# **The Research Society for Process Oriented Psychology (UK) Limited**
**(Company Ltd by Guarantee Number 4794982)**
**(Registered Charity No. 1107684)**
## Financial statements
## for the period ended 31 August 2021
|**Contents**|**Page**|
|---|---|
|Legal Information|2|
|Trustees' report|3-6|
|Examiner's report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9|
|Notes to the accounts|10 -11|
The Research Society for Process Oriented Psychology (UK) Limit
## Legal Information
## Trustees
Olufemi Hughes Antonia Spencer Martin Gent
## **Company Secretary**
Sanjay Karia
## **School Co-Directors**
Anup Karia Iona Fredenburgh
## **External examiner**
Vacant
## **External moderator**
Tree Staunton (to June 2021)
## **Treasurer**
Mike Fitter
## **Bookkeeper**
Mandy Kinsella
## **Registered Charity number**
1107684
## **Company Ltd by Guarantee number**
4794982
## **Registered office**
To October 2021 From October 2021 InterChange Studios 27 Old Gloucester Street Hampstead Town Hall Centre London 213 Haverstock Hill WC1N 3AX London NW3 4QP
## **Independent examiner**
Craig Williamson White Rose Accounting for Charities The Ghyll Threapland Aspatria CA7 2EL
## **Bank**
Co-operative Bank PO Box 250 Skelmersdale WN8 6WT
2
The Research Society for Process Oriented Psychology (UK) Limited
## Trustees' report
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report and financial statements for the period ended 31 August 2021.
## **Structure, governance and management**
The organisation is a charitable company limited by guarantee, incorporated on 11 June 2004 and registered as a charity on 18 January 2006. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.
The organisation is managed by the RSPOPUK Committee [subsequently referred to as the management Committee], which is made up of its trustees, non-trustee role holders and other Committee members.
The directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association trustees are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.
## **Financial review**
The results of the year show an overall surplus of £23,226 of which £22,674 is unrestricted funds.
## **Principal Funding Sources**
The principal funding sources for the charity are currently by way of membership subscriptions and training income from seminars and courses carried on in furtherance of the charity’s objectives.
## **Reserves Policy**
The trustees have examined the charity’s requirements for reserves in light of the main risks to the organisation. It has established a general policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of the expenditure.
The trustees have also agreed that these parameters may be varied based on an annual risk management exercise carried out as part of the annual review of the Business Plan.
The school is growing, there is increasing demand for the education it offers. It has invested in curriculum development and teaching capacity to enable this expansion and, in line with its diversity values, has set up a bursary system to increase the diversity of access to the training.
The strategy is to continue to build reserves slowly through planned operating surpluses. In the short term, the trustees have considered the extent to which existing activities and expenditure could be curtailed, should circumstances make it necessary. A cost containment mechanism on large events has been introduced. This reduces risk.
3
## The Research Society for Process Oriented Psychology (UK) Limited
## Trustees' report continued
## **Objectives and activities**
The company’s objects and principal activities are to:
Advance education and training for the benefit of the public in the fields of process oriented psychology
Promote physical and mental health and the wellbeing of the public in particular through understanding and working with the processes operating and within the lives of people and their environment.
## **In celebration of Jean-Claude Audergon**
At the end of October 2020, Jean Claude Audergon, our beloved co-founder and elder passed away. It was too soon!
Our whole organization is what it is because of him (and his partner in everything, Arlene Audergon).
There are simply no words to describe the immense loss we continue to feel and the deepest gratitude to him for everything and his impact on all of us and on the organisation and process work community.
Many of us continue to feel his presence and spirit in everything we do and know this will continue.
## **Achievements and performance**
## **A.Steering group**
Iona Fredenburgh and Anup Karia have been working together closely on all aspects of running the school in conjunction with faculty and with the committee.
We are happy that we have a new School Manager, Hannah Spens Black who joined the team after a thorough application process. Her role includes overseeing and managing various aspects of running the school and she is currently in the midst of a Business Development Review. This reviews organisational systems and roles directly relevant to supporting the steering group and organisation.
## **B. Report on Activities**
## **Curriculum and Programme**
The programme for the academic year (2021-22) has been developed and includes a specific focus for both the Worldwork and Psychotherapy Diploma tracks. With the evolving situation around the pandemic, we are looking at and planning different models of meeting together as well as continuing some online learning.
