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2025-12-31-accounts

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

BRIGHTON THERAPY CENTRE LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

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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
Knowledge Nyamaradzo (Appointed 21 May 2025)
Country of incorporation United Kingdom 07791021
(England and Wales)
Charity registration England and Wales 1150032
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 2025

The trustees present their annual report and financial statements for the year ended 31 December 2025.

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

BTC’s Vision, Public Benefit Statement, Mission, Values & Aims

Our Vision: Making quality psychological therapies accessible to all.

Our Public Benefit Statement: 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.

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. Our model is:

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BRIGHTON THERAPY CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

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 short-term counselling available through the NHS and other non-profit counselling 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 particularly well in towns like Brighton and Hastings with socioeconomic inequalities where 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 external supervisors and a clinical governance group consisting of clinical trustees. 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 .

2025 in Review

2025 was a year of positive change for BTC. While the departure of our Clinical Director in January left us under-staffed in the short term, we treated this as an opportunity to review our organisational structure and continuity planning. At our strategy board meeting in May, we agreed a recruitment plan that addresses the risks of over-dependence on key personnel, safeguards the future of our low-cost and no-cost therapy service and takes account of succession planning. Following a very successful recruitment campaign, in September/October three new Therapy Centre Managers (Katie Gelbart, Mary George and Ellie Roberts) joined the organisation, and they have had an immediate positive impact on the management and culture of Brighton and Hastings Therapy Centres.

Following the investment of reserves into upgrading the charity’s IT infrastructure in 2022/23, we have been working on improving our minimum reserve position and achieved this goal in 2025, thereby improving our financial stability and cashflow. Factors contributing to this included the employed clinical team covering 100% of their collective total payroll costs and record success with unrestricted fundraising.

Scaling up our services will result, in the longer term, in being able to fund more of our charitable services ourselves, reducing our dependence on external funders. This development is particularly important in a time of burgeoning demand, a shortage of appropriate statutory and non-profit mental health services to meet that demand, and an increasingly competitive funding environment.

While the strain of being understaffed in the first three quarters of the year meant that we were unable to achieve all of the goals identified in the 2025 Action Plan, overall, the organisation has performed very well, thanks to the hard work and commitment of the employed and self-employed teams and strong governance from our board of trustees. These goals and outcomes are summarised in the table below:

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BRIGHTON THERAPY CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

GOAL OUTCOME




































SERVICES Improve
monitoring
and
evaluation of services. Achieve
80% return rate for ReQoL
surveys.


�
�
The introduction of mandatory ReQoL evaluations for all funded
work has been very successful and we have achieved an 80.83%
return rate.
NHS clients typically wait many weeks and often several months to
start therapy, receive an average of 8.5 sessions, and 67.8% show
reliable improvement. BTC clients are typically referred within 2
weeks, we provide funding for up to 24 sessions, and of those who
complete therapy 69% show reliable improvement. This is
particularly significant when considering we see highly complex and
suicidal clients, including those who report having been turned
away by NHS and volunteer-led services.
Increase provision of no-cost
and low-cost services by 10%
�In 2025 we successfully secured funding to deliver the 10%
increase in provision of no-cost and low-cost services targeted.
However, because the vast majority of this funding was not secured
until after Q3, there has been a delay in translating this funding into
provision, and the full benefit will be felt in 2026.
In total £50,223 was spent on providing no-cost and low-cost
services in 2025 compared with £53,076 in 2024.
�In 2024 we provided 3,537 sessions of no-cost and low-cost
services to 245 individuals. We failed to increase this by 10% in
2025 but provided a healthy 3,266 sessions of no-cost and low-cost
services to 221 individuals.
Respond to the request for less
rigidity around the cadence of
therapy

