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2024-12-31-accounts

Charity registration number 1150032 (England and Wales) Company registration number 07791021

BRIGHTON THERAPY CENTRE LIMITED

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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BRIGHTON THERAPY CENTRE LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Opelola Akinyemi Richard Burgess-Gamble, Treasurer Robert Clare Sandeep Rai David Scully Suzanne Thompson, Chair Charity number (England and Wales) 1150032 Company number 07791021 Registered office 23a New Road Brighton BN1 1UG Independent examiner Michelle Westbury FCCA West & Berry Limited Nile House Nile Street Brighton BN1 1HW

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BRIGHTON THERAPY CENTRE LIMITED

CONTENTS

Page
Trustees' report 1 - 8
Statement of trustees' responsibilities 9
Independent examiner's report 10
Statement of financial activities 11
Balance sheet 12
Notes to the financial statements 13 - 22

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BRIGHTON THERAPY CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their annual report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

The Trustees have paid due regard to guidance issued by the Charity Commission regarding public benefit and in deciding what activities the charity should undertake.

Objectives and activities

About Brighton Therapy Centre

Our Vision: Making quality psychological therapies accessible to all.

Our Public Benefit Statement (Charitable objects): To relieve mental and emotional suffering, and advance wellbeing for people living in England and Wales by the provision of quality, appropriate and effective psychological therapies, for the public benefit.

Our Mission: We are an independent charitable organisation with a mission to provide a wide choice of high-quality psychological therapies to all. Whilst we offer services to all, we are committed to meeting the needs of underrepresented or difficult to reach groups who find it harder to access therapeutic services. We are joined in our mission by people choosing to work or volunteer for BTC, and by our full-fee paying clients who, in using our services, are contributing financially to our charitable work.

Our Values: Integrity, inclusivity, compassion & excellence.

Aims:

What we do and what makes us special

Established in 2012, Brighton Therapy Centre (BTC) is a social enterprise that is both a registered charity and a limited company. In 2023 we opened a second therapy centre in Hastings, called Hastings Therapy Centre (HTC). Our model is:

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BRIGHTON THERAPY CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Our independence allows us to assess clients on a case-by-case basis and make individual recommendations for therapy accordingly. We often find that the most marginalised and complex individuals require long-term specialist therapy with our more experienced practitioners, rather than the 4-12 sessions of CBT or counselling available through most other services.

To enable inclusivity we deliver our no-cost and low-cost therapy via a number of pathways:

Our sustainable business model depends on 4 income streams:

Our social enterprise model works well in a town like Brighton with socioeconomic inequalities; here, a large number of people can and will pay a full fee for high quality therapy. Our standard therapy fees are similar to those of private therapists in the local area, and we reinvest any profit we make into providing no-cost and low-cost therapy to disadvantaged local people who cannot afford the standard fees. This enables our full-fee paying clients to support their community at the same time as looking after their own mental health.

The model is clinically safe, adhering to BACP and UKCP ethical frameworks. Practitioners receive high levels of supervision and are provided with ongoing CPD opportunities. The management team are supported by an external supervisor and clinical governance group. Information governance meets the highest standards following the development of a bespoke MS Dynamics clinical system.

Robust infrastructure and governance, combined with the commitment of our practitioner team, ensure that our practice is both scalable and ethically sound .

2024 in Review

In 2024, funding cuts across health and social care had a big impact on not-for-profit organisations with many closing, making redundancies and reducing services. Thanks to its sustainable business model and independence, BTC has not been negatively impacted by these cuts and continues to thrive in a difficult environment.

As we ended 2023 with a deficit due to planned expansion and investment in infrastructure, a priority focus area in 2024 was achieving financial stability. Not only did we make great strides forward in rebuilding our minimum reserve, we also delivered record amounts of low-cost and no-cost therapy, continued to make improvements to our services and further developed our long-term strategy.

