Charity Registration No. SC046757 (Scotland)
Company Registration No. SC426602 (Scotland)
FAMILY THERAPY TRAINING NETWORK
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
FAMILY THERAPY TRAINING NETWORK
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms Shelia Duncan
Ms Amanda Jordan
Miss Fiona Crombie
Dr Sivaramkumar Shanmugam
Ms Sarah Eldrid
Ms J Young
Secretary
Ms Shelia Duncan
Charity number (Scotland)
SC046757
Company number
SC426602
Registered office
The Old Surgery
School Road
Tarbert
Argyll
PA29 6UL
Independent examiner
Iain DC Webster CA
The Old Surgery
School Road
Tarbert
Argyll
PA29 6UL
Bankers
The Co-operative Bank
PO Box 250
Delf House
Southway
Skelmersdale
WN8 6WT
The Charity Bank Ltd
Fosse House
182 High Street
Tonbridge
TN9 1BE
FAMILY THERAPY TRAINING NETWORK
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 15
FAMILY THERAPY TRAINING NETWORK
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 JUNE 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 30 June 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's articles of association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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

The charity's objects are the advancement of education with the main beneficiaries being children and young people.

The charity's objectives are to advance education through:

 

 

Family Therapy Training Network (FTTN) provide accredited postgraduate training in family therapy. Family therapy is multi‐disciplinary, with therapists coming from backgrounds including psychology, psychiatry, nursing and social work. Members of Family Therapy Training Network are experienced family therapists and family therapy trainers. The company is regulated by the Association of Family Therapy and courses are accredited with the University of Strathclyde.

 

Family Therapy Training Network provide the only accredited postgraduate training in family therapy in Scotland. By providing this training to individuals and organisations, we support the development of the next generation of family therapists. The work of the therapists is invaluable for the health and wellbeing of families across Scotland. Members of Family Therapy Training Network give their time to train the students and therefore maximise the public benefit.

 

The year 2023-2024 has been a successful one for FTTN. The majority of our Masters students completed dissertations and clinical finals in the summer of 2024 and graduated from the university in the Autumn of 2024. A new Foundation cohort has been started in the autumn of 2024 with students who are funded by NHS Education Scotland. We have started a bespoke course in Inverclyde that will lead to a number of practitioners there becoming qualified at Intermediate level after. We have also delivered a four day input to Children1st which was very well received and continue to work with partners' in the third sector. Out Foundation and Intermediate courses were reaccredited by AFT this year and received very positive feedback. The courses continue to be delivered in a hybrid fashion with part online and part face to face.

 

FAMILY THERAPY TRAINING NETWORK
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 2 -

Courses are delivered through a combination of direct staff contact, essays, and independent study.

 

The Foundation course is part time and lasts for one academic year. It builds on participants’ professional background and personal strengths by engaging with ideas and skills that enhance practice when working with families. A focus on workplace based cases and tasks combined with new learning consolidated by role play, and other experiential learning ensures the training is relevant.

 

The Intermediate year has an emphasis on reflective practice as students develop a cohesive theoretical framework to engage, assess and plan interventions with children, young people and their families. There are opportunities to develop therapeutic use of self, and critique and use evidence based practice on this second year of the training.

 

Years three and four form the Pg Dip / MSc, or qualifying level of the training and require the trainee to complete taught modules and two clinical placements; it is only after completing these four years successfully that you can be registered with AFT and use the title, Family Therapist. Students can choose to do a Masters by undertaking the research module. The Pg Diploma / Masters course is accredited by the University of Strathclyde.

 

The Supervision course is designed for those already qualified as Family Therapists and are looking to go on to supervise and train others. The course lasts two years and is taught by a mixture of theory, application of theory to practice, skills development and presentation of trainees work.

 

The activities all have the aim of developing highly skilled family therapists. Provision of high quality, accredited qualifications contributes to the advancement of education.

Public benefit

The trustees have paid due regard to guidance issued by the Office of the Scottish Charity Regulator in deciding what activities the charity should undertake.

Financial review
Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The charity is a company limited by guarantee and not having a share capital.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

 

Ms Shelia Duncan
Ms Amanda Jordan
Miss Fiona Crombie
Dr Sivaramkumar Shanmugam
Ms Sarah Eldrid
Ms J Young
Ms Marianna Zavrou
Recruitment and appointment of trustees

Trustees are appointed and recruited through an open application and interview process.

