## **Clear Emotional Trauma and Therapy Specialists**
A Charitable Incorporated Organisation
## **Charity No. 1165574**
## **Trustees' Report and Unaudited Accounts**
## **31 March 2022**
Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS
**Clear Emotional Trauma and Therapy Specialists CONTENTS**
||Pages||
|---|---|---|
|Trustees' Annual Report|2 to 6||
|Independent Examiner's Report||7|
|Statement of Financial Activities||8|
|Balance Sheet||9|
|Statement of Cash flows|10||
|Notes to the Accounts|11 to|22|
Page 1
## **Clear Emotional Trauma and Therapy Specialists TRUSTEES ANNUAL REPORT**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 1165574**
## **Registered Office**
7 Cathedral Lane Truro TR1 2QS
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
Jean Curd Mike Chapman Nicola Houghton Sarah Yeoman Sue Brown
## **Accountants**
Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS
## **Bankers**
CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Page 2
**Clear Emotional Trauma and Therapy Specialists TRUSTEES ANNUAL REPORT**
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2022.
## **OBJECTIVES AND ACTIVITIES**
The Charity’s objects are the relief of suffering of abused children, young people (CYP), adults and trusted adult/carers by provision of a service of individual counselling, psychological therapies and practical support.
In furtherance of those objects the charity will:
• Develop and provide an age appropriate therapeutic support service for CYP, their trusted carers and adults.
- Where appropriate, support the needs of the individual where they have experienced emotional, physical, sexual and psychological abuse.
- Support the work and needs of professionals and sessional workers in relation to the abuse of children, young people and adults.
- Provide the opportunity for creative groups to build emotional resilience.
- Promote healthy relationships as part of prevention work to break the cycle of abuse.
- Increase the community’s awareness through training for families, caregivers, schools, professionals and the wider community.
The trustees kept in mind the Charity Commissions guidance on public benefit when reviewing the Charity’s aims and objectives and overseeing the day to day operations undertaken by the Charity.
## **ACHIEVEMENTS AND PERFORMANCE**
The year from April 2021 to March 2022 has seen a marked increase in demand for therapy and counselling services, growing waiting lists and longer waiting times for both adults and children. Referrals began to rise significantly in April 2021 as the UK as a whole began to emerge from the restrictions imposed to combat Covid-19 and continued to rise throughout the year to such significant levels that the waiting list for counselling and therapy for adults affected by sexual violence and sexual abuse was closed for the period from July 2021 to November 2021. 801 children, young people and adults accessed 1-2-1 therapy and counselling over the year, an increase of 236 on the previous year.
The additional Covid-related pressures were in part mitigated by uplifts in grant funding from the Ministry of Justice and the Office of the Police and Crime Commissioner and new grants from the Local Authority ‘COMF’ (Containment Management Outbreak Fund) which enabled waitlists to reopen and reduce.
Delivery of training and prevention activity was once again limited by Covid restrictions as was community fundraising which once again left the Charity heavily reliant on grant funding, much of which was required to be spent ‘in-year’. Along with many partners in the sector CLEAR has observed an increase in short-term initiatives which whilst welcome, can be a challenge for strategic planning.
Page 3
**Clear Emotional Trauma and Therapy Specialists TRUSTEES ANNUAL REPORT**
The Board approved an ambitious Strategic Plan and Budget for the operational year at its meeting in March 2021 and received ongoing reports on the progress against the strategic objective action plan alongside detailed management accounts at each subsequent meeting. Highlights for the year include:
• Delivery of therapy and counselling to meet increasing demand, reducing the impact of trauma, building emotional resilience and receiving excellent client feedback
• Increasing the breadth of support within the adult service through increased capacity for EMDR and the introduction of art psychotherapy
• The successful launch of our fourth intake of students for our L5 Post Qualifying Diploma in Working Therapeutically with Children and Young People
• An in-depth programme of workforce development including the introduction of a L3 Lifetime Qualification in Safeguarding Children and Vulnerable Adults, Trauma-focused CBT and Dyadic Developmental Psychotherapy, Complex PTSD Masterclass, Connect 5 and Mental Health First Aid.
