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2020-12-31-accounts

REGISTERED CHARITY NUMBER: 1174815

Report of the Trustees and

Financial Statements for the Year Ended 31 December 2020

for

Group Analytic Society ,International

Purcells, Chartered Accountants 4 Quex Road London NW6 4PJ

Group Analytic Society ,International

Contents of the Financial Statements for the Year Ended 31 December 2020

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 15
Detailed Statement of Financial Activities 16 to 17

Group Analytic Society ,International

Reference and Administrative Details for the Year Ended 31 December 2020

TRUSTEES D Glyn - President A Golz (resigned 4.10.20) T Despotovic K Husemann (resigned 4.10.20) C Penna K Valbak (resigned 4.10.20) L Wotton P Zelaskowski (resigned 4.10.20) M J Milstein A Mulasso F Bascialla (appointed 4.10.20) R von Hodenberg (appointed 4.10.20) PRINCIPAL ADDRESS 1 Daleham Gardens London NW3 5BY REGISTERED CHARITY 1174815 NUMBER INDEPENDENT EXAMINER Purcells, Chartered Accountants 4 Quex Road London NW6 4PJ

Page 1

Group Analytic Society ,International

Report of the Trustees

for the Year Ended 31 December 2020

The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Group Analytic Society International introduced their first report and financial statements as a charitable incorporated organisation (CIO) for the charity's first accounting period, from registration with the Charity Commission on 25th September, 2017 to 31st December, 2018. The new CIO commenced operation on 1st April, 2018.

The trustees also took the decision to change the financial period, moving from the original Trust's year end of 31st March to follow the 1st January to 31st December calendar year for accounting purposes as this coincides with the subscription year. The funds of the original trust were merged with the new CIO with effect from 1st April, 2018. This meant that the first Trustee Report for the CIO covered the period of activities from 1st April, 2018 to 31st December, 2018. i.e. a 9 month period rather than a full 12 months.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The principal charitable objective of the Society is the relief of those suffering from psychiatric disorders and in need of treatment. In furtherance of this objective, the Society:

  1. Promotes study, research and education for work in the field of group analysis, internationally;

  2. Prints and/or publishes and distributes the journal of the Society, 'Group Analysis', and the Society's newsletter 'Contexts' to promote the exchange of ideas relating to group analysis;

  3. Holds workshops, with reduced rates for students, to develop group analytic theory and practice internationally.

Significant activities

The Society's activities for the year 2020 have been affected by the COVID-19 pandemic. As a consequence, the running of day and multi-day workshops have been affected. The Annual Foulkes Lecture and study day was postponed to May 2021, the Barcelona Symposium in September was cancelled and instead a shorter on-line version took place. Also, a weekly On-line Group Experience was held every Sunday for 3 months (April, May & June), with a final Large Group Experience Review at the end of July. Two webinars (Haim Weinberg & Morris Nitsun) and other members group meetings such as the Seasonal Members Gathering were held.

Activities included maintaining and encouraging the use of the King's Fund Library, jointly owned with the Institute of Group Analysis; managing the finances appropriately; and in particular encouraging at an international level the use, expansion of and research into group analysis as a psychological treatment and as a method for understanding the self and society as a unified process and for the enlightenment of psychotherapy and other healthcare professions.

Public benefit

In planning our activities for the year, the Management Committee ensures that its objectives comply with the Charity Commission's guidance on public benefit.

Grantmaking

The Society makes grants to support members on student or other lower incomes by subsidising their attendance at conferences, lectures and workshops.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The trustees consider that the activities of the charity during the period under review were very satisfactory.

Fundraising activities

The Group Analytic Society International Fund has been established to provide a specific fund for donations to support the work of new and emerging group analytic ideas, projects and bursaries. At 31st. December, 2020, the Fund balance stood at £23,979.

Page 2

Group Analytic Society ,International

Report of the Trustees

for the Year Ended 31 December 2020

ACHIEVEMENT AND PERFORMANCE

Investment performance

The trustees consider that the performance of the charity's investments was satisfactory in view of market conditions.

