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← Group Analysis North

2025-08-31-accounts

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GROUP ANALYSIS NORTH

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

Registered Charity No. 1093824 Company Registration No. 4034572

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INDEX

PAGE NUMBER CONTENTS

1-6 TRUSTEES ANNUAL REPORT 7 INDEPENDENT EXAMINERS REPORT 8 STATEMENT OF FINANCIAL ACTIVITIES

9 BALANCE SHEET

10 STATEMENT OF CASH FLOWS

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11-17 NOTES TO THE ACCOUNTS

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

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Report of the Trustees for the year ended 31% August 2025

The Trustees present their annual Directors’ Report and financial statements of the charity for the year ended 315 August 2025 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

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The purposes of the charity are:

: 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. In addition, a public benefit test will be undertaken during 2026.

Areview of our achievements and performance | The board of trustees met six times online during the year and the Management Group met monthly and notes of these operational meetings were circulated to and discussed with the Board. The board of trustees | also met face to face at an away day in November 2024. The outcome of this meeting was to appoint an HR consultant to review GAN’s management and operational structures, staff contracts and contractual | agreements for self-employed training staff. : In September 2024 a new lease was signed with Newlands Estate and the board was assured that the remedial building issues would be improved. In January 2025, the board became aware that Newlands Estate had been put on the market, and it took advice regarding the legality of its lease. The advice received from the solicitors : indicated that the lease had not been drawn up following correct procedures which would leave GAN potentially in a good position to negotiate a new lease or leave altogether. Communication between the tandlords was not ideal and GAN was once again left considering other options for the courses’ venue going | forward, | Since GAN expanded its training portfolio to include the groupwork skills course, the online foundation course : and in-house training courses, administration provision had not been increased. To meet the shortfall in | support, part-time ad hoc clerical support was bought in however this was seen as a temporary measure and | not a long-term solution. The board concluded that an additional part-time administrator was required and | following the advice of the HR consultant a monthly contract with HR company “Croner” was entered in to ensuring that GAN complied with statutory employment law, policies and procedures. | As part of the overall review of GAN’s infrastructure, the HR consultant advised that the operational and | assurance structure of the organisation should also be revisited. This process started in June 2025 and has led | to the current administrator’s job being split into the role of Operations and Finance Manager and a separate

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: The Annual Barbara Dick Memorial Lecture was attended online by 26 participants in June 2025. The lecture : was entitled “The Truth about Suicide and Homicide and the Impact on those Bereaved (including Clinicians) : and was presented by Dr Rachel Ribbons.

: Mandy Wildman, GAN’s Development Officer, facilitated in-house training for 25 people at Cambridge : University Counselling Service and 57 at Merseycare Foundation Trust. The training was was for both 1 and 2 day : sessions. : Groupwork Skills course : The online 8-week course ran twice in the year — offering seminars and work reflection for a total of 17 : participants. The courses attracted people from Iran, Greece, India as well as the UK. OPD services/partnership : This year, representatives from the training team have explored both the concept of partnership via

: GROUP ANALYSIS NORTH training administrator which will be advertised for shortly. In addition, it has been agreed to advertise for a diploma course convenor who will become part of an ‘operations group’ which will report to the board in relation to the courses and their development. This linear management should offer better support to those : working on and managing the courses. It will also mean that the board will have the capacity to consider its charitable aims in a broader sense rather than just having oversight of the training it administers. During the academic year there were the following numbers of students on the IGA courses: In person foundation course — 12 | Online foundation course — 10 : Diploma course — 8 Qualifying course - 21 In addition, 4 people attended the training weekends for therapy only, 4 people attended the online work : reflection group and 1 person opted for a second year in a foundation course experiential group. : Five half day, online Friday Seminars were held during the year on the following topics: e Martin Weegmann: Questions of substance: dangerous desire and addiction. e Marci Lopez Levy: Rewilding the the group analytic matrix: conversations about climate justice. justice. : e Jacinta Kent: The use of multi-dimensional multi-dimensional attunement when when working therapeutically with women therapeutically with women with women women of : colour.