• The introduction of a clinical placement pathway and associated training within the Adult Service, to build capacity within the future workforce and to help reduce waiting times for adult clients
• Development of a new integrated database that brought together 2 legacy systems into an effective case management and reporting platform
• Laying foundations for the development of new trauma recovery and training services that will support our mission to reduce the harm caused by abuse and emotional trauma; to prevent abuse from happening and to reduce its occurrence.
As the year progressed, the majority of service delivery for children and young people returned to face to face. Adult work continued to be a mix of online, telephone and face to face, with a choice being offered wherever possible. The charity continued to make use of community venues where these were available to ensure that delivery of face to face work was as close to the client as possible. Throughout this time the needs and circumstances of employed and sessional staff were also respected with regards to preferred mode of delivery.
The Charity maintained its involvement in partnerships that helped people who were unemployed and economically inactive – providing counselling and therapy where trauma was a barrier to work and training. This work was mainly funded through the European Social Fund and will be a loss in support for people in Cornwall in the coming year when EU Structural Fund programmes come to a close. New partnerships were also developed, for example through the Future Hope project where CLEAR provided therapy for 0-5 year olds where trauma had occurred or worsened as a result of the Covid-19 pandemic; and therapeutic support for pregnant mums who had experienced abuse in a previous relationship. We continued to work alongside other DASV organisations from a delivery perspective to ensure people could access support in the shortest possible time and at a strategic level to feed in emerging themes and issues to policy makers and funders.
The Board wishes to recognise the hard work, commitment and dedication of each member of the CLEAR team for delivering high quality, safe clinical practice; for supporting the development of strategic and delivery partnerships that help to further our own charitable objectives and to bring additional support for people in most need across Cornwall; for building a skilled, engaged and resilient workforce and for making a difference in the lives of children and adults affected by abuse and emotional trauma.
Page 4
**Clear Emotional Trauma and Therapy Specialists TRUSTEES ANNUAL REPORT**
## **FINANCIAL REVIEW**
Income for the year has increased to £852,230 (2021 £496,110). The total expenditure for the year amounted to £719,116 (2021 £444,477). Leaving an overall increase in reserves of £133,204 (2021 £51.633).
The Charity is reliant on the income from the agency organisations which fund the therapy sessions and from funding bodies to support its charitable activities. The Board have set a limit of £100,000 to be the desired unrestricted reserves in order to maintain the charities services and/or enable an orderly wind down during any difficult economic period.
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks.
Strict financial limitations are in place to help prevent fraud and aid the healthy expansion of the charity. All transactions will be reported regularly to the trustee body at their meetings. Prior approval of any expenditure over £1,000 must be obtained from the Board of Trustees.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Charity has existed since 1st December 2008. Initially as an unincorporated charity and then registered as a Charitable Incorporated Organisation (CIO) with the Charity Commission on 15th February 2016 under registration number 1165574.
On 1st March 2018 the Charity merged with Cornwall Rape and Sexual Abuse Centre (CRASAC) which was registered with the charity commission under registration number 298585.
The Trustees approved a change of name for the Charity in September 18 from Children Linked to and Experiencing Abusive Relationships to CLEAR Emotional Trauma and Therapy Specialists.
Governing document:
The Charity is governed by a CIO foundation model memorandum and articles of incorporation. The latest approved version of the governing document was amended on 28th March 2019
In accordance with the governing document, every trustee is appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as trustees, the Board has regard to the skills, knowledge and experience needed for the effective administration of the CIO. Throughout the year the Board of Trustees met bi-monthly and rigorously monitors key strategic objectives which are, in turn, translated into operational plans.
The Board has established an effective organisational structure, ensuring that there is management focus on key functions necessary for the organisation to achieve its stated objectives.
