Company registration number 07791021 (England and Wales)
Charity registration number 1150032 (England and Wales)
BRIGHTON THERAPY CENTRE LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
BRIGHTON THERAPY CENTRE LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Opelola Akinyemi
Richard Burgess-Gamble, Treasurer
Robert Clare
Sandeep Rai
David Scully
Suzanne Thompson, Chair
Knowledge Nyamaradzo
(Appointed 21 May 2025)
Country of incorporation
United Kingdom
07791021
(England and Wales)
Charity registration
England and Wales
1150032
Registered office
23a New Road
Brighton
BN1 1UG
Independent examiner
Michelle Westbury FCCA
West & Berry Limited
Nile House
Nile Street
Brighton
BN1 1HW
BRIGHTON THERAPY CENTRE LIMITED
CONTENTS
Page
Trustees' report
1 - 8
Statement of trustees' responsibilities
9
Independent examiner's report
10
Statement of financial activities
11
Balance sheet
12
Notes to the financial statements
13 - 22
BRIGHTON THERAPY CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 December 2025.

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, 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 Trustees have paid due regard to guidance issued by the Charity Commission regarding public benefit and in deciding what activities the charity should undertake.

Objectives and activities

BTC’s Vision, Public Benefit Statement, Mission, Values & Aims

Our Vision: Making quality psychological therapies accessible to all.

Our Public Benefit Statement: To relieve mental and emotional suffering, and advance wellbeing for people living in England and Wales by the provision of quality, appropriate and effective psychological therapies, for the public benefit.

Our Mission: We are an independent charitable organisation with a mission to provide a wide choice of high-quality psychological therapies to all. Whilst we offer services to all, we are committed to meeting the needs of underrepresented or difficult to reach groups who find it harder to access therapeutic services. We are joined in our mission by people choosing to work or volunteer for BTC, and by our full-fee paying clients who, in using our services, are contributing financially to our charitable work.

Values: Integrity, inclusivity, compassion & excellence.

Aims:

What we do and what makes us special

Established in 2012, Brighton Therapy Centre (BTC) is a social enterprise that is both a registered charity and a limited company. Our model is:

BRIGHTON THERAPY CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

Our independence allows us to assess clients on a case-by-case basis and make individual recommendations for therapy accordingly. We often find that the most marginalised and complex individuals require long-term specialist therapy with our more experienced practitioners, rather than the short-term counselling available through the NHS and other non-profit counselling services.

To enable inclusivity, we deliver our no-cost and low-cost therapy via a number of pathways:

Our sustainable business model depends on 4 income streams:

Our social enterprise model works particularly well in towns like Brighton and Hastings with socioeconomic inequalities where a large number of people can and will pay a full fee for high quality therapy. Our standard therapy fees are similar to those of private therapists in the local area, and we reinvest any profit we make into providing no-cost and low-cost therapy to disadvantaged local people who cannot afford the standard fees. This enables our full-fee paying clients to support their community at the same time as looking after their own mental health.

The model is clinically safe, adhering to BACP and UKCP ethical frameworks. Practitioners receive high levels of supervision and are provided with ongoing CPD opportunities. The management team are supported by external supervisors and a clinical governance group consisting of clinical trustees. Information governance meets the highest standards following the development of a bespoke MS Dynamics clinical system.

Robust infrastructure and governance, combined with the commitment of our practitioner team, ensure that our practice is both scalable and ethically sound.

 

2025 in Review

2025 was a year of positive change for BTC. While the departure of our Clinical Director in January left us under-staffed in the short term, we treated this as an opportunity to review our organisational structure and continuity planning. At our strategy board meeting in May, we agreed a recruitment plan that addresses the risks of over-dependence on key personnel, safeguards the future of our low-cost and no-cost therapy service and takes account of succession planning. Following a very successful recruitment campaign, in September/October three new Therapy Centre Managers (Katie Gelbart, Mary George and Ellie Roberts) joined the organisation, and they have had an immediate positive impact on the management and culture of Brighton and Hastings Therapy Centres.

Following the investment of reserves into upgrading the charity’s IT infrastructure in 2022/23, we have been working on improving our minimum reserve position and achieved this goal in 2025, thereby improving our financial stability and cashflow. Factors contributing to this included the employed clinical team covering 100% of their collective total payroll costs and record success with unrestricted fundraising.