In addition, 4 people attended the training weekends for therapy only, 4 people attended the online work reflection group and 1 person opted for a second year in a foundation course experiential group.

An online launch for Claire Bacha’s book “Group Dimension” was held in January 2025 and was attended by members of GAN, students, graduates, IGA members and members of Claire’s family.

GAN continued to be represented at EGATIN by Chris MacGregor, Courses Director,

The “Leeds” Supervision group continued to meet.

In-house training

Mandy Wildman, GAN’s Development Officer, facilitated in-house training for 25 people at Cambridge University Counselling Service and 57 at Merseycare Foundation Trust. The training was was for both 1 and 2 day sessions.

This year, representatives from the training team have explored both the concept of partnership via discussions and the practice of partnership by liaising further with several organisations. Although this is in the early stages, it promises to be mutually beneficial to all involved financially and in terms of governance.

Neurodiversity

The training community continues to hold awareness of neurodiversity and the needs of students and staff in relation to it. A resource document about neurodiversity has been developed this year and it will be shared across the GAN training and with another group-analytic training.

| Curriculum review and new sexuality module : The Academic and Development Co-ordinator, Susanne Vosmer carried out a review of the taught component of the IGA training — at diploma and qualifying levels. As a result, more recent literature and contemporary j

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themes are now included within the modules taught. In addition, and in response to the changing social and psychological milieu with regard to sexuality, a new training module will be incorporated into the qualifying course curriculum from the next academic year. It is titled Sexuality and Group Analysis.

Placement directory, support and liaison

The courses director started work compiling a directory of organisations and services which would be available to offer placements for students running training groups, undertaking psychiatric experience and working with individual patients. tn addition, work was undertaken to develop better liaison between existing placements and the training courses starting with brief meetings between course supervisors and placement supervisors. This work work is on-going.

: This work work is on-going. Financial review Overall, the charity made a surplus for the year of £16,902 compared to £45,124 in the previous year. The total reserves now stand at £205,890. The organisation received a gift aid donation and held a book sale both were in addition to the usual income from membership and training fees. GAN provided financial support of £17,862 to students during the year: 1 full scholarship to a qualifying course student. : 4 bursaries to qualifying course students. : 1 bursary to a foundation course student. 1 fee assisted place to a foundation course student and a place in the work reflection group. | 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 £3,922 in interest. : Reserves policy and going concern The balance held in unrestricted reserves at 31st August 2025 was £105,007 of which £103,973 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.

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.

: : : | GROUP ANALYSIS NORTH :. eAppointing weekend and administrative support. : ® Continuing to further develop the relationship with the IGA | others on a monthly basis. : e Returning to face-to-face meetings for the AGM the AGM AGM and Annual e Developing better communication between the board, meetings and and trustees’ attendance at Graduation Graduation each year. : Structure, governance and management : Group Analysis North is a company limited by guarantee

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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. 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 of the board are encouraged to shadow the out-going post holder for up to a year prior to their appointment.

Trustee induction and training

Organisation

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

Following the management and assurance review in 2025, the day-to-day operation of the charity is delegated : to the operations group which is made up of the Operations and Finance Manager, the convenors of the IGA courses and other officers as necessary. This group meets between board meetings to implement ongoing operations. The Operations and Finance Manager provides liaison between the operations group and the : Board of Trustees, : Related parties and co-operation with other organisations | Other than disclosed in the financial statements, none of the 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 Trustees in the same way same way as any other contractual relationship with a related party. Other than than disclosed in note 2 to the accounts, in the current year no such related party transactions were reported. E : Reference and administrative information Charity Name: Group Analysis North Charity Number: 1093824 Company Registration Number: 4034572 :

Other than disclosed in the financial statements, none of the 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 Trustees in the same way same way as any other contractual relationship with a related party. Other than than disclosed in note 2 to the accounts, in the current year no such related party transactions were reported.

