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 2025

for

United Kingdom Association for

Transactional Analysis

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

to

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

21

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 2025. 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, membership association and professional body for people interested in and practicing in Transactional Analysis within the United Kingdom. We were established in 1974, (formerly called the Institute of Transactional Analysis) and our members are Counsellors, Psychotherapists, Organisational Consultants and Educators who are all interested in, training in or qualified in Transactional Analysis.

Transactional Analysis is a well-established approach used in psychotherapy, counselling, education and organisational development. These are called the 'Four Fields of Specialisation of Transactional Analysis' and it is possible to undertake training and certification in each of these fields.

As a charity our 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 an organisational member of the United Kingdom Council for Psychotherapy (UKCP) and the European Association for Transactional Analysis (EATA).

As well as the central office team, UKATA and its Trustees also rely on the dedicated assistance of volunteers to operate the established committees of the Association and two EATA delegates.

UKATA retains the services of an External Examiner, an External Moderator, the Transactional Analyst Magazine Editor, the UKATA National Conference Organiser as well as HR and ICT support.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

At the end of the year there was a net surplus of income over expenditure of £6,004. This compares with a net surplus of £25,276 in 2024, £14,417 in 2023 and £3,311 in 2022.

The financial surplus generated this year means that UKATA had reserves of £292,665 (2024 - £286,661, 2023 - £261,385 and 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.

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.

We are also still working on 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 £292,665 (2024 - £286,661).

Reserves are funds that are freely available to spend on any of our charitable purposes. In recent 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 2026.

Designated reserves

Currently a sum of £90,000 (2024 - £90,000) has been designated as an Emergency Operating Reserve and we will remain at this level with a review to take place in 2026 when changes are fully implemented.

Our Legal Advice Reserve will remain at £50,000 (2024 - £50,000). In the past year we have incurred legal costs in an Employment Tribunal dispute, the costs of which we were able to meet within current expenditure. We are working towards an Employment Tribunal hearing in 2026 when the matter will be resolved.

General fund

Consequently, a sum of £152,665 (2024 - £146,661) 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.

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 four Trustees who work well as a team. Recruitment of new Trustees is desired and will be encouraged throughout 2026.

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.

Organisational structure

In March 2025, with the assistance of an external Human Resources company, Trustees reviewed the Operations Manager role after the previous employee resigned. A new role was created, that of the UKATA Managing Director and Kerryn Bell was appointed following an external recruitment exercise in August 2025. Kerryn joined the organisation in November 2025. This appointment will strengthen the central office function of UKATA, and the Managing Director will oversee several important changes to the running of the organisation in 2026/2027. The overall aim is to improve the membership experience.

Management and administration of UKATA is undertaken by Trustees, the Managing Director and two Membership Officers who are contractors rather than employees.

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 Diversity and Social Responsibility, Ethics and Professional Practice, Written Exam, Training and Accreditation Standards, Safeguarding and the Research Committee.

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, social media, the Transactional Analyst Magazine, other membership publications and at the Annual Conference.

Induction and training of new trustees

Most trustees are already familiar with the practical work of the charity as they are also members. In the coming year we will be refreshing our Trustee recruitment and induction process.

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

Current Trustees

Ms S A Trevaskis

Mrs K L Jones

Mr SG Hutchings (appointed 08/09/2025)

Ms H K Sekhon (appointed 07/11/2025)

Former Trustees who acted during the year

Mr J E Maxwell (resigned 11/04/2025)

Ms P J Richardson (resigned 22/09/2025)

Miss J Gunn (resigned 04/02/2026)

Independent Examiner

Ian Jenkins BSc 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

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 15 May 2026 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 ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.

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 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.

Ian Jenkins BSc FCA

The Institute of Chartered Accountants in England and Wales

Swindells LLP

Atlantic House

8 Bell Lane

Bellbrook Industrial Estate

TN22 1QL

26 May 2026

2025

2024

Unrestricted

Total

funds

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

3

Subscriptions

198,322

206,525

Affiliations and examinations

7,500

8,000

Conferences and regional events

61,378

64,675

Council and other committees

2,600

1,720

Investment income

2

3,059

5,669

Other income

4

12,837

10,146

Total

285,696

296,735

EXPENDITURE ON

Charitable activities

5

Publications and educational material

20,198

20,113

Affiliations and examinations

121,898

135,980

Conferences and regional events

69,949

68,363

Council and other committees

13,535

18,843

Bursaries

7,500

11,520

Governance costs

46,612

16,640

Total

279,692

271,459

NET INCOME

6,004

25,276

RECONCILIATION OF FUNDS

Total funds brought forward

286,661

261,385

TOTAL FUNDS CARRIED FORWARD

292,665

286,661

2025

2024

Unrestricted

Total

funds

funds

Notes

£

£

CURRENT ASSETS

Debtors

13

10,193

14,421

Cash at bank

333,490

315,786

343,683

330,207

CREDITORS

Amounts falling due within one year

14

(51,018

)

(43,546

)

NET CURRENT ASSETS

292,665

286,661

TOTAL ASSETS LESS CURRENT LIABILITIES

292,665

286,661

NET ASSETS

292,665

286,661

FUNDS

15

Unrestricted funds:

General fund

152,665

146,661

Emergency operating reserve

90,000

90,000

Legal advice reserve

50,000

50,000

292,665

286,661

TOTAL FUNDS

292,665

286,661

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

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 15 May 2026 and were signed on its behalf by:

Ms S A Trevaskis - Trustee

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.

