Company registration number: 05888231 Charity registration number: 1120364
THE COMPASSIONATE MIND FOUNDATION TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
The Compassionate Mind Foundation Contents
| Page | |
|---|---|
| Trustees’ Report | 1-7 |
| Independent Examiner's Report | 8 |
| Statement of Financial Activities (including Income and Expenditure Account) | 9 |
| Comparative Statement of Financial Activities (including Income and Expenditure Account) | 10 |
| Statement of Financial Position | 11 |
| Statement of Cash Flows | 12 |
| Notes to the Statement of Cash Flows | 13 |
| NotestotheFinancialStatements | 14—17 |
The Compassionate Mind Foundation Company No. 05888231 Trustees’ Report For The Year Ended 31 July 2025 SOY
The trustees present their report and the financial statements for the year ended 31 July 2025.
Objectives and Activities
Aims and Objectives
The Compassionate Mind Foundation (CMF) is a charity which promotes wellbeing through facilitating the scientific understanding and application of an evolution informed biopsychosocial approach to compassion which forms the basis of a psychotherapy (Compassion Focused Therapy, CFT) and Compassionate Mind Training (CMT). The Foundation: ¢ Supports research and teaching of an evolution informed and biopsychosocia! compassion focused approach to human difficulties.
- Provides workshops, conferences, diploma and a number of different resources for clinicians and individuals to support their work and personal practice.
« Facilitates open discussion on how to further promote a compassionate focus in many domains of human activity.
¢ Supports dissemination of the flow of compassion whereby we are able to be compassionate to others, open to the compassion from others, and compassionate to ourselves.
Management
The responsibility to ensure appropriate management of the Charity is vested in the Board of Trustees.
Most Trustees are already familiar with the practical work of the Charity. However, new Trustees are encouraged to visit the Charity’s offices, website, etc. and attend meetings and events to familiarise themselves with the Charity and the context in which it operates, Staff and Trustees are provided with an induction process and guidance.
Risk Management
The Board has agreed a risk management structure for the organisation and has identified the major risks to which the organisation is exposed. Where appropriate, systems and procedures have been established to mitigate the risks faced by the Charity. Internat control risks are minimised by the implementation of procedures for authorisation of transactions and projects.
Public Benefit
The Compassionate Mind Foundation promotes wellbeing through the scientific understanding and application of compassion, Compassion Focused Therapy (CFT), and Compassionate Mind Training (CMT).
This is carried out through various activities, including training, research, and resource development, all intended to benefit professionals, researchers, community groups, and the wider public.
The Foundation offers a wide range of training and personal practice opportunities, including workshops, a diploma, an international conference, and personal practice sessions. This supports and widens access to professional and personal development.
Through interviews, outreach initiatives, and collaborations, the Foundation works to raise awareness of the scientific understanding of compassion. The Foundation offers freely accessible guided practices, meditations, and materials through its website to support individuals.
The Foundation maintains an active research programme, working with national and international collaborators to advance understanding of CFT and CMT across a variety of settings and contexts. By making research findings and scales freely accessible, the Foundation contributes to ongoing developments in compassion science,
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit.
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The Compassionate Mind Foundation Trustees' Report (continued) For The Year Ended 31 July 2025 IT
Achievements and Performance
Charitable Activities
The Foundation delivered a wide-ranging programme of trainings in 2024-2025, marked by the continued success of the BPS-approved Diploma in Compassion Focused Therapy, which has now trained 123 clinicians across three years and attracted strong international engagement and excellent participant feedback. Alongside this, 35 online workshops, an in-person retreat, and the 13th annual CFT conference reached nearly 2,850 attendees. In addition, personal practice mediation sessions for the general public were provided on a donation basis. Bespoke organisational trainings continued to grow as a valued strand of activity. Community membership remained another key area of the Foundation as well as 16 active Special Interest Groups and 18 international affiliates contributing to a vibrant global network. Marketing efforts expanded through targeted professional advertising and digital campaigns, helping to increase visibility and sustain registrations across the Diploma, workshops and conference. The Foundation also advanced several research projects this year, including a study exploring healthcare professionals’ experiences of COVID-19, the development of a new scale tapping into tendencies to wait or hope for rescue versus self-reliance, service evaluation of group Compassion Focused Therapy, and Compassionate Mind Training for teachers and students.