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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

Jackie Stacey Trustee Fiona Parker Trustee and Chair Yvonne Harris Trustee Rowena Newton Trustee Sean Taylor Trustee and Deputy Chair Amanda Wildman Trustee lan Overton Trustee (appointed March 2025, resigned December 2025) Emma Clueley Co-opted December 2025 Senior Managers Bethan Marreiros Operations and Finance Manager Chris MacGregor Courses Director Richard Curtis Foundation Courses Convenor Susanne Vosmer Academic and Development Co-ordinator Amanda Wildman GAN Development Officer

Registered Office Newlands Estate 315 Chorley New Road Bolton BL1 5BP

Independent Examiners Hilton Jones t/a Community Accountancy Service Hollinwood Business Centre Albert Street Oldham OL8 3QL

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Bankers

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

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

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Fiona Parker Chair

Date: 3" March 2026

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| | 7 : 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 2025, 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 | allfromthe youevidence as trusteesthat concerning would be required any suchin matters.an audit Theand procedures undertakenconsequently no opinion dois not providegiven 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

as James Hilton Jones FCCA Hilton Jones t/a Community Accountancy Service, Hollinwood Business Centre, Albert Street, Oldham OL8 3QL

Date: 3 March 2026

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STATEMENT OF FINANCIALIncorporating ACTIVITIESIncome and FORExpenditure THE YEAR ENDEDAccount 31 AUGUST 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |Total|Funds|Total|Funds| |Year Ended| |Unrestricted|Restricted|31|August|Year|Ended|31| |Funds|Funds|2025|August|2024| |Further|Detalls|£|£|£|£| |Income|from:| |Donations|and|legacies|{3)|130|-|130|217| |Charitable|Activities|{4)|306,712|-|306,712|310,397| |Other Trading|Activities|{5)|-|-|-|-| |Investment|income|3,922|-|3,922|3,657| |Other|-|-|330| |Total|310,764|-|310,764|374,601| |Expenditure|on:| |Charitable|Activities|{6)|293,170|-|293,170|268,466| |Other|6)|692|:|692|1,011| |Total|293,862|-|293,862|269,477| |Net|income/(expenditure)|16,902|-|16,902|45,124| |Transfers|between|funds|(16)|-|-|-|-| |Net|movement|in|funds|16,902|-|16,902|45,124| |Reconciliation|of funds| |Total|funds|brought|forward|(16)|188,988|-|188,988|143,864| |Total funds carried forward|(16)|205,890|-|205,890|188,988|

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The statement of financial activities includes afl gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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

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BALANCE SHEET AS AT 31 AUGUST 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Company|Registration|Number:|04034572| |.|Unrestricted|Restricted|2025|2024| |Notes|£|£|£|£| |Fixed|assets:| |Tangible|assets|(10)|1,034|-|1,034|692| |Total|fixed|assets|1,034|-|1,034|692| |Current|assets:| |Stocks|(11)|-|-|-|-| |Debtors|(42)|47,507|.|17,507|16,770| |Cash|at|Bank &|in Hand|221,794|:|221,794|213,644| |Total|current assets|239,301|~|239,301|230,414| |Liabilities:| |Creditors:|Amounts|falling|due within|one year|{13)|34,445|-|34,445|42,118| |Net current assets|or|liabilities|204,856|-|204,856|188,296| |Total|assets|less|current|liabilities|205,890|-|205,890|188,988| |Creditors:|Amounts|falling|due|after|more|than|one|{15)| |year| |Provisions|for|liabilities|-|-|-|-| |Total|net assets|or|liabilities|205,890|-|205,890|188,988| |The funds|of the|charity:| |Restricted|income funds|(16)|-|-|-|-| |Unrestricted|income|funds|(16)|205,890|-|205,890|488,988| |Total charity funds charity funds funds|205,890|=|205,890|188,988|

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: Total charity funds charity funds funds 205,890 : For the period 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.

Approved by the trustees on 3rd March 2026

ee ~=—s Sean Taylor Deputy Chair

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The notes on pages 14 to 17 form part of these accounts.

