Charity registration number: 1191467
London Accessible Psychotherapy & Inclusive Supervision
known as
LAPIS
Annual Report and Financial Statements
for the Year Ended 31 October 2023
London Accessible Psychotherapy & Inclusive Supervision
known as LAPIS
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 3 |
| Statement of Trustees' Responsibilities | 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 11 |
London Accessible Psychotherapy & Inclusive Supervision
known as LAPIS
Reference and Administrative Details
Trustees Dr Lisa Greenspan Arash Andalibi-Abadan Carly Shirley Binger Catherine Anne Cadman Maria Falzetti Deepanishi Gulati Suzanne Pearson Pollyanna Rodrigues Charity Registration Number 1191467 Principal Office 4 Pages Lane Ground Floor London N10 1PS Independent Examiner Lisa King Independent Examiner Burdett King Accountancy Limited 8 The Hamiltons Newmarket CB8 0NF
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London Accessible Psychotherapy & Inclusive Supervision
known as LAPIS
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 October 2023.
Objectives and activities
Objects and aims
The aims of London Accessible Psychotherapy and Inclusive Supervision (LAPIS) are to provide psychotherapy services to anyone affected by physical or learning disabilities, their carers and family, including individual counselling and psychotherapy, mindfulness and mindful movement classes and group work. Therapy is always open-ended and low cost, where the client decides how much to pay.
Objectives, strategies and activities
We have provided online or telephone weekly individual counselling and psychotherapy, and had begun to work face-to-face in various community settings. We also run individual and groupwork and counselling schemes commissioned by other organisations and charities. LAPIS provides professional training in order to provide specialist disability education plus high quality individual fortnightly clinical supervision to all staff by registered psychotherapists and counselling psychologists with expertise in this field. The training and supervision/support services are also provided to other charitable and commercial organisations.
LAPIS currently has 30 volunteer psychotherapists, administrative and social media volunteers, a website designer volunteers, a graphic designer volunteer, and eight trustees.
During the year we have utilised our grant for sessional psychotherapists and have retained two, one to fulfill a partnership at The Disability Foundation, Stanmore Orthopedic Hospital, and one to carry out and hoc case management.
Achievements and performance
During this financial year we served 120 clients and currently have 100 clients on our books plus a waiting list of around 10 referrals. They will all be placed with a LAPIS therapist over the next few weeks.
Other activities: This year we have also continued our online mindful movement classes for women with disabilities, serving 4-10 women weekly. We have continued to facilitate monthly staff support sessions for another charity. LAPIS carried out two lectures for the counselling psychology doctorate training at a London university and has been commissioned to teach a series of 7 lectures in Disability Psychotherapy at a Psychotherapy training organization.
LAPIS has started Partnerships with three charities, setting up a weekly clinic space in their facilities over the next financial year.
LAPIS carried out a Parent Carer Wellbeing Conference for May 2023 in partnership with a national service, and secured funding for this from four other organisations. We provided for 80 parents at this event and this was filmed to and the material was distributed widely on our social media. The conference was staffed by LAPIS and other skilled volunteers.
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London Accessible Psychotherapy & Inclusive Supervision
known as LAPIS
Trustees' Report (continued)
Financial review
We have had £15,000 in private donations, and some Gift Aid on this period of donations is pending. We're currently writing grant applications and have cowritten an application in conjunction with one of our new partners. We have also reduced our outgoings through charity partnerships who allow us to use their spaces at no cost, and reduced the number of paid sessional therapists due to the increase in numbers of volunteer therapists.
Our corporate partnership team continues to market our services in industry, now our Branding and website are ready. We hope to gain at least two contracts in industry and with solicitors, and are promoting bespoke Packages including training staff support services and individual psychotherapy (Disability Employee Assistance Program). The proceeds from the partnerships will directly financially support the charity whilst helping companies to fulfil their corporate responsibilities.
Policy on reserves
The charity retains circa £10,000 every financial year to cover expenses for the following year. The reserves policy is reviewed annually after the end of the financial year and may be changed if appropriate.
Structure, governance and management
Nature of governing document
The charity is controlled by its governing document and constitutes a charitable incorporated organisation (CIO).
Recruitment and appointment of trustees
Trustees are recruited through a publicly available internet volunteer recruitment agency or word of mouth. They are invited to an informal interview and then an introductory meeting with the other trustees. The trustees then vote to appoint the new member.
Following appointment, the new trustee is given some informal training as to their duties and responsibilities.
Organisational structure
LAPIS has contracts with outside agencies including short-term projects collaborating with other charities and annual agreements with psychotherapy and counselling psychology training institutions for volunteers who are on clinical placement with LAPIS.
LAPIS has various professionals on our board of trustees with skills to mitigate risk, including a solicitor, three mental health professionals, a Health and Safety, a business consultant and a retired bookkeeper. Trustees retain a value of six month's savings in the LAPIS bank account as insurance against risk. An emergency meeting would be called in the event of a major threat.
The annual report was approved by the trustees of the charity on 22 August 2024 and signed on its behalf by:
Dr Lisa Greenspan
......................................... Dr Lisa Greenspan Trustee
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London Accessible Psychotherapy & Inclusive Supervision
known as LAPIS
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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London Accessible Psychotherapy & Inclusive Supervision
known as LAPIS
Independent Examiner's Report to the trustees of London Accessible Psychotherapy & Inclusive Supervision
I report to the trustees on my examination of the accounts of London Accessible Psychotherapy & Inclusive Supervision for the year ended 31 October 2023.
