'EMDR UK EMDR A550ciation A Charity and a Company Limited by Guarantee Trustees, Report and Financial Statements For the year ended 30th November 2022 Company number 07428145 EMDR EURnPE
EMDR A550ciation Year Ended 30 November 2022 Contents Page Tru5tees' Report Independent Examiners Report Statement of Financial ActNlties Balance Sheet io-ii Note5 to the Financial Statements 12-16 'EMDR EMDR
EMDR Association Trustees Report for the year ended 30 November 2022 The Trustee5 present their annual report and financial Statements ftir the year ended 30 November 2022. The financial statements have been prepared in a¢cor(lance with the Statement of Recommended Practlce.. Accounting and Reporting by Charities preparing their accounts in accordance with the SORP 2019 Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Chartties Act 2011. Section I Le8al and Administrative Information Charity name Charity Commission registered number Companies House registered number For the financial year ending on ChariV5 principal address EMDR Association 1140865 07428145 30 November 2022 Third Floor Horton House, Exchange Flags, Liverpool, Merseyside, L2 3YL Descrfption of the charit5 trusts: Governin8 document EMDR Association is a company limited by guarantee and a registered charity governed by Fts Memorandum and Articles of Association. Members of the charitable company guarantee to contribute an amount not exceeding £10 to the a55ets of the company in the event of the company being wound up while they are members, or within one year thereafter. The relief of sickne55 Wlthout prejudice to the generality ol the foregoing to Advance the theory and prartice of Eye Movement Desensitisation and Reprocessing IEMDRI and the relief of poverty and distress wherever it may arise by the provision of humanitarian aid. None Objects of the charity Specific investment powers Professional advisers: Accountants Bankers Bradshaws Limited. Charter Court, 2 Well House Bam5. 8retton, Chester CH4 ODH The Co-operative BanK PO Box 250, Skelmer5dale. England WN8 6WT CAF Bank 25 Kings Hill Avenue. King5 Hill, West Mallin& Kent ME19 4JQ Brabnerf5, Horton House. Exchange Flags, Liverpool, L2 3YL Graeme Hughes. Charity Solicitor Brabnerfs Solicitors Company Secretary 'EMDR EMDR
EMDR Association Trustees Report for the year ended 30 November 20221continued) Settion Z Trustees and Governance The Trustees of the chority meet at least four times a year to administer the charity and also meet to approve the accounts. Plome OA Trustee Matthew We550n Michael O'connor KGth Norgote LouASe Muckinney Mtseve Cmwley Sondi Richmun Marion Tobin Alison Ru55ell Russell Hurn Richord Mitchell Ben Wright Justin Flovens Heeno Chudasumo Trustee Role President. Europe Representutive Past President. Presldent Elect. Treosurer. Europe Representotive, Accredit17tion Committee, Secretory, Governance Europe Executive Representative Elerted Trustee, Consultanys Troining Conference Organiser Choir of the Accredirotion Committee Choir of the Child ond Adole5cent5ection. Choir of EMDR Europe Standords Committee Chair of the Research & scientific Committee Chair of the Communtications Committee Chair of the Equolity. Diversity and Indu5ion Committee. Appointed at the 2022 AGM Trustee selertion method- Election at the AGM and co-option by the board. Trustees are appointed by vote at the annual AGM. The elected Trustees can co-opt further Trustees a5 needed. It is the board's policy that the thairs of the Accreditation Committee and Child and Adolescent Section should always have a seat on the board. EMDR EMDR
EMDR Association Trustees Report for the year ended 30 November 2022 (continuedl Statement of Trustees responsibilities The trustees (who are also dirertors of EMDR Association for the purposes of company lawl are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Klngdom Accounting standards (United Kingdom Generally Accepted Accounting Practice). Company law require5 the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs Ot the charitable comparry and ol the incoming resources and appllcation of resources, including the income and expenditure, of the charitsble company for that period. In preparing these financial statements. the trustees are required to.. selert 5Ultable accounting policies and then apply them consistently: observe the methods and principles in the Charities SORP 2019 IFRS 1021: make judgement5 and estimates that are reasonable and prudent,. prepare the financial statements on the going concern basis unless it is inappropriate to presumè that the charitable company will Continue in operation. The trustees are responsible for keeping adequate accounting record5 that disclose wtth reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable step5 for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware= there is no relevant audit information of which the charitable companV5 auditor is unaware- and the trustees have taken all Steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is awa