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BRIGHTON THERAPY CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

ACTION OUTCOME
SERVICES Improve monitoring and evaluation of
services
�
�
In the second half of 2024 we received a small piece
of funding to develop our monitoring and evaluation
processes. We dedicated resources to rolling out
mandatory ReQoL measures for all low-cost/funded
clients from 1 October 2024 and look forward to
reporting on these outcomes in future reports.
In 2025 we aim to address the low rate of return to
questionnaires and evaluation sent out in 2024
through additional resource applied to outreach and
engagement, aiming for an 80% response rate.
Maintain provision of no-cost and low
cost services
�
�
Thanks to generous funding 2024 we provided 3,537
no-cost and low-cost therapy sessions v. 2,848 in
2023.
The number of individuals supported also rose to 245
in 2024 from 176 in 2023.
Improve physical environment �
�
We completed the redecoration and refurbishment of
various rooms and areas at the Brighton centre at the
end of 2024. Many members of the practitioner
community volunteered their time to help with this
work.
We renewed the lease on our Brighton premises,
securing the building for a further 5 years.
IT Development �
�
We introduced a new online booking system for initial
consultations, providing enhanced user-friendliness
and data security.
We have not been able to introduce SMS messaging
functionality due to budget constraints but are on
schedule to complete this work in Q2 2025
PRACTITIONE
R COMMUNITY		 Recruit new therapists �Across the Brighton and Hastings sites we have
recruited a number of new practitioners at Trainee,
Graduate, Associate and Senior Associate levels. They
represent a rich diversity of experience and modalities,
and include members of the LGBTQ+ and BAMER
communities.
Improve management of clinical risk �
�
�
Delivered training on working with risk, suicide and
other client deaths, liaising with GPs and other
healthcare
professionals
and
dealing
with
the
Coroner’s court.
Information sheets on these areas now available on
our Practitioner Hub.
Crisis Support leaflets available at our Brighton and
Hastings sites and on our Practitioner Hub.
Improve
CPD
opportunities
for
practitioners
�CPD delivered to practitioners on:
Menopause
Working with suicide and risk
Gender and sexuality
�
�
‘Heart Circle’ drop-in group piloted to offer a dedicated
space to talk about our collective traumas. This
includes COVID, current global conflicts and other
historical social injustices which continue to impact us
and our world.
A new reflective practice group was introduced and
quickly reached maximum membership.
Continue to explore ways to promote
equality, diversity and inclusion
�
�
New team members have joined us from BAMER and
LGBTQ+ communities
Our BLM Discussion Group continues to develop,
influencing the organisational culture and governance

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BRIGHTON THERAPY CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

ACTION OUTCOME
















BUSINESS
DEVELOP-
MENT		 Achieve financial stability �
�
�
Income of £353,514 and expenditure of £346,074
resulted in a net operating surplus which has helped
rebuild our reserves. We are on track to recover our
targeted minimum reserve position by the end of Q3
2025
Variable direct debits introduced for almost all clients,
helping to reduce our debtor risk.
Our employed clinical team now cover 95% of the
gross payroll through income generated from their
clinical work
Develop fundraising strategy �We brought a fresh approach to our fundraising efforts
this year with the CEO, clinical administrator and one
of our self-employed practitioners working together on
a number of applications which resulted in fundraising
of income £65,580 compared with £27,465 in 2023.
Develop marketing strategy �Execution of our strategy to develop a presence
through social media and the publishing of a
community newsletter is well under way. Engagement
is growing with each issue of the newsletter, with an
average engagement rate of 51% in Q4. Our social
media following is active and growing, currently at 212
followers on BTC’s account, up 15% in Q4.
Improve sustainability �Our strategic direction continues to focus on bringing
services to where the people who need them live,
thereby supporting environmental sustainability.

Charitable Works Summary How much has BTC contributed to ongoing therapy in 2024?

BTC makes a significant contribution to the no-cost and low-cost services it provides through covering the cost of all associated overheads, including the governance, management, administration, infrastructure and premises that are necessary to provide these services. The employed clinical team also provide a large number of low-cost and no-cost sessions directly.

In addition, the charity maintains a small fund to provide continuity funding for clients who have received external grant funding but would benefit from additional sessions to complete their treatment. In the future, we hope to increase the size of this fund, enabling us to make more no-cost and low-cost services available without dependence on external grant funding.

