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2021-09-30-accounts

Company Registration Number - 05477406

The Charity Registration Number is :- 01115673

The British Association of Play Therapists Limited

Report and Accounts

30 September 2021

The British Association of Play Therapists Limited

Report and accounts for the year ended 30 September 2021

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 8
Independent Accountant's Report 10
Funds Statements:-
Statement of Financial Activities 12
Statement of Financial Activities - Prior Year statement 13
Movements in funds 14
Revenue Funds 14
Summary of funds 14
Income and Expenditure account 15
Balance sheet 16
Notes to the accounts 17
Pages not forming part of the statutory accounts:
Detailed statement of financial activities (Income & Expenditure Account) 27

The British Association of Play Therapists Limited

Company Registration Number - 05477406

Trustees' Annual Report for the year ended 30 September 2021

The Trustees present their Report and Accounts for the year ended 30 September 2021, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

The charity name.

The legal name of the charity is:- The British Association of Play Therapists Limited

The charity is also known by its operating name, BAPT

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 01115673

Legal structure of the charity

The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.

The Governing Document is dated 10 June 2005

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

1

The British Association of Play Therapists Limited

Company Registration Number - 05477406

Trustees' Annual Report for the year ended 30 September 2021

The principal operating address, telephone number, email and web addresses of the charity are:-

1 Beacon Mews South Road, Weybridge Surrey, KT13 9DZ Telephone 01932 828638 Email Address info@bapt.uk.com Web address www.bapt.info

The registered office of the charity for Companies Act purposes is:-

Philips House Drury Lane, St Leonards on Sea East Sussex, TN38 9BA

The Trustees in office on the date the report was approved were:-

Ruth Lazarus - Chair Judith James - Company Secretary Sarah Hickson - International Ambassador Jo Hill - Board member Andrew O'Mahony - Lay Member Donna Benson - Professional Practice Lynne Borrowdale - Communication & PR (long term sick leave wef 9/12/22) Ann Greenwood - Board member (appointed 26/6/21) Tracie Faa Thompson - Board member (appointed 26/6/21)

The following persons served as Trustees during the year ended 30 September 2021 :-

The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-.

Ruth Lazarus - Chair Harriet Armstrong - Vice Chair (resigned 26/6/21) Judith James - Company Secretary Sarah Hickson - International Ambassador Jo Hill - Board member Andrew O'Mahony - Lay Member Donna Benson - Professional Practice Dr Sue Elmer - Research (resigned 26/6/21) Sean Girty - Lay member (resigned 10/1/22) Jeanne McLaughlin - Board member (Scotland) (resigned 18/2/22) Lynne Borrowdale - Communication & PR (long term sick leave wef 9/12/22) Ann Greenwood - Board member (appointed 26/6/21) Tracie Faa Thompson - Board member (appointed 26/6/21)

2

The British Association of Play Therapists Limited

Company Registration Number - 05477406

Trustees' Annual Report for the year ended 30 September 2021

The trustees are the honorary officers, members of the Executive Committee, and the holding trustees, who have served throughout the year.

Trustees shall be elected for three years commencing at the AGM they are elected. After the three year term has elapsed they will be eligible to stand for re-election at the AGM for a further three year term. After 2 consecutive 3 year terms trustees shall be eligible to stand for re-election for a further term of one year. No elected trustee will serve on the Board of trustees for more than seven consecutive years from the date of their first election unless they are nominated by a non-retiring trustee. The exceptions to this 7 year limitation are the roles of Company Secretary or Treasurer, whereby the trustee holding either of these roles can stand for re-election every 3 years, without limitation. The usual nomination and re-election procedure will apply.

All the trustees are also members of the charity.

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

To relieve the needs of children, young people and adults suffering emotional and behavioural difficulties by promoting the art and science of play therapy and promoting high standards in the practice of play therapy for the public benefit.

The main activities undertaken in relation to those purposes during the year.

