2025-03-31-accounts - Eft International

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Trustees’ Annual Report for the period

From 1/04/2024 Period start date To 31/03/2025 Period end date

Charity name: EFT International (EFTi)

Charity registration number: 1176538

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	To promote for the public benefit the advancement of education and knowledge in the field of Emotional Freedom Techniques (EFT).
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	a) Establishing and upholding the highest standards of ethics and conduct which are at least required by regulatory bodies but may exceed them. b) Acting independently of any regulatory body. c) Publishing a complaints procedure for all members and the general public. d) Encouraging professional practice and ensuring that teaching/training follows the core curriculum laid down in the training guidelines. e) Provide information to the general public and forge links with relevant professionals about the benefits and working practices of Emotional Freedom Techniques. f) Maintaining a list of current active members. Only allow practising members to join on the proviso that they agree to, and abide by, (where applicable) EFT International training and accreditation regulations, the EFT International Code of Conduct and Ethics, and EFT International Guidelines on CPD and Mentoring as updated and amended from time to time. g) Offering a biennial symposium conference for thepublic exploringEFT

		skills, scientific research and practice recommendations h) Creating and offering free to the public scientific research-based materials highlighting EFT's effectiveness for a variety of health and personal development concerns. i) Maintain and actively monitor a variety of social media platforms that offer EFT- related information to the public. j) Produce a newsletter for the general public and another for members. k) Offer established resources that may be discounted for professional liability insurance to our members giving them access to valuable services.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	Yes, the trustees have received and read this guidance.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	N/A
Policy on social investment including program related investment	Para 1.38	N/A
Contribution made by volunteers	Para 1.38	A majority of the activities of the charity are undertaken by volunteers, who number about 43 across multiple committees. We have continued to expand our volunteer teams to cater for the increasing workload as the organisation grows but recognise that we need to move towards more work being reimbursed. Volunteer teams include the following: A. Board of Trustees B. Communications Committee C Ethics and Professional Conduct

		Committee D. Research Committee E. Training and Accreditation Committee F. Volunteer Support Committee
Other		N/A

Achievements and Performance

	SORP reference
Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The Board of Trustees successfully led the charity to: • Complete a 3-year effort to establish a new bank account with the Charities Aid Foundation Bank and transfer of funds from HSBC, which had frozen the EFTi account. • Create the inaugural members-only free Meeting of Minds monthly webinar educational series to mark 25 years of EFTi and to provide a continuing education benefit. • Actively participate in the Association of Chairs (AoC) and UK National Council of Volunteer Organisations (NCVO) to further governance and professional Board development knowledge. • Publish monthly member newsletters supporting transparency and keeping membership appraised of Board, charity and volunteer efforts. • Successfully work with our finance contractors to create a first year of budget forecasting. • Hire a new independent examiner firm to better support the growth of the charity. • Collaborate with our tech team for EFTi to receive$35,002.82 USDin free Google advertising via the Non Profit Google Ads Campaign. • Engage members in efforts to influence the American Psychological Association to include EFT as an approved modality for PTSD. • Develop a framework for advertising and recruiting for the first time in the

organisation’s history a paid part time charity manager with the role initially advertised to the organisation’s membership. In collaboration with our Volunteering Committee we:

•	Have designed a volunteers-only
	leadership mentoring program led
	by an internationally recognised,
	experienced and published expert
	in this area who is also a Trustee.
	This will begin in November 2025
	to help nurture the development of
	more volunteer leaders from
	within.
•	Formally developed a
	standardised volunteer
	onboarding process.
•	Created standardised volunteer
	position descriptions.
•	Implemented a volunteer entrance
	and exit interview process for
	improved policy awareness and
	feedback.
•	Held the inaugural volunteer-led
	pilot program of tapping groups
	for volunteers.
In collaboration with our
Communications Committee we:
•	Initiated a new program in our public-
	facing Community Newsletter to
	highlight powerful member EFT
	stories.
•	Relaunched a newly developed and
	expanded social media team offering
	valuable research based content that
	is now being shared on LinkedIn,
	Instagram and Facebook. Results
	have included rapid and significant
	growth on all three platforms
	highlighting both EFT and the EFTi
	charity.

