REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
FOR |
THE CONSORTIUM FOR THERAPEUTIC |
COMMUNITIES (TCTC) |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
FOR |
THE CONSORTIUM FOR THERAPEUTIC |
COMMUNITIES (TCTC) |
THE CONSORTIUM FOR THERAPEUTIC |
COMMUNITIES (TCTC) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
Page |
Report of the Trustees | 1 | to | 3 |
Independent Examiner's Report | 4 |
Statement of Financial Activities | 5 |
Balance Sheet | 6 |
Notes to the Financial Statements | 7 | to | 9 |
THE CONSORTIUM FOR THERAPEUTIC |
COMMUNITIES (TCTC) (REGISTERED NUMBER: 07710339) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 DECEMBER 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 December 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 |
The objects of the charity are to relieve the needs of people who have suffered emotional trauma and mental health difficulties which can be treated in therapeutic communities and therapeutic environments. The charity does this by developing the standard and quality of service in therapeutic settings, and promoting awareness, education and research related to these services amongst health professionals, service providers and the public. |
Public benefit |
The trustees confirm that they have complied with the duties in Section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit. |
The trustees have referred to the guidance in the Charity Commission general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that they have set. |
ACHIEVEMENT AND PERFORMANCE |
The Consortium for Therapeutic Communities (TCTC) is a member's association which promotes a values-based approach to working with people. We believe that relationships and shared responsibility are central to all organisations and that the overall social environment is critical to the effectiveness of any service. Therapeutic Communities (TCs) are settings where the whole context; the physical environment, the way the day is planned and the relationships a person has, are considered to be part of the therapeutic process. |
TCTC has entered a period of growth, and improved financial stability following the Covid 19 pandemic when our activities were hampered. After a review of our activities and capacities we recognised that to meet our current charitable aims and objectives we would need to grow the Board of Trustees / Directors and develop new areas of activity. Over 2023, we have increased the number of regular member events and resources, developed our approach to our main conferences, increased and diversified our Board, developed our approach to EDI (Equality, Diversity and Inclusion), as well as initiating new services in Commissioning and Consultation. |
Membership is growing, in primary Children and Adolescent services, and also Adult Mental Health and Individual membership. Attendance at member events and our key conferences has also increased, and board members have produced articles and represented the charity at a number of national conferences, and key events such as Best Practice events at the House of Lords, the Children's Commissioning Conference and others. TCTC is increasingly seen as having a leading role in representing therapeutic work within the sector. |
FINANCIAL REVIEW |
Investment policy and objectives |
Under the Memorandum and Articles of Association, the charity has the power to invest in any way the trustees wish. The trustees, having regard to the reserves policy, have operated a policy of keeping available funds in an interest bearing deposit. |
Reserves policy |
The trustees have acknowledged that costs for the charity are stable and there is little risk of significant unanticipated expenditure. Reserves of £10,000 are deemed sufficient to mitigate financial risks. Free income reserves at 31 December 2023 amounted to £16,533 (2022 - £3,220). |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The Consortium for Therapeutic Communities (TCTC) is a company limited by guarantee governed by its Memorandum and Articles of Association dated 19 July 2011. On 23 September 2011 it was registered as a charity with the Charity Commission. Membership of the charity is at the discretion of the trustees. |
THE CONSORTIUM FOR THERAPEUTIC |
COMMUNITIES (TCTC) (REGISTERED NUMBER: 07710339) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Recruitment and appointment of new trustees |
At each AGM one third of the trustees will retire from office. Retiring trustees may be reappointed. New trustees must be recommended by existing trustees or be proposed by members. |
Trustees have been appointed on the basis of the relevant expertise that they can bring to the board. All trustees have experience of membership of or working in a therapeutic community or a therapeutic environment. The board includes representatives from a variety of relevant sectors and specialisms. |
Organisational structure |
The board of trustees, which must be three or more, administers the charity. The board meets at least three times per annum and more frequently if necessary. Three of the trustees have been given responsibility to manage the day to day affairs of the charity including its finance. |
Other trustees provide support based on their professional expertise as necessary. |
