Charity registi3tion number.. 1165574 Clear Emotional Trauma and Therapy Specialists A charitable incoi'porated organisation (CIO) Trustees, Report and Unaudited Accounts forthe year ended 31 March 2024 Cornwall Communily Accountancy Service The Elms, 61 Green Lane Redruth Coi'nwall TR15 ILS Clear EmotiQP7al Traun?a and Therapy Specialists Contents Refeyenee and Administrative Details... Trustees, Report........... 2 to6 IndependentExaminer'sreport.......................................................... Statementoffiiiancialactivities......................................................... BalanceSheet...............................-......-....................................... StatementofCashFIows.............-........................... 10 Notes to the financial statements... 11 to20 Clear Emotional Trauma and Therapy Specialists Reference and Adminisitrative Details Charity name ChArity registration number Clear Emotional Trauma and Therapy Specialists 1165574 Registered in England & Wales Registered o￿lCe 7 Cathedral Lane Truro TRI 2QS Directors and Trustees The Director5 of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year.. Sue Brown Mike Chapman Jean Curd Nicola Houghton Mary Murfin (Appointed September 20231 Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Independent Examiner Debbie Risborough (FCCA) Cornwall Community Accountsncy Service The Elms 61 Green Lane Redruth TR15 ILS Pa8¢ 1 Clear Emotional Trauma and Therapy Specialists Trustees, Report The trustees who are also directOl'5 of the charity for the purp)ses of the Companies Act 2006, present theii. report and the ur)audited financial statements foi. the year ended 31 N4arch 2024 Objectives and activities The Charity's objects are: The advancement of health for children, young people and adiilts hai'med by abuse and emotional trauma throiigh provision of therapy, counselling, practical and emotional support. The advancement of education for public benefit through the pi'ovision of Ii?ining and infomation to help prevent abus¢, to i'educe its o¢curiEnce and to support emotional resilience in schools, ommunities and the woi-kfoi'ce. In furtherance of those objectives our charit8ble activities are to: PiY)vide an age-appropi'iate therapeutic gupporl service for adults, children and their ti'usted C￿Er8. Suppoi't the needs of chilclren and young people whei'e they have experienced emotional, physiLal, sexual and psychulugical abuse and other emolional ti'auma SULh tl'dumatic bereuvcm¥nt Support the needs of adults harmed by sexual violence and abuse. Provide psycho-education, including therapeutic parentiiig 5UPPOrt for pai'entslcai'ers of children participating in therapy and for friendslfamily members as appropriate Provide opportunities for creative groups to build emotional rcsilicncc. Support the wellbeing and professional development of our workforce. Increase skills, knowledge and raise awareness through training lor families, cairgivei's. schools, professionals, business and ihe wider community. The trustees kept in mind the Charity Commission guidance on public beneftt when reviewing the Charity's aims and objectives and ovet3eeing the day-to-day operations undertaken by the charity. Achievements and performance The yeai. from April 2023 to Mai'ch 2024 saw continuing high demand foi. the17py and counselling s¢i'viccs, in particular for childrcn and young pcoplc, whcr¢ wc saw long¢r waiting times than have been previously experienced. Waiting lists for both child and adult seivices were managed closely throughout the year, with decisions to pause for new iEferrals when demand was at its peak, to pi'ovide clarity and reduce overwhelm for both clients and stsff. Page 2 Clear Emotional Trauma and Therapy Specialists Trustees, Report Levels of sei'vicc pi'ovision inrroased considerably in the year with th¢ start of th¢ Invictus CLEAR Counselling Service and Talking Th¢rapies Pilot. In total 896 ref¢rrals