- Diploma in Compassion Focused Therapy, BPS Approved Training The Diploma is a ten-month course that has been developed to meet the growing interest, research, and practice of Compassion Focused Therapy (CFT). This course offers a unique opportunity to be part of a growing international community of people who are working with CFT. Compassion Focused Therapy (CFT) seeks to help those experiencing transdiagnostic problems like shame, self-criticism and trauma, and more specific mental health difficulties, such as depression and anxiety. Please refer to our website for further details of this training: https://www.compassionatemind.co.uk/compassion-focused-therapy-diploma The course is designed to facilitate learning and experience by creating a balance of theory and practice elements. This balance ensures that learning is meaningful to everyday practice, and we hope to provide a supportive learning environment. We have been working on setting up and testing our new learning platform, Mighty Networks for the new cohort of 2025-2026.
This is the third year running for the CFT Diploma. 44 trainees participated on the course; making a total of 123 therapists have completed the training in three years (2022-2023: 35, 2023-2024: 44, 2024-2025: 44). The course attracted trainees from the following countries: UK, Northern Ireland, Ireland, Switzerland, Germany, Chile, USA, Brazil, Dubai, Russia, Turkey, Greece, Australia, Vietnam, Singapore and Kenya. Feedback from course evaluation forms was overwhelmingly positive about the quality and relevance of the materials, the way the course was presented (workshops, masterclasses and reflective spaces), the trainers, the support they received, the length and pace of the course, supervision and relevance to practice. Trainees would also recommend the course to their colleagues.
2025/2026 may be a challenging year due to reduction in funds from the NHS, and we have seen an increased number of requests for EDIF (Equality Diversity & Inclusivity Fund) including NHS staff, not just lower income countries. We are continually monitoring the applications and the expected funding streams; we intend to regularly meet with the advertising team to increase awareness of the CFT Diploma across more populations.
- Events We hosted 35 workshops from September 2024 to July 2025 including trainings to give an overview of CFT and its application in different areas such as depression, cancer, shame, vulnerable children, ecopsychology, psychosexual and many self-practice opportunities including an in-person retreat in York. Approximately 1,950 people attended workshops in 2024-2025. Given the interest, most workshops were online, allowing delegates from a wider international audience to access our trainings. The plan for 2025/2026 is to increase the number of workshops and add 5 additional workshops. This includes personal practice workshops and retreats as well as several meditation series for the general public. We will be largely focused on online trainings due to low interest for in-person trainings so far but are keen to offer hybrid options where possible. Full list of current workshops can be found here: https://www.compassionatemind.co.uk/training
In October 2024, our 13th annual Compassion Focused Therapy (CFT) conference was held at Birmingham, Millenium Point and livestreamed. The theme was “Compassion and the Harmful Mind”. Topics included working with trauma, shame, suicidal behaviours, difficult emotions, forensics and more. Over 200 people from around the world attended each day in person and it was well received.
Organisations have continued to seek bespoke training which we have delivered throughout the year with support of internal and external specialist trainers. This allows organisations to tailor the training to their budgets and needs. This year has seen requests from 12 -day to 4-days with the focus ranging from forensics, introduction to CFT, clinical skills, physical health, chronic fatique, children & young people to perinatal and many more. We have also provided group supervision sessions to bespoke teams. By the end of the previous financial year 2023-2024, we delivered 27 bespoke training workshops and 17 bespoke training workshops in financial year 2022-2023, compared to 22 bespoke workshops as of this financial year 2024-2025. Over the last 7 years, we have trained over 3,067 attendees under the bespoke training. We have received very positive feedback from attendees and hope to grow this area,
. CONTINUED
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The Compassionate Mind Foundation Trustees’ Report (continued) For The Year Ended 31 July 2025 ee eee
Charitable Activities - continued
- Community Membership, Special Interest Groups (SIGs) and Affiliates Another key area of the Foundation is community development. We offer a community membership designed to support and inspire compassion focused practice. Community membership is an endeavour to build a community of members who will have access to a range of resources such as roleplays. All income raised helps to support the Foundation and the work that we do, In 2024-2025, we had 686 community members, and this remains stable to 2023-2024, with 680 community members,
We have 16 Special Interest Groups (SIGs) this year, compared to 14 last year, and each are led by experienced and dedicated members of our community. They have been established to support and cultivate the application of Compassion Focused Therapy and Compassionate Mind Training within a particular field or area. Each SIG has its own discussion list, where members share recent publications, explore clinical or practical issues, come together to discuss certain topics or share practice. These are free to join. These SIGs are intended for professional use and aimed at those working in healthcare. Last year, a key investment made was moving the management of the SIGs from Googie Groups to Gagglemail, all groups successfully migrated to Gagglemail.
