2022-09-30-accounts

Company Registration Number - 05477406

The Charity Registration Number is :- 01115673

The British Association of Play Therapists Limited

Report and Accounts

30 September 2022

The British Association of Play Therapists Limited

Report and accounts for the year ended 30 September 2022

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 2022

The Trustees present their Report and Accounts for the year ended 30 September 2022, 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.

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The British Association of Play Therapists Limited

Company Registration Number - 05477406

Trustees' Annual Report for the year ended 30 September 2022

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

1 Beacon Mews South Road, Weybridge Surrey, KT13 9DZ Telephone [phone] Email Address [e-mail] 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:-

Donna Benson – Chair & Professional Practice Sarah Hickson – Vice Chair Sandra Boyle – Board Member Tracie Faa Thompson – Training & Education Chair Maggie Fearn – International Ambassador (co-opted Apr23) Ann Greenwood – Wales Representative Jo Hill - Board member Paul Kilgallon – Lay Member (co-opted Apr23) Tracy Lanigan – Scotland Representative Audrey Lee – Membership Secretary Alex Machon – Membership Renewals Sonia Murray – Board Member & Portfolio Lead Andrew O'Mahony - Lay Member Esther Schencks – Communication & PR Chair

The following persons served as Trustees during the year ended 30 September 2022 :-

The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-. Donna Benson – Chair (Jul22) & Professional Practice Sarah Hickson – Vice Chair (Jul22) & International Ambassador Sandra Boyle – Board Member (co-opted Feb22) Tracie Faa Thompson – Training & Education Chair Ann Greenwood – Wales Representative Jo Hill - Board member Tracy Lanigan – Scotland Representative (co-opted Mar22) Audrey Lee – Membership Secretary (co-opted Feb22) Alex Machon – Membership Renewals (co-opted Feb22) Sonia Murray – Board Member & Portfolio Lead (co-opted Feb22) Andrew O'Mahony - Lay Member Esther Schencks – Communication & PR (co-opted Feb22) Sean Girty - Lay member (resigned Jan22) Jeanne McLaughlin - Board member (Scotland) (resigned Feb22) Ruth Lazarus – Chair (resigned May22) Lynne Borrowdale - Communication & PR (long term sick leave wef Dec22) Judith James - Company Secretary (resigned Dec22)

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The British Association of Play Therapists Limited

Company Registration Number - 05477406

Trustees' Annual Report for the year ended 30 September 2022

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 2022

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

• have a website, Pinterest page, use Twitter, Instagram and have a Facebook BAPT Members page and general page, which help to publicise Play Therapy

• accredit courses in play therapy

• have policies to ensure standards of play therapy

• produce booklets for children, families and professionals

• hold an annual conference

• attend and exhibit at conferences and exhibitions

• provide free advice to beneficiaries.

• provide training for Continued Professional Development

• encourage, support and publicise research into Play Therapy practice

• publish a magazine and newsletter

• publish a British Journal of Play Therapy

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.

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The British Association of Play Therapists Limited

Company Registration Number - 05477406

Trustees' Annual Report for the year ended 30 September 2022

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

Our achievements are the following:

• we continue to remain Accredited with the PSA;

• we remain the only PSA Accredited Register solely for Play Therapists;

• we continue to offer Portfolio Route to membership for Non BAPT trained Play Therapists;

• we continue to hold Conferences each year, albeit virtually in 2020 & 2021. The Annual Conference in 2022 was held face to face unlike in previous years;

• we held the AGM face to face for the first time since the Covid-19 Pandemic to ensure we upheld our legal requirements and also enable members to raise any questions;

• we have increased our Membership numbers;

• we issue a BAPT e-Newsletter and BAPT Journal;

• we continue to have 2 Lay members on the Board who are a major asset to the organisation; • we continue to work alongside the Universities whose courses we accredit to ensure accredited training continues to produce highly trained Play Therapists;

• we continue to be part of the Accredited Registers Collaborative and to work with other organisations; and

• we 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.

