## 



## 

||||Pages|
|---|---|---|---|
|Trustees'|Annual<br>Report||2to 6|
|Independent<br>Examiner's||Report||
|Statement|ofFinancial Activities|||
|Balance|Sheet||9to10|
|Notes to|the Accounts||11to 22|





## 

## 

## 



## 

## 



## 

## 



## 

## 



## 

## 

## 

## 



## 

|||for the|year ended 31March 2021|year ended 31March 2021|||
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||funds|funds|funds|funds|
||||2021|2021|2021|2020|
|||Notes|||||
|Income and|||||||
|endowments|from:||||||
|Donations|and legacies||6,255||6,255|20,814|
|Charitable|activities||71,662|418,027|489,689|345,605|
|Investments|||166|-|166|245|
|Total|||78,083|418,027|496,110|366,664|
|Expenditure|on:||||||
|Charitable|activities||43,024|401,453|444,477|390,504|
|Total|||43,024|401,453|444,477|390,504|
|Net gains on|investments||||||
|Net|||||||
|income/(expenditure)|||35,059|16,574|51,633|(23,840)|
|Transfers between<br>funds|||4,088|(4,088)|||
|Net|||||||
|income/(expenditure)<br>before other|||39,147|12,486|51,633|(23,840)|
|gains/(losses)|||||||
|Other gains|and losses:||||||
|Net movement<br>in funds|||39,147|12,486|51,633|(23,840)|
|Reconciliation<br>offunds:|||||||
|Total funds brought'<br>forward|||105,545|79,127|184,672|208,512|
|Total funds <br>forward|carried||144,692|91,613|236,305|184,672|





## 

## 

|Company<br>No.|||Notes|2021|2020|
|---|---|---|---|---|---|
|Fixed assets||||||
|Tangible assets|||11|11,376|3,941|
|||||11,376|3,941|
|Current<br>assets||||||
|Debtors|||12|55,466|71,636|
|Cash at bank and|in hand|||227,054|171,792|
|||||282,520|243,428|
|Creditors: Amount|falling due within one year||13|(46,169)|(34,054)|
|Net current assets||||236,351|209,374|
|Total assets less current||liabilities||247,727|213,315|
|Creditors: Amounts<br>year|falling due after more than one||14|(11,422)|(28,643)|
|Net assets excluding|pension asset or liability|||236,305|184,672|
|Total net assets||||236,305|184,672|
|The funds ofthe charity||||||
|Restricted funds|||15|||
|Restricted income|funds|||91,613|79,127|
|||||91,613|79,127|
|Unrestricted<br>funds|||15|||
|General funds||||133,316|105,545|
|Designated<br>funds||||11,376||
|||||144,692|105,545|
|Total funds||||236,305|184,672|



## 



## 

## 

|||2021|2020|
|---|---|---|---|
|Cash flows from operating<br>activities||||
|Net income/(expenditure)<br>per Statement ofFinancial<br>Activities||51,633|(23,840)|
|Adjustments<br>for:||||
|Depreciation ofproperty,<br>plant and equipment||1,611|1,916|
|Dividends,<br>interest and rents from investments||(166)|(245)|
|Decrease in trade and other receivables||16,170|87,984|
|Increase/(Decrease)<br>in trade and other payables||6,223|(8,083)|
|Net cash provided<br>by operating<br>activities||75,471|57,732|
|Cash flows from investing<br>activities||||
|Purchases ofproperty,<br>plant and equipment||(9,046)|(142)|
|Dividends,<br>interest and rents from investments||166|245|
|Net cash (used in)/from<br>investing<br>activities||(8,880)|103|
|Cash flows from financing<br>activities||||
|Repayment ofborrowings||(11,329)|(9,849)|
|Net cash used in financing<br>activities||(11,329)|(9,849)|
|Net increase in cash and cash equivalents||55,262|47,986|
|Cash and cash equivalents<br>at the beginning|ofthe year|171,792|123,806|
|Cash and cash equivalents<br>at the end ofthe|year|227,054|171,792|
|Components<br>ofcash and cash equivalents||||
|Cash and bank balances||227,054|171,792|
|||227,054|171,792|





