"EMDR UK EMDR Association A Charity and o Compony Limited by Guarantee Trustees, Report and Financial Statements For the year ended 3LY' November 2023 EMDR Company number 07428145 EMDR
EMDR Association Year Ended 30 November 2023 Contents Page Trustees, Report Independent Examiners Report Statement of Financial Activities 8alance Sheet io-ii Notes to the Financial Statements 12-16 'EMDR EMDR
EMDR Association Trustees Report for the year ended 30 November 2023 The Trustees present their annual report and financial statements for the year ended 30, November 2023. The financial statements have been ppared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the SORP 2019 Financial Reporting Standard applicable in the UK and Republit of Ireland IFRS 1021 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charitie5 Act 2011. Section I Legal and Admln5stratE¥e Information Charity name Charity Commission registered number Companies House registered number For the financial year ending on Charit¢s principal address EMDR Association 1140865 07428145 30" November 2023 Third Floor Horton House, Exchange Fla85, Liverpool, Merseyside, L2 3YL Descrlptlon of the chariws trusts: Governing document EMDR Association 15 è company limited by guarantee and a registered charitv governed by it5 Memorandum and Articles of A55o¢iation. Members of the charitable company guarantee to contribute an amount not exceeding £10 to the a55ets of the company in the event of the compary being wound up while they are members, or within one year thereafter. The relief of sickness without prejudice to the generality of the foregoing to Advance the theory and practice of Eye Movement Desensitisation and Reprocessing IEMDRI and the relief of poverty and distress wherever it may arisè by the provision of humanitarian aid. None Objects of the charity Specific investment powers Professlonal advisers: Accountants 8ankers Bradshaws Limited. Charter Court. 2 Well House Barns, Bretton, Chester CH4 ODH The Co-operative Bank. PO Box 250. Skelmersdale, England WN8 6wr CAF Bank 25 Kings Hill Avenue. Kings Hill, West Malling, Kent ME19 41Q The Charity Bank Ltd, F05se House, 182 High Street. Tonbridge. TN9 IBF Brabnerf5, Horton House, Exchange Flags, Liverpool, L2 3YL Graeme HLbghes. Charity Solicitor Brabnerfs Solicitors Company Secretary 'EMDR EMDR
EMDR Association Trustees Report for the year ended 30 November 2023 (contlnued) 5ectlon 2 Trustee5 and Governance The Trustees of the charity meet at least four times a year to administer the charity and 3150 meet to approve the accounts. Name of Trustee Motthew We550n Michoel O'connor Koth Norgote Louise Mockinney Moeve Crowley Sondff Richmon Morffgn Tobin Ali50n Russell Russell Hurn Richord Mitchell Ben Wright Justin Hovens Fleerja Chudi750mo Oenone Dudley Colleen Swinden Trustee Role President. Europe Representotive Post President President Elect, Tre05urer, Europe Repre5entt7tive Secretory, Governonce Europe Executive Representotive Consultant 5 Training Conference Orgoniser Chair OJ the Accredttotton Committee Cht7ir o the Child ond Adolescent Section, Cht7ir of EMDR Europe 5tandords Committee Choir of the Research & Scientific Committee Choir of the Communications Committee Cht7ir of the Equality. Diversity ond Inclusion Committee. Regional Group t7nd Specit71 Interest Group cordin9t0r. Deputy Treasurer. Appointed at the 2023 AGM Trustee selectlon method: Election at the AGM and co-option by the board. Trnstees are appointed by vote at the annual AGM. The elected Trustee5 can co-opt further Trustees as needed. It 15 the board'5 poliry that the chairs of the Accreditation Commtttee antl Child and Adolescent Sertion Should always have a seat on the board. 'EMDR EMDR
EMDR Association th Trustee5 Report for the year ended 30 November 2023 (continued) Statement of Trustees responslbllltles The trustees (who are also directors of EMDR Association for the purposes of company lawl are responsible for preparin8 the Tru5tees' Annual Report and the financial statements in accordance with applicable law and United Kingdom AecoL¢nting Standards (United Kingdom Generally Accepted Aetounting Pfaeticel. Company law requirès the trustees to prepare financial st3tÈmÈnts for each financial year. which 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 these financial statements, the trustees are required to- select suitable accounting policies and then apply them consistentfy.. observe the methods and principles in the Charities SORP 2019 IFRS 1021- makè jud8ements and estirnates that are reasonable and prudent- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with 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 safe8U3rdin8 the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other Irregu13rilies. In so far as the trustees are aware: there is no relevant audit information of which the charitable companvs auditor 15 unaware,. and the trustees have taken all Steps that they ought to have taken to make themselves aware of anv relevant audit information and to establish that the auditor is aware 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 thè Charity has met the criteria under both of the objects of the charity. The principals of public benefit are as follow5'.- Prlnciple l-There must be an identifiable benefit or benefits the benefit is the advancement of the EMDR theory and practise and in so doing to assist the public to access accredited. research based. effective interyentions 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 di5tre5s wherever it may arise by the provision of humanitarian aid. EMDR EMDR
