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← Emotional Logic Centre

2024-05-31-accounts

Emotional Logic Centre

Annual Report, March 2023 - March 2024. Abby Turton.

This is the 3rd annual report from the Chief Executive Officer (CEO) of the Emotional Logic Centre. In December 2022 upon request of the CEO, Companies House and the Charity Commission officially changed the name of the organisation from The Foundation for Growth Through Grieving to the Emotional Logic Centre . This was done to clarify the structure of the organisation and enable clearer marketing and grant application strategy.

The Emotional Logic Centre has had a varied, but active year. It continues to be secure in its position as an international ‘virtual College’ training organisation with high standards set by a Faculty of EL Trainers. This has been verified by the Emotional Logic Centre continuing to achieve the high level of IAG expected to receive the DfE matrix Standard Accreditation.

A mixed charity and business model

The Emotional Logic Centre has three income streams - trading, grant income, and donations. We provide introductory learning for the general public in various individual and group methods, and qualifying courses for people to become Emotional Logic coaches, as well as supplying learning materials in hard copy and online. All donations go into a bursary fund, the funds from which are released to support members of the public who cannot afford the full trading value of our services.

A business model has been put in place to create a sustainable future for Emotional Logic that will preserve the Intellectual Property of the Founder. In the UK, development has mainly been in schools and now also within healthcare plus a steady stream of opportunities within families and individuals. There has been a small amount of activity in the Business Sector. We hope to increase activity in this sector in 2024. Abroad, EL has continued to flourish in the established bases, and continues to have new avenues opening up. The hybrid working with online, and increasing face to face provision, has allowed for a blending of UK and international students. This diversity has proved beneficial for the student’s learning journeys. As ever we endeavour to provide support where it is needed, and in the most accessible way. The online tools site has now been translated into 5 languages, German, Danish, French, Spanish and Ukrainian.

In the last few months, despite there being a steady stream of sales, the organisation has a variable monthly profit and loss. It continues to be clear that larger sums of money are required to keep pace with the growing interest and need for Emotional Logic. A high priority area is the continued applications to grant funding. Unfortunately the small grant applications formatted by James didn’t provide any significant comeback. However, in June 2023 Abby Turton successfully achieved a £20,000 grant from the Postcode Lottery. This funding is to support families within the top 10 indices of deprivation. So far the funds have been spent on running family 1:1 sessions and Foundation Award courses. The leadership team continues to write small project grants and we have had successes with local funding pots to fund small projects.

Lynne Kennedy continued to provide excellent financial management of the organisation and streamlined the monthly reporting process. She was a valued member of the leadership team and continued to promote the communication between the Coaches, Leadership and Administration teams. Alongside this Lynne spent some time applying for grants and in September 2023 she successfully applied for the Tesco Community Fund and we received £1000

for Ukrainian support. Sadly due to personal circumstances Lynne had to resign from her position in March 2024. At this time we are in the process of recruiting a self employed bookkeeper to continue the financial management and improve forecasting. Christiaan Stirling continues to offer leadership support in a self employed capacity.

The Board of Trustees of the supporting Charity have continued to be strong. The appointment of the new trustees has proved successful and the board has been strengthened by their attendance. Rob’s advice and wisdom has been particularly helpful as we navigate the current uncertain financial situation. In May 2023 after a period of absence Nathan White stepped down as a trustee. Recruiting a new trustee with experience in the education sector is a priority for the next year to ensure we continue to have a strong, wide ranging board to support the leadership team.

As a person focused organisation it is important that we remain open to the needs, thoughts and opinions of our clients, staff and Coaches. We have continued to explore new ways to do this and have improved our feedback systems. We have also fine tuned our CPD provision with offering alternate in person and virtual events to support our international team members.

The shop has continued to grow and now hosts a wide range of materials and tools for support. The sales are steady and provide a reasonable income for the organisation. In 2023 we designed new materials such as the ‘Book Club Host Notes’, the ‘Shelly Activity Pack’ and the ‘Come Through Stronger’ package to encourage quick sales and boost income. The use of occasional promotions and increased marketing has helped to consolidate this area too. As 2024 continues we hope to develop new strategies to enhance this further.