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The British Association of Play Therapists Limited

Company Registration Number - 05477406

Trustees' Annual Report for the year ended 30 September 2022

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) up until her retirement at the end of December 2022.

Donna Benson - Chair

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 2022

The financial position of the charity at 30 September 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Net income Unrestricted Revenue Funds available for the general purposes of the charity Total Funds	2022 £ 28,589 189,330 189,330	2021 £ 36,918 160,741 160,741

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The British Association of Play Therapists Limited

Company Registration Number - 05477406

Trustees' Annual Report for the year ended 30 September 2022

Financial review of the position at the reporting date, 30 September 2022.

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

Mr J Bevis

Fellow of ACCA

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

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The British Association of Play Therapists Limited

Company Registration Number - 05477406

Trustees' Annual Report for the year ended 30 September 2022

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 :-

• to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

• select suitable accounting policies and apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;

• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;

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 2022

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 24[th] June 2023

D Benson 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 2022

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.

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Signed:-
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Mr J Bevis - Independent Examiner

FCCA

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

This report was signed on 15[th] June 2023

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The British Association of Play Therapists Limited - Statement of Financial Activities for the year ended 30 September 2022

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 30 September 2022, as required by the Companies Act 2006)

SORP Ref Current year Income & Endowments from: Donations & Legacies A1 94,026 Charitable activities A2 19,084 Investments A4 81 Other A5 372 Total income A 113,563 Expenditure on: Charitable activities B2 84,974 Other B3 - Total expenditure B 84,974 Net income for the year 28,589 Net income after transfers A-B-C 28,589 Net movement in funds 28,589 Reconciliation of funds:- E Total funds brought forward 160,741 Total funds carried forward 189,330 Unrestricted Funds 2022 £	Current year 94,026 19,084 81 372 Unrestricted Funds 2022 £	Current year - - - - Restricted Funds 2022 £	Current year 94,026 19,084 81 372 113,563 84,974 - 84,974 28,589 28,589 28,589 160,741 189,330 Total Funds 2022 £	Prior Year 76,119 19,582 7 411 Total Funds 2021 £
	113,563	-		96,119
	84,974 -	- -		59,524 (323)
	84,974	-		59,201
	28,589	-		36,918
		-		36,918
	28,589 160,741	- -		36,918 123,823
	189,330	-		160,741

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 2022

SORP Ref 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 Net movement in funds Reconciliation of funds:- E Total funds brought forward Total funds carried forward	Prior Year Unrestricted Funds 2021 £ 76,119 19,582 7 411	Prior Year Restricted Funds 2021 £ - - - -	Prior 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
	96,119	-
	59,524 (323)	- -
	59,201	-
	36,918	-
	36,918	-
	36,918 123,823	- -
	160,741	-	160,741

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	2022 £ 28,589 28,589	2021 £ 36,918
		36,918

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 2022

Movements in revenue and capital funds for the year ended 30 September 2022

Revenue accumulated funds

Accumulated funds brought forward Recognised gains and losses before transfers Closing revenue funds Summary of funds Revenue accumulated funds	Unrestricted Funds 2022 £ 160,741 28,589	Restricted Funds 2022 £ - -	Total Funds 2022 £ 189,330 160,741 28,589 189,330 189,330 Total Funds 2022 £	Last year Total Funds 2021 £ 123,823 36,918
	189,330	-		160,741
	189,330	-		160,741
				160,741 Last Year Total Funds 2021 £

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 2022

The British Association of Play Therapists Limited Income and Expenditure Account for the year ended 30 September 2022 as required by the Companies Act 2006

Income Income from operations Investment income 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 Net income before tax in the financial year Tax on surplus on ordinary activities Net income after tax in the financial year Retained surplus for the financial year	2022 £ 113,111 80 372 113,563 113,563 82,768 - 2,206 - 84,974 28,589 - 28,589 28,589	2021 £ 95,701 7 411
		96,119
		96,119
		57,260 - 2,264 (323)
		59,201
		36,918 -
		36,918
		36,918