In collaboration with the Training and Accreditation Committee we

Initiated live EFTi Trainer Gatherings over Zoom to offer a dedicated space for EFTi Trainers to stay informed, and collaborate.
• Are in the final refinement stages for implementing a new alternate pathway for Advanced

	Certification/Accreditation.
•	Initiated a new tracking system to
	gather data annually about the
	number of trainings offered, how
	many students participated, and in
	which countries.
In collaboration with Membership
and	Accreditation Coordinators
we:
•	Have commenced gathering
	membership growth data for EFTi in
	numbers and demographics.
•	Recruited an Accreditation contractor
	to work alongside our Membership
	contractor to ensure membership
	enquiries receive quality care. Both
	paid positions were advertised to
	membership first for application and
	interview.
•	Have improved annual member
	reporting requirements for
	maintaining high professional
	standards and to ensure accuracy.
In collaboration with the Research
Committee we:
•	Presented EFTi as a global leader in
	the modality at The Integrative
	Personalised Medicine Conference in
	London in June 2024. Our volunteers
	delivered a workshop demonstrating
	the science and practice of EFT for
	anxiety. Having also presented in
	2025, we are preparing to present at
	the 2026 conference.
•	Held the EFTi 2024 Symposium,
	Healing Trauma in the Field- Past
	Wounds, Present Solutions and
	Future Resilience. The event was a
	huge success in terms of a rich
	sharing of knowledge, member
	engagement and provided a further
	source of income.
•	Completely updated the EFT
	Research database hosted on our
	website to include summaries of all
	published peer reviewed scientific
	research in the modality from 1999-
	2025. The publicly-available
	database has extensive search
	functions to aid detailed enquiry.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against objectives set	Para 1.41	N/A
Performance of fundraising activities against objectives set	Para 1.41	N/A
Investment performance against objectives	Para 1.41	N/A
Other		N/A

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The charity is in a healthy financial position at 31 March 2025 with a General Reserve Fund of £101,249 and Designated Funds of £95,644.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Our General Reserve needs to be of the order of at least £65,000 to keep the organisation afloat for, say, six months in the event of a sudden or unprecedented absence of income.
Amount of reserves held	Para 1.22	£196,893
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	There are no known uncertainties.

Additional information (optional)

Additional information (optional)	Additional information (optional)
You may choose to include further statements		where relevant about:
The charity’s principal sources of funds (including any fundraising)	Para 1.47	1. Membership Subscriptions 2. Accreditation fees 3. On-line Exam fees 4. Conference and Meeting proceeds
Investment policy and objectives including any social investment policy adopted	Para 1.46	N/A
A description of the principal risks facing the charity	Para 1.46	As at 31 March 2025 there was a potential risk to reputation and ability to pay and receive donations due to: 1. Ensuring we have trustees of sufficient professional skills to manage the charity. With only 4 trustees leadership of the organisation is stretched and we need first to recruit more trustees resident in England & Wales to ensure we comply with charity law. 2.There has been a PR campaign that could have been detrimental to the Charity but as of the date of this return it does not appear to be significantly having a negative affect on the Charity.
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	NFP CIO
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	The Board has continued to search for professional skills in areas like HR, accounting, finance, law, governance and similar. In this period we recruited a global published expert in leadership development to help grow the volunteer experience and develop future leaders of the organisation. We continue seeking to expand the Board and are mindful to maintain the correct legal balance of a minimum 50% resident in England & Wales. We have had more enquiries to join the Board from those resident outside of that geographic area.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51	An induction process for new trustees, as designed in March 2023, following guidelines in CC3 – Roles and Responsibilities of a Trustee. Peer mentoring provided by existing trustees on a 1 to 1 basis on subject specific topics. Trustees have formalised a process of potential trustee written application, professional letters of recommendation, interview with a minimum of 2 trustees and consensus voting procedure.
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The Charity has a main Board of Trustees with 2 joint Co-Chairs. Operational activities are carried out by the sub committees as follows: ● Communications ● Ethics and Professional Conduct ● Research ● Training and Accreditation ● Volunteer Support Specialist contracted work includes our webmaster, bookkeeper, finance director, external financial examiner, symposium management services, audio-visual support for events, data protection, governance consultancy, membership and accreditation

		coordinators and charity legal services as needed. We are due to hire a new charity manager contractor starting in 2026 to support the Board. This follows the primary recommendation the charity’s governance consultant made in 2024, and is a reflection of the organisation’s professional maturation.
Relationship with any related parties	Para 1.51	N/A
Other		N/A

