**REGISTERED COMPANY NUMBER: 07710339 (England and Wales) REGISTERED CHARITY NUMBER: 1143955** **THE CONSORTIUM FOR THERAPEUTIC COMMUNITIES (TCTC)** **----- Start of picture text -----**
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
FOR
THE CONSORTIUM FOR THERAPEUTIC
COMMUNITIES (TCTC)
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## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** **----- Start of picture text -----**
Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 9
Detailed Statement of Financial Activities 10
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McCabe Ford Williams Chartered Accountants Charlton House Dour Street DOVER Kent CT16 1BL ## **THE CONSORTIUM FOR THERAPEUTIC COMMUNITIES (TCTC)** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES Objectives and aims** The objects of the charity are to relieve the needs of people who have suffered emotional trauma and mental health difficulties which can be treated in therapeutic communities and therapeutic environments. The charity does this by developing the standard and quality of service in therapeutic settings, and promoting awareness, education and research related to these services amongst health professionals, service providers and the public. ## **THE CONSORTIUM FOR THERAPEUTIC COMMUNITIES (TCTC)** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees** At each AGM one third of the trustees will retire from office. Retiring trustees may be reappointed. New trustees must be recommended by existing trustees or be proposed by members. Trustees have been appointed on the basis of the relevant expertise that they can bring to the board. All trustees have experience of membership of or working in a therapeutic community or a therapeutic environment. The board includes representatives from a variety of relevant sectors and specialisms. ## **Organisational structure** The board of trustees, which must be three or more, administers the charity. The board meets at least three times per annum and more frequently if necessary. Three of the trustees have been given responsibility to manage the day to day affairs of the charity including its finance. ## **Public benefit** The trustees confirm that they have complied with the duties in Section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit. The trustees have referred to the guidance in the Charity Commission general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that they have set. ## **ACHIEVEMENT AND PERFORMANCE** 2021 has been a challenging year as we have continued to try to emerge from the pandemic. Our finances have been significantly affected and modest reserves are almost depleted. This is against a backdrop of our sector wanting to remain in contact and wanting to engage in online activities which we are beginning to commercialise. We secured new administration services during the year and the handover has been a further distraction, although mostly managed - the outward facing service has been maintained. This has highlighted a further complication with our website - the platform/technology was very out of date, and this itself was making the site hard to use for income generation and somewhat off-putting for membership. This has been addressed with the decision to relaunch the website in 2022. We saw a change in Chair, together with the recruitment of new and a more diverse set of trustee directors. We ended the year with a survival strategy to reorientate our work making more use of online training events to generate income, more consistent branding and messaging to help with outward face and a reinvigorated Board with some new energy. ## **FINANCIAL REVIEW** ## **Investment policy and objectives** Under the Memorandum and Articles of Association, the charity has the power to invest in any way the trustees wish. The trustees, having regard to the reserves policy, have operated a policy of keeping available funds in an interest bearing deposit. ## **Reserves policy** The trustees have acknowledged that costs for the charity are stable and there is little risk of significant unanticipated expenditure. Reserves of £10,000 are deemed sufficient to mitigate financial risks. Free income reserves at 31 December 2021 amounted to £3,557 (2020 - £10,260). ## **FUTURE PLANS** 2022 will be/ has been about financial survival and this has been achieved. The new website is now live and the future plans are to have regular content for member recruitment and engagement. There has been good presence in trade media and conferences for the children's sector with good traction - there will be more of this. The new Adult Mental Health Group has commenced online in 2022 and there are plans to develop this along the lines of the successful children's sector group. Better and more consistent use of social media will form a part of this. We have also decided to run an in person conference, specifically to generate a surplus - sales have been strong and a good surplus is anticipated. Further financial growth from events to create healthier reserves will continue to be a primary aim. Other trustees provide support based on their professional expertise as necessary. One of the trustees owns a company which provides administration services to the charity and one of the trustees provides oversight to the administration service. ## **Risk management** The major risks to which the charity is exposed have been reviewed and systems established to mitigate those risks. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** 07710339 (England and Wales) **Registered Charity number** 1143955 ## **Registered office** 2 (A) Parkyn Road NOTTINGHAM NG5 6BG ## **Trustees** P D Clarke K N Gallagher V Gavin (resigned 10.12.21) R S Hudson (resigned 10.12.21) M Staines C Nicholson (resigned 10.12.21) (appointed 20.9.22) S J Paget de le Fosse J Diamond (resigned 10.12.21) P V Cockersell J Nessa (resigned 10.12.21) J A Dilallo N Khawani-Connett (appointed 30.9.22) B I Thibaut (appointed 30.9.22) ## **Company Secretary** P D Clarke ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The Consortium for Therapeutic Communities (TCTC) is a company limited by guarantee governed by its Memorandum and Articles of Association dated 19 July 2011. On 23 September 2011 it was registered as a charity with the Charity Commission. Membership of the charity is at the discretion of the trustees. Page 1 Page 2 ## **THE CONSORTIUM FOR THERAPEUTIC COMMUNITIES (TCTC)** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CONSORTIUM FOR THERAPEUTIC COMMUNITIES (TCTC)** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31 DECEMBER 2021** ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Independent examiner's report to the trustees of The Consortium for Therapeutic Communities (TCTC) ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2021. ## **Independent Examiner** McCabe Ford Williams Chartered Accountants Charlton House Dour Street DOVER Kent CT16 1BL This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the board of trustees on ............................................. and signed on its behalf by: ## **Responsibilities and basis of report** As the charity's 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, I 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** 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: 1. 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 ........................................................................ K N Gallagher - Trustee 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)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Ian Pascall FCA McCabe Ford Williams Chartered Accountants Charlton House Dour Street DOVER Kent CT16 1BL Date: ............................................. Page 3 Page 4 ## **THE CONSORTIUM FOR THERAPEUTIC COMMUNITIES (TCTC)** ## **STATEMENT OF FINANCIAL ACTIVITIES** **(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2021** **----- Start of picture text -----**
2021 2020
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 1,547 1,153
Charitable activities
Therapeutic communities 26,464 23,098
Investment income 3 - 2
Total 28,011 24,253
EXPENDITURE ON
Charitable activities
Therapeutic communities 34,714 30,721
NET INCOME/(EXPENDITURE) (6,703) (6,468)
RECONCILIATION OF FUNDS
Total funds brought forward 10,260 16,728
TOTAL FUNDS CARRIED FORWARD 3,557 10,260
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## **THE CONSORTIUM FOR THERAPEUTIC COMMUNITIES (TCTC)** |**BALANCE SHEET**
**31 DECEMBER 2021**
Notes
**CURRENT ASSETS**
Debtors
5
Cash at bank
**CREDITORS**
Amounts falling due within one year
6
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
7
Unrestricted funds
**TOTAL FUNDS**|2021
Total
funds
£
2,803
7,393
10,196
(6,639)
3,557
3,557
3,557
3,557
3,557|2020
Total
funds
£
7,136
20,425
27,561
(17,301)
10,260
10,260
10,260
10,260
10,260| |---|---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021. The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. K N Gallagher - Trustee The notes form part of these financial statements The notes form part of these financial statements Page 5 Page 6 ## **THE CONSORTIUM FOR THERAPEUTIC COMMUNITIES (TCTC)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **1. STATUTORY INFORMATION** The Consortium of Therapeutic Communities is an incorporated charitable company, limited by guarantee, registered in England and Wales. In the event of the charitable company being wound up any property remaining would be given to another charity with similar objects and if no property remained, the liability of the members would be limited to £10 each. ## **THE CONSORTIUM FOR THERAPEUTIC COMMUNITIES (TCTC)** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021** ## **3. INVESTMENT INCOME** 2021 2020 £ £ Deposit account interest - 2 ## **4. TRUSTEES' REMUNERATION AND BENEFITS** The charitable company's registered number, registered office address and nature of operations can be found in the Report of the Trustees. There are no material uncertainties that may cast significant doubt on the charitable company's ability to continue as a going concern. ## **2. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Donations, legacies and other forms of voluntary income are recognised as incoming resources when receivable. Members subscriptions are recognised when received. Grants are included as income when they are receivable. Grants are considered receivable when there is evidence of entitlement. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020. ## **Trustees' expenses** During the year one trustee received expenses amounting to £13 (2020 - NIL). |**5.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Sundry debtors
**6.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEA**
Trade creditors
Social security and other taxes
Accrued expenses
**7.**
**MOVEMENT IN FUNDS**