Scaling up our services will result, in the longer term, in being able to fund more of our charitable services ourselves, reducing our dependence on external funders. This development is particularly important in a time of burgeoning demand, a shortage of appropriate statutory and non-profit mental health services to meet that demand, and an increasingly competitive funding environment.

While the strain of being understaffed in the first three quarters of the year meant that we were unable to achieve all of the goals identified in the 2025 Action Plan, overall, the organisation has performed very well, thanks to the hard work and commitment of the employed and self-employed teams and strong governance from our board of trustees. These goals and outcomes are summarised in the table below:

BRIGHTON THERAPY CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -

 

GOAL

OUTCOME

SERVICES

Improve monitoring and evaluation of services. Achieve 80% return rate for ReQoL surveys.

  • The introduction of mandatory ReQoL evaluations for all funded work has been very successful and we have achieved an 80.83% return rate.

  • NHS clients typically wait many weeks and often several months to start therapy, receive an average of 8.5 sessions, and 67.8% show reliable improvement. BTC clients are typically referred within 2 weeks, we provide funding for up to 24 sessions, and of those who complete therapy 69% show reliable improvement. This is particularly significant when considering we see highly complex and suicidal clients, including those who report having been turned away by NHS and volunteer-led services.

Increase provision of no-cost and low-cost services by 10%

  • In 2025 we successfully secured funding to deliver the 10% increase in provision of no-cost and low-cost services targeted. However, because the vast majority of this funding was not secured until after Q3, there has been a delay in translating this funding into provision, and the full benefit will be felt in 2026.

In total £50,223 was spent on providing no-cost and low-cost services in 2025 compared with £53,076 in 2024.

  • In 2024 we provided 3,537 sessions of no-cost and low-cost services to 245 individuals. We failed to increase this by 10% in 2025 but provided a healthy 3,266 sessions of no-cost and low-cost services to 221 individuals.

Respond to the request for less rigidity around the cadence of therapy

  • 3 new Therapy Centre Managers joined the employed clinical team in Q3/4 and are able to offer much greater flexibility for clients requiring less frequent/rigid appointment times due to budget constraints, shift work etc. Many self-employed therapists are now also responding to this request by offering fortnightly therapy, where appropriate.

Introduce SMS messaging for client communications

  • Thanks to a development within our Dynamics clinical system, communications regarding initial consultation bookings, offers of therapy, outcome evaluations and other surveys are now sent by both email and SMS, where appropriate. This has resulted in greater efficiency and improved response rates.

Improve physical environment and accessibility

  • During 2025 the limited premises budget had to be prioritised for maintenance of windows, carpet and plumbing. As a result, the cosmetic improvements have had to be postponed until 2026.

  • In Hastings changes have been made to offer a more pleasant and functional environment for practitioners and clients. This includes some minor repairs, decoration, door hooks, lighting, some new art, and fidget toys and art resources available in each room.

PRACTITIONER COMMUNITY

Make promotion routes for self-employed practitioners more transparent

  • We clarified the criteria for Graduate, Associate and Senior Associate grades and provided clear communication about these and the processes for achieving promotion to the practitioner community.

Improve CPD opportunities for practitioners

  • We provided an excellent programme of CPD for our practitioner community and responded to the need for training on specific areas where we see increased demand from client. This included:

    • Neurodiversity

    • Authoritarianism, misogyny, existential threats

    • Working with cancer

    • Working with OCD

    • Therapy binaries, language and difference

  • The Hastings Reading Group launched in Q1

  • A ‘Working with Cancer’ monthly reflective practice group was launched in Q4 to support our Hope & Healing work

Continue to explore ways to attract diversity

  • New team members have joined us from BAMER and LGBTQ+ communities

  • Our BLM Discussion Group continues to develop, influencing the organisational culture and governance

 

BRIGHTON THERAPY CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -

BUSINESS DEVELOP- MENT

Build our employed team to improve organisational resilience and help us to identify and develop future leaders

  • Our team has recently been strengthened with the recruitment of three Therapy Centre Managers – Mary George, Ellie Roberts and Katie Gelbart – who bring expertise in working with hard-to-reach groups, and specialise in homelessness, addiction recovery, neurodivergence and LGBTQ+ identities. All three bring strong managerial, fundraising and clinical experience and have made an immediate positive impact on the management and culture of BTC/HTC.

Recruit new clinical trustee to replace the Chair of our Clinical Governance Group

  • We welcome Knowledge Nyamaradzo to the Clinical Governance Group (CCG). The 3 clinical trustees who form the CCG are currently sharing the Chair role while we continue our search for a replacement.