FINANCIAL REVIEW

Financial position

The statement of financial activities shows an overall surplus for the year of £31,043 compared with a surplus for the previous year of £18,225. The surplus in the year is considered to be satisfactory, given the effects of the COVID-19 Pandemic with the necessary cancellation of workshops such as the Foulkes Lecture and the Symposium in Barcelona and also given the decision to risk organising the Symposium online.

Principal funding sources

The principal funding source of the society is subscription income from the membership.

Investment policy and objectives

The charity has power to invest funds not immediately required for its general purposes in or upon such investments as thought fit.

The trustees' investment objectives continue to be to:

It continues to be the trustees' policy, for the foreseeable future, to maintain a diversified portfolio of cash deposits and equities. This policy will be kept under regular review.

Reserves policy

Reserves are set aside to provide financial stability to the charity and to support its long term aims. Currently, the charity's policy is to maintain reserves equivalent to approximately 12 months' expenditure.

FUTURE PLANS

The Society intends to continue to expand its charitable activities in furtherance of its objectives.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes a charitable incorporated organisation (CIO).

Charity constitution

Following the AGM in November 2016, the Society made the decision to merge Group Analytic Society International (Registered charity No. 281387 established in 1952) with a new Charitable Incorporated Organisation (CIO) of the same name within two years. The decision was driven primarily by the desire to take advantage of the separate legal personality and limited legal liability for trustees. The new CIO was registered with the Charity Commission on 25th September, 2017 and commenced operation on 1st April, 2018.

Recruitment and appointment of new trustees

The charity is managed by its Management Committee, most of whose members become Trustees. The recruitment and appointment of members of the Management Committee and trustees is regulated by the constitution. The Management Committee consists only of full members of the Society and they are elected by the membership for a period of office no longer than 3 years, with a possible further period of 3 years following that.

Page 3

Group Analytic Society ,International

Report of the Trustees

for the Year Ended 31 December 2020

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The Management Committee usually meets six times a year over a weekend. Half the meetings are usually conducted electronically and half are conducted face-to-face. However, due to the COVID-19 Pandemic, this has changed to monthly meetings which take place via Zoom. The meetings are either for 2 or 3.5 hours in duration. The Finance Committee also meets monthly for 1.5 hours via Zoom. During these meetings, all matters regarding the management and execution of the Society's charitable aims and objectives are discussed and decided upon.

Decision making

Decisions are reached by consensus or when necessary by majority vote among the (at maximum) 11 voting members attending.

Induction and training of new trustees

Newly appointed trustees are given guidance about their responsibilities as trustees, as well as the last set of financial statements of the Society. Guidance on financial responsibilities and entitlements is also provided. The Management Committee members attend an annual away-day during which the strategic direction of the Society and the performance of the Committee is discussed.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

02/06/2021

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ D Glyn - Trustee

Page 4

Independent Examiner's Report to the Trustees of Group Analytic Society ,International

Independent examiner's report to the trustees of Group Analytic Society ,International

I report to the charity trustees on my examination of the accounts of Group Analytic Society ,International (the Trust) for the year ended 31 December 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

R S Coleman, BA (Hons) Acc., FCCA Purcells, Chartered Accountants 4 Quex Road London NW6 4PJ

8th June, 2021 Date: .............................................

