REGISTERED COMPANY NUMBER: 04998207 {ENGLANDAND WALES) REGISTERED CHARITY NUMBER.. 1101961 College of Sexual and Relationship Therapists Annual Report and Accounts Trustees. Report 31 Dernber 2023
Introduction 2023 saw the organisation continue its successful development and growth. A key focus for the year was the implementation of a new FlelationshipTherapist Re8tster~ensuring COSRTS structure reflected its membership and the specialities at its core. Alongside this important shift, membership grew again, meaning that our scope to improve professional standards and protect the public increased. COSRT'S training offer continued to diversify through the year, with a range of new classes and seminars provided for professionals and the public. This core CPO training was accompanied by two major conferences- one of which wa5 a flagship event in London that marked a return to in-person training after three years. Professional standards underpinned all activity, with complaints against members being successfully conducted under the ethics and conduct framework. The 2022 launch of revised training course standards was built upon with reaccreditation of Professional Qualification Courses. emphasising learnirbg outcomes and competences for students. The year an evolution of personnel. Towards the end of the year Sonja Pinnell left the pt of Training and Knowledge Manager. whilst Jo Cokerfs post was amended to Director of Therapy Standards to reflect cr055 Cutling activity. The AGM saw members vote Markie Twist, Lohani Noor and Imelda- Hatton Yeo to the Board of Trustees. Thanks to all who have contributed to and supported our work_ Volunteers, Staff, and truste. Our mission is worthwhile and achiewng our aims is not possible without your help. John Alan Oodd Chief EXeCUte Officer
Contents WHY WE EXIST.........-.-..-.-...-....-...-....-..-.-.-.-.--....-...-..-....-.-.....-....-...........-......-..............-................. HOWWE HELP.. STRATEGIC REPORT.................................................__......__............-................-...................... 3.1 G¢)od Theraw for AIS. COSAT Strategy 2019 . 2022.......................-......-...................-.......-....-................ 3.2 8enefrt........................................-.--.......-.-........-......-.-.....-.......-................-........... 3.3 Making ewdence Cjnt.... 3.4 Setting profv•sional standards........-....--.......-.-....................-.....-...-....-....-..........-...-......-....~................ 3.5 lrnwo¥ing trainlng and educath)n.... 3.6 Influencin8 p)li¢y and praciice........ STRUCTURE. GOVERNANCE AND MANAGEMEMt................... ......................................................... -10 4.1 siructure and Man¥emÈni............................................................ -10 4.2 Board of Trustees...-..........................................._.............................................-.......................... 10 4.3 Refefen¢e and >minislraiive Detals. 4.4 Financial Revw.. .12 4.5 Exemptions from $¢b)SUre.....-....-......-......--..-...-....................-.--.-.............................-.................... 12 4.6 Fund5 Held as custlian Trustee on Behalf of Others. .12 4.7 Siaiemeni ol Trusiees. Resportsits'lilies..................-........-..-...-.-...-.........-..........-....-.....-........................12 4.8 Independent Examination.......~...........-....... .13 INDEPENDENT EXAMINER'S f¢EPORT TO THE TRUSTEES OF THE COLIEGE OF SEXUAL AND RELATIONSHIP THERAPiSTS I'the compan1.....-.............................................-...-...-.--...........-......................................... .13 STATEMENT OF FINANCIAI ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023..........-..-..-.......-....-.......15 BALANCE SHEET 31 OECEM8ER 2023.......................-.....-.-.......-....-....................................-....-...-...........16 NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAFI ENDEO 31 DECEMBER 2023.._ -18
The trustees. who are also directors of the charity for the purp)ses of the Companies Act 2006. present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and RepublK of Ireland IFRS 1021 leffective l January 20191.
