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← The Research Society For Process Oriented Psychology (UK) Ltd

2025-08-31-accounts

Company no. 04794982 Charity no. 1107684

The Research Society for Process Oriented Psychology (UK) Ltd Report and Unaudited Financial Statements 31 August 2025

The Research Society for Process Oriented Psychology (UK) Ltd

Reference and administrative details

For the year ended 31 August 2025
Company number 04794982
Charity number 1107684
Registered office and 27 Old Gloucester Street
operational address London
WC1N 3AX
Trustees Trustees, who are also directors under company law, who served during
the year and up to the date of this report were as follows:
P Black (appointed on 6 June 2025)
M Fitter
M Gent (resigned on 1 March 2025)
F Khokhar
A Spencer
Company secretary S Karia
Bankers The Co-Operative Bank Plc
PO Box 250
Skelmersdale
WN8 6WT
Independent Godfrey Wilson Limited
examiners Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

The Research Society for Process Oriented Psychology (UK) Ltd

Report of the trustees

For the year ended 31 August 2025

The trustees present their report along with the financial statements of the charity for the year ended 31 August 2025.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 11 June 2003 and registered as a charity on 18 January 2005. 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.

The organisation’s coordination is managed by the Faculty Coordinator and School Coordinator, together with the ‘On the Pulse’ (OTP) and Finance and Renumeration committees (Remcom), and the Board of Trustees. These committees involve the board of Trustees, Faculty Members and the Finance Manager.

The Faculty are responsible for the development and implementation of the training activities and activities. This involves in-depth training of psychotherapists, in our UKCP accredited psychotherapy programme, as well as training for facilitating within organisations and communities. It also includes events open for the public to learn about Process Work methods and their application in a range of contexts.

The RSPOPUK committee is also an important body of our organisation which reviews the school’s direction and activities. It meets twice per year and includes both coordinators, members of faculty, diplomates, students, finance manager, the board of trustees and company secretary.

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.

Trustees

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. Trustees attend both the RSPOPUK meetings twice per year and meet with the OTP coordination/management group twice per year. Pat Black also attends the bursary committee meetings once per year.

Martin Gent stood down as trustee after many years of dedicated service, much gratitude to Martin. Mike Fitter also stepped down from the role of treasurer after many years of dedicated support to Process Work UK and is now a trustee. Pat Black was asked and agreed to become a new Trustee. Welcome Pat, who joins our existing trustees Faiza Khokhar, Toni Spencer and Mike Fitter.

Public benefit statement

The trustees confirm that they have had due regard to the Charity Commission’s guidance on public benefit when determining the charity’s activities.

2

The Research Society for Process Oriented Psychology (UK) Ltd

Report of the trustees

For the year ended 31 August 2025

Objectives and activities

The charity's objects and principal activities are to:

Achievements and performance

Process Work UK Programmes

Process Work UK (PWUK) is devoted to training facilitators. We have an annual training programme and a Diploma programme, as well as other public events. The Faculty, together with the Faculty and School Coordinators, lead the development of the curriculum and its implementation.

During the year 2024/25, we have had an exciting and very full year. We had a dynamic group of 28 students, engaged in learning and faculty led seminars and activities. The key themes for the year were structural discrimination and transference and dreaming up in relationship as part of a wider 5 year rotating training program.

Highlights of the year's training

The Intensive ‘Dreams and the Collective’ was for students and the public. This 5-day event was attended by over 80 people including PWUK students, Force for Change (CFOR) students and the wider public. The events allowed both diplomates and advanced students to co facilitate smaller groups to support their advanced practice and learning, whilst being supported by senior faculty. PWUK continues to work in collaboration with CFOR for the Intensive course that they share. Many diploma students come from CFOR programmes.

Faculty meets regularly throughout the year, working cooperatively in the development and coordination of the curriculum. Faculty also meets regularly to discuss student progress. Students meet regularly with their mentors and supervisors, as well as attending seminars and classes. Providing a rich and comprehensive training program.

3 students passed their phase 1 exams and are now phase 2 students. Two phase 2 students passed their final exams and are now have full clinical membership with the UK Council for Psychotherapy (UKCP). Preparation for our UKCP reaccreditation has been extensive and in depth, the reaccreditation meeting being held in Sept 2025. This will allow us to maintain our UKCP accreditation for the a further 5 years (15 years in total).