Ensure HR and Clinical P&Ps reflect a coherent approach to team member inclusivity, wellbeing and development

  • We have reviewed our HR and Clinical P&Ps and identified areas for further improvements in 2026, in particular in relation to the accessibility of our services.

Fully recover our targeted minimum reserve position

  • We fully recovered our targeted minimum reserve position in Q3 however, following this, we grew the employed team and recruited three new Therapy Centre Managers which raised our minimum reserve position beyond the initial target. We expect to recover the new targeted minimum reserve position in 2027.

Introduce increase to room rental and therapy fees

  • We introduced small fee increases in line with cost-of-living changes.

Develop grant fundraising strategy

  • While a reduced staff meant that we couldn’t prioritise new fundraising initiatives in 2025, the employed team continued to submit applications to trusts and foundations. These efforts resulted in some funding for our low-cost work in Hastings and Brighton, and a record £25k unrestricted grant from the Postcode Lottery Trust.

Improve marketing of Hastings services

  • Activity increased across Hastings social media, local partnerships and events e.g. with The Hastings Project and Hastings Book Festival increased visibility, and successful leafleting for our general services and Hope and Healing services in the area.

Increase social media follower count

  • Instagram following grew by just over 50% in 2025 and content views and engagement doubled.

Increase reach of newsletter

  • Our Newsletter subscriber rates increased by 55% in 2025.

Explore use of SMS messaging for practitioner communications

  • SMS messaging now used to inform practitioners of room booking, training certification and other expiration dates.

Improve the way we track funding

  • Completed IT development to enable real time tracking of funding.

Explore options for securely storing therapy notes for clinical employees and volunteers

  • Protocol established and IT being developed for implementation in Q1

Explore potential for using Dynamics as a fundraising database

  • An initial scoping exercise to use Dynamics as a fundraising database has been completed.

Review service provided by our accountants and conduct procurement exercise

  • Review completed and new accountants appointed.

Review our insurance to ensure that Trustees and Cybersecurity are adequately covered

  • Trustee and Cybersecurity insurance policies now in place.

Progress long term plan to bring services to where the people who need them live, thereby supporting environmental sustainability

  • The appointment of 3 Therapy Centre Managers constitutes a step forward in our long-term expansion plan.

BRIGHTON THERAPY CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -

Charitable Works Summary

How much has BTC contributed to ongoing therapy in 2025?

BTC makes a significant contribution to the no-cost and low-cost services it provides through covering the cost of all associated overheads, including the governance, management, administration, infrastructure and premises that are necessary to provide these services.

In addition, the charity maintains a small fund to provide continuity funding for clients who have received external grant funding but would benefit from additional sessions to complete their treatment. In the future, we hope to increase the size of this fund, enabling us to make more no-cost and low-cost services available without dependence on external grant funding.

Total contribution from BTC funds:

Total contribution from external grant funds:

Total contribution from charitable organisation funds:

£1,064 (£2,114 in 2024)

£45,989 (£50,962 in 2024)

£3,170

Total contribution to ongoing therapy in 2025: £50,223 (£53,076 in 2024)

Successful grant funding applications in 2025

Total grant funding in 2025: £98,624.43 (£65,580.44 in 2024)

A grant agreement is in place with the Focus Foundation for a pledge of £52,000 for the delivery of the Hope & Healing project, with a further £225 donation made to support the project. Operationally, the Focus Foundation are invoiced on a monthly basis for the services accessed by referred clients to draw from the pledged amount. For this reason, the accounts below reflect monthly sums received from the Focus Foundation as Income from Charitable Activities rather than within grants.

Client Feedback

BTC has an established process for engaging client and practitioner views on its services and care, with comprehensive surveys being undertaken each year. In addition, we are continually soliciting feedback from clients through our end of therapy questionnaires which they are asked to complete when they finish therapy. The results of both processes are given below, along with client case studies.