I. WHY WE EXIST COSRT works to improve professional Standards and protect the public. Our focus is on Psychosexual and Relationship Therapie5, working with and on behalf of a membership predominantly composed of praclicing therapists. Our activities are underpinned by our Articles of Association, which include.. The provision of, and asslsting in the provision of training for those engaged in sexual, couple and relationship therapy- Formulating and monitoring standards of professional conduct and competence for those engaged in sexual. couple and relationship therapy.. and Promoting research in the fields of marriage and other intimate relationships- sexual, couple and relationship therapy and human sexuality. 2. HOW WE HELP To maximise our Impact. we undertake a range of acttvities in attordano with our charitable objectives. These include= Overseeing a public register of trained Psychosexual and Relationship Therapists. Implementing ethical slandards and a complaint procedure,. Providing h Igh-quèlrty training and conferences. Publishing a peer revtwed international journal. Accrediting third-party training. Sharing information, advhce and guidance with the public and professionals. Acting as the voice of the Psychosexual and Relationship Therapy sector. STRATEGIC REPORT Good Therapy forAI. COSRT Strategy 2019- 2022 In 2019 a strategic plan was agreed for the organisation. This was designed to guide the core activities and how resource was depbyed through 2022. The strategy contained clear vision and mission statements= Vision= That everyone can acce&s high quality psychosexual and relationship support regardless of theii background or context. Mission.. To improve knowledge around psychosexu31 and relationship SueS. increase practice and trainin
The strategy is based on four overarthing objectrve5-. Making eviden count.. Gathering and disseminating information; driving the impact of our international journal- and addressing knowledge gaps. Setting professional standards: Ensuring robust standard5 underpin the register.. and promoting high professional standards across the sector. Improving training and education.. Diversifying COSRfs training offer- and working with other providers to increase high quality specialist trainin8 provision. Influencing policy and practice= Increasing engagement with policy initiatives- diversifying COSRT events- and building organisational positions on key issues. The strategy was continued through 2023 to allow for an extended sirategy review period, taking into account the external changes post-pandemic. Publlc Benefft COSRT trustees ensure that all activities carried out by the charity are in support of its charitable objects and thus are to support the advancement of education in sexual. couple and relationship therapy for the benefit of the public. In setting the overall strategic direction for the charity and its shorter-temi objectives, the trustees have kept in mind the Charity Commission'5 guidance on public benefit. Making ewdence count Our intemational peer reviewed journal continued to be at the core of our ewdence activities. 2023 saw ¢ontinued work to increase the impact and reach of the Journal of Sex and Relationship Therapy_ Social media channels were used across platforms, and there wa5 successful linkage between publisher, C05RT and journal media activities. 2023 metrics were positive for the journal with an impact factor of 1.5 and a five-year score of 1.7. Citescore, essentially a metric showing the average number of citations document that a title receives over a three-year pericKI was at 3.8. Citation5. downloads. publications and opern access all illcreased to ensure a very posilive picture for the journal overall.
The journal continued to drive academic and practice-based discourse through its diverse content. 2023 saw an Outstanding Paper Award given to Cory Cascalheira and colleagues for "Curative kink.. survivors of early abuse transform trauma ihrough BDSM-. A Special Issue was also published in 2023 on Sexuality, Trauma, and Abuse linking closely to COSRT'S conference theme for professional development. 3.4 Settin8 professional stsndants Membershlp COSRT continued to manage and maintain its membership structure and publ register using the followirbg categories.. Student Professional Associate Retired Registered Accredited Senior Accredited This was extended to a second public register in March. covering the speciality of Relationship Therapv alongside Psychosexual and Relalionship Therapy. Overall membership continued to grow through 2022. with numbers reachingjust under 13(X) fflembers by the end of the year. As of December 2023, the public Psy¢ho5exual and Relationship Register contained 750 members- an irbcrease from 713 a year earlier. By the end of 2023 the Relationship Therapist Register had reached almost 460 members from a starting point of around in March. Unregistered Membership category Professional Associate Student Retired Affiliate Dec 2022 Dec 2023 218 249 17 223 285 22 Honorary Fellow Totsl 498 543
