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REGISTERED COMPANY NUMBER: 06063084 (England and Wales)

REGISTERED CHARITY NUMBER: 1141793










Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 July 2023

for


ASSOCIATION FOR COGNITIVE
ANALYTIC THERAPY


ASSOCIATION FOR COGNITIVE

ANALYTIC THERAPY


Contents of the Financial Statements

FOR THE YEAR ENDED 31 JULY 2023












Page



Report of the Trustees  

1


to


3


Independent Examiner's Report  

4



Statement of Financial Activities  

5



Balance Sheet  

6


to


7


Notes to the Financial Statements  

8


to


14


ASSOCIATION FOR COGNITIVE

ANALYTIC THERAPY (REGISTERED NUMBER: 06063084)


Report of the Trustees

FOR THE YEAR ENDED 31 JULY 2023




The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).


OBJECTIVES AND ACTIVITIES

Objectives and aims

In order to ensure our work delivers our aims the Board of Trustees sets out and monitors ACAT's Annual Strategic Plan. The strategic aims for each year reflect the charity's aims and objectives and are monitored as a standing item at the Board of Trustees.

The overarching aim is to educate and promote increased awareness and understanding of Cognitive Analytic Therapy ('CAT') amongst health professionals, service providers and the public.

Public benefit and main achievements

The trustees confirm that they have considered the Charity Commission's guidance on public benefit.

Who used and benefitted from our services?

CAT is available to thousands of people with mental health problems in many NHS Trusts and privately. By setting standards for ethical practice (including a complaints procedure available to those receiving CAT), regulating training in CAT and monitoring standards of supervision and continuing professional development, ACAT ensures that clients receive high quality therapies delivered by appropriately trained and updated ACAT members and trainees. At the year end, ACAT had 835 Practitioner and Psychotherapist members, 253 Trainee Members, 12 Non Practising and 6 Retired. There are also 20 Friends of ACAT. ACAT currently provides 1 Foundation Training Course, 10 Accredited Practitioner Training Courses, 1 Psychotherapy Training Course and 6 DClinPsych embedded Foundation Courses.

The Board of Trustees has established a User/Public Involvement strategy from 2012-2013. The focus goes beyond the maintenance of standards in the practice of CAT to clients receiving therapy by seeking to promote CAT's relational and humanistic understanding of distress and conflict by looking to collaborate with other charitable ventures that target vulnerable, socially excluded or disadvantaged groups. It also aims to establish a User/Carer Focus Group to provide Consultation on ACAT strategy and policies.

ACAT also seeks to broaden the experience base of the Board of Trustees with the aim that it more closely reflects the make-up of UK society. The strategy also sets out plans to sponsor both CAT therapies and CAT training for those who may otherwise be excluded from these opportunities.

The Trustees continue with their policy of providing bursaries, in certain circumstances, towards the costs of training courses and conference attendance.

FINANCIAL REVIEW

Financial position

Total reserves held at the year ended 31 July 2023 were £351,418 (2022: £329,051).



ASSOCIATION FOR COGNITIVE

ANALYTIC THERAPY (REGISTERED NUMBER: 06063084)


Report of the Trustees

FOR THE YEAR ENDED 31 JULY 2023



FINANCIAL REVIEW

Reserves policy

The Trustees have examined the charity's requirements for reserves in light of the main risks to the organisation. It has established a policy whereby a prudent amount of the unrestricted funds should be invested in short term deposits as available reserves to meet the working capital requirements of the charity, enabling both current activities and future plans for growth to continue in the event of any significant drop in funding.

The formal reserves policy is reviewed by the Trustees annually and, to the end of the prior year, the accumulated reserves have been retained to ensure that the charity is well placed to cope with any unforeseen financial demands.

During the year, the Trustees formed a Strategic Financial Management Group and proposed that 33% of the unrestricted funds as shown on the finalised Balance Sheet at 31 July 2022 be set aside as a designated fund for the purpose of providing sufficient funds to cover liabilities in the event that the activities of the Charity should cease. This will ensure that any future strategies for investment will be limited to the remaining unrestricted funds. The calculation was made on the reserves value at 31 July 2022 of £329,051, resulting in a transfer between funds of £108,587.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is governed by its Memorandum and Articles of Association.