 

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

FAMILY THERAPY TRAINING NETWORK
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 3 -

Organisational structure:

 

Members - who have the right to attend the annual general meeting (and any other general meetings) and have important powers under the articles of association and the Act; in particular, the members elect people to serve as Directors and take decisions in relation to changes to the articles themselves.

 

Directors - who comprise the board and hold regular meetings during the period between annual general meetings, and generally control and supervise the activities of the company; in particular, the Directors are responsible for monitoring the financial position of the company.

The Trustees' report was approved by the Board of Trustees.

Miss Fiona Crombie
Trustee
22 November 2024
FAMILY THERAPY TRAINING NETWORK
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FAMILY THERAPY TRAINING NETWORK
- 4 -

I report on the financial statements of the charity for the year ended 30 June 2024, which are set out on pages 5 to 15.

Respective responsibilities of trustees and examiner

The charity’s trustees, who are also the directors of Family Therapy Training Network for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Iain DC Webster
William Duncan (Argyll) Ltd
The Old Surgery
School Road
Tarbert
Argyll
PA29 6UL
Dated: 22 November 2024
FAMILY THERAPY TRAINING NETWORK
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
- 5 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Charitable activities
3
136,221
-
136,221
142,297
2,000
144,297
Investments
4
1,948
-
1,948
937
-
937
Total income
138,169
-
138,169
143,234
2,000
145,234
Expenditure on:
Charitable activities
5
123,407
366
123,773
131,224
1,866
133,090
Total expenditure
123,407
366
123,773
131,224
1,866
133,090
Net income/(expenditure) and movement in funds
14,762
(366)
14,396
12,010
134
12,144
Reconciliation of funds:
Fund balances at 1 July 2023
120,148
10,946
131,094
108,138
10,812
118,950
Fund balances at 30 June 2024
134,910
10,580
145,490
120,148
10,946
131,094

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

FAMILY THERAPY TRAINING NETWORK
BALANCE SHEET
AS AT
30 JUNE 2024
30 June 2024
- 6 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
11
2,564
2,930
Current assets
Debtors
12
25,607
26,981
Cash at bank and in hand
134,624
125,989
160,231
152,970
Creditors: amounts falling due within one year
13
(17,305)
(24,806)
Net current assets
142,926
128,164
Total assets less current liabilities
145,490
131,094
Net assets excluding pension liability
145,490
131,094
The funds of the charity
Restricted income funds
15
10,580
10,946
Unrestricted funds
134,910
120,148
145,490
131,094

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 22 November 2024
Miss Fiona Crombie
Trustee
Company registration number SC426602 (Scotland)
FAMILY THERAPY TRAINING NETWORK
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
- 7 -
1
Accounting policies
Charity information

Family Therapy Training Network is a private company limited by guarantee incorporated in Scotland. The registered office is The Old Surgery, School Road, Tarbert, Argyll, PA29 6UL.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's articles of association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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)". The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

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

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements..

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
FAMILY THERAPY TRAINING NETWORK
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 8 -
1.5
Expenditure

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33.33 straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

FAMILY THERAPY TRAINING NETWORK
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 9 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Providing services
Services provided under contract
136,221
-
136,221
142,297
-
142,297
Performance related grants
-
-
-
-
1,500
1,500

Other income - Marian Gerry funding

-
-
-
-
500
500
136,221
-
136,221
142,297
2,000
144,297
FAMILY THERAPY TRAINING NETWORK
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 10 -
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£

Bank interest received

1,948
937
5
Expenditure on charitable activities
Providing services
Providing services
2024
2023
£
£
Direct costs
Staff costs
52,313
74,365
Depreciation and impairment
366
366