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Statement of Cash Flows for the year ending 31 August 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |YearEnded|Year Ended| |31 August|314 August| |2025|2024| |£|£| |Reconciliation of net movement|in funds|to|net cash|flow from operating activities| |Net movement|in funds|16,902|45,124| |Add|back|depreciation|690|807| |Deduct investment|income|(3,922)|(3,657)| |Decrease/(increase)|in|stocks|-|-| |Decrease/(increase)|in debtors|(737)|(5,118)| |Increase/(decrease)|in|creditors|(7,673)|(15,543)| |Net|cash|used|in operating|activities|5,260|21,613| |Cash|flows|from|Investment|activities:| |Interest|3,922|3,657| |Purchase|of fixed|assets|(1,932)|(1,038)| |Net cash|provided by investing|activities|2,890|2,619| |Increase/(decrease)|in|cash|and|cash|equivalents|during|the year|8,150|24,232| |Cash and cash equivalents|brought forward|213,644|189,412| |Cash and cash equivalents|carried forward|221,794|213,644|

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j : | | 4 1. Accounting policies : {a) Basis of preparation Basis of preparation of preparation preparation and assessment of going concern

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7 Irrecoverable VAT VAT is charged charged against the expenditure the expenditure heading for which which it was incurred, was incurred, 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. | TheGovernanceallocation costsof support and support and governance costs relating costs to charitableis analysedactivitiesin note have7. been apportioned based on the type of expense. | (g} Costs of raising funds ; Costs of raising funds comprise workshops.

Notes to the accounts for the year ended 31st August 2025

{a) Basis of preparation Basis of preparation of preparation 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 Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of ireland {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 include 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 fulfiiment of those conditions is wholly within the control 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 is normally upon notification of the interest paid or payabie by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

{d} Expenditure Recognition Liabilities 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 reliably. 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 nate {g} below.

(e) frrecoverable VAT Irrecoverable VAT VAT is charged charged against the expenditure the expenditure heading for which which it was incurred, was incurred, incurred,

(h) Charitable Activities

Costs 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 2025

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(i) Tangible fixed assets and depreciation All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis: Computers 33.33% on cost Fixtures and Fittings 33.33% on cost Refurbishment of Leased Premises 50% on cost {j) Realised gains and losses All 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 vaiue. 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. (Il} 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.

  1. 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 (2024: £nil). Expenses paid to the trustees in the year totalled £nil (2024: nil). Five trustees received free membership fees (amounting to £325 in total (2024: Enil)} and one trustee had a free place at the annual lecture (amounting to £30 (2024: £nil)). 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 £9,216 (2024: £15,479 {1 trustee}).
3. Donations and Legacies
Unrestricted Restricted Total Funds Total Funds
YearEnded YearEnded Year Ended
YearEnded 31 31 August 31 August 31 August
August2025 2025 2025 2025 2024
£ £ £ £
Donations 130
130		 -
:		 130
4130		 217
217
Previous reporting period
Unrestricted Restricted
YearEnded		 Total Funds
Year Ended
YearEnded 31 931 August 31 August
August 2024 2024 2024
£ £ £
Donations 217 - 217
217 - 217

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| : Notes to the accounts for the year ended 31st August 2025

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  1. income from charitable activities

