Charlty registration number 01115673 {England and Wales)
Company registratlon number 05477406
THE BRITISH ASSOCIATION OF PLAY THERAPISTS
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
LEGAL AND ADMINISTRATIVE INFORMATION
Current Trustees
Ms S Boyle
Ms S Hickson
Ms J Hill
Ms J McLauglin
Ms M Fearn
Ms AL Greenwood
Ms E Schencks
Ms A M2chon
Mr P Kilgallon
Ms T Lanigan
Ms S Murray
MrA O'mahony
(Appointed 8 February 2024)
Senior management
S Hickson
J McLaughlin
Chair
Vice Chair
Charity number (England and Wales)
01115673
Company number
05477406
Registered office
l Billing Road
Northampton
United Kingdom
NN15AL
Independent examiner
Cottons Accountants LLP
1 Billing Road
Northampton
Unitad Kingdom
NN15AL

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
CONTENTS
Page
Trustees, report
Independent examinels report
Statement of financial activities
Balancè sheet
Notes to the financial statements
8-17

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The Current trustees present their annual report and financial statements for the year ended 30 September 2024.
The legal name of the charity is The British Association of Play Therapists.
The charity is also known by its operating name, BAPT.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's goveming document. the Companies Act 2006 and 'Accounting
and Reporting by Ch8rities-. Statement of Recommended Practice applicable to Charities preparing their accounts in
accordance wilh the Financial Reporting Standard appliGgble in the UK and Republic of Ireland (FRS 102).
(effective 1 January 2019).
Obje¢tlves and a¢tlvities
Tci relieve the needs of children, young people and adults suffering emotional and behavioural difficulties by
promoting the art and scienca of play therapy and promoting high standards in the practice of play therapy for the
public benefit.
Public benefit
The Current trustees have paid due regard to guidance issued by the Charity Commission in deciding what activiti.es
th8 charity should undertake.
Activit18S
Funds are raised to support and maintain the association's existing social activities. 2nd to Gontinue to provide
services including education. training and advice, and the provision of infonnation. The executive committee is
empowered to invest surplus funds in such investrnents, 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 r&alising its stated aims.
Our membership of the Professional Standards Authority (PSA) Sin￿ November 2014 has helped to enhanco the
status of BAPT.
To assist in achiaving Ihe key objects'ves of the charity. we-
Have a website and us8 a range of Soci81 Media platforms to help 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 newsletterlbulletins., and
Publish the British Joumal of Play Therapy
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.
Voluntgers
We would like to reGognise the valuable contribution made by our volunteers of Iheir Éime, given in support of all
areas of our activities. and without which some areas could not operate.

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Achievements and perforniance
Significant acÉivities ancl achievements against objectives
BAPTS achievements are as follows:
We continue to remain Accredited with th8 PSA,.
We remain the only PSAAG¢redited Register solely for Play Therapists.,
We continue to offer Portfolio Route to membership for non BAPT trained Play Therapists"
Wa have an Int&rnational Offering to qualified play therapists who live and work abroad-
We continua to hold Conferences eaGh year, albeit virtually in 2020 and 2021. Since 2022, the Annual
Conf8rence has retumed to in-person meetings.
We have increased our memberships numbers"
We issue a BAPT journal.,
We continue to have 2 Lay members on the Board who are a major asset to the organisation-
We r))ntinue to work alongside Ihe universities whose courses we accredit to ensure a¢credtted training
continue5 to produce highly trained Play Therapists-
We continue to be part of the Accredited Registers Collaborative and to work with other organisats"ons,' and
We conlinue to uphold legal requirements to file what is needed at Companies House and Charity
Commission.
Through our main activities we have ensured that our m8mbers acquire appropriate standards of play therapy
training, continual prof8Ssional development and supetvision to protect the children, young p8ople and adults under
their care. This in turn benefits those end users and the wider public.
Financial review
-rhe trustees consider the financial perforrnance by the charity during the year to have been satisfactory.
Specific changes in fixed assets are detailed in the notes to the accounts.
Reserves poliGy
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 fvnds for contingencies to meet our various requirements. The association
lias a reserves policy in common with all charities, which would provide a cushion if some of our varied sources of
income that are av8ilable to the association were to fall short of Iheir 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 dear that the associalion 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.
The board of trustees is satisfied that the Gharty's assets in the general purpos85 fund are available and adequ8te
to fulfil its obSigations.
Structure, governance and management
The Charity is a company limited by guarantee. registered under the Companies Act.
The goveming document of the charity is the Memorandum and Artides of Association establishing the company
under Company legislation.
The governing document is datad 10 November 2023.
Th8re are no restrictions in the govarning documents on th& operation of the Charity or on its investment powers
other than thos8 imposed by Charity Law.

