2024-10-31-accounts

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London Accessible Psychotherapy & Inclusive Supervision

[LAPIS]

Charitable Incorporated Organisation (CIO) Registered Charity Number: 1191467

Trustee’s Annual Report

Financial Statements and Independent Examiner's Report

for the year ended 31 October 2024

	PAGE
Trustees’ Annual Report	3
Reference and Administrative Details	3
Structure, Governance, and Management	3
Objects & Aims	4
Objectives, Strategies and Activities	4
Main Objectives for the Year	4
Achievements and Performance	4
Financial Review	4
Reserves Policy	4
Statement of Responsibilities of the Trustees	5
Independent Examiner’s Report	6
Statement of Financial Activities (SoFA)	7
Statement of Financial Position (SoFP)	8
Notes to the Financial Statements	9

Trustees’ Annual Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 October 2024.

Reference and Administrative Details

Charity Name: London Accessible Psychotherapy & Inclusive Supervision
Charity Number: 1191467
Registered Address: 4 Pages Lane, Ground Floor, London, N10 1PS
Website: www.lapis.org.uk
Trustees Serving in the Period:

TRUSTEE NAME

Dr Lisa Greenspan Arash Andalibi-Abadan Carly Shirley Binger Catherine Anne Cadman Maria Falzetti Deepanshi Gulati Suzanne Pearson

Bankers: NatWest Bank plc
Independent Examiner: Kanchan Kapoor, FCCA, Rue Rodier, Paris, 75009

Structure, Governance, and Management

Governing Document

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

Recruitment & 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 three-way agreements with training institutions for volunteers who are on clinical placement with LAPIS.

LAPIS has various professionals on our Board of Trustees who are representative of our client group and who have skills to mitigate risk, including a solicitor, three mental health professionals all who have founded and manage their own services, a charity service manager and a retired bookkeeper. An emergency meeting would be called in the event of a major threat.

Objects & Aims

The aims of London Accessible Psychotherapy and Inclusive Supervision (LAPIS) are to provide psychotherapy services to anyone affected by physical or health conditions, learning disabilities or neurodiversity, 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 & Activities

LAPIS has as its objective the promotion of accessible therapy for people with disabilities and health conditions. The inclusive practice includes community settings, a sliding scale that allows low-cost therapy and therapists who are skilled in working with our client groups. There is also a commitment to educating therapists to work with our client group.

Main Objectives for the Year

LAPIS continued to build the capacity to serve the greater London area face-to-face and online plus eligible people from the UK online. This involved an increase in the number of clients taken on plus an increase in the number of trainees and qualified volunteers.

Achievements and Performance

The number of clients seen over this financial period has increased to 125. The number of trainees seeing LAPIS clients and clinical supervisors during this period was 25.

Financial Review

During the year ended 31 October 2024, LAPIS generated £40,954 in income — an 18% decrease compared to the prior year ( £49,675 ). This decline was largely due to the absence of grant income in the current year (prior year: £16,000 ).

Total expenditure for the year was £41,456 , representing a 17% reduction from the previous year ( £50,960 ). Cost savings were achieved through the use of pro bono accountancy support, reduced insurance costs, and fewer sessional therapist payments. However, costs related to clinical supervision and counselling room hire increased by £6,222 , a rise of 38%, reflecting continued commitment to safe and high-quality service delivery.

The year closed with a small deficit of £502 , leaving £425 in funds carried forward (prior year: £903 ).

LAPIS remains entirely reliant on voluntary contributions, and private donations, in the absence of external grant funding.

Reserves Policy

The charity aims to retain approximately £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.

Statement of Responsibilities of the Trustees

The trustees are responsible for preparing the trustees' report and financial statements in accordance with applicable law and UK Accounting Standards. They are also responsible for ensuring proper accounting records are kept.

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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, including the income and expenditure, of the charity for that period.

In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
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 which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They 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.

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

Trustee	Date	Signature
Dr Lisa Greenspan	30 July 2025

Independent Examiner's Report

Independent Examiner's Report to the Trustees of London Accessible Psychotherapy & Inclusive Supervision (LAPIS)

I report in my capacity as Independent Examiner, having also prepared the financial statements from the records provided. I am independent of the charity and have no personal or professional relationship with the trustees or management that would impair my objectivity I report on the accounts of the charity for the year ended 31 October 2024, which are set out on pages 7 -11.