of that information. Public Benefit Under the Charities Act 2011 the Charity is required to demonstrate that its aims are for the public benefit. The Trustees consider that the charity hès met the criteria under both of the objects of the charity. The principals of public benefit are as follows... Principle l- There must be an identifiable benefit or benefits the benefit Is the advancement of the EMDR theory and practise and in $0 doing to asslst the public to access accredited, research based, effective interventions for psychological malaise. Principle 2- the benefit must be to the public. or a section of the public the benefit is to the public as stated in the second object of the charity by the relief of poverty and distress wherever it may arise by the provision of humanitarian aid. EMDR EMOR
EMDR Association th Trustees Report for the year ended 30 November 2022 (continued) Sertlon 3 Arti¥itSes and Achlevements Our membership increases year on year. We have over 5.5OJ members. which incur5 significant increase to all our charitable activities. To cope with this, last year we engaged business support whirh, with a dedicated workforce, has made it possible to vastly increase member benefits and enabled us to progress our charitable aims and objertives much more efficiently. Work on streamlining the accreditation process to enable online applications linked to each memberfs personal password protected log in has taken much longer than anticipated due to a number of issues related to increasing the capacity and functionality of our website. Currently, the digital accreditation process is being tested by volunteer members. We expect the di8ltisation of the accreditation proce55 to be rolled out before the end of our accountancy year November 2023. Artivity advan¢trnE the theory and practise of EMDR continues apace reEular Iow-tost educational webinars on variou5 topics for the members are very popular and several new special interest group5 1SIGsl have been formed by members who have created and delivered webinars related to their speciality. Any surplus generated is used to SUPPOrt the artivities of the Scientific and Research Committee ISRCI. The SRC has engaged a Research Officer to assist in their work. In collaboration with Sheffield Untversity. we now have a searchable datsbase of EMDR scientific papers and research available to all our members free of charge. The work of the communications comm¢ttee has brought the Association firmly into the 21" Century- looking OUardS we now have a presence in social media and looking inwards the Forum and Communications Hub is now available to enable members to Securely connect. "EMDR
EMDR Association Trustees Report for the year ended 30 November 2022 (contlnued) Sertion 4 Incoming resources Flnandal Review For the first trme. since the Association became a charity. we have increased the membership subscription fee. This alongside an increase in membership numbers resulted in a substantial increase of £104,OC(t to income from subscriptions. Our income from charitable activity has generally increased although, the 2022 AGM and conferen wa5 a hybrid conference, so the overheads were much higher and therefore the surplus was lower than that from the 2021 AGM and Conference which was entirely online. The Tnjstees have noted that in person events provide richer learning experience for our members, however. in the interests of inclusion, we now expect to continue delivering hybrid conferences in the coming years. Outgoin8 resource5 Travel. accommodation. and venue expenses are increasin& not only due to the Trustees and other officer5 of the board and its committees meeting in vivo occasionally now that it is safe to do so, but also due to the ma55ive increase of travel. venue and hotel costs. As predicted, website and software costs have increased in keepin8 Wlth the website and virtual developments the associatlon Is making but were not as high as anticipated. Capitation to Europe Incase5 with membership numbers, we have to pay for our non-fee-paying trainee members as well. The Springer Journal subscription ts linked to our membership of EMDR Europe. and also increases with membership numbers. The outgoing resources listed under Legal and professional are related to fees paid to our Business Support Provider as well as to our Legal Team. Business support are doing an enormous amount of work on our behalf this year the cost of it amounted to E69.¢xo but is offset by the significant increase to our charitable attivity they have facilitated. Legal expenses are rising as we try to protert out registered logo and the reputation of EMDR Therapy from those who would use sofflething very close to our logo and are not even licenced therapists let alone property trained to deliver EMDR. EMDR EMDR