Recruitment and appointment of new trustees

New trustees are recruited, as necessary, such that their particular skill sets complement the requirements of the charity.

Organisational structure

The ACAT Board of Trustees has eleven trustees at the year end. The Board meets three times a year and sets the strategic direction and policy of the charity.

Decision making

Operational management rests with the Council of Management which, in addition to meeting with the Board of Trustees three times a year, holds an additional four meetings a year by teleconference. The Chair of ACAT is responsible for the operational management of the organisation and is supported by a vice-chair and treasurer who are also trustees. The chair of ACAT manages and supports the ACAT administration manager, administrators and the Project and Liaison Officer.


Induction and training of new and continuing trustees

Trustees attend an annual Trustees away day for the purposes of induction, continuing professional development and strategic planning. Personal development plans for trustees are discussed at additional meetings for trustees preceding the board meetings which are held three times a year.

Risk management

The Board of Trustees have established a Risk Register and Risk Matrix in order to prioritise the major risks facing ACAT in the pursuance of its charitable objectives. The Risk Register is a standing item at meetings of the Board of Trustees and details controls and actions taken to mitigate risk.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06063084 (England and Wales)


Registered Charity number

1141793



ASSOCIATION FOR COGNITIVE

ANALYTIC THERAPY (REGISTERED NUMBER: 06063084)


Report of the Trustees

FOR THE YEAR ENDED 31 JULY 2023



Registered office

PO Box 6793

Dorchester

DT1 9DL


Trustees

J M C Emilion Chair (appointed 21.4.23)

P J Dudley (Chair to 21.4.23)

K L Shannon

E W McCormick (resigned 21.4.23)

S A Yabsley

H J Batchelor (resigned 21.4.23)

A Coshland

R Dewshi

M R Payne

L Harrison

K Portman

E J Walton

H S Stothard (appointed 21.4.23)


Company Secretary

S H White


Independent Examiner

Andrew Jordan FCA

Haines Watts

Chartered Accountants

Bath House

6 - 8 Bath Street

Bristol

BS1 6HL


Bankers

National Westminster Bank plc

Lambeth North Branch

91 Westminster Bridge Road

London

SE1 7HW


This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.


Approved by order of the board of trustees on 2 March 2024 and signed on its behalf by:






J M C Emilion - Trustee


Independent Examiner's Report to the Trustees of

Association for Cognitive

Analytic Therapy



Independent examiner's report to the trustees of Association for Cognitive Analytic Therapy ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2023.


Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').


Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.


Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.


I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:


1.

accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.

the accounts do not accord with those records; or

3.

the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).


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.









Andrew Jordan FCA

The Institute of Chartered Accountants in England and Wales


Haines Watts

Chartered Accountants

Bath House

6 - 8 Bath Street

Bristol

BS1 6HL


4 March 2024


ASSOCIATION FOR COGNITIVE

ANALYTIC THERAPY


Statement of Financial Activities

(Incorporating an Income and Expenditure Account)

FOR THE YEAR ENDED 31 JULY 2023



2023


2022


Unrestricted


Restricted


Total


Total


funds


fund


funds


funds


Notes

£   

£   

£   

£   


INCOME AND ENDOWMENTS FROM

Donations and legacies

2

137,143


-


137,143


127,767



Charitable activities

4

CAT activities

149,855


-


149,855


225,858



Investment income

3

213


-


213


10


Other income

15,109


-


15,109


-


Total

302,320


-


302,320


353,635



EXPENDITURE ON

Charitable activities

5

CAT activities

279,953


-


279,953


279,736



NET INCOME

22,367


-


22,367


73,899




RECONCILIATION OF FUNDS

Total funds brought forward

329,051


-


329,051


255,152



TOTAL FUNDS CARRIED FORWARD

351,418


-


351,418


329,051



ASSOCIATION FOR COGNITIVE

ANALYTIC THERAPY (REGISTERED NUMBER: 06063084)


