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2023-03-31-accounts

Clear Emotional Trauma and Therapy Specialists

A Charitable Incorporated Organisation

Charity No. 1165574

Trustees' Report and Unaudited Accounts

31 March 2023

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 to 10
Notes to the Accounts 11 to 21

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 (Resigned 22 November 2022) 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 2023.

OBJECTIVES AND ACTIVITIES

The Charity’s objects were updated by the Board with approval from the Charity Commission. They are:

The advancement of health for children, young people and adults harmed by abuse and emotional trauma through provision of therapy, counselling, practical and emotional support.

The advancement of education for public benefit through the provision of training and information to help prevent abuse, to reduce its occurrence and to support emotional resilience in schools, communities and the workforce.

In furtherance of those objectives our charitable activities are to:

-Provide an age-appropriate therapeutic support service for adults, children and their trusted carers. -Support the needs of children and young people where they have experienced emotional, physical, sexual and psychological abuse and other emotional trauma such as traumatic bereavement .

-Support the needs of adults harmed by sexual violence and abuse.

-Provide psycho-education and therapeutic parenting support for parents/carers of children participating in therapy

-Provide opportunities for creative groups to build emotional resilience.

-Support the wellbeing and professional development of our workforce.

-Increase skills, knowledge and raise awareness through training for families, caregivers, schools, professionals, business and the wider community.

The trustees kept in mind the Charity Commission 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 2022 to March 2023 saw continuing high demand for therapy and counselling services, in particular for children and young people, where we saw longer waiting times than have been previously experienced. Waiting lists for both child and adult services were managed closely throughout the year, with decisions to pause for new referrals when demand was at its peak, to provide clarity and reduce overwhelm for both clients and staff. 673 children, young people and adults were referred for 1-2-1 counselling, therapy and mentoring support over the year, a decrease of 128 on the previous year. The drop in referrals is because of the need to close the adult waitlist during the year due to the ongoing demand on caseloads carried forward from the previous year.

Over the course of the year all 1-2-1 therapy with children and young people returned to in-person face to face. Adults were offered a choice of in-person, online or telephone counselling. This choice remains as a legacy of the Covid 19 pandemic. Remote counselling work has been strengthened with new policies and additional training so that it is now embedded into service delivery rather than an ‘emergency’ measure as it was seen during the height of the pandemic. Safeguarding concerns rose for both children and adults and overall the levels of complexity for clients was heightened.

Page 3

Clear Emotional Trauma and Therapy Specialists TRUSTEES ANNUAL REPORT

The Board approved the Strategic Plan and Budget for 2022-23 at the start of the operational year and received ongoing reports on the progress of the 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

-A charity development day that set the scene for the coming year, and provided training on the new database, notetaking and BUSS – Building Underdeveloped Sensorimotor Systems in children who have experienced developmental trauma.

-Ongoing delivery of our fourth intake of students for our L5 Post Qualifying Diploma in Working Therapeutically with Children and Young People

-An ongoing programme of workforce development including L3 Qualification in Safeguarding Children and Vulnerable Adults for all staff, Complex PTSD Masterclass, Mental Health First Aid and training from the Child Sexual Abuse Centre of Excellence in response to increased funding to support the growing demand for therapy for children harmed by sexual abuse.

-Supporting the future workforce through our clinical placement pathways for adult person-centred counsellors and EMDR therapists and trainee clinical psychologists.

-The launch of CLEAR for Business in October 2022 to support mental health and emotional resilience in the workplace.

-Development of new trauma stabilisation pilot in collaboration with the NHS and Integrated Care System.

Wellbeing for employed staff and sessional workers was a high priority. Trauma-centred, trauma-sensitive yoga and tai-chi movements for wellbeing sessions were introduced for any member of the team who wished to attend. Additional 1-2-1 supervision continued to be offered on request, alongside monthly group supervision. There was a permanent change of Clinical lead for the Child Service and a temporary one for the Adult Service to cover a career break. Additional changes in the central administration team due to retirement and relocation tested the strength of our processes and business continuity plans.

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. The delivery of this work ended as the operational year ended, with short follow-up period to finalise claims and evaluations. Evaluation of this work demonstrated excellent outcomes with 67% of people supported by CLEAR through EMDR therapy and person centred counselling moving into work, education or economic activity.

New partnerships were developed, for example through the Home Office funded Safer Streets Programme where CLEAR delivered training to business in Truro as part of the Violence Against Women and Girls strand. 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.

A further development in-year was the commissioning of partnership approaches to delivery across Cornwall and Devon by the Office of the Police and Crime Commissioner. This is a growing trend in commissioning where a lead partner is accountable for a group of organisations. There are advantages to this through the ability to learn from others, raise standards and share resources, however there are disadvantages for lead Partners in that all of the money flows into the accounts of lead partner with the majority being passported out to other partners. This over-inflates the income for lead partner and can affect bids to other charitable trusts and grant programmes.