EMDR Association Trustees Report for the year ended 30 November 2022 {contlnued) Sertion 5 Reser¥e5 pollcy Policies The Tfllstees previou5ty established a policy whereby the unrestricted fund5 not committed or invested in tangible fixed assets. which are the free reserves of the charity. should be approximate 50% of Beneral lunrestrictedl operating costs. Thi5 is due to the high rise in the cost of new artivities and developments. The trustees are agreed that it would be prudent to set asrde sufficient funds to cover management, 5UPPOrt and administration cost5 to allow the charity to continue its artivities in the event of significant drop in funding or business interruption. The free reserves at the 30th November 2022 of £139.87212021-. £295,4501 are above this policy, however the charity is in the process of allocating these funds to supporting the development of and en8a8ement Wtth a re5earth strategy beneficial to the charitable aims of the charity. Grant-maklr¥ policy The Trustees make grants to support research projerts involving EMDR or related topits. They also make grants in support of Trauma relief and related Humanitarian projerts or charities. The grants are discussed and voted on by the Trustees prior to any 8rant being made. Inyesknents Selertion poIiLV Having considered several options available, it was decided to invest any funds not required short term in a low-risk commercial bank deposit account. The TrLtstees continue to review the charit5 investment poliry on an on8(Jing basis, some reseNe funds have been placed in a higher interest accounts with CAF. The AScIatIOn 15 aware of the security issues generated by having large sums held in accounts with just a couple of banking institutions and ha5 opened a new account with the Charity Bank to that end. We continue to explore the possibility of spreading the free reserves in an investment account, but the Trustees and members are keen that Association funds should be placed with ethical establishments. Review ol malor risks The Trustees have completed their review of the major risks to the charity and have annual renewal procedures in place to manage these risks. They have appointed a Charity Solicitor as Company Secretary and continue working with their Charity Legal Team to fine tune policies and develop clearer processes. EMOR
EMDR Association Trustees Report for the year ended 30 November 2022 (continued) Plans torthe future The Association has enga8ed a research officer to work with the SRC and as5i5t with the Association's aim of advancing the theory and prattice of EMDR. Iftitially by havin8 a greater awareness of orhgoing EMOR and related research projects but with the intention of strategic application of our resources to promote or contribute to hi6h quality research. In the coming year we expert the Accreditation system will be fulfy digitised. Over the past 3 year5 the A550ciation has been very active in developin8 services for members and in increasing the profile of EMDR Therapy. In the coming yeèw5 it is hoped there will be time for consolidation. Sertlon 6 Sl8nature and Dedaratlon This report has been prepared in accordance WFth the special provision5 for small companies under Part 15 of the Cornpanies Act 2006. Declaration I declare. in my capacity as charity trustee. that: the trustees have approved the report above: and have authorlsed me to sign on thtir behalf. SiBnature Full Name Position Date M3tthew Wesson President 24" Marth 2023 MD
EMDR Assoclation Independent Examiner's Report to the Trustees of EMDR Association I report to the charity trustees on my examination of the accounts of thè company for the year ended 30 November 2022 which are set out on pages 9 to 17. R•sponslblllties and basls of report As the charity trustees of the company land a150 its dirertors for the purposes of compary lawl you are responsible for the preparation of the accounts in ac¢ordance with the requirements of the Companie5 Act 20061.the 2006 ACVI. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2(MJ6 Act and are eligible for independent examination, I report in respert of my examination of your companls accounts as carried out undef section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 1451511bl of the 2011 Act. Independent examlnerfs ststement Since the charitys gr05s income exceeded E250.OLM) your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ICAEW, which is one of the listed bodies. I have cornpleted my examination. I confirm that no matters have come to my attention in connettion with the examination 8ivin8 me cause to believe that in any material respert.- accounting records were not kept in respect of the company a5 required by section 386 of the 2006 Act: or the accounts do not accord with those records- or the accounts do not comply with the accounting requirements of section 396 of the 2006 Att other than any requirement that the accounts give a 'true and fair viev/ which is not a matter considered as part of an independent examination; or the accounts have not been prepared in accordance with the methods and princlples of the Statement of Recommended Practice for ac£ountlft8 and reportin8 by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic ol Ireland IFRS 10211. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this port in order to enable a proper understsrKlin8 of the accounts to be reached. AJ Bradshaw FCA Independent Examiner Bradshaws Ltmited Chartered Accountsnts Chartercourt Well House 8arns Chester Road Bretton, Chester CH4 ODH 24 March 2023 MDR EMDR