EMDR Association Trustees Report for the year ended 30 November 2023 (continued) Section 3 Activlties and Achievements To date we now have over 6CQO members. and still growing. Business support. with a edicated workforce, has made it possible to vastly increase member benefits and enabled us to progress our charitable aims and objectives much more efficierttly. The digitisation of the accreditation proce55 online is now in the final Stage of testing for generic prartitioner accreditation. C&A and Consultant ACC1t&t1on will follow close behind. Roughly 4C#J applications were processed this year- an increase in keeping with member numbers. Thi5 year the Association invested in a massive update and consolidation of our website with member profile management System that will allow members to record their CPD, activity towards accreditation. payment history and other important documents in a personalised. password protetted folder. With rising price5 and inflation, the ksXJCiation's commitment to supporting member5 to access appropriate good quality CPD has been developed further, it was decided to price all association CPD online webinars to no more than £10 per hour of CPD or less. The engagement of a Research Officer to assist in the work of the Research and Scientific Committee has been instrumental in facilitating the addition of a searchable database of EMDR scientific papers and research, hosted by Sheffield Univer5ity- being available to all our members free of charge. We have now commissioned a systematic review of all EMDR research globally to evalLtate the evidence base for EMDR in PTSD Treatment and Prevention.. Addressing NICE guidance caveats for the use of EMDR in the treatment and prevention of PTSD in Children, Adolescents, and Adults. A very committed and active Equality. Diversity and Inclusion committee have been working hard within the board. wider mèmbership and our tommunity to instlgate changes in policies including the access and availability of our journal EDQ & conference. trainin& website and CPD. The Communications Committee have rolled out the Forum to mernbers bringing the Association firmly into the 21st Century.. looking outwards we now have 3 presence in social media and looking inwards the Forum and Communications Hub is now available to enable members to securely connect, share information and network. 'EMDR UK EMDR
EMDR Association th Trustees Report for the year ended 30 November 20231continued} Sertion 4 Incomlng resource5 Finonrial Review Income from svbxription5 has increased by 12% . Membership numbers have increased substantially but much of tht5 will be due to the free introdurtory offer and therefore the true financial benefit will not be clear for a couple of years. Our Income from charitable actrvity has Eeneralty increased however. so have OUT Costs. for example surplus from ¢onsvltant training ha5 reduced despite increasing trainings deliVed due to the demand for places this is due to the decision to pay trainer5 and facilitators the standard lee as previously Trustees provided thi5 service free of charge. The AGM and Conference in March was very successful: indeed. it wa5 a sell-out. Many members are keen to meet and learn in person again but for those who are unable to do this- the event Was Hybrid which of course Incurs high overhead5. Out8oln8 resour¢es This year, expenditure is up by 43% to £579,871. However, this overspend includes research spending. Also of particular note is the signifitant increase to website costs which have tripled with the massive overhaul of our website to accommodate digitised accreditation and improved seThices to members. This will settle once the infra5trurture is completed. Engaging more contracted staff has increased the wage bill and of course a5 ethical employers, fees or wages increase with the cost of living. As indeed do all our costs. Outgoing resources listed under Legal and Professional are related to fees paid to our Business Support Provider as well as to our Legal Team. The portion relating to Legal fees has risen due to the need to protect the EMDR UK trademark with the aim to of proterting the public from rogue traders. 'EMDR EMDR