In all of our curriculum, we are continuing to build awareness of the long-standing and pervasive nature of structural racism and structural discrimination inorder to develop skills that are needed tofacilitate within the communities where we live and work.
## **UKCP 5 year review**
The quinquennial review took place in July 2020. The outcome was a strong endorsement of our ways of working. During this financial year we focused on completing the implementation of the review’s requirements and recommendations.
## **Handbooks:**
We have been working on the Phase 2 Worldwork track Handbook over this year and are excited that it is ready, on the website and sent to students.
4
The Research Society for Process Oriented Psychology (UK) Limited
## Trustees' report continued
## **Achievements and performance - continued**
## **New Diploma cohort**
We paused recruiting a new Diploma cohort this year due to the pandemic and also in order to give us some time to consolidate some of the changes in the school. The next cohort will start in Autumn 2022, after an introductory course _Moving into Wholeness_ starting in January 2022.
## **Diploma programme**
The Diploma programme has been continuing with the 2 pathways: Worldwork and Psychotherapy (UKCP accredited) track. There are currently 38 diploma students.
## **External Moderator and External Examiner**
Both our external moderator (who helps us with our responsibilities as a UKCP accredited Training) and external examiner have stepped down and we are in the midst of recruiting to fill both roles.
## **Exams**
We had two lots of Phase 1 exams as usual and 6 students progressed to Phase 2 of their studies over this period.
We held the phase 2 exams online for the first time in 2020, which went very well. There were no phase 2 exams in 2021 and the next are planned for May 2022.
5
## The Research Society for Process Oriented Psychology (UK) Limited
## Trustees' report continued
## **Trustees responsibilities for the financial statements**
Company and charity law requires the trustees to prepare financial statements for each financial period which show the state of affairs of the charity and of net income or expenditure of the charity for that period. In preparing those financial statements, the Trustees are required to:
q select suitable accounting policies and apply them consistently;
q make judgements and estimates that are reasonable and prudent.
q prepare the financial statements on the going concern basis unless it
is inappropriate to presume that the charity will continue in operation.
q state whether applicable accounting standards of recommended practice have been followed subject to any departures disclosed and explained in the financial statements.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable the Trustees to prepare financial statements. The Trustees are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
This report was approved by the Trustees on ______________and is signed on their behalf by:
Martin Gent Trustee
6
## The Research Society for Process Oriented Psychology (UK) Limited
## Independent Examiner's report on the Accounts of The Research Society for Process Oriented Psychology (UK) Limited for the period ended 31 August 2021
I report on the accounts of the company for the period ended 31 August 2021, which are set out on pages 8 to 11.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s 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.
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:
q examine the accounts under section 145 of the 2011 Act;
q to follow the procedures laid down in the general Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act; and
q to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
· to keep accounting records in accordance with section 386 of the Companies Act 2006; and
· to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:____________________________________
Craig Williamson White Rose Accounting for Charities The Ghyll Threapland Aspatria CA7 2EL
Date:________________________
7
The Research Society for Process Oriented Psychology (UK) Limited
## Statement of Financial Activities
## incorporation Income and Expenditure Account for the period ended 31 August 2021
|**Notes**
**Income from**
**1**
Incoming resources from Charitable
activities
Donations
**4**
Annual fees and levies
**5**
Events
Contribution to costs
**6**
**Total Income**
**Expenditure on**
Charitable activities:
Post holder fees
Faculty development
School events
Travel & subsistence (Committee meetings)
Office Rent and Rates
Office costs
Website and publicity
Insurance
Events
UKCP membership
Other expenses
**7**
Governance costs:
Legal & Professional Fees
Bank charges
**Total expenditure**
**Net (expenditure)/income resources**
Brought forward
**Fund balances carried forward**
**4**|**Unrestricted**
**funds**
**£**
74
41,216
199,503
13,236
254,029
37,944
2,882
-
-
25,779
1,392
120
375
159,449
1,450
1,000
488
476
231,355
**22,674**
60,099
**82,773**|**Restricted**
**Funds**
**£**
552
-
-
-
552
-
-
-
-
-
-
-
-
-
-
-
-
-
**552**
14,685
**15,237**|**Total**
**funds**
**2021**
**£**
626
41,216
199,503
13,236
**254,581**
37,944
2,882
-
-
25,779
1,392
120
375
159,449
1,450
1,000
488
476
**231,355**
**23,226**
74,784
**98,010**|**Total**
**funds 2020**
£
809
40,123
226,739
50,190|
|---|---|---|---|---|
|||||317,861|
|||||34,913
3,904
375
938
54,247
765
1,708
330
203,886
1,450
2,793
463
74|
|||||305,846|
||||||
|||||12,015
62,769|
|||||74,784|
8
The Research Society for Process Oriented Psychology (UK) Limited
## Balance Sheet
## as at 31 August 2021
|**2021**
**Notes**
**£**
**Fixed assets**
Tangible assets
-
**Current assets**
Balance at bank
131,937
Debtors and prepayments
**2**
-
**Total current assets**
**131,937**
**Creditors: amounts falling due within one year**
Accruals
**3**
(33,926)
**Total current liabilities**
**(33,926)**
**Net current assets**
**98,010**
**Total assets**
**98,010**
**Represented by**
Unrestricted funds
82,773
Restricted funds
15,237
**Total**
**98,010**|2020
£
-
76,675
5,851
82,526
(7,742)
(7,742)
74,784
**74,784**
60,099
14,685
**74,784**
**0**|
|---|---|
For the period ending 31 August 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities;
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
The directors acknowledge their responsibilities for complying with the requirements 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.