Psychosexual and Relationship Therapy Register Membership category Dec 2022 Dec 2023 Senior Accredited 199 180 Accredited 153 Registered 361 Total 713 158 412 750 Relationship Therapy Register Membership category Mar 2023 Senior Accredited 194 Accredited Registered Totsl Dec 2023 242 ic 105 109 457 Complaints In Its role as a professional body. COSRT conducts complaints related to professional standards. This ensures member5 are held accountable for their adhererbce to the Code of Ethics. In 2023.. Three cornplaints passed screening and were conducted under the Conducl Procedurè. Two of these complaints were completed in 2022, wrth one toncluded via Consensual Agreement Resolution and the other ending with a Professional Conduct Panel hearing. The third of the three new complaints continued into 2023 for Completion. A fourth complaint was conducted in 2024. having started in 2024. with the outcome determined by a Professional Conduct Panel. ImprovinB training arKI educatlon Continued developThont of COSRfs trainin8 offer In 2023 a major focus continued to be the organisation's training offer. This wa5 and is seen as a vital aspect of work to improve practice 5tsndards and to subsequently support Service U5er5. Key actions included.. Increasing the number of self-access video-based training courses. Increasing dedicated training for supeNisors. lllcreasin8 dedicated 5UPPOrt for Students. Minimt5ing costs to users.
The work programme was highly successful and by the end of 2023: Ten new Self-Access Classes had been launched. with over SO available by the end of the year. There were over IIMI Self-Access sales across the year, continuing the positive trend of 2022. 20 Online Seminars were held. seeing almost IXI delegates attending. In addition. four Student Support sessions were held meaning the support programme was fully implemented alongside four seminafs for re8lStered supervisors. Accrediting training COSRT continued lo develop its role as an accrediting organisation for training related to Psychosexual and Relationship Therapies_ An important part of the organi53tion's work was to reaccredit Professional Qualifications against revised Standards developed through 2022. This saw standards evaluated against learner outcomes and related 'Sttch, of trainin& as well as metrics around the time an averège1earner could be expected to dedicate to the training. Accredited courses also expanded to include two Relationship Therapy Professional Qualifications for the first time. Annual cOnfenCeS The format of conferences was adapted in 2023 to include one fa-tO-faCe1hYbrI conference alongside an online version. The first was a single day event held in Springjsummer which explored how domestic abuse can be complex and hidden. The second hybrid eveni built on the vital theme to examine how therapists can support adult survivors of abuse. was a similar format. examining the effects of Race and Culture in Psychosexual & Relationship Therapy. Participation levels were extremely good. with the in-person event Seeing over 150 people being joined by over 50 online. Influencin8 policy and practice COSRT continued its role in the cross-sector collaborative work around conversion iherapy, retaining its place within the coalitiorb SUPPOrtin8 the Memorandum of Understanding on Conversion Therapy. COSRT also applied to join and later did join in 2024, the Coalition for The Coalition foi Inclu510n and Anti-oppfessive Practice. That is a grouping of organisations with a shared mission to improve diversity Wlthin the counsellin& psychotherapy and psychological therapy professions. Alorsgside that. COSRT staff and Members continued to Produ opinion for and input into a range of media articles relevant to the professions served.