Page 4

Clear Emotional Trauma and Therapy Specialists TRUSTEES ANNUAL REPORT

The Board recognises the 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.

The Board recognises the 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.

FINANCIAL REVIEW

Income for the year has increased to £904,230 (2022 £852,230). The total expenditure for the year amounted to £838,371 (2022 £719,116). Leaving an overall increase in reserves of £65,859 (2022 £133,204).

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

Page 5

Clear Emotional Trauma and Therapy Specialists TRUSTEES ANNUAL REPORT

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

TRUSTEES' RESPONSIBILITIES

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

Sue Brown Trustee 26 September 2023

Page 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 2023 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet 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:

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 26 September 2023

Page 7

Clear Emotional Trauma and Therapy Specialists STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31 March 2023

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
2023
£
8,569
97,453
643		 Restricted
funds
2023
£
-
797,565
-		 Total
funds
2023
£
8,569
895,018
643		 Total
funds
2022
£
8,839
843,433
48
106,665
71,739		 797,565
766,632		 904,230
838,371		 852,320
719,116
71,739
-		 766,632
-		 838,371
-		 719,116
-
34,926
2,618		 30,933
(2,618)		 65,859
-		 133,204
-
37,544 28,315 65,859 133,204
37,544
227,841		 28,315
141,668		 65,859
369,509		 133,204
236,305
265,385 169,983 435,368 369,509

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 2023
Notes
2023
£
Fixed assets
Tangible assets
11
13,590
13,590
Current assets
Debtors
12
116,467
Cash at bank and in hand
340,272
456,739
Creditors:Amount falling due within one year
13
(34,961)
Net current assets
421,778
Total assets less current liabilities
435,368
Net assets excluding pension asset or liability
435,368
Total net assets
435,368
The funds of the charity
Restricted funds
14
Restricted income funds
169,983
169,983
Unrestricted funds
14
General funds
251,795
Designated funds
13,590
265,385
Reserves
14
Total funds
435,368		 2022
£
16,176
16,176
85,429
330,080
415,509
(62,176)
353,333
369,509
369,509
369,509
141,668
141,668
211,665
16,176
227,841
369,509

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 2023 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 26 September 2023

And signed on its behalf by:

Sue Brown Trustee

26 September 2023

Page 9

Clear Emotional Trauma and Therapy Specialists STATEMENT OF CASH FLOWS

for the year ended 31 March 2023

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
Other gains/losses
Increase in trade and other receivables
(Decrease)/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		 2023
£
65,859
5,340
(643)
-
(31,038)
(18,072)
21,446
(2,754)
643
(2,111)
(9,143)
(9,143)
10,192
330,080
340,272
340,272
340,272		 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

Page 10

Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS

for the year ended 31 March 2023

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

Unrestricted These are available for use at the discretion of the trustees in furtherance of funds 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 the
income 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 Where income has related expenditure the income and related expenditure is
related reported gross in the SoFA.
expenditure
Donations and Voluntary income received by way of grants, donations and gifts is included
legacies 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 gift/donation to which it relates.
gifts
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 This is included in the accounts when receivable.
income
Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market
revaluation of value at the end of the year.
fixed 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 and services in the furtherance of its objects, including the making
activities 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
2022
£
8,839
86,561
48
95,448
59,241
59,241
36,207
46,942
83,149
83,149
144,692
227,841		 Restricted
funds
2022
£
-
756,872
-
756,872
659,875
659,875
96,997
(46,942)
50,055
50,055
91,613
141,668		 Total
funds
2022
£
8,839
843,433
48
852,320
719,116
719,116
133,204
133,204
133,204
236,305
369,509

Page 14

Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS

Income from donations and legacies
Appeals and donations Unrestricted
£
8,569
8,569		 Total
2023
£
8,569
8,569		 Total
2022
£
8,839
8,839

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
The Children's Society
Volunteer Cornwall
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		 Unrestricte
d
£
-
-
-
-
2,250
-
-
-
-
-
-
-
18,112
33,014
20,679
23,398
-
-
-
97,453		 Restricted
£
90,760
33,387
210,940
190,000
-
110,484
25,000
-
60,298
16,940
40,388
19,368
-
-
-
-
-
-
-
797,565		 Total
2023
£
90,760
33,387
210,940
190,000
2,250
110,484
25,000
-
60,298
16,940
40,388
19,368
18,112
33,014
20,679
23,398
-
-
-
895,018		 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

Page 15

Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS

6 Income from investments

Income from investments
Interest on cash deposits Unrestricted
£
643
643		 Total
2023
£
643
643		 Total
2022
£
48
48