## 

## 

## 

## 



|Income|Clear Emotional Trauma and<br>Therapy<br>Specialists<br>NOTES TO THE ACCOUNTS|Clear Emotional Trauma and<br>Therapy<br>Specialists<br>NOTES TO THE ACCOUNTS|Clear Emotional Trauma and<br>Therapy<br>Specialists<br>NOTES TO THE ACCOUNTS||
|---|---|---|---|---|
|Recognition|of Income is included<br>in the Statement ofFinancial Activities (SoFA) when the||||
|income||charity becomes entitled to, and virtually<br>certain to receive, the income and the|||
|||amount ofthe income can be measured<br>with sufficient reliability.|||
|Income with||Where income has related expenditure<br>the income and related expenditure|is||
|related||reported gross in the SoFA.|||
|expenditure|||||
|Donations<br>and||Voluntary<br>income received by way ofgrants, donations<br>and gifts is included||in|
|legacies||the the SoFA when receivable<br>and<br>only when the Charity has unconditional|||
|||entitlement<br>to the income.|||
|Tax reclaims||Income from tax reclaims is included<br>in the SoFA at the same time as the|||
|on donations||gift/donation<br>to which it relates.|||
|and gifts|||||
|Donated<br>services and||These are only included<br>in income (with an equivalent<br>amount<br>in expenditure)<br>where the benefit to the Charity is reasonably<br>quantifiable,<br>measurable<br>and|||
|facilities||material.|||
|Volunteer<br>help||The value ofany volunteer<br>help received is not included<br>in the accounts.|||
|Investment||This is included<br>in the accounts when receivable.|||
|income|||||
|Gains/(losses)||This includes<br>any gain or loss resulting<br>from revaluing<br>investments<br>to market|||
|on revaluation<br>offixed assets||value at the end ofthe year.|||
|Gains/(losses)||This includes<br>any gain or loss on the sale ofinvestments.|||
|on investment|||||
|assets|||||
|Expenditure|||||
|Recognition|of|Expenditure<br>is recognised<br>on an accruals basis. Expenditure<br>includes any VAT|||
|expenditure||which cannot be fully recovered, and is reported as part ofthe expenditure|to||
|||which it relates.|||
|Expenditure|on|These comprise the costs associated with attracting<br>voluntary<br>income,|||
|raising funds||fundraising<br>trading costs and investment<br>management<br>costs.|||
|Expenditure|on|These comprise the costs incurred<br>by the Charity<br>in the delivery ofits activities|||
|charitable||and services in the fiutherance<br>ofits objects, including<br>the making ofgrants|and||
|activities||governance<br>costs.|||
|Grants payable||All grant expenditure<br>is accounted for on an actual paid basis plus an accrual||for|
|||grants that have been approved<br>by the trustees at the end ofthe year but not|yet||
|||paid.|||
|Governance||These include those costs associated with meeting the constitutional<br>and|||
|costs||statutory<br>requirements<br>ofthe Charity,<br>including<br>any audit/independent|||
|||examination<br>fees, costs linked to the strategic management<br>ofthe Charity,<br>together with a share ofother administration<br>costs.|||
|Other||These are support costs not allocated to a particular<br>activity.|||
|expenditure|||||



## 



## 

## 

## 

## 

## 



## 

## 

## 

## 

|3<br>Statement|ofFinancial Activities - p|rior year|||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total|
|||funds|funds|funds|
|||2020|2020|2020|
|Income and endowments|||||
|from:|||||
|Donations|and legacies|20,814||20,814|
|Charitable|activities|64,365|281,240|345,605|
|Investments||245||245|
|Total||85,424|281,240|366,664|
|Expenditure|on:||||
|Charitable|activities|14,476|376,028|390,504|
|Total||14,476|376,028|390,504|
|Net income||70,948|(94,788)|(23,840)|
|Net income before other<br>gains/(losses)||70,948|(94,788)|(23,840)|
|Other gains and losses:|||||
|Net movement|in funds|70,948|(94,788)|(23,840)|
|Reconciliation|offunds:||||
|Total funds brought|||||
|forward||34,597|173915||
|Total funds carried|||||
|forward||105,545|79,127|184,672|