**Unrestricted funds**
General fund
**TOTAL FUNDS**|
**R**

At 1.1.21
£
10,260
10,260|2021
£
2,803
2021
£
3,371
466
2,802
6,639
Net
movement
in funds

£
(6,703)
(6,703)|2020
£
7,136
2020
£
7,882
7,235
2,184
17,301
At
31.12.21
£
3,557
3,557| |---|---|---|---| ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Net movement in funds, included in the above are as follows: |Incoming
Resources
M
resources
expended

£
£
**Unrestricted funds**
General fund
28,011
(34,714)
**TOTAL FUNDS**
28,011
(34,714)|ovement
in funds
£
(6,703)
(6,703)| |---|---| continued... continued... Page 8 Page 7 **THE CONSORTIUM FOR THERAPEUTIC COMMUNITIES (TCTC)** 2021 2020 ## **THE CONSORTIUM FOR THERAPEUTIC COMMUNITIES (TCTC)** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021** ## **7. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** **----- Start of picture text -----**
Net
movement At
At 1.1.20 in funds 31.12.20
£ £ £
Unrestricted funds
General fund 16,728 (6,468) 10,260
TOTAL FUNDS 16,728 (6,468) 10,260
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 24,253 (30,721) (6,468)
TOTAL FUNDS 24,253 (30,721) (6,468)
8. RELATED PARTY DISCLOSURES
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During the year directors and companies related to them, were invoiced £2,121 (2020 - £1,114) by the charitable company for membership subscriptions, training and conference attendance and at the year end £72 (2020 - £NIL) was outstanding. During the year companies related to the directors invoiced the charitable company £402 (2020 - NIL) for administrative expenses and at the year end £144 (2020 - NIL) was outstanding. Donations totalling £78 (2020 - £55) were received from the directors. ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021** £ £ ## **INCOME AND ENDOWMENTS** |**Donations and legacies**
Donations
**Investment income**
Deposit account interest
**Charitable activities**
Annual conferences
Membership subscriptions
Group meetings and training
Individual journal sales and royalties
Other income
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Conference costs
Group meetings and training costs
Cost of journals
Bad debts
**Support costs**
**Governance costs**
Administration and book-keeping
Telephone, postage, stationery and advertising
Sundry expenses
Independent examiner's fee
Bank and credit card charges
Website maintenance
Total resources expended
**Net expenditure**|1,547
-
1,498
17,573
4,848
1,906
639
26,464
28,011
727
835
11,104
532
13,198
18,022
447
163
1,438
667
779
21,516
34,714
(6,703)|1,153
2
1,600
17,875
1,500
1,724
399
23,098
24,253
550
899
10,510
-
11,959
15,362
265
96
1,374
628
1,037
18,762
30,721
(6,468)| |---|---|---| This page does not form part of the statutory financial statements Page 9 Page 10