The Current trustees present their annual report and financial statements for the year ended 30 September 2025.
The legal name of the charity is The British Association of Play Therapists.
The charity is also known by its operating name, BAPT.
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 governing document, the Companies Act 2006 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).
To relieve the needs of children, young people and adults suffering emotional and behavioural difficulties by promoting the art and science of play therapy and promoting high standards in the practice of play therapy for the public benefit.
The Current trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Funds are raised to support and maintain the association's existing social activities, and to continue to provide services including education, training and advice, and the provision of information. The executive committee is empowered to invest surplus funds in such investments, securities, and property as they see fit. Apart from funds invested in this manner, and shown as such on the balance sheet, the assets of the charity are held for the purpose of realising its stated aims.
Our membership of the Professional Standards Authority (PSA) since November 2014 has helped to enhance the status of BAPT.
To assist in achieving the key objectives of the charity, we:
Accredit courses in Play Therapy and undertake regular reaccreditation reviews.
Manage an Accredited Register of Play Therapists with robust systems to ensure and improve standards.
Have policies to ensure standards of Play Therapy and support public protection. These are regularly considered to ensure that advice is fit for purpose and in line with emerging considerations and requirements.
Produce a range of booklets for children, families and professionals.
Have a website and actively use a range of social media (including Blue Sky, Instagram and Facebook) to publicise Play Therapy. We also host a Members’ Facebook’ page to provide information directly to our members.
Hold an annual event concentrating solely on Play Therapy
Attend and exhibit at conferences and exhibitions
Provide free advice to beneficiaries
Provide training for Continued Professional Development
Encourage, support and publicise research into Play Therapy practice
Communicate and provide bulletins to members and annually publish the British Journal of Play Therapy
Promote Play Therapy Week in the UK and ardently support and encourage the value of Play Therapy internationally.
Have a dedicated team who concentrate on Professional Conduct with a thorough procedure for reviewing, supporting and advising on any concerns about conduct.
Our main activities are to have a membership that is registered to ensure appropriate standards of play therapy training, continual professional development and supervision to protect the children, young people and adults and for public benefit.
We would like to recognise the valuable contribution made by our volunteers of their time, given in support of all areas of our activities, and without which some areas could not operate.
BAPTs achievements are as follows:
We continue to remain Accredited with the PSA and undergo robust annual reviews.
Have further developed the Board of Directors with three new Directors and new Senior Management.
Strengthened the Professional Conduct Team and increased support to the Panel, with new Senior Management also in place.
Recruited and inducted a Business Manager to support the Governance and delivery of the organisation.
Improved membership procedures and requirements on Safeguarding, CPD and Supervision to deliver further public protection.
Further advanced the value and visibility of the profession of Play Therapy, information to members and the significance to the public of using adequately trained therapists.
We continue to improve our reach to members and the wider public through social media and the BAPT website.
Continue to be a leading force in supporting the Play Therapy and Partners Forum in Scotland and active work in coordinating Play Therapy focus groups in the Welsh regions.
Increased supervisor numbers to ensure this support function is resourced well for Members.
Ongoing positive relationships with Universities and Heads of Schools running BAPT Accredited Courses with full commitment to Play Therapy training in British regions.
Continue to deliver an engaging and relevant BAPT journal.
Provided timely and necessary support and advice to Members on key priorities such as changes to Adoption Support in England, recognising regional differences and changing legal requirements.
Running a successful and well attended conference on ‘The Play Therapists Use of Self’ recognising the importance personal presence and authenticity in therapeutic practice.
Continued Play Therapy advocacy and exposure via feedback to Parliamentary Bills, building on collaboration and coalition with key organisations.
Reaccreditation of BAPT University courses, ensuring accredited training continues to produce highly trained Play Therapists.
Continuing to offer a Portfolio Route to BAPT membership for non BAPT trained Play Therapists and an International offering to qualified Play therapists who live and work abroad.
Through our main activities we have ensured that our members acquire appropriate standards of play therapy training, continual professional development and supervision to protect the children, young people and adults under their care. This in turn benefits those end users and the wider public.
The trustees consider the financial performance by the charity during the year to have been satisfactory.
Specific changes in fixed assets are detailed in the notes to the accounts.
The association adopts a policy of budgeting to monitor receipt of, and application of funds. By careful management we strive to ensure a sufficient level of funds for contingencies to meet our various requirements. The association has a reserves policy in common with all charities, which would provide a cushion if some of our varied sources of income that are available to the association were to fall short of their budget targets. As a result, our levels of liquidity are purposely maintained at a sufficient level to ensure our commitments are covered.
BAPT are clear and committed to exploring avenues to support Members in their delivery of Play Therapy and use funds to this end. Where opportunities for income generation, grants, or corporate donation are available the Trustees will work to take advantage of opportunities to drive the organisations Charitable objects.
The board of trustees is satisfied that the charity's assets in the general purposes fund are available and adequate to fulfil its obligations.
The charity is a company limited by guarantee, registered under the Companies Act.
The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
The governing document is dated 10 November 2023.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The Current 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:
The trustees are the honorary officers, members of the Executive Committee, and the holding trustees, who have served throughout the year.
Trustees shall be elected for three years commencing at the AGM they are elected. After the three-year term has elapsed, they will be eligible to stand for re-election at the AGM for a further three-year term. After 2 consecutive three-year terms, trustees shall be eligible to stand for re-election for a further term of one year. No elected trustee will serve on the Board of trustees for more than seven consecutive years from the date of their first election unless they are nominated by a non-retiring trustee. The exceptions to this 7-year limitation are the roles of Company Secretary or Treasurer, whereby the trustee holding either of these roles can stand for re-election every 3 years, without limitation. The usual nomination and re-election procedure will apply.
A majority is required at an AGM or an EGM to appoint or elect a member to the executive committee/board of directors, who are the managing trustees. Members are invited to nominate trustees prior to the AGM. All full members of the association present at the meeting are able to take part in this vote.
None of the Current trustees has any beneficial interest in the company. All of the Current trustees are members of the company.
New trustees are advised of all documentation held in the association's office relating to their legal requirements and obligations under charity and company law, recent financial statements, minutes of meetings and governing documents. Trustees are informed of any external training events appropriate to their role.
The trustees' report was approved by the Board of Current Trustees.
I report to the Current trustees on my examination of the financial statements of The British Association Of Play Therapists (the charity) for the year ended 30 September 2025.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The British Association Of Play Therapists is a private company limited by guarantee incorporated in England and Wales. The registered office is 1 Billing Road, Northampton, NN1 5AL, United Kingdom.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". 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 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. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Current trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Current trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Current 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.
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.
The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
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:
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.
All fixed assets costing more than £1,000 are capitalised.
A regular annual review of the likelihood of asset impairment is undertaken.
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.
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, 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.
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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
Fund Accounting
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by Trustees for particular purposes. There are no such funds at the balance sheet date.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law. There are no such funds at the balance sheet date.
In the application of the charity’s accounting policies, the Current 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.
Membership subscriptions as donations
Marketing and advertising of charitable services
Cost of publication sales
Membership card costs
Annual conference costs
Marketing and advertising of charitable services
Cost of publication sales
Membership card costs
Annual conference costs
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Deferred income is included in the financial statements as follows:
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.
These funds are held for meeting the objectives of the charity, and to provide reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use.
There were no disclosable related party transactions during the year (2024 - none).
The charity is under the control of its legal members.
Every member of the charity is obliged to contribute such amount as may be required not exceeding £1 to the assets of the 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.