Funds are raised to support and maintain the association’s existing social activities, and to continue to provide services including education, training, advice and the provision of information. The executive committee is empowered to invest surplus funds in such investments, securities and property as they see fit. Apart from funds invested in this manner, and shown as such on the balance sheet, the assets of the charity are held for the purpose of realising its stated aims.

Our membership of the Professional Standards Authority (PSA) since November 2014 has helped to enhance the status of BAPT.

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The British Association of Play Therapists Limited

Company Registration Number - 05477406

Trustees' Annual Report for the year ended 30 September 2021

To assist in achieving the key objectives of the charity, we:

The main activities undertaken during the year to further the charity's purpose for the public benefit.

Our main activities are to have a membership that is registered to ensure appropriate standards of play therapy training, continual professional development and supervision to protect the children, young people and adults and for public benefit.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The contribution of volunteers during the year.

We would like to recognise the valuable contribution made by our volunteers of their time, given in support of all areas of our activities, and without which some areas could not operate.

4

The British Association of Play Therapists Limited

Company Registration Number - 05477406

Trustees' Annual Report for the year ended 30 September 2021

The main achievements and performance of the charity during the year.

Our achievements are the following:

4) Continue to hold Conferences each year, albeit virtually in 2020 & 2021 - it was important to continue to provide training & support for members and Non-members alike, despite the Covid 19 pandemic.

5) Held a virtual/online AGM to ensure we upheld the legal requirements that we have and also enable members to raise any questions.

9) Continue to work alongside the Universities whose courses we accredit to ensure accredited training continues to produce highly trained PT's.

10) Continue to be part of the Accredited registers Collaborative and to work with other Organisations.

11) Continue to uphold legal requirements to file what is needed at Companies House and Charity Commission.

The difference the charity's performance during the year has made to the beneficiaries of the charity and the degree to which it has benefited wider society.

Through our main activities we have ensured that our members acquire appropriate standards of play therapy training, continual professional development and supervision to protect the children, young people and adults under their care. This in turn benefits those end users and the wider public.

5

The British Association of Play Therapists Limited

Company Registration Number - 05477406

Trustees' Annual Report for the year ended 30 September 2021

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

A majority is required at an AGM or an EGM to appoint or elect a member to the executive committee/board of directors, who are the managing trustees. Members are invited to nominate trustees prior to the AGM. All members of the association present at the meeting are able to take part in this vote.

The policies and procedures for the induction and training of trustees.

New trustees are advised of all documentation held in the association’s office relating to their legal requirements and obligations under charity and company law, recent financial statements, minutes of meetings and governing documents. Trustees are informed of any external training events appropriate to their role.

The Chief Executive Officer and other senior management personnel to whom day to day management is delegated

Judith James (company secretary and senior administrator)

The trustees' bankers and advisors

Bankers HSBC - 41 Market Place, Loughborough LE11 3EJ

Borneo Linnells - Dixon House, 77-97 Harpur Street, Bedford MK40 2SY Solicitors

Financial review

The charity's financial position at the end of the year ended 30 September 2021

The financial position of the charity at 30 September 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Total Funds
Net income
Unrestricted Revenue Funds available for the
general purposes of the charity		 2021
£
36,918
160,741
160,741		 2020
£
27,735
123,823
123,823

6

The British Association of Play Therapists Limited

Company Registration Number - 05477406

Trustees' Annual Report for the year ended 30 September 2021

Financial review of the position at the reporting date, 30 September 2021 .

The trustees consider the financial performance by the charity during the year to have been satisfactory.

Specific changes in fixed assets are detailed in the notes to the accounts.

Policies on reserves.

The association adopts a policy of budgeting to monitor receipt of, and application of, funds. By careful management we strive to ensure a sufficient level of funds for contingencies to meet our various requirements. The association has a reserves policy in common with all charities, which would provide a cushion if some of our varied sources of income that are available to the association were to fall short of their budget targets. As a result, our levels of liquidity are purposely maintained at a sufficient level to ensure our commitments are covered.