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4. income from charitable activities
Unrestricted Restricted TotafFunds Total Funds
YearEnded YearEnded YearEnded
YearEnded 31
August 2025		 34August
2025		 31August
2025		 31August
2024
£ £ £ £
Student Fees 147,039 : 147,039 148,462
Photocopying Income 49 - 49 29
Catering Income 30 - 30 135
Events ProgrammeWorkshops 560 - 560 690
FridaySeminar Income : - - 75
Heart Project - : - 2,295
Course Recruitment Fee 6,468 - 6,468 6,450
GroupWork Skills Training 6,984 - 6,984 5,718
In House Groupwork Training 7,200 - 7,200 17,297
Supervision Fees 4,968 - 4,968 6,006
Therapy Intake Interview - - - 675
Therapy Only 127,849 - 127,849 120,412
Work Reflection Group 3,770 ~ 3,770 50
Membership subscriptions 1,795 : 1,795 2,103
306,712 - 306,712 310,397
Previous reporting period
Unrestricted Restricted
YearEnded		 Total Funds
Year Ended
YearEnded 31
August2024		 31 August
2024		 31 August
2024
Student Fees 148,462 - 148,462
Photocopying Income 29 - 29
Catering Income 135 - 135
EventsProgrammeWorkshops 690 - 690
FridaySeminarincome 75 - 75
Heart Project 2,295 - 2,295
Course Recruitment Fee 6,450 - 6,450
GroupWork Skilis Training 5,718 - 5,718
In HouseGroupwork Training 17,297 - 17,297
Supervision Fees 6,006 - 6,006
Therapy Intake Interview 675 - 875
TherapyOnly 120,412 - 120,412
Work Reflection Group 50 - 50
Membership subscriptions 2,103 - 2,103
310,397 - 310,397
5. Incomefrom other trading activities
Unrestricted Restricted TotaliFunds Total Funds
YearEnded YearEnded Year Ended
YearEnded 31 31 August 31August 31 August
August2025 2025 2025 2025 2024
£ £ £ £
Trading Income - : : :
Previous reporting period
Unrestricted Restricted
YearEnded		 Total Funds
Year Ended
YearEnded 31 34 August 31 August
August2024 2024 2024 2024
£ £ £
TradingIncome « - -
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Notes to the accounts for the year ended 31st August 2025

6,Expenditure YearEnded YearEnded
Activities 34 August
2025		 31 August
2024
£ £ £
Expenditureon charitable activities:
Academic Development Co-ordinator 5,000 5,000 1,250
Assessments
Bursaries		 -
47,862		 -
17,862		 $00
13,435
Catering Supplies 749 749 921
ClericalSupport 3,528 3,528 2,790
ComputerSupport 2,735 2,735 2,674
Courses DirectorExpenses 5,390 §,390 6,355
Courses DirectorFees
Depreciation		 16,036
890		 16,036
690		 18,107
807
Development Officer Costs 7,834 7,834 7,834
EmploymentCosts 34,328 31,328 29,965
ExperientialGroupExpenses 4,098 1,098 792
Experiential GroupFees 9,150 9,150 8,665
Foundation CourseConvenorExpenses 126 426 7
FoundationCourse ConvenorFees
FridaySeminarExpenses		 5,187
3,770		 5,187
3,770		 1,250
2,795
GASi Membership Fees 2,184 2,184 2,562
Governanceand Support Costs
Graduation		 20,469
2,694		 20,469
2,694		 48,783
3,821
Groupwork Skills Expenses 4,000 4,000 4,035
Heart ProjectCosts - - 135
IGALevy 9,073 9,073 9,929
In-House Training 2,482 2,482 4,815
Insurance 611 611 413
Large Group 800 800 680
Library
Minor Equipment		 666
617		 666
817		 269
292
Office Rent‘Weekend Room Rental 23,375 23,375 17,000
Outside Seminar Leaders Expenses 941 941 1,361
Outside Seminar Speaker Fees 41,770 41,770 11,773
Photocopying 457 457 498
Post, Printing & Stationery 858 858 1,000
Software
Supervision		 623
3,254		 623
3,254		 §23
2,978
Supervisors' Fees 26,944 26,944 25,712
Supervisors' Expenses 3,000 3,060 2,746
Supervisors Peer Support 4,950 4,950 4,350
Staff Lunchses 299 299 -
SupportSeminar Leaders Expenses 405 405 499
SupportSeminar Leaders Fees 4,200 4,200 1,440
Telephone 54 54 $4
Therapy Intake Interviews 4,350 4,350 750
Training Group Analyst Expenses 14,148 11,148 40,801
TrainingGroup Analyst Fees 37,580 37,580 36,100
Training Team Interviews 50 50 650
Weekend Assistant 635 635 1,637
Work Reflection Group Conductor 8,613 8,613 2,830
Work Reflection Group Conductor Expenses 880 880 655
Workshops
Zoom Ontine Contracts		 400
308
293,470		 400
308
293,170		 500
3341
268,466
Otherexpenditure:
Genera! Expenses 692 692 4,011
692 692 1,014
293,862 293,862 269,477