EMDR Association th Trustees Report for the year ended 30 November 2023 (continued) Section 5 Pollcies ReseNes pollcy The Trustees previously e5tabli5hed a poliry whereby the unrestricted funds not committed or invested in tan8ible fixed assets. which are the free reserves of the charity, should be approximately 50% of general lunrestrictedl operating costs. This is due to the high rise in the cost of new activities and developments. The trustees are agreed that it would be prudent to set aside sufficient funds to cover management, support and administration costs to allow the charity to continue its actlvities in the event of a $18niftcant drop in funding or busirhes5 interruption. The free reserves at the 30th November 2023 are above this policy. however the chafity is in the process of investing funds to support the financial security of the Charity alongside the development of and engagement with a research strategy beneficial to the charitable aims. Grant-makln8 pollcy The Trustees make grants to support research projects involving EMDR or related topics. They also make grants in support of Trauma relief and related Humanitarian projects or charities. The grants are discussed and voted on by the Trustees prior to any grant being made. Investments Selertion pollry Havin8 considered several options available, the trustees have decided to look at investing funds not required short term in an investment portfolio with Greenbank which has a reputation for ethical and climate change aware investment. This will also address the security issues of having large sums in a small number of bankin8 institutions. Trustees will of course continue to review the charit*5 investment policy on an ongoing basis. Review of major rlsks The Trustees have completed their review of the major risks to the charity and have annual renewal procedure5 in place to manage these risk5. They have appointed a Charity Solicitor a5 Company Secretary and continue working with their Charity Legal Team to fine tune policies and develop clearer protesses. EMDR EMDR
EMDR Association Trustees Report for the year ended 30th November 2023 (continued) Plan5 for the future The Association's engaEefflent of a research officer to work with the SRC and assist with the Association's aim of advancing the theory and practice of EMDR. has already enabled the development ol an EMDR research database with free access. We now look forward to the findings of the Systematic Review which we hope will eftcourage a positive review of guidance for EMDR clinicians. We also look fotV4ard to the completion of our website and 50ftware overhaul. complete digitLSation of the accreditation and meMr$hIp experience. Once these projects are completed there will be time for consolidation. Future plannin8 will be guideij by the coniinued growth of the membership and the outcome of current projects. Could the EMDR As50Ciation UK become a pfofessional body in its own right? Section 6 Signature and Declaration This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2(K)6. Declaration I declare. In my capacity as charity trustee. that: the trustee5 have approved the report above. and have authorised me to sign on thelr behalf. Slgnature Full Name Position Matthew Wesson President IS" March 2024 'EMDR EMDR
EMDR Association Independent Examiner's Report to the Trustees of EMDR Association I report to the charity trustees on my examination of the accounts of the company for the year ended 30 November 2023 which are set out on pages 9 to 16. Respon5ibilitles and basss of report A5 the charity trustees of the company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061.the 2006 ACVI. Having satisfied melf that the accounts of the COFnpany a not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respert of my examination of your companqs accounts as carried out Under sectlgn 145 of the Charities Act 20111'the 2011 Act'l. In ¢arryin8 out my examination I have followed the Directions gNen by the Chority Commi55ion under section 14515llbl ofthe 2011 Art. Independent examiner's statement Since the charitys gross income exceeded £250,OC(l 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 l>odie5. I have completed my examination. I confirm that no matters have come to my attention in connection with the examinatlon giving me cause to believe that in any material respert: actounting records were not kept in respect of the company as required by Section 386 of the 2006 Act,. or the atcount5 do not accord with those records- or 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 Vie 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 principles of the Statement of Recommended Practice for accounting and reporting by Charities lapplicable to charitie5 preparing their accounts in accordance with the Financial Reportlng Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have come a¢ross no other matters in connertion with the examination to which attention Should be drawn in this report in order to enable a proper understanding of the accounts to be reached. A J Bradshaw FCA Independent Examlner Bradshaws Limlted Chartered Accountants Charter Court Well House Barns Chester Road Bretton, Chester CH4 QDH 15 March 2024 MDR EMDR