Reference and Administrative details

Charity name	EFT International
Other name the charity uses	None
Registered charity number	1176538
Charity’s principal address	EFT International, 3rd Floor, 86-90 Paul Street, London, EC2A 4NE, UK

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
CraigWeiner	Co Chair
Sejual Shah	Co Chair
Emmalee Pepar
Ralph Lewis		29/10/2024 topresent
Kristin Panasewicz		19/12/2023 to 6/01/2025












Corporate trustees–names of the directors at the date the report was approved Director name N/A
Director name
N/A

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year
N/A

Funds held as custodian trustees on behalf of others

Description of the assets N/A held in this capacity Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser Name Address
N/A

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A

Other optional information

N/A

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Position (e.g. Secretary, Chair, etc) Date
	Craig Weiner	Sejual Shah
	Co Chair
	7 January 2026
	7 January 2026

EFT International (A Charitable Incorporated Organisation)

Report and Financial Statements for the year ended 31 March 2025

Financial Statements for the year ended 31 March 2025

Charity Name:

EFT International

Governing documents: Constitution – amended 27[th] Feb 2024 Charity registration number: 1176538 Registered Office address: 3rd Floor 86-90 Paul Street London EC2A 4NE

Trustees: The Trustees serving during the year and since the year end were as follows: Craig Weiner Co Chair Sejual Shah Co Chair Emmalee Pepar Kristin Panasewicz (resigned 6 January 2025) Ralph Lewis (appointed 29 October 2024)

Bankers:

CAF Bank (Charities Aid Foundation)

By order of the Trustees Craig Weiner (Co Chair)

Sejual Shah (Co Chair)

Financial overview

Income generated during the financial year increased to £116,663 (2024 £81,705) and expenditure increased to £95,954 (2024 £92,447). The total resources expended during the year have been in furtherance of EFTI’s charitable objectives.

Cash balances increased to £200,302 (2024 £174,819).

At the end of this period there is an unrestricted surplus of £101,249 (2024 £165,485) (excluding designated reserves). The Trustees’ intention is to retain reserves between £50,000 and £100,000, which is estimated to cover at least six months budgeted expenditure. The Trustees are of the opinion that this is an appropriate level of surplus and reserves generation and use.

Reserves are also underpinned by liquid cash balances, which provide essential working capital funding for day-to-day operating costs, supporting the delivery of the organisation’s objectives in an efficient and cost-effective way.

Free reserves are a useful proxy for liquidity and working capital management as well as a recognised indicator in the sector when reported in ‘weeks of expenditure’. The current level of free reserves represents 101 weeks (2024 93 weeks) of total resources expended.

The Trustees are therefore of the opinion that the level of reserves is acceptable and will provide a sufficient buffer for the charity. On this basis, the Trustees also consider that the charity has adequate resources to continue operating for the foreseeable future.

Independent examiner's report to the trustees of EFT International

I report to the charity trustees on my examination of the accounts of EFT International for the year ended 31st March 2025.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). You are satisfied that the accounts of the Charity are not required by charity law to be audited and have chosen instead to have an independent examination.

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 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:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

S Goldsmith

Simon Goldsmith ACA SJS Partners Ltd

3rd Floor 86-90 Paul Street London EC2A 4NE

Date: 7 January 2026

Statement of Financial Activities (including Income & Expenditure Account) for the year ended 31 March 2025

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure relate to continuing activities.