1. Emotional Logic Centre (ELC)

The ELC provides training for the general public on both a charitable and a paying basis, and promotes Emotional Logic.

Social Media - Our social media presence continues to grow. Facebook is still proving to be a good source of marketing and it provides a good level of customer interaction. We have found that streaming the introduction sessions has been beneficial. Twitter and LinkedIn are increasingly active. We have also started utilising Instagram as this becomes an increasingly popular forum. In 2024/2025 we hope to improve and expand our social media and marketing reach.

Emotional Logic: Harnessing your emotions into inner strength casebook has proven to be very successful and popular. A book group programme has been developed around the casebook. The host booklet is available for free with the expectation that books and materials will be purchased alongside it.

The founder, Trevor Griffiths released a new book called ‘Clearing the Way’ in January 2024. This book is more targeted and considers the philosophy behind the Emotional Logic method. There is hope that discussion around this book will increase interest in the Emotional Logic Centre in 2024.

2. Emotional Logic Training College (ELTC)

Foundation Award 2024 - Ruzuku platform teaches the healthy adjustment process in eight-week ‘classes’ led by an EL trainer, or six week classes for school staff to fit with their half-terms. This vocational Award has the Matrix Standard accreditation and is validated for Continuous Professional Development (CPD). In 2024 we decided to introduce a ‘General’ and ‘Accredited’ scheme which allows people to complete the course without the coursework. This makes it more accessible to people who are put off by academic work. This has proved to be popular. Since March 2023 99 people have accessed the Foundation Award.

On completion of the Foundation Award, clients are now offered the opportunity to join webinars to discuss personal and informal exploration of the method they have learnt about. These are facilitated by a Tutor but are peer led. This was set up to prevent students who didn’t want to complete a full Coaching Award becoming ‘lost’ and feeling out of practice. There is a small fee for these workshops.

Coaching Award - The Coaching Award has also been accredited by the matrix Standard. The modernisation of the Coaching Award on the ruzuku platform has been very successful - students have been able to progress through the learning and group discussion has flourished.

The information is now easily accessible and consistent. The core training on the Coaching Award has been streamlined with the option of ‘Masterclasses’ to go deeper into your preferred areas e.g. education, chaos theory etc.

As before trainee Coaches must now have an 'accreditation’ period where they are closely supervised and submit 5 written up cases. Monthly Coaching Award online sessions are facilitated currently by Marian and other qualified trainers, where cases, information and methods are discussed. This peer discussion is proving an excellent way of not only expanding Coach’s mindsets but linking Coaches from around the Globe. We are continuing to monitor the standard, and functionality of, the current Coaching Award format and are open to Coach feedback and innovation.

We currently have:

Trainer Approval Programme - In October 2024 Rosie England took over the running of this programme. This was a positive step towards the long term expansion of the faculty. We are running online monthly Trainer Approval Programme (TAP) meetings where trainee trainers can explore ideas and cases. As with the Coaching sessions, this has proved popular and an excellent way of monitoring the progress of the students. We currently have 23 qualified Trainers and 5 on the Approval programme. This will enable further expansion of our coaching resource to match growth of the public training. We have 9 Supervisors.

The College provides CPD events for coaches and trainee coaches. It also encourages and supports impact measurement of EL teaching, and publication of results. We ran an extremely successful face to face CPD weekend in October 2023 in Bristol. This was well received and great fun was had. We have decided to have a virtual CPD event in October 2024 to make it accessible to our international Coaches and Trainers.

The College also promotes high quality translations of our materials into foreign languages and specialist languages. We have recently had the activity pack translated into Danish. With support from a small grant many of the materials have been translated into Ukrainian. The online tools site has now been translated into 5 languages, German, Danish, French, Spanish and Ukrainian.

There is considerable activity in South Africa. Annette de la Porte’s EL Introduction course has successfully been CPD accredited by the Social Work board. This is down to a huge effort on her part and opens up the doors for her. She has developed an excellent training model for professionals and continues to expand her training. She is also active in collaborating for innovation in UK training.

3. Schools Sector – Lead: Christiaan Stirling

The school sector is doing well. We are finding that word is spreading further between schools and we often receive enquiries. The increase in qualified ELFs has enabled the training to expand and has taken some of the pressure off Christiaan. The aim over 2024 is to continue to encourage ELFs to go on to Trainer training to expand our schools training cohort.