BRIGHTON THERAPY CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
  1. BTC/HTC came up when they search online

  2. NHS services were not available or adequate for their needs

  3. They had a word-of-mouth recommendation

 

Of respondents to whom the question applied:

Comments Included:

 

Financial review
Reserves policy

BTC operates in an uncertain environment and must therefore retain funds to ensure its ongoing and future activities are reasonably protected from unexpected variances in income and expenditure. The Trustees review the level of reserves annually. It is the policy of the Charity that unrestricted funds that have not been designated for a specific purpose should be maintained at a level equivalent to 3 months’ operational expenditure. The charity aims to maintain minimum reserves of £75,368. Total unrestricted funds at the balance sheet date were £64,768 of which £13,858 were tied up in fixed assets, giving the charity free reserves of £50,910. The trustees regularly review the level of reserves, and the charity is expected to meet the target reserves in 2027.

Structure, governance and management

The charity is a company limited by guarantee and a registered charity. It is governed by its Memorandum and Articles of Association dated 30 November 2011 as amended on 23 March 2023, 23 October 2023 and 25 June 2024.

BRIGHTON THERAPY CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -

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:

 

Opelola Akinyemi
Richard Burgess-Gamble, Treasurer
Robert Clare
Sandeep Rai
David Scully
Suzanne Thompson, Chair
Knowledge Nyamaradzo
(Appointed 21 May 2025)
Recruitment and appointment of trustees

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up. The trustees have been recruited by a selection process whereby an individual has expressed an interest in supporting the organisation, and also possesses knowledge and skills pertinent to the good management of the organisation.  Appointments are made as follows: 

 

 

The trustees have extensive experience in the following areas: mental health law, children and family mental health, adult mental health, psychotherapy, business management, charity law and procedures and human resources. 

 

The trustees meet quarterly to oversee the running of BTC.  The Chair meets with the CEO regularly. The Financial Governance Group is a subgroup of the Board which meets with the CEO every 6 months and reports into the Board.  The Clinical Governance Group is a subgroup of the Board which meets with the Clinical Management Team and CEO every 1-2 months and reports into the Board.  

 

Staff

CEO - Kerry Evans 

Therapy Centre Managers – Ellie Roberts, Katie Gelbart, Mary George

Operating Officer - Ryan Pratt

Clinical & Communications Officer - Sophie Chapman

Administrators - Kathy Hines-Watkins

Trauma Lead - Maureen McCamley

 

Details of procurement, recruitment and appointment of BTC Staff:

Upon deciding to recruit for a position within the employed team at BTC, a detailed job specification and person specification are created which highlight the need within the team and the desirable qualities of an applicant which centre around BTC’s core values.

 

After posting these details with a fair timescale, applicants are assessed by the CEO, and a decision is made as to who BTC would like to interview. Interview questions are constructed which will help ascertain the applicant’s experience, skills, suitability for the role, and values to help BTC make its decision. The successful applicant is then expected to undergo a DBS check prior to onboarding within their team.

 

In the event that no suitable candidates are found, BTC will review the need for the position and if necessary, will restart the recruitment process.

BRIGHTON THERAPY CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -

Self-Employed Approved Practitioners

Details of procurement, recruitment and appointment of BTC approved self-employed practitioners: 

Membership is open to mental health practitioners who have an interest in assisting BTC to achieve its aims and are willing to adhere to the rules of BTC. 

 

Brighton Therapy Centre has a fourfold practitioner membership scheme: 

 

  1. Trainees who are on a supervised placement with BTC. 

  2. Graduates who have completed training and are building up their practice hours. 

  3. Associates who have UKCP registration or BACP accreditation and a Masters level further training in a relevant field.

  4. Senior Associates who have more than 8 years of post-qualification experience, PG Cert in clinical supervision or equivalent, training experience and / or experience of consultancy.  

Other matters

Appointments are made as follows: 

 

Successful candidates are appointed to one of the above schemes, pending satisfactory references and the provision of original copies of their professional liability insurance and professional registration. 

 

All practitioners attend regular meetings in order to contribute to the day-to-day management of the Charity. 

 

Clients: Clients are invited to contribute to service development via feedback questionnaires. 

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

Suzanne Thompson, Chair
Trustee
13 May 2026
BRIGHTON THERAPY CENTRE LIMITED
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -

The trustees, who are also the directors of Brighton Therapy Centre Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BRIGHTON THERAPY CENTRE LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BRIGHTON THERAPY CENTRE LIMITED
- 10 -

I report to the trustees on my examination of the financial statements of Brighton Therapy Centre Limited (the charity) for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

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.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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 that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

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

4

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).

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 financial statements to be reached.

