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2025-03-31-accounts

Charity registration number: 1165574

Clear Emotional Trauma and Therapy Specialists

A charitable incorporated organisation (CIO) Trustees' Report and Unaudited, but Independently Examined Accounts for the year ended 31 March 2025

Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS

Clear Emotional Trauma and Therapy Specialists Contents

Reference and Administrative Details………………………………….…………1 Trustees' Report…….………………………………………………….………… 2 to 6 Independent Examiner's report……………………………………………………7 Statement of financial activities……………………………………………….… 8 Balance Sheet…………………………………………………………………… 9 Statement of Cash Flows…………………………………………………………10 Notes to the financial statements……………………………………...………… 11 to 20

Clear Emotional Trauma and Therapy Specialists Reference and Administrative Details

Charity name

Charity registration number

Clear Emotional Trauma and Therapy Specialists

1165574 Registered in England & Wales

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:

Stuart Bradley (Appointed 25 Mar 25) Sue Brown Mike Chapman Jean Curd Richard Green (Appointed 25 Mar 25) Nicola Houghton

Bankers

Independent Examiner

CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Andrew Harry (CIMA) Cornwall Community Accountancy Service The Elms 61 Green Lane Redruth TR15 1LS

Page 1

Clear Emotional Trauma and Therapy Specialists Trustees' Report

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report and the unaudited financial statements for the year ended 31 March 2025

Objectives and activities

The Charity’s objects 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:

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 2024 to March 2025 saw continuing high demand for therapy and counselling services alongside reduced opportunities for funding. Waiting lists for both child and adult services were managed closely throughout the year, with decisions to pause for new referrals when waiting times were unacceptably long and demand was at its peak. This helped to provide clarity for referrers and reduce overwhelm for both clients and staff.

Levels of service provision decreased in second half of the year due to annualised funding and uncertainty for the 2025-26 financial year. In total 881 enquiries were received, 480 new referrals were coordinated, and 773 clients received therapeutic support. This includes 243 new clients and 530 clients who started therapy in the previous year. 401 adults and 372 children and young people were supported. This is a decrease of 123 on the previous year.

Our training and professional development service supported xxx people from xxx organisations.

Page 2

Clear Emotional Trauma and Therapy Specialists Trustees' Report

There were a number of personnel changes over the year. Both Child and Adult Service Clinical Leads were newly appointed; and an additional role of Head of Counselling and Therapy created through an internal appointment. This role became vacant at the end of the operational year.

The Board approved the Strategic Plan and Budget for 2024-25 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:

The welfare of staff continued to be a priority. The Board gifted additional leave days to enable the whole team to have a one week break at Easter and a two-week break at Christmas and offers such as trauma-centred yoga continue to be offered on a weekly basis. Counselling support (outside of CLEAR) was offered to team members who themselves experienced trauma or triggers of past trauma over the course of the year. The balance and duty of care around previous trauma and the nature of the work we do continues to be challenging.

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.

Page 3

Clear Emotional Trauma and Therapy Specialists Trustees' Report

Financial review

Income for the year has decreased to £797,790 (2024 £960,294). The total expenditure for the year amounted to £886,601 (2024 £849,200) . Leaving an overall decrease in reserves of £88,811 (2024 increase of £111,094). Funding was received from NHS for Talking Therapy in March 2024. This was intended, and used, for delivery of services during 2024/25.

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 £150,000 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 previously unapproved expenditure over £2,000 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.

Page 4

Clear Emotional Trauma and Therapy Specialists Trustees' Report

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

Recruitment and induction of trustees

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.

Organisation

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 Children’s Clinical Lead Adult Clinical Lead Business Development Manager Operations Manager Quality and Evaluation Lead Head of Counselling and Therapy

Trustee 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 Charities Act 2011, the Companies Act 2006 and the applicable Statement of Recommended Practice. 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.

