## **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:
- 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 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**
- 4 **Income from donations and legacies**
|**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|
Page 18
## **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|
Page 19
## **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 -----**
Page 20
**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