�3 new Therapy Centre Managers joined the employed clinical team
in Q3/4 and are able to offer much greater flexibility for clients
requiring less frequent/rigid appointment times due to budget
constraints, shift work etc. Many self-employed therapists are now
also responding to this request by offering fortnightly therapy,
where appropriate.
Introduce SMS messaging for
client communications
�Thanks to a development within our Dynamics clinical system,
communications regarding initial consultation bookings, offers of
therapy, outcome evaluations and other surveys are now sent by
both email and SMS, where appropriate. This has resulted in
greater efficiency and improved response rates.
Improve physical environment
and accessibility
�
�
During 2025 the limited premises budget had to be prioritised for
maintenance of windows, carpet and plumbing. As a result, the
cosmetic improvements have had to be postponed until 2026.
In Hastings changes have been made to offer a more pleasant and
functional environment for practitioners and clients. This includes
some minor repairs, decoration, door hooks, lighting, some new art,
and fidget toys and art resources available in each room.
PRACTITIONE
R COMMUNITY		 Make promotion routes for self-
employed
practitioners
more
transparent
�We clarified the criteria for Graduate, Associate and Senior
Associate grades and provided clear communication about these
and the processes for achieving promotion to the practitioner
community.
Improve CPD opportunities for
practitioners
�
�
�
We provided an excellent programme of CPD for our practitioner
community and responded to the need for training on specific areas
where we see increased demand from client. This included:
�
�
�
�
�
Neurodiversity
Authoritarianism, misogyny, existential threats
Working with cancer
Working with OCD
Therapy binaries, language and difference
The Hastings Reading Group launched in Q1
A ‘Working with Cancer’ monthly reflective practice group was
launched in Q4 to support our Hope & Healing work
Continue to explore ways to
�
New team members have joined us from BAMER and LGBTQ+
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�
~~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 2025

BUSINESS
DEVELOP-
MENT		 Build our employed team to improve
organisational resilience and help us
to identify and develop future leaders

�Our team has recently been strengthened with the recruitment
of three Therapy Centre Managers – Mary George, Ellie
Roberts and Katie Gelbart – who bring expertise in working with
hard-to-reach
groups,
and
specialise
in
homelessness,
addiction recovery, neurodivergence and LGBTQ+ identities. All
three bring strong managerial, fundraising and clinical
experience and have made an immediate positive impact on the
management and culture of BTC/HTC.





























Recruit new clinical trustee to replace
the Chair of our Clinical Governance
Group

�We
welcome
Knowledge
Nyamaradzo
to
the
Clinical
Governance Group (CCG). The 3 clinical trustees who form the
CCG are currently sharing the Chair role while we continue our
search for a replacement.
Ensure HR and Clinical P&Ps reflect
a coherent approach to team member
inclusivity, wellbeing and development

�We have reviewed our HR and Clinical P&Ps and identified
areas for further improvements in 2026, in particular in relation
to the accessibility of our services.
Fully recover our targeted minimum
reserve position
�We fully recovered our targeted minimum reserve position in Q3
however, following this, we grew the employed team and
recruited three new Therapy Centre Managers which raised our
minimum reserve position beyond the initial target. We expect to
recover the new targeted minimum reserve position in 2027.
Introduce increase to room rental and
therapy fees
�We introduced small fee increases in line with cost-of-living
changes.
Develop grant fundraising strategy �While a reduced staff meant that we couldn’t prioritise new
fundraising initiatives in 2025, the employed team continued to
submit applications to trusts and foundations. These efforts
resulted in some funding for our low-cost work in Hastings and
Brighton, and a record £25k unrestricted grant from the
Postcode Lottery Trust.
Improve
marketing
of
Hastings
services
�Activity
increased
across
Hastings
social
media,
local
partnerships and events e.g. with The Hastings Project and
Hastings Book Festival increased visibility, and successful
leafleting for our general services and Hope and Healing
services in the area.
Increase social media follower count �Instagram following grew by just over 50% in 2025 and content
views and engagement doubled.
Increase reach of newsletter �Our Newsletter subscriber rates increased by 55% in 2025.
Explore use of SMS messaging for
practitioner communications
�SMS messaging now used to inform practitioners of room
booking, training certification and other expiration dates.
Improve the way we track funding �Completed IT development to enable real time tracking of
funding.
Explore options for securely storing
therapy notes for clinical employees
and volunteers

�Protocol established and IT being developed for implementation
in Q1
Explore potential for using Dynamics
as a fundraising database
�An initial scoping exercise to use Dynamics as a fundraising
database has been completed.
Review service provided by our
accountants
and
conduct
procurement exercise

�Review completed and new accountants appointed.
Review our insurance to ensure that
Trustees
and
Cybersecurity
are
adequately covered

�Trustee and Cybersecurity insurance policies now in place.
Progress long term plan to bring
�The appointment of 3 Therapy Centre Managers constitutes a

BRIGHTON THERAPY CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Charitable Works Summary

How much has BTC contributed to ongoing therapy in 2025?

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.

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 Total contribution from charitable grant funds: organisation funds: £1,064 (£2,114 in 2024) £45,989 (£50,962 in 2024) £3,170

Total contribution to ongoing therapy in 2025: £50,223 (£53,076 in 2024)

Successful grant funding applications in 2025

Total grant funding in 2025: £98,624.43 (£65,580.44 in 2024)

A grant agreement is in place with the Focus Foundation for a pledge of £52,000 for the delivery of the Hope & Healing project, with a further £225 donation made to support the project. Operationally, the Focus Foundation are invoiced on a monthly basis for the services accessed by referred clients to draw from the pledged amount. For this reason, the accounts below reflect monthly sums received from the Focus Foundation as Income from Charitable Activities rather than within grants.