From an analysis of our situation it remains clear that the association needs to continue to generate additional income, the opportunities for grants and corporate donations will be further explored. The trustees are working hard to take advantage of any opportunities that lie before us.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in the general purposes fund are available and adequate to fulfil its obligations.

Details of The Independent Examiner

Mrs S Edwards

Member of AFA FMAAT

Ace Accounting (Sussex) Ltd Philips House Drury Lane St Leonards on Sea TN38 9BA

7

The British Association of Play Therapists Limited

Company Registration Number - 05477406

Trustees' Annual Report for the year ended 30 September 2021

Statement of the Directors' and Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They 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 also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

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The British Association of Play Therapists Limited

Company Registration Number - 05477406

Trustees' Annual Report for the year ended 30 September 2021

Method of preparation of accounts - Small company provisions

The financial statements are set out on pages 12 to 26.

The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

This report was approved by the board of trustees on ………………….

R Lazarus Director and Trustee

9

The British Association of Play Therapists Limited

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 30 September 2021

I report to the Trustees on my examination of the financial statements of the charitable company on pages 12 to 26 for the year ended 30 September 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 17.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 8, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

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The British Association of Play Therapists Limited

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).

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 financial statements to be reached.

Signed:-

Mrs S Edwards - Independent Examiner

AFA FMAAT

Ace Accounting (Sussex) Ltd Philips House Drury Lane St Leonards on Sea TN38 9BA

This report was signed on …………………

11

The British Association of Play Therapists Limited - Statement of Financial Activities for the year ended 30 September 2021

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 30 September 2021, as required by the Companies Act 2006)

Current year
Unrestricted
Funds
2021
£
Income & Endowments from:
Donations & Legacies
A1
76,119
Charitable activities
A2
19,582
Investments
A4
7
Other
A5
411
Total income
A
96,119
Expenditure on:
Charitable activities
B2
59,524
Other
B3
(323)
Total expenditure
B
59,201
Net income for the year
36,918
Net income after transfers
A-B-C
36,918
36,918
Reconciliation of funds:-
E
Total funds brought forward
123,823
Total funds carried forward
160,741
Net movement in funds
SORP
Ref		 Current year
Unrestricted
Funds
2021
£
76,119
19,582
7
411		 Current year
Restricted
Funds
2021
£
-
-
-
-		 Current year
Total Funds
2021
£
76,119
19,582
7
411
96,119
59,524
(323)
59,201
36,918
36,918
36,918
123,823
160,741		 Prior Year
Total Funds
2020
£
70,196
34,402
131
1,187
96,119 - 105,916
59,524
(323)		 -
-		 69,696
8,485
59,201 - 78,181
36,918 - 27,735
- 27,735
36,918
123,823		 -
-		 27,735
96,088
160,741 - 123,823

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 17 to 26 form an integral part of these accounts.

12

The British Association of Play Therapists Limited - Statement of Financial Activities for the year ended 30 September 2021

Income from:
Donations & Legacies
A1
Charitable activities
A2
Investments
A4
Other
A5
Total income
A
Expenditure on:
Charitable activities
B2
Other
B3
Total expenditure
B
Net income for the year
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
SORP
Ref
Net movement in funds		 Prior Year
Unrestricted
Funds
2020
£
70,196
34,402
131
1,187		 Prior Year
Restricted
Funds
2020
£
-
-
-
-		 Prior Year
Total Funds
2020
£
70,196
34,402
131
1,187
105,916 - 105,916
69,696
8,485		 -
-		 69,696
8,485
78,181 - 78,181
27,735 - 27,735
27,735 - 27,735
27,735
96,088		 -
-		 27,735
96,088
123,823 - 123,823

All activities derive from continuing operations

The British Association of Play Therapists Limited - Resources applied in the year ended 30 September 2021 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Net resources available to fund charitable activities		 2021
£
36,918
36,918		 2020
£
27,735
27,735

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 17 to 26 form an integral part of these accounts.