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 2022

SORP NoteRef Current assets B Debtors 9 B2 Cash at bank and in hand B4 Total current assets Creditors: amounts falling due within one year 10 C1 Net current assets The total net assets of the charity The total net assets of the charity are funded by the Unrestricted Funds Unrestricted Revenue Funds 14 D3 Total charity funds	2022 2021 £ £ 1,541 6,456 192,559 191,230 194,100 197,686 (4,770) (36,945) 189,330 160,741 189,330 160,741 funds of the charity, as follows:- 189,330 160,741 189,330 160,741	2022 2021 £ £ 1,541 6,456 192,559 191,230 194,100 197,686 (4,770) (36,945) 189,330 160,741 189,330 160,741 funds of the charity, as follows:- 189,330 160,741 189,330 160,741
		160,741
		160,741
		160,741

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.

D Benson

Trustee Approved by the board of trustees on 24[th] June 2023

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

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The British Association of Play Therapists Limited

Notes to the Accounts for the year ended 30 September 2022

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.

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The British Association of Play Therapists Limited

Notes to the Accounts for the year ended 30 September 2022

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.

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The British Association of Play Therapists Limited

Notes to the Accounts for the year ended 30 September 2022

4 Net surplus before tax in the financial year

es to the Accounts for the year ended 30 September 2022 Net surplus before tax in the financial year
	2022	2021
	£	£
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets	-	-

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	2022	2021
	£	£
Gross Salaries excluding trustees and key management personnel	17,710	15,240
Total salaries, wages and related costs	17,710	15,240
Numbers of full time employees or full time equivalents	2022	2021
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.

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 2022

8 Tangible fixed assets

Cost At 1 October 2021 At 30 September 2022 Depreciation At 1 October 2021 At 30 September 2022 Net book value At 30 September 2022 9 Debtors Prepayments and accrued income 10Creditors: amounts falling due within one year Trade creditors Accruals 11 Income and Expenditure account summary At 1 October 2021 Surplus after tax for the year At 30 September 2022	Land and Buildings £ -	Plant & Machinery £ 889	Motor Vehicles £ -	Total £ 889
	-	889	-	889
	-	889	-	889
	-	889	-	889
	-	-	-	-
				2021 £ 6,456 2021 £ 17,752 19,193
			2022 £ 1,541
			2022 £ 2,730 2,040
			4,770	36,945
			2022 £ 160,741 28,589	2021 £ 123,823 36,918
			189,330	160,741

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 2022

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

At 30 September 2022 Current Assets Current Liabilities At 1 October 2021 Current Assets Current Liabilities	- - Unrestricted Designated Restricted Total funds funds funds Funds £ 197,686 £ £ £ 197,686 (36,945) - (36,945)
	- 160,741 - 160,741
	- - Unrestricted Designated Restricted Total funds funds funds Funds £ £ £ £ 197,686 - 197,686 (36,945) - (36,945)
	- 160,741 - 160,741

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	Funds brought forward from 2021 Movement in funds in 2022 Transfers between funds in 2022 Funds carried forward to 2023 See Note 15 £ £ £ £ 160,741 28,589 - 189,330
	160,741 28,589 - 189,330
	160,741 28,589 - 189,330

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

			Other
	Income	Expenditure	Gains &		Movement
			Losses		in funds
	2022	2022	2022		2022
	£	£	£		£
Unrestricted and designated funds:-
Unrestricted Revenue Funds	113,563	(84,974)		-	28,589
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 2022 as required by the SORP 2015

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

18 Donations and Legacies

Current year Current year Unrestricted Funds Restricted Funds 2022 2022 £ £ Donations and gifts from individuals Small donations individually less than £1000 27 - L St Louis - -	Current year Total Funds 2022 £ 27 - 27 83,128 10,871 10,871 94,026	Prior Year Total Funds 2021 £ 23 -
Total donations andgifts from individuals 27 -		23
Membership subscriptions as donations 83,128 -		65,477
Gift Aid Membership donations - Gift Aid claims 10,871 -		10,619
Total Gift Aid 10,871 -		10,619
Total Donations and Legacies A1 94,026 -		76,119