Note Income and endowments from: Membership Charitable activities: Accreditation On-line Exams Conference and Meetings Other -Other -Investments Interest Total income 3 Expenditure on: Membership schemes and Charitable activities Advertising, marketing and publicity Other Total expenditure 3 & 4 Net income and net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward	Unrestricted Restricted Total Total Funds Funds Funds Funds 2025 2025 2025 2024 £ £ £ £ 84,576 - 84,576 81,705 1,355 - 1,355 1,985 7,273 - 7,273 6,522 21,270 - 21,270 703 - - - (30) 2,189 - 2,189 1,562
	116,663 - 116,663 92,447
	41,871 - 41,871 31,046 16,899 - 16,899 15,852 36,184 - 36,184 44,151
	95,954 - 95,954 91,049
	20,709 - 20,709 1,398 176,184 - 176,184 174,786
	196,893 - 196,893 176,184

Balance Sheet as at 31 March 2025

Note Fixed Assets Intangible assets 6 Current Assets Prepayments Cash at bank and in hand Liabilities Creditors: Amounts falling due within one year 7 Net Assets The Funds of the charity: Unrestricted funds 9 Designated Funds 9 Total charity funds:	2025 2024 £ £ 7,097 9,887 131 131 200,302 174,819
	207,530 174,950 (10,637) (8,653)
	196,893 176,184
	101,249 165,485 95,644 10,699
	196,893 176,184

The financial statements were approved and authorised for issue by the Trustees on 6[th] January 2026 and signed on their behalf by:

Craig Weiner (Co Chair) Sejual Shah (Co Chair)

Notes to the Accounts

General Information

EFT International is a Charitable Incorporated Organisation, registered in England and Wales, with a registration number 1176538. The address of the registered office is 3rd Floor,86-90 Paul Street, London, EC2A 4NE. The principal objective of the charity is to promote, for public benefit, advancement of education and knowledge in the field of Emotional Freedom Techniques (EFT).

1. Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently in dealing with items considered material in relation to the financial statements.

a) Basis of preparation of accounts

The financial statements have been prepared under the historical cost convention, in accordance with the Companies Act 2006 and applicable accounting standards and follow the recommendations of Accounting and Reporting by Charities - Statement of Recommended Practice (FRS 102 SORP 2019) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The charity meets the definition of a public benefit entity under FRS 102.

b) Going Concern

The financial statements have been prepared on the going concern basis which assumes that current and future sources of funding and support will be more than adequate for the charitable company's needs.

Trustees are aware of the risks of increasing cost of living and inflation poses for the charities fundraising income. Trustees continue to be vigilant, holding regular meetings monitoring income and expenditure closely. During this time the charity may experience an increase of costs due to the unpredictability of the financial markets. Trustees and the Executive team continue to work actively together to monitoring this for the charity.

c) Income

All income is accounted for when the charity has entitlement to the income, it is probable that the income will be received, and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.

Membership Subscriptions received in the nature of a gift are recognised as Donations.

Membership Subscriptions which give the Member the right to services or other benefits are recognised as income from the provision of goods and services from charitable activities.

d) Expenditure and irrecoverable VAT

Expenditure is recognised on an accruals basis when a liability is incurred as soon as there is a legal or constructive obligation committing the charity to the expenditure. Expenditure includes any VAT, which cannot be recovered, and is reported as part of the expenditure to which it relates.

Notes to the Accounts (continued)

e) Fund accounting

Unrestricted and Designated funds are available for use at the discretion of the Trustees to further any of the charitable objectives of the charity. Restricted funds comprise monies raised for, and their use restricted to, a specific purpose, or donations subject to conditions imposed by the donor or through the terms of an appeal.

f) Intangible assets

The Residual Value of the charity’s website is estimated to be £2,000 at 31 March 2025.

Trademark and Identity costs are being written off over ten years on a straight-line basis.

Governance Development Costs are being written off over three years on a straight-line basis.

g) Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their amortised cost.

h) 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.

i) Creditors

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.

j) Bank

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.