EMDR Association STATEMENT OF FINANCIAL AcfiviTIES YEAR ENDED 30" NOVEMBER 2023 Ilnduding Income and expenditure actountl Unre5trirted Fund5 Total Unrestrl¢ted 2023 Funds Total 2022 Notes Income- Incoming from charitable artivities: Membership subscflptions Accreditation fees Consultants training Other income Advert15ing Regional group income 387.679 26.210 26,620 14,061 387,679 26.210 26,620 14,061 346,076 24.710 24.905 33.490 250 52,636 346,076 24,710 24.905 33.490 250 52,636 16 72,272 72,272 Investment Income AGM and conference surplus 3.811 182,079 3,811 182,079 389 78,340 389 78.340 Total income 712,732 712,732 560,796 560,796 Expendlture: ExpendSture on charltable attivities Regional group expenditure 501,479 78,372 501,479 78,372 333,568 71,732 333,568 71,732 16 Total expenditure 579,851 579,851 405,300 40S,300 Net Income and net movement in fvnds for the year 132,881 132,881 155,496 155,496 Reconclllatlon of fvnds Total funds brought forward 858.284 858.284 702.788 702.788 Total funds carrled forward There are no restricted funds for the current or comparative year. The notes on pages 12 to 16 forni part of thèse finantial statements 'EMDR EMDR
EMDR Association BALANCE SHEEr A5 AT 30" NOVEMBER 2023 2023 2022 Notes Ftxed assets Tangible assets I,Ico 1,628 Current assets Debtors Cash at bank and in hand 78,689 952,785 30,686 832,617 io 1.031.474 863.303 Current liabilitles Creditor5 amounts fallin8 due within one year li 141.4091 16,6471 Net current assets 990,065 856,656 Totsl assets less current liabilities 991.165 858,284 Net a55ets The funds ofthe charity: Unrestricred income funds Designated funds 12 16 441,165 550.000 308,284 550.000 Total ch•rlty funds The trustees, statements required by Sertion 475121 and131 are shown on the following page which form5 part of this Balance Sheet -iO- 'EMDR EMDR
EMDR Association BALANCE SHEET IContinued} FOR THE YEAR ENDED 30° NOVEMBER 2023 For the year ended 30-' November 2023 the company wa5 entitled to exemption from audit under section 477 of the Companies Act 2C(16 latin6 to 5wnall cornpanies. Trustees, responsibilities * The members have not required the company to obtain an audtt of its financial ststemenis for the year in question in accordance with sertion 476.. and The Trustees acknowledge their restK)nsibilities for complying with the requirements of the Act with respèct lo accounting records and the preparation of accounts. These financial statement5 were approved by the board on 15° March 2024 and signed on its behalf bv Ill Matthew Wesson President Kathleen Norgate Twstee l Treasurer Company Registration Number:_ 07428145 The notes on pages 12 to 16 form part of these financi31 statements -li- 'EMDR EMDR
EMDR Association NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30° NOVEMBER 2023 Accountln8 pollcles The principal accounting policies are summarised below. The accounting policies have been applied tonsistently throughout the year and the preceding year. Basls of accountln8 The financial statements have been prepared in accordance with the accounting policie5 set out in notes to the accounts and comply with the charitls 8overnin8 document, the Charitles Act 2011 and Accounting and Reporting by Charitie5: Statement of Retommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland published on 16th ju 2014. The trust constitLrtes a public benefit enttty as defined by FRS 102. The Trustees consider that there are no uncertaintie5 about the Trusys ability to continue as a going concern over the next twelve months. Fund a<¢ountini Funds held by the Charity are.. Unrestricted general funds - General fvnds are unrestritted fvn(J5 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. Restricted fund - these are fvnds set aside by the Trustees out of restricted general funds for specific future purposes or projects. Incomlng resour¢es All incoming resources are included in the SOFA when the Charity 15 le8ally entitled to the income and the amount can be quantified with reasonable accuracv. Grants payable and receivable All grants are accounted for gross when receivable. Grants payable are recognised as expenditure when the Commitment is entered into. Resources expended All expenditure is accounted for on an accnjals basis and has been classsfied under headings that a88regate all costs related to the cate80ry. Where costs cannot be directly attribyted to particular headings they have been allocated to activities on a basis consistent with use of the resources. -12- 'EMDR EMOR