Michelle Westbury FCCA
West & Berry Limited
Nile House
Nile Street
Brighton
BN1 1HW
13 May 2026
BRIGHTON THERAPY CENTRE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 11 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
26,029
20,595
46,624
148
65,432
65,580
Charitable activities
4
305,062
13,980
319,042
287,934
-
287,934
Total income
331,091
34,575
365,666
288,082
65,432
353,514
Expenditure on:
Charitable activities
5
327,267
47,343
374,610
285,725
60,349
346,074
Total expenditure
327,267
47,343
374,610
285,725
60,349
346,074
Net income/(expenditure) and movement in funds
3,824
(12,768)
(8,944)
2,357
5,083
7,440
Reconciliation of funds:
Fund balances at 1 January 2025
60,944
22,990
83,934
58,587
17,907
76,494
Fund balances at 31 December 2025
64,768
10,222
74,990
60,944
22,990
83,934

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

BRIGHTON THERAPY CENTRE LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 12 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
10
13,858
19,288
Current assets
Debtors
11
31,714
28,587
Cash at bank and in hand
40,971
49,426
72,685
78,013
Creditors: amounts falling due within one year
12
(11,553)
(13,367)
Net current assets
61,132
64,646
Total assets less current liabilities
74,990
83,934
The funds of the charity
Restricted income funds
14
10,222
22,990
Unrestricted funds
15
64,768
60,944
74,990
83,934

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2025.

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 13 May 2026
Suzanne Thompson, Chair
Trustee
BRIGHTON THERAPY CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 13 -
1
Accounting policies
Charity information

Brighton Therapy Centre Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 23a New Road, Brighton, BN1 1UG.

1.1
Basis of preparation

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.

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.

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.

Income from grants is recognised when the charity has entitlement to the income, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably.

BRIGHTON THERAPY CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 14 -
1.5
Expenditure

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.

1.6
Tangible fixed assets

Tangible fixed assets costing £300 or more 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:

Fixtures and fittings
Straight line over five years
IT Hardware & Software
Straight line over five years

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 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.

BRIGHTON THERAPY CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 15 -
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.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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 donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and grants
26,029
20,595
46,624
148
65,432
65,580
BRIGHTON THERAPY CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 16 -
4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Charitable income
Room rental and other services including training and therapy
305,062
13,980
319,042
287,934
-
287,934
5
Expenditure on charitable activities
Charitable activities
Charitable activities
2025
2024
£
£
Direct costs
Staff costs
184,769
163,324
Depreciation and impairment
6,489
6,425
Clinical services
52,903
59,518
Rates
3,231
3,805
Insurance
4,421
2,975
Light and heat
4,032
2,910
Repairs and maintenance
2,527
2,245
Telephone and internet
3,075
3,072
Cleaning
4,259
3,798
IT hardware and software
28,097
27,132
Sundry and advertising
2,659
2,455
Rent and parking
42,157
41,282
Other charitable expenditure
12,395
9,083
351,014
328,024
Share of support and governance costs (see note 6)
Support
20,596
14,978
Governance
3,000
3,072
374,610
346,074
Analysis by fund
Unrestricted funds
327,267
285,725
Restricted funds
47,343
60,349
374,610
346,074

Other charitable expenditure includes staff training and supervision of £10,891 (2024: £8,308).

BRIGHTON THERAPY CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 17 -
6
Support costs allocated to activities
2025
2024
£
£
Staff costs
16,387
11,790
Postage and stationery
1,723
1,446
Legal and professional
34
34
Bank charges
2,452
1,708
Governance costs
3,000
3,072
23,596
18,050
Analysed between:
Charitable activities
23,596
18,050
2025
2024
Governance costs comprise:
£
£
Accountancy
3,000
3,072
3,000
3,072

Included above are fees paid to the examiner for Independent Examination of £2,500 + VAT (2024: £2,500 + VAT).

7
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
8
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Administrators
3
3
Managers
2
2
Clinical staff
1
1
Total
6
6
BRIGHTON THERAPY CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
8
Employees
(Continued)
- 18 -
Employment costs
2025
2024
£
£
Wages and salaries
185,153
162,207
Social security costs
11,621
9,748
Other pension costs
4,382
3,159
201,156
175,114

Holiday is accrued in line with the calendar year and employees cannot carry holiday forward. As such, no holiday pay provision is required.

 

The remuneration of key management personnel totalled £86,500 (2024: £78,306).