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|||||||||| |---|---|---|---|---|---|---|---| ||
|||Notestothe accountsfortheyearended||ended3istAugust 2025|||| |:|6.Expenditure||||||| |||Expenditureoncharitableactivities:||||||| ||Expenditurebyfund:||||YearEnded
YearEnded||| ||||||31 August|31|August| ||||||2025||2024| |:
:|Restricted
Unrestricted||||-
293,862
293,862||-
269,477
269,477| ||7, Allocation ofgovernance andsupport costs||||||| ||The breakdown ofsupport costs andhowthesewere||allocated between|governance and othersupport costs isshown|||| |:|below:||||||| |||General Support|Governance|Total 2025|Basis ofapportionment||| |;|Accountancy Fees|-|958|958|full costs||| ||Catering Supplies|132|-|132|15% oftotal|costs|| ||Clerical Support|623|”|623|15% oftotal|costs|| ||Computer Support|483|-|483|15% of total|costs|| |:|Consultancy|2,588|-|2,588|fullcosts||| ||General Expenses|122|-|122|15% oftotal|costs|| |:|insurance|108|-|108|15% oftotal|costs|| ||Courses Director Expenses|951|-|851|15% oftotal|costs|| ||Courses Director Fees|2,830|-|2,830|15% oftotal|costs|| ||Minor Equipment
Library
Photocopying|109
117
81|-
-
-|109
117
81|15% oftotalcosts
15%oftotalcosts
15% oftotalcosts|costs
costs
costs|| |:|Post, Printing& Stationery|151|-.|151|15% oftotalcosts|costs|| |:|Development OfficerCosts|1,382|-|1,382|15% oftotal|costs|| |:|Telephone|g|-|9|15% oftotal|costs|| |||Trustees Expenses|-|171|471|fullcosts||| |:|EmploymentCosts|5,529|-|5,529|15% oftotal|costs|| |:|OfficeRent|4,125|-|4,125|15% oftotal|costs|| |:||19,340|4,429|20,469|||| |:|Pravious reporting period||||||| |!||GeneralSupport|Governance|Total 2024|~=—Basis ofapportionment||| |:|Accountancy Fees|-|960|960|full costs||| |:|Catering Supplies|162|-|462|15% oftotal|costs|| |2|Clerical Support|492|-|492|15% offotal|costs|| |:
:|ComputerSupport
Consultancy|472
2,089|-
-|472
2,089|15% oftotal
15%oftotalcosts|costs
costs|| |:|General Expenses|178|-|178|15%oftotal|costs|| |:|insurance|73|-|73|15% oftotal|costs|| |:|Courses DirectorExpenses|4,121|-|1,121|15% oftotal|costs|| |:|Courses Director Fees|3,195|-|3,195|15% oftotal|costs|| ||Minor Equipment|54|-|51|15% oftotal|costs|| ||
:
||Library
Photocopying
Post, Printing & Stationery|47
88
476|-
-
-|47
88
176|15% oftotalcosts
15% oftotalcosts
15% oftotalcosts|costs
costs
costs|| |;|Development OfficerCosts|1,382|>|1,382|15% oftotal|costs|| |:|Telephone|9|-|9|15% oftotal|costs|| |;|EmploymentCosts|5,288|-|5,288|15% oftotal|costs|| |:|Office Rent|3,000|-|3,000|15% oftotal|costs|| |:||17,823|960|18,783|||| |i|||||||| |!|||||||| |a||||||||

governance and other support costs is shown

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|a EEE36,85736,857 35,253 : A proportion of salary costs proportion of salary costs of salary costs salary costs costs is charged charged to Clerical Support. : 8. Analysis of staff costs ; The average number of employees during the year was 1 (previous year: 1). | The charity considers its key management personne! comprises the trustees and Training Administration Manager. The total | employment benefits, including employer pension contributions of the key management personne! were £38,179 (previous year: £36,879), No employee has benefits in excess of £60,000 (previous year: none).