Notes to the Accounts (continued)

3. Comparative Analysis of income and Expenditure

Income and endowments from: Membership Charitable activities: Accreditation On-line Exams Conference and Meetings Other -Other -Investments Interest Total income Expenditure on: Membership schemes and Charitable activities Advertising, marketing and publicity Other-Governance Costs Other-General administration Costs Total expenditure	Unrestricted Restricted Total Funds Funds Funds 2024 2024 2024 £ £ £ 81,705 - 81,705 1,985 - 1,985 6,522 - 6,522 703 - 703 (30) - (30) 1,562 - 1,5 62
	92,447 - 92,447
	31,046 - 31,046 15,852 - 15,852 32,671 - 32,671 11,480 11,480
	91,049 - 91,049

Notes to the Accounts (continued)

4. Analysis of expenditure

Membership schemes and Charitable activities: Project / Operations Management Conference and Meetings Accreditation and Training Membership administration Advertising, marketing and publicity Promotion and Communications Website and IT Other Governance costs: Independent examiners fees Other Accountancy Legal & Professional Administration Amortisation General Administration Bank Charges	Unrestricted Restricted Total Total Funds Funds Funds Funds 2025 2025 2025 2024 £ £ £ £ 6,003 4,583 17,624 13,661 - - - - 6,003 4,583 17,624 13,661 11,502 2,162 10,281 7,101
	41,871 - 41,871 31,046
	5,001 11,898 - - 5,001 11,898 4,648 11,204
	16,899 - 16,899 15,852
	1,250 - 1,250 830 17,193 - 17,193 14,578 6,002 - 6,002 17,263 2,790 2,790 2,791 4,871 - 4,871 5,058 4,078 - 4,078 3,631
	36,184 - 36,184 44,151

	94,954 - 94,954 91,049

5. Taxation

EFT International is a registered charity and therefore is not liable to income tax or corporation tax on income or gains derived from its charitable activities, as they fall within the various exemptions available to registered charities.

Notes to the Accounts (continued)

6. Intangible Fixed Assets

*Cost* At 1 Apr 2024 Additions Disposals At 31 Mar 2025 *Accumulated Amortisation* At 1 Apr 2024 Disposals Charge for the period At 31 Mar 2025 *Net Book Value* At 31 Mar 2025 At 31 Mar 2024 . Creditors: Amounts falling due Creditors Accruals and deferred income	Website Trade Marks & Identity £ £ 2,000 7,345 - - - -	Governance Development Total £ 3,333 3,962 - - - -
	2,000 7,345	3,333 3,962
	- 1,124 - - - 1,124	1,667 3,510 - 1,666 -
	- 2,248	3,333 3,852
	2,000 5,097 2,000 6,221 within one year	- - 1,666 9,887 2025 2024 £ £ - - 10,637 8,653
		10,637 8,653

7. Creditors: Amounts falling due within one year

8. Trustee remuneration, Employee Benefits & related party transactions

a) Expenses were reimbursed in accordance with the Charity’s strict policy.

b) None of the Trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity.
c) The Trustees enjoy the benefits of membership but they received no other benefits.

Transactions with Entities Connected to the Trustees

Related party transactions are transfers of resources, services or obligations between a charity and individuals or entities closely connected to it, such as trustees, key management personnel, their close family members, or organisations they control or significantly influence. These transactions must be disclosed in the accounts because they may not occur on normal commercial terms and could affect the charity’s financial position or decision-making. Transparency ensures trustees act in the charity’s best interests and helps maintain public trust.

Notes to the Accounts (continued)

The following services were supplied to the Charity by related parties on a contract for services basis:

ervices basis:
			2025	2024
			£	£
J Dobbs	Contractor	Administration / Project Management	4,477	6,188
J Barbee	Contractor	Website Services / Accreditation	6,186	6,140
M Moorby	Contractor	Accreditation	105	70
B Moore-Hafter	Contractor	Accreditation / Membership	1,601	14,105
A Jerad	Contractor	Webmaster	5,655	5,140
M Lovell	Contractor	Membership	15,207	3,526
S Weber	Contractor	Accreditation	10,990
C Reiling	Contractor	Accreditation	3,255

The charity purchased data protection consulting and event support services totalling £6,003 (2024: £10,197) from a company. The husband of one trustee is part of a team of sub-contractors who have provided these contract services from the company to the charity. The company was hired before the trustee was appointed and the trustee has not participated in any decision to continue using the firm. The services were provided on normal commercial terms and at arm’s length with comparison quotes from competing firms obtained.

Loans to/from Related Parties

There were no loans made to or received from related parties during the year (2024: £nil).