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The Current trustees, who are also the directors for the purpose of company law. and who served during the year
and up to the date of signature of the financial statements were-.
Ms D Benson
(Resigned 8 October 2Q24)
Ms S Boyle
Ms A Greenwood
Ms S Hickson
Ms J Hill
MF P Kilgallon
Ms T Lanigan
MsALee
Ms A Machon
M5 J M¢Laughlin
Ms S Murray
MrA O'mahony
Ms E Schencks
Ms T Faa Thompsc)n
Ms M Feam
(Resigned 18 May 2024)
(Appointed 8 February 2024)
(Resigned 18 May 2024)
Recruitment and appointment of trustees
The trustees are the honorary officers, members of tho Executive Committee, and the holding trustees, who have
sarved throughout the year.
Trustees shall be elected for three years commencing 8t the AGM they are elected. After the three-year term has
elapsed, they will be eligible to stand for re-alection at the AGM for a further thre8-year term. After 2 consecutivo
threè-year terms, twstaes shall be eligibl8 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 truste8. The exceptions to this 7-yaar limitation ar8 the roles of Gompany
Secretary or Treasurer. whereby the trustee holding eilher of thes8 ro18s can stand for re-election every 3 years,
without limitation. The usual nomination and re-election procedure will apply.
A majority is required afi an AGM or an EGM to appoint or elact a member to the executivg committeelboard of
directors. who are the managing trustees. Members are invited to nominate trustees prior to the AGM. AII fvII
members of the association presant at the maeting are able to tske part in this vote.
Non& of the Cu￿ent trustees has any beneficial inter6st in the Gompany. All of the Current trustees ara mambers of
the wmpany.
Induction and t￿Ining of tmsteès
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 stataments, minutes of m9etings and goveming
documents. Trustees are informed of any exiernal training events appropriate to their role.

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Dlsclosure of inforniatton to auditor
Each of the Current trustees has confimed that there is no information of which they are aware which is relevant to
the audit, but of which the auditor is unaware. They have further confim)ed that they have tsken appropriate steps to
identify such relevant informatian and to éstablish that tha auditor is aware of suth information.
The trustees, report was approved by thé Board of Current Trustees.
Ms S Hickson
Trustee
17 May 2025

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
INDEPENDENT EXAMINER'S REPORT
THE CURRENT TRUSTEES OF THE BRITISH ASSOCIATION OF PLAY
THERAPISTS
I report to the Current trustees on my examination of the financial statements of The British Association Of Play
Therapists (the charity) for the year ended 30 September 2024.
ResponsibilltÈes and basis of report
As the Current trustees of the charity (and also its directors for the pU￿oseS of company law), you are responsible
for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the financial statements of the ¢harity are not required to be audited under Part 16 of
the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the
charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination
I have followed the Directions given by the Charity Commission under section 145(5)(bl of the Charities Act 2011.
Indep8ndent examinerfs statsment
I have completed my examination. I confimi that no matiers have come to my attention in connection with the
examination giving me causa to b81ieve that in any material Tespect:
accounting records were not kept in respect of the charity as required by section 386 of th& Companies Act
2006.
the financial statements do not accord with those records; or
the financial statemenls do not comply with the accounting requirements of seclian 396 of the Companies Act
2006 other than any requiremenl that the financi81 ststements give a true and fair view, which is not a matter
consideied as part of an independent examination: or
the financial statements have not been prepared in 8ccordance with the Tnethods and principles of the
Statement Df Recommended Practice for accx)unting and reporting by charities applicable to charities
preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland {FRS 102).
I have no concems and have come across no other matters in connedion with the examination to which attention
should be drawn in this reporl in order to enable a propor understanding of Ihe financial statements to be reached.
Cottons Accountants LLP
1 Billing Road
Northampton
NN15AL
United Kingdom
17 May 2025