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Notes to the accounts for the year ended 31st August 2025

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|||||| |---|---|---|---|---| |8. Analysis of staff costs|YearEnded|Year Ended| |34|August|34|August| |2025|2024| |£|£| |Wages|and|Salaries|34,877|33,273| |Redundancy|-|-| |Holiday|Pay Accrual|Adjustment|-|-| |Social|Security|Costs|-|-| |Pension|Costs|1,980|1,980| |36,857|35,253| |Charitable|Activities|31,328|32,253| |Support|Costs|5,529|3,000| |EEE36,85736,857|35,253| |A proportion of salary costs proportion of salary costs of salary costs salary costs costs|is charged charged|to|Clerical|Support.|

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |9. Independent Examiner Fees|YearEnded|Year Ended| |31|August|31|August| |2025|2024| |independent|examination|fees|958|960| |958|S60| |40. Tangible|Fixed Assets|Refurbishment| |of Leased|Fixtures and| |Premises|Computers|Fittings|Total| |Cost|£|£| |At 01.08.24|430|8,354|5,797|14,641| |At|31.08.25|490|8,354|6,829|15,673| |Additions|-|-|1,032|1,032| |Depreciation| |At|01,098.24|490|7,662|5,797|13,949| |Charge for Year|-|346|344|690| |At 31.08.25|490|8,008|6,141|14,639| |NET|BOOK|VALUE| |At|31.08.25|.|346|688|1,034| |At 31.08.24|-|692|-|692| |11. Stocks| |The|charity|does|not|hold|stocks|of any|items.| |12. Analysis|of debtors| |2025|2024| |Debtors|15,669|15,174| |Prepayments|1,838|1,596| |17,507|16,770| |Debtors and|prepayments|related|to|unrestricted|funds|both|in|2025|and|2024.|

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Notes to the accounts for the year ended 34st August 2025

  1. Creditors: amounts falling due within one year

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2025 2024
Creditors 4,555 6,097
Short-term compensated absences (holiday pay) - -
Other creditors and accruais 32,890 31,278
Deferred income - 4,743
Taxation and social security costs - -
34,445 42,118
14. Deferred income
Deferred income comprised student fees paid in advance
: Balance as at 1st September 2024 4,743
: Amount refeased to income earned from charitable activities (4,743)
; Amount deferred in year -
: Balance at 34st August 2025 -
415. Creditors: amounts falling due after more than one year
::: 2025 2024
£ £
::: Provisions for tiabilities - -
i 16. Analysis of charitable funds
: Analysis of movements in unrestricted funds
| Balance at 1st
: September Incoming Resources Balance at 341
i : 2024 Resources Expended Transfers August 2025
:
General Funds 88,105 310,764 (293,862) - 405,007
Designated Fund 100,883 - - - 100,883
188,988 310,764 (293,862) - 205,890
Previous reporting period:
Balance at ist
September Incoming Resources Balance at 31
2023 Resources Expended Transfers August 2024
General Funds 42,984 314,601 (269,477) - 88,105
Designated Fund 100,883 - - - 400,883
143,864 314,601 (269,477) « 188,988
Name of unrestricted fund: Description, nature and purpose of the fund
General Funds The “free reserves" after allowing for ali designated funds
Designated Fund For future redundancy and closure costs
17, Analysis of net assets between funds
i Unrestricted Designated Restricted
funds funds funds Total 2025
£ £ £ £
: Tangible fixed assets 4,034 - - 4,034
Cash at bank and in hand 120,911 100,883 - 224,794
Other net current assets/(liabilities) (16,938) - - (16,938)
Creditors of more than one year - - - -
# Total 405,007 100,883 - 205,890
4 Previous reporting period:
a Unrestricted Designated Restricted
: funds funds funds Total 2024
:
:Tangible fixed assets 692 - - 692
i Cash at bank and in hand 112,764 100,883 - 213,644
: Other net current assets/(liabilities) (25,348) - - (25,348)
i Creditors of more than one year - - 5 -
: Total 88,105 100,883 - 188,988
:: The48. Financialcharity onlyInstruments has financial assets and liabilities of a kind that qualify as basic financial instruments, Basic financial
: instruments are initially recognised on a transaction value and subsequently measured at their settlement value with the
: exception of bank loans which are subsequently measured at an amortised cost using the effective interest method.
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income and Expenditure Account

