## **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** |1
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3
4
5
6
7
8
9
10
11
12
13
14
15
16
17


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2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17


|**Trustee name**|**Office (if any)**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee(if any)**| |---|---|---|---|---|---|---|---| |||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 1 ## **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) 2 ## **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. 3 ## **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: 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 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 4 ## **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**| 5 ## **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) 6 ## **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. 7 ## **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. 8 ## **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**| 9 ## **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. 10 ## **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. 11 ## **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. 12 ## **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. 13 ## **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. 14 ## EFT International (A Charitable Incorporated Organisation) Report and Financial Statements for the year ended 31 March 2025 1 ## **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) 2 ## **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. 3 ## **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: 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 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 4 ## **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**| 5 ## **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) 6 ## **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. 7 ## **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. 8 ## **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**| 9 ## **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. 10 ## **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. 11 ## **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. 12 ## **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. 13 ## **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. 14