Since 2006, the Compassionate Mind community has expanded internationally, and we are delighted that so many of our global colleagues have set up their own centres and communities (18 so far). You can explore and connect with our International Affiliates via our website, where they are split by regions/countries. We have continued to work on co-ordinating several SIGs and affiliate groups. We are also working on building an ‘international library of guided practices and resources’ which will offer materials in a few different languages. We hope members of our affiliate groups will contribute. This will fall under the Equality, Inclusivity and Diversity aims of the Foundation, which is continually being developed by the team.
4. Marketing
2024/2025 saw a continuation of raising awareness of the Foundation, with a focus on reaching UK and International audiences, using a variety of media channels Including ~ advertising to members of professional bodies such as the BPS, BACP and BABCP via their printed magazines, growing our social media presence on Facebook, Instagram and LinkedIn (note we have relinquished our presence on X - formerly Twitter). Our partnership with a Digital Marketing agency enabled us to set the foundations for delivering paid social media advertising as well as exploring Pay-Per-Click advertising via Google and Bing Ads.
Through investing time and resource in planning and organising and with the help of additional support tools we delivered a consistent weekly programme of advertising for our Workshops, Conference and Diploma training across a range of media, helping to ensure a steady increase in registrations.
5. Research
One of the main aims of the Foundation is to support research, We have continued working on a number of projects including:
Studies relating to the impact of COVID-19. One study included exploring the experiences of healthcare professionals (HCPs) working with COVID-19 patients. While their experiences have been studied regarding stresses and fear-based traumas, HCPs also witnessed and experienced these trauma, in terms of tragedy. We developed a survey to explore different dimensions and patterns of HCPs’ experiences with a focus on issues of sadness, grief and tragedy. Focusing on the tragic elements of a trauma invites a different narration, language and way of working through trauma in comparison to fear-based trauma, We are working on writing up the results for publication.
Another study developed a new self-report scale to explore people's experiences of hoping and waiting to be rescued. There is anecdotal evidence that some people find it difficult to engage with self-help for life difficulties. So, our study sought to develop a self-report scale to explore these experiences. The scale was completed by a total of 445 people alongside measures of emotion dysregulation, reassurance seeking, depression, anxiety, stress, self-other relating, social! comparison, soclal safeness, early memories and parental bonding. Analyses revealed a scale with good factor structure that separated into two key themes:
-
Hoping and waiting for rescue from others and
-
Self-reliance. Hoping and waiting for rescue was negatively correlated with self-reliance. It was also correlated with parental over-protection (but not care), lack of feeling socially safe, higher reassurance-seeking, depression, anxiety, stress, and emotion dysregulation. The scales demonstrated good test-retest reliability and internal consistency. The study suggests that individuals who feel they need others to rescue them are less oriented to self-reliance and self-help. Moreover, this coping style is associated with a range of mental health difficulties. Therapists can be alert to these difficulties regarding why clients might not engage in self-help and help clients address them, including linking them to other issues such as unprocessed emotions associated with early attachment difficulties. For more information see: https://bpspsychub.onlinelibrary. wiley.com/doi/10.1111/papt.12588
We also supported therapists at Derbyshire Healthcare NHS Foundation Trust and visiting Associate Professor from the Brigham Young University to develop a 11-week Compassion Focused Therapy (CFT) group. We helped design, supervise and evaluate the group. Ten clients were invited to the group; one withdrew before the group started because of work and personal commitments and another attended five sessions, improved, and was able to obtain employment and left. The remaining eight clients attended eleven 2-hour sessions of group CFT. Preliminary feedback suggests that the group was well received, and we are working on analysing and writing up the results of the evaluation for publication.