STRucfuRE, GOVERNANCE AND MANAGEMENT Structure and Management The College of Sexual and Relationship Therapists ICOSRTI is a company limited by guarantee registered in England and Wales (number 4998207} and a registered charity (number 1101961). It5 governing document was updated and agreed by the membership at their AGM on 12 July 2014. COSRT exists to maintain pmfessional standards in the field therapy for the protectffyn of the public. It 15 primarily a membership organisation with over 1.2¢J) members from a wide range of disciplines, including Psychosexu31 and Relationship Therapies, medicine. nursin& social worl and psychiatrv. Subject to certain matters reseNed to members, COSRT'S Board of Trvstees holds all of the Charity's powers and authorities. The Board is vltimatefy responsible for the overall conlrol and strategic direction of the Charity, and for the protection of its assets. Day-toaY management is degated to the Chief Executive Officer. John Alan L)odd. Board of Tnstees The trustees, who are also director5 under company law. are elected by the members of the Charity at the Annual General Meeting and, subject to re-election or ear retirement. serve for a maximum of nine Successive years. The Board has the power to fill casual vacancies by appointment until the next Annual General Meetin& The trustees all gwe their time to COSRT on a voluntary basis and recetve no remuneration. Out.of-pocket expenses may be reimbursed. Trustees are required to declare any potential conflict of interest, financial or otherwise and rnay be required to withdraw from relevant proceeding5. The trustees who served during the year and up to the date of this report are as follows.. Andrew Galliford-Yates- resigned 9, November 2023 Steve johnson Ichairl Tim Blackstone Dana Braithwaite David Edwards Charmian Beer- resi8ned 9, November 2023 Ni8el Westwood- resigned r February 2024 Hazel Wright- resigned 2V May 2024 Colin Cosgrove- resigned Il" January 2023 io
Murray Blackett Cate Campbell Markie Twist- appointed 9, November 2023 Lohani Noor- appointed 9 November 2023 Imelda Hatton-Yeo- appointed 9 November 2023 Referen and Administrative Detsils Registered Company number 04998207 IEngland and Wales} Rewstered Charity number 1101961 Re8iStered offi 10 Queen Street Place Banker5 CAF Charity Money Management London Kings Hill United Kingdom West Malling EC4R IBE Kent ME19 4TA Postal address Solicitors Suite 48987 Bates. Wells & Braithwaite PO Box 6945 10 Queen Street Place London London WIA 6US United Kingdom Email-. info@cosrt.org.uk EC4R 18E Website". www.cosrt.org.uk Chief Executive Officer & Company Secretary John Alan Oodd Financial Managers the di group Independent examlner A Clarke FCCA Chartered Accountants the dt 8roup Swatton Barn Chartered Accountants Badbury Swatton Barn Swindon Badbury li
Wiltshire Swindon SN40EU SN4 OEU Finanaal Revlew COSRT is predominantly funded through membership subscriptions. The trustees set a budget for 2023 with a target to achieve a deficit of £108.450. At the end of the year, however, COSRT posted financial performance that continued a trelld of surplus at year end. There was an actual overall underspend Isurplusl was £9,563. Income increased éue to larger numbers of Members-over £4,(XX) above budget target. CPD income was also above target - posting 3 £26.0(JJ surplus - albeit reduced compared to 2022. Spending across the year was well managed. wilh staff and wider activity costs within planned budget- Posting a combined surplus of E76,451- wrth factors including gap5 ifb Staffing and changes to work priorities in year. The trustees have a ieserves policy in place to ensure that the charity maintains Sufficient reserves to be able to deal with unforeseen crises and to be able to wind up in gocmj order if necessary. They believe that the charity should nornially have enough reserves to maintain itself for twelve months. which