We have had enquiries from around the United Kingdom including Birmingham, Forest of Dean and Somerset. We are looking forward to expanding out from the focus on Devon.

Overall summary of trends in the education sector

Individuals

Personal Learning Appointments: Due to the independent nature of the Emotional Logic Coaches it is hard to determine how many PLAs are happening in the community. However, numbers referred on through the ELC have increased in the last few months.

Creative conversations : People share their understanding of EL informally, so there is a spreading wave of understanding. This is impossible to assess, but stories told on webinars and the Trainer Approval Programme indicate that lots is happening.

Networking: Various wellbeing events and conferences have been attended to promote the Emotional Logic method, courses and products. For example the Ivybridge Wellbeing Collaboration.

Families.

Family PLAs: In person and online family PLAs are increasingly popular These are taking place in people’s homes, and in centres such as the Lighthouse Centre and Toucan for Children etc. As always the systemic nature of Emotional Logic lends itself to these PLAs and huge benefits can be seen quickly.

Learning Clubs:

Community Workshop: Following on from a series of teenage suicides, a support workshop was provided in Ivybridge Library.

Health and Social Care

Psychiatry: Qualified Coach and Trainer, Rosie England, is very active in promoting Emotional Logic in the Psychiatry department in Birmingham. She has run internal Foundation Awards and is actively seeking to incorporate EL into more of their study programmes.

GPs

We still receive referrals from GPs and have occasional GPs contacting us for support.

Wellbeing for NHS: The ‘Stress Release Programme’ was funded by Somerset NHS offered for free to 600 NHS staff in Somerset. The Tier One training is the Introductory Level, Tier Two is the Foundation Award and there are opportunities for staff members to continue on to Tier Three, Coaching Level.

367 people accessed the Tier One training

22 people accessed the Tier Two Training

At this point we are awaiting confirmation of people starting the Tier Three Training.

The qualitative and quantitative feedback from this programme has been excellent so far.

Therapists: Increasing numbers of therapists are signing up for EL training. Toucan for Children and Button Tree play therapy are using the method with families. Toucan for Children are about to apply for further grants to offer free EL sessions to families and train another in house Coach.

Other Countries:

Zimbabwe.Sandrah Moyo, a qualified clinical psychologist is using EL in the Ingotsheni Psychiatric Hospital in Bulawayo. She has started exploring some research possibilities. As far as we are aware Sethule have continued using EL to support in the challenging times.

Germany and Switzerland are continuing to be successful with their training programmes. They are regular and reliable with the expected royalties.

South Africa. Social worker, Annette de la Porte, in the Capetown area is using EL creatively and very successfully to support nurses and other hospital staff with Covid anxieties. She provides pastoral support for social workers, and is training pastoral carers. She is also bringing on several new trainee coaches to high standards, integrating with the UK Zoom webinars. In 2024 Annette is hoping to gain CPD approval for her courses with Social Workers.

America. After an initial big interest in America, with 12 people completing Foundation Awards, we are now in a position where some activity is taking place in Oregon. This is predominately within the Elders Action Network and is led by Bruce Kelsh. They are keen to use EL as a preventative for the increasingly poor mental health in young people in Oregon.

Mexico In May 2023 Marian and Trevor ran a course for pastors, missionaries and school teachers in Guachochi, helping Tarahumara people. This was a fabulous opportunity and slightly hairy at times! The feedback was good and the experience helped with discussions around trafficking in secondary schools.

5. Business Leadership Sector

Tina de Souza is an experienced business and health consultant who discovered Emotional Logic in 2023. She is keen to bring Emotional Logic into an app to support corporate wellbeing.

We are currently coordinating with her to make this the most efficient and effective product. She has been introducing the Emotional Logic method to many of her contacts.

Sven Lauch continues to use the Emotional Logic concepts within his business consultancy and offers Personal Learning Appointments within this capacity.

In 2024 we hope to expand our corporate reach.