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURÉ ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Unrestricted
funds
2024
Unrestricted
funds
2023
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other income
98,069
33,421
3,047
369
89.586
38,516
1.738
477
134.906
130,317
Total inGome
Expenditure on:
Charitable ath-vities
128,050
77,153
128.050
77,153
Total expenditure
Net income and movement in funds
6,856
53.164
Reconclliatlon of funds:
Fund balances at 1 october 2023
242.491
189.327
Fund balances at 30 September 2024
249.347
242,491
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive frcm continuing activities.

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
BALANCE SHEET
ASAf80
2024
2024
2023
Notes
Current assets
Debtors
Gash at bank and in hand
14
23,403
233.770
21,736
229,938
257,173
251,674
Creditors: amounts falling due within
one year
15
(7,827}
(9.183)
Net curr8nt assets
249,346
242.491
The funds of the charlty
UnrestriGted funds
16
249,346
242,491
249,346
242.491
The company is entitled to the exemption from the audit requirement Gontained in s8Ction 477 of the Companies Act
2006, for the year ended 30 September 2024.
The directors acknowledge their responsibilities for complying wilh the requirements of the Gompanies Act 2006
with raspect to accounting records and the praparation of finanGial statements.
The membars have not required the company to obtain an audit of its financial statements for tha year in question in
accordance with section 476.
These financial statements have been prepared in accordance wth the provisions applicable to companies subject
to the small Companies regime.
Tha financial statements were approved by tha Currant trustees on 17 May 2025
Ms S Hickson
Trustee
Company registration number 05477406 (England and Wales)

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE Y
AR ENDED 30 SEPTEMBER 2024
Accounting policies
Charity infomiation
The British Association Of Play Therapists is a private company limited by guarantee incorporated in England
and Wales. The registered offico is 1 Billing Road, Norihampton, NN15AL, United Kingdom.
1.1 Accounting convention
The financi21 statements have been prepared in accordance with the charity's goveming document, the
Companies Act 2006. FRS 102 "The Financial Reporiing Standard applicable in the UK and Republic of
1reland" and the Charities SORP "Accounting and R8POrting by Chariti8s: Statement of Recornmended
Practice applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard
applicabla in th8 UK and Republic of Ireland {FRS 102}". The Charity is a Public Benefit Entity as d8fined by
FRS 102.
Tha charity has taken advantage of the provisions in the SORP for charities noi to pr8par8 a statement of
cash flows.
The financial statemants are prepared in sterting, which is tha functional currency of th8 charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal awounting
policies adopted ar8 set out below.
1.2 Going concern
At the t'me of approving the financial st8taments, the Current trustees have a reasonable expectation that th8
charity has adequate resources to continue in op8rational existenc8 for the foreseeable futur8. Thus the
Current trustees CDntinue to adopt the going concern basis of accounting in pr8paring fhe financial
statements.
1.3 Charitable funds
Unrestricled funds are available for use at the discretior¢ of the Current trustees in furtheran￿ of their
charilable objectives.
Restricted funds are subject to specific conditions by donors or grantor5 as to how they may be usad. Th8
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capitsl must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measurad reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
re18tion to donations re￿iVed under Gift Aid or deeds of covenant is racognised at the time of the donation.
Legacies are r8cognised on raceipt or otherwise rf the charity has been notified of an impending disttibution,
the amount is known, and receipt is expected. If th8 amount is not known, the legacy is treated as a
contingent asset.