The Board of Trustees have devolved responsibility for day to day management of the charity to the key management personnel. The key management personnel implement the policies laid down by the Trustees and report back to them on performance. The key management personnel include the following roles:
Chief Executive Officer Childrens Clinical Lead Adult Clinical Lead Training and Professional Development Lead
Page 5
Clear Emotional Trauma and
Therap%, Speti#li5t$
TRUSTEES ANNUAL
RF.PORT
The Trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and lo enable them to ensure that the
financial statements comply with the Companies Act 2006. The Trustees are also responsible lor
safeguarding the assets of ihe charity and hence takin8 reasonable sleps for the prevention and
detection ol. Iraud and oiher irregularities.
The above report has b¢¢n prepared in accordance with the provisions applicable to companies
subjecl lo the small companies regime as sel oul in Part 15 of th¢ Companies Act 2006 and in
accordance wilh the Charitie5 SORP {FRS 102).
Signed on behalf of the board
Sue Bro
Trustee
17 November 2022
Pace 6
**Clear Emotional Trauma and Therapy Specialists INDEPENDENT EXAMINERS REPORT**
## **Independent Examiner's Report to the trustees of Clear Emotional Trauma and Therapy Specialists**
I report to the charity trustees on my examination of the accounts of Clear Emotional Trauma and Therapy Specialists for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the related notes.
## **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 accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
As the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Association of Chartered Certified Accountants.
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the accounts do not accord with those records; or
- the accounts do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the accounts have not been prepared in accordance with the Charities SORP (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Debbie Risborough Association of Chartered Certified Accountants Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS 17 November 2022
Page 7
## **Clear Emotional Trauma and Therapy Specialists STATEMENT OF FINANCIAL ACTIVITIES**
## **for the year ended 31 March 2022**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
Charitable activities
5
Investments
6
**Total**
**Expenditure on:**
Charitable activities
7
**Total**
Net gains on investments
**Net income**
8
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought
forward
**Total funds carried**
**forward**|**Unrestrict**
**ed funds**
**2022**
**£**
8,839
86,561
48|**Restricted**
**funds**
**2022**
**£**
-
756,872
-|**Total**
**funds**
**2022**
**£**
8,839
843,433
48|**Total**
**funds**
**2021**
**£**
6,255
489,689
166|
|---|---|---|---|---|
||95,448
59,241|756,872
659,875|852,320
719,116|496,110
444,477|
||59,241
-|659,875
-|719,116
-|444,477
-|
||36,207
46,942|96,997
(46,942)|133,204
-|51,633
-|
||83,149|50,055|133,204|51,633|
||83,149
144,692|50,055
91,613|133,204
236,305|51,633
184,672|
||227,841|141,668|369,509|236,305|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Page 8
## **Clear Emotional Trauma and Therapy Specialists BALANCE SHEET**
|**at**
**31 March 2022**
**Company No.**
**Notes**
**2022**
**£**
**Fixed assets**
Tangible assets
11
16,176
16,176
**Current assets**
Debtors
12
85,429
Cash at bank and in hand
330,080
415,509
**Creditors:**Amount falling due within one year
13
(62,176)
**Net current assets**
353,333
**Total assets less current liabilities**
369,509
**Creditors:**Amounts falling due after more than one
year
14
-
**Net assets excluding pension asset or liability**
369,509
**Total net assets**
369,509
**The funds of the charity**
**Restricted funds**
15
Restricted income funds
141,668
141,668
**Unrestricted funds**
15
General funds
211,665
Designated funds
16,176
227,841
**Reserves**
15
**Total funds**
369,509|**2021**
**£**
11,376|
|---|---|
||11,376
55,466
227,054|
||282,520
(46,169)|
||236,351
247,727
(11,422)|
||236,305|
||236,305|
||91,613|
||91,613
133,316
11,376|
||144,692|
||236,305|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 March 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 27 September 2022
And signed on its behalf by:
Page 9
## **Clear Emotional Trauma and Therapy Specialists STATEMENT OF CASH FLOWS**
## **for the year ended 31 March 2022**
|**Cash flows from operating activities**
**Net income per Statement of Financial Activities**
**Adjustments for:**
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
(Increase)/Decrease in trade and other receivables
Increase in trade and other payables
**Net cash provided by operating activities**
**Cash flows from investing activities**
Purchases of property, plant and equipment
Dividends, interest and rents from investments