Company iegistralion number= 04756998 (England and Wales) Charity number- l 107527 EMOTIONAL LOGIC CENTRE (A COMPANY LIMITED BY GUARANTEE) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

Company regislration number= 04756998 (England and Wales) Charily number.. 1107527 EMOTIONAL LOGIC CENTRE (A COMPANY LIMITED BY GUARANTEE) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 CONTENTS Page Report of the trustees Independenl examiner's report Statement of financial activtties Balance sheet Notes to the financial stalemenls 7-11

Company registration number- 04756998 (England and Wales) Charity number: l 107527 EMOTIONAL LOGIC CENTRE (A COMPANY LIMITED BY GUARANTEE) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 REPORT OF THE TRUSTEES The Trustees. who are also the directors of Ihe company for purposes of the Companies Act, are pleased to present their report and Ihe accounts of the Charity for the year ended 31 May 2024, which have been prepared in accordance with the current statutory requirements and Ihe Charity's governing document. This report and the aecounts followthe reporting requirements set out in the Charities SORP Financial Reporting Slandard (FRS 102) REFERENCE AND ADMINISTRATIVE DETAILS FOR THE CHARITY, ITS TRUSTEES AND ADVISERS Charity name= The charity is known by the name'EMOTIONAL LOGIC CENTRE. Company Registration Number. 04756998 (England and Wales) Charity Number. 1107527 The truslees at the date of approval of this report and those who served during the year were- Laura Curtis Gillian Cowsill Robert Cowsill Zoe Jagelman Gordon McKinnon Lake Andrew Oliver Nathan White Resigned 0110812024 Resigned 0110612023 Executive officer: Abigail Turton Principal and reglstered offi¢e'. South Highlands Blachford Road Ivybridge PL21 OAD Bankers: Lloyds Bank PLC 13 Fore Street I￿Ybridge PL219AD Accountants: Beverston Accountants Ltd 3 Stoke Damerel Business Centre 5 Church Street Plymouth PL3 4DT

Company registralion number.- 04756998 (England and Wales) Charity number= 1107527 EMOTIONAL LOGIC CENTRE (A COMPANY LIMITED BY GUARANTEE) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 REPORT OF THE TRUSTEES Status, governance and management The charity was incorporated on 8th May 2003 and is a company limiled by guarantee. The trustees continue to meet on a quarterly basis to advise. monitor and oversee the stralegic development of the organisation and its financial stabilily. In order to appoint new Irustees. the chariiy consults widely within and outside the organisation lo find people wilh organisational skills who know and support the charity s work. Willing applicanls meet with existing trustees, who vote unanimously on appointmenls. The induction process involves Providing new truslees wilh the relevant lilerature and a full overview of the charit￿S workings. Objectives and activities The chaTlty's objects and activities are to provide 'Emotional Logic. training to help the general public to undersland a healthy adjustment process to disappointments and selbacks in life. directly provided to individuals and families. and provided also by skilling a wide range of professional and support slaff in sectors such as education. heafth and social care. housing. business leadership, supervision, and personnel management. The objective is to run courses and support groups in a semi-structured learning environment. face lo face or online. to give participants the life and conversational skills to name, prevenl. recover, or let go of losses during times of change or life transition. the reactions to which may olherwise cause stress-related mental or physical illness. Maln achievements Leadership of the ELC is provided by a team of three professionally qualified people with backgrounds in schools education, medicine, finance and therapeutic provisions. Regular leadership team meetings and weekly online communication ensure we keep connected about relevant developments with projects, personnel and financial resources. Financial support is provided by Sue Williams on a monthly basis. Since the last report 132 people have accessed the online introductory learning and over 99 people have received Foundation level training. There are currently 5 coaches in training and 3 enrolled on the advanced Trainer Approval Programme. We continue to provide ongoing support for health and social care staff. The schools work continue5 to expand with an increasin8 number of schools contacting us through word of mouth and online searches. We have provided free support to Ukrainian refugees, and their host families. Some of the Ukrainian refugees are now training to be Coaches and Trainers. Our physical materials are translated into 10 languages and the online tools are now accessible in 6 languages. There are well-established centres in Germany, Switzerland. and South Africa that are thriving and providing royaltiesto the central ELC. Overseas work continues to expand with developments opening up in Europe, Mexico and Australia. We continue to collaborate with health and social care teams in Oiegon, USA to integrate EL into theirfamily support programmes. The strategic marketing plan and messages are providing focus for social media and general development strategies. The Board of Trustees is providing good support and guidance for the management and leadership with quarterly meetings with the CEO. Two board members have stepped down and a new appointed member of the Board has been engaged to provide additional guidance and experience in the areas of education and mentoring. A sixth member of the trustee board will be recruited, ideally with a background in business and marketing. This appointment will further strengthen the Board in its management. Reserve funds are in place, so the ELC can continue to expand and strengthen the current areas of development.