Balance Sheet

31 JULY 2023



2023


2022


Unrestricted


Restricted


Total


Total


funds


fund


funds


funds


Notes

£   

£   

£   

£   


CURRENT ASSETS


Stocks

11

1,083


-


1,083


1,010


Debtors

12

38,708


-


38,708


48,079


Cash at bank and in hand

387,927


-


387,927


368,008


427,718


-


427,718


417,097



CREDITORS


Amounts falling due within one year

13

(76,300

)

-


(76,300

)

(88,046

)


NET CURRENT ASSETS

351,418


-


351,418


329,051



TOTAL ASSETS LESS CURRENT

LIABILITIES

351,418


-


351,418


329,051



NET ASSETS

351,418


-


351,418


329,051


FUNDS

14

Unrestricted funds

351,418


329,051


TOTAL FUNDS

351,418


329,051



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


ASSOCIATION FOR COGNITIVE

ANALYTIC THERAPY (REGISTERED NUMBER: 06063084)


Balance Sheet - continued

31 JULY 2023


These financial statements have been prepared in accordance with and delivered in accordance with the special provisions applicable to small charitable companies subject to the small companies regime.




The financial statements were approved by the Board of Trustees and authorised for issue on 2 March 2024 and were signed on its behalf by:






J M C Emilion - Trustee


ASSOCIATION FOR COGNITIVE

ANALYTIC THERAPY


Notes to the Financial Statements

FOR THE YEAR ENDED 31 JULY 2023



1.

ACCOUNTING POLICIES



Basis of preparing the financial statements


The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.



The company is a private company limited by guarantee, incorporated in England and Wales.



The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.



Going concern


The trustees consider that the charity has sufficient cash reserves to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved.



Income


All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.



Income from membership subscriptions, training and other courses, workshops, conferences, book sales and other income is accounted for in the period to which it relates.



Expenditure


Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.



Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


Taxation

The charity is exempt from corporation tax on its charitable activities.


Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.


Pension costs and other post-retirement benefits


The charitable company operates a defined contribution pension scheme.  Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.



ASSOCIATION FOR COGNITIVE

ANALYTIC THERAPY


Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JULY 2023



1.

ACCOUNTING POLICIES - continued



Financial instruments

The charitable company 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 settlement value. The liquid funds of bank balances are shown at their realisable values.

Debtors
Debtors comprise trade debtors and recoverable gift aid.

Creditors
Creditors comprise trade creditors, accruals and deferred income.

2.

DONATIONS AND LEGACIES


2023


2022

£   

£   



Donations

1,270


1,120




Gift aid

20,259


20,393




Membership subscriptions

115,614


106,254



137,143


127,767




3.

INVESTMENT INCOME


2023


2022

£   

£   



Bank interest received

213


10




4.

INCOME FROM CHARITABLE ACTIVITIES


2023


2022


Activity

£   

£   



ACAT training and other

courses


CAT activities

91,602


133,972




Conference income

CAT activities

16,790


31,620




Workshops

CAT activities

41,388


59,191




Book sales and other income

CAT activities

75


1,075



149,855


225,858





ASSOCIATION FOR COGNITIVE

ANALYTIC THERAPY


Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JULY 2023



5.

CHARITABLE ACTIVITIES COSTS


Direct

Support



Costs (see

costs (see



note 6)

note 7)

Totals

£   

£   

£   



CAT activities

116,781


163,172


279,953




6.

DIRECT COSTS OF CHARITABLE ACTIVITIES


2023


2022

£   

£   



ACAT supervisor training

-


6,441




ACAT training courses

69,395


70,590




Conferences

9,485


28,833




Introductory courses

-


9,600




ACAT training division

-


27,641




Workshops

36,706


29,150




Bursaries

1,195


8,080



116,781


180,335




7.

SUPPORT COSTS


Governance



Management


costs


Totals

£   

£   

£   



CAT activities

149,915


13,257


163,172





Support costs, included in the above, are as follows:




Management



2023


2022


CAT


Total


activities


activities

£   

£   



Salaries

63,977


61,134




Social security

134


518




Pensions

1,358


1,272




Sundries

683


1,860




Consultancy and other staff costs

7,340


683




Council and committee expenses

2,181


865




Rent, rates, service charges and utilities

19,789


3,439




Insurance

1,410


506




Printing, postage and stationery

817


2,303




Marketing

4,049


3,360




Telephone

542


780




Computer costs

42,363


1,507




Carried forward

144,643


78,227




ASSOCIATION FOR COGNITIVE

ANALYTIC THERAPY


Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JULY 2023



7.