Total contribution from BTC funds: Total contribution from external grant funds: £2,114 (£1,880 in 2023) £50,962 (£51,775 in 2023)

Total contribution to ongoing therapy in 2024: £53,076 (£53,655 in 2023)

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BRIGHTON THERAPY CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Successful grant funding applications 2024:

Total grant funding in 2024: £65,580.44 (£27,465 in 2023)

Client Feedback

BTC has an established process for engaging client and practitioner views on its services and care, with comprehensive surveys being undertaken each year. In addition, we are continually soliciting feedback from clients through our end of therapy questionnaires which they are asked to complete when they finish therapy. The results of both processes are given below, along with client case studies. Highlights from the 2024 survey are as follows:

Of respondents to whom the question applied:

Comments included:

“My ongoing therapy through BTC has literally been a lifesaver for me. The continuity, consistency and quality of the service and the subsequent trust developed through this therapeutic relationship has and continues to be life changing for me. I am incredibly grateful to have access to the BTC.”

“BTC has enabled me to finally feel comfortable with myself and those around me. I have made choices that have positively affected my life and continue to do so thanks to my weekly sessions. It has been life changing.”

“If the funding was not given and help subsidise people like me on a very low income. Then I'm not sure where I would be as it is very difficult to find therapy that is affordable. I value my time with my counsellor, she is a great help to me and is allowing me to understand me and the trauma and things we discuss, to make me feel whole again.”

“I had a very positive experience of using HTC. My therapist skilfully worked with me to tune in and listen to my needs. Over time, I was able to expand into my life; enjoying it more and feeling more content. Therapy gave me the courage to seek out forms of creative self-expression and the result has been truly life-changing. I would recommend HTC to anyone feeling ~~stuck, lost, low or generally in need of support. It's an excellent service.”~~

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BRIGHTON THERAPY CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Financial review

Reserves policy

BTC operates in an uncertain environment and must therefore retain funds to ensure its ongoing and future activities are reasonably protected from unexpected variances in income and expenditure. The Trustees review the level of reserves annually. It is the policy of the Charity that unrestricted funds that have not been designated for a specific purpose should be maintained at a level equivalent to 3 months’ operational expenditure. The charity aims to maintain minimum reserves of £58,000. Total unrestricted funds at the balance sheet date were £60,944 of which £19,288 were tied up in fixed assets, giving the charity free reserves of £41,656. The trustees regularly review the level of reserves and the charity is on track to meet the target reserves in Q3 2025.

Structure, governance and management

The charity is a company limited by guarantee and a registered charity. It is governed by its Memorandum and Articles of Association dated 30 November 2011 as amended on 23 March 2023, 23 October 2023 and 25 June 2024.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Opelola Akinyemi Richard Burgess-Gamble, Treasurer Robert Clare Sandeep Rai David Scully Suzanne Thompson, Chair Joanna Tomlinson (Resigned 30 October 2024)

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BRIGHTON THERAPY CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Recruitment and appointment of trustees

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up. The trustees have been recruited by a selection process whereby an individual has expressed an interest in supporting the organisation, and also possesses knowledge and skills pertinent to the good management of the organisation. Appointments are made as follows:

The trustees have extensive experience in the following areas: mental health law, children and family mental health, adult mental health, psychotherapy, business management, charity law and procedures and human resources.

The trustees meet quarterly to oversee the running of BTC. The Chair meets with the CEO monthly. The Financial Governance Group is a subgroup of the Board which meets with the CEO every 6 months and reports into the Board. The Clinical Governance Group is a subgroup of the Board which meets with the Clinical Manager and CEO every 1-2 months and reports into the Board.

Staff

CEO - Kerry Evans Clinical Director - Michael O’Rourke Operating Officer - Ryan Pratt Administrators - Sophie Chapman, Kathy Hines-Watkins Trauma Lead - Maureen McCamley

Details of procurement, recruitment and appointment of BTC Staff:

Upon deciding to recruit for a position within the employed team at BTC, a detailed job specification and person specification are created which highlight the need within the team and the desirable qualities of an applicant which centre around BTC’s core values.

After posting these details with a fair timescale, applicants are assessed by the CEO and a decision is made as to who BTC would like to interview. Interview questions are constructed which will help ascertain the applicant’s experience, skills, suitability for the role, and values to help BTC make its decision. The successful applicant is then expected to undergo a DBS check prior to onboarding within their team.