Responsibilities and Basis of Report

As the charity's trustees, you are responsible for the preparation of the accounts. I have been appointed as independent examiner and report in accordance with Regulation 31 of the Charities (Accounts and Reports) Regulations 2008.

My examination was carried out in accordance with general directions given by the Charity Commission. It includes a review of the accounting records and a comparison with the accounts presented.

Examiner's Statement

In connection with my examination, no matter has come to my attention:

to give me reasonable cause to believe that the accounting records have not been kept in accordance with section 130 of the Charities Act 2011; or
to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.

Kanchan Kapoor, FCCA Independent Examiner 31 July 2025

STATEMENT OF FINANCIAL ACTIVITIES [SoFA]

For year ended 1 Nov 2023 - 31 Oct 2024

London Accessibility Psychotherapy & Inclusive Supervision [LAPIS]

							RE-
			Unrestricted	Restricted	TOTAL	TOTAL	STATED
			Funds	Funds	2023/2024	2022/2023	TOTAL
		Notes					2022/2023
			£	£	£	£	£
1	INCOME
1000	Donations – Unrestricted	2, 5	£27,342	-	£27,342	£21,509	£21,534
1010	Donations – Restricted		-	-
1020	Client Therapy Service Fees	2	£9,159	-	£9,159	£12,141	£12,141
1030	Gift Aid Income		£3,598	-	£3,598
1040	Grant Income – Restricted		-	-		£16,000	£16,000
1050	Other Income	2	£855	-	£855
	TOTAL INCOME		£40,954	£0	£40,954	£49,650	£49,675
2	EXPENDITURE
2.1	Charitable Activities
2000	Clinical Supervision	4	£8,160	-	£8,160	£6,385	£6,385
2010	Counselling Room Hires	4	£14,511	-	£14,511	£10,064	£10,064
2020	Sessional Therapists	4	£16,290	-	£16,290	£28,390	£28,390
2030	Parent Conferences		-	-	£0	£2,457	£2,457
2040	Volunteer Expenses	4	£806	-	£806	£813	£813
2050	Staff Training / Conferences	4	£100	-	£100
	Sub-Total 2.1 Charitable
	Activities		£39,866	£0	£39,866	£48,110	£48,110
2.2	Support / Overhead Costs
2100	Office Support & Admin	4	£938	-	£938	£1,170	£1,170
2110	Accountant & Governance Costs	4	£585	-	£585	£1,680	£1,680
2120	Website & Comms	4	£67	-	£67	£0	£0
2130	Fundraising Costs		-	-	£0	£0	£0
	Sub-Total 2.2 Support / Overhead	Costs	£1,590	£0	£1,590	£2,850	£2,850
	TOTAL EXPENSES		£41,456	£0	£41,456	£50,960	£50,960
	NET INCOME/ (EXPENDITURE)		-£502	-	-£502	-£1,309	-£1,284
	FUNDS BROUGHT FORWARD		£903	-	£903	£2,212	£2,212
	Re-Stated FUNDS BROUGHT
	FORWARD	5	£928	-	£928	£0
	FUND CARRIED FORWARD		£425	£0	£425	£903	£928

STATEMENT OF FINANCIAL POSITION [SoFP]

As at 31 Dec 2024

London Accessibility Psychotherapy & Inclusive Supervision [LAPIS]

Notes 3 CURRENT ASSETS 3000 Bank Account – GBP 6 3010 PayPal Account - GBP 5, 6 3020 Debtors 3030 Prepayments TOTAL CURRENT ASSETS 4 CURRENT LIABILITIES 4000 Accruals 4010 Creditors TOTAL CURRENT LIABILITIES NET ASSETS 5 FUNDS 5000 Unrestricted Funds 5010 Restricted Fund 5020 Designated Funds 5030 Net Income 6 TOTAL FUNDS	Unrestricted Funds £ £425 - - - £425 - - £0 £425 £928 - - -£502 £425	Restricted Funds £ - - - - £0 - - £0 £0 - - - - £0	TOTAL 2023/2024 TOTAL 2022/2023 RE-STATED TOTAL 2022/2023 £ £425 £903 £903 £0 £0 £25 £0 £0 £0 £0 £0 £0
			£425 £903 £928
			£0 £0 £0 £0 £0 £0
			£0 £0 £0

			£425 £903 £928
			£928 £2,212 £2,212 £0 £0 £0 £0 £0 £0 -£502 -£1,309 -£1,284
			£425 £903 £928

Notes to the Financial Statements

1. Accounting Policies: Basis of preparation

The Charities SORP (FRS 102),
FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland, and
the Charities Act 2011.