w¢it reoeived. This includ¢s 457 adult and 307 childi'cn and young people referrals into trauma recovery sei'vices and 132 referrals into thc Invictus CLEAK Counselling Service. This is an increase of 223 on the previous year. In January 2024. CLEAR introduced a new adolescent mental health counselling service, funded wholly by the Coi'nish Charity, the Invictus Trust. This was in recognition of a gap in 1-2-1 counselling services and was desigtted to provide ease of access and speed of response to 11-21 year olds struggling with anxiety, depi'ession and self-harm. The new Invictus CLEAR Counselling Setvice was launched on 7th January 2024 with a single post on social m¢dia by the Invictus Trust. Within 8 days over 100 refei'rals had been received and within 15 days thc total allocation for the first 12 months had been surpassed. Close monitoriiig and ongoing coininunication with the Invictus Trust has enabled the service to continue into the 2024-25 opei'ational year. The ongoing evaluation of the service identified high levels of trauma and safeguarding needs for the young people refei'red and a lack ofsystem-wide support for them and their families. System-wide challenges were also identified through the ongoing delivery of th¢ Sexual Violence Trauma Stabilisation Pathfinder where it b¢¢ame evident that CLEAR was already pushing the boundaries of readiness for therapy and counselling and experftence of accepting clients who were b¢yond that ￿rnIt identified that tEiey needed the care and attention of NHS clinical services, at the very least alongside any trauma stabilisation support from CLEAR, The Board approved the Strategic Plan and Budget for 2023-24 at the start of the operational year and c¢ived ongoing reports on the progress of the action plan alongside detailed management accounts at each subsequent meeting. Highlights for the year include: A new partnership with the Leath¢rsellers Foundation. offering 4 years of uniestricted funding and opportunities foi. developinent, including Ii'aining and development in environmental sustainability. networking events and access to specific additional funding oppoitunities A new partnership with the Invi¢tus Trust, with an agi'eement of 2 years funding to m8kc the case for a counselling service for 11-21 year olds in Coiilwall that did not divide aci'oss child and adult services and was not dependanl on thresholds of crisis support A shoit term opportunity to pilot a iiew way of deltvering Access to Psychological Therapies, with a contract from the Inte￿￿ted Care Board to provide access to support and initial assessment foi. 100 people in the 2023-24 opei'ational year, recognising that ongoing counselling support would continu¢ beyond this pcriod. The opening of a new pi'emises at 8 Cathedral Lane, introducing an accessible counselling area and trainin￿WorkShop space and the opportunity lo develop a charity shop selling preloved items at)d donated handcrafts. The objective of the shop were to inci'ease overall income and diversify income soui'ccs. to provide opportunities for ongoing connection for clients through volunteer?ng and to raise the pi'ofile of CLEAR to altract mol'e supportei's and donors. Page 3 Clear Emotional Trauma and Thcrapy Specialists Trustees, Report The welfare of staff ¢ontinued to be a prioi'ity. Additional capacity was put into refeii'als administration and coordination, the Board gift¢d additional leave days to enable the whole team to have a one week break at Easter and a two-w¢ek break at Chi'istmas and offers such as trauma-centred yoga continued on a weekly basis. Counsclling support (outsidc ofcLEAR) was offered to team membei's who theinselves expcrienced trauma oi. ti'iggcrs of pasl trauina in the course of the year. The balance and duty of catE around previous trauma and the natui'e of the work we do continues lo be challenging. The Board I'ecognises the commitment and dedication of each member of the