,124|$00|16,024||||
||Previous reporting period||,||||||
|||General Support||Governance|Total 2022|Basis ofapportlonment|||
||AccountancyFees|.|-|900|900|full costs|||
||Catering Supplies||63|-|63|15% of total|costs||
||Clerical Support||§20|:|520|15% of total|costs||
||ComputerSupport||144|-|141.|15% of total|cosis||
|-|General Expenses||144|-|144|15% of total|costs||
||Insurance||56|-|56|15% oftotalcosts|costs||
||Courses Director Expenses||289|-|289|15% of totalcosts|costs||
||Courses Director Fees||2.689|-|2,689|15% of total|costs||
||MinorEquipment||36|-|36|15% of total|costs||
||Library||79|-|78|15% oftotal|costs||
||Photocopying||85|-|65|15% oftotal|costs||
||Post, Printing & Stationery||52|-|52|15% of total|costs||
||Development Officer Costs|©|1,235|-|1,235|15% of total|costs||
||Telephone<br>Subscriptions||38<br>28|-<br>-|38<br>28|15%oftotal <br>15%oftotalcosts|costs<br>costs||
||Employment Costs||4,716|-|4.716|15% oftotalcosts|||
||Office Rent||3,000|-|3,000|15%oftotalcosts|||
||||13,171|$00|14,074||||




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## Notes to the accounts for the year ended 31st August 2023 

|8.Analysisofstaffcosts||YearEnded|YearEnded|
|---|---|---|---|
|||31 August|31 August|
||‘|2023|2022|
|||£|£|
|Wagesand Salaries||31,545|27,463|
|Redundancy||-|-|
|HolidayPayAccrualAdjustment||-|-|
|Social Security Costs<br>Pension Costs||-<br>1,980<br>33,525|-<br>1,980<br>29,443|
|CharitableActivities||28,496|24,727|
|SupportCosts|.|5,029<br>33,525|4,716<br>29,443|



A propartion of salary costs is charged to Clerical Support. 


**----- Start of picture text -----**<br>
8. Analysis of staff costs<br>The average number of employees during the year was 1 (previous year: 1).<br>The charity considers its key management personnel comprises the trustees and Training Administration Manager. The total<br>employment benefits, including employer pension contributions of the key management personnel were £33,525<br>(previous year: £34,373), No employee has benefits in excess of £60,000 (previous year: none).<br>9. Independent Examiner Fees YearEnded Year Ended<br>31 August 34 August<br>. 2023 2022<br>£ £<br>Independent examination fees $00 800<br>900 300<br>10. Tangible Fixed Assets<br>Refurbishment<br>of Leased Fixtures and<br>Premises Computers Fittings Total<br>Cost £ £<br>At 01.09.22 450 7,316 5,797 13,603<br>Additions - : - -<br>At31.08.23 . 490 7,316 5,797 13,603<br>Depreciation<br>At 01.09.22 490 6,393 5,797 12,680<br>Charge for Year - 462 : 462<br>At 31.08.23 490 6,855 5,797 13,142<br>NET BOOK VALUE<br>At 31.08.23 - 461 - 461<br>At 31.08.22 - 923 : 923<br>11. Stocks<br>The charity does not hald stocks of any items.<br>12, Analysis of debtors 2023 2022<br>£ fa<br>Debtors 10,966 4,217<br>Prepayments 686 986<br>11,652 5,203<br>Debtors and prepayments related to unrestricted funds both in 2023 and 2022,<br>**----- End of picture text -----**<br>




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Notes to the accounts for the year ended 31st August 2023 


**----- Start of picture text -----**<br>
13. Creditors: amounts falting due within one year<br>2023 2022<br>£ £<br>Creditors 3,240 4,604<br>Short-term compensated absences (holiday pay) - -<br>Other creditors and accruals 49,465 20,761<br>Deferred income 4,536 5,401<br>Taxation and social security costs 420 18<br>. 57,661 27,784<br>14. Deferred income<br>Deferred income comprised student fees paid in advance<br>Balance as at 1st September 2022 §,401<br>Amount released to income earned from charitable activities (5,401) ,<br>Amount deferred in year 4,536<br>Balance at 31si August 2023 4,536<br>15. Creditors: amounts falling due after more than one year 2023 2022<br>£ £<br>Provisions for liabilities . - -<br>16, Analysis of charitable funds<br>Analysis of movements in unrestricted funds<br>Balance at ist<br>September tncoming Resources Balance at 31<br>2022 Resources Expended Transfers August 2023<br>£ £ £ £ £<br>General Funds 48,304 240,540 (245,863) - 42,981<br>Designated Fund 100,883 - : - 400,883<br>149,187 240,540 (245,863) - 143,864<br>Previous reporting period:<br>Balance at 1st<br>September Incoming Resources Balance at 31<br>2021 Resources Expended Transfers August 2022<br>General Funds 24,881 234,277 (210.854) - 48,304<br>Designated Fund 100,883 : - : 100,883<br>125,764 234,277 (210,854) - 149,187<br>Name of unrestricted fund: Description, nature and purpose of the fund<br>General Funds The "tree reserves" after allowing for all designated funds<br>Designated Fund . For future redundancy and closure costs<br>17. Anatysis of net assets between funds<br>Unrestricted Designated Restricted<br>funds funds funds Total 2023<br>£ £ £ £<br>Tangible fixed assets 461 - - 461<br>Cash at bank and in hand 88,529 100,883 - 189,412<br>Other net current assets/(liabilities) (46,009) - - (46,009)<br>Creditors of more than one year - - - -<br>Total 42,981 400,883 - 143,864<br>Previous reporting perlod: . Unrestricted Designated Restricted<br>funds funds funds Total 2022<br>€ € £ £<br>Tangible fixed assets 923 - - 923<br>Cash at bank and in hand 69,962 100,883 - 170,845<br>Other net current assets/{liabilities) (22,581) - - (22,581)<br>Creditors of more than one year - - - -<br>Total 48,304 100,883 - 449,187<br>18, Financial Instruments<br>The charity only has financial assets anc liabilities of a kind that qualify as basic financial instruments. Basic financial<br>instruments are initially recognised on a transaction value and subsequently measured at their settlement value with tha<br>exception of bank loans which are subsequently measured at an amortised cost using the effective interest method.<br>**----- End of picture text -----**<br>