**Net cash used in investing activities**
**Cash flows from financing activities**
Repayment of borrowings
**Net cash used in financing activities**
**Net increase in cash and cash equivalents**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**
**Components of cash and cash equivalents**
Cash and bank balances|**2022**
**£**
133,204
3,754
(48)
(29,963)
16,233
123,180
(8,554)
48
(8,506)
(11,648)
(11,648)
103,026
227,054
330,080
330,080
330,080|**2021**
**£**
51,633
1,611
(166)
16,170
6,223|
|---|---|---|
|||75,471
(9,046)
166|
|||(8,880)|
|||(11,329)|
|||(11,329)|
||||
|||55,262|
|||171,792|
|||227,054|
||||
|||227,054|
||||
|||227,054|
Page 10
**Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS**
## **for the year ended 31 March 2022**
## 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
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 charity constitutes a public benefit entity as defined by FRS102.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
|**Fund accounting**||
|---|---|
|Unrestricted funds|These are available for use at the discretion of the trustees in furtherance of|
||the general objects of the charity.|
||These are unrestricted funds earmarked by the trustees for particular|
|Designated funds|purposes.|
|Revaluation funds|These are unrestricted funds which include a revaluation reserve|
||representing the restatement of investment assets at their market values.|
|Restricted funds|These are available for use subject to restrictions imposed by the donor or|
||through terms of an appeal.|
Page 11
**Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS**
## **Income**
|**Income**|**Clear Emotional Trauma and**
**Therapy Specialists**
**NOTES TO THE ACCOUNTS**|
|---|---|
|Recognition of|Income is included in the Statement of Financial Activities (SoFA) when|
|income|the charity becomes entitled to, and virtually certain to receive, the income|
||and the amount of the income can be measured with sufficient reliability.|
|Income with related|Where income has related expenditure the income and related expenditure|
|expenditure|is reported gross in the SoFA.|
|Donations and|Voluntary income received by way of grants, donations and gifts is|
|legacies|included in the the SoFA when receivable and only when the Charity has|
||unconditional entitlement to the income.|
|Tax reclaims on|Income from tax reclaims is included in the SoFA at the same time as the|
|donations and gifts|gift/donation to which it relates.|
|Donated services|These are only included in income (with an equivalent amount in|
|and facilities|expenditure) where the benefit to the Charity is reasonably quantifiable,|
||measurable and material.|
|Volunteer help|The value of any volunteer help received is not included in the accounts.|
|Investment income|This is included in the accounts when receivable.|
|Gains/(losses) on|This includes any gain or loss resulting from revaluing investments to|
|revaluation of fixed|market value at the end of the year.|
|assets||
|Gains/(losses) on|This includes any gain or loss on the sale of investments.|
|investment assets||
|**Expenditure**||
|Recognition of|Expenditure is recognised on an accruals basis. Expenditure includes any|
|expenditure|VAT which cannot be fully recovered, and is reported as part of the|
||expenditure to which it relates.|
|Expenditure on|These comprise the costs associated with attracting voluntary income,|
|raising funds|fundraising trading costs and investment management costs.|
|Expenditure on|These comprise the costs incurred by the Charity in the delivery of its|
|charitable activities|activities and services in the furtherance of its objects, including the|
||making of grants and governance costs.|
|Grants payable|All grant expenditure is accounted for on an actual paid basis plus an|
||accrual for grants that have been approved by the trustees at the end of the|
||year but not yet paid.|
|Governance costs|These include those costs associated with meeting the constitutional and|
||statutory requirements of the Charity, including any audit/independent|
||examination fees, costs linked to the strategic management of the Charity,|
||together with a share of other administration costs.|
|Other expenditure|These are support costs not allocated to a particular activity.|
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
Page 12
**Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS**
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Computer Equipment 33%% Reducing Balance
Fixtures and Fittings 33%% Reducing Balance
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Page 13
**Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS**
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
## 2 **Company status**
The company is a charitable incorporated organisation(CIO) and consequently does not have share capital. As a CIO if the CIO is wound up, the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.