CLEAR team for deliveriiig high qLiality, safe clinical practice. for suppN)rting the development of strategic and delivery partnerships that help to further our own charitable objeLtives and to bring additional support for people in most need across Cornwall. for building a skilled, eng&ged and resilient workfoi'ce and for making a diffeiEnce in the lives of children and adults affected by llbllse and ¢motional trauma. Fillancial review lrtcoine for the year has increased to £960,294 (2023 £904,230). The total expenditure for the year mounted lo £849.200 (2023 £838,371) . Leaving an ovei'all increase Én reserves of £111,094 (2023 £65.859). The Chai'ity is reliant on the income from the agency organisations which fund the therapy sessions and fmm funding bodies to support its ¢haritable activities. The Board have set a limit of £120,000 to be the desired unrestricted i'eserves in order to maintain the oharities seivices andlor enable an orderly wind down during any difficult economic period. The TNstees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the chai'ily> and al'e satisfied that systems and prooedures in place to miligale our exposure to the majoy i'isks. Strict financial limitations are in place to help prevent fraud and aid the healthy expansion of the charity. All transactions will be repoited regularly to the trustee body at theii. meetings. Prior approval of any previously unapproved expendittEre ovei. £1,000 must be obtained from the Board of Trustees. Structure? governance and management The Charity has existed since I st Deceinber 2008. Initially as an unincorpoi?ted charity and then registered as a Charitable Incorpoi'ated Organisation (CIO) with the Charity Commission on 15th Febii]ary 2016 under i'egistration number 1165574. On I st March 2018 the Charity merged with Cornwall Rape and Sexual Abuse Centre (CRASAC) which was registered with the charity commission under i'egistration number 298585. The Trustees approved a change of name for the Charity in September 18 from Children Linked to and Experi¢ncing Abusive Relationship5 to CLEAR Emotional Trauma and Therapy Specialists. Page 4 Clear Emotional Trauma and Therapy Specialists Trustees, Report Governing document The Charity is governed by a CIO foundation model memorandum and article5 of incorporation. The latest approved version of the governing document was amended oti 28th March 2019 Recruitment and induction of trustees In accordance with the govcrning document, every trustee is appointed by a resoliition passed at a properly convened meeting of Ihe charity trustees. In selecting individuals for appointment as truslees, the Boai'd has i'egard to the skills, knowledge and experience needed for ihe effective adininistration of the CIO. Throughout the year the Board of Trustees met bi-monthly and rigorously monitors key strategic objectives which are, in tui'n, ti'anslaled into operational plans. Organisation The Board has established an effective organisational structure, ensuring that there is management focus on key functions necessary for the organisation lo achieve its slated objectives. The Board of Tiustee5 have devolved responsibility for day to day management of the charity to the key management personnel. The key man8gemeiit personnel implement the policieg laid do￿) by the Trustees and report back to them on perfurmaiice. The k**Fixed Assets**
Tangible Assets
11
**Current Assets**
Debtors
12
Cash at bank and in hand
**Creditors: Amounts**
**flling due within**
13
**one year**
**Net current assets**
**Total assets less**
**current liabilities**
**Net assets**
**The funds of the charity:**
**Restricted funds**
**Unrestricted fnds**
Designated fnds
General fnds
**Total unrestricted fnds**
**Total charity funds**
**2024**
**£**
255,268
322,617
577,885
(40,296)
208,318
301,180
**£**
8,873
8,873
537,589
546,462
546,462
36,964
509,498
546,462|**2023**
**£**
116,467
340,272
456,739
(34,961)
13,590
251,794|**2023**