In so far as the trustees are aware:

• there is no relevant information of which the charitable company’s independent examiner is unaware; and

• the trustees have taken all steps that they ought to have taken as trustees to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information.

Page 5

Clear Emotional Trauma and Therapy Specialists Trustees' Report

Small company provisions

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

Approved by the Board on 7th January 2026 and signed on its behalf by:

......................................... Jean Curd Trustee

Page 6

Clear Emotional Trauma and Therapy Specialists Independent Examiner's Report

I report on the accounts of the company for the year ended 31 March 2025 which are set out on pages 8 to 20.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”). The trustees consider that an audit is not required for this year under section 144(2) of the 2011 Act and that an independent examination is needed.

The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified and certified as member of the Chartered Institute of Management Accountants.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements: o to keep accounting records in accordance with section 386 of the Companies Act 2006 and section 130 of the 2011 Act; and

o to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met;

2) or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

7th January 2026

....................................................... …………………………… Andrew Harry (Chartered Management Accountant) Date: Cornwall Community Accountancy Service The Elms, 61 Green Lane, Redruth, Cornwall TR15 1LS

Page 7

Clear Emotional Trauma and Therapy Specialists Statement of Financial Activities

for the year ended 31 March 2025
Restricted
Unrestricted income Total Prior year
funds funds funds funds
2025 2025 2025 2024
£ £ £ £
Income and endowments from:
Donations and
legacies		 4 5,182 - 5,182 32,803
Charitable activities 5 301,026 487,863 788,889 926,706
Investments 6 3,719 - 3,719 785
Total 309,927 487,863 797,790 960,294
Expenditure on:
Charitable activities 7 404,467 482,134 886,601 849,200
Total 404,467 482,134 886,601 849,200
Net income/(expenditure) before
investment gains/(losses)		 (94,540) 5,729 (88,811) 111,094
Net income/(expenditure) (94,540) 5,729 (88,811) 111,094
Net movement in funds (94,540) 5,729 (88,811) 111,094
Reconciliation of funds:
Total funds brought 509,498 36,964 546,462 435,368
Total funds carried
forward		 414,958 42,693 457,651 546,462

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

As at 31 March 2025

Note
Fixed Assets
Tangible Assets
11
Current Assets
Debtors
12
Cash at bank and in hand
Creditors: Amounts
falling due within
one year
13
Net current assets
Total assets less
current liabilities
Net assets
The funds of the charity:
Restricted funds
Unrestricted funds
Designated funds
General funds
Total unrestricted funds
Total charity funds		 £
£
£
£
14,521
8,873
14,521
8,873
19,484
255,268
454,113
322,617
473,597
577,885
(30,467)
(40,296)
443,130
537,589
457,651
546,462
457,651
546,462
42,693
36,964
38,344
208,318
376,614
301,180
414,958
509,498
457,651
546,462
2025
2024		 £
£
£
£
14,521
8,873
14,521
8,873
19,484
255,268
454,113
322,617
473,597
577,885
(30,467)
(40,296)
443,130
537,589
457,651
546,462
457,651
546,462
42,693
36,964
38,344
208,318
376,614
301,180
414,958
509,498
457,651
546,462
2025
2024
8,873
537,589
473,597
(30,467)
38,344
376,614
546,462
546,462
36,964
509,498
546,462

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 2025 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 7th January 2026 and signed on its behalf by:

Jean Curd Trustee

Page 9

Clear Emotional Trauma and Therapy Specialists Statement of Cash Flows

2025
£
Cashflows from operating activities
(88,811)
Adjustments for:
Depreciation of property, plant and equipment
2,873
Dividends, interest and rents from investments
(3,719)
(Increase)/Decrease in trade and other receivables
235,784
Increase/(Decrease) in trade and other payables
(9,829)
Net cash provided by /(used in) operating activities
136,298
Cashflows from investing activities
Purchase of property, plant and equipment
(8,521)
Sales of property, plant and equipment
-
Dividends, interest and rents from investments
3,719
Net cash provided by /(used in) investing activities
(4,802)
Net (decrease)/increase in cash and cash equivalents
131,496
Cash and cash equivalents at the beginning of the year
322,617
Cash and cash equivalents at the end of the year
454,113
Components of cash and cash equivalents:
Cash at bank and in hand
454,113
454,113
As at 31 March 2025
Net income per Statement of Financial Activities		 2024
£
111,094
4,163
(785)
(138,801)
5,335
(18,994)
(970)
1,524
785
1,339
(17,655)
340,272
322,617
322,617
322,617