. CONTINUED
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The Compassionate Mind Foundation Trustees' Report (continued) For The Year Ended 31 July 2025 a
Charitable Activities - continued
The Foundation has continued to work with colleagues from the University of Derby and University of Coimbre, Portugal to develop Compassionate Mind Training for teachers and students. To date, studies have also involved 600 school staff across England, Wales and Portugal. Results show significant decreases in anxiety, depression and stress, improved job satisfaction and physiological health (as measured by heart rate variability). Trials have involved over 400 students across the Midlands and northwest of England. This has led to studies of how Compassionate Mind Training can have epigenetic and other physiological impacts. For more information, please see: https://link.springer.com/article/10.1007/s12671-024-02360-3 https://link.springer.com/article/10.1007/s12671-019-01185-9 https://tink.springer.com/article/10,.1007/s12671-024-02303-y https://link.springer.com/article/10.1007/s12671-021-01778-3
The Foundation also supported a small number of projects with grants. This included a study exploring the impact of compassionate mind training intervention for teachers on indicators of mental, physical, and professional wellbeing, and biophysiological and epigenetic markers. For more information see
https://www.cambridge.org/core/journals/european-psychiatry/article/can-compassion-impact-us-on-a-celluiar-levelpreliminary-findings-on-the-effects-of-a-compassion-focused-intervention-on-immunological-markers-and-ctra-geneexpression/92BC42D48DD54677F689FBFAS6C2E2E2
Financial Review
Financial Position
Given the rapid growth of the Charity, there are plans to reinvest funds into the development of training provisions, ensuring a flexible blend of hybrid and online delivery. Follawing the previous financial year, which focused on investment in infrastructure and the recruitment of additional staff to support increased levels of activity, the current year centred on maintaining this development while strengthening cost contro! and managing any associated financial risks.
The Charity is continuously trying to raise funds to further expand activities, including the development of new workshops, raising the Charity’s profile to a wider international audience, development of self-help programmes and the introduction of a non-therapist Compassion Focused Therapy (CFT) Diploma. Funds will also be used to support research projects and the continued development of high-quality resources to support training and personal practice. The Charity will also continue to offer more scholarships via our Equality, Diversity, Inclusivity Funding Grant (EDIF discount) and award free places on the training programmes, workshops, and conferences,
Reserves Policy
The policy of the Trustees is to generate funds from training activities, conference, CFT Diploma, membership subscriptions and charitable donations in order to facilitate the work of the Foundation. This is to increase the understanding and application of an evolution informed biopsychosocial approach to compassion. We are developing a fund from training events to cover the costs of running the Charity, undertaking research, maintaining the website, and paying trainers.
The Trustees have reviewed their reserves policy and decided to amend the calculation for the required reserve amount. Previously set at six months of running costs, it is now based on three months of running costs, aligned with contractual obligations and relevant costs.
Hence, the Trustees estimate that a reserve amount of £116,500 is required to cover three months running costs of the Charity. The financial statements currently show an unrestricted reserve of £232,689 for the Charity as of 31st July 2025. The Trustees will continue to monitor the reserves policy.
Structure, Governance and Management
Governing Document
The Compassionate Mind Foundation is a Company limited by guarantee and a Registered Charity (collectively referred to as the "Charity"). The Charity was established under a Memorandum of Association which established the objects and powers of the charitable company and Is governed under its Articles of Association. In the event of the Charity being wound up, the Trustees are required to contribute an amount not exceeding £10. The Board is in the process of updating the Memorandum and Articles.
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The Compassionate Mind Foundation Trustees’ Report (continued) For The Year Ended 31 July 2025
Organisational Structure
The Charity is managed by the Board of Trustees, who are supported by the employees and a number of committees, who represent a variety of professional backgrounds relevant to the work of the Charity. The employees meet with the Trustees on a quarterly basis to discuss the future strategy and policy of the Charity in an advisory capacity.