**£**
116,467
340,272
456,739
(34,961)
13,590
251,794|**2023**
**£**
116,467
340,272
456,739
(34,961)
13,590
251,794|**£**
13,590| |---|---|---|---|---| |||
||13,590
421,778
435,368
435,368
169,984
265,384
435,368| |||||| 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 2024 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 4 76 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 24th September 2024 and signed on its behalf by: ## _,_h !'!::.1t� .......... ._ Sue Brown Trustee Page 9 Clear Emotional Trauma and Therapy Specialists Statement of Cash Flows As at 31 March 2024 2024 2023 Cashflows from operatlng artlvftles Net Income per Statement of Financial Activities 111,094 65,859 Adjustments for: Depreciation of property, plant and equipment 4,163 Dividends, interest and rents from investments (785) Ilncreasel/Decrease in trade and other receivables (138,801) Increase/lDecrease} in trade and other payables 5.335 5.340 {643) {31.038) {27,215) Net cash provlded by /{used In) operatlng actlvltle5 (18,994) 12,303 Cashllows frorn investlng actlvltles Purchase of property, plant and equipment Sales of property, plant and equipment Dividend5, interest and rents from Investments (970) .524 785 (2,754) 643 Net cash provlded by /(used Inl Investlng actlvltles ,339 (2,111) Net (de¢rease)lincrease In cash and cash equlvalents (17,655) 10,192 Cash and cash equivalents at the beglnnSng of the year 340,272 330.080 Cash and cash eq￿l￿alents atthe end of the year 322 6J7 340 272 Components of tash and cash equlvalentS: Cash at bank and In hand 322,617 340.272 322 617 340 272 Page 10 Clear E]notional Trauma and Therapy Specialists Notes to the Accounts l Accounting policies 1.1 BasÉs of accounting The accounts have been prepared under the historical cost convcntion and in a¢cordatice with: Accounting and Reporting by Charities Statement of Recommended Practice, applicable to charities preparing theii. accounts in accordance with the Financial Reporting Standard, applicable in the UK and Republic of Rreland (FRS102) second edition October 2019 (effective l January 2019). the Financial Reporting Standard applicable in the United Kingdoin and Republic of Ireland (FRS - the Companies Act 2006 and th¢ Charities Act 2011. The financial slatemenls are prepared in Sterling which is the functional currency of the charity. Monetary amounts in these financial statement5 are i'ounded to the nearest £. The charity constitutes a public benefit entity as defined by FRS102 1.2 Change in basis of accounting or to previous accounts Thei'e has b¢en 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. 1.3 Fund accounting policy Unrestricted income funds are general funds that aiE available for use al the trustees, disci'etion in rtherance of the objectives of the charity. Designated funds aiE amounts that are allocated for specific purposes by the ¢harity itself. Restricted funds are those donated for use in a particular area or ft>r specific purposes, the use of which is IEslricted io that area or purpose. Revaluation funds ait uniEsti'icted funds which include a revaluation reserve representing th¢ restatement of investment assets at their mark¢t valu¢. 1.4 Income There has been no offsclting of assets and liabilities, or in¢ome and exp¢nses, unless required oi. pennitted by the FRS102 SORP or FRSIO2. Items of incom¢ al'e recognised and included in the accounts whet) all of the followlng criteria are Inet: the charity has entitlement to the ftsnds; any perfoi'tnance conditions attached to the item{s) of income have been met or al'e fully within the control of the charity; thcre is sufficient certainty that receipt of the inGome is considered probable. and the amount can be measuiEd rcliably. Donations and legacies are voluntary income received by way of donations and gifts. It is included within the accounts when receivable and only when the charity has unconditional ¢ntitlem¢nt to the income. Tax reclaims on donations and gifts al'e inolud¢d in the accounts at the same time as the giftldonation to which it relates Pa8t 11 Clear Ernotional Trauma and Therapy Specialists Notes to the Accounts Donated goods and services are only included in income (with an equivalent ainount in expenditure) where the benefit to the Charity is reasonably quantifiable. measurable and material. The value ofservices provided by volunteei's is not in¢luded wiihin the accounts. 