The pathway for new faculty is working very well and 2 diplomates have now entered the Faculty pathway.

Leadership

The school has evolved gradually into a combination of a sociocratic and coordinator system that has moved away from a school manager. Also, it has been realised that application of a solely sociocratic system hasn’t produced desired results and we haven’t managed to establish a sound sociocratic structure across the whole school. Instead, there are 2 coordinator posts: a school coordinator and faculty coordinator. These 2 roles meet regularly with On the Pulse (OTP), which consists of themselves and 2 school elders/senior faculty. The OTP functions, to some extent, in a sociocratic manner, combining eldership, experience, coordination, innovation and processing issues and events that require facilitation.

3

The Research Society for Process Oriented Psychology (UK) Ltd

Report of the trustees

For the year ended 31 August 2025

Also, the finance and remuneration committee (Remcom) consists of 2 elders/senior faculty, a faculty member and the finance manager. OTP has also begun to meet with the trustees twice an academic year to create a regular communication channel between the faculty/operational - management level and trustees. We have a new finance manager, Mandy Kinsella, who was our bookkeeper for 12 years.

The faculty and both coordinators work in agreement to not (unconsciously) create a hierarchical structure but to maintain active involvement of each individual and eldership across the whole school. Each faculty and admin team member has some responsibility in supporting collaboration within their respective teams, as well as between the admin and faculty teams while bringing more awareness around the rank dynamics as they occur in different relationship contexts in the school.

In this period, the faculty lost a dear member Iona Fredenburgh who was actively involved in running the school until the last phase of her life. Her departure was deeply felt among students and colleagues. The handover of students who worked with Iona was carefully done with consideration and reflection on each student's situation and needs.

Risk policy statement

The charity's management committee believes that effective risk management is essential to strong leadership and governance. It should be a core component of decision-making and integrated into both strategic and operational planning.

All new activities and projects will undergo risk assessment to ensure they align with the charity’s mission and objectives. Identified risks and opportunities will be evaluated, analysed and communicated at the appropriate level. A risk register highlighting key strategic risks is maintained and reviewed at least twice a year, or more frequently for volatile risks.

The charity will consistently evaluate and monitor the effectiveness of its risk management framework, making updates as necessary. Regular reports will be presented to the trustees, detailing significant and emerging risks requiring priority action for improved control.

Financial review

Numbers of students fell over 24/25 with 7 students either going on sabbatical or leaving the training. This led to a decrease in income in the year, to a total of £215,866 compared with £284,820 in 23/24. The decrease was recognised in the year and faculty made every effort to cut back and expenditure was decreased to £229,383 in the year, compared with £273,293 in 23/24. An annual course was held but was low in numbers. However, income from the annual intensive course from public attendance increased our overall income. The School continues to offer a bursary system to support and increase diversity of access to the training.

The overall results for the year show a deficit of £13,517 (23/24: surplus of £11,527), which is split between a restricted deficit of £1,940 and unrestricted deficit of £11,577.

Principal funding sources

The principal funding sources for the charity are currently by way of training income from seminars and courses carried on in furtherance of the charity’s objectives.

4

The Research Society for Process Oriented Psychology (UK) Ltd

Report of the trustees

For the year ended 31 August 2025

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. Based on 2024-25 expenditure, this would be between £57,346 and £114,692. The charity’s unrestricted general reserves at year end were £99,201, within the policy targets.

The trustees have also agreed that these parameters may be varied based on an annual risk management exercise conducted as part of the annual review of the Business Plan.

Whilst the financial strategy has previously been to build reserves, the objective going forward is to monitor the finances closely through the year and continue to curtail activities and expenditure when necessary. A longer term financial strategy is being reviewed, to be discussed at upcoming committee meetings.

Statement of responsibilities of the trustees

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

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

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

5

The Research Society for Process Oriented Psychology (UK) Ltd

Report of the trustees

For the year ended 31 August 2025

Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 25 November 2025 and signed on their behalf by

Faiza Khokhar

Faiza Khokhar - Trustee

6

Independent examiner's report

To the trustees of

The Research Society for Process Oriented Psychology (UK) Ltd

I report to the trustees on my examination of the accounts of The Research Society for Process Oriented Psychology (UK) Ltd (the charitable company) for the year ended 31 August 2025, which are set out on pages 8 to 16.