Page 10

Clear Emotional Trauma and Therapy Specialists Notes to the Accounts

1 Accounting policies

1.1 Basis of accounting

The accounts have been prepared under the historical cost convention and 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 (FRS102) second edition - October 2019 (effective 1 January 2019); - the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102);

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

1.2 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.

1.3 Fund accounting policy

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Designated funds are amounts that are allocated for specific purposes by the charity itself.

Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Revaluation funds are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market value.

1.4 Income

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.

Items of income are recognised and included in the accounts when all of the following criteria are met:

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 entitlement to the income.

Tax reclaims on donations and gifts are included in the accounts at the same time as the gift/donation to which it relates

Page 11

Clear Emotional Trauma and Therapy Specialists Notes to the Accounts

Donated goods and services are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.

The value of services provided by volunteers is not included within the accounts.

1.5 Resources expended

Liabilities are recognised where there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and includes the attributable value added tax which cannot be recovered.

Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support 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 constitutional and statutory requirements of the Charity, including the preparation and examination of the statutory accounts, the costs of trustee meetings and other costs linked to the strategic management of the Charity including the cost of any legal advice to trustees on governance or constitutional matters.

1.6 Tangible fixed assets and depreciation

All assets costing more than £100 are capitalised.

Tangible fixed assets are stated at cost less depreciation.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, which is reviewed annually. The rates used are as follows:-

Computer Equipment - 33% Reducing Balance Fixtures and Fittings - 33% Reducing Balance

1.7 Taxation

The charity is exempt from corporation tax on its charitable activities.

1.8 Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair 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

1.9 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.

1.10 Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.11 Creditors and provisions

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.

1.12 Pension costs

The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.

1.13 Leases

Rentals under operating leases are charged to the statement of financial activities on a straight-line basis over the lease term.

2 Company Status

The charity is a charitable incorporated organisation and has 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 charity.

The members of the charity are the trustees named on page 1.

Page 13

Clear Emotional Trauma and Therapy Specialists Notes to the Accounts

3 Statement of Financial Activities - prior year

Income
Income and endowments from:
Donations and legacies
Charitable activities
Investments
Expenditure
Expenditure on:
Charitable activities
Reconciliation of funds:
Total
Total
Net income/(expenditure) before investment
Net income/(expenditure)
Other recognised gains/(losses):
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2024
£
26,103
394,935
785		 Restricted
income
funds
2024
£
6,700
531,771
-		 Total funds
2024
£
32,803
926,706
785
421,823 538,471 960,294
172,384 676,816 849,200
172,384 676,816 849,200
249,439 (138,345) 111,094
249,439
-		 (138,345)
-		 111,094
-
249,439
265,384		 (138,345)
169,984		 111,094
435,368
514,823 31,639 546,462