## 

## 

|4|Income from donations<br>and<br>legacies|||||
|---|---|---|---|---|---|
||||Unrestricted|Total|Total|
|||||2021|2020|
||Appeals<br>and donations||6,255|6,255|20,814|
||||6,255|6,255|20,814|
||Income from charitable|||||
|5|activities|||||
|||Unrestricted|Restricted|Total|Total|
|||||2021|2020|
||Grant Income:|||||
||BBCChildren<br>in Need||41,768|41,768|56,361|
||Ministry ofJustice||150,801|150,801|68,040|
||Office ofPolice and|||||
||Crime Commissioner||87,841|87,841||
||(OPCC)|||||
||Lloyds Bank<br>Foundation||42,078|42,078|67,000|
||Cornwall<br>Council|10,000|24,416|34,416||
||Duchy Health Charity|10,000||10,000|14,875|
||HMRC JRS Grant||10,108|10,108||
||Who Dares Works||32,991|32,991|25,944|
||Small Grants under<br>f10,000||11,524|11,524|21,520|
||Primary<br>Purpose|||||
||Trading:|||||
||Schools Therapy<br>Sessions|4,905||4,905|22,025|
||Privately<br>funded<br>therapy|14,070||14,070|4,100|
||Therapy courses|10,642||10,642|8,183|
||Local government|18,605||18,605|19,083|
||contracts|||||
||CAMHS contract||16,500|16,500|27,500|
||Event income||||8,183|
||Crowdfunder|2,951||2,951||
||Other income from|489||489|2,791|
||charitable<br>activities|||||
|||71,662|418,027|489,689|345,605|





|Income|fr|om investments||||
|---|---|---|---|---|---|
||||Unrestricted|Total|Total|
|||||2021|2020|
|Interest|on|cash||||
|deposits|||166|166|245|
||||166|166|245|





## 

|Expenditure<br>on ch<br>activities|aritable|||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||||2021|2020|
|Direct expenditure|on|||||
|charitable<br>activities||||||
|Sessional therapists||21,790|143,190|164,980|134,379|
|Therapist<br>supervision|||14,986|14,986|11,948|
|Client activity costs||44|2,347|2,391|916|
|Workshops,<br>events|and||||7,965|
|meetings||||||
|Support Costs||||||
|Wages||4,646|144,284|148,930|140,837|
|StaffNIC (Employers)|||6,792|6,792|7,570|
|Pensions|||2,628|2,628|2,382|
|Staff training|||4,647|4,647|1,001|
|Staffwelfare|||||282|
|Travel and subsistence||2,122|7,928|10,050|16,374|
|Rent &,rates|||12,922|12,922|9,742|
|Light, heat and power||723||723|4,333|
|Insurance|||3,042|3,042|1,603|
|Repairs &,renewals|||1,298|1,298|331|
|Telephone<br>and fax|||4,698|4,698|5,344|
|IT expenses|||30,320|30,320|11,211|
|Licences|||1,880|1,880|2,064|
|Printing,<br>postage and<br>stationary||56|1,288|1,344|2,945|
|Subscriptions||428|1,921|2,349|1,427|
|Equipment<br>Hire|||2,681|2,681|3,732|
|sundry<br>expenses||66||66|385|
|Cleaning|||1,316|1,316|1,133|
|Marketing<br>and<br>promotion||775|3,715|4,490|2,711|
|Consultancy<br>fees||9,165|3,637|12,802|6,129|
|Specific Bad Debts<br>written off||50||50|1,100|
|Bank charges||169||169|205|
|Interest payable||1,380||1,380|2,860|
|Depreciation||1,610||1,610|1,916|
|Governance<br>costs||||||
|Accountancy<br>fees|||4,958|4,958|6,644|





## 

||Independent||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||examination<br>ofthe|||||||975|975|1,035|
||charity's<br>accounts||||||||||
|||||||43,024||401,453|444,477|390,504|
|8|Net income/(expenditure)|||before|||||||
||transfers||||||||||
|||||||||2021||2020|
||This is stated after charging:||||||||||
||Depreciation ofowned||fixed assets|||||1,610||1,916|
||Independent<br>Examiner's||fee|||||975||1,035|
||Other fees paid to the|auditor or||||||360|||
||independent<br>examiner||||||||||
||Trustee remuneration||and||||||||
|9|expenses||||||||||
|||||||||2021||2020|
|||||||||Number||Number|
||The nature ofthe reimbursed||||No remuneration||or|expenses were|paid to trustees|in the|
||expenses||||current|or prior|year.||||
|10|Staff costs||||||||||
||Salaries and wages|||||||148,930||140,837|
||Social security costs|||||||6,792||7,570|
||Pension costs|||||||2,628||2,382|
|||||||||158,350||150,789|
||No employee<br>received|emoluments|||in excess off60,000.||||||
||Total employee<br>benefits <br>management<br>personnel||received by||key|||106,077||107,826|
||The average monthly|number||offull|time||||||
||equivalent<br>employees|during||the year was as|||||||
||follows:||||||||||
|||||||||2021||2020|
|||||||||Number||Number|
||Charitable<br>activities|||||||9||9|





