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Registered number: 03610301
The Foundation for Psychotherapy and Counselling
Directors' Report and
Unaudited Financial Statements
For The Year Ended 30 June 2023
Godfrey Wilson Limited
Fifth Floor Mariner House
62 Prince Street
Bristol
BS1 4QD
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2—5
Accountant's Report 6
Income and Expenditure Account 7
Balance Sheet 8
Notes to the Financial Statements 9—11
Page 1
Company Information
Directors Elizabeth Kent
Christine McKenzie
Lloyd Peckham
Karin Pappenheim
Secretary Jonathan Isaac
Company Number 03610301
Registered Office 5 Maidstone Buildings Mews
72-76 Borough High Street
London
SE1 1GN
Accountants Godfrey Wilson Limited
Fifth Floor Mariner House
62 Prince Street
Bristol
BS1 4QD
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 30 June 2023 .
Principal Activity
The principal activities of the company in the year under review were to promote education and undertake training for those involved in psychotherapy and counselling, and to support the education of the general public as to the use and value of counselling and psychotherapy within the community. 
Not-for-Profit Status
Clause 5 of the Articles requires that the income and property of the company shall be applied solely towards the promotion of the objects of the Company as set forth in the Articles, and that none of the income or property of the Company may be paid or transferred directly or indirectly by way of a dividend bonus or otherwise by way of profit to any member of the Company and that no director may be employed by, or receive any remuneration from, or receive any other financial benefit, from the Company, unless the payment is permitted by Articles 13 to 17. 
Review of the Business
Total expenditure increased from £117,793 in 2021/22 to £134,201 in 2022/23. £14,512 of the increase was returned to members as member services, the remaining £2,000 of the increase was a 3% increase in administrative costs. Total income decreased slightly from £141,870 in 2021/22 to £141,035 in 2022/23, reflecting a reduction in fees for some categories of membership balanced by an increase in the number of members. The resulting surplus of £6,833 takes total reserves to £81,660, which is above the maximum level for the emergency operating reserve set by the Board.
A further 6 lapsed professional members re-joined during the year (79 have now re-joined over the last four years). Professional membership increased from 480 to 489. Total membership (including retired and trainee members) increased from 614 in 2021/22 to 646 in 2021/22.
An average of 577 members subscribed to BJP during 2022/23. The cost of an individual subscription to BJP is £70 per year. The total value of this benefit is £40,390.
454 members subscribed to PEP-Web in 2022/23. The annual cost of an individual subscription to PEP-Web is $145, approximately £128. The total value of this benefit is £58,112.
96 members have an IJP subscription. The full annual cost of an individual subscription to IJP for 2022 is £200. The discounted price is £85 so the discount is worth £115. The total value of this benefit is £11,040.
146 CPD events were held during 2022/23 delivering 2,259 hours of Formal Learning CPD valued at £15/hour and 888 hours of Learning and Reflection from Others CPD valued at £5/hour, with a total value of £38,325.
UKCP charges their Direct Members £250 for their 5-yearly reaccreditation to the UKCP Register. We provide this service to our UKCP registrants at no additional cost. 45 members completed their reaccreditation in 2022/23. The total value of this benefit is £11,250. 
UKCP gives their individual members who register through an organisation an annual discount of £30 (compared to the fee for Direct Membership). During 2022/23, 285 FPC members were registered with UKCP generating a value of £8,550.
The total of all tangible benefits for the 2022/23 membership year is £167,667. Total fees paid by members were £140,716. 
In 2022/23 we have achieved a cost/benefit ratio of 119% (2021/22: 109%), exceeding our target by 19%.
The work of FPC would not be possible without the significant voluntary commitment of many members participating in committees and organising events. The Board met 4 times during the year. The Ethics Committee continued to meet regularly through the year. The Trainee Liaison Committee continued their good work in supporting trainees as they approach graduation.
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Page 3
Future Developments
Professional Membership fees for 2023/24 have been reduced by £40 to reflect the BJP subscription now being an additional opt-in charge. 
Following the Strategic Review carried out during 2022, the Board presented a five-year Strategic Plan to the membership at the AGM on 18th March 2023. The plan was enthusiastically welcomed by members and was formally adopted. The strategy committed to introducing initiatives to achieve six key outcones over the next five years:
  1. All members feel welcome, included, safe, respected and valued in their professional community.
  2. All professional members, through membership of FPC, meet the professional standards set by their regulator.
  3. All professional members are working to their chosen capacity, whether in private practice or employment.
  4. All members feel supported, stimulated and fulfilled by their professional community.
  5. FPC is contributing to WPF being the most attractive option for initial and further psychotherapy training.
  6. FPC members, through collective action, are influencing and contributing to the development of the Psychotherapy Profession.
On 31st July 2023, WPF Therapy Ltd permanently closed due to insolvency. WPF Therapy Ltd had been the main route to membership of FPC since being founded in 1978. FPC and WPF Therapy Ltd were separate legal entities and the closure of WPF Therapy Ltd has no direct impact on the viability of FPC. During the 2023/24 membership year, the FPC Board will be reviewing the routes to membership of FPC and exploring opportunities to forge new relationships with the wider WPF family of organisations.
Reserves
The Directors believe that the company should hold freely available financial reserves (the "Emergency Operating Reserve" - EOR) because it has no endowment funding and is entirely dependent for income upon membership fees, which is inevitably subject to fluctuation, and it requires protection against, and the ability to continue operating despite, catastrophic or lesser, but damaging, events. The Directors believe that the minimum level of the EOR should be the equivalent of three months' operating costs, and that the maximum level of the EOR should be the equivalent of six months' operating costs, calculated and reviewed annually. At 30 June 2023 the level of all reserves stood at £81,660 (30 June 2022: £74,826), which is above the required EOR range for the current year. The Directors have set a break-even budget for 2023/24. The Directors will continue to set budgets that will maintain the EOR within the agreed levels over the coming years.  The Directors believe that the EOR should be maintained at the desired level consistent with the company's overall financial position and its need to maintain and develop its activities.