Responsibilities and basis of report

As the trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charitable company's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Dougal Howard

Date: 25 November 2025 Dougal Howard ACA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

7

The Research Society for Process Oriented Psychology (UK) Ltd

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 August 2025

Note
Income from:
Donations
Charitable activities
3
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
4
12
5
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income / (expenditure)
Transfers between funds
Net movement of funds		 £
£
60
-
-
215,806
60
215,806
-
316
-
229,067
-
229,383
60
(13,577)
(2,000)
2,000
(1,940)
(11,577)
10,628
110,778
8,688
99,201
Unrestricted
Restricted		 2025
Total
£
60
215,806
215,866
316
229,067
229,383
(13,517)
-
(13,517)
121,406
107,889		 2024
Total
£
511
284,309
284,820
329
272,964
273,293
11,527
-
11,527
109,879
121,406

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 12 to the accounts.

8

The Research Society for Process Oriented Psychology (UK) Ltd

Balance sheet

As at 31 August 2025

Note
Current assets
Debtors
8
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
9
Net current assets
Net assets
11
Funds
12
Restricted funds
Unrestricted funds
General funds
Total charity funds		 £
14,661
110,572
125,233
(17,344)		 2025
£
107,889
107,889
8,688
99,201
107,889		 2024
£
6,858
127,490
134,348
(12,942)
121,406
121,406
10,628
110,778
121,406

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

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

Approved by the trustees on 25 November 2025 and signed on their behalf by

Faiza Khokhar

Faiza Khokhar - Trustee

9

The Research Society for Process Oriented Psychology (UK) Ltd

Notes to the financial statements

For the year ended 31 August 2025

1. Accounting policies

a) Basis of preparation and general information

The Research Society for Process Oriented Psychology (UK) Ltd is a charitable company limited by guarantee registered in England and Wales. The registered office address is 27 Old Gloucester Street, London, WC1N 3AX.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Research Society for Process Oriented Psychology (UK) Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income received in advance of provision of course delivery is deferred until criteria for income recognition are met.

d) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

e) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

10

The Research Society for Process Oriented Psychology (UK) Ltd

Notes to the financial statements

For the year ended 31 August 2025

1. Accounting policies (continued)

f) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated in full to charitable activities, as this forms the majority of the charity's expenditure.

g) 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.

h) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

i) Creditors

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.

j) Financial instruments

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

k) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

11

The Research Society for Process Oriented Psychology (UK) Ltd

Notes to the financial statements

For the year ended 31 August 2025

2. Prior period comparatives: statement of financial activities

Income from:
Donations
Charitable activities
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
3.
Income from charitable activities
Annual fees and levies
Events
Total income from charitable activities
Net income and net movement in funds		 Restricted
£
£
511
-
-
284,309
511
284,309
-
329
-
272,964
-
273,293
511
11,016
2025
Total
£
6,720
209,086
215,806
Unrestricted		 2024
Total
£
511
284,309
284,820
329
272,964
273,293
11,527
2024
Total
£
6,808
277,501
284,309

In the current and prior periods all income from charitable activities was unrestricted.

12

The Research Society for Process Oriented Psychology (UK) Ltd

Notes to the financial statements

For the year ended 31 August 2025

4. Total expenditure

Raising
funds
£
Post holder fees
-
Faculty development
-
Office costs
-
Website and publicity
316
Insurance
-
Events
-
UKCP membership
-
Other expenses
-
Legal and professional
-
Bank charges
-
Bad debt
-
Sub-total
316
Allocation of support and governance costs
-
Total expenditure
316
Total governance costs were £2,854 (2024: £2,700).
Prior period comparative
Raising
funds
£
Post holder fees
-
Faculty development
-
Office costs
-
Website and publicity
329
Insurance
-
Events
-
UKCP membership
-
Other expenses
-
Legal and professional
-
Bank charges
-
Sub-total
329
Allocation of support and governance costs
-
Total expenditure
329		 £
£
43,170
-
14,328
-
-
1,420
-
574
-
800
158,372
-
5,844
-
-
1,200
-
2,854
-
278
227
-
221,941
7,126
7,126
(7,126)
229,067
-
Charitable
activities
£
£
55,945
-
17,573
-
-
1,550
-
1,117
-
616
189,645
-
2,325
-
-
1,273
-
2,700
-
220
265,488
7,476
7,476
(7,476)
272,964
-
Charitable
activities
Support and
governance
costs
Support and
governance
costs		 2025
Total
£
43,170
14,328
1,420
890
800
158,372
5,844
1,200
2,854
278
227
229,383
-
229,383
2024
Total
£
55,945
17,573
1,550
1,446
616
189,645
2,325
1,273
2,700
220
273,293
-
273,293