The final decision-making process is the responsibility of the Trustees,
Page 5
The Compassionate Mind Foundation Trustees’ Report (continued) For The Year Ended 31 July 2025
9
Reference and Administrative Details
Trustees
J Gilbert - Trustee Dr K McEwan - Chair J Forrest - Trustee D Shah - Trustee
D R Woollands - Trustee
P T Schroder - Trustee
Other Personnel
Prof. P Gilbert - President
Charity Number
1120364
Company Number
05888231
Registered Office
Markeaton Lodge University of Derby Markeaton Street Derby DE22 3AW
Independent Examiner
Nei! King FCCA Cedar + Co, Chartered Certified Accountants The Greenhouse 106-108 Ashbourne Road Derby DE22 3AG
Bankers
The Co-operative Bank PO Box 250 Delf House Skelmersdale
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The Compassionate Mind Foundation Trustees’ Report (continued) For The Year Ended 31 July 2025
Statement of Trustees’ Responsibilities
The trustees (who are also the directors of The Compassionate Mind Foundation for the purposes of company law) are responsible for preparing the Trustees’ Report and the financia! statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company faw requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:
-
e select suitable accounting policies and then apply them consistently;
-
¢ observe the methods and principles in the Charity SORP (Statement of Recommended Practice); * make judgments and accounting estimates that are reasonable and prudent; and
-
¢ prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business,
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Dr K McEwan
Trustee Date 2u/y, Z/2k
Page 7
The Compassionate Mind Foundation Independent Examiner's Report to the Trustees of The Compassionate Mind Foundation For The Year Ended 31 July 2025 aOn a
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, J report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that ! am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
- accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3, the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4, the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}.
concer ome across no other matters in connection with the examination to which attention should be drawn in this report in order to le a proper understanding of the accounts to be reached.
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The Compassionate Mind Foundation Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 July 2025
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||||||||
|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|Notes|£|£|£|£|
|INCOME AND|ENDOWMENTS|FROM:|
|Donations and|legacies|3|3,566|-|3,566|3,293|
|Charitable|activities|4|934,941|-|934,941|858,111|
|938,507|-|938,507|861,404|
|EXPENDITURE|ON:|
|Charitable|activities|5|(956,059)|-|(956,059)|(915,027)|
|NET EXPENDITURE|(17,552)|-|(17,552)|(53,623)|
|NET MOVEMENT IN FUNDS|(17,552)|-|(17,552)|(53,623)|
|RECONCILIATION|OF|FUNDS:|
|Total|funds|brought forward|250,241|6,850|257,091|310,714|
|TOTAL FUNDS CARRIED FORWARD|12|232,689|6,850|239,539|257,091|
|Eee eee Se|
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The notes on pages 13 to 17 form part of these financial statements.
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The Compassionate Mind Foundation Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 July 2025
| 2024 | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | funds | ||
| Notes | £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM: | ||||
| Donations and legacies | 3 | 3,293 | - | 3,293 |
| Charitable activities | 4 | 858,111 | - | 858,111 |
| 861,404 | - | 861,404 | ||
| EXPENDITURE ON: | ||||
| Charitable activities | 5 | (912,527) | (2,500) | (915,027) |
| NET EXPENDITURE | (51,123) | (2,500) | (53,623) | |
| NET MOVEMENT IN FUNDS | (51,123) | (2,500) | (53,623) | |
| RECONCILIATION OF FUNDS: | ||||
| Total funds brought forward | 301,364 | 9,350 | 310,714 | |
| TOTALFUNDSCARRIEDFORWARD | 12 | 280,241 | 6,850 | 257,091 |
The notes on pages 13 to 17 form part of these financial statements.
Page 10
The Compassionate Mind Foundation Statement of Financial Position As At 31 July 2025
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|
|funds|funds|funds|funds|
|Notes|£|£|£|£|
|FIXED|ASSETS|
|Tangible Assets|8|8,502|-|8,502|17,415|
|8,502|-|8,502|17,415|
|CURRENT|ASSETS|
|Stocks|9|191|-|191|254|
|Debtors|10|73,021|-|73,021|117,419|
|Cash|at|bank|and|in|hand|360,741|6,850|367,591|515,558|
|433,953|6,850|440,803|633,231|
|Creditors:|Amounts|Falling|Due Within|One Year|11|(209,766)|-|(209,766)|(393,555)|
|NET CURRENT ASSETS|(LIABILITIES)|224,187|6,850|231,037|239,676|
|TOTAL ASSETS|LESS CURRENT LIABILITIES|232,689|6,850|239,539|257,091|
|NET ASSETS|232,689|6,850|239,539|257,091|
|Fl eee|EE|
|FUNDS|OF|THE|CHARITY|
|Restricted|Funds|6,850|6,850|
|Unrestricted|Funds|232,689|250,241|
|TOTAL FUNDS|12|Eee239,539|eee257,091|
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For the year ending 31 July 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared In accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Dr K McEwan Trustee Date 2% /foz /z26
The notes on pages 13 to 17 form part of these financial statements.