Surplus Reserves, in addition to the EOR, are held in designated funds for future investment to develop new and enhanced services. There is currently £9,659 held in designated funds. The Board have allocated the designated fund to cover any one-off expenditure relating to the implementation of the strategic plan
Internal Financial Control
The company has in place systems of internal control. They are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include:
  • A rolling plan and an annual budget and operational plan approved by the Directors;
  • A number of matters are specifically reserved for the Directors' approval;
  • There is a clear organisational structure with appropriate lines of reporting;
  • Regular consideration by the Directors of financial results, variance from budgets, non-financial performance indicators and benchmarking reviews;
  • The development of policy documents covering major strategic and operational activities reviewed with appropriate regularity and consultation; and
  • The delegation by the Directors to the Company Secretary of the identification and management of risks.
...CONTINUED
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Page 4
Future Developments - continued
Risk Management
The Directors conduct an annual review of the risks to which the company is exposed and systems are established to monitor and mitigate those risks. 
At the 2023 review the Directors identified 28 low risks, one medium risk and no high risks. For all risks, control procedures are in place. Medium risks have monitoring processes in place. High risks have mitigating action in place. 
Structure of governance 
Up to eight Directors are elected by the members at the Annual General Meeting, and up to four Directors are appointed by the Board, for periods of three years. Vacancies for Elected Directors may be filled by co-option by the Board for the period until the next Annual General Meeting. The Board appoints the Chair, Vice-Chair and any other Officers.
Directors
The directors who held office during the year were as follows:
Richard Burgess Resigned 05/08/2023
Elizabeth Kent
Christine McKenzie
Mary Rose Thompson Resigned 18/03/2023
Lloyd Peckham
Karin Pappenheim Appointed 30/08/2023
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing the financial statements the directors are required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
FPC is a private not-for-profit company limited by guarantee, registered in England and Wales under registration number 03610301 and is governed by its Articles.
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Statement of Directors' Responsibilities - continued
FPC is the professional home for WPF trained therapists. Run by our members, we represent the interests of our members. For graduates and trainees, we help foster their sense of belonging and their professional development. 
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Elizabeth Kent
Director
27/01/2024
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Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of The Foundation for Psychotherapy and Counselling For The Year Ended 30 June 2023
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of The Foundation for Psychotherapy and Counselling For The Year Ended 30 June 2023 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of The Foundation for Psychotherapy and Counselling , as a body, in accordance with the terms of our engagement letter dated 14 September 2021. Our work has been undertaken solely to prepare for your approval the accounts of The Foundation for Psychotherapy and Counselling and state those matters that we have agreed to state to the directors of The Foundation for Psychotherapy and Counselling , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Foundation for Psychotherapy and Counselling and its directors, as a body, for our work or for this report.
It is your duty to ensure that The Foundation for Psychotherapy and Counselling has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Foundation for Psychotherapy and Counselling . You consider that The Foundation for Psychotherapy and Counselling is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of The Foundation for Psychotherapy and Counselling . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Rob Wilson FCA
27/01/2024
Godfrey Wilson Limited
Fifth Floor Mariner House
62 Prince Street
Bristol
BS1 4QD
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Income and Expenditure Account
2023 2022
Notes £ £
TURNOVER 3 140,716 141,857
GROSS SURPLUS 140,716 141,857
Administrative expenses (134,142 ) (117,791 )
OPERATING SURPLUS 6,574 24,066
Other interest receivable and similar income 319 13
SURPLUS BEFORE TAXATION 6,893 24,079
Tax on Surplus 5 (61 ) (2 )
SURPLUS AFTER TAXATION BEING SURPLUS FOR THE FINANCIAL YEAR 6,832 24,077
The notes on pages 9 to 11 form part of these financial statements.
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Balance Sheet
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Cash at bank and in hand 188,489 191,463
188,489 191,463
Creditors: Amounts Falling Due Within One Year 6 (106,831 ) (116,637 )
NET CURRENT ASSETS (LIABILITIES) 81,658 74,826
TOTAL ASSETS LESS CURRENT LIABILITIES 81,658 74,826
NET ASSETS 81,658 74,826
Income and Expenditure Account 81,658 74,826
MEMBERS' FUNDS 81,658 74,826
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Lloyd Peckham
Director
27/01/2024
The notes on pages 9 to 11 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Foundation for Psychotherapy and Counselling is a private company, limited by guarantee, incorporated in England & Wales, registered number 03610301 . The registered office is 5 Maidstone Buildings Mews, 72-76 Borough High Street, London, SE1 1GN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. The company only capitalises fixed assets with a cost of more than £1,000. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable surplus. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable surplus will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable surplus will be available to allow all or part of the asset to be recovered.
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2.4. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in surplus or deficit, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Turnover
Company turnover derived from the United Kingdom.
2023 2022
£ £
United Kingdom 140,716 141,857
140,716 141,857
4. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
5. Tax on Surplus
Tax Rate 2023 2022
2023 2022 £ £
Current tax
UK Corporation Tax 19.0% 19.0% 61 2
Total tax charge for the period 61 2
2023 2022
£ £
Profit before tax 6,893 24,079
Breakdown of tax charge is:
Tax on profit at 19% (UK standard rate) 1,309 4,575
Revenue exempt from taxation (1,248 ) (4,573 )
Total tax charge for the period 61 2
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 46 5
Deferred income 83,754 101,932
Accruals 23,031 14,700
106,831 116,637
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £10.
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