are estimated to be £90,CrfJO. This policy is reviewed by the trustees on an annual basis. The reserves are at this level which the tfustees believe to be prudent to maintain in the uncertain financial climate. The charity currently makes no specifi"t investments. General funds of £365.732 represent available free funds as of 31" December 2023 Exemptlons from Disdosure There are no exemption5 from disclosure in this report. Funds Held as Custodian Trustee on Behalf of Others The charity 15 not acting as custodian trustee for any funds. ststement of Trustees, Responsibilities Company law requires the trustee5 to prepaie financial statement5 for each financial year, and which give a true ar)d fairview of the charitable comparry'5 financial activities duringtheyear 3nd of its financial position at the end of the year. In preparing those financial statements. the trustees are required to.. Select suitable accounting policies and then appty them consi5tentlv.' Make judgements and estimates that are reasonable and prudent- and 12
Prepare the firsancial statements on the going concem basis, unless it is inappropriate to presume that the ¢harit8ble company will continue in operation. The trust*s are responsible for keeping proper accounting records which disclose. with reasonable accurary at any time, the financial position of the charitable company. and which enable them to erbsure that the financial ststements comply with the Companies Act 1985. They are a150 respon51ble for safeguardng the assets of the charitable company and hence for taking reasonable steps for the kYeventlCYl and delection of fraud and other irregularities. The trust5 are responsible for ensuringthat the report of the Board of Trustees and other information included In the annual report 15 prepared in accordance with company law in Ihe United Kingdom. Independent Examination A resolution to re4ppoint the dt group as Independent Examiners for the ensuing year will be proposed at the annual general meeting in accordance with Section 489 of the Companies Act 2(K)6. Approved by order of the board of trustees on September 2024 and signed on its behalf by.. Steve Johnson. Ch•'r of the COSR T Board of frustee5 INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF THE COLLEGE OF SEXUAL AND RELATIONSHIP THERAPISTS ('the compan() I report lo the charity truslees on my examination of the accounts of the Company for the year ended 310ecember 2023. Responsibilities and basi5 of reFQrt As the charity's trustees of the Company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of ihe Companies Act 2(Y)61'the 2006 Act'l. Having satisfi.ed myself ihat the accounts of the Company are not required to be audited unéer Parl 16 of the 2006 A£t and are eligible for Independent examinalion. I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 20111.the 2011 Act'l. In 13
carrwng out my examination I have followe(i the Directions grven by the Charity Comrnission under section 145ISI Ibl of the 2011 Act. Independent examine¢s statement Since your charity's gross income exceeded £250,tNN) your examiner must be a member of a listed bodv. I can confirm that l am qualified to undertake the examination because l am 3 registered member of Associate Chartered Accountant which is one of the listed bodies. I have completed my examination. I confim that no matters have come to my attention in conneclion with the examination giving me cause to believe= Accounting records were not kept in respett of ihe Company as required by Section 386 of the the accounts do not accord with those records- or the atcounts do not compty with the accounting requirements of sertion 396 of the 2C(J6 Act other than any requirement that the accounts give è tnje and fair Vbew which is not a matter considered as part of an independent examination- or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities lapplicable to tharities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concern5 and have come across no other matters in tonnertiorb With the examin3tion to which attention should be drawn in this report in order to enable a proper understanding of the account5 to be reached. A Clarke FCCA the dt group Swatton 8arn 8adbury Swindon Wiltshire SN40EU Date . IO" September 2024 14
