## **THE TREE OF LIFE CENTRE COLNE VALLEY (FORMERLY UNITED CHURCHES HEALING MINISTRY LIMITED)** ## **FINANCIAL STATEMENTS** **30[th] APRIL 2023** **THE TREE OF LIFE CENTRE COLNE VALLEY (FORMERLY UNITED CHURCHES HEALING MINISTRY LIMITED)** ## **CONTENTS** ||**Page**| |---|---| |Company information|1| |Trustees’ and Directors’ annual report|2 - 5| |Independent Examiner’s report|6| |Statement of financial activities|7| |Balance sheet|8 - 9| |Notes to the financial statements|10 - 13| ## **THE TREE OF LIFE CENTRE COLNE VALLEY (FORMERLY UNITED CHURCHES HEALING MINISTRY LIMITED)** ## **COMPANY INFORMATION** ## **Status** The Tree of Life Centre Colne Valley (formerly United Churches Healing Ministry Limited) is a registered charity (number 1097753). Company registration number 04614787. The company is limited by guarantee. ## **Directors and trustees** Elizabeth Hardy Bruce Jackson Valerie Haigh Sandra McSweeney Beryl Thompson Sam Keeley ## **Company secretary** Sandra McSweeney ## **Registered office** Beth Shalom 78 New Street Milnsbridge Huddersfield HD3 4LD ## **Independent Examiner** Wheawill & Sudworth Limited Chartered Accountants 35 Westgate Huddersfield HD1 1PA ## **Bankers** Lloyds Bank 1 Westgate Huddersfield HD1 2DN 1 ## **THE TREE OF LIFE CENTRE COLNE VALLEY (FORMERLY UNITED CHURCHES HEALING MINISTRY)** ## **TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT** ## **FOR THE YEAR ENDED 30[th] APRIL 2023** The trustees present their report together with the financial statements of the charity for the year ended 30[th] April 2023 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. ## **Objectives, Organisation and Activities** The charity’s legal status is that of a company limited by guarantee and is governed by the company’s Memorandum and Articles of Association. The charity operates from Beth Shalom, 78 New Street, Milnsbridge, Huddersfield, HD3 4LD. The charity is organised so that the trustees meet regularly to manage its affairs. The objectives of the charity are: - a) To promote and protect the good mental health of people resident in the United Kingdom, in particular in the county of West Yorkshire, by the provision of a Christian Counselling Service; - b) To advance education by providing facilities for the training of Christian Counsellors; - c) To promote good standards in Pastoral Care for the advancement of the Christian Faith throughout the United Kingdom, with regard but not restricted to the county of West Yorkshire. ## **Trustees** The Trustees who served during the year were: - Elizabeth Hardy - Bruce Jackson - Valerie Haigh - Sandra McSweeney - Beryl Thompson - Sam Keeley Trustees are appointed and re-appointed by members of the company as determined by the company’s Memorandum and Articles of Association. 2 **THE TREE OF LIFE CENTRE COLNE VALLEY (FORMERLY UNITED CHURCHES HEALING MINISTRY)** ## **TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT (Continued)** ## **FOR THE YEAR ENDED 30[th] APRIL 2023** ## **Training** The Level 2, Level 3 and Diploma students have all completed their courses and new Level 4 Diploma is full for the start in September - we have had to start a waiting list as it is overprescribed for this year’s intake. We still need more students to sign up for new Level 3 for it to be able to run. We have two new trainers: one for Levels 2 & 3 and another for Level 4 due to the current trainer, Christine Wilkinson, stepping down, however she is coming back as the new Personal Development group facilitator. In addition, we have a new group supervisor starting with us; someone we have known for a number of years who will be joining us in September for the new students. CPCAB are visiting next week for their annual visit, one of the things we hope to discuss is how we can upgrade the Level 4 to Level 5. Helen Brightwell, who is part of the training team, manages a CPD hub which uses our premises and this is proving popular as she offers a course every month on specialist subjects. We are working on integrating the BACP SCoPEd format within our training this coming year. ## **Centre** Lee Crossland has managed to source some grants this year for us and also the Co-operative Group have made us a community charity for this year. We have begun working with Action Coach recently who provide business support and made some good contacts that we hope will prove beneficial for the centre in areas of the building and finances. We are also looking at succession planning as some of the core teams are considering stepping down or retiring in the next 12 month. Throughout the year the management committee met monthly to review what is needed and what is happening in all areas. We had the 30[th] anniversary and changed the name from United Churches Healing Ministry to The Tree of Life Centre Colne Valley (TLC). This seems to have been received well. ## **Counselling** We have just reviewed our Counsellor categories moving some counsellors from CPD to Resident or Core Counsellors. The new Placement L4 students will be in position from September and hopefully seeing clients from December 23 / Jan 24. 