Page 5

Group Analytic Society ,International

Statement of Financial Activities

for the Year Ended 31 December 2020

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
73,631
Charitable activities
Education services
27,701
Investment income
2
3,996
Total
105,328
EXPENDITURE ON
Charitable activities
Education services
79,379
Net gains on investments
6,782
NET INCOME/(EXPENDITURE)
32,731
Transfers between funds
10
(1,582)
Net movement in funds
31,149
RECONCILIATION OF FUNDS
Total funds brought forward
151,722
TOTAL FUNDS CARRIED FORWARD
182,871
Restricted
funds
£
-
-
49
49
3,073
1,336
(1,688)
1,582
(106)
39,922
39,816
31.12.20
31.12.19
Total
Total
funds
funds
£
£
73,631
75,837
27,701
42,397
4,045
4,318
105,377
122,552
82,452
124,852
8,118
20,525
31,043
18,225
-
-
31,043
18,225
191,644
173,419
222,687
191,644
31.12.20
31.12.19
Total
Total
funds
funds
£
£
73,631
75,837
27,701
42,397
4,045
4,318
105,377
122,552
82,452
124,852
8,118
20,525
31,043
18,225
-
-
31,043
18,225
191,644
173,419
222,687
191,644
122,552
124,852
20,525
18,225
-
18,225
173,419
191,644

The notes form part of these financial statements

Page 6

Group Analytic Society ,International

Balance Sheet
31 December 2020
Notes
FIXED ASSETS
Tangible assets
6
Investments
7
CURRENT ASSETS
Prepayments and accrued income
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
31.12.20
£
1,411
136,333
137,744
6,594
128,480
135,074
(50,131)
84,943
222,687
222,687
182,871
39,816
222,687
31.12.19
£
952
126,634
127,586
8,909
119,105
128,014
(63,956)
64,058
191,644
191,644
151,722
39,922
191,644

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 2nd June, 2021

............................................. D Glyn - Trustee ............................................. R von Hodenberg - Trustee

The notes form part of these financial statements

Page 7

Group Analytic Society ,International

Notes to the Financial Statements

for the Year Ended 31 December 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

The King's Fund Library - 10% on reducing balance
Fixtures and fittings - 33% on reducing balance
Computer equipment - 33% on reducing balance

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME

INVESTMENT INCOME
31.12.20 31.12.19
£ £
Dividend income 3,887 4,007
Deposit account interest 158 311
4,045 4,318

continued...

Page 8

Group Analytic Society ,International

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.

Trustees' expenses

Travelling expenses of attending Management Committee meetings totalling £2,371 were reimbursed to the 10 trustees and co-opted members.

4. STAFF COSTS

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

5.

31.12.20 31.12.19
Education services 1 1
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 75,836 1 75,837
Charitable activities
Education services 42,397 - 42,397
Investment income 4,240 78 4,318
Total 122,473 79 122,552
EXPENDITURE ON
Charitable activities
Education services 124,852 - 124,852
Net gains on investments 17,468 3,057 20,525
NET INCOME 15,089 3,136 18,225
Transfers between funds (8,218) 8,218 -
Net movement in funds 6,871 11,354 18,225
RECONCILIATION OF FUNDS
Total funds brought forward 144,851 28,568 173,419
TOTAL FUNDS CARRIED FORWARD 151,722 39,922 191,644

continued...

Page 9

Group Analytic Society ,International

Notes to the Financial Statements - continued

for the Year Ended 31 December 2020

6. TANGIBLE FIXED ASSETS

COST
At 1 January 2020
Additions
At 31 December 2020
DEPRECIATION
At 1 January 2020
Charge for year
At 31 December 2020
NET BOOK VALUE
At 31 December 2020
At 31 December 2019
FIXED ASSET INVESTMENTS
MARKET VALUE
At 1 January 2020
Additions
Revaluations
At 31 December 2020
NET BOOK VALUE
At 31 December 2020
At 31 December 2019
The
King's
Fund
Library
£
5,137
-
5,137
4,565
57
4,622
515
572
Fixtures
and
Computer
fittings
equipment
Totals
£
£
£
12,530
5,569
23,236
-
958
958
12,530
6,527
24,194
12,233
5,486
22,284
98
344
499
12,331
5,830
22,783
199
697
1,411
297
83
952
Listed
investments
£
126,634
1,581
8,118
136,333
136,333
126,634

7. FIXED ASSET INVESTMENTS

There were no investment assets outside the UK.