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
OR THE YE
R ENDED 30 SE
MSER 2024
Accounting pollcies
The income and any associated Gift Aid or other tsx refund from a membership subscription recaived by the
charity in the natura of a gfft, is accounted for on the sarne basis as a donation.
Thè income from a membership subscription received by the Gharity where the subscription purchases th8
right to servicés or benefits is recognised as income from charitable activities.
(Continued}
1.5 Expenditure
Expenditure is recognised Once there is a legal or constructive obligation to transfer economic beneffit to a
third paty, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation Can be measured reliably.
Expenditure is classified by activity. Th8 costs of each activity are made up of the total of direct costs and
shared costs, including support costs involved in undertaking each aclivity. Direct costs attributable to a single
a¢tivty are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activty are apportioned between those activities on a basis
consistent with the usè of resources. Central staff costs are allocated on the basis of time spent, and
depreciation Gharges are allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initialty measured at Cost and subsequendy measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation 15 recognised so as to writa off the cost or valuation of assets less their residual valuas ov8r their
useful lives on the following bases..
Plant and equipment
The gain or loss arising on the disposal Of an asset is determined as th8 diffarence between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activit18S.
259/0 reducing balance
All fixed assets costing more than £1,000 are capitalised.
A regular annual review of the likelihood of assat impairment is undertaken.
1.7 Cash and cash aquivalents
Cash and cash equlvalents in¢lude cash in hand, d&posits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.8 Financial instruments
The Gharity has elacted to apply tho provisions of Section 11 'BasiG Financial Instruments, and Section 12
'other Financial Instruments Issuas, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to the
contractual provisions of tha instrument.
Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognisad amounts and there is an intention to settle on a nat
basis or to realise the asset and settle the liability simultaneously.

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
R THE YEAR EN
ED 30 SEPTEMBER 2024
Ac¢ountlng pollcies
{Continued)
Basic flnanclal assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effecfiive
intarest method unless the arrangement Gonstitutes a financing transaction, where the Éransaction is
measured at Ihe present value of the fLrture receipts discounted at a market rate of interest. Financial assets
classifi8d as receivable within one year are not am0￿-S￿d.
Basic financial liabilities
Basic financial liabilities, inGluding creditors and bank108ns ale initially recognised at transadion pric8 unless
th8 arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to P8y for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classrfied as current liabilities if payment is due within one
year or less. If nol, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amorbsed cost using the effective interest method.
Derecognition of financial Jiabilities
Financial liabilities are derewgnised when the charity's contractual obligations expire or are discharged or
cancelled.
1.9 Employee benefits
The cost c>f any unused holiday entitlgment is recognised in tha period in which the employ8e's services are
received.
Tem)ination benefits are recognised immediately as an expense when the Gharity is damonstrably committed
to terminate the employment of an employee or to provide termination benèfits.
1.10 Fund Accountlng
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general
objectiv&s of the Gharity.
Designated funds are unrestricted funds earmarked by Trustees for particular purposes. There ar8 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 th8 balance sheet date.
Critical accounting estimates and judgemonts
In the application of tha charivs accounting policias, the Current trustees are required to make judgements,
estimates and assumptions about the carrying amount of ass8ts and liabilitie5 that are not readily appaient
from ()ther sources. Th& estimates and associated 8SSUmPtions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are revi8wed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
p8riod, or in the period of the revision and future periods wher8 the revision affects both current and future
periods.