3 **THE TREE OF LIFE CENTRE COLNE VALLEY (FORMERLY UNITED CHURCHES HEALING MINISTRY)** **TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT (Continued)** ## **FOR THE YEAR ENDED 30[th] APRIL 2023** Anita Sharpe who was the Level 4 group supervisor, has joined the Counselling admin team to support with paperwork and archiving, etc. ## **Management** I have had a meeting with Folly Hall again this year to look at referrals and funding - or the lack of it. There has been discussions about promoting ourselves in the wider community to try and encourage volunteers, Liz chair of the trustees is going to write to the churches she has contact with to arrange for some of us to go and speak at some of their services. We have been updating Policies & Procedures and have introduced relevant new ones. ## **Huddersfield New College** Marion Donaldson continues to manage the surgery at HNC which has now finished for the summer break. It has gone well this year and we have received some good feedback. At present there has just been Marion working there. We will need to arrange to meet with the representatives of the College over the next few months to recontract with them for the new term in September. ## **Charity Shop** The shop has continued to tick over but has struggled for volunteers, especially key holders, which has impacted on the opening times and the takings. ## **Public Benefit Statement** The trustees have considered the general guidance on public benefit issued by the Charity Commission in carrying out its objectives and activities and are satisfied the charity is compliant with its constitution and the provisions of the Charities Act 2011. 4 **THE TREE OF LIFE CENTRE COLNE VALLEY (FORMERLY UNITED CHURCHES HEALING MINISTRY)** **TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT (Continued)** ## **FOR THE YEAR ENDED 30[th] APRIL 2023** ## **Reserves Policy and Risk Management** The trustees have formulated policies to ensure that the charity maintains adequate reserves to finance its operations. Risk management procedures are in place to help safeguard the on-going viability of the charity and to protect its assets. ## **Guarantee** The charity has no share capital and the liability of members is limited by guarantee. In the event of the company being wound up, the members can be called upon to contribute up to a maximum of £1 each. Valerie Haigh Chief Executive Officer 25 October 2023 5 ## **INDEPENDENT EXAMINER’S REPORT TO THE DIRECTORS OF THE TREE OF LIFE CENTRE COLNE VALLEY(FORMERLY UNITED CHURCHES HEALING MINISTRY)** I report to the charity trustees on my examination of the accounts of the company for the year ended 30[th ] April 2023 set out on pages 7 to 13. ## **Responsibilities and basis of report** As the charity 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 requirement 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 company’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** 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 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 to be 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 (FRS102)] 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. D M Butterworth FCA Wheawill & Sudworth Limited Chartered Accountants 35 Westgate Huddersfield HD1 1PA 25 October 2023 6 **THE TREE OF LIFE CENTRE COLNE VALLEY (FORMERLY UNITED CHURCHES HEALING MINISTRY LIMITED)** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 30[th] APRIL 2023** |||Unrestricted|Restricted|Total funds|Total funds| |---|---|---|---|---|---| |||funds|funds|2023|2022| |||£|£|£|£| |Notes|||||| ||**Incoming resources**||||| ||**Donations and legacies**||||| ||Grants and donations|38,073|-|38,073|34,781| ||**Income from investments**||||| ||Bank interest|101|-|101|29| ||**Income from charitable activities**||||| ||Charitable activities|74,168|-|74,168|54,521| |2|**Other Income**|38,469|-|38,469|29,554| |||──────|──────|──────|──────| ||**Total income**|150,811|-|150,811|118,885| |||──────|──────|──────|──────| ||**Expenditure on**||||| |3|Charitable activities|133,685|-|133,685|131,625| ||Other|900|-|900|900| |||──────|──────|──────|──────| ||**Total resources expended**|134,585|-|134,585|132,525| |||──────|──────|──────|──────| ||**Net incoming/(outgoing) resources**|16,226|-|16,226|(13,640)| ||**Reconciliation of funds**||||| ||Total funds brought forward|111,567|-|111,567|125,207| |||──────|──────|──────|──────| ||**Total funds carried forward**|127,793|-|127,793|111,567| |||══════|══════|══════|══════| The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities. The notes on pages 10 to 13 form part of these financial statements. 