Fixed asset investments are revalued and stated at market value at the balance sheet date.

continued...

Page 10

Group Analytic Society ,International

Notes to the Financial Statements - continued

for the Year Ended 31 December 2020

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.20 31.12.19
£ £
Taxation and social security 383 303
Other creditors 49,748 63,653
50,131 63,956

Other creditors includes deferred income of £30,981. Deferred income arises due to the timing of the membership subscription year (January to December) whereas some subscriptions are received in advance in relation to the next financial year.

9. ANALYSIS OF NET ASSETS BETWEEN FUNDS

10.

Unrestricted
funds
£
Fixed assets
1,411
Investments
112,354
Current assets
119,237
Current liabilities
(50,131)
182,871
MOVEMENT IN FUNDS
At 1.1.20
£
Unrestricted funds
General fund
110,706
Foulkes Lecture Fund
41,016
151,722
Restricted funds
The Elizaberh Foulkes Library Fund
9,097
Jane Abercrombie Fund
9,763
Group Analytic Society International Fund
21,062
39,922
TOTAL FUNDS
191,644
Restricted
funds
£
-
23,979
15,837
-
39,816
Net
movement
in funds
£
32,623
108
32,731
(3,049)
26
1,335
(1,688)
31,043
31.12.20
Total
funds
£
1,411
136,333
135,074
(50,131)
222,687
Transfers
between
funds
£
(1,582)
-
(1,582)
-
-
1,582
1,582
-
31.12.19
Total
funds
£
952
126,634
128,014
(63,956)
191,644
At
31.12.20
£
141,747
41,124
182,871
6,048
9,789
23,979
39,816
222,687

continued...

Page 11

Group Analytic Society ,International

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Foulkes Lecture Fund
Restricted funds
The Elizaberh Foulkes Library Fund
Jane Abercrombie Fund
Group Analytic Society International Fund
TOTAL FUNDS
Incoming
resources
£
105,220
108
105,328
24
26
(1)
49
105,377
Resources
expended
£
(79,379)
-
(79,379)
(3,073)
-
-
(3,073)
(82,452)
Gains and
Movement
losses
in funds
£
£
6,782
32,623
-
108
6,782
32,731
-
(3,049)
-
26
1,336
1,335
1,336
(1,688)
8,118
31,043

Comparatives for movement in funds

Unrestricted funds
General fund
Foulkes Lecture Fund
Restricted funds
The Elizaberh Foulkes Library Fund
Jane Abercrombie Fund
Group Analytic Society International Fund
TOTAL FUNDS
At 1.1.19
£
104,067
40,784
144,851
1,860
9,708
17,000
28,568
173,419
Net
movement
in funds
£
14,857
232
15,089
24
55
3,057
3,136
18,225
Transfers
between
funds
£
(8,218)
-
(8,218)
7,213
-
1,005
8,218
-
At
31.12.19
£
110,706
41,016
151,722
9,097
9,763
21,062
39,922
191,644

continued...

Page 12

Group Analytic Society ,International

Notes to the Financial Statements - continued

for the Year Ended 31 December 2020

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Foulkes Lecture Fund
Restricted funds
The Elizaberh Foulkes Library Fund
Jane Abercrombie Fund
Group Analytic Society International Fund
TOTAL FUNDS
Incoming
resources
£
122,241
232
122,473
24
55
-
79
122,552
Resources
expended
£
(124,852)
-
(124,852)
-
-
-
-
(124,852)
Gains and
Movemen
losses
in funds
£
£
17,468
14,857
-
232
17,468
15,089
-
24
-
55
3,057
3,057
3,057
3,136
20,525
18,225
Gains and
Movemen
losses
in funds
£
£
17,468
14,857
-
232
17,468
15,089
-
24
-
55
3,057
3,057
3,057
3,136
20,525
18,225
15,089
24
55
3,057
3,136
18,225

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Foulkes Lecture Fund
Restricted funds
The Elizaberh Foulkes Library Fund
Jane Abercrombie Fund
Group Analytic Society International Fund
TOTAL FUNDS
At 1.1.19
£
104,067
40,784
144,851
1,860
9,708
17,000
28,568
173,419
Net
movement
in funds
£
47,480
340
47,820
(3,025)
81
4,392
1,448
49,268
Transfers
between
funds
£
(9,800)
-
(9,800)
7,213
-
2,587
9,800
-
At
31.12.20
£
141,747
41,124
182,871
6,048
9,789
23,979
39,816
222,687

continued...