Page 14

Clear Emotional Trauma and Therapy Specialists Notes to the Accounts

4 Donations and Legacies

Legacies and bequests
Appeals and donations
5 Incoming resources from charitable activities
Grant Income:
BBC Children in Need
The Children's Society
Cornwall Council
Garfield Weston
Ministry of Justice
Office of Police and Crime
Commissioner (OPCC)
Plymouth City Council
Volunteer Cornwall
Who Dares Works
Leathersellers
The National Lottery Community
Fund
Small Grants under £10,000
Primary Purpose Trading:
Fundraising
Privately funded therapy
Schools Therapy Sessions
Shop & sales of donated goods
Training Income
Local government contracts
Other Contracts:
Invictus
NHS England
Young Devon
Other charitable Activities
Cornwall Voluntary Sector Forum
Devon and Cornwall Victim Support		 Unrestricted
funds
£
-
5,182		 Restricted
income
funds
£
-
-		 Total funds
2025
£
-
5,182		 Prior year
funds
2024
£
150
32,653
5,182 - 5,182 32,803
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
25,125
-
14,113
7,501
4,320
3,800
24,013
26,066
16,485
50,000
100,000
6,226
15,000
8,377		 Restricted
income
funds
£
-
34,879
32,899
100,000
18,724
142,532
115,507
-
24,322
-
-
19,000
-
-
-
-
-
-
-
-
-
-
-
-		 Total funds
2025
£
-
34,879
32,899
100,000
18,724
142,532
115,507
-
24,322
-
25,125
19,000
14,113
7,501
4,320
3,800
24,013
26,066
16,485
50,000
100,000
6,226
15,000
8,377		 Prior year
funds
2024
£
32,887
36,975
12,607
105,900
-
165,772
106,010
43,500
17,250
5,325
25,000
-
5,345
6,026
25,534
13,380
1,438
20,443
2,680
53,000
25,000
208,000
11,250
3,384
301,026 487,863 788,889 926,706

Page 15

Clear Emotional Trauma and Therapy Specialists Notes to the Accounts

6 Investment income

Interest on cash deposits
7
Direct costs
Sessional therapists
Therapist supervision
Client activity costs
Other direct costs
Support costs
Wages
Staff NIC (Employers)
Pensions
Staff training
Travel and subsistence
Rent and rates
Light, heat and power
Insurance
Repairs & Renewals
Telephone and fax
IT Expenses
Licences
Printing, postage and stationery
Subscriptions
Equipment Hire
Sundry expenses
Cleaning
Bad debts and write offs
Advertising & Marketing
Consultancy fees
Bank charges
Depreciation
Total Support Costs
Expenditure on charitable activities		 Unrestricted
funds
£
3,719		 Restricted
income
funds
£
-		 Total funds
2025
£
3,719		 Prior year
funds
2024
£
785
3,719 - 3,719 785
Unrestricted
£
137,145
4,889
4,089
-		 Restricted
£
99,951
14,691
7,364
75,000		 Total
2025
£
237,096
19,580
11,453
75,000		 Prior year
2024
£
187,829
16,449
7,611
106,451
146,123 197,006 343,129 318,340
179,486
12,032
3,719
400
8,876
9,536
3,511
3,473
566
2,857
3,847
2,674
994
3,633
4,053
1,364
981
4,830
3,730
270
83
2,873		 187,912
15,389
4,029
996
7,985
35,394
2,422
1,312
-
2,358
11,575
85
434
336
600
-
2,472
-
9,025
2,500
-
-		 367,398
27,421
7,748
1,396
16,861
44,930
5,933
4,785
566
5,215
15,422
2,759
1,428
3,969
4,653
1,364
3,453
4,830
12,755
2,770
83
2,873		 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
-
1,066
-
4,979
3,150
176
4,163
253,788 284,824 538,612 526,101

Page 16

Clear Emotional Trauma and Therapy Specialists Notes to the Accounts

Governance Costs
Accountancy fees
Independent examination of the
charity's accounts
Total Governance Costs
Total Charitable Expenditure		 3,056
1,500		 304
-		 3,360
1,500		 3,259
1,500
4,556 304 4,860 4,759
404,467 482,134 886,601 849,200

8 Net income/ expenditure

Net income/expenditure is stated after charging:

Net income/expenditure is stated after charging:
2025 2024
£ £
Independent Examiners' remuneration 1,500 1,500
Depreciation of tangible fixed assets 2,873 4,163

9 Staff costs

The average monthly number of employees during the year was as follows:

Staff in charitable activities
The aggregate payroll costs of these persons were as follows:
Wages and salaries
Social security
Pensions
Total employee benefits received by key management personnel		 2025
Number
15		 2024
Number
14
2025
£
367,398
27,421
7,748		 2024
£
368,614
29,595
8,403
402,567 406,612
175,393 243,943

No employee received emoluments in excess of £60,000 in either the current or the prior year.