EMDR Association STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 30" NOVEMBER Z022 1Sncludin8 inc(xne and expendlture account) Unyestrirted Fund5 Totsl UnrestrlttÈd 2022 Funds Total 2021 Notes Income: Incoming from charitsble activities= Membership subscriptions Accreilitation fees Consultants training Other income Advertising Regional group income 346,076 24,710 24.905 33,490 250 52.636 346,076 24,710 24,905 33.490 250 52,636 241,609 22,190 19,350 241,609 22,190 19,350 950 143.184 950 143,184 16 Investment Income AGM and conference surplus 389 78,340 389 78,340 15 83.025 Total income 560.7% $60,796 510,323 510,32 Expendlture: Expenditure on charitable activit5 Regional group expenditure 333,568 71.732 333,568 71.732 228,281 95,939 16 228,281 95.939 Totsl expendlture 405.3 405.3 324,220 324,220 Net Income and net movement In funds for the year 155,496 155,496 186,103 186,103 Avoncili*lon of lunds Total f(tnd5 brought forward 702.788 702,788 516.685 516.éaS Totsl funds carried forward There are no restrirted fvnd5 for the currerrt or compaiative year. The notes on pages 12 to 17 form part of these financial statements "EMDR EMDR
EMDR A5sociatlon BALANCE SHEET AS AT 30 NOVEMBER 2022 2022 2021 Notes Fixed assets Tan8ible a55ets 1,628 1,690 Current assets Debtors Cash at bank and in hand 14.309 708,697 io 832,617 863,303 723,1)]6 Current IlabilitJe5 Creditors amounts fallin8 due within one year li 16.6471 121.9081 Net current assets 856,656 701,098 Total a55ets less current liabllitie5 858,284 702,788 Net wets The funds ofthe charitr. Unrestricted income funds Designated funds 12 16 308.284 550,CO) 411.283 291.505 Total fharlty lunds The trustee5' Statements requi by Section 475121 arKI131 a shown on the following page which foms part of thi5 Balance Sheet -iO- 'EMDR EMDR
EMDR Association BALANCE SHEET (Continued) FOR THE YEAR ENDED 30° NOVEMBER 2022 For the year ended 30" Novewnber 2022 the company was entrrled to exemption from audtt under section 477 of the Companies Act 26 relating tQ Small companies. Trustees, responsibtlities . The members have not required the company to obtain an audr( of its finanaal statements for the year in question in accordance with section 476.. arml The Trustees acknowledge their responsibilities for comptying with the requirements of the Act with respect to accountln8 record5 and the preparation of accounts. These financial Statements were approved by the board on 24° March 2023 and signed on its behalf by Matthew Wesson Pmsident Kathleen P4or8ate Trvstee / Treasurer Company Règistratkn Number:. 07428145 The notes on pagè5 12 to 17 form part of the financial statements -li- EMDR yRI?p
EMDR Associatlon NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022 Accountlni polkie5 The principal accounting poIleS are summarised below. The accounting poli¢ies have been applied consistently throughout the year and the precedin8 year. Ba51$ of ac¢ountin8 The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and Corn¥ wtth the charitys goveming document, the Charities Act 2011 and Accounting and Reporting by Charitie5: Ststement of Recommended Practice applicable to ¢haritie5 preparing their accounts in accordance with the Financial Reporting Stsndards applicable in the UK and Republic of Ireland published on 16th July 2014. The trust constitute5 a public benefit entity as defined by FRS 102. The Trustees consider that there are no uncertainties about the Trusfs abilty to conts.nue as a gorng concem over the next twelve months. Fund accounting Funds held by the Charity are: Unrestrirted general funds - General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restritted fund- these are funds set aside by the Trustees out of restrirted general funds for specifi future purposes or projett5. Incoming re50urce5 All incoming resour5 are included in the SOFA when the Charity is le8ally entitled to the income and the amount can be quantified with reasonable accuracy. Grants payable and rtteivable All 8rants ère accounted for gross when reNable. Grants payable are reco8nised as expenditure when the commitment Is entered into. Resourtts expended All expenditure is accounted for on an accruals basis and ha5 been classified under headings that aggregate all costs related to the category. whe costs cannot be directly attributed to particular heading5 they have been allocated to activities on a basis consistent with use of the resources. -12- EMDR EMDR