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BRIGHTON THERAPY CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

In the event that no suitable candidates are found, BTC will review the need for the position and if necessary, will restart the recruitment process.

Self-Employed Approved Practitioners

Details of procurement, recruitment and appointment of BTC approved self-employed practitioners:

Membership is open to mental health practitioners who have an interest in assisting BTC to achieve its aims and are willing to adhere to the rules of BTC.

Brighton Therapy Centre has a fourfold practitioner membership scheme:

  1. Trainees who are on a supervised placement with BTC.

  2. Graduates who have completed training and are building up their practice hours.

  3. Associates who have UKCP registration or BACP accreditation and a Masters level further training in a relevant field. 4. Senior Associates who have more than 8 years of post-qualification experience, PG Cert in clinical supervision or equivalent, training experience and / or experience of consultancy.

Appointments are made as follows:

Successful candidates are appointed to one of the above schemes, pending satisfactory references and the provision of original copies of their professional liability insurance and professional registration.

All practitioners attend regular meetings in order to contribute to the day-to-day management of the Charity.

Clients: Clients are invited to contribute to service development via feedback questionnaires.

The trustees' report was approved by the Board of Trustees.

.............................. Suzanne Thompson, Chair Trustee 26/05/2025

Date: .............................................

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BRIGHTON THERAPY CENTRE LIMITED

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees, who are also the directors of Brighton Therapy Centre Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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BRIGHTON THERAPY CENTRE LIMITED

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF BRIGHTON THERAPY CENTRE LIMITED

I report to the trustees on my examination of the financial statements of Brighton Therapy Centre Limited (the charity) for the year ended 31 December 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I 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 that in any material respect:

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 financial statements to be reached.

Michelle Westbury FCCA

West & Berry Limited Nile House Nile Street Brighton BN1 1HW 26/05/2025 Date: ............................

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BRIGHTON THERAPY CENTRE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
3
148
65,432
Charitable activities
4
287,934
-
Total income
288,082
65,432
Expenditure on:
Charitable activities
5
285,725
60,349
Total expenditure
285,725
60,349
Net income/(expenditure) and
movement in funds
2,357
5,083
Reconciliation of funds:
Fund balances at 1 January
2024
58,587
17,907
Fund balances at 31
December 2024
60,944
22,990		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
65,580
565
26,900
287,934
279,919
-
353,514
280,484
26,900
346,074
289,543
77,870
346,074
289,543
77,870
7,440
(9,059)
(50,970)
76,494
67,646
68,877
83,934
58,587
17,907		 Total
2023
£
27,465
279,919
307,384
367,413
367,413
(60,029)
136,523
76,494

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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BRIGHTON THERAPY CENTRE LIMITED

BALANCE SHEET

AS AT 31 DECEMBER 2024

2024
Notes
£
Fixed assets
Tangible assets
10
Current assets
Debtors
11
28,587
Cash at bank and in hand
49,426
78,013
Creditors: amounts falling due within
one year
12
(13,367)
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
14
Unrestricted funds
15		 £
19,288
64,646
83,934
22,990
60,944
83,934		 2023
£
28,848
29,555
58,403
(7,622)		 £
25,713
50,781
76,494
17,907
58,587
76,494

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

26/05/2025

The financial statements were approved by the trustees on .........................

.............................. Suzanne Thompson, Chair Trustee

Company registration number 07791021 (England and Wales)

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BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

Brighton Therapy Centre Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 23a New Road, Brighton, BN1 1UG.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income from grants is recognised when the charity has entitlement to the income, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably.