10 Trustees' remuneration and expenses

Trustees received no remuneration, benefits in kind or expenses during the year (2024 - £nil) .

Page 17

Clear Emotional Trauma and Therapy Specialists Notes to the Accounts

11 Tangible fixed assets

Cost
As at 1 April 2024
Additions
As at 31 March 2025
Depreciation
As at 1 April 2024
Charge for the year
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 31 March 2024
12 Debtors
Trade Debtors
Prepayments
13
Trade creditors
Taxation and social security
Accruals and deferred income
Bank loans, overdrafts and credit cards
Creditors: Amounts falling due within one year		 Computer
Equipment
£
35,030
4,618		 Fixtures
and
Fittings
£
2,998
3,903		 Total
£
38,028
8,521
39,648
27,327
2,478		 6,901
1,828
395		 46,549
29,155
2,873
29,805 2,223 32,028
9,843 4,678 14,521
7,703 1,170 8,873
2025
£
17,355
2,129		 2024
£
230,130
12,316
19,484 255,268
2025
£
19,786
7,512
3,169
-		 2024
£
27,126
7,803
3,097
2,270
30,467 40,296

Page 18

Clear Emotional Trauma and Therapy Specialists Notes to the Accounts

14 Analysis of funds

Restricted Funds
BBC Children in Need
The Childrens Society
Cornwall Community Foundation
Devon & Cornwall Victim
Support
Cornwall Council CLUP monies
Ministry of Justice
Office of Police and Crime
Commissioner (OPCC)
Office of Police and Crime
Commissioner (OPCC) - Wait List
Adult SV
Plymouth City Council
Volunteer Cornwall
The National Lottery Community
Fund
Small restricted income grants
under £10,000
General Funds
Unrestricted funds
Designated funds
Capital designated fund
Invictus
NHS England contract
Young Devon
Total Unrestricted funds
Total funds
15 Net assets by fund		 As at 1
April 2024
£
6,572
-
-
-
-
-
-
-
4,766
15,438
-
10,188		 Incoming
Resources
£
-
34,879
18,724
100,000
32,899
142,532
100,000
15,507
-
23,000
19,000
1,322		 Resources
Expended
£
(6,572)
(34,879)
(4,276)
(100,000)
(32,899)
(142,532)
(100,000)
(15,507)
(4,766)
(22,999)
(13,062)
(4,642)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-		 As at 31
March
2025
£
-
-
14,448
-
-
-
-
-
-
15,439
5,938
6,868
36,964 487,863 (482,134) - 42,693
301,180
8,873
10,609
190,011
(1,175)		 194,927
-
100,000
-
15,000		 (110,972)
(2,873)
(103,490)
(179,337)
(7,795)		 (8,521)
8,521
-
-
-		 376,614
14,521
7,119
10,674
6,030
509,498 309,927 (404,467) - 414,958
546,462 797,790 (886,601) - 457,651
Tangible assets
Current assets
Creditors: Amounts falling due
within one year
Net Assets		 Unrestricted
funds
14,521
430,904
(30,467)		 Restricted
income funds
-
42,693
-		 Total funds
14,521
473,597
(30,467)		 Prior year
funds
8,873
577,885
(40,296)
414,958 42,693 457,651 546,462

Page 19

Clear Emotional Trauma and Therapy Specialists Notes to the Accounts

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		 2025
Land and
buildings
£
-
10,500.00		 2025
Other
£
-
2,003.00		 2024
Land and
buildings
£
-
-		 2024
Other
£
-
-
10,500.00 2,003.00 - -

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 20