13

The British Association of Play Therapists Limited - Statement of Financial Activities for the year ended 30 September 2021

Movements in revenue and capital funds for the year ended 30 September 2021

Revenue accumulated funds

Accumulated funds brought forward
Closing revenue funds
Summary of funds
Revenue accumulated funds
Recognised gains and losses before transfers		 Unrestricted
Funds
2021
£
123,823
36,918		 Restricted
Funds
2021
£
-
-		 Total
Funds
2021
£
123,823
36,918
160,741
160,741
Total
Funds
2021
£
160,741		 Last year
Total Funds
2020
£
96,088
27,735
160,741 - 123,823
160,741 - 123,823
Last Year
Total Funds
2020
£
123,823

The notes attached on pages 17 to 26 form an integral part of these accounts.

14

The British Association of Play Therapists Limited - Statement of Financial Activities for the year ended 30 September 2021

The British Association of Play Therapists Limited

Income and Expenditure Account for the year ended 30 September 2021 as required by the Companies Act 2006

Income
Income from operations
Interest receivable
Other operating income
Gross income in the year before exceptional items
Exceptional items:
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
Other expenditure
Total expenditure in the year
Tax on surplus on ordinary activities
Retained surplus for the financial year
Net income after tax in the financial year
Net income before tax in the financial year
Investment income		 2021
£
95,701
7
411
96,119
96,119
57,260
-
2,264
(323)
59,201
36,918
-
36,918
36,918		 2020
£
104,598
131
1,187
105,916
105,916
67,801
23
1,872
8,485
78,181
27,735
-
27,735
27,735

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 17 to 26 form an integral part of these accounts.

15

The British Association of Play Therapists Limited - Balance Sheet as at 30 September 2021

SORP
Note Ref 2021 2020
£ £
Current assets B
Debtors 9 B2 6,456 9,690
Cash at bank and in hand B4 191,230 129,771
Total current assets 197,686 139,461
Creditors: amounts falling due within
one year 10 C1 (36,945) (15,638)
Net current assets 160,741 123,823
The total net assets of the charity 160,741 123,823
The total net assets of the charity are funded by the funds of the charity, as follows:-
Unrestricted Funds
Unrestricted Revenue Funds 14 D3 160,741 123,823
Total charity funds 160,741 123,823

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 11.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

R Lazarus

Trustee Approved by the board of trustees on …………………

The notes attached on pages 17 to 26 form an integral part of these accounts.

16

The British Association of Play Therapists Limited

Notes to the Accounts for the year ended 30 September 2021

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Measurement and estimation - Where appropriate, the trustees have exercised their judgement in measuring the value of income and expenditure and of assets and liabilities. There have been no material items requiring disclosure in the current or previous year.

Risks and future assumptions

The charity is a public benefit entity.

The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

The association has policies and procedures in place designed to minimize any potential risk to the association. A review of all current risk assessments is carried out annually, or earlier should this be considered necessary. Risk assessments are introduced for any new activities undertaken by the association.

Policies relating to categories of income and income recognition.

Membership subscriptions

The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.

The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.

Policies relating to expenditure on goods and services provided to the charity.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note5.

17

The British Association of Play Therapists Limited

Notes to the Accounts for the year ended 30 September 2021

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value ov estimated useful lives.

Plant and machinery

25 % on written down value

All fixed assets costing more than £1000 are capitalised.

A regular annual review of the likelihood of asset impairment is undertaken.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Creditors and provisions

Creditors and provisions are measured at the balance sheet date using generally accepted accounting principles and are analysed between those falling due within one year and those due after more than one year.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. There are no such funds at the balance sheet date.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law. There are no such funds at the balance sheet date.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

18

The British Association of Play Therapists Limited

Notes to the Accounts for the year ended 30 September 2021

4 Net surplus before tax in the financial year

Depreciation of owned fixed assets
The net surplus before tax in the financial year is stated after charging:-		 2021
£
-		 2020
£
23

5 The contribution of volunteers

The charity depends on the support of its volunteers, which is much appreciated. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

