Registration number: 05861051

The National Counselling and Psychotherapy Society Ltd

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 10

The National Counselling and Psychotherapy Society Ltd

(Registration number: 05861051)
Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	75,228	28,890
Tangible assets	5	32,931	70,743
		108,159	99,633
Current assets
Debtors	6	191,565	182,173
Cash at bank and in hand		1,235,567	1,038,075
		1,427,132	1,220,248
Creditors: Amounts falling due within one year	7	(510,651)	(258,108)
Net current assets		916,481	962,140
Total assets less current liabilities		1,024,640	1,061,773
Creditors: Amounts falling due after more than one year	7	(4,418)	(14,825)
Provisions for liabilities		(5,263)	(4,190)
Net assets		1,014,959	1,042,758
Reserves
Profit and loss account		1,014,959	1,042,758
Surplus		1,014,959	1,042,758

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The National Counselling and Psychotherapy Society Ltd

(Registration number: 05861051)
Statement of Financial Position as at 31 December 2025 (continued)

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 8 June 2026 and signed on its behalf by:
 

Dr Christopher Forester Director

The National Counselling and Psychotherapy Society Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
19 Grafton Road
Worthing
West Sussex
BN11 1QT

Principal activity

The principal activity of the company is to support Counsellors, Psychotherapists, the public and the profession of counselling and psychotherapy.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling which is the functional currency of the entity.

The National Counselling and Psychotherapy Society Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold Property	16.67% straight line
Office Equipment	25% straight line

The National Counselling and Psychotherapy Society Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Motor Vehicles

25% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Internally generated software development	20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of comprehensive income over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

The National Counselling and Psychotherapy Society Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2	Accounting policies (continued)

Financial instruments

Recognition and measurement
A financial asset or a financial liability is recognised only when the company becomes party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 25 (2024 - 18).

The National Counselling and Psychotherapy Society Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

4	Intangible assets

	Internally generated software development costs  £	Total £
Cost or valuation
At 1 January 2025	42,870	42,870
Additions acquired separately	68,640	68,640
At 31 December 2025	111,510	111,510
Amortisation
At 1 January 2025	13,980	13,980
Amortisation charge	22,302	22,302
At 31 December 2025	36,282	36,282
Carrying amount
At 31 December 2025	75,228	75,228
At 31 December 2024	28,890	28,890

The National Counselling and Psychotherapy Society Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5	Tangible assets

	Long leasehold land and buildings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	10,111	158,630	57,429	226,170
Additions	-	5,400	-	5,400
At 31 December 2025	10,111	164,030	57,429	231,570
Depreciation
At 1 January 2025	10,111	130,959	14,357	155,427
Charge for the year	-	28,855	14,357	43,212
At 31 December 2025	10,111	159,814	28,714	198,639
Carrying amount
At 31 December 2025	-	4,216	28,715	32,931
At 31 December 2024	-	27,671	43,072	70,743

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of long leasehold land and buildings.
 

6

Debtors

	Note	2025 £	2024 £
Trade debtors		2,000	2,147
Amounts owed by related parties	10	140,000	140,000
Other debtors		17,000	17,000
Prepayments		32,565	23,026
		191,565	182,173

The National Counselling and Psychotherapy Society Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		178,026	55,286
Amounts owed to group undertakings and undertakings in which the company has a participating interest	10	85,819	75,819
Taxation and social security		74,763	58,851
Accruals and deferred income		112,931	9,200
Other creditors		59,112	58,952
		510,651	258,108

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	4,418	14,825

8

Reserves

Profit and loss account:

This reserve records retained earnings and accumulated losses.

The National Counselling and Psychotherapy Society Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	4,418	14,825

10	Related party transactions

Transactions with directors

2025	At 1 January 2025 £	Advances to director £	At 31 December 2025 £
Director	17,000	36,053	53,053