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.

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BRIGHTON THERAPY CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Of respondents to whom the question applied:

Comments Included:

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 £75,368. Total unrestricted funds at the balance sheet date were £64,768 of which £13,858 were tied up in fixed assets, giving the charity free reserves of £50,910. The trustees regularly review the level of reserves, and the charity is expected to meet the target reserves in 2027.

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.

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BRIGHTON THERAPY CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

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 Knowledge Nyamaradzo (Appointed 21 May 2025)

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 regularly. 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 Management Team and CEO every 1-2 months and reports into the Board.

Staff

CEO - Kerry Evans Therapy Centre Managers – Ellie Roberts, Katie Gelbart, Mary George Operating Officer - Ryan Pratt Clinical & Communications Officer - Sophie Chapman Administrators - 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.

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.

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BRIGHTON THERAPY CENTRE LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

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.

Other matters

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

13/05/2026

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

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BRIGHTON THERAPY CENTRE LIMITED

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2025

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 2025.

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 13/05/2026 Date: ............................

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BRIGHTON THERAPY CENTRE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
26,029
20,595
Charitable activities
4
305,062
13,980
Total income
331,091
34,575
Expenditure on:
Charitable activities
5
327,267
47,343
Total expenditure
327,267
47,343
Net income/(expenditure) and
movement in funds
3,824
(12,768)
Reconciliation of funds:
Fund balances at 1 January
2025
60,944
22,990
Fund balances at 31
December 2025
64,768
10,222		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
46,624
148
65,432
319,042
287,934
-
365,666
288,082
65,432
374,610
285,725
60,349
374,610
285,725
60,349
(8,944)
2,357
5,083
83,934
58,587
17,907
74,990
60,944
22,990		 Total
2024
£
65,580
287,934
353,514
346,074
346,074
7,440
76,494
83,934

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 2025

2025
Notes
£
Fixed assets
Tangible assets
10
Current assets
Debtors
11
31,714
Cash at bank and in hand
40,971
72,685
Creditors: amounts falling due within
one year
12
(11,553)
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
14
Unrestricted funds
15		 2024
£
£
13,858
28,587
49,426
78,013
(13,367)
61,132
74,990
10,222
64,768
74,990		 £
19,288
64,646
83,934
22,990
60,944
83,934

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 2025.

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.

13/05/2026

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

..............................

Suzanne Thompson, Chair

Trustee

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BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

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 Basis of preparation

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 2025

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.

File 1 of 2, Page 17 of 25. Encyro E-Sign ID: rVAYgV9RYB5WKEER (2026-May-13 07:37:55 UTC)

BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

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
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and grants 26,029 20,595 46,624 148 65,432 65,580

File 1 of 2, Page 18 of 25. Encyro E-Sign ID: rVAYgV9RYB5WKEER (2026-May-13 07:37:55 UTC)

BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

4 Income from charitable activities

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Charitable income
Room rental and other
services including training
and therapy 305,062 13,980 319,042 287,934 - 287,934

5 Expenditure on charitable activities

Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Staff costs 184,769 163,324
Depreciation and impairment 6,489 6,425
Clinical services 52,903 59,518
Rates 3,231 3,805
Insurance 4,421 2,975
Light and heat 4,032 2,910
Repairs and maintenance 2,527 2,245
Telephone and internet 3,075 3,072
Cleaning 4,259 3,798
IT hardware and software 28,097 27,132
Sundry and advertising 2,659 2,455
Rent and parking 42,157 41,282
Other charitable expenditure 12,395 9,083
351,014 328,024
Share of support and governance costs (see note 6)
Support 20,596 14,978
Governance 3,000 3,072
374,610 346,074
Analysis by fund
Unrestricted funds 327,267 285,725
Restricted funds 47,343 60,349
374,610 346,074

Other charitable expenditure includes staff training and supervision of £10,891 (2024: £8,308).

File 1 of 2, Page 19 of 25. Encyro E-Sign ID: rVAYgV9RYB5WKEER (2026-May-13 07:37:55 UTC)

BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

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		 2025
£
16,387
1,723
34
2,452
3,000
23,596
23,596
2025
£
3,000
3,000		 2024
£
11,790
1,446
34
1,708
3,072
18,050
18,050
2024
£
3,072
3,072

Included above are fees paid to the examiner for Independent Examination of £2,500 + VAT (2024: £2,500 + VAT).