6 Staff costs and emoluments

Salary costs
2021
2020
£
£
Gross Salaries excluding trustees and key management personnel
15,240
19,419
Total salaries, wages and related costs
15,240
19,419
Numbers of full time employees or full time equivalents
2021
2020
The average number of total staff employed in the year was
1
1
The average number of part time staff employed in the year was
1
1
The estimated full time equivalent number of all staff employed in the year was
1
1
The estimated equivalent number of full time staff deployed in different activities in the year was:-
Engaged on management and administration
1
1
The estimated full time equivalent number of all staff employed as above
1
1
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any
related entity, either in the current or prior year.		 2021
£
15,240		 2020
£
19,419
15,240 19,419
2021
1		 2020
1
1
1
1
1 1
from the charity or any

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

7 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

19

The British Association of Play Therapists Limited

Notes to the Accounts for the year ended 30 September 2021 8 Tangible fixed assets

Cost
At 1 October 2020
At 30 September 2021
Depreciation
At 1 October 2020
At 30 September 2021
Net book value
At 30 September 2021
9 Debtors
Prepayments and accrued income
10 Creditors: amounts falling due within one year
Trade creditors
Accruals
11 Income and Expenditure account summary
At 1 October 2020
Surplus after tax for the year
At 30 September 2021		 Land and
Buildings
£
-		 Plant &
Machinery
£
889		 Motor
Vehicles
£
-		 Total
£
889
- 889 - 889
- 889 - 889
- 889 - 889
- - - -
2021
£
6,456		 2020
£
9,690
2021
£
17,752
19,193		 2020
£
4,618
11,020
36,945 15,638
2021
£
123,823
36,918		 2020
£
96,088
27,735
160,741 123,823

12 No related party transactions

There were no transactions with related parties in the year.

20

The British Association of Play Therapists Limited

Notes to the Accounts for the year ended 30 September 2021

13 Particulars of how particular funds are represented by assets and liabilities

At 30 September 2021
Current Assets
Current Liabilities
At 1 October 2020
Current Assets
Current Liabilities		 Unrestricted
funds
£
197,686
(36,945)		 Designated
funds
£
-		 Restricted
funds
£
-
-		 Total
Funds
£
197,686
(36,945)
160,741 - - 160,741
Unrestricted
funds
£
139,461
(15,638)		 Designated
funds
£
-
-		 Restricted
funds
£
-
-		 Total
Funds
£
139,461
(15,638)
123,823 - - 123,823

14 Change in total funds over the year as shown in Note 13 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Total charity funds		 £
123,823
Funds brought
forward from
2020		 See Note 15
£
36,918
Movement in
funds in 2021		 £
-
Transfers
between
funds in 2021		 £
160,741
Funds
carried
forward to
2022
123,823 36,918 - 160,741
123,823 36,918 - 160,741

15 Analysis of movements in funds over the year as shown in Note 14

Other
Income Expenditure Gains & Movement
Losses in funds
2021 2021 2021 2021
£ £ £ £
Unrestricted and designated funds:-
Unrestricted Revenue Funds 96,119 (59,201) - 36,918

Gains and losses are detailed in the notes if appropriate.

16 The purposes for which the funds as detailed in note 14 are held by the charity are:-

Unrestricted and designated funds:-

Unrestricted Revenue Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

17 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity is obliged to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

21

The British Association of Play Therapists Limited

Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

18
Donations and Legacies
Current year
Unrestricted
Funds
2021
£
Donations and gifts from individuals
23
-
23
65,477
Gift Aid
10,619
10,619
Total Donations and Legacies
A1
76,119
19 Income from charitable activities - Trading Activities
Current year
Unrestricted
Funds
2021
£
Primary purpose and ancillary trading
19,582
19,582
Membership donations - Gift Aid claims
Membership subscriptions as donations
Total donations and gifts from individuals
L St Louis
Small donations individually less than £1000
Total Primary purpose and ancillary trading
Total Gift Aid
Sale of goods and services in accordance with the
charity's objects		 Current year
Unrestricted
Funds
2021
£
23
-		 Current year
Restricted
Funds
2021
£
-
-
-
-
-
-
-
Current year
Restricted
Funds
2021
£
-
-		 Current year
Total Funds
2021
£
23
-
23
65,477
10,619
10,619
76,119
Current year
Total Funds
2021
£
19,582
19,582		 Prior Year
Total Funds
2020
£
-
1,000
23 1,000
65,477 59,692
10,619 9,504
10,619 9,504
76,119 70,196
Prior Year
Total Funds
2020
£
34,402
19,582 34,402