COLLEGE OF SEXUALAND ftEiATIONSHIPTHERAPISTS STATEMENT OF FINAIKIAL AcnvmES FOR THE YEAR ENDED 31 DECEMBER 2023 2023 Total funds 2022 roial funds Unrestricted fund ReStrted fund Notes INCOMEANO ENOOWMENT5 FAOM Donations and lÈgaties Charitable artNitie5 ConferencÈ Intome Membership contributions Ioufnal Income CPD irtome 19.356 189.186 27.697 66.822 19.356 189.186 27.697 66,822 27.727 183,972 25,541 70,383 Other income 39.5(K) 37.340 Totsl 342.562 342.562 344,963 EXPENOITURE ON Charitable actNities Information and education Conference costs Mewber5hip supwt & seThi¢es Support COSts Govern3nce costs 105.0 42.911 71.910 110.631 2.457 105,090 42.911 71.910 110,631 2,457 88.491 17,020 62,746 90,612 2.457 Total 332.999 332.999 261,326 NET INCOME 9.563 9.$63 83,637 RECONCILIATION OF FUNOS Total funds brought forward 356.169 356.169 272.532 TOTAL FUNDS CARRIED FORWARD 365.732 365.732 356,169 The notes fomi part of t1 financial ststements 15
COLLEGE OF SEXUAL AND RELATK)NSHIP THEK4PISTS NCE SHE 31 DECEMBER 2023 2023 Total funds 2022 Tolal lund5 Unrestricted fund Restncted fL4nd Note5 FIXEDASSETS Tangible assets 1.143 1.143 1,486 CURRENT ASSÉTS Debtors Cash at bank 16.945 378.832 16.945 378.832 10,138 376.398 395.777 395.777 386,536 CREDITORS Amounts fallin8 due within one yèar 131.1881 {31.1881 131.8531 NET CURRENT ASSETS 364.589 364.S89 354,683 TOTALASSETS LESS CURRENT LIABILMES 365.732 365.732 356,169 NET ASSETS 365,732 365.732 356.169 FUNDS Unrestncted funds 365,732 356.169 TOTAL FUNOS 365.732 356,169 The charitable tomparby is entitled to exemption from audit under SeCtn 477 of the Companies Aci 20C6 for the year ended 31 December 2023. The mèmbers have not required the company io obtain an audit of Its Iinancial statements lor the year ended 31 Oecefflber 2023 In accordance with Section 476 of the Compan5 Act 2(Kb. Thè trustees acknowledge their responsibil+ties for ensuring that the charitable company keeps accounting record5 that comply with Sections 386 and 387 of the Companies Aci 2006 and preparing financial statements which gNe a true and fair view ol the State of affairs of the charitable company as at the end ol each financial year and of it5 suipIu5 or deficii for each financial year in accordance with the requirements of Section5 394 and 395 and which otherwise compty with the fequiremenls of the Companies Act 2c6 relating to linantial statements. so lar as aPp1Kab to the charitable companv. Ibl notes fom part of t1 financial ststements 16
COLLEGE OF SEXUALAND RELATIOMSHIP THERAPISTS &41ANCE SHEET. continued 310ECEMBER 2023 These financial statements have been prepare(l in accordarKe with the provisions applicable to Charitab companies subject to the Small companies regime. Th¢ h"nancial sfalement5 were approved by ihe Board of fru51ee5 and auth¢yised for i55ue on I September 2024 and were signÈd on its bèhalf by.. Steve johnson - Chair of the COSRT Board of Trustees The rth fonn part of financial statements 17