EMDR Association NOTE5 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30° NOVEMBER 2023 (Continued) ran8lble fixed a55ets and depreciation Oepreciation is provided at rates calculated to write off the costs less residual value of each asset over its expetted useful life as follows-_ Fixtures, fittin65 and expenditure 20% straight line Forel8n curren¢v Monetary assets and liabilities denominated in foreign currert¢ies are translated into sterling at the rates ol exchange prevailing at the accounting date. Transactions in foreign cyrrencie5 are recorded at the date of the transactions. All differences arè taken to the Ststement of Financial Activities. Cashflow statement The Charity is exempt from the requirement to prepare a cashflow statement because it is a small Charity. Costs of charltablt artivitie5 Unrestrlrted Funds Total Unrestrirted 2023 Fund5 Total 2022 Wages Employee Pension Consultant training Europe capitation and certificates Insurance Office costs Newsletter Press officer Website costs Software Travel Accomrnodation Venue and catering Leg31 and professional Springerjournal subscription Eco Carbon Oftset Research Accountancy Donations to EMDR Charities Depreciation of fixtures an(J equipment Bank Charges Interest on Overdue Taxation 39.511 500 15,642 28,785 2,151 29.703 6,150 22,133 64.341 5,823 16,252 9.397 18,149 142.737 18.369 1,840 76.546 2,169 39,511 5C(I 15,642 28,785 2.151 29,703 6,150 22,133 64.341 5.823 16,252 9,397 18.149 142,737 18.369 36,610 513 36.610 513 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 76,546 2,169 529 750 529 750 Total Expenditure -13- EMOR EMDR
EMDR Association NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30" NOVEMBER 2023 (Continued) Net Incomlng resources for the year Totsl 2023 Total 2022 Net incoming re50ur¢es is stating after charging: Depreciation and other amounts written off t3n8ible fixed assets Accountancy fees for independent examination 528 1,291 Staff numbers and fosts There are 3 permanent part-time administrators employed by the Charity working a combined total of 37 hours a week. Trustees. remuneratlon and expenses In the annual year ending 30 November 2023, Ms M Crowley reiVed £1.2CQ for assisting with Consultant's Training in accordance with the Associations policy of renLbmerating trustees for services outside their portfolio. This year the Association'5 payment to Etoligi for activities to offset our carbon footprint was £1.842. 15 trustees claimed £7. 081 in Travel and subsistence and the cost of Sending 2 trustees as Europe representatNes to the Europe board and committee meetings was £2.387 including accommodation. TaxatiL)n The company was a charrty during the year therefore 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 2023 (Continued) Fjxtures. flttin85 and equipment Total Tangible fixed assets Cost At I" December 2022 Additions Disposals 13,247 13,247 At 30 November 2023 13.247 13.247 Depredatlon At 1st December 2022 Charge for the year Disposals At 30 November 2023 11,619 528 11.619 528 12.147 12.147 Net l)ook Values At 30 November 2023 1.100 1,100 At 30th November 2022 Debtors Total 2023 Total 2022 Trade debtors Prepayments 66,598 12,091 12,517 18.169 10 Bank Total 2023 Total 2022 Cash at bank and in hand Regional group- cash at bank and in hand 808,515 144,270 682,247 150,370 -15- 'EMDR EMDR
EMDR Association NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023 (Continued) 11 Credltors- amounts falllng due wlthln one year Total 2023 Total 2022 Trade Creditors Accruals Regional Group Taxation and social security Other creditors 41.079 522 5.676 522 13031 iii 359 12 Analys15 of net assets between funds Unrestrlrted Fund5 Designated Funds Total Funds Fund balances at 30 November 2022 Are repSented by.. Tangible fixed assets Current assets Less .' Current liabilities 1.1 481.474 141,4091 I,ioo 550,000 1,031,474 141,4091 13 Capltal wmmitments There were no capital commitments authorised or contracted for at the yearond. 14 Control The Charity is under the control of the Trustees. 15 Company lirnlted by guarantee EMDR A55ociation is a company limited by 8uarantee and accordin8ly does not have a share capital. Every member of the company undertakes to contribute such amourbt as may be required not exceeding £10 to the assets of the charitable company in the event of its bein8 wound up while he or she is a member. or within one year after hè or she Ceases to be a member. 16 Charlty funds ..General Fund....-.-... Regional Group5 Desl8nated Fund Total Fund5 EMDR Total At the beginning of the year Income Expenditure Transfer 157,914 150,370 308.284 640,460 72.272 712,732 1501.4791 178,372) 1579.8511 550,000 858.284 712,732 1579,8511 296.895 144,270 441,165 550,000 991,165 The Association is keen to promote EMDR and possibly support research projeets involving EMDR. A large. gold standard research project is phenomenally expensive thus the tnjstees continue to set aside funds for any potential future projects in the Designated Fund. -16- 'EMDR EMDR