## 3 **Statement of Financial Activities - prior year**
|**Income and endowments**
**from:**
Donations and legacies
Charitable activities
Investments
**Total**
**Expenditure on:**
Charitable activities
**Total**
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought
forward
**Total funds carried**
**forward**|**Unrestricted**
**funds**
**2021**
**£**
6,255
71,662
166
78,083
43,024
43,024
35,059
4,088
39,147
39,147
105,545
144,692|**Restricted**
**funds**
**2021**
**£**
-
418,027
-
418,027
401,453
401,453
16,574
(4,088)
12,486
12,486
79,127
91,613|**Total**
**funds**
**2021**
**£**
6,255
489,689
166|
|---|---|---|---|
||||496,110
444,477|
||||444,477|
||||51,633|
||||51,633|
||||51,633
184,672|
||||236,305|
Page 14
## **Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS**
|4
**Income from donations and**
**legacies**
Appeals and donations
5
**Income from charitable activities**
Grant Income:
Cornwall Development
Company
BBC Children in Need
Ministry of Justice
Office of Police and
Crime Commissioner
(OPCC)
Lloyds Bank
Foundation
Cornwall Council
Garfield Weston
Peoples Local Trust
Who Dares Works
Small Grants under
£10,000
Primary Purpose
Trading:
Schools Therapy
Sessions
Privately funded
therapy
Therapy courses
Local government
contracts
CAMHS contract
Crowdfunder
Other income from
charitable activities|**Unrestricted**
**£**
-
-
-
-
-
-
-
-
-
-
12,300
38,928
13,013
20,190
-
1,504
626
86,561|**Unrestricted**
**£**
8,839
8,839
**Restricted**
**£**
143,007
33,087
181,988
94,240
30,000
120,240
15,000
20,000
36,710
49,600
-
-
-
-
33,000
-
-
756,872|**Total**
**2022**
**£**
8,839
8,839
**Total**
**2022**
**£**
143,007
33,087
181,988
94,240
30,000
120,240
15,000
20,000
36,710
49,600
12,300
38,928
13,013
20,190
33,000
1,504
626
843,433|**Total**
**2021**
**£**
6,255|
|---|---|---|---|---|
|||||6,255|
|||||**Total**
**2021**
**£**
-
41,768
150,801
87,841
42,078
34,416
10,000
10,108
32,991
11,524
4,905
14,070
10,642
18,605
16,500
2,951
489|
|||||489,689|
Page 15
## **Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS**
## 6 **Income from investments**
|**Income from investments**||||
|---|---|---|---|
|Interest on cash
deposits|**Unrestricted**
**£**
48
48|**Total**
**2022**
**£**
48
48|**Total**
**2021**
**£**
166|
||||166|
Page 16
**Expenditure on charitable** 7 **activities**
## **Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS**
|_Direct expenditure on_
_charitable activities_
Sessional therapists
Therapist supervision
Client activity costs
Other direct costs
_Support Costs_
Wages
Staff NIC (Employers)
Pensions
Staff training
Staff welfare
Travel and subsistence
Rent & rates
Light, heat and power
Insurance
Repairs & renewals
Telephone and fax
IT expenses
Licences
Printing, postage and
stationary
Subscriptions
Equipment Hire
sundry expenses
Cleaning
Marketing and
promotion
Consultancy fees
Specific Bad Debts
written off
Bank charges
Interest payable
Depreciation
_Governance costs_
Accountancy fees|**Unrestricted**
**£**
33,422
59
669
-
34,150
8,840
-
-
45
-
381
-
-
-
105
-
-
-
87
-
-
-
-
542
10,080
-
196
1,061
3,754
25,091
-|**Restricted**
**£**
176,179
15,536
6,242
63,912
261,869
231,215
15,510
4,653
8,481
70
16,492
12,140
501
2,522
744
1,557
59,355
4,849
2,632
2,254
4,167
175
836
8,718
15,660
-
-
-
-
392,531
4,500|**Total**
**2022**
**£**
209,601
15,595
6,911
63,912
296,019
240,055
15,510
4,653
8,526
70
16,873
12,140
501
2,522
849
1,557
59,355
4,849
2,719
2,254
4,167
175
836