The financial statements are approved by the Trustees on ___________and signed on its behalf by:
Martin Gent Trustee
9
The Research Society for Process Oriented Psychology (UK) Limited
## Notes to the Accounts
## for the period ended 31 August 2021
## **1 Accounting Policies**
## **(a) Basis of preparation**
The Financial Statements have been prepared in accordance with the Companies Act 2006 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS102 (effective from January 2015 and updated with effect from January 2016) - (the Charities SORP (FRS102)), as modified for smaller charities.
The Charity meets the definition of a public benefit entity as defined under FRS102.
- **(b)** Income
Grants donations and Income from charitable trading activities are recognised in full in the Statement of Financial Activities in the year in which they are received.
- **(c)** Restricted Funds
Restricted funds are used for specific purposes as laid down by the donor. Expenditure which meets the criteria is identified to the fund together with a fair allocation of management and support costs.
## **(d)** Unrestricted Funds
Unrestricted Funds are other income received or generated for the objects of the charity without further specified purpose and are available as general funds.
- **(e)** Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of V.A.T. The company is not VAT registered.
Governance costs of the charity relate to the costs of running the charity such as
the costs of meetings, professional costs and statutory compliance, and includes any costs which cannot be specifically identified to another expenditure classification. In the opinion of the trustees all support costs relate to charitable expenditure.
## **(f)** Tangible Fixed Assets and Depreciation
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each asset over its useful life.
## **(g)** Fund Accounting
Funds held by the charity are either restricted funds or unrestricted general funds. Unrestricted funds are funds which can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds that can only be used for a particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
10
The Research Society for Process Oriented Psychology (UK) Limited
## Notes to the accounts
## for the period ended 31 August 2021
## **2 Debtors**
|**2 **|**Debtors**|||
|---|---|---|---|
|||**2021**|2020|
|||**£**|£|
||Debtors and prepayments|-|5,851|
|||**-**|5,851|
|**3 **|**Creditors: amounts falling due within one year**|||
||These are expenses that have been incurred but have not been billed or paid for|||
||during the accounting period. They are in respect of:|||
||**2021**|2020|
|---|---|---|
||**£**|£|
|Trade creditors|475|475|
|Fees in advance|33,451|7,267|
||**33,926**|**7,742**|
## **4 Grants and restricted funds**
|**Brought**
**Incoming**
**Outgoing**
**forward**
**resources**
**resources**
WW2
5,224
-
-
EHMBF
9,461
552
-
**14,685**
**552**
**-**
**5 Annual fees and levies**
Annual Fees - students
Annual Fees - diplomates
Levies - individual sessions
**6 Contribution to costs income comprises the following:**
Room Hire
Other
**7 Other expenditure comprises the following:**
UKCP/HIPC Activities
External examiner
Five year review
External moderator
Other|**Transfers**
-
-
**-**
**2021**
**£**
33,176
5,920
2,120
**41,216**
**2021**
**£**
12,628
608
**13,236**
**2021**
**£**
1,000
-
-
-
-
**1,000**|**Carried**
**forward**
5,224
10,013|
|---|---|---|
|||**15,237**|
|||2020
£
30,751
5,920
3,452|
|||40,123|
|||2020
£
50,190
-|
|||**50,190**|
|||2020
£
-
1,000
1,056
500
237|
|||**2,793**|
**11**