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BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets costing £300 or more are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings Straight line over five years IT Hardware & Software Straight line over five years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Donations and grants 148 65,432 65,580 565 26,900 27,465

File 1 of 2, Page 18 of 25. Encyro E-Sign ID: cKLPs6KWtNb6FbG (2025-May-26 11:21:34 UTC)

BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Charitable income
Room rental and other services including training and therapy 287,934 279,919

5 Expenditure on charitable activities

Charitable Charitable
activities activities
2024 2023
£ £
Direct costs
Staff costs 163,324 181,319
Depreciation and impairment 6,425 6,414
Clinical services 59,518 52,560
Rates 3,805 3,098
Insurance 2,975 3,293
Light and heat 2,910 4,610
Repairs and maintenance 2,245 8,899
Telephone and internet 3,072 3,391
Cleaning 3,798 3,456
IT hardware and software 27,132 28,378
Sundry and advertising 2,455 2,726
Rent and parking 41,282 40,380
Other charitable expenditure 9,083 13,399
328,024 351,923
Share of support and governance costs (see note 6)
Support 14,978 12,772
Governance 3,072 2,718
346,074 367,413
Analysis by fund
Unrestricted funds 285,725 289,543
Restricted funds 60,349 77,870
346,074 367,413

Other charitable expenditure includes staff training and supervision of £8,308 (2023: 10,674).

File 1 of 2, Page 19 of 25. Encyro E-Sign ID: cKLPs6KWtNb6FbG (2025-May-26 11:21:34 UTC)

BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

6 Support costs allocated to activities

Support costs allocated to activities
Staff costs
Postage and stationery
Legal and professional
Bank charges
Governance costs
Analysed between:
Charitable activities
Governance costs comprise:
Accountancy		 2024
£
11,790
1,446
34
1,708
3,072
18,050
18,050
2024
£
3,072
3,072		 2023
£
10,103
1,602
196
871
2,718
15,490
15,490
2023
£
2,718
2,718

Included above are fees paid to the examiner for Independent Examination of £2,500 + VAT (2023: £2,718).

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

8 Employees

The average monthly number of employees during the year was:

2024 2023
Number Number
Administrators 3 2
Managers 2 2
Clinical staff 1 2
Total 6 6

File 1 of 2, Page 20 of 25. Encyro E-Sign ID: cKLPs6KWtNb6FbG (2025-May-26 11:21:34 UTC)

BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

8
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2024
2023
£
£
162,207
177,372
9,748
10,691
3,159
3,359
175,114
191,422		 (Continued)
2024
2023
£
£
162,207
177,372
9,748
10,691
3,159
3,359
175,114
191,422
191,422

Holiday is accrued in line with the calendar year and employees cannot carry holiday forward. As such, no holiday pay provision is required.

The remuneration of key management personnel totalled £78,306 (2023: £47,467).

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Tangible fixed assets

Fixtures and
fittings
IT Hardware &
Software
£
£
Cost
At 1 January 2024
10,586
42,675
At 31 December 2024
10,586
42,675
Depreciation and impairment
At 1 January 2024
10,240
17,308
Depreciation charged in the year
86
6,339
At 31 December 2024
10,326
23,647
Carrying amount
At 31 December 2024
260
19,028
At 31 December 2023
346
25,367		 Total
£
53,261
53,261
27,548
6,425
33,973
19,288
25,713

File 1 of 2, Page 21 of 25. Encyro E-Sign ID: cKLPs6KWtNb6FbG (2025-May-26 11:21:34 UTC)

BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

11
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
12
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals and deferred income
13
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2024
£
23,003
4,076
1,508
28,587
2024
£
3,456
521
9,390
13,367
2024
£
3,159		 2023
£
25,326
1,980
1,542
28,848
2023
£
3,751
510
3,361
7,622
2023
£
3,359

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

File 1 of 2, Page 22 of 25. Encyro E-Sign ID: cKLPs6KWtNb6FbG (2025-May-26 11:21:34 UTC)

BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

14 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January Incoming Resources Transfers At 31
2024 resources expended December
2024
£ £ £ £ £
- - - - -
External General (Brighton) 5,095 18,170 (19,867) - 3,398
External Refugees (Brighton) (1,367) 4,912 (11,871) 8,326 -
External General (Hastings) 2,714 7,500 (5,411) - 4,803
External Refugees (Hastings) 5,700 5,750 (5,478) - 5,972
Hastings Set-Up (Hastings) 571 - (571) - -
Ukrainian Refugee Programme 5,194 6,900 (2,708) (8,326) 1,060
Ernest Kleinwort Outreach and
Monitoring - 3,000 (1,250) - 1,750
National Lottery Fund - 19,200 (13,194) - 6,007
17,907 65,432 (60,349) - 22,990
Previous year: At 1 January Incoming Resources Transfers At 31
2023 resources expended December
2023
£ £ £ £ £
- - - - -
External General (Brighton) 8,351 12,500 (15,756) - 5,095
External Refugees (Brighton) 38,721 - (40,087) - (1,367)
External General (Hastings) 9,600 - (6,886) - 2,714
External Refugees (Hastings) - 5,750 (50) - 5,700
Hastings Set-Up (Hastings) 10,000 1,750 (11,179) - 571
The Key Fund (Brighton) 1,995 - (1,995) - -
External DBT (Brighton) 212 - (212) - -
Ukrainian Refugee Programme - 6,900 (1,706) - 5,194
68,877 26,900 (77,870) - 17,907

File 1 of 2, Page 23 of 25. Encyro E-Sign ID: cKLPs6KWtNb6FbG (2025-May-26 11:21:34 UTC)

BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

14 Restricted funds

(Continued)

Purposes of restricted funds

External General (Brighton) - For the provision of general funded therapy to clients in Brighton External Refugees (Brighton) - For the provision of funded therapy to refugees in Brighton External General (Hastings) - For the provision of general funded therapy to clients in Hastings External Refugees (Hastings) - For the provision of funded therapy to refugees in Hastings Hastings Set-Up (Hastings) - For the set-up costs associated with the opening of Hastings Therapy Centre (Furniture, building work etc).

Ukrainian Refugee Project - For the provision of funded therapy to refugees displaced from Ukraine Ernest Kleinwort Outreach and Monitoring - funding for salaries for outreach work National Lottery Fund - to be used for general therapy funding

15 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1
General funds
Previous year:
At 1
General funds
Analysis of net assets between funds
At 31 December 2024:
Tangible assets
Current assets/(liabilities)		 January
2024
Incoming
resources
Resources
expended
At 31
December
2024
£
£
£
£
58,587
288,082
(285,725)
60,944
January
2023
Incoming
resources
Resources
expended
At 31
December
2023
£
£
£
£
67,646
280,484
(289,543)
58,587
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
19,288
-
19,288
41,656
22,990
64,646
60,944
22,990
83,934

16 Analysis of net assets between funds

File 1 of 2, Page 24 of 25. Encyro E-Sign ID: cKLPs6KWtNb6FbG (2025-May-26 11:21:34 UTC)

BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

16 Analysis of net assets between funds

Analysis of net assets between funds (Continued)
Unrestricted Restricted Total
funds funds
2023 2023 2023
£ £ £
At 31 December 2023:
Tangible assets 25,713 - 25,713
Current assets/(liabilities) 32,874 17,907 50,781
58,587 17,907 76,494

17 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2024
£
2,833
-
2,833		 2023
£
34,650
2,750
37,400

During the year lease payments of £40,517 (2023: £35,783) were recognised as an expense.

18 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

File 1 of 2, Page 25 of 25. Encyro E-Sign ID: cKLPs6KWtNb6FbG (2025-May-26 11:21:34 UTC)

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File 1 of 2: bri107 Brighton Therapy Centre accounts 2024.pdf

Signed By

Signer: Suzanne Thompson (SuzanneThompson@brightontherapycentre.org.uk) Identity Check: Email Authentication

Signature Type: Mouse or hand drawn

Time Zone: UTC+01:00, Europe/London (British Summer Time)

Signer: Michelle Westbury (documents@westandberry.co.uk)

Identity Check: Login with account Signature Type: Typed

Time Zone: UTC+01:00, Europe/London (British Summer Time)

Event Log

May 23, 2025, 12:04:27 PM - Email notification sent to Suzanne Thompson (SuzanneThompson@brightontherapycentre.org.uk).

May 23, 2025, 12:04:27 PM - Email notification delivered to Suzanne Thompson

(SuzanneThompson@brightontherapycentre.org.uk).

May 26, 2025, 12:18:12 PM - Suzanne Thompson (SuzanneThompson@brightontherapycentre.org.uk) electronically signed or completed the document(s), from 82.12.7.123.

END OF LOG