19 Income from charitable activities - Trading Activities

Primary purpose and ancillary trading Sale of goods and services in accordance with the charity's objects Total Primary purpose and ancillary trading	Current year Current year Unrestricted Funds Restricted Funds 2022 2022 £ £ 19,084 -	Current year Total Funds 2022 £ 19,084 19,084	Prior Year Total Funds 2021 £ 19,582
	19,084 -		19,582

22

The British Association of Play Therapists Limited

Detailed analysis of income and expenditure for the year ended 30 September 2022 as required by the SORP 2015

20 Total Income from charitable activities

Current year Current year Unrestricted Restricted Funds Funds £ £ 2022 2022 Total income from charitable trading 19,084 - Total from charitable activities A2 19,084 - 21Investment income Current year Current year Unrestricted Restricted Funds Funds 2022 2022 £ £ Bank Interest Receivable - - Non Bank interest receivable 81 - Total investment income A4 81 - 22Other income and gains Current year Current year Unrestricted Restricted Funds Funds 2022 2022 £ £ Summary of Other income Royalties from the exploitation of intellectual property rights 372 - Sundry other income - - Total other income A5 372 -	Current year Current year Unrestricted Restricted Funds Funds £ £ 2022 2022 19,084 -	Current year Total Funds £ 2022 19,084 19,084 Current year Total Funds 2022 £ - 81 81 Current year Total Funds 2022 £ 372 - 372	Prior Year Total Funds £ 2021 19,582
			19,582
	Current year Current year Unrestricted Restricted Funds Funds 2022 2022 £ £ - - 81 -		Prior Year Total Funds 2021 £ - 7
	81 -		7
	Current year Current year Unrestricted Restricted Funds Funds 2022 2022 £ £ 372 - - -		Prior Year Total Funds 2021 £ 411 -
	372 -		372

23 Expenditure on charitable activities - Direct spending

Current year Current year Unrestricted Restricted Funds Funds 2022 2022 £ £ Gross wages and salaries - charitable activities 17,710 - Travel and Subsistence - Charitable Activities - - Marketing and advertising of charitable services 486 -	Current year Total Funds 2022 £ 17,710 - 486 18,196	Prior Year Total Funds 2021 £ 15,240 - 2,734
Total direct spending B2a 18,196 -		17,974

23

The British Association of Play Therapists Limited

Detailed analysis of income and expenditure for the year ended 30 September 2022 as required by the SORP 2015

24 Expenditure on charitable activities - Charitable trading

Current year Unrestricted Funds Current year Restricted Funds 2022 2022 £ £ Annual conference costs 25,502 - Cost of publication sales 2,901 - Membership card costs 500 - Total charitable trading costs B2b 28,903 -	Current year Unrestricted Funds Current year Restricted Funds 2022 2022 £ £ 25,502 - 2,901 - 500 -	Current year Total Funds Prior Year Total Funds 2022 2021 £ £ 25,502 13,707 2,901 2,918 500 1,500
		28,903 18,125

24

The British Association of Play Therapists Limited

Detailed analysis of income and expenditure for the year ended 30 September 2022 as required by the SORP 2015

25 Support costs for charitable activities

Support costs for charitable activities
Employee costs not included in direct costs Staff training and welfare Premises Expenses Room Hire Administrative overheads Telephone, fax and internet Stationery and printing Receptionist services Membership subscriptions Software licences and IT expenses Liability and contents insurance AGM costs Sundry expenses Financial costs Bank charges Depreciation & Amortisation Support costs before reallocation Total support costs	Current year Current year Unrestricted Restricted Funds Funds 2022 2022 £ £ 1,250 - 4,693 - 481 - 78 140 - - 19,642 - 777 - 1,163 6,155 - - 762 - 528 - - -	Current year Total Funds 2022 £ 1,250 4,693 481 78 140 19,642 777 1,163 6,155 762 528 -	Prior Year Total Funds 2021 £ - 4,694 381 306 - 13,301 791 873 - 263 552 -
	35,669 -	35,669 35,669	21,161
	35,669 -		21,161

