The British Association of Dramatherapists |
Registered number: |
03195460 |
Directors' Report |
|
|
The directors present their report and accounts for the year ended 31 December 2023. |
|
|
Principal activities |
The company's principal activity during the year continued to be the professional body for Dramatherapists in the United Kingdom. The company operates as a mutual association. |
|
|
Directors |
The following persons served as directors during the year: |
|
|
Natasha Hargrove |
|
Rachel Lambie |
|
Debbie Oyewole |
|
Sienna Forrester |
|
Amy Wilshire (appointed 5 April 2024) |
|
Michael Clarke (appointed 5 April 2024) |
|
Heather Williams (appointed 22 March 2023 resigned 12 July 2024) |
|
John Hazlett Dickinson (appointed 30 September 2023, resigned 12 January 2024) |
|
Abigail Nelson (appointed 30 September 2023, resigned 13 November 2023) |
|
Jane Bourne (resigned 4 November 2023) |
|
Elizabeth Merrick (resigned 7 September 2023) |
|
Heather Turkington (resigned 20 March 2023) |
|
Suzanne Spiers (resigned 20 January 2023) |
|
|
Small company provisions |
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime. |
|
|
This report was approved by the board on 17 September 2024 and signed on its behalf. |
|
|
|
|
Michael Clarke |
Director |
|
The British Association of Dramatherapists |
Accountants' Report |
|
|
Accountants' report to the directors of |
The British Association of Dramatherapists |
|
You consider that the company is exempt from an audit for the year ended 31 December 2023. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. |
In accordance with your instructions, we have prepared the accounts which comprise the Income and Expenditure Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. |
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. |
|
FJM Accountancy Limited |
Accountants |
|
23 Shackleton Court |
2 Maritime Quay |
London |
E14 3QF |
|
17 September 2024 |
|
The British Association of Dramatherapists |
Registered number: |
03195460 |
Balance Sheet |
as at 31 December 2023 |
|
Notes |
|
|
2023 |
|
|
2022 |
£ |
£ |
Fixed assets |
Tangible assets |
3 |
|
|
1,675 |
|
|
271 |
|
Current assets |
Debtors |
4 |
|
3,286 |
|
|
5,780 |
Cash at bank and in hand |
|
|
105,564 |
|
|
136,343 |
|
|
|
108,850 |
|
|
142,123 |
|
Creditors: amounts falling due within one year |
5 |
|
(54,620) |
|
|
(44,494) |
|
Net current assets |
|
|
|
54,230 |
|
|
97,629 |
|
Net assets |
|
|
|
55,905 |
|
|
97,900 |
|
|
|
|
|
|
|
|
Capital and reserves |
Income and expenditure account |
|
|
|
41,754 |
|
|
81,246 |
BADth Trust Funds |
|
|
|
14,151 |
|
|
16,654 |
|
Shareholder's funds |
|
|
|
55,905 |
|
|
97,900 |
|
|
|
|
|
|
|
|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
Michael Clarke |
Director |
Approved by the board on 17 September 2024 |
|
The British Association of Dramatherapists |
Statement of Changes in Equity |
for the year ended 31 December 2023 |
|
|
BADth |
Income |
Total |
Trust |
& expend- |
Funds |
iture |
|
|
|
|
|
|
|
account |
£ |
£ |
£ |
|
At 1 January 2022 |
10,959 |
|
147,738 |
|
158,697 |
|
Deficit for the financial year |
- |
|
(60,797) |
|
(60,797) |
|
|
|
|
|
|
|
|
|
|
|
Deficit allocated to Trust Funds |
3,836 |
|
(3,836) |
|
- |
|
Transfer 5% of prior year surplus |
1,859 |
|
(1,859) |
|
- |
|
At 31 December 2022 |
16,654 |
|
81,246 |
|
97,900 |
|
|
|
|
|
|
|
|
|
|
|
|
|
At 1 January 2023 |
16,654 |
|
81,246 |
|
97,900 |
|
Deficit for the financial year |
- |
|
(41,995) |
|
(41,995) |
|
|
|
|
|
|
|
|
|
|
|
Surplus allocated to Trust Funds |
729 |
|
(729) |
|
- |
|
Transfer 5% of prior year surplus |
(3,232) |
|
3,232 |
|
- |
|
At 31 December 2023 |
14,151 |
|
41,754 |
|
55,905 |
|
Reale |
Notes to the Accounts |
for the year ended 31 December 2023 |
|
|
1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable. Turnover comprises membership subscriptions and related income. Membership subscriptions are allocated on a straight line basis over the membership year. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
|
|
IT equipment |
over 3 years |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
2 |
Employees |
2023 |
|
2022 |
Number |
Number |
|
|
Average number of persons employed by the company |
11 |
|
9 |
|
|
|
|
|
|
|
|
|
|
3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
IT equipment |
£ |
|
Cost |
|
At 1 January 2023 |
1,237 |
|
Additions |
1,739 |
|
At 31 December 2023 |
2,976 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 January 2023 |
966 |
|
Charge for the year |
335 |
|
At 31 December 2023 |
1,301 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2023 |
1,675 |
|
At 31 December 2022 |
271 |
|
|
4 |
Debtors |
2023 |
|
2022 |
£ |
£ |
|
|
Accounts receivable |
1,161 |
|
2,743 |
|
Other debtors |
2,125 |
|
3,037 |
|
|
|
|
|
|
3,286 |
|
5,780 |
|
|
|
|
|
|
|
|
|
|
5 |
Creditors: amounts falling due within one year |
2023 |
|
2022 |
£ |
£ |
|
|
Accounts payable |
23,758 |
|
11,774 |
|
Taxation and social security costs |
964 |
|
907 |
|
Other creditors |
29,898 |
|
31,813 |
|
|
|
|
|
|
54,620 |
|
44,494 |
|
|
|
|
|
|
|
|
|
|
6 |
Controlling party |
|
|
The company is limited by guarantee and has no share capital. The company is therefore controlled by its members, as a body and there is no one individual controlling party. |
|
|
7 |
Other information |
|
|
The British Association of Dramatherapists is a private company limited by guarantee and incorporated in England. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of a winding up. Its registered office is: |
|
|
2 Holt Close |
|
Chislehurst |
|
BR7 5FH |