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The Compassionate Mind Foundation Statement of Cash Flows For The Year Ended 31 July 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Cash flows from operating activities Netcash (used in)/generated from operations |
1 | (146,885) | 43,758 |
| Netcash (used in)/generated from operating activities | (146,885) | 43,758 | |
| Cash flows from investing activities Purchase oftangible assets |
(1,082) | (7,584) | |
| (Decrease)/increase incash and cash equivaients Cash and cash equivalents at beginning ofyear |
2 | (147,967) 515,558 |
36,174 479,384 |
| Cash and cash equivalents atend ofyear | 2 | 367,591 nel |
515,558 el |
Page 12
The Compassionate Mind Foundation Notes to the Statement of Cash Flows For The Year Ended 31 July 2025
| 1. Reconciliation ofexpendituretocash (used in)/generatedfromoperations | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| Netexpenditure | (17,552) | (53,623) |
| Adjustments for: Depreciation oftangible assets |
9,995 | 11,782 |
| Movements in working capital: | 63 | 84 |
| Decrease in stocks Decrease/(increase) intradeandother debtors (Decrease)/increaseintradeandothercreditors |
44,398 (183,789) |
(37,875) 123,390 |
| Net cash (used in)/generatedfromoperations | (146,885) Fl |
43,758 al |
2. Cash and cash equivalents Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
| Cash and cash equivalents, as stated in the StatementStatement of CashCash | of CashCash Flows, relates to the followingfollowing | items in thethe Balance 2025 |
Balance Sheet: 2024 |
|---|---|---|---|
| £ | £ | ||
| Cash atbank and in hand | 367,591 Fal |
515,558 el |
|
| 3. Analysis ofchanges in netfunds | Asati August 2024 |
Cashflows | Asat31July 2025 |
| £ | £ | £ | |
| Cash atbank and in hand | 515,558 —S_SS |
(147,967) 367,591 oSSS |
Page 13
The Compassionate Mind Foundation Notes to the Financiai Statements For The Year Ended 31 July 2025
1. General Information
The Campassionate Mind Foundation is a company limited by guarantee, incorporated in England & Wales, registered number 05888231 and registered charity number 1120364. The registered office is Markeaton Lodge, University of Derby, Markeaton Street, Derby, DE22 3AW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention, and in accordance with applicable accounting standards and the Statement of Recommended Practice: Accounting and Reporting by Charities (revised 2005).
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
All incoming resources are included in the SOFA when the charity is legaily entitled to the income and the amount can be quantified with reasonabie accuracy.
2.3. Resources Expended
All expenditure is accounted for on an accruals basis and has been ciassified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity. Management and administration costs are those incurred in connection with administration of the charity, compliance with constitutional and statutory requirements and the reasonable costs of Trustees attending Charity meetings, conferences and workshops
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Office Equipment 25% straight tine Website 25% straight line
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost represents the purchase price of items and is calculated ona first in first out basis.