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:

2025 2024
Number Number
Administrators 3 3
Managers 2 2
Clinical staff 1 1
Total 6 6

File 1 of 2, Page 20 of 25. Encyro E-Sign ID: rVAYgV9RYB5WKEER (2026-May-13 07:37:55 UTC)

BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

8
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs		 (Continued)
2025
2024
£
£
185,153
162,207
11,621
9,748
4,382
3,159
201,156
175,114		 (Continued)
2025
2024
£
£
185,153
162,207
11,621
9,748
4,382
3,159
201,156
175,114
175,114

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 £86,500 (2024: £78,306).

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 2025
10,586
42,675
Additions
-
1,060
At 31 December 2025
10,586
43,735
Depreciation and impairment
At 1 January 2025
10,327
23,647
Depreciation charged in the year
86
6,403
At 31 December 2025
10,413
30,050
Carrying amount
At 31 December 2025
173
13,685
At 31 December 2024
260
19,028		 Total
£
53,261
1,060
54,321
33,974
6,489
40,463
13,858
19,288

File 1 of 2, Page 21 of 25. Encyro E-Sign ID: rVAYgV9RYB5WKEER (2026-May-13 07:37:55 UTC)

BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

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		 2025
£
28,377
1,980
1,357
31,714
2025
£
5,936
500
5,117
11,553
2025
£
4,382		 2024
£
23,003
4,076
1,508
28,587
2024
£
3,456
521
9,390
13,367
2024
£
3,159

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: rVAYgV9RYB5WKEER (2026-May-13 07:37:55 UTC)

BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

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
2025 resources expended December
2025
£ £ £ £ £
External General (Brighton) 3,398 4,124 (7,055) - 467
External Refugees (Brighton) - 10,370 (6,032) - 4,338
External General (Hastings) 4,803 5,000 (5,729) - 4,074
External Refugees (Hastings) 5,972 - (5,642) - 330
Ukrainian Refugee Programme 1,060 - (1,060) - -
Ernest Kleinwort Outreach and
Monitoring 1,750 - (1,750) - -
National Lottery Fund 6,007 - (5,870) - 137
Focus Foundation - 14,205 (13,980) - 225
Seaside Homes - 876 (225) - 651
22,990 34,575 (47,343) - 10,222
Previous year: 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

File 1 of 2, Page 23 of 25. Encyro E-Sign ID: rVAYgV9RYB5WKEER (2026-May-13 07:37:55 UTC)

BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

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 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

Focus Foundation - For the provision of therapy to clients who are referred by charity partners of the Focus Foundation for the delivery of the Hope & Healing project

Seaside Homes - For the provision of therapy to clients who are referred by Seaside Homes

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 2025:
Tangible assets
Current assets/(liabilities)		 January
2025
Incoming
resources
Resources
expended
At 31
December
2025
£
£
£
£
60,944
331,091
(327,267)
64,768
January
2024
Incoming
resources
Resources
expended
At 31
December
2024
£
£
£
£
58,587
288,082
(285,725)
60,944
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
13,858
-
13,858
50,910
10,222
61,132
64,768
10,222
74,990

16 Analysis of net assets between funds

File 1 of 2, Page 24 of 25. Encyro E-Sign ID: rVAYgV9RYB5WKEER (2026-May-13 07:37:55 UTC)

BRIGHTON THERAPY CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

16 Analysis of net assets between funds

Analysis of net assets between funds (Continued)
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 December 2024:
Tangible assets 19,288 - 19,288
Current assets/(liabilities) 41,656 22,990 64,646
60,944 22,990 83,934

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		 2025
£
36,000
39,000
75,000		 2024
£
2,833
-
2,833

During the year lease payments of £41,933 (2024: £40,517) were recognised as an expense.

18 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

File 1 of 2, Page 25 of 25. Encyro E-Sign ID: rVAYgV9RYB5WKEER (2026-May-13 07:37:55 UTC)

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File 1 of 2: Brighton Therapy Centre 2025 accounts.pdf

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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 (michelle@westandberry.co.uk)

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

Event Log

May 11, 2026, 3:25:54 PM - Email notification sent to Suzanne Thompson

May 13, 2026, 7:56:38 AM - Email notification delivered to Michelle Westbury (michelle@westandberry.co.uk).

May 13, 2026, 7:56:38 AM - Email notification sent to Michelle Westbury (michelle@westandberry.co.uk).

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