Page 13

Group Analytic Society ,International

Notes to the Financial Statements - continued

for the Year Ended 31 December 2020

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Foulkes Lecture Fund
Restricted funds
The Elizaberh Foulkes Library Fund
Jane Abercrombie Fund
Group Analytic Society International Fund
TOTAL FUNDS
Incoming
resources
£
227,461
340
227,801
48
81
(1)
128
227,929
Resources
expended
£
(204,231)
-
(204,231)
(3,073)
-
-
(3,073)
(207,304)
Gains and
Movement
losses
in funds
£
£
24,250
47,480
-
340
24,250
47,820
-
(3,025)
-
81
4,393
4,392
4,393
1,448
28,643
49,268

Purpose and policies of Unrestricted Funds

General Fund

Resources for charitable purposes at the discretion of the trustees

Foulkes Lecture Fund

Designated fund to support the running of the Foulkes Lecture weekends

Purpose and policies of Restricted Funds

The Elizabeth Foulkes Library Fund

Provides for book purchases and services in connection with the jointly owned King's Fund Library

Jane Abercrombie Memorial Fund

Set up to award prizes to persons who have made outstanding contributions in the field of Group Analysis

Group Analytic Society International Fund

Supports the work/realisation of new and emerging group analytic ideas, and projects and bursaries for GASi events

All the funds hold sufficient and suitable resources in an appropriate form to enable each fund to be applied in accordance with its restrictions.

Transfers between funds

During the period there were net transfers from general to restricted funds amounting to £1,582.

continued...

Page 14

Group Analytic Society ,International

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2020.

Page 15

Group Analytic Society ,International

Detailed Statement of Financial Activities
for the Year Ended 31 December 2020
31.12.20 31.12.19
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 1,183 769
Subscriptions 72,448 75,068
73,631 75,837
Investment income
Dividend income 3,887 4,007
Deposit account interest 158 311
4,045 4,318
Charitable activities
Workshops /scientific meetings 11,898 6,039
Foulkes lecture weekend - 22,340
Royalties 15,803 14,018
27,701 42,397
Total incoming resources 105,377 122,552
EXPENDITURE
Charitable activities
Wages & secretarial 29,042 27,213
Foulkes Lecture weekend - 17,209
The Elizabeth Foulkes Library 3,073 2,787
Workshop & scientific meetings 1,170 4,653
Symposium conference expenses 91 -
Publishing charges 15,920 28,109
Editorial assistance 11,088 11,088
Rent 6,278 4,929
Printing, postage & stationery 72 367
Telephone 937 822
Insurance 459 409
Website & IT costs 2,806 7,036
Bank charges 1,582 2,739
Sundries 180 212
Depreciation of tangible fixed assets 499 252
73,197 107,825
Support costs
Governance costs
Management committee expenses 2,371 6,532
Carried forward 2,371 6,532

This page does not form part of the statutory financial statements

Page 16

Group Analytic Society ,International

Detailed Statement of Financial Activities
for the Year Ended 31 December 2020
31.12.20 31.12.19
£ £
Governance costs
Brought forward 2,371 6,532
Accountancy & bookkeeping 6,884 9,576
Legal & professional fees - 919
9,255 17,027
Total resources expended 82,452 124,852
Net income/(expenditure) before gains and
losses 22,925 (2,300)
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments 8,118 20,525
Net income 31,043 18,225

This page does not form part of the statutory financial statements

Page 17