Responsibilities and basis of report
As the charity trustees of London Accessible Psychotherapy & Inclusive Supervision you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the London Accessible Psychotherapy & Inclusive Supervision's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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:
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accounting records were not kept in respect of London Accessible Psychotherapy & Inclusive Supervision as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... Lisa King Independent Examiner
Burdett King Accountancy Limited 8 The Hamiltons Newmarket CB8 0NF
22 August 2024
Page 5
London Accessible Psychotherapy & Inclusive Supervision
known as LAPIS
Statement of Financial Activities for the Year Ended 31 October 2023
| Note Income and Endowments from: Donations and legacies Charitable activities Total income Expenditure on: Charitable activities Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 9 Note Income and Endowments from: Donations and legacies Total income Expenditure on: Charitable activities Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 9 |
Unrestricted funds £ 33,650 16,000 49,650 (50,959) (50,959) (1,309) (1,309) 2,212 903 Unrestricted funds £ 14,403 14,403 (40,349) (40,349) (25,946) (25,946) 28,158 2,212 |
Total 2023 £ 33,650 16,000 |
|---|---|---|
| 49,650 | ||
| (50,959) | ||
| (50,959) | ||
| (1,309) | ||
| (1,309) 2,212 |
||
| 903 | ||
| Total 2022 £ 14,403 |
||
| 14,403 | ||
| (40,349) | ||
| (40,349) | ||
| (25,946) | ||
| (25,946) 28,158 |
||
| 2,212 |
All of the charity's activities derive from continuing operations during the above two periods.
The notes on pages 8 to 11 form an integral part of these financial statements. Page 6
London Accessible Psychotherapy & Inclusive Supervision
known as LAPIS
(Registration number: 1191467) Balance Sheet as at 31 October 2023
| Note Current assets Cash at bank and in hand 8 Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 9 |
2023 £ 903 903 903 |
2022 £ 2,212 2,212 |
||
|---|---|---|---|---|
| 2,212 |
The financial statements on pages 6 to 11 were approved by the trustees, and authorised for issue on 22 August 2024 and signed on their behalf by:
Dr Lisa Greenspan
......................................... Dr Lisa Greenspan Trustee
The notes on pages 8 to 11 form an integral part of these financial statements. Page 7
London Accessible Psychotherapy & Inclusive Supervision
known as LAPIS
Notes to the Financial Statements for the Year Ended 31 October 2023
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
London Accessible Psychotherapy & Inclusive Supervision meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
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London Accessible Psychotherapy & Inclusive Supervision
known as LAPIS
Notes to the Financial Statements for the Year Ended 31 October 2023 (continued)
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
2 Income from charitable activities
| Fund raising Donations Grants |
Unrestricted funds General £ 12,141 21,509 16,000 49,650 |
Total 2023 £ 12,141 21,509 16,000 49,650 |
Total 2022 £ 14,161 242 - |
|||
|---|---|---|---|---|---|---|
| 14,403 |
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London Accessible Psychotherapy & Inclusive Supervision
known as LAPIS
Notes to the Financial Statements for the Year Ended 31 October 2023 (continued)
3 Expenditure on charitable activities
| Note Allocated support costs Governance costs Legal & professional Consultancy Insurance Charitable activities |
Unrestricted funds General £ 813 1,680 2,493 Unrestricted funds General £ - - 1,170 47,296 48,466 |
Total 2023 £ 813 1,680 2,493 Total 2023 £ - - 1,170 47,296 48,466 |
Total 2022 £ - 1,600 |
|||
|---|---|---|---|---|---|---|
| 1,600 | ||||||
| Total 2022 £ 40 2,500 771 35,438 |
||||||
| 38,749 |
4 Analysis of governance and support costs
Governance costs
| Independent examiner fees Examination of the financial statements |
Unrestricted funds General £ 1,680 1,680 |
Total 2023 £ 1,680 1,680 |
Total 2022 £ 1,600 |
|||
|---|---|---|---|---|---|---|
| 1,600 |
5 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
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London Accessible Psychotherapy & Inclusive Supervision
known as LAPIS
Notes to the Financial Statements for the Year Ended 31 October 2023 (continued)
6 Independent examiner's remuneration
| 6 Independent examiner's remuneration | |||
|---|---|---|---|
| Examination of the financial statements 7 Taxation The charity is a registered charity and is therefore exempt 8 Cash and cash equivalents Cash at bank 9 Funds Balance at 1 November 2022 £ Unrestricted funds General 2,212 Balance at 1 November 2021 £ Unrestricted funds General 28,158 10 Analysis of net funds Cash at bank and in hand Net debt |
from taxation. Incoming resources £ 49,650 Incoming resources £ 14,403 |
2023 £ 1,680 2023 £ 903 Resources expended £ (50,959) Resources expended £ (40,349) At 1 November 2022 £ 2,212 2,212 |
2022 £ 1,600 |
2022 £ 2,212 |
|||
Balance at 31 October 2023 £ 903 |
|||
| Balance at 31 October 2022 £ 2,212 |
|||
At 31 October 2023 £ 2,212 2,212 |
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