22

The British Association of Play Therapists Limited

Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015

20 Total Income from charitable activities

Current year
Unrestricted
Funds
£
2021
Total income from charitable trading
19,582
Total from charitable activities
A2
19,582
21 Investment income
Current year
Unrestricted
Funds
2021
£
Bank Interest Receivable
-
Non Bank interest receivable
7
Total investment income
A4
7
22 Other income and gains
Current year
Unrestricted
Funds
2021
£
Summary of Other income
411
-
Total other income
A5
411
Sundry other income
Royalties from the exploitation of intellectual property
rights		 Current year
Unrestricted
Funds
£
2021
19,582		 Current year
Restricted
Funds
£
2021
-
-
Current year
Restricted
Funds
2021
£
-
-
-
Current year
Restricted
Funds
2021
£
-
-
-		 Current year
Total Funds
£
2021
19,582
19,582
Current year
Total Funds
2021
£
-
7
7
Current year
Total Funds
2021
£
411
-
411		 Prior Year
Total Funds
£
2020
34,402
34,402
Current year
Unrestricted
Funds
2021
£
-
7		 Prior Year
Total Funds
2020
£
106
25
7 131
Current year
Unrestricted
Funds
2021
£
411
-		 Prior Year
Total Funds
2020
£
987
200
411 1,187

23 Expenditure on charitable activities - Direct spending

Current year
Unrestricted
Funds
2021
£
15,240
-
2,734
Total direct spending
B2a
17,974
Marketing and advertising of charitable services
Travel and Subsistence - Charitable Activities
Gross wages and salaries - charitable activities		 Current year
Unrestricted
Funds
2021
£
15,240
-
2,734		 Current year
Restricted
Funds
2021
£
-
-
-
-		 Current year
Total Funds
2021
£
15,240
-
2,734
17,974		 Prior Year
Total Funds
2020
£
19,419
1,638
2,562
23,619

23

The British Association of Play Therapists Limited

Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015

24 Expenditure on charitable activities - Charitable trading

Current year
Unrestricted
Funds
2021
£
13,707
2,918
1,500
Total charitable trading costs
B2b
18,125
Membership card costs
Cost of publication sales
Annual conference costs		 Current year
Unrestricted
Funds
2021
£
13,707
2,918
1,500		 Current year
Restricted
Funds
2021
£
-
-
-		 Current year
Prior Year
Total Funds
Total Funds
2021
2020
£
£
13,707
13,161
2,918
7,866
1,500
500
- 18,125
21,527

24

The British Association of Play Therapists Limited

Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015

25
Employee costs not included in direct costs
Premises Expenses
Administrative overheads
Financial costs
Support costs before reallocation
Total support costs
Stationery and printing
Support costs for charitable activities
Sundry expenses
Liability and contents insurance
Software licences and IT expenses
Membership subscriptions
Staff welfare
Depreciation & Amortisation in total for the
Telephone, fax and internet
Room Hire
Bank charges		 Current year
Unrestricted
Funds
2021
£
-
4,694
381
306
13,301
791
873
263
552
-		 Current year
Restricted
Funds
2021
£
-
-
-
-
-
-
-
-
-
-		 Current year
Total Funds
2021
£
-
4,694
381
306
13,301
791
873
263
552
-		 Prior Year
Total Funds
2020
£
363
7,064
572
462
10,827
1,438
828
48
1,053
23
21,161 -
-		 21,161
21,161		 22,678
21,161 22,678