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||||||| |---|---|---|---|---|---| |Year|Ended|Year|Ended| |i|31 August|31 August| |E|2025|2024| |i££| |iIncome| |i|Heart|Project|-|2,295|:| |||Donations|430|217|:| |i|GroupWork Skills Training|6,984|5,718|:| |i|Investment Income|3,922|3,657|:| |Work Reflection Group|3,770|50|:| |:|OtherMembership subscriptions|1,795-|2,103330|::| |Course Recruitment Fee|6,468|6,450|:| |Student|Fees|147,039|148,462|:| |:|Photocopying|Income|49|29| |5|Catering|Income|30|135|i| |Events Programme|Workshops|560|690| |:|Friday Seminar Income|-|75|:| |||In|House Groupwork Training|7,200|17,297| |Supervision|Fees|4,968|6,006|:| |:|Therapy|intake|Interview|-|675| |Therapy Only|127,849|120,412| |Total|Income|340,764|314,604| |i|Expenditure| |:|Accountancy Fees|958|960| |/|Academic Development Co-ordinator|§,000|1,250| |i|Assessments|-|900| |:|Bursaries|17,862|13,435| |7|Catering Supplies|881|4,083| |:|Clerical Support|4,181|3,282| |:|Computer Support|3,218|3,146| |:|Consultancy|2,588|2,089| |7|Courses|Director Expenses|6,344|7,476| |:|Courses Director Fees|18,866|21,302| |L|Depreciation|690|807| |S|Development|Officer Costs|9,216|9,216| |f|Employment Costs|36,857|35,253| |f|Experiential|Group Expenses|1,098|792| |:|Experiential|Group|Fees|9,150|8,665| |Foundation Course Convenor|Expenses|126|7| |Foundation|Course|Convenor|Fees|5,187|1,250| |:|Friday Seminar|Expenses|3,770|2,795| |General|Expenses|814|1,189| |GASi|Membership|Fees|2,184|2,562| |Graduation|2,694|3,821| |:|Groupwork|Skills|Expenses|4,000|4,035| |Heart|Project Costs|-|135| |IGA|Levy|9,073|9,929| |In-House Training|2,482|4,815| |::|InsuranceLarge|Group|719800|486680| |:|Library|783|316| |5|Minor Equipment|726|343| |g|Office|Rent|27,600|20,000| |:|Outside Seminar|Leaders|Expenses|941|1,361| |Outside Seminar|Speaker Fees|44,770|11,773| |:|Photocopying|538|586| |E|Post,|Printing &|Stationery|4,009|1,176| |:;|SoftwareSupervision|3,254623|2,978523| |Supervisors’|Fees|26,944|25,712| |Supervisors'|Expenses|3,000|2,746| |:|Supervisors|Peer Support|4,950|4,350| |:|Staff Lunchses|299|-| |Support Seminar|Leaders|Expenses|405|499| |i|Support Seminar Leaders Fees|1,200|1,440| |g|Telephone|60|60| |:|Therapy Intake|Interviews|1,350|750| |:|Training Group Analyst|Expenses|11,448|40,801| |E|Training Group Analyst|Fees|37,580|36,100| |:|Training Team Interviews|50|650| |E|Trustee|Expenses|1714|-| |E|Weekend Assistant|635|1,637| |z|Work|Reflection Group Conductor|8,613|2,830| |:|Work|Reflection Group Conductor Expenses|880|655| |:|Workshops|400|500| |:|Zoom|Online|Contracts|308|331| |:|Total|Expenditure|293,862|289,477| |:|Surplus/(deficlt|for year)|16,902|45,124|

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