Materials

225
26

Catering costs

428
99

Travel expenses

2,555
1,648

Training expenses

949
-

General expenses

403
30

Equipment hire

-
141

Room hire

4,265
1,257

Consultants fees

27,496
21,171

Placement fees

500
1,600

Accreditation fees, CPD and other events

22,428
17,412
111,928
118,115
Share of support and governance costs (see note 6)
Support
5,276
10,501
Governance
6,569
4,474
123,773
133,090
Analysis by fund
Unrestricted funds
123,407
131,224
Restricted funds
366
1,866
123,773
133,090
FAMILY THERAPY TRAINING NETWORK
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 11 -
6
Support costs allocated to activities
2024
2023
£
£
Office rent, utilites and insurance
2,057
6,640
Repairs and maintenance
80
351
Printing, postage and stationary
202
420
Advertising
963
203
Telephone
1,566
1,497
Travel
19
659
Subscriptions
389
731
Governance costs
6,569
4,474
11,845
14,975
Analysed between:
Providing services
11,845
14,975

Governance costs includes payments to the Independent Examiners of £1,278 (2023: £1,444) for the Independent Examination of the financial statements.

7
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
366
366
8
Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, and no Trustee was reimbursed for any expenditure (2023 - one Trustee was reimbursed £781 for expenses).

9
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
8
10
Employment costs
2024
2023
£
£
Wages and salaries
52,313
74,365
There were no employees whose annual remuneration was more than £60,000.
FAMILY THERAPY TRAINING NETWORK
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 12 -
10
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11
Tangible fixed assets
Computers
£
Cost
At 1 July 2023
10,287
At 30 June 2024
10,287
Depreciation and impairment
At 1 July 2023
7,357
Depreciation charged in the year
366
At 30 June 2024
7,723
Carrying amount
At 30 June 2024
2,564
At 30 June 2023
2,930
12
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
18,149
4,185
Other debtors
4,000
7,883
Prepayments and accrued income
3,458
14,913
25,607
26,981
13
Creditors: amounts falling due within one year
2024
2023
Notes
£
£
Deferred income
14
-
5,750
Accruals and deferred income
17,305
19,056
17,305
24,806
14
Deferred income
2024
2023
£
£
Other deferred income
-
5,750
FAMILY THERAPY TRAINING NETWORK
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
14
Deferred income
(Continued)
- 13 -

Deferred income is included in the financial statements as follows:

2024
2023
£
£
Deferred income is included within:
Current liabilities
-
5,750
Movements in the year:
Deferred income at 1 July 2023
5,750
-
Released from previous periods
(5,750)
-
Resources deferred in the year
-
5,750
Deferred income at 30 June 2024
-
5,750

Deferred course income of £5,750 represents income received in advance of the 2023/24 training season. This was released as income in the current year.

15
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 July 2023
Incoming resources
Resources expended
At 30 June 2024
£
£
£
£
Scottish Government
6,204
-
(366)
5,838
Marian Gerry funding
4,742
-
-
4,742
10,946
-
(366)
10,580
Previous year:
At 1 July 2022
Incoming resources
Resources expended
At 30 June 2023
£
£
£
£
Scottish Government
6,570
-
(366)
6,204
Marian Gerry funding
4,242
500
-
4,742
InverClyde
-
1,500
(1,500)
-
10,812
2,000
(1,866)
10,946
FAMILY THERAPY TRAINING NETWORK
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 14 -
16
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 July 2023
Incoming resources
Resources expended
At 30 June 2024
£
£
£
£
General funds
120,148
138,169
(123,407)
134,910
Previous year:
At 1 July 2022
Incoming resources
Resources expended
At 30 June 2023
£
£
£
£
General funds
108,138
143,234
(131,224)
120,148
17
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 30 June 2024:
Tangible assets
-
2,564
2,564
Current assets/(liabilities)
134,910
8,016
142,926
134,910
10,580
145,490
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 30 June 2023:
Tangible assets
-
2,930
2,930
Current assets/(liabilities)
120,148
8,016
128,164
120,148
10,946
131,094
18
Related party transactions
FAMILY THERAPY TRAINING NETWORK
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
18
Related party transactions
(Continued)
- 15 -
Transactions with related parties

During the year the charity entered into the following transactions with related parties:

Consultancy fees
2024
2023
£
£
Key management personnel
150
5,575
150
5,575

During the year £150 (2023: £Nil) was paid to J Young, a trustee of the charity, for training courses and other duties provided. The rates paid were at open market value and similar to rates paid to other unrelated consultants during the year.

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