There were no employees whose annual remuneration was more than £60,000.
9
Taxation

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

10
Tangible fixed assets
Fixtures and fittings
IT Hardware & Software
Total
£
£
£
Cost
At 1 January 2025
10,586
42,675
53,261
Additions
-
1,060
1,060
At 31 December 2025
10,586
43,735
54,321
Depreciation and impairment
At 1 January 2025
10,327
23,647
33,974
Depreciation charged in the year
86
6,403
6,489
At 31 December 2025
10,413
30,050
40,463
Carrying amount
At 31 December 2025
173
13,685
13,858
At 31 December 2024
260
19,028
19,288
BRIGHTON THERAPY CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 19 -
11
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
28,377
23,003
Other debtors
1,980
4,076
Prepayments and accrued income
1,357
1,508
31,714
28,587
12
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
5,936
3,456
Other creditors
500
521
Accruals and deferred income
5,117
9,390
11,553
13,367
13
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
4,382
3,159

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

BRIGHTON THERAPY CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 20 -
14
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 January 2025
Incoming resources
Resources expended
Transfers
At 31 December 2025
£
£
£
£
£
External General (Brighton)
3,398
4,124
(7,055)
-
467
External Refugees (Brighton)
-
10,370
(6,032)
-
4,338
External General (Hastings)
4,803
5,000
(5,729)
-
4,074
External Refugees (Hastings)
5,972
-
(5,642)
-
330
Ukrainian Refugee Programme
1,060
-
(1,060)
-
-
Ernest Kleinwort Outreach and Monitoring
1,750
-
(1,750)
-
-
National Lottery Fund
6,007
-
(5,870)
-
137
Focus Foundation
-
14,205
(13,980)
-
225
Seaside Homes
-
876
(225)
-
651
22,990
34,575
(47,343)
-
10,222
Previous year:
At 1 January 2024
Incoming resources
Resources expended
Transfers
At 31 December 2024
£
£
£
£
£
-
-
-
-
-
External General (Brighton)
5,095
18,170
(19,867)
-
3,398
External Refugees (Brighton)
(1,367)
4,912
(11,871)
8,326
-
External General (Hastings)
2,714
7,500
(5,411)
-
4,803
External Refugees (Hastings)
5,700
5,750
(5,478)
-
5,972
Hastings Set-Up (Hastings)
571
-
(571)
-
-
Ukrainian Refugee Programme
5,194
6,900
(2,708)
(8,326)
1,060
Ernest Kleinwort Outreach and Monitoring
-
3,000
(1,250)
-
1,750
National Lottery Fund
-
19,200
(13,194)
-
6,007
17,907
65,432
(60,349)
-
22,990
BRIGHTON THERAPY CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
14
Restricted funds
(Continued)
- 21 -

Purposes of restricted funds

 

External General (Brighton) - For the provision of general funded therapy to clients in Brighton

External Refugees (Brighton) - For the provision of funded therapy to refugees in Brighton

External General (Hastings) - For the provision of general funded therapy to clients in Hastings

External Refugees (Hastings) - For the provision of funded therapy to refugees in Hastings

Ukrainian Refugee Project - For the provision of funded therapy to refugees displaced from Ukraine

Ernest Kleinwort Outreach and Monitoring - funding for salaries for outreach work

National Lottery Fund - to be used for general therapy funding

Focus Foundation - For the provision of therapy to clients who are referred by charity partners of the Focus Foundation for the delivery of the Hope & Healing project

Seaside Homes - For the provision of therapy to clients who are referred by Seaside Homes

 

 

15
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 January 2025
Incoming resources
Resources expended
At 31 December 2025
£
£
£
£
General funds
60,944
331,091
(327,267)
64,768
Previous year:
At 1 January 2024
Incoming resources
Resources expended
At 31 December 2024
£
£
£
£
General funds
58,587
288,082
(285,725)
60,944
16
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 December 2025:
Tangible assets
13,858
-
13,858
Current assets/(liabilities)
50,910
10,222
61,132
64,768
10,222
74,990
BRIGHTON THERAPY CENTRE LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
16
Analysis of net assets between funds
(Continued)
- 22 -
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 December 2024:
Tangible assets
19,288
-
19,288
Current assets/(liabilities)
41,656
22,990
64,646
60,944
22,990
83,934
17
Operating lease commitments
Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2025
2024
£
£
Within one year
36,000
2,833
Between two and five years
39,000
-
75,000
2,833

During the year lease payments of £41,933 (2024: £40,517) were recognised as an expense.

18
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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