IRIS Accounts Production v25.1.4.42 Other Company accounts True false Pounds 1.10.23 30.9.24 30.9.24 FY Ms S A Trevaskis Mr J E Maxwell Miss J Gunn Ms S L Langstaff Mrs K L Jones Ms P J Richardson FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true true false true false false false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh033642202023-09-30033642202024-09-30033642202023-10-012024-09-30033642202022-09-30033642202022-10-012023-09-30033642202023-09-3003364220ns0:CharitableCompanyLimitedByGuarantee2023-10-012024-09-3003364220ns15:PoundSterling2023-10-012024-09-3003364220ns0:Trustee12023-10-012024-09-3003364220ns0:Trustee22023-10-012024-09-3003364220ns0:Trustee32023-10-012024-09-3003364220ns0:Trustee42023-10-012024-09-3003364220ns0:Trustee52023-10-012024-09-3003364220ns0:Trustee62023-10-012024-09-3003364220ns11:FRS1022023-10-012024-09-3003364220ns11:IndependentExaminationCharity2023-10-012024-09-3003364220ns11:SmallCompaniesRegimeForAccounts2023-10-012024-09-3003364220ns11:FullAccounts2023-10-012024-09-3003364220ns11:CharitiesSORP2023-10-012024-09-300336422022023-10-012024-09-3003364220ns16:EnglandWales2023-10-012024-09-3003364220ns11:RegisteredOffice2023-10-012024-09-3003364220ns0:Activity82023-10-012024-09-3003364220ns0:Activity82022-10-012023-09-3003364220ns0:Activity102023-10-012024-09-3003364220ns0:Activity102022-10-012023-09-3003364220ns0:Activity112023-10-012024-09-3003364220ns0:Activity112022-10-012023-09-3003364220ns0:Activity122023-10-012024-09-3003364220ns0:Activity122022-10-012023-09-3003364220ns0:Activity92023-10-012024-09-3003364220ns0:Activity92022-10-012023-09-3003364220ns0:Activity132023-10-012024-09-3003364220ns0:Activity132022-10-012023-09-3003364220ns10:WithinOneYear2024-09-3003364220ns10:WithinOneYear2023-09-3003364220ns0:TotalUnrestrictedFunds2024-09-3003364220ns10:PatentsTrademarksLicencesConcessionsSimilar2023-10-012024-09-3003364220ns10:FurnitureFittingsToolsEquipment2023-10-012024-09-3003364220ns10:ComputerEquipment2023-10-012024-09-300336422022023-10-012024-09-300336422032023-10-012024-09-3003364220ns10:OwnedAssets2023-10-012024-09-3003364220ns10:OwnedAssets2022-10-012023-09-3003364220ns10:PatentsTrademarksLicencesConcessionsSimilar2022-10-012023-09-3003364220ns10:PatentsTrademarksLicencesConcessionsSimilar2023-09-3003364220ns10:PatentsTrademarksLicencesConcessionsSimilar2024-09-3003364220ns10:PatentsTrademarksLicencesConcessionsSimilar2023-09-3003364220ns10:FurnitureFittings2023-09-3003364220ns10:ComputerEquipment2023-09-3003364220ns10:FurnitureFittings2024-09-3003364220ns10:ComputerEquipment2024-09-3003364220ns10:FurnitureFittings2023-09-3003364220ns10:ComputerEquipment2023-09-3003364220ns10:WithinOneYear2023-10-012024-09-3003364220ns0:TotalUnrestrictedFunds2023-09-3003364220ns0:TotalUnrestrictedFunds2023-10-012024-09-30
REGISTERED COMPANY NUMBER: 03364220 (England and Wales)
REGISTERED CHARITY NUMBER: 1062624














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 September 2024

for

United Kingdom Association for
Transactional Analysis

United Kingdom Association for
Transactional Analysis






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Report of the Trustees 1 to 5

Independent Examiner's Report 6 to 7

Statement of Financial Activities 8

Balance Sheet 9 to 10

Notes to the Financial Statements 11 to 22

United Kingdom Association for
Transactional Analysis (Registered number: 03364220)

Report of the Trustees
for the Year Ended 30 September 2024


The trustees are pleased to present their annual report and the financial statements of the accounts for the UK Association for Transactional Analysis (UKATA).

