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:
- 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 counselling, psycho-education and therapeutic parenting support for parents/carers of children participating in therapy and for friends/family members as appropriate
- 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.
- Raise funds to support the above through an independent charity shop and community space.
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:
- Further development of Fred, the bear created by CLEAR Ideas, our children and young people’s coproduction group, including preparation for the launch of Freds Fund in July 2025
- The embedding of the Invictus CLEAR Counselling Service as a therapeutic office within CLEAR, receiving excellent feedback from young people and parents
- Delivery of a Talking Therapies Pilot, offering 20 sessions of person-centred counselling as an alternative to NHS provision.
- Two successful exhibitions of the voice of survivors delivered at 8 Cathedral Lane, one to celebrate our CYP Coproduction Group, CLEAR Ideas; and a second as part of the 16 Days of Activism against gender-based violence.
- Securing a one year extension from the MoJ for the Rape and Sexual Abuse Support Fund Partnership
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:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act;
- and state whether particular matters have come to my attention.
## **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 Companies Act 2006 and
- the Charities Act 2011.
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:
- the charity has entitlement to the funds;
- any performance conditions attached to the item(s) of income have been met or are fully within
- the control of the charity;
- there is sufficient certainty that receipt of the income is considered probable; and
- the amount can be measured reliably.
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