9,260
25,740
-
196
1,061
3,754
417,622
4,500|**Total**
**2021**
**£**
164,980
14,986
2,391
-
182,357|
|---|---|---|---|---|
|||||148,930
6,792
2,628
4,647
-
10,050
12,922
723
3,042
1,298
4,698
30,320
1,880
1,344
2,349
2,681
66
1,316
4,490
12,802
50
169
1,380
1,610|
|||||256,187|
|||||4,958|
Page 17
## **Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS**
||Independent|||||||
|---|---|---|---|---|---|---|---|
||examination of the|||-|975|975|975|
||charity's accounts|||||||
|||||-|5,475|5,475|5,933|
||||59,241||659,875|719,116|444,477|
|8|**Net income before transfers**|||||||
||||||**2022**||**2021**|
||This is stated after charging:||||**£**||**£**|
||Depreciation of owned fixed assets||||3,754||1,610|
||Independent Examiner's|fee|||975||975|
||**Trustee remuneration and**|||||||
|9|**expenses**|||||||
||||||**2022**||**2021**|
||||||**Number**||**Number**|
||The nature of the reimbursed||No remuneration or expenses were paid to trustees in the|||||
||expenses||current or prior year.|||||
|10|**Staff costs**|||||||
||Salaries and wages||||240,055||148,930|
||Social security costs||||15,510||6,792|
||Pension costs||||4,653||2,628|
||||||260,218||158,350|
||No employee received emoluments in excess of £60,000.|||||||
||Total employee benefits
management personnel|received by key|||131,272||106,077|
||The average monthly number||of employees during|||||
||the year was as follows:|||||||
||||||**2022**||**2021**|
||||||**Number**||**Number**|
||Charitable activities||||11||9|
||||||11||9|
Page 18
## **Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS**
## 11 **Tangible fixed assets**
|11 **Tangible fixed assets**||||
|---|---|---|---|
|**Cost or revaluation**
At 1 April 2021
Additions
At 31 March 2022
**Depreciation and**
**impairment**
At 1 April 2021
Depreciation charge for
the year
At 31 March 2022
**Net book values**
At 31 March 2022
At 31 March 2021
12 **Debtors**
Trade debtors
Other debtors
Prepayments and accrued income
13 **Creditors:**
amounts falling due within one year
Other loans
Trade creditors
Other taxes and social security
Accruals and deferred income
14 **Creditors:**
amounts falling due after more than
one year
Other loans|**Computer**
**Equipment**
**£**
25,806
8,554
34,360
14,713
3,661
18,374
15,986
11,093
**2022**
**£**
15,382
61,838
8,209
85,429
**2022**
**£**
11,413
44,294
5,496
973
62,176
**2022**
**£**
-
-|**Fixtures**
**and**
**Fittings**
**£**
1,468
-
1,468
1,185
93
1,278
190
283|**Total**
**£**
27,274
8,554|
||||35,828|
||||15,898
3,754|
||||19,652|
||||16,176|
||||11,376|
||||**2021**
**£**
19,679
27,388
8,399|
||||55,466|
||||**2021**
**£**
11,639
29,389
4,167
974|
||||46,169|
||||**2021**
**£**
11,422|
||||11,422|
Page 19
**Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS**
## 15 **Movement in funds**
|15 **Movement in funds**||||||
|---|---|---|---|---|---|
||**At 1 April**
**2021**
22,129
18,053
20,001
-
-
-
23,160
-
-
-
8,270
91,613
133,316
11,376
11,376
236,305|**Incoming**
**resources**
**(including**
**other**
**gains/losses)**
**£**
33,087
33,000
30,000
181,988
94,240
36,710
143,007
15,000
20,000
120,240
49,600
756,872
95,448
-
-
852,320|**Resources**
**expended**
**£**|**Gross**
**transfers**
**£**
-
-
(50,001)
-
-
3,059
-
-
-
-
-
(46,942)
38,388
8,554
8,554
-|**At 31**
**March**
**2022**
**£**
13,323
37,469
-
-
-
-
51,160
-
20,000
-
19,716|
|**Restricted funds:**
**Restricted income**
**funds:**
BBC Children in Need
CAMHS
Lloyds Bank