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 30 September 2024. 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
UKATA is a charity and exists as a professional body that sets standards of competence and ethical practice for Transactional Analysts, psychotherapists and counsellors and trainees in Great Britain.

The principal activity is to advance the education of the public in the study, theory and practice of Transactional Analysis in the UK in accordance with recognised standards of professional competence. In considering its charitable activities the Association considers the Charity Commission's general guidance on public benefit in relation to the education of the public. The Trustees have due regard to the Charity Commission's guidance on public benefit and are satisfied that the charity fulfils the public benefit requirement.

The Association is a member organisation of the United Kingdom Council for Psychotherapy (UKCP) and is affiliated to the European Association for Transactional Analysis (EATA).

UKATA and its Trustees relies on the dedicated assistance of volunteers to operate the established committees of the Association.

As well as the committees UKATA retains an External Examiner and an External Moderator, two EATA delegates, the Transactional Analyst Magazine, supporting the Written Exam Coordinator in running the UK psychotherapy written exam marking system and keeping members in touch with developments via the website, a monthly newsletter and other social media.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
At the end of the year there was a net surplus of income over expenditure of £25,276. This compares with net surpluses of £14,417 in 2023, £3,311 in 2022 and £4,335 in 2021.

The financial surplus generated this year means that UKATA had reserves of £286,661 (2023 - £261,385, 2022 - £246,968) and is a secure and financially robust Association.

UKATA is in a good operational position with a good membership income stream.

We continue to meet the regulatory and ethical demands of our regulatory bodies EATA and UKCP.


United Kingdom Association for
Transactional Analysis (Registered number: 03364220)

Report of the Trustees
for the Year Ended 30 September 2024


ACHIEVEMENT AND PERFORMANCE
Investment performance
UKATA places surplus cash on deposit with various financial institutions accepting deposits from charitable organisations.

We are still working on updating the bank signatories for the accounts. All signatories are known, but this has proved a slow and complex process with which we are making progress.

In the coming year we will develop a more detailed investment strategy, continuing to explore how to improve the income from investments while maintaining a cautious approach.

FINANCIAL REVIEW
Future strategy and reserves policy
Current reserves
At the end of the financial year UKATA had total reserves of £286,661 (2023 - £261,385, 2022 - £246,968). Of this sum £90,000 (2023 - £80,000) has been designated as an emergency operating reserve.

Reserves are funds that are freely available to spend on any of our charitable purposes. In the past, the reserves have been used to protect the organisation.

In the last year our reserves were used to protect UKATA and allow us to not raise fees for members and RTEs. Our aim is to continue with this strategy for 2025.

Designated reserves
In general, UKATA has low fixed costs and predictable income levels. However, income levels are likely to fluctuate in the coming year due the reduction in the number of RTEs and the associated reduction in individual members.

Currently a sum of £90,000 (2023 - £80,000) has been designated as an Emergency Operating Reserve.

Our Legal Advice Reserve will remain at £50,000 (2023 - £50,000). It is rare that UKATA has needed to seek legal advice in the last ten years, but on the occasions when it has been needed the cost has been high.

General fund
Consequently, a sum of £146,661 (2023 - £131,385, 2022 - £116,968) is held within the General Fund.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
UKATA is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 1 May 1997 as amended by Special Resolutions dated 14 November 2009 and 19 January 2010. It was registered as a charity on 3 June 1997.

The charitable company changed its name on 7 June 2013 from Institute of Transactional Analysis.