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 material

5%

2024 - 5%

- Affiliation and examinations

86%

2024 - 86%

- Conferences and regional events

nil

2024 - nil

- Council and other committees

9%

2024 - 9%

Intangible fixed assets

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.

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.

2.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

3,059

5,669

3.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

£

Subscriptions

Subscriptions

198,322

206,525

Exam and endorsement fees

Affiliations and examinations

7,500

8,000

Conference fees

Conferences and regional events

61,378

64,675

Advertising and publications

Council and other committees

2,600

1,720

269,800

280,920

4.	OTHER INCOME

2025

2024

£

£

Other income

12,837

10,146

5.	CHARITABLE ACTIVITIES COSTS

Grant

funding of

activities

Support

Direct

(see note

costs (see

Costs

6)

note 7)

Totals

£

£

£

£

Publications and educational material

15,551

-

4,647

20,198

Affiliations and examinations

41,993

-

79,905

121,898

Conferences and regional events

69,949

-

-

69,949

Council and other committees

5,173

-

8,362

13,535

Bursaries

-

7,500

-

7,500

Governance costs

-

-

46,612

46,612

132,666

7,500

139,526

279,692

6.	GRANTS PAYABLE

2025

2024

£

£

Bursaries

7,500

11,520

The total grants paid to individuals during the year was as

follows:

2025

2024

£

£

Bursaries

-

3,600

Training Bursaries

7,500

7,920

7,500

11,520

7.	SUPPORT COSTS

Governance

Other

costs

Totals

£

£

£

Publications and educational material

4,647

-

4,647

Affiliations and examinations

79,905

-

79,905

Council and other committees

8,362

-

8,362

Governance costs

-

46,612

46,612

92,914

46,612

139,526

Accountancy fees within governance costs includes £4,740 (2024 - £4,510) payable to the independent examiner for the examination of the accounts, and £874 (2024 - £1,406) in respect of other accountancy services.

Support costs, included in the above, are as follows:

Other

2025

2024

Publications

and

Affiliations

Council

educational

and

and other

Total

Total

material

examinations

committees

activities

activities

£

£

£

£

£

Wages

987

16,985

1,778

19,750

53,134

Pensions

55

943

99

1,097

2,221

Other office costs

780

13,405

1,402

15,587

14,063

Staff cover and support

2,825

48,572

5,083

56,480

42,818

4,647

79,905

8,362

92,914

112,236

Governance costs

2025

2024

Governance

Total

costs

activities

£

£

Audit and accountancy fees

5,614

5,916

Legal and professional fees

40,998

10,724

46,612

16,640

8.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.

Trustees' expenses

No members of the Council of Management received reimbursement of travel and other related expenses during 2025 nor 2024. No members of the Council of Management received payment for services as chair of the Conference and Events Committee during 2025 nor 2024.

9.	STAFF COSTS

2025

2024

£

£

Wages and salaries

19,750

53,134

Other pension costs

1,097

2,221

20,847

55,355

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

2025

2024

Administrative staff

1

2

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

10.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

funds

£

INCOME AND ENDOWMENTS FROM

Charitable activities

Subscriptions

206,525

Affiliations and examinations

8,000

Conferences and regional events

64,675

Council and other committees

1,720

Investment income

5,669

Other income

10,146

Total

296,735

EXPENDITURE ON

Charitable activities

Publications and educational material

20,113

Affiliations and examinations

135,980

Conferences and regional events

68,363

Council and other committees

18,843

Bursaries

11,520

Governance costs

16,640

Total

271,459

NET INCOME

25,276

RECONCILIATION OF FUNDS

Total funds brought forward

261,385

TOTAL FUNDS CARRIED FORWARD

286,661

11.	INTANGIBLE FIXED ASSETS

Trademarks

£

COST

At 1 October 2024 and 30 September 2025

1,816

AMORTISATION

At 1 October 2024 and 30 September 2025

1,816

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

12.	TANGIBLE FIXED ASSETS

Office

equipment

Website

Totals

£

£

£

COST

At 1 October 2024

34,388

10,350

44,738

Disposals

(33,013

)

-

(33,013

)

At 30 September 2025

1,375

10,350

11,725

DEPRECIATION

At 1 October 2024

34,388

10,350

44,738

Eliminated on disposal

(33,013

)

-

(33,013

)

At 30 September 2025

1,375

10,350

11,725

NET BOOK VALUE

At 30 September 2025

-

-

-

At 30 September 2024

-

-

-

13.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

731

6,926

Prepayments and accrued income

9,462

7,495

10,193

14,421