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## Income and Expenditure Account 

|||YearEndad|Year Ended|
|---|---|---|---|
|||Bist August|31stAugust|
|||2023|2022|
|||£|£|
|Income||||
|Heart Project||5,830|5,950|
|Oonations||64g|§,G00|
|GroupWork Skills Training||5,768|5,900|
|InvestmentIncoma<br>Work ReflectionGroup<br>Membershipsubscriptions<br>Other|°|1,266<br>3.348<br>2,462<br>442|176<br>2,430<br>2.543<br>447|
|Course Recruitment Fee||4,860|4,720|
|Student Fees||97,905|401,192|
|Photocopying Income||23|10|
|Catering Income||64|-|
|Events ProgrammeWorkshops||780|-|
|In HouseGroupwork Training||2,100|.|
|Supervision Feas||§,040|4,236|
|TherapyOnly||410,333|101,664|
|TotalIncome||240,540|234,277|
|Expenditure||||
|Accountancy Fees<br>Administrator'sCPD<br>Assessments<br>Bursaries|.|900<br>100<br>700<br>20,238|900<br>63<br>900<br>5,959|
|Covid-19 Bursaries||-|3,788|
|Catering Supplics||911|355|
|Charitable Contributions||100|.|
|Clerical Support||2,341|3,468|
|Computer Support||3,385|941|
|Consultancy||700|-|
|Courses Director Expanses||§,274|1,925|
|Courses Director Feas||18,828|17,928|
|Depreciation||462|463|
|Cevelopment Officer Costs||8,772|8,232|
|Olssertation<br>EGATIN Costs|‘|-<br>417|300<br>-|
|Employment Costs||33,525|31,441|
|Essay Marking Faas||-|1,380|
|Experiontial Group Expenses||437|-|
|Expariantial Group Faas||2,750|5,240|
|Foundation Course Convenor Fees||-|3,624|
|Friday Seminar Expenses||2,440|2,700|
|Gonaral Expenses||655|960|
|GASI Membership Fees||1,134|4,050|
|Graduation||2,563|2,466|
|Groupwork Skills Expenses||3,518|2,852|
|Heart Project Costs||7,830|5,760|
|IGA Levy||6,252|5,151|
|In-HouseTraining<br>(nsurance<br>Library|.|1,602<br>384<br>438|-<br>372<br>$28|
|Minor Equipment||452|239|
|NLE Faes||-|1,147|
|Office Rent||20,000|20,000|
|Outside Seminar Leaders Expenses||737|.|
|Outsida Saminar Speaker Fees||8,390|6,631|
|Photocopying||538|568|
|Post, Printing& Stationary||576|350|
|Software<br>Subscriptions||432<br>30|218<br>189|
|Supervision||2,520|2,639|
|Supervision Workshop Expenses||-|(800)|
|Supervisors’ Fees||23,008|17,487|
|Supervisors’ Expanses|‘|3,625|1,913|
|SupervisorsPeerSupport||4,150|3,600|
|Support forCourses Director||360|728|
|Support SaminarLeadarsExpensas||46|.|
|Support SeminarLeaders Fees||336|970|
|Telephone||50|252|
|Therapy Intake Interviews||587|735|
|TrainingGroupAnalyst Expenses||10,408|7,036|
|TrainingGroupAnalyst Fees||34,005|29,300|
|Training Team Interviews<br>VirusExpenditure||750<br>:|100<br>3,163|
|Work ReflectionGroupConductor||§,315|5,485|
|WorkReflectionGroup Conductor Expenses<br>Workshops||3,175<br>300|:<br>300|
|Zoom Online Contracts|.|16|:|
|TotalExpenditure||245,863|210,854|
|Surplus/(deftcitforyear)||{§,323)|23,423|



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