3. Income from Donations and Legacies
| 3. | Income from Donations and Legacies | ||
|---|---|---|---|
| 2025 | 2024 | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| £ | £ | ||
| Donations and gifts | 3,566 | 3,293 | |
| a :wie |
wie | ||
| 4. | Income from Charitable Activities | ||
| 2025 | 2024 | ||
| Unrestricted | Unrestricted | ||
| funds | funds | ||
| £ | £ | ||
| Bespoke training | 126,139 | 146,046 | |
| Conference | 115,531 | 85,850 | |
| Diploma | 174,575 | 168,850 | |
| ..CONTINUED |
Page 14
The Compassionate Mind Foundation Notes to the Financial Statements (continued) For The Year Ended 31 July 2025
==> picture [489 x 350] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Memberships|44,607|44,278|
|Other|2,357|2,721|
|Workshops|471,733|410,366|
|934,942|858,111|
|EF|
|Analysis|of|Expenditure|
|2025|
|Activities|
|undertaken|Support|
|directly|costs|Total|
|£|£|£|
|Direct|costs|407,498|-|407,498|
|Staff|costs|364,329|-|364,329|
|Other|costs|174,237|-|174,237|
|Depreciation|-|9,995|9,995|
|946,064|9,995|956,059|
|EE|
|2024|
|Activities|
|undertaken|Support|
|directly|costs|Total|
|£|£|£|
|Direct|costs|394,880|-|394,880|
|Staff|costs|352,157|-|352,157|
|Other|costs|156,208|-|156,208|
|Depreciation|-|11,782|11,782|
|903,245|11,782|915,027|
|Me a|
----- End of picture text -----
5. Analysis of Expenditure
6. Staff Costs
Staff costs were as follows:
On average the Charity had 14 employees (10 Full-time Equivalent) during the year. The total amount of staff costs for the year was £364,329. Last year, the comparable information was 14 employees (10 Full-time Equivalent), amounting to total staff costs of £352,157.
No employees or trustees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
- Average Number of Employees
Average number of employees during the year was: 14 (2024: 14)
Page 15
The Compassionate Mind Foundation Notes to the Financial Statements (continued) For The Year Ended 31 July 2025
A
| 8. | Tangible Assets | |||
|---|---|---|---|---|
| Office Equipment |
Website | Total | ||
| £ | £ | £ | ||
| Cost | ||||
| As | at 1 August 2024 | 72,756 | 32,463 | 105,219 |
| Additions | 1,082 | - | 1,082 | |
| As | at 31 July 2025 | 73,838 | 32,463 | 106,301 |
| a, | ||||
| Depreciation | ||||
| As | at 1 August 2024 | 59,481 | 28,323 | 87,804 |
| Provided during the period | 7,826 | 2,169 | 9,995 | |
| As | at 31 July 2025 | 67,307 | 30,492 oeooo |
97,799 ooo eee |
| Net Book Value | ||||
| As | at 31 July 2025 | 6,531 | 1,971 | 8,502 |
| ee,eeeee | eee | |||
| As | at 1 August 2024 | 13,275 | 4,140 | 17,415 |
| ESES | ||||
| 9. | Stocks | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Stock | 191 | 254 | ||
| 10. | Debtors | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Due within one year | ||||
| Trade debtors | 47,950 | 78,176 | ||
| Other debtors | 25,071 | 39,243 | ||
| 73,021 | 117,419 | |||
| ——— | —SSSS | |||
| 11. | Creditors: Amounts Falling Due Within One Year | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Trade creditors | 4,654 | 26,011 | ||
| Other creditors | 11,713 | 10,102 | ||
| Accruals and deferred income | 193,399 | 357,442 | ||
| 209,766 | 393,555 |
Page 16
The Compassionate Mind Foundation Notes to the Financial Statements (continued) For The Year Ended 31 July 2025
==> picture [104 x 8] intentionally omitted <==
----- Start of picture text -----
12. Movement in Funds
----- End of picture text -----
| 12. MovementinFunds |
||||
|---|---|---|---|---|
| 12. Movement in Funds |
As atl August 2024 |
Income | Expenditure | As at 31 July 2025 |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| Designated: Unrestricted Funds |
250,241 | 938,507 | (956,059) | 232,689 |
| Restricted funds Restricted funds |
6,850 | - | - | 6,850 |
| Totalfunds | 257,091 938,507 (956,059) 239,539 Eeeel[eeel |
|||
| As at 1 August 2023 |
Income | Expenditure | As at 31 July 2024 |
|
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| Designated: Unrestricted Funds |
301,364 | 861,404 | (912,527) | 250,241 |
| Restricted funds Restricted funds |
9,350 | - | (2,500) | 6,850 |
| Totalfunds | 310,714 861,404 (915,027) 257,091 EEBedEeeoo |
A balance of £6,850 was brought forward from the previous year, No amount was spent in the year. (2024: £2,500).
- Transactions with Trustees None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
14, Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
- Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 17