C(XLEGE OF SEXUAL AND RELATIONSHIP THEWlSts NOTES TO THE FINAPKL4L STATEMENTS FOR THE YEAR ENOED 31 OECEM8ER 2023 ACCOUNTING POLICIE5 BASIS OF PREPARING ThE FINANaAL STATEMENTS The financial staiements of the ch6ritable company. which is a public benefii entity Under FRS 102, have been prepared in accordance with thè Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement ol Recommended Practice applicab to chartties preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the iJK and Republ of Ireland IFRS 1021 (effective l January 20191., Financial RertIng Standard 102 The Financial Reporting siandard applKable in the UK and Republic ol Ireland, and the Companies Act 2006. The financial staiements have been prepared under the historical cost convention. INCOME All income is recognised in the Statement of Financial ActNities On the charity has entitlement to the funds. It is probablè that the income will be receNed and the amount can be measured reliably. EXPENDITURE Liabilities are re¢ognised as expenditure as soon as there is a legal or constructive obli8ation committing the charity to that expenditure. it is probable that a transfer of e¢¢nomK benefits will be fequired in settlement and the 4fflount of the obligation can bÈ measured reliabw. Expenditure i5 Kcounted for on an accruals basis and has been classified under headin85 that aggregate all cosi related lo ihe catè80ry. Where costs cannot be directty attributed to particular headings they have been allocated to acti¥itEs on a ba515 consistent with the use of resources. TANG18LE FIXED ASSETS Depreciation is provided at the following annual rates in order to wiite off each asset over it5 Èstimated useful Fixtures and fittln8S Computer equiprnent 15% on rèducing balance 25% on reducing balance TAXATION The charity is exempt frorn tolratiOn lax on its charitable acliwties. FUNDACCOUNTING Unrestricted fun(Is can be used in accordan with ihe ¢haritable objectives at the discretion of the tnjstees. Restricted funds can only be used lor particular restricted purposes within the objecls of the charity- Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund 15 in¢luded in the notes to the financial slatements. PENSION COSTS AND OTHER POST-REnRE•AENT BENEFITS The charitable ¢ompany operates a defined contribution pension scheme. ContributlOll5 payable to the charitable company's pension scheme afe charged to the Statement of Financial Activities in the pèriod to which they relate. 18
COLLEGE OF SEXUALAND RELAMONSHIP ThERApisrs NOTES TO THE FINANCIAL STATEMEpifs- ointinued FOR THE YEAR ENDED 31 DECEMBER 2023 SUPPORTC05rs Management cosis Governance Totals Information and educ3tion Conlerence cost5 35.476 35.476 18,566 44.420 18.566 44.420 2.457 Support costs Governance costs 2.457 98.462 2.457 100,919 Support costs. included in the above, are a5 follows." MANAGEMENT 2023 2022 Information and education Conference costs Support cosis Total 3ctNities Total Marketing and research 5undries Profe55ional Office costs Depreciation of tangible and heritage asseis 1.259 349 3.013 834 21,267 19.152 6,678 1.849 47.140 42,452 3,302 912 27,990 24.482 16.984 15.295 125 154 343 450 35.476 18.566 44.420 98.462 57.136 GOVERNAN COSTS 2023 Governance cost5 2022 Total Audilor5' remuneiation 2.457 2.457 NEf INCOMEIIEXPENDITUREI Net incomellexpenditurel is staled after char8inyJlcreditingl= 2023 2022 In(lependent examiners fee Oepreciation - owned assets 2.457 343 2.457 450 19
COLLEGE OF SEXUAL AND RELATIONSHIP THERAPl¥ts NOTES TO THE FINANCIAL sfATEMENTS- contin1 FOA THE YEAR ENDEO 31 DECEPA8ER 2023 TRUStEES' REMUNEAATION AND BENÉFrrs Thèrè wefe no trustee5' remuneratKm or other benefrts for the year ended 31 December 2023 nor for the year ended 31 December 2022. TRUSTEES. EXPENSES The tiustees are entrfÈd to reclaim reasonable out of pocket expenses. During the year 10 trustees reclaimed E 12023 £4.5121 in respect of travel and other expenses. COMPARAnVES FOR THE STATEMENT OF FlNANcWA1rlES Unrestricted fund Restricted fund Total funds INCOME ANO ENDOWMENTS FROM Charitable actNities Conference income Membership contributions Journal Incorne CPD income 27.727 183,972 25.541 70,383 27.727 183,972 25,541 70,383 Othèr iome 37.340 37.340 Total 344.963 344.963 EXPENDITURE ON Charitable actNities Information and Èducaiion Conference Costs 88,491 88,491 17.020 62.746 ,612 2.457 17,020 62,746 ),612 2,457 Membefship support & services Support cosls Governance costs Total 261.326 261,326 NET INCOME 83.637 83.637 RECONCILIATION OF FUNDS Total funds brought forward 272,53Z 272,532 TOTAL FUNDS CARRIED FORWARD 356.169 356.169