2. Analysis of Income

All sources of income were unrestricted and are broken down as follows:

Source of Funds	Type of Funds	2023/2024 £	2023/2024 £
Direct Private Donations (Trustee)	Unrestricted Donations	£23,000	£21,223
Donations - PayPal & JustGiving		£3,967	£0
Miscellaneous Direct Donations		£375	£311
SUB-TOTAL		£27,342	£21,534
Client Service Contributions (42 Clients,326 sessions)	Unrestricted Contributions	£9,159	£12,141
Grant Income	N/A	£0	£16,000
Gift Aid – HMRC Charities	Gift Aid Claim	£3,598	£0
Consultancy Training Provision – The Bowlby Centre	Consultancy Income	£855	£0
	TOTAL	£40,954	£49,675

3. Examiner’s fees

The Independent Examination was carried out pro bono, and recruited through Accountants for International Development (AfID), to whom an annual subscription is paid.

4. Expenditures

The charity incurred the following Charitable Expenditures , which comprised 96% of total expenses

CHARITABLE EXPENSES	EXPLANATION for 2023/2024	2023/2024 £	2022/2023 £
Clinical Supervision	4 Clinical Supervisors have provided Clinical Supervision for all therapists	£8,160	£6,385
Counselling Room Hires	8 different locations were hired for provision of counselling services to clients	£14,511	£10,064
Sessional Therapists	In addition to Dr Lisa Greenspan’s services, 2 additional sessional therapists provided services in Dance/ Movement Psychotherapy and Case Management & Therapy	£16,290	£28,390
Volunteer Expenses	3 Volunteers provided therapy services, and claimed transport and basic costs	£806	£813
Staff Training / Conferences	Additional training was provided for a volunteer by the Pregnancy Sickness Support Charity	£100	£2,457
	TOTAL	£39,866	£48,110

The Charity incurred the following Overhead Costs , which comprised 4% of total expenses .

OVERHEADS	EXPLANATION for 2023/2024	2023/2024 £	2022/2023 £
Office Support & Admin	Google Suite subscription and insurance	£938	£1,170
Accountant & Governance Costs	Data Protection & Accountant Costs	£585	£1,680
Website & Comms	Brandingfont costs	£67	£0.
	TOTAL	£1,590	£2,850

5. Restatement of Opening Balance and Prior Year Income

The financial statements for the year beginning 1 November 2023 reflect a restatement of the opening cash balance and unrestricted income from the prior year.

An amount of £25 , representing an unrestricted donation received into the charity’s PayPal account before 31 October 2023, was omitted from the previous year’s accounts. As a result:

The PayPal bank balance as at 1 November 2023 has been increased by £25 (from £903 to £928);
The unrestricted donations for the year ended 31 October 2023 have been increased by £25 (from £21,509 to £21,534);
The unrestricted fund balance carried forward into the current financial year has also
been restated to reflect this correction (from -£1,309 to -£1,284)

These adjustments do not affect the current year’s income, expenditure, or net movement in funds.

	Originally Stated	Adjustment	Restated
Opening Cash / Bank (1 Nov 2023)	£903	£25	£928
Unrestricted donations (2022/2023)	£21,509	£25	£21,534
Net Income (31 Oct 2023)	-£1,309	£25	-£1,284

6. Bank Accounts Held

The charity held 1 bank account with NatWest as follows:

Bank Address: 135 Bishopsgate, London, EC2M 3UR, United Kingdom Account Name: London Accessible Psychotherapy & Inclusive Supervision Account Number: 69457255 Sort Code: 60-15-20 Bank Balance on 31 December 2024 : £425.48

The charity held 1 PayPal account as follows: PayPal ID : dave.smith@thelapis.uk Bank Balance on 31 December 2024: £0.00

7. Related Party Transactions & Trustee Remuneration

During the period, no Trustees received any funds from the charity

Trustees are not remunerated and receive no benefits.

1 Trustee donated funds to the charity, totalling £23,000

8. Movement in Funds

Net movement of funds comprise only of unrestricted funds, as follows:

As at 1 Nov 2023	Income	Expenses	As at 31 Oct 2024
£927.68	£40,953.87	£40,456.07	$425.48