1.5 Resources expended Liabilities al'e re￿gnised whei'e there is a legal or constructive obligation cominitting the charity to the expenditure. All expenditure is accounted for on an accrua15 basis and includes th¢ atti'ibutable value added lax which cannot be recovered. Gi'ants payable are charged in the year when the offer is conveyed to thc I'ecipient except in those cases Whe￿ the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfill¢d. Grants offered subject to conditions which have not been met at the y¢ar-end are noted as a commitinent, but not accrued as expenditu￿. Charitable expenditure comprises those costs incurred by tl?e charity in the delivei'y of its activities and services for its beneficiaries. It includes both cosls that can be allocated dii'cctly to such activities and those costs of an indirect natuie necessary to 5UPPOrt them. Support costs are the those costs required to support the Charity in carrying out its activities and meeting its objects. Governance costs include costs associated with meeting the constittEtional and statutory requirements of the Charity, including the preparation and examination of the statutory accounts, th¢ costs of trustee meetings and othei. costs linked to the strategic Inanagement of the Charity including the ¢ost of any legal advice to trustees on govei'nance or constitutional mattel's. 1.6 Tangible fixed a%.sets and dcpreciation All assets costing more than £1 00 al'e capilalised. Tangible fixed assets are stated at cost less depreciation. Depreciation 15 pl￿Vided on tangible fixed assets at rates calcLJlated to write off the cost less ¢stimated residLial value of each asset over its expected useful life, which is reviewed annually. The rates used are as follows'.- Computer Equipment _ 330/¢ Reducing Balance Fixtures and Fittings 330/0 Reducing Balance 1.7 Taxatio The charity is exempt from corporation tax on its charitsble activities. 1.8 Stoeks Stock is included at the lower of cost or net iralisable value. Donated items of stock al'e recognised at fail. value which is the amount the charity would have been willing to pay for the items on the open market. Page 12 Clear Emotional Trauma and Therapy Specialists Notes to the Accounts Debtors Ti'ade and other debtors are recognised at the settlement amount due after any trade discount offered. Prtpayments are valu¢d at the amount prepaid net of any ti'ade discounts due. 1.10 Cash at bank #Hd in hand Cash at bank and cash in hand includes cash and short terjn highly liquid investinents with a shoit maturity of three months or less fi'om the date of acquisition or opening of the deposit or similai. account. 1.11 Creditors aDd provision5 Creditors and provisions are recognised where the charity has a present oblÈgation resulling from a past event that will Probably result in the transfer of filnds to a third party and the &inount due to settle the obligation ran bc rlleaslired oi. estimated reliably. Creditors and provisions are normally i'ecogniscd at tlieir settlement amount aft¢r allowing for any trade dL5counts due. 1.12 Pensioll costs The charity operates a defined contribution pension scheme. Contribiitions are chargcd in the statement of financial activities as they become payable in accordance with the rules of the scheme. 1.13 Leases Rentals undei. opei'ating lease5 are charged to the statement of financial activities on a straight-line basis over the lease terni. Company Status The chai'ity is a charitable incorpoi'ated organisation and ha5 no share capital. The charity is incorporated in England. