REGISTERED NUMBER: 09747239 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Association of Child

Psychotherapists Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms O O A Afuape

Ms E E Bodycote

P H Cadman

Dr D L Dastros-Pitei

Ms J Goldsmith

G Hallows

Ms K Marsh

Ms P U Ojinnaka

Ms C Robson

Dr L M Taylor

Ms J S Woods

REGISTERED OFFICE:

Fivefields

8-10 Grosvenor Gardens

London

London

SW1W 0DH

REGISTERED NUMBER:

09747239 (England and Wales)

ACCOUNTANTS:

Oculus Accountancy Limited

Chartered Accountants

83 Victoria Street

London

SW1H 0HW

FIXED ASSETS

Intangible assets

4

113,264

112,316

Tangible assets

5

1,477

1,924

114,741

114,240

CURRENT ASSETS

Debtors

6

29,313

39,026

Investments

7

561,392

525,349

Cash in hand

177,636

330,475

768,341

894,850

CREDITORS

Amounts falling due within one year

8

(257,516

)

(274,111

)

NET CURRENT ASSETS

510,825

620,739

TOTAL ASSETS LESS CURRENT LIABILITIES

625,566

734,979

RESERVES

Income and expenditure account

625,566

734,979

625,566

734,979

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which 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 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 company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 September 2025 and were signed on its behalf by:

Ms J S Woods - Director

1.	STATUTORY INFORMATION

Association of Child Psychotherapists Ltd is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Revenue recognition

Income is measured at the fair value of the consideration received or receivable and represents amounts receivable for services provided to members and other income streams related to the activities of the professional body.

Revenue is recognized as follows:

· Membership Subscriptions: Recognised on a straight-line basis over the period of membership to match the delivery of member services.

· Events Income: Recognised when the event takes place, reflecting the delivery of the service to attendees.

· Journal Royalties: Recognised when earned, based on the terms of the royalty agreement.

· Interest Income: Recognised on an accruals basis using the effective interest method.

· Dividends: Recognised when the right to receive payment is established.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Intangible assets

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Development costs - 10 Year Straight Line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual

value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible fixed assets

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value,

over the useful economic life of that asset as follows:

Fixtures and Fittings - 25% reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2024

124,369

Additions

15,002

At 31 December 2024

139,371

AMORTISATION

At 1 January 2024

12,053

Charge for year

14,054

At 31 December 2024

26,107

NET BOOK VALUE

At 31 December 2024

113,264

At 31 December 2023

112,316

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

and 31 December 2024

8,444

DEPRECIATION

At 1 January 2024

6,520

Charge for year

447

At 31 December 2024

6,967

NET BOOK VALUE

At 31 December 2024

1,477

At 31 December 2023

1,924

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

-

10,140

Other debtors

29,313

28,886

29,313

39,026

7.	CURRENT ASSET INVESTMENTS

31.12.24

31.12.23

£

£

Listed investments

561,392

525,349

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

14,072

3,617

Taxation and social security

-

1,941

Other creditors

243,444

268,553

257,516

274,111