United Kingdom Association for
Transactional Analysis (Registered number: 03364220)

Report of the Trustees
for the Year Ended 30 September 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
The directors of the Association are also charity trustees for the purpose of charity law and under the company's Articles are known as The Council. Under the requirement of the Memorandum and Articles of Association the members of The Council are elected to serve for a period of three years maximum after which they must retire and may be re-elected at the next Annual General Meeting.

Currently UKATA has five Trustees who work well as a team and have delineated their responsibilities to cover the key areas of organisational activity. All Trustees are business owners and are familiar with the requirements of the role. Recruitment of new Trustees is desired and will be encouraged throughout 2025.

One third of the Trustees or, if their number is not three or a multiple of three, the number nearest to one third, must retire from office each year. Any members of the Association are eligible to be elected.

This year, as there are five Trustees and therefore two must stand down by rotation. John Maxwell will stand down and does not seek re-election. Jem Gunn (Trustee) will stand down at the AGM, but has been endorsed by the Council to be put forward for re-election at the AGM.

Organisational structure
The Trustees are responsible for the running of the Association and the Committees are responsible for the delivery of professional practice.

Trustees meet monthly to review and develop the association strategy, to decide policies and procedures, and examine and adopt the recommendations made by the Committees on various aspects of a professional practice.

The active committees are currently Conference and Seminars, Diversity and Social Responsibility, Ethics and Professional Practice, Examinations, Training & Accreditation Standards. The Membership, Finance and Research Committees are currently inactive, and their activities are covered by the Trustees.

A second-tier forum called the Interim Management Board comprising Trustees and Committee Chairs was established some time ago but has not operated as anticipated. This will be brought to a close in 2024 and Trustees and Committee Chairs will work together to develop an alternative. The Chair maintains good contact with Committee Chairs and will work to ensure they are involved as much as they wish to be in the forward development of the association.

UKATA uses external consultancy resources of an External Moderator and an External Examiner in order to meet United Kingdom Council for Psychotherapy (UKCP) requirements.

The Association is represented at UKCP meetings by two UKCP HIPC representatives and at the European Association for Transactional Analysis (EATA) meetings by two EATA delegates, who represent all three TA organisations in the UK.

UKATA communicates with its members through regular e-mails, the website, the Transactional Analyst Magazine, other membership publications and the Annual Conference. Management and administration is undertaken by Trustees, an Operations Manager and Membership Officer and one contractor. This team deliver most of the administrative functions and operate within the confines of an annual budget, set in advance by Trustees.

United Kingdom Association for
Transactional Analysis (Registered number: 03364220)

Report of the Trustees
for the Year Ended 30 September 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Induction and training of new trustees
Most trustees are already familiar with the practical work of the charity as they are also members. When elected to serve, council members receive Companies House and Charity Commission information and a council handbook is also provided.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03364220 (England and Wales)

Registered Charity number
1062624

Registered office
Atlantic House
8 Bell Lane
Uckfield
East Sussex
TN22 1QL

Trustees
Trustees
Ms S A Trevaskis
Miss J Gunn
Mrs K L Jones (appointed 2 September 2024)
Ms P J Richardson (appointed 2 September 2024)

Former Trustees who acted during the year
Ms S L Langstaff (appointed 01/09/2023) (resigned 09/04/2024)
Mr J E Maxwell (resigned 11/04/2025)

Independent Examiner
Melanie Richardson BA(Hons) FCA
Swindells LLP
Chartered Accountants
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
Uckfield
East Sussex
TN22 1QL

Bankers
The Royal Bank of Scotland
189 Camden High Street
London
NW1 7BP


United Kingdom Association for
Transactional Analysis (Registered number: 03364220)

Report of the Trustees
for the Year Ended 30 September 2024

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 21 May 2025 and signed on its behalf by:





Ms S A Trevaskis - Trustee

Independent Examiner's Report to the Trustees of
United Kingdom Association for
Transactional Analysis

Independent examiner's report to the trustees of United Kingdom Association for Transactional Analysis ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2024.

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 Report to the Trustees of
United Kingdom Association for
Transactional Analysis


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.








