Registered number
03195460
The British Association of Dramatherapists
Report and Accounts
31 December 2023
The British Association of Dramatherapists
Report and accounts
Contents
Page
Company information 1
Directors' report 2
Accountants' report 3
Income and expenditure account 4
Balance sheet 5
Statement of changes in equity 6
Notes to the accounts 7-9
The British Association of Dramatherapists
Company Information
Directors
Natasha Hargrove
Rachel Lambie
Debbie Oyewole
Sienna Forrester
Amy Wilshire (appointed 5 April 2024)
Michael Clarke (appointed 5 April 2024)
Accountants
FJM Accountancy Limited
23 Shackleton Court
2 Maritime Quay
London
E14 3QF
Bankers
Triodos Bank Nv
Deanery Road
Bristol
BS1 5AS
Registered office
2 Holt Close
Chislehurst
BR7 5FH
Registered number
03195460
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
Income and Expenditure Account
for the year ended 31 December 2023
2023 2022
£ £
Income 154,491 151,385
Administrative expenses (142,551) (155,125)
Gross surplus/(deficit) 11,940 (3,740)
Employee costs (56,312) (57,792)
Operating deficit (44,372) (61,532)
Interest receivable 2,441 735
Interest payable (64) -
Deficit before taxation (41,995) (60,797)
Tax on deficit - -
Deficit for the financial year (41,995) (60,797)
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
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