Company registration number= 04756998 (England and Wales) Chariiy number- l 107527 EMOTIONAL LOGIC CENTRE (A COMPANY LIMITED BY GUARANTEE) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 REPORT OF THE TRUSTEES Public benefit The truslees have had due regard to the guidance published by the Charity Commission on public benefit. Financial review The financial results are as set out in Ihe annexed accounts. The trustees have been able to oversee Ihe improved financial reserve arising from a well-managed balance between Iraded and gifted activities. Sufficient funds remain to plan an expanded range of activities in the coming year. Slatemenl of trustees. responsibililies Law applicable to charities in England and Wales requires Ihe trustees to prepare financial statements for each financial year which give a true and fair view of the charitys financial activities during Ihe period and of its financial posilion at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and- Select suitable accounting policies and ihen apply ihem consistently Makejudgements and estimates that are reasonable and prudenl Stale whether applicable accounting standards and statements of recommended practice have been followed, subject lo any departures disclosed and explained in the financial statements. Prepare the financial slatements on the going concem basis unless it is inappropriate to presume that the charrty will continue in operation. The Irustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity. and which enable them to ascertain the financial posilion of the charily and which enable them to ensure thal Ihe financial slalements comply with applicable law. They are also responsible for the prevenlion and detection of fraud and olher irregulaTrties. Accounling Exemwions This report has been prepared in accordance wtth Ihe special provisions ielaling to small companies within Part 15 of the Companies Act 2006. Signed on behalf of the trustees Andrew Oliver Dale.. 18 Feb 2025

Company regislration number= 04756998 (England and Wales) Charity number.. 1107527 EMOTIONAL LOGIC CENTRE (A COMPANY LIMITED BY GUARANTEE) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES I report to Ihe charity Irustees on my examinalion of the accounts of the Company for the year ended 31 May 2024 as set out on pages 5 to 11. Responsibililies and basis of report As the Charity's trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible forthe preparation ofthe accounts in accordance with the requirements ofthe Companies Act 2006 ('Ihe 2006 Act.). Having salisfied myselflhat Ihe accounts oflhe Company are not required to be audited for this year under Part 16 of the 2006 Acl and are eligible for independenl examination, I report in respect of my examination of your charitys accounts as carried oul under seclion 145 of the Charilies Acl 2011 ("the 2011 Actl. In carrying out my examinalion, I have followed the Directions given by the Charity Commission (under section 145(5)(b) ofthe 2011 Act. Independent examinerfs ststement I have completed my examination. I confirm Ihat no material matters have come lo my attention in connection with the examination which gives me cause lo believe ihat in, any material respect= the accounting records were not kept in accordance with section 130 of the Charities A 2. the accounts did not accord with the accounting records. 3. the accounls did not comply wtlh the applicable requirements concerning the form and content of accounts set out in Ihe Charities (Accounts and Reports) Regulations 2008 other than any requirement thal the accounts give a'true and fairf view, which is not a matter considered as part of an independent examination. I have no concerns and have come across any other matters in ¢onnection with Ihe examination to which attention should be drawn in Ihis report in order to enable a Proper understanding of the accounts to be reached. Marti Caruana FMAAT Beverslon Accountants Ltd 3 Stoke Damerel Business Centre 5 Church Street Plymouth PL3 4DT