Foundation
Ministry of Justice
Office of Police and
Crime Commissioner
(OPCC)
Who Dares Works
Inside Out Project
Garfield Weston
Peoples Local Trust
Cornwall Council
COMF monies
Small restricted income
grants under £10,000
_Total_
**Unrestricted funds:**
**General funds**
**Designated funds:**
Capital designated fund
_Total_
**Revaluation Reserves:**
**Total funds**||||||
||||(41,893)|||
||||(13,584)|||
||||-|||
||||(181,988)|||
||||(94,240)|||
||||(39,769)|||
||||(115,007)|||
||||(15,000)|||
||||-
(120,240)
(38,154)
(659,875)
(55,487)
(3,754)
(3,754)
(719,116)|||
||||||141,668|
||||||211,665
16,176|
||||||16,176|
|||||||
||||||369,509|
Purposes and restrictions in relation to the funds:
Restricted funds: BBC Children in Need Support for children and young people aged 0-18 who have been affected by domestic or sexual abuse. CAMHS Trauma-focused therapy for children and young people referred through the Children and Adult Mental Health Service. Lloyds Bank Core support for strategic development and planning plus covid 19 Foundation recovery support.
Page 20
||**Clear Emotional Trauma and**|**Clear Emotional Trauma and**|
|---|---|---|
||**Therapy Specialists**||
||**NOTES**|**TO THE ACCOUNTS**|
|Ministry of Justice|Core support for strategic development and planning plus covid 19||
||recovery support.||
|Office of Police and|Support for victims of crime experiencing emotional trauma.||
|Crime Commissioner|||
|(OPCC)|||
|Who Dares Works|Support for people aged 18+ living in West Cornwall to overcome||
||barriers to reconnecting with training and work. Who Dares Works is||
||part of the National Lottery Community Fund’s Building Better||
||Opportunities Programme, part- funded by the European Social Fund.||
|Inside Out Project|Supporting unemployed and economically inactive people in CLLD||
||areas whose mental health and emotional wellbeing has been affected||
||by Covid19 lockdown||
|Garfield Weston|||
|Peoples Local Trust|Support for working with adults.||
|Cornwall Council|Emergency funding from local authority||
|COMF monies|||
|Small restricted income|||
|grants under £10,000|||
|Designated funds:|||
Designated funds: Capital designated fund Funding used for capital items set aside for depreciation.
## **Analysis of net assets between** 16 **funds**
|**Analysis of net assets between**
**funds**||||
|---|---|---|---|
|Fixed assets
Net current assets|**Unrestricted**
**funds**
**£**
16,176
211,665
227,841|**Restricted**
**funds**
**£**
-
141,668
141,668|**Total**
**£**
16,176
353,333|
||||369,509|
## 17 **Commitments**
## _**Operating lease commitments**_
Annual commitments under non-cancellable operating leases are as follows:
|Operating leases with expiry date:
Within one year
In the second to fifth years
inclusive|**2022**
**Land and**
**buildings**
**£**
6,000
-
6,000|**2022**
**Other**
**£**
-
3,383
3,383|**2021**
**Land and**
**buildings**
**£**
-
14,000
14,000|**2021**
**Other**
**£**
-
6,090|
|---|---|---|---|---|
|||||6,090|
Page 21
## **Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS**
18 **Related party disclosures**
_Name of related party_ Mark Yeoman
_Description of relationship between_ Father of Sarah Yeoman
_the parties Description of transaction and general_ £9,900 (2021:£9,242) of consultancy fees _amounts involved_
## _**Controlling party**_
The charity is controlled by the trustees who are all directors of the company; thus no single party controls the charity.
Page 22