Melanie Richardson BA(Hons) FCA
The Institute of Chartered Accountants in England and Wales

Swindells LLP
Atlantic House
8 Bell Lane
Bellbrook Industrial Estate
TN22 1QL

18 June 2025

United Kingdom Association for
Transactional Analysis

Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
for the Year Ended 30 September 2024

2024 2023
Unrestricted Total
funds funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Charitable activities 3
Subscriptions 206,525 180,033
Affiliations and examinations 8,000 8,000
Conferences and regional events 64,675 68,947
Council and other committees 1,720 1,680

Investment income 2 5,669 -
Other income 4 10,146 7,972
Total 296,735 266,632

EXPENDITURE ON
Charitable activities 5
Publications and educational material 20,113 18,584
Affiliations and examinations 135,980 124,764
Conferences and regional events 68,363 69,839
Council and other committees 18,843 18,964
Bursaries 11,520 5,500
Governance costs 16,640 14,564
Total 271,459 252,215

NET INCOME 25,276 14,417


RECONCILIATION OF FUNDS
Total funds brought forward 261,385 246,968

TOTAL FUNDS CARRIED FORWARD 286,661 261,385

United Kingdom Association for
Transactional Analysis (Registered number: 03364220)

Balance Sheet
30 September 2024

2024 2023
Unrestricted Total
funds funds
Notes £    £   
CURRENT ASSETS
Debtors 14 14,421 14,174
Cash at bank 315,786 274,150
330,207 288,324

CREDITORS
Amounts falling due within one year 15 (43,546 ) (26,939 )

NET CURRENT ASSETS 286,661 261,385

TOTAL ASSETS LESS CURRENT LIABILITIES 286,661 261,385

NET ASSETS 286,661 261,385
FUNDS 16
Unrestricted funds:
General fund 146,661 131,385
Emergency operating reserve 90,000 80,000
Legal advice reserve 50,000 50,000
286,661 261,385
TOTAL FUNDS 286,661 261,385

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.



United Kingdom Association for
Transactional Analysis (Registered number: 03364220)

Balance Sheet - continued
30 September 2024

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 21 May 2025 and were signed on its behalf by:





Ms S A Trevaskis - Trustee

United Kingdom Association for
Transactional Analysis

Notes to the Financial Statements
for the Year Ended 30 September 2024

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 charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

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.

Membership income is recognised in the membership year to which it relates and any memberships received in advance are shown as deferred income.

Donated services or facilities, which comprise donated services, are included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Grants of a revenue nature are credited to income, so as to match with the expenditure to which they relate.

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.

United Kingdom Association for
Transactional Analysis

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

1. ACCOUNTING POLICIES - continued

Expenditure
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and a proportion of those costs of an indirect nature necessary to support them.

Governance costs
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include audit fees, other legal & professional fees and costs associated with annual and extraordinary general meetings.

Allocation and apportionment of costs
All costs are allocated between the expenditure categories of the statement of financial activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly to that activity, while support costs are allocated based on the proportion of direct costs of each activity during the year. The allocations are as follows:

- Publications and educational material5%2023 - 5%
- Affiliation and examinations86%2023 - 86%
- Conferences and regional eventsnil2023 - nil
- Council and other committees9%2023 - 9%

Intangible fixed assets
Amortisation is provided on trademarks in order to write off the asset over its estimated useful life of 10 years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Office equipment - 25% on cost
Website - 50% on cost

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

Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Members of the Council of Management in furtherance of the general objectives of the charitable company and which have not been designated for other purposes.


United Kingdom Association for
Transactional Analysis

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

1. ACCOUNTING POLICIES - continued

Fund accounting
Designated funds comprise unrestricted funds that have been set aside by the Members of the Council of Management for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The charitable company contributes to employees' defined contribution pension schemes. Contributions payable to the pension schemes are charged to the Statement of Financial Activities in the period to which they relate.