Page 16

Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS

7 Expenditure on charitable activities

Unrestricte

Expenditure on charitable activities Unrestricte
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
Bank charges
Interest payable
Depreciation
Governance costs
Accountancy fees
Independent examination
of the charity's accounts		 d
£
17,677
3,659
292
-
-
-
-
663
-
380
1,147
-
47
256
-
14,002
223
625
1,204
1,115
116
101
12,871
8,641
172
2,643
5,340
565
-
71,739		 Restricted
£
171,317
12,997
10,364
111,368
321,939
23,710
6,725
12,971
-
16,050
18,965
5,803
3,683
260
3,388
18,780
1,945
2,260
1,295
1,114
41
1,096
4,391
11,639
-
-
-
3,557
975
766,632		 Total
2023
£
188,994
16,656
10,656
111,368
321,939
23,710
6,725
13,634
-
16,430
20,112
5,803
3,730
516
3,388
32,782
2,168
2,885
2,499
2,229
157
1,197
17,262
20,280
172
2,643
5,340
4,121
975
838,371		 Total
2022
£
209,601
15,595
6,911
63,912
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
4,500
975
719,116

Page 17

Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS

8 Net income before transfers

8 Net income before transfers
2023 2022
This is stated after charging: £ £
Depreciation of owned fixed assets 5,340 3,754
Independent Examiner's fee 975 975
9 Trustee remuneration and expenses
2023 2022
Number Number
The nature of the reimbursed expenses No remuneration or expenses were paid to trustees in
the current or prior year.
10 Staff costs
Salaries and wages 321,939 240,055
Social security costs 23,710 15,510
Pension costs 6,725 4,653
352,374 260,218
No employee received emoluments in excess of £60,000.
Total employee benefits received by key
management personnel		 194,624 131,272
The average monthly number of full time equivalent
employees during the year was as follows:
2023 2022
Number Number
Charitable activities 12 11
12 11

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Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS

11 Tangible fixed assets

Cost or revaluation
At 1 April 2022
Additions
At 31 March 2023
Depreciation and
impairment
At 1 April 2022
Depreciation charge for
the year
At 31 March 2023
Net book values
At 31 March 2023
At 31 March 2022
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		 Computer
Equipment
£
34,360
1,661
36,021
18,374
5,277
23,651
12,370
15,986
2023
£
79,438
31,145
5,884
116,467
2023
£
2,270
24,026
7,690
975
34,961		 Fixtures
and
Fittings
£
1,468
1,093
2,561
1,278
63
1,341
1,220
190		 Total
£
35,828
2,754
38,582
19,652
5,340
24,992
13,590
16,176
2022
£
15,382
61,838
8,209
85,429
2022
£
11,413
44,294
5,496
973
62,176

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Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS

14 Movement in funds

14 Movement in funds
At 1 April
2022
13,323
37,469
-
-
-
51,160
-
-
20,000
-
19,716
-
141,668
211,665
16,176
16,176
369,509		 Incoming
resources
(including
other
gains/losses
)
£
33,387
-
210,940
190,000
40,388
90,760
60,298
16,940
-
110,484
19,368
25,000
797,565
106,665
-
-
904,230		 Resources
expended
£		 Gross
transfers
£
-
10,000
(553)
(521)
-
-
(1,544)
(10,000)
-
(2,618)
(136)
2,754
2,754
-		 At 31
March
2023
£
2,161
-
-
-
7,697
7,440
0
7,100
-
100,317
20,269
25,000
Restricted funds:
Restricted income
funds:
BBC Children in Need
CAMHS
Ministry of Justice
Office of Police and
Crime Commissioner
(OPCC)
Who Dares Works
Inside Out Project
The Childrens Society
Volunteer Cornwall
Peoples Local Trust
Cornwall Council
COMF monies
Small restricted income
grants under £10,000
Garfield Weston
Total
Unrestricted funds:
General funds
Designated funds:
Capital designated fund
Total
Revaluation Reserves:
Total funds
(44,549)
(47,469)
(210,387)
(189,479)
(32,691)
(134,480)
(58,754)
(9,840)
(20,000)
(10,167)
(8,815)
-
(766,632)
(66,399)
(5,340)
(5,340)
(838,371)
169,983
251,795
13,590
13,590
435,368

----- Start of picture text -----
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.
Ministry of Justice Core support for strategic development and planning plus covid 19
recovery support.
----- End of picture text -----

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Clear Emotional Trauma and Therapy Specialists NOTES TO THE ACCOUNTS

----- Start of picture text -----
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
Designated funds:
Capital designated fund Funding used for capital items set aside for depreciation.
The Childrens Society
Volunteer Cornwall
Peoples Local Trust
Cornwall Council Support for working with adults.
COMF monies
Small restricted income Emergency funding from local authority
grants under £10,000
----- End of picture text -----

15 Analysis of net assets between funds

Fixed assets
Net current assets		 Unrestricted
funds
£
13,590
251,794
265,384		 Restricted
funds
£
-
169,984
169,984		 Total
£
13,590
421,778
435,368

16 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		 2023
Land and
buildings
£
-
10,500
10,500		 2023
Other
£
-
-
-		 2022
Land and
buildings
£
6,000
-
6,000		 2022
Other
£
-
3,383
3,383

17 Related party disclosures

Controlling party

The charity is controlled by the trustees who are all directors of the company; thus no single party controls the charity.

Page 21