COiLEGE OF S&YUAL AND REiATIOMSHIP THERAPISTS MOTES TOTHE FINANCi4LSTATEMEpifs. contlnwl FOR THE YEAR ENDED 31 OECEMBER 2023 TANGIBLE FIXED ASSErs Fr%lure5 and fitting5 Computer equipment Totals COST At l January 2023 and 31 December 2023 11.349 8.543 19.892 DEPRECIATION At l January 2023 CharBe for year 11.C62 43 7.344 18.406 343 At 31 Dècember 2023 11.105 18.749 NET BOOK VALUE At 310ecembèr 2023 244 899 1.143 At 31 December 2022 287 1.199 1.48S OEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAA 2023 2022 Prepayments 16.945 10.138 CREDITORS: AMOUNTS FALL114G fxJE WIThIN ONE YEAR 2023 2022 Trade creditocs 50¢ial security and oiher taxes Other creditors AccrLJ3ls and deferred income 3.640 4.036 4.425 3.202 1,036 23.190 22.631 31.188 31.853 MOVEMENT IN FUNDS Net movement in funds At 31.12.23 At 1.1.23 Unre5tricied funds Generèl fund 356.169 9.563 365,732 TOTAL FUNDS 356.169 9,563 365.732 21
COLLEGE OF SEXUAL AND RELATIONSHIP THERAPISTS NOTESTO THE FINANaAL sfATEP*lENTS- conttnued FOR THE YEAR ENDED 31 DECEMBER 2023 MI)VEMENT IN FUNDS- contlnued Nel movement in funds, intlUd in the above are as folk)ws= Incoming resource5 f¢esources expÈndèd Movement in funds Unrestricted fund5 General fund 342.562 1332.9991 9,563 TOTAL FUNI)S 342.562 1332.9991 9,563 ComparitNes for mmment in furmts Net movement In funds At 31.12.22 At 1.1.22 Unrestrfcted fund5 General fund 272,532 83.637 356,169 TOTAL FUNDS 272.532 83.637 356,169 Comparative net movement in funds. included in ihe abe are as foll¢)WS: Incomin8 resources Resources expended Movernent In funds Unrestricted funds General fund 344,963 1261.3261 83,637 TOTALFUNDS 344.963 1261.3261 83,637 A current year 12 months and prior year 12 months tombined position is a5 follows.. Net movement in fund5 At 31.12.23 At 1.1.22 Unfesrrkted fvnds General fund 272.532 93,200 365.732 TOTAL FUNOS 272.532 93.2()J 365,732 22
COLLEGE OF SUUAL AND RELATIONSHIP THERAPISTS NOTES TOTHE FINANaAL ATEmEplT5. rontinued FOR THE YEAR ENDED 31 OECEMBER 2023 MOVEMENT IN FUNDS- contlnued A current year 12 months and pnof year 12 monihs combined net movement in funds. included in rhe above are as follows.. Incoming resources Resources expended Movement In funds Unre5tr1cd furK15 General fund 687.525 1594,3251 93,21)0 TOTAL FUNDS 687.525 1594,3251 93.200 io. REiATEO PARTY DISCLOSURES There were no related party transactions for the year Ènded 31 Drnber 2023. ii. SHAAE CApifAL The company is limited by guarantee and does not have a share cakmtal. The liability of each member is limited to sum not exceeding £1 on the winding up of the company. The word limited is omitted by licence from the Department of Trade & Industry as the company has charitable ststus. 23
COLLEGE OF 5EXUALAND R£LATK)NSHIP THEKAPSTS DETAILED sTATEmEp OF FINANOALACTNMES FOR THE YEAA ENDED 31 DECEMBER 2023 2023 2022 INCOME AND ENOOWMEfrirs Donations le8ades Gifts Charitable activitie5 Membership contributK)ns Conference Income Journal income CPD Income 189.186 19.356 27,697 66,822 183,972 27,727 25,541 70,383 303.061 307.623 Other Iorne Other AccreditatK)n Fees 35,366 4.134 33.430 3.910 39.5Q) 37,340 Totsl Incoming te50urce5 342,562 344,963 EXPENDITURE Char(table artr¥ities Wages Social security Pen5iOWIS Speakers Cosis relatin8 tu publishing Legal & prolessitinal fees 165.324 8.092 6.360 26.129 21,777 4,398 143,314 8.028 5.523 20,651 18,299 5.918 232.080 201,733 Support Costs Management Marketing and resèarch Sundrie5 Pfofessional Office cosis Fixtures and fittings Computer equipment 6.678 1.849 47.140 42,452 300 43 3.302 912 27,990 24.482 399 51 98.462 57.136 Governan costs Audiiors. remuneration 2,457 2.457 Total sOurceS expended 332,999 261.326 Net income 9,563 83,537 This page (k*s not fomi part rf the statutory financtal statements 24