The trustees are satisfied that all related party transactions were conducted in accordance with the charity’s conflict of interest policy and that no trustee benefited personally from any transaction.

Notes to the Accounts (continued)

9. Unrestricted funds

Designated Reserve Fund (EFT Research) Legal and Crisis Management Fund Educational Symposium Fund International Documentation Fund Website and IT Systems Fund Unrestricted General funds Designated Reserve Fund (EFT Research) EFT for Crisis Fund Unrestricted General funds	Balance at Incoming Outgoing Balance at 1 Apr 2024 Resources Resources Transfers 31 Mar 2025 £ £ £ £ £ 10,644 - - - 10,644 55 - - 49,945 50,000 15,000 15,000 5,000 5,000 15,000 15,000 165,485 116,663 (95,954) -(85,000) 101,194
	176,184 116,663 (95,954) - 196,893
	Balance at Incoming Outgoing Balance at 1 Apr 2023 Resources Resources Transfers 31 Mar 2024 £ £ £ £ £ 10,644 - - - 10,644 55 - - - 55 164,087 92,447 (91,049) - 165,485
	174,786 82,586 (66,791) - 176,184

Designated Funds:

Included in the above are transfers between general and restricted funds. The transfer between funds relates to the use of general funds on restricted projects.

The Funds have been set aside by way of a transfer from general funds by the Trustees as follows:

● Reserve Fund (EFT Research)

In ensuring that the public can deepen in trust in the efficacy of EFT the charity is mindful to support research initiatives. This designated Reserve is maintained with a view to allowing for such support.

● Legal and Crisis Management Fund

In response to an emerging challenge to the charity’s right to accredit its members, the Trustees have agreed to establish a designated reserve known as the Crisis Fund.

This fund has been set aside specifically to cover potential legal and public relations (PR) costs associated with defending the charity’s accreditation role.

Notes to the Accounts (continued)

The Trustees consider this a prudent and necessary step to safeguard the charity’s reputation, mission, and ability to continue serving its members effectively.

The fund will be reviewed periodically and adjusted as necessary, depending on the nature and progress of any legal or reputational challenges.

Educational Symposium Fund

The charity aims to provide a biennial symposium conference for the public exploring EFT skills, scientific research and practice recommendations. It is a live ticketed event with recordings available for purchase afterwards and raises donations for the charity.

This fund has been set aside specifically to cover project management, audiovisual and event management services for symposium events. In Autumn 2026 there will be an EFT for Children event.

● International Documentation Fund

Members of the charity offer EFT training services in many international languages to reach a wide audience. Key training documents and formal accrediting materials like multiple choice tests need to be translated into these other languages. Members with appropriate EFT technical knowledge and native-speaker language skills in these other tongues have provided translations in the past on an ad hoc volunteer basis. The translation work was needed infrequently, and so it was not appropriate to offer normal volunteer roles for this work. To ensure fairness and recognition of effort the organisation has decided to acquire these translation services on a formal contractor basis when documents need to be translated.

● Website and IT Systems Fund

A key part of the charity’s work is carried out through it’s public-facing website, members’ area portal, and backend systems that manage data. Keeping the website fresh-looking and ensuring data integrity and ease of use are important in enabling the organisation to evolve in its professional work. A designated Reserve has been created to fund the project to redesign the website and upgrade backend systems including a new Customer Relationship Management system.

EFT International (A Charitable Incorporated Organisation)

Report and Financial Statements for the year ended 31 March 2025

Financial Statements for the year ended 31 March 2025

Charity Name:

EFT International

Governing documents: Constitution – amended 27[th] Feb 2024 Charity registration number: 1176538 Registered Office address: 3rd Floor 86-90 Paul Street London EC2A 4NE

Bankers:

CAF Bank (Charities Aid Foundation)

By order of the Trustees Craig Weiner (Co Chair)

Sejual Shah (Co Chair)

Financial overview

Cash balances increased to £200,302 (2024 £174,819).

Independent examiner's report to the trustees of EFT International

I report to the charity trustees on my examination of the accounts of EFT International for the year ended 31st March 2025.