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £nil per member of the chai'ity. The members of the charity are the trustees named on pag¢ l. Pa8e 13 Clear Emotional Trauma and Therapy Specialists Notes to the Accounts 3 Statement of Finantial ActÉvitie5- prior year Restricted income funds 2023 u￿reStrIcted funds 2023 Total fund5 2023 Income In¢ome and endowmenl$ froin: Donations and legacies Cliaritable activities Investment Toial Expenditure Expenditure OR: Charitable activities Totrtl 8,569 97,453 643 106,665 8,569 895,018 643 904,230 797,565 797,565 71.739 71,739 766,632 766,632 838,371 838,371 Net incomel(expenditur¢) before Investment Net incomel(expenditllre) Extraordinary items Transfers bttiY¢en funds Other recognised gainsl(ID$ses): Iyel iitovénienl iiifiiiiéls 34,926 34,926 30,933 30,933 65,859 65,859 34,926 30,933 65,859 Reconclllollon offHiids.' Tgtal funds brought forward Tolalfunds eftrrleilforbvfjrd 227,841 262 767 141.668 172,601 369,509 435 368 Pg8e 14 Clear Emotional Trauma and Therapy Specialists Iyotes to Ihe Accounts 4 DoAatlons and Legacies Unrestrieted funds Restricted income funds Total funds Prlor ye2r nds 2024 2023 Legacies and bequests Appeals and donation5 150 25,953 150 32,653 6,700 8,569 6,700 S Ineomlng resour¢¢s from charitable activlties Uiir¢stricted fuTrd5 Restrieled income fund5 Tot41 funds Prior year funds 2024 2023 Grlliit Iiicoi?ie.' BBC Children in Need The Children's Society Cornwall Council Cornwall Developinent Company Devon and Cornwall Victifft Support GarfLeld Weston Ministry of Justice Office of Police and Crime Cominissioner (OPCC) Plymouth City Council Volunteei. Cornwall Who Dares Woi'ks Leathersellers Lloyds Bank Foundation Small Grants under £10,000 32,887 36,975 12,607 32,887 33,387 60,298 110,484 90.760 12,607 105,900 105,900 25,(M)O 210,940 165,772 165,772 106,010 106,010 190,000 43,500 17,250 5,325 43,500 17,250 5,325 25,000 16,940 40,388 25.000 2.250 19,368 5.345 5,345 Prliiittry hirpose Trnrflng.. Fundraising Privately funded therapy Schools Therapy Sessions Shop & sales of donated goods Training Income Local govei'niN¢nl contracts Other Conti'acls.. Cornwall Voluntary Sector FONM Invic￿S NHS England Young Devon Other charitable Activities 6,026 25,534 13,380 1,438 20,443 2,680 6,026 25,534 13.380 1,438 20,443 2.680 33,014 18,112 20,679 23,398 53,000 25,000 208,000 11,250 3,184 53,000 25,000 208,000 11,250 3,384 200 394,935 531.771 926,706 895018 P8g6 15 Clear Emotional Trauma and Therapy Specialists Notes to the Accounts 6 Investment aNcome Uni'¢5tricted funds Restricted income funds Prior yekr runds Total fuRd5 2024 202J Interesi on cash detx)sils 785 785 643 785 785 643 7 Expenditure on eharltable activities Unrestricted Restricted Tot21 Prior year 2023 2024 Direct costs Sessional therapists Therapist supervision Client activity costs Other dir¢¢t costs 26.956 933 3,184 149) 160,873 15,516 4,427 106,500 187.829 16,449 7,611 106,451 188,994 16,656 10,656 111,368 31,024 287.316 318,340 327,674 Support ¢osts Wage5 Staff NIC (Employers) Pensions Staff trainit)g Travel and subsisten¢e Rent and rates Light, heat and power Insurance Repairs & Renewals Telephone and fax IT Expenses Licences Printing, postage and siationery Subsci'rptions Equip17Trent Hire Sundry expense5 Cleaning Adveitising & Marketing Consultancy fees Bank charges liiterest payable Depreciation 80,293 5,867 1,589 505 2,432 19,749 1,465 2,833 719 732 4,120 3,007 3,055 2,607 288,321 23,728 6,814 2,199 14,978 20.274 4,232 368,614 29,595 8,403 2,704 17,410 40,023 5,697 2,833 773 3,735 16,712 3,598 7,479 3,792 1,199 321,939 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,fA3 5,340 54 3,003 12.592 591 4,424 1.185 1,199 340 4,503 150 176 726 476 3,000 1.066 4,979 3,150 176 4,163 4,163 Total Support Costs 138,305 387,796 526,101 505,601 Page 16 Clear Emotional Trauma and Therapy Specialists Notes to the Accounts Governance Costs Accountancy fees Ind¢pendenl examination of the charity's accounls 1,555 1,704 3,259 4,121 1,500 1,500 975 Total Govemance Costs Total Cbaritable Expenditure 3,055 172 384 1,704 676 816 4,759 849,200 5,096 838 371 8 Net incomel expei)diture Net in¢omelexpenditure is staled after charging.. 