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 Current year Unrestricted Funds Restricted Funds 2022 2022 £ £ 2,206 -	Current year Total Funds 2022 £ 2,206 2,206	Prior Year Total Funds 2021 £ 2,264
	2,206 -		2,264

25

The British Association of Play Therapists Limited

Detailed analysis of income and expenditure for the year ended 30 September 2022 as required by the SORP 2015

27 Total Charitable expenditure

Total Charitable expenditure
		Current year	Current year	Current year	Prior Year
		Unrestricted	Restricted	Total Funds	Total Funds
		Funds	Funds
		2022	2022	2022	2021
		£	£	£	£
Total direct spending	B2a	18,196	-	18,196	17,974
Total charitable trading costs	B2b	28,903	-	28,903	18,125
Total support costs	B2d	35,669	-	35,669	21,161
Total Governance costs	B2e	2,206	-	2,206	2,264
Total charitable expenditure	B2	84,974	-	84,974	59,524

28 Other trading expenditure unrelated to fundraising or charitable activities

Loss from fraud Non charity expenditure B3b 29 Total of other expenditure Non charity expenditure Total other expenditure B3	Current year Unrestricted Funds Current year Restricted Funds 2022 2022 £ £ - -	Current year Total Funds 2022 £ -	Prior Year Total Funds 2021 £ (323)
	- - Current year Current year Unrestricted Funds Restricted Funds 2022 2022 £ £ - -	-	(323)
		Current year Total Funds 2022 £ - -	Prior Year Total Funds 2021 £ (323)
	- -		(323)

26

The British Association of Play Therapists Limited

Detailed income & expenditure account for the for the year ended 30 September 2022

This schedule does not form part of the statutory accounts

30/09/2022 £ £ INCOME Membership and conference fees 101,160 Advertising income - Publications/information packs 331 Royalties received 372 Gift Aid 10,871 Donations received 27 Interest receivable 80 Miscellaneous income 722 EXPENDITURE 113,563 Conference costs 25,502 Cost of publication sales 2,901 Membership card costs 500 Rent/Room hire 4,693 Insurance 1,163 PSA fee AGM costs 18,627 6,155 General membership subscriptions 1,015 Receptionist services 140 Printing, postage and stationery 78 Telephone 481 Software licences and IT expenses 777 Wages and salaries (administrator costs) 17,710 Training and welfare 1,250 Loss from fraud - Sundry expenses 762 Bank charges 528 Accountancy charges 2,206 Website costs 486 Depreciation - 84,974 NET (OUTGOING)/INCOMING RESOURCES FOR THE PERIOD 28,589 OTHER RECOGNISED GAINS AND LOSSES Investment gains/(losses) - NET INCOMING RESOURCES FOR THE PERIOD RETAINED 28,589 Balance brought forward 160,741 BALANCE CARRIED FORWARD £ 189,330	30/09/2021 £ £ 82,105 - 2,470 411 10,619 23 7 484 96,119 13,707 2,918 1,500 4,693 873 12,517 - 784 - 306 381 791 15,240 - (323) 264 552 2,264 2,734 - 59,201 36,918 - 36,918 123,823 £ 160,741	30/09/2021 £ £ 82,105 - 2,470 411 10,619 23 7 484 96,119 13,707 2,918 1,500 4,693 873 12,517 - 784 - 306 381 791 15,240 - (323) 264 552 2,264 2,734 - 59,201 36,918 - 36,918 123,823 £ 160,741
		96,119 59,201
		36,918 -
		36,918 123,823
		£ 160,741

27