13

The Research Society for Process Oriented Psychology (UK) Ltd

Notes to the financial statements

For the year ended 31 August 2025

5. Net movement in funds

This is stated after charging:

Trustees' remuneration
Trustees' reimbursed expenses
Independent examiner's remuneration:
Independent examination (excluding VAT)		 2025
£
Nil
329
2,350		 2024
£
Nil
280
2,250

One trustee was reimbursed £329 for travel expenses in the current year (2024: two trustees were reimbursed £280 for travel expenses).

6. Staff costs and numbers

The charity does not employ any staff, contracting workers on a freelance basis.

The key management personnel of the charitable company comprise the trustees, none of whom are remunerated.

7. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

8. Debtors

Trade debtors
Prepayments		 2025
2024
£
£
1,561
2,581
13,100
4,277
14,661
6,858

9. Creditors: amounts due within 1 year

Trade creditors
Accruals
Deferred income (see note 10)		 2025
£
7,089
2,820
7,435
17,344		 2024
£
9,337
2,700
905
12,942

14

The Research Society for Process Oriented Psychology (UK) Ltd

Notes to the financial statements

For the year ended 31 August 2025

10. Deferred income

Deferred income
At 1 September 2024
Deferred during the year
Released during the year
At 31 August 2025
Deferred income relates to course fees invoiced in advance.		 2025
£
905
7,435
(905)
7,435		 2024
£
29,757
905
(29,757)
905

11. Analysis of net assets between funds

Current assets
Current liabilities
Net assets at 31 August 2025
Prior period comparative
Current assets
Current liabilities
Net assets at 31 August 2024		 £
8,688
-
8,688
£
10,628
-
10,628
Restricted
funds
Restricted
funds		 £
116,545
(17,344)
99,201
£
123,720
(12,942)
110,778
General
funds
General
funds		 Total
funds
£
125,233
(17,344)
107,889
Total
funds
£
134,348
(12,942)
121,406

15

The Research Society for Process Oriented Psychology (UK) Ltd

Notes to the financial statements

For the year ended 31 August 2025

12. Movements in funds
Restricted funds
Edna Holt Memorial
Bursary Fund
Total restricted funds
Unrestricted funds
General funds
Total unrestricted funds
Total funds
Purposes of restricted funds
Edna Holt Memorial
Bursary Fund		 At 1
September
2024
Income
£
£
£
£
£
10,628
60
-
(2,000)
8,688
10,628
60
-
(2,000)
8,688
110,778
215,806
(229,383)
2,000
99,201
110,778
215,806
(229,383)
2,000
99,201
121,406
215,866
(229,383)
-
107,889
At 31
August
2025
Expenditure
A
fund
consisting
of
charitable
donations
used
to
fund
Processwork UK bursaries.
Transfers
between
funds		 £
8,688
At 31
August
2025
8,688
99,201
99,201
107,889

Transfers

A transfer of £2,000 was made in the year from the Edna Holt Memorial Bursary Fund to General funds to reflect the bursaries awarded to students in the year.

Prior period comparative

Restricted funds
Edna Holt Memorial
Bursary Fund
Total restricted funds
Unrestricted funds
General funds
Total unrestricted funds
Total funds		 At 1
September
2023
£
10,117
10,117
99,762
99,762
109,879		 Income
£
£
511
-
511
-
284,309
(273,293)
284,309
(273,293)
284,820
(273,293)
Expenditure		 £
-
-
-
-
-
Transfers
between
funds		 £
10,628
At 31
August
2024
10,628
110,778
110,778
121,406

13. Related party transactions

There were no related party transactions in the current or prior period.

16