Responsibilities and basis of report

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:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

S Goldsmith

Simon Goldsmith ACA SJS Partners Ltd

3rd Floor 86-90 Paul Street London EC2A 4NE

Date: 7 January 2026

Statement of Financial Activities (including Income & Expenditure Account) for the year ended 31 March 2025

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure relate to continuing activities.

Note Income and endowments from: Membership Charitable activities: Accreditation On-line Exams Conference and Meetings Other -Other -Investments Interest Total income 3 Expenditure on: Membership schemes and Charitable activities Advertising, marketing and publicity Other Total expenditure 3 & 4 Net income and net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward	Unrestricted Restricted Total Total Funds Funds Funds Funds 2025 2025 2025 2024 £ £ £ £ 84,576 - 84,576 81,705 1,355 - 1,355 1,985 7,273 - 7,273 6,522 21,270 - 21,270 703 - - - (30) 2,189 - 2,189 1,562
	116,663 - 116,663 92,447
	41,871 - 41,871 31,046 16,899 - 16,899 15,852 36,184 - 36,184 44,151
	95,954 - 95,954 91,049
	20,709 - 20,709 1,398 176,184 - 176,184 174,786
	196,893 - 196,893 176,184

Balance Sheet as at 31 March 2025

Note Fixed Assets Intangible assets 6 Current Assets Prepayments Cash at bank and in hand Liabilities Creditors: Amounts falling due within one year 7 Net Assets The Funds of the charity: Unrestricted funds 9 Designated Funds 9 Total charity funds:	2025 2024 £ £ 7,097 9,887 131 131 200,302 174,819
	207,530 174,950 (10,637) (8,653)
	196,893 176,184
	101,249 165,485 95,644 10,699
	196,893 176,184

The financial statements were approved and authorised for issue by the Trustees on 6[th] January 2026 and signed on their behalf by:

Craig Weiner (Co Chair) Sejual Shah (Co Chair)

Notes to the Accounts

General Information

1. Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently in dealing with items considered material in relation to the financial statements.

a) Basis of preparation of accounts

The charity meets the definition of a public benefit entity under FRS 102.

b) Going Concern

c) Income

Membership Subscriptions received in the nature of a gift are recognised as Donations.

Membership Subscriptions which give the Member the right to services or other benefits are recognised as income from the provision of goods and services from charitable activities.

d) Expenditure and irrecoverable VAT

Notes to the Accounts (continued)

e) Fund accounting

f) Intangible assets

The Residual Value of the charity’s website is estimated to be £2,000 at 31 March 2025.

Trademark and Identity costs are being written off over ten years on a straight-line basis.

Governance Development Costs are being written off over three years on a straight-line basis.

g) Financial instruments

h) 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.

i) Creditors

j) Bank

Notes to the Accounts (continued)

3. Comparative Analysis of income and Expenditure

Income and endowments from: Membership Charitable activities: Accreditation On-line Exams Conference and Meetings Other -Other -Investments Interest Total income Expenditure on: Membership schemes and Charitable activities Advertising, marketing and publicity Other-Governance Costs Other-General administration Costs Total expenditure	Unrestricted Restricted Total Funds Funds Funds 2024 2024 2024 £ £ £ 81,705 - 81,705 1,985 - 1,985 6,522 - 6,522 703 - 703 (30) - (30) 1,562 - 1,5 62
	92,447 - 92,447
	31,046 - 31,046 15,852 - 15,852 32,671 - 32,671 11,480 11,480
	91,049 - 91,049

Notes to the Accounts (continued)

4. Analysis of expenditure

Membership schemes and Charitable activities: Project / Operations Management Conference and Meetings Accreditation and Training Membership administration Advertising, marketing and publicity Promotion and Communications Website and IT Other Governance costs: Independent examiners fees Other Accountancy Legal & Professional Administration Amortisation General Administration Bank Charges	Unrestricted Restricted Total Total Funds Funds Funds Funds 2025 2025 2025 2024 £ £ £ £ 6,003 4,583 17,624 13,661 - - - - 6,003 4,583 17,624 13,661 11,502 2,162 10,281 7,101
	41,871 - 41,871 31,046
	5,001 11,898 - - 5,001 11,898 4,648 11,204
	16,899 - 16,899 15,852
	1,250 - 1,250 830 17,193 - 17,193 14,578 6,002 - 6,002 17,263 2,790 2,790 2,791 4,871 - 4,871 5,058 4,078 - 4,078 3,631
	36,184 - 36,184 44,151