SUPPORT COSTS - continued



Management - continued



2023


2022


CAT


Total


activities


activities

£   

£   



Brought forward

144,643


78,227




Online library costs

-


560




Legal and professional

792


2,177




Subscriptions

1,463


2,740




Interest and charges

3,017


2,930



149,915


86,634




Governance costs



2023


2022


CAT


Total


activities


activities

£   

£   



Consultancy

7,440


8,640




Accountancy and legal fees

5,817


4,127



13,257


12,767




8.

NET INCOME/(EXPENDITURE)



Net income/(expenditure) is stated after charging/(crediting):




2023


2022

£   

£   



Accountants' fees - Haines Watts, independent examination

1,380


1,300




Accountants' fees - Haines Watts, other services

2,695


2,814




9.

TRUSTEES' REMUNERATION AND BENEFITS


There were no trustees' remuneration or other benefits for the year ended 31 July 2023 nor for the year ended 31 July 2022.


ASSOCIATION FOR COGNITIVE

ANALYTIC THERAPY


Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JULY 2023



9.

TRUSTEES' REMUNERATION AND BENEFITS - continued



Trustees' expenses



Two trustees (2022 - one trustee) were reimbursed during the year for travelling expenses of £282  -(2022 - £132).


10.

STAFF COSTS


2023


2022

£   

£   



Wages and salaries

63,977


61,134




Social security costs

134


518




Other pension costs

1,358


1,272



65,469


62,924





The average monthly number of employees during the year was as follows:



2023


2022


Administration staff

3


3





No employees received emoluments in excess of £60,000.


11.

STOCKS

2023

2022


£   

£   



Stocks

1,083


1,010




12.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022


£   

£   



Trade debtors

12,318


3,715




Other debtors - gift aid

19,915


41,393




Prepayments

6,475


2,971



38,708


48,079





ASSOCIATION FOR COGNITIVE

ANALYTIC THERAPY


Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JULY 2023



13.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022


£   

£   



Trade creditors

21,273


1,839




Social security and other taxes

917


762




Other creditors

310


270




Accruals and deferred income

53,800


85,175



76,300


88,046




14.

MOVEMENT IN FUNDS


Net


Transfers




movement


between


At



At 1.8.22


in funds


funds


31.7.23


£   

£   

£   

£   



Unrestricted funds


General fund

329,051


22,367


(108,587

)

242,831




Unforeseen costs reserve

-


-


108,587


108,587



329,051


22,367


-


351,418




TOTAL FUNDS

329,051


22,367


-


351,418





Net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

302,320


(279,953

)

22,367





TOTAL FUNDS

302,320


(279,953

)

22,367






Comparatives for movement in funds



Net




movement


At



At 1.8.21


in funds


31.7.22


£   

£   

£   



Unrestricted funds


General fund

255,152


73,899


329,051





TOTAL FUNDS

255,152


73,899


329,051




ASSOCIATION FOR COGNITIVE

ANALYTIC THERAPY


Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 JULY 2023



14.

MOVEMENT IN FUNDS - continued



Comparative net movement in funds, included in the above are as follows:



Incoming


Resources


Movement



resources


expended


in funds


£   

£   

£   



Unrestricted funds


General fund

353,635


(279,736

)

73,899





TOTAL FUNDS

353,635


(279,736

)

73,899





Transfers between funds



During the year £108,587 was transferred from the General Fund to a designated fund, Unforeseen Costs Reserve for the purpose of providing sufficient funds to cover liabilities in the event that the activities of the Charity should cease.


15.

EMPLOYEE BENEFIT OBLIGATIONS



During the year, the charity paid into a defined contribution pension scheme. The total for the year of £1,358 (2022: £1,272) is included within expenditure in the Statement of Financial Activities.



There was £310 outstanding pension contributions at the year end (2022: £270)


16.

RELATED PARTY DISCLOSURES



There were no related party transactions for the year ended 31 July 2023.