7 **THE TREE OF LIFE CENTRE COLNE VALLEY (FORMERLY UNITED CHURCHES HEALING MINISTRY LIMITED)** ## **BALANCE SHEET** ## **30[th] APRIL 2023** |||2023|2022| |---|---|---|---| |Notes||£|£| ||**Fixed assets**||| |5|Tangible assets|280,393|288,202| |||──────|──────| ||**Current assets**||| |6|Debtors|12,416|18,743| ||Cash at bank and in hand|45,840|50,239| |||──────|──────| |||58,256|68,982| |7|**Creditors:**amounts falling due within one year|(27,218)|(45,815)| |||──────|──────| ||**Net current assets**|31,038|23,167| |||──────|──────| ||Total assets less current liabilities|311,431|311,369| |8|**Creditors:**amounts falling due after one year|(183,638)|(199,802)| |||──────|──────| ||**Net assets**|127,793|111,567| |||══════|══════| ||**Funds**||| ||Unrestricted funds|127,793|111,567| |||──────|──────| ||**Total Funds**|127,793|111,567| |||══════|══════| The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477. Directors’ responsibilities: - i. The members have not required the company to obtain an audit of the year in question in accordance with Section 476; and - ii. The directors’ acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to the small companies regime and with FRS 102 and the Charities SORP FRS 102. 8 **THE TREE OF LIFE CENTRE COLNE VALLEY (FORMERLY UNITED CHURCHES HEALING MINISTRY LIMITED)** ## **BALANCE SHEET (continued)** ## **30[th] APRIL 2023** These financial statements were approved by the board of directors and authorised for issue on 25 October 2023 and are signed on its behalf by: Elizabeth Hardy – Director Valerie Haigh – Director Company Registration Number: 04614787 The notes on pages 10 to 13 form part of these financial statements. 9 **THE TREE OF LIFE CENTRE COLNE VALLEY (FORMERLY UNITED CHURCHES HEALING MINISTRY LIMITED)** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 30[th] APRIL 2023** ## 1 **Accounting policies** The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year. ## a) **Basis of preparation** - The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102 and the Statement of Recommended Practice: Accounting and Reporting by Charities SORP FRS 102 and the Companies Act 2006 with certain modifications to reflect the non-profit making activities of the company. ## b) **Incoming resources** All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. However, any income received during a financial year intended by the payer for use in funding expenditure of some future financial year is carried forward as deferred income until the year of intended use is reached. The following specific policies are applied to particular categories of income: Voluntary income is received by way of grants, donations and sponsorships and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Investment income is included when receivable. The charity received government grants in respect of Job Retention Scheme and covid support grants. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred. ## c) **Expenditure on charitable activities** - All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. 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 those costs of an indirect nature necessary to support them. ## d) **Fixed assets and depreciation** Fixed assets are included in the financial statements at cost less depreciation. Depreciation is provided on the following bases to write down the cost of the assets over their expected useful lives: Land and buildings - 2% on cost Fixtures and equipment - 20% on cost 10 **THE TREE OF LIFE CENTRE COLNE VALLEY (FORMERLY UNITED CHURCHES HEALING MINISTRY LIMITED)** ## **NOTES TO THE FINANCIAL STATEMENTS** (Continued) ## **FOR THE YEAR ENDED 30[th] APRIL 2023** ## **Accounting policies** (continued) - e) **Restricted funds** - Where funds have been received for a specific purpose, they are treated as restricted funds. - f) **Grants payable** - Grants payable are charged to the financial statements in the year that they are incurred. - g) **Pensions** The charity contributes to a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in independently administered trusts. Contributions are charged to the financial statements as they are incurred. |2.|**Other income**|Unrestricted|Restricted|Total|Total| |---|---|---|---|---|---| |||funds|funds||| |||2023|2023|2023|2022| |||£|£|£|£| ||Sports hall hire|21,201|-|21,201|18,948| ||Room hire|15,806|-|15,806|8,081| ||Rent|-|-|-|-| ||Miscellaneous|1,462|-|1,462|2,525| |||──────|──────|──────|──────| |||38,469|-|38,469|29,554| |||══════|══════|══════|══════| |3.|**Resources expended**|Unrestricted|Restricted|Total|Total| |||2023|2023|2023|2022| ||Charitable activities:|£|£|£|£| ||Staff costs|65,