Risk management |
The major risks to which the charity is exposed have been reviewed and systems established to mitigate those risks. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
Registered office |
Trustees |
Company Secretary |
THE CONSORTIUM FOR THERAPEUTIC |
COMMUNITIES (TCTC) (REGISTERED NUMBER: 07710339) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
REFERENCE AND ADMINISTRATIVE DETAILS |
Independent Examiner |
McCabe Ford Williams |
Chartered Accountants |
Charlton House |
Dour Street |
DOVER |
Kent |
CT16 1BL |
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 |
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
THE CONSORTIUM FOR THERAPEUTIC |
COMMUNITIES (TCTC) |
Independent examiner's report to the trustees of The Consortium for Therapeutic Communities (TCTC) ('the Company') |
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 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 |
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. |
Ian Pascall FCA |
McCabe Ford Williams |
Chartered Accountants |
Charlton House |
Dour Street |
DOVER |
Kent |
CT16 1BL |
19 September 2024 |
THE CONSORTIUM FOR THERAPEUTIC |
COMMUNITIES (TCTC) |
STATEMENT OF FINANCIAL ACTIVITIES |
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
2023 | 2022 |
Unrestricted | Total |
fund | funds |
Notes | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Charitable activities |
Investment income | 3 |
Total |
EXPENDITURE ON |
Charitable activities |
NET INCOME/(EXPENDITURE) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 3,220 |
THE CONSORTIUM FOR THERAPEUTIC |
COMMUNITIES (TCTC) (REGISTERED NUMBER: 07710339) |
BALANCE SHEET |
31 DECEMBER 2023 |
2023 | 2022 |
Total | Total |
funds | funds |
Notes | £ | £ |
CURRENT ASSETS |
Debtors | 5 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 6 | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS/(LIABILITIES) |
FUNDS | 7 |
Unrestricted funds | 3,220 |
TOTAL FUNDS | 3,220 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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. |
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
THE CONSORTIUM FOR THERAPEUTIC |
COMMUNITIES (TCTC) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
1. | STATUTORY INFORMATION |
The Consortium of Therapeutic Communities is an incorporated charitable company, limited by guarantee, registered in England and Wales. In the event of the charitable company being wound up any property remaining would be given to another charity with similar objects and if no property remained, the liability of the members would be limited to £10 each. |
The charitable company's registered number, registered office address and nature of operations can be found in the Report of the Trustees. |
2. | 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. |
There are no material uncertainties that may cast significant doubt on the charitable company's ability to continue as a going concern. |
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. |
Donations, legacies and other forms of voluntary income are recognised as incoming resources when receivable. |
Members subscriptions are recognised when received. |
Grants are included as income when they are receivable. Grants are considered receivable when there is evidence of entitlement. |
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. |
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. |
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
THE CONSORTIUM FOR THERAPEUTIC |
COMMUNITIES (TCTC) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
3. | INVESTMENT INCOME |
2023 | 2022 |
£ | £ |
Deposit account interest |
4. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022. |
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Sundry debtors |
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
2023 | 2022 |
£ | £ |
Trade creditors |
Social security and other taxes |
Accrued expenses |
7. | MOVEMENT IN FUNDS |
Net |
movement | At |
At 1.1.23 | in funds | 31.12.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 3,220 | 13,313 | 16,533 |
TOTAL FUNDS | 13,313 | 16,533 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 70,375 | (57,062 | ) | 13,313 |
TOTAL FUNDS | ( |
) | 13,313 |
THE CONSORTIUM FOR THERAPEUTIC |
COMMUNITIES (TCTC) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 DECEMBER 2023 |
7. | MOVEMENT IN FUNDS - continued |
Comparatives for movement in funds |
Net |
movement | At |
At 1.1.22 | in funds | 31.12.22 |
£ | £ | £ |
Unrestricted funds |
General fund | 3,557 | (337 | ) | 3,220 |
TOTAL FUNDS | 3,557 | (337 | ) | 3,220 |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 65,066 | (65,403 | ) | (337 | ) |
TOTAL FUNDS | 65,066 | (65,403 | ) | (337 | ) |
8. | RELATED PARTY DISCLOSURES |
During the year directors and companies related to them, were invoiced £4,993 (2022 - £6,550) by the charitable company for membership subscriptions, training and conference attendance and at the year end £1,287 (2022 - £1,265) was outstanding. |
During the year companies related to the directors invoiced the charitable company £2,648 (2022 - £144) for consultancy and administrative expenses and at the year end £1,148 (2022 - £NIL) was outstanding. |