## 

||||Computer<br>Equipment|Fixtures<br>and Fittings|Total|
|---|---|---|---|---|---|
||Cost or revaluation|||||
||At 1 April 2020||16,760|1,468|18,228|
||Additions||9,046||9,046|
||At 31March|2021|25,806|1,468|27,274|
||Depreciation|and||||
||impairment|||||
||At 1 April 2020||13,242|1,045|14,287|
||Depreciation<br>for the year|charge|1,471|140|1,611|
||At 31March|2021|14,713|1,185|15,898|
||Net book values|||||
||At 31March|2021|11,093|283|11,376|
||At 31 March|2020|3,518|423|3,941|
|12|Debtors|||||
||||2021||2020|
||Trade debtors||19,679||26,524|
||Other debtors||27,388||19,369|
||Prepayments|and accrued income|8,399<br>55,466||25,743<br>71,636|
|13|Creditors:|||||
||amounts<br>falling due within one|||||
||year||2021||2020|
||Other loans||11,639||5,747|
||Trade creditors||29,389||24,309|
||Other taxes and social security||4,167||3,024|
||Accruals<br>and|deferred income|974||974|
||||46,169||34,054|
|14|Creditors:|||||
||amounts<br>falling due after more than|||||
||one year||2021||2020|
||Other loans||11,422||28,643|
||||11,422||28,643|





## 

## 

|||Incoming||||
|---|---|---|---|---|---|
||At 1<br>April<br>2020|resources<br>(including<br>other<br>gains/losses)|Resources<br>expended|Gross<br>transfers|At 31<br>March<br>2021|
|Restricted funds:||||||
|Restricted income||||||
|funds:||||||
|BBCChildren<br>in Need|29,591|41,768|(49,230)||22,129|
|CAMHS<br>Lloyds Bank|22,580|16,500|(21,027)||18,053|
|Foundation<br>Ministry ofJustice|11,885|42,078<br>150,801|(31,522)<br>(150,801)|(2,440)|20,001|
|Office ofPolice and||||||
|Crime Commissioner||||||
|(OPCC)||87,841|(87,841)|||
|Who Dares Works||32,991|(32,991)|||
|Inside Out Project||24,416|(1,256)||23,160|
|HMRC JRS||10,108|(10,108)|||
|Small restricted||||||
|income grants under||||||
|f10,000|15,071|11,524|(16,677)|(1,648)|8,270|
|Total|79,127|418,027|(401,453)|(4,088)|91,613|
|Unrestricted<br>funds:||||||
|General funds|105,545|78,083|(43,024)|(7,288)|133,316|
|Designated<br>funds:||||||
|Capital designated||||||
|fund||||11,376|11,376|
|Total||||11,376|11,376|
|Total funds|184,672|496,110|(444,477)||236,305|



## 



## 

|Capital d<br>fund<br>Analysis <br> funds|esignated<br>Funding<br>used for c<br> ofnet assets between|apital items set aside for de|preciation.||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total|
|||funds|funds||
|Fixed assets||11,376||11,376|
|Net current assets||144,738|91,613|236,351|
|Creditors<br>year and|due in more than one<br> provisions|(11,422)||(11,422)|
|||144,692|91,613|236,305|



## 

## 

|Annual<br>co|mmitments<br>under non-cance|llable<br>operating<br>le|ases are as fol|lows:||
|---|---|---|---|---|---|
|||2021|2021|2020|2020|
|||Land and<br>buildings|Other|Land and<br>buildings|Other|
|Operating|leases with expiry date:|||||
|In the second to fifth years<br>inclusive||14,000|6,090|22,000|8,797|
|||14,000|6,090|22,000|8,797|





##