Company status
United Kingdom Association for Transactional Analysis is a company limited by guarantee and accordingly does not have a share capital.

Each member of the company undertakes to contribute such amount as may be required, not exceeding £1 to the assets of the charitable company in the event of it being wound up while he or she is a member, or within one year after he or she ceases to be a member, in accordance with the provisions of the Memorandum and Articles of Association.

Going concern
We have assessed whether the going concern basis of preparation continues to be appropriate, based on whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern.

At the time of approving the financial statements the trustees believe that all appropriate measures have been or will be taken to ensure that the company will be able to continue its operations for at least the next 12 months and thus conclude that the going concern basis remains appropriate.


United Kingdom Association for
Transactional Analysis

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

2. INVESTMENT INCOME
2024 2023
£    £   
Deposit account interest 5,669 -

3. INCOME FROM CHARITABLE ACTIVITIES
2024 2023
Activity £    £   
Subscriptions Subscriptions 206,525 180,033
Exam and endorsement
fees


Affiliations and examinations

8,000

8,000
Conference fees Conferences and regional events 64,675 68,947
Advertising and
publications


Council and other committees

1,720

1,680
280,920 258,660

4. OTHER INCOME
2024 2023
£    £   
Other income 10,146 7,972

5. CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities Support
Direct (see note costs (see
Costs 6) note 7) Totals
£    £    £    £   
Publications and educational
material

14,500

-

5,613

20,113
Affiliations and examinations 39,448 - 96,532 135,980
Conferences and regional events 68,363 - - 68,363
Council and other committees 8,752 - 10,091 18,843
Bursaries - 11,520 - 11,520
Governance costs - - 16,640 16,640
131,063 11,520 128,876 271,459


United Kingdom Association for
Transactional Analysis

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. GRANTS PAYABLE
2024 2023
£    £   
Bursaries 11,520 5,500

The total grants paid to individuals during the year was as follows:
2024 2023
£    £   
Bursaries 3,600 -
Training Bursaries 7,920 5,500
11,520 5,500

7. SUPPORT COSTS
Governance
Other costs Totals
£    £    £   
Publications and educational material 5,613 - 5,613
Affiliations and examinations 96,532 - 96,532
Council and other committees 10,091 - 10,091
Governance costs - 16,640 16,640
112,236 16,640 128,876

Accountancy fees within governance costs includes £4,510 (2023 - £4,200) payable to the independent examiner for the examination of the accounts, and £1,406 (2023 - £1,355) in respect of other accountancy services.


United Kingdom Association for
Transactional Analysis

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. SUPPORT COSTS - continued
Support costs, included in the above, are as follows:

Other
2024 2023
Publications
and Affiliations Council
educational and and other Total Total
material examinations committees activities activities
£    £    £    £    £   
Wages 2,657 45,695 4,782 53,134 37,126
Pensions 111 1,910 200 2,221 990
Other office costs 704 12,104 1,255 14,063 13,143
Staff cover and support 2,141 36,823 3,854 42,818 55,669
5,613 96,532 10,091 112,236 106,928
Governance costs
2024 2023
Governance Total
costs activities
£    £   
Audit and accountancy fees 5,916 5,555
Legal and professional fees 10,724 8,988
Amortisation of intangible fixed assets - 182
Depreciation of tangible fixed assets - 343
16,640 15,068

8. NET INCOME/(EXPENDITURE)

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

2024 2023
£    £   
Depreciation - owned assets - 343
Trademarks amortisation - 182


United Kingdom Association for
Transactional Analysis

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023.


Trustees' expenses

Four members of the Council of Management received reimbursement of travel and other related expenses amounting to £nil in the current year (2023 - Four members of the Council of Management - £1,579). One member of the Council of Management received payment for services as chair of the Conference and Events Committee amounting to £nil (2023 - One member of the Council of Management - £2,000).