Company Tegistration number: 04756998 (England and Wales) Charity number.. 1107527 EMOTIONAL LOGIC CENTRE (A COMPANY LIMITED BY GUARANTEE) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 STATEMENT OF FINANCIAL ACTIVITIES TOTAL INCOMING RESOURCES 64,615 62.136 2.479 66,587 RESOURCES EXPENDED Cost of ¢haritable activities Governance costs TOTAL RESOUCRCES EXPENDED 50.872 1.538 52.410 50,645 1,538 52.183 227 89,985 1.450 91,435 227 NEf INCOMEIEXPENDITURE 12205 9.953 2.252 24.848 TRANSFERS BEfwEEN FUNDS NFf MOVEMENT IN FUNDS 12205 9.953 2.252 (24,848) RECONCILIATION OF FUNDS: FUNDS BROUGHT FORWARD FUNDS CARRIED FORWARDS 34.094 46299 32.776 41729 1.318 3,570 58,942 34.094

Company registration number: 04756998 (England and Wales) Charity number- l 107527 EMOTIONAL LOGIC CENTRE (A COMPANY LIMITED BY GUARANTEE) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 STATEMENT OF FINANCIAL POSITION 02 Fixed assels Fixed assels 2.268 4,536 Current assets Debtors Cash al bank and in hand 10 5.014 54,170 59.124 2,198 27.009 29,207 Credilors: amounts falllng due withln one year Nel current assets 17.911 41,213 2.468 26,739 Net assets 43.481 31,275 Funds Unrestricted funds Restricted funds 12 12 39.911 3.570 43,481 29.957 1.318 31,275 For the year ending 31 May 2024 Ihe company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The membeis have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requiremenls of the Act 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 and in accordance with the provisions of FRS 102 Section l A - Small Entities. 18 Feb 2025 Approved byihe Board on: Andrew Oliver

Company Tegistration number= 04756998 (England and Wales) Charity number.. l 107527 EMOTIONAL LOGIC CENTRE (A COMPANY LIMITED BY GUARANTEQ FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 NOTES TO THE FINANCIAL STATEMENTS NOTE I - GENERAL INFORMATION Emotional Logic Centre is a chartty in England. In the event of Ihe charity being wound up, the liability in respect of the guaranlee is limited to £1 per member of the charity. The address of Ihe registered office is given in the charity information page of these financial slatements. NOTE 2 - STATEMENT OF COMPUANCE The accounts have been prepared in accordance with the Statemenl of Recommended Practice." Accounting and Reporting by Charities preparing their accounls in accordance with the Financial Reporting Standard applicable in Ihe UK and Re public of Ireland (FRS 102) issued in October 2019. and with the Financial Reporting Slandard applicable in the United Kingdom and Republic of Ireland (FRS 102). Note 3 - ACCOUNTING POLICIES 3.1 BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in Ihe relevant noles to these accounts. 3.2 FUND ACCOUNTING General reserves are unreslricled funds which are available for use at the discretion of the Irustees in furtherance of the general objectives of the charrty and which have nol been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Iruslees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for a particular purpose. 3.3 INCOME Incorning resources - recognlllon of income These are included in the Statement of Financial Aclivities (SOFA) when-. the charity becomes entitled to the resources- it is more likely than nol that the trustees will receive Ihe resources- the monelary value can be measured with sufficient reliability. Offsettlng There has been no offsetting of assets and liabilities or income and expenses unless required or permitted by the FRS 102 SORP or FRS 102. Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered lo be part of thal gift and is Ireated as an addition to the same fund as the initial donation unless the donor or the lerms of the appeal have been specified otherwise.