	94,954 - 94,954 91,049

5. Taxation

Notes to the Accounts (continued)

6. Intangible Fixed Assets

*Cost* At 1 Apr 2024 Additions Disposals At 31 Mar 2025 *Accumulated Amortisation* At 1 Apr 2024 Disposals Charge for the period At 31 Mar 2025 *Net Book Value* At 31 Mar 2025 At 31 Mar 2024 . Creditors: Amounts falling due Creditors Accruals and deferred income	Website Trade Marks & Identity £ £ 2,000 7,345 - - - -	Governance Development Total £ 3,333 3,962 - - - -
	2,000 7,345	3,333 3,962
	- 1,124 - - - 1,124	1,667 3,510 - 1,666 -
	- 2,248	3,333 3,852
	2,000 5,097 2,000 6,221 within one year	- - 1,666 9,887 2025 2024 £ £ - - 10,637 8,653
		10,637 8,653

7. Creditors: Amounts falling due within one year

8. Trustee remuneration, Employee Benefits & related party transactions

a) Expenses were reimbursed in accordance with the Charity’s strict policy.

b) None of the Trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity.
c) The Trustees enjoy the benefits of membership but they received no other benefits.

Transactions with Entities Connected to the Trustees

Notes to the Accounts (continued)

The following services were supplied to the Charity by related parties on a contract for services basis:

ervices basis:
			2025	2024
			£	£
J Dobbs	Contractor	Administration / Project Management	4,477	6,188
J Barbee	Contractor	Website Services / Accreditation	6,186	6,140
M Moorby	Contractor	Accreditation	105	70
B Moore-Hafter	Contractor	Accreditation / Membership	1,601	14,105
A Jerad	Contractor	Webmaster	5,655	5,140
M Lovell	Contractor	Membership	15,207	3,526
S Weber	Contractor	Accreditation	10,990
C Reiling	Contractor	Accreditation	3,255

Loans to/from Related Parties

There were no loans made to or received from related parties during the year (2024: £nil).

Notes to the Accounts (continued)

9. Unrestricted funds

Designated Reserve Fund (EFT Research) Legal and Crisis Management Fund Educational Symposium Fund International Documentation Fund Website and IT Systems Fund Unrestricted General funds Designated Reserve Fund (EFT Research) EFT for Crisis Fund Unrestricted General funds	Balance at Incoming Outgoing Balance at 1 Apr 2024 Resources Resources Transfers 31 Mar 2025 £ £ £ £ £ 10,644 - - - 10,644 55 - - 49,945 50,000 15,000 15,000 5,000 5,000 15,000 15,000 165,485 116,663 (95,954) -(85,000) 101,194
	176,184 116,663 (95,954) - 196,893
	Balance at Incoming Outgoing Balance at 1 Apr 2023 Resources Resources Transfers 31 Mar 2024 £ £ £ £ £ 10,644 - - - 10,644 55 - - - 55 164,087 92,447 (91,049) - 165,485
	174,786 82,586 (66,791) - 176,184

Designated Funds:

Included in the above are transfers between general and restricted funds. The transfer between funds relates to the use of general funds on restricted projects.

The Funds have been set aside by way of a transfer from general funds by the Trustees as follows:

● Reserve Fund (EFT Research)

● Legal and Crisis Management Fund

In response to an emerging challenge to the charity’s right to accredit its members, the Trustees have agreed to establish a designated reserve known as the Crisis Fund.

This fund has been set aside specifically to cover potential legal and public relations (PR) costs associated with defending the charity’s accreditation role.

Notes to the Accounts (continued)

The Trustees consider this a prudent and necessary step to safeguard the charity’s reputation, mission, and ability to continue serving its members effectively.

The fund will be reviewed periodically and adjusted as necessary, depending on the nature and progress of any legal or reputational challenges.

Educational Symposium Fund

This fund has been set aside specifically to cover project management, audiovisual and event management services for symposium events. In Autumn 2026 there will be an EFT for Children event.