10. STAFF COSTS
2024 2023
£    £   
Wages and salaries 53,134 37,126
Other pension costs 2,221 990
55,355 38,116

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

2024 2023
Administrative staff 2 1

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

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£   
INCOME AND ENDOWMENTS FROM
Charitable activities
Subscriptions 180,033
Affiliations and examinations 8,000
Conferences and regional events 68,947
Council and other committees 1,680

Other income 7,972
Total 266,632

EXPENDITURE ON

United Kingdom Association for
Transactional Analysis

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
funds
£   
Charitable activities
Publications and educational material 18,584
Affiliations and examinations 124,764
Conferences and regional events 69,839
Council and other committees 18,964
Bursaries 5,500
Governance costs 14,564
Total 252,215

NET INCOME 14,417


RECONCILIATION OF FUNDS
Total funds brought forward 246,968

TOTAL FUNDS CARRIED FORWARD 261,385

12. INTANGIBLE FIXED ASSETS
Trademarks
£   
COST
At 1 October 2023 and
30 September 2024

1,816

AMORTISATION
At 1 October 2023 and
30 September 2024

1,816

NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -


United Kingdom Association for
Transactional Analysis

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

13. TANGIBLE FIXED ASSETS
Office
equipment Website Totals
£    £    £   
COST
At 1 October 2023 and
30 September 2024

34,388

10,350

44,738

DEPRECIATION
At 1 October 2023 and
30 September 2024

34,388

10,350

44,738

NET BOOK VALUE
At 30 September 2024 - - -
At 30 September 2023 - - -

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 6,926 7,121
Prepayments and accrued income 7,495 7,053
14,421 14,174

15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 15,202 8,298
Other creditors 766 217
Wages and salaries control - 4,114
Accruals and deferred income 27,578 14,310
43,546 26,939

Deferred income included in creditors relates to exam and membership fees received in advance, and amounts to £8,588 (2023 - £1,040).


United Kingdom Association for
Transactional Analysis

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

16. MOVEMENT IN FUNDS
Net Transfers
At movement between At
1.10.23 in funds funds 30.9.24
£    £    £    £   
Unrestricted funds
General fund 131,385 25,276 (10,000 ) 146,661
Emergency operating reserve 80,000 - 10,000 90,000
Legal advice reserve 50,000 - - 50,000
261,385 25,276 - 286,661
TOTAL FUNDS 261,385 25,276 - 286,661

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 296,735 (271,459 ) 25,276

TOTAL FUNDS 296,735 (271,459 ) 25,276


Comparatives for movement in funds

Net
At movement At
1.10.22 in funds 30.9.23
£    £    £   
Unrestricted funds
General fund 116,968 14,417 131,385
Emergency operating reserve 80,000 - 80,000
Legal advice reserve 50,000 - 50,000
246,968 14,417 261,385
TOTAL FUNDS 246,968 14,417 261,385

United Kingdom Association for
Transactional Analysis

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

16. 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 266,632 (252,215 ) 14,417

TOTAL FUNDS 266,632 (252,215 ) 14,417

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
At movement between At
1.10.22 in funds funds 30.9.24
£    £    £    £   
Unrestricted funds
General fund 116,968 39,693 (10,000 ) 146,661
Emergency operating reserve 80,000 - 10,000 90,000
Legal advice reserve 50,000 - - 50,000
246,968 39,693 - 286,661
TOTAL FUNDS 246,968 39,693 - 286,661

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 563,367 (523,674 ) 39,693

TOTAL FUNDS 563,367 (523,674 ) 39,693

Emergency operating reserve - this is an unrestricted fund which is available for use at the discretion of the Members of the Council in the instance that operating costs should exceed income in the event of any unforeseen circumstances.

Legal advice reserve - this is an unrestricted fund set aside for any future costs incurred in relation to legal advice needed to be taken by the Association.

United Kingdom Association for
Transactional Analysis

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

17. RELATED PARTY DISCLOSURES

There were no payments to trustees for non-trustee related services for the year ended 30 September 2024 nor for the year ended 30 September 2023.