Company registration number= 04756998 (England and Wales) Charity number.. l 107527 EMOTIONAL LOGIC CENTRE (A COMPANY LIMITED BY GUARANTEE) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 NOTES TO THE FINANCIAL STATEMENTS Income from interest This is included in Ihe accounts when receipt is probable. and the amount receivable can be measured reliably. Donated services and facilities Donaled services and facilities are shown as incoming and outgoing resources and are estimated by the trustees at an amount they would expect to pay for these services and facilities in accordance wilh note 5. 3.4 EXPENDITURE AND LIABIUTIES Liability recognition Liabilities are recognised where it is more likely Ihan not Ihat Ihere is a legal or constructive obligation committing the charity to pay out resources, and Ihe arnounl of Ihe obligation can be measured with reasonable certainty. Governance and support costs Support cosls have been allocated between govemance cosls and other support. Governance costs comprise all eosls involving public accountability of the charity and its compliance with regulation and good practice. Support costs would include central functions allocated lo activity cost categories on a basis consistent with the use of resources, e.g.. allocating property costs by floor areas or per capita, staff costs by the lime spent and other costs by their usage. 3.5 TANGIBLE FIXED ASSEfs AND DEPRECIATION Tangible assets are included at cosl less depreciation and impairmenl. Depreciation is calculated lo wrile down Ihe cosl of langible fixed assels over their useful economic lives using the following rates: Office equipment Websrte 35% of net book value. over 3 years Note 4 - INCOMING RESOURCES FROM CHARITABLE ACTMTIES Courses, presentations and store sales Donations Gifts and Gift Aid reclaim Interest receivable Granl income Donated facilities (note 5) 32.174 14.974 1.930 464 6.493 8.580 64,615 32.174 13,695 1.920 464 5.303 8.580 62.136 42,161 14.043 282 71 1,450 8.580 66,587 1.279 io 1.190 2,479 Note 5 - DONATED SERVICES AND FACILITIES The charity operales from premises owned by Dr Griffiths and makes no payment for these facilities. In accordance with the SORP requirements, Ihe truslees have presenled the cost as an income and an expense. estimated at the rate of £165 per week.

Company registration number: 04756998 (England and Wales) Charity number= l 107527 EMOTIONAL LOGIC CENTRE (A COMPANY LIMITED B Y GUARANTEE) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 NOTES TO THE FINANCIAL STATEMENTS Note 6 - COSTS OF CHARITABLE ACTIVITIES DIRECT CHARITABLE EXPENDITURE Total Donations Tuloring services Books Donated premises (nole 5) Venue hire Travel and accommodalion Insurance Other direct costs 8.651 8.424 227 16.206 8.580 8.580 8.580 200 1.305 975 19.711 200 1,305 975 19.484 186 1271 227 26,243 SUPPORT COSTS Wages Training Repairs, maintenance and equipment hire Telephone Administralion and IT Postage Slationery and printing Depreciation Advertising Website and system analysis Subscripiion and membership Consultancy and report writing Payment services fees Bank charges Sundry 18,354 18.354 48.719 147 1,265 1.172 1,360 373 1.613 2,268 2,005 1,417 3,303 1.265 321 1.715 193 3.754 1268 1.265 321 1,715 193 3.754 2,268 308 2935 308 2.935 46 56 44 63.742 31.161 31,161 50.872 227 89.985 Note 7 - GOVERNANCE COSTS 2024 1.538 1,538 Accountancy 1,538 1.538 1.450 1,450

Company registration number.. 04756998 (England and Wales) Charity number.. 1107527 EMOTIONAL LOGIC CENTRE (A COMPANY LIMITED BY GUARANTEE) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 NOTES TO THE FINANCIAL STATEMENTS Note 8 - TRUSTEES REMUNERATION AND EXPENSES The trustees neilher received nor waived any emoluments or expenses during the year {2024'. NIL). Note 9 - FIXED ASSErs Office equipment Web$ite COST Brought forward Additions Carried forward 11.340 5.037 11,340 5,037 DEPRECIATION Brought forward Charge forlhe year Carried forward 6,804 2.268 9,072 5.037 5.037 NEf BOOK VALUE Brought forward Carried forward 4.536 2,268 Note 10 - DEBTORS Trade deblois Gift Aid Olher debtors 3,074 1.930 io 5,014 1,916 282 2,198 Note 11 _ CREDITORS DUE WITHIN ONE YEAR Trade creditors Accruals Pensions Deferred income 1,375 1.500 17 15,019 17.911 1.018 1.450 2,468 Note 12 - ANALYSIS OF NEf ASSEfs BEfwEEN FUNDS Fixed assels Cash at bank and in hand Debtors Credilors due within one year 2,268 $0,540 5.014 17,911 39.911 2,268 54.110 5,014 17.911 43.481 3,570 3,570 io

Company registration number.. 04756998 (England and Wales) Charity number: l 107527 EMOTIONAL LOGIC CENTRE (A COMPANY LIMITED BY GUARANTEE) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 Note 13 - LIABILITY OF MEMBERS The liability of the members is limited by guaranlee. which is iestiicted to £1 per member. li