The basis of allocation of costs between activities is described under accounting policies

26 Other Expenditure - Governance costs

Independent Examiner's fees
Total Governance costs		 Current year
Unrestricted
Funds
2021
£
2,264		 Current year
Restricted
Funds
2021
£
-
-		 Current year
Total Funds
2021
£
2,264
2,264		 Prior Year
Total Funds
2020
£
1,872
2,264 1,872

25

The British Association of Play Therapists Limited

Detailed analysis of income and expenditure for the year ended 30 September 2021 as required by the SORP 2015

27 Total Charitable expenditure

Total Charitable expenditure Total Charitable expenditure
Current year
Unrestricted
Funds
2021
£
Total direct spending
B2a
17,974
Total charitable trading costs
B2b
18,125
Total support costs
B2d
21,161
Total Governance costs
B2e
2,264
Total charitable expenditure
B2
59,524		 Current year
Current year
Prior Year
Restricted
Funds
Total Funds
Total Funds
2021
2021
2020
£
£
£
-
17,974
23,619
-
18,125
21,527
-
21,161
22,678
-
2,264
1,872
59,524 -
59,524
69,696

28 Other trading expenditure unrelated to fundraising or charitable activities

Current year
Unrestricted
Funds
2021
£
(323)
Non charity expenditure
B3b
(323)
29 Total of other expenditure
Current year
Unrestricted
Funds
2021
£
Non charity expenditure
(323)
Total other expenditure
B3
(323)
Loss from fraud		 Current year
Unrestricted
Funds
2021
£
(323)		 Current year
Restricted
Funds
2021
£
-		 Current year
Total Funds
2021
£
(323)		 Prior Year
Total Funds
2020
£
8,485
- (323) 8,485
Current year
Unrestricted
Funds
2021
£
(323)		 Current year
Restricted
Funds
2021
£
-
-		 Current year
Total Funds
2021
£
(323)
(323)		 Prior Year
Total Funds
2020
£
8,485
(323) 8,485

26

The British Association of Play Therapists Limited

Detailed income & expenditure account for the for the year ended 30 September 2021

This schedule does not form part of the statutory accounts

£
£
INCOME
Membership and conference fees
82,105
Advertising income
-
Publications/information packs
2,470
Royalties received
411
Gift Aid
10,619
Donations received
23
Interest receivable
7
Miscellaneous income
484
96,119
EXPENDITURE
Conference costs
13,707
Cost of publication sales
2,918
Membership card costs
1,500
Rent/Room hire
4,693
Insurance
873
PSA fee
12,517
General membership subscriptions
784
Travel expenses
-
Printing, postage and stationery
306
Telephone
381
Software licences and IT expenses
791
Wages and salaries (administrator costs)
15,240
Training and welfare
-
Loss from fraud
(323)
Sundry expenses
264
Bank charges
552
Accountancy charges
2,264
Website costs
2,734
Depreciation
-
59,201
NET (OUTGOING)/INCOMING RESOURCES FOR THE PERIOD
36,918
OTHER RECOGNISED GAINS AND LOSSES
Investment gains/(losses)
-
NET INCOMING RESOURCES FOR THE PERIOD RETAINED
36,918
Balance brought forward
123,823
BALANCE CARRIED FORWARD
160,741
£
30/09/2021		 £
£
91,785
1,000
1,309
987
9,504
1,000
131
200
105,916
13,161
7,866
500
7,064
828
10,285
542
1,638
462
572
1,438
19,419
363
8,485
48
1,053
1,872
2,562
23
78,181
27,735
-
27,735
96,088
123,823
£
30/09/2020		 £
£
91,785
1,000
1,309
987
9,504
1,000
131
200
105,916
13,161
7,866
500
7,064
828
10,285
542
1,638
462
572
1,438
19,419
363
8,485
48
1,053
1,872
2,562
23
78,181
27,735
-
27,735
96,088
123,823
£
30/09/2020
105,916
78,181
27,735
-
27,735
96,088
123,823
£

27