2024 2023 IE]dependent Exaininers. IEinuneration Depreciation of tangible fixed assets 1,500 4,163 975 5,340 9 Staff costs The average monthly number of employees duriiig the year was as follows.. 2024 Nuinber 2023 Number stsff in charitable activities 14 12 The aggregate payroll costs of these p¢rson5 were a5 follows.. 2024 2023 Wages aDd salaries Social security Pensions 368,614 29,595 321,939 23,710 6,725 352 374 406612 Total eI￿p10yee I￿nefItS received by key management personnel 243,943 194,624 No einployee received ei))oluments in excess of £60,000 in either the curiEnt or the prior year. 10 Trustees, remuneration and eKpen5e5 Trustees received no reinuneration, benefits in kind OT exp¢nse5 during the year (2023 - £*il). Page 17 Clear Emotional Trauma and Therapy Specialists Notes to the Accounts I l Tangible fixed asgets Computer EqulpmeD Fixture5 and Fittings Total Cost As at l April 2023 Additions Disp05als A5 at 31 March 2024 36,021 533 1,524) 35,030 2,561 437 38,582 970 (1,524) 38,028 2,998 Depreciatio As at l April 2023 Charge for the year As at 31 March 2024 23,651 3,676 27,327 1,341 487 1,828 24,992 4.163 29,155 Net Book Value As 8t 31 March 2024 As at 31 m4i.rh 2023 7,703 1,170 220 8,873 13.590 12 Debtors 2024 2023 Trade Debtors Prepayinents Other debtors 230,130 12.316 79,438 5,884 31,145 255,268 116,467 13 Credltors: Amounts falling due withRn one year 2024 2013 Trade creditors Taxation and social security A¢cruals and deferred income Bank loan& overdratis and ciEdit Cards 27.126 7,803 3,097 2,270 24,026 7,690 975 2,270 Pa8e 18 Clear Emotional Trauma and Therapy Specialists Notes to the Accounts 14 Analysts of Asati Ineoming Resovrces April 2023 Resources Expendwj Asat31 Mareh 2024 Transfers Restricted Funds BBC Childreii in Need The ChildTen5 Society Cornwall Council COMF monies Devon & Coi'nwall Victim Support Garfield Weston Inside Out Project Ministry of Justice Office of Police and Cl'ime Coininissionei. (OPCC) Peoples Lwal Trust Plyinouth Ctty Council Volui)teer Comwall Who Dares Woi'ks Small restricted income gionts undei. £10,000 2,161 32,887 36,975 128,476) 136,975) (100,317) 6,572 100,317 105,900 (105,900) 25,000 7,440 {25,000) 12,607 {20,047J 165,772 (165,772) 106,010 {106,010) 43,500 17,250 5.325 (38,734) (8,912) (18.347) 4,766 15,438 7,100 7,697 5,325 20,269 12,245 (22,326) 10,188 169,984 538,471 676,816) 5,325 36,964 General Fund5 Ullrestricted funds 251,794 124,573 {70,416} {4,771) 301,180 Designated fund5 Capital designated fund Invictus NHS England conttxct Suicide prevention contract to 2028 Young Devon 13,590 {4,163} (14,3911 (17,9891 (554} 8,873 10,609 190,011 25,000 208,000 53,000 (53,000) 11,250 (12,425) (1,175) Total Unrestricted funds 265,384 421,823 {172,384) (5,325) 509,498 Total funds 849 200 546 462 15 Net assets by fund Unreslrl¢ted Resti'iclod In¢ome rund5 Tot*1 f￿lld$ Prioryear Tangible assets CuriEnt assets Creditors.. Ainounts falling due within one year Net Assets 8,873 540,921 8,873 577,885 13.590 456.739 36,964 (40,296) (40,296) (34,961) 509,498 36,964 546,462 435,368 Pgg¢ 19 Clear Emotional Traurna and Therapy Specialists Notes to the Accounts 16 Commitments Opeiiilliig leftse eoniinilijieiil Annual coininitsnents under non-cancellable operating leases are as follows: 2024 2024 2023 Land and buildings 2023 Land and buil¢JiJ]gs Other Other Operating leases with expiiy date- n th¢ s¢¢ond to fifth y¢ars in¢lusive 10,500 10,500 17 Related party disclosures C9171I'0llin¥party The charity is controlled by the trustees who are all directors of the cO￿PanY,. thus no 5ingl¢ party Controls the charity. Page 20