EMOR Association NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2022 (Continued) Tanglble fixed assets and depredation Depreciation is provided at rates calculated to write off the costs less residual value of each a55et 0r its expected useful life as follows-. Fixtures, fittin85 and expendtture . 20% straight line Fore*n currerKy Monetary assets and IFabilitie5 denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are re¢orded at the date of the transaction5. All differences are taken to the Statement of Finantial Activitses. Casmlow statement The Charity is exempt from the requirement to prepare a cashflow statement because h Is a small Charity. Costs of drItable artivities Total Unre5tri¢ted 2022 Fund5 Total 2021 Funds Wages Employee Pension Consultant training Europe capitation and certificates Insurance OfFice costs Newsletter Press officer Website costs Software Travel Accommodation Venue and catering Legal and professional Springer journal subscription Eco Carbon Offset Research Accountancy Donations to EMDR Charities Depreciation of freS and equipment Bank Charge5 36.610 513 36,610 513 32,224 369 6.259 29.373 1,630 22,778 6.524 15,354 21,914 4,660 4,598 1,999 8,646 34.281 14,761 32,224 369 6.259 29.373 1,630 22,778 6,524 15,354 21,914 4,660 4.598 1,999 8,646 34,281 14,761 24,983 1.735 19,138 3,180 25,379 21.892 12.598 3.864 ii.ioi 10.359 91,722 17,512 428 16.130 1,980 25,010 1.291 699 24.983 1.735 19,138 3,180 25.379 21,892 12.598 3.864 ii.ioi 10.359 91,722 17.512 428 16,130 1,980 25,010 1,291 699 19,625 1,8C(J 19,625 1.8IKI 1,123 363 1.123 363 Total Expenditure -13- 'EMDR EMDR
EMDR Association NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30" NOVEMBER 2022 (Continued) Net in¢ornlnB resources lor the year T¢)tal 2022 Total 2021 Net incoming resources is stating after charging.. Depreciation and other amounts Written off tangible fixed assets Accountanry lees for independent examination 1,123 1.123 51aff numbers and costs There are 3 pemianent part-time administrators emplcryed by the tharity workin8 a combined totsl of 37 hour5 a week Trustees, rernuneration and expenses In keeping with the payments made to facilitators for the additional Consurtant's Training this year, it was agreed that a Twstee who has been carrying out this task previously without renumeration should also be paid. therefore this year £1.200 has been paid to Ms M Crowley lor her service to the Association. 13 Trustees, and a fLrrther 15 committee and non-committee members assisting in the work of the Association claimed a total of £3,831 in travel and intidental expenses last year. However, this year the Association has begun making payments to offsÈt our carbon footprint and $0 far, has paid £428 to Ecoligi to thi5 end. Taxatlon The company was a chartty during the yeartherefore had no taxable income and hence no corporation tax to pay. -14- EMDR EMDR
EMDR Association NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30° NOVEMBER 2022 (Continued) Fixture% fittin85 and equlpment Totsl Tan8Sble flxed assets Cost At I" December 2021 Additions Disposals 12,018 1.229 12,018 1.229 At 3 N¢)vember 2022 13.247 13,247 Deprviation At 1st December 2021 Charge for the year Disposals At November 2022 10,328 1.291 10,328 1,291 11,619 11.619 Net book Value5 At 30 November 2022 1,628 1.628 At 30 November 2021 Debtors Totsl 2022 Totsl 2021 Trade debtors Prepayments 12.517 18,169 6,885 7.424 10 Bank Total 2022 Total 2021 Cash at bank and in hand Regional 8roup- cash at bank and in hand 682,247 150,370 552,093 156,604 -15- EMDR EMDR
EMDR Association NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30" NOVEMBER 2022 (Continued) 11 Credltors- amounts fallin8 due wlthln one year Total 2022 Total 2021 Trade Creditors Accruals Regronal Group Taxation and soaal security Other creditors 5,676 522 11,386 522 10,000 359 90 12 Analysi5 of net assets between funds Unrestricted Designated Funds Funds Total Funds Fund balan at 30 November 2022 Are represented by: Tangible fixed assets Current assets Les5: Cltrrent liabilities 1,628 313.303 {6.6471 1,628 863,303 16,6471 550,LKM) 13 Capitsl commltments There were no capitsl commitments 3h0n$ed or contrarted for at the yearend. 14 Control The Charity is under the control of the Tnjstees. 15 Company lirnited by guarantee EMDR Association is a company limited by guarantee and accordingty does not have a share capital. Every member of the company undertakes to contribute suth amount a5 may be required not exceeding £10 to the assets of the charitable company in the event of its being wound up white he or she is a member, or within one year after he or she cea5e5 to be a member. 16 Charlty funds ..General Fund...-...... Re8ional Groups Design*ed Fund Totsl Funds EMOR Totsl At the beginnin8 of the year Intome Expenditure Transfer 264.678 146,605 411.283 508,160 52,636 560,796 1333,5681 {71,7321 1405.3CO) 258 495 308,284 291.505 702,788 560,796 I405,3) 258 495 550,000 8S8,284 439,270 127,509 The Association is keen to promote EMDR and p0$5ibly support research projèrts involving EMDR. A large, gold standard research project Is phenomenalty expensive thus the trustees continue to set aside funds for any potential fLrture projects in the Designated Fund. -16- EMDR EMDR