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EN
O SEPTEM
2024
Income from donations and legacles
Unrestricted
funds
2024
Unrestricted
fiinds
2023
Small donations individually less than £1,000
Membership subscriptions as donations
Membership donations - GiftAid claims
26
85,916
12,127
17
77,898
11.671
98.069
89.586
Income from other trading activities
Unrestricted Unr8Stri¢ted
funds
funds
2024
2023
Membership subscriptions and sponsorships
Shop i
come
Othar i
30,378
880
2,163
37,150
402
964
come
Other
rading activities
33.421
38.516
Inco
from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
3,047
1,738
Other
Income
Unrestricted Unrestricted
funds
funds
2024
2023
Royal
ias
369
4T7

(Tr*e
ts) Ln G)
(7)
¢0 >fl

moLnr
rD CD
Lf)
m￿r0
co cs)

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE Y
ENDE
30 SEPTEMBER 2024
Support costs allocatod to activities
2024
2023
Operdting18ase charges
Room hire
Telephone, fax and internet
Stationery and printing
Receptionist services
Membership subscriptions
Software licences and IT expenses
Liability and Contents insurance
Sundry expenses
GovernanG8 Costs
1,227
4,627
773
1,000
3,042
16.875
2.639
1.005
589
6,086
1,870
6,290
695
163
3,686
8,239
2,877
686
303
5.904
37,863
30.713
Analysed between:
Premises expenses
Administrative overheads
Finanical costs
Governance costs
4.627
25.923
1,227
6,086
6.290
16,649
1.870
5.904
37,863
30.713
Net mov8ment In funds
2024
2023
The net movemenl in funds is stated after chargingl(crediting)-
Fees payable for the independent examination of the charity's financial
statements
Bank charges
1,758
1,227
2.551
1.870
10 Current Trustees
None of the Current trustees (or any persons connected with them) recetved any remuneration or beneffts
from the charity during the year.
11 Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Engaged on msnagement and administration

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EN
ED 30 SEpfE
BER 2024
11
Employees
(Contlnued)
Employment costs
2024
2023
Wages and salaries
32.436
25,682
There were no amployees whose annu21 remuneration was mora than £60,000.
12 Taxation
The charity is exompt from Laxation on its activities because all its income is applied for charttable purposes.
13 Tangible fixed assets
Plant and
equiprnent
Cost
At 1 October 2023
890
At 30 September 2024
890
Depreclation and impaiTment
At 1 October 2023
890
At 30 September 2024
890
Carying amount
At 30 September 2024
At 30 September 2023
14 Debtors
2024
2023
Amounts falllng due within one year:
Trade debtors
Prepayments and accrued income
1,654
21,749
999
20,737
23,403
21,736

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
R THE YEAR ÉNDED 30 SEpfE
BER 2024
15 Creditors: amounts falling due within on8 year
2024
2023
Trad8 creditors
Other creditors
Accruals and deferred inGome
2,206
281
5,340
6,683
7.827
9,183
16 Unrestricted funds
The unrestricted funds of the chaThty comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by thé trustees for specific purposes.
Resources
At30
expended September
2024
At 1 October
2023
Incoming
resources
General funds
242,491
134,906
(128,050)
249,347
Prevlous year:
At 1 October
2022
Incoming
resources
Resources
At30
expended September
2023
General funds
189,327
130,317
(77,153)
242,491
These funds are held for meeling the objectives of th6 charily. and to provide reserves for future aGtivities,
and. subject to Gharity legislation. are frea from all restrictions on their use.
17 Analysis of net assets between funds
Unrestricted
funds
2024
At 30 September 2024:
Current assetsl(liabilities)
249,346
249,346

THE BRITISH ASSOCIATION OF PLAY THERAPISTS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR EN
ED 30 SEPTEMBER 2024
17 Analysis of net assets between funds
(Continued)
UnrestriGted
funds
2023
At 30 S8ptember 2023:
Current assets]{liabiliti8sl
242,491
242,491
18 Related party transactions
There were no disclosable related paty transactions during the year (2023 - none).
19 Ultimata controlling party
The charity is under the control of its legal members.
Every member of the Gharity is obliged to contribute such amount as may be required not exceeding £1 to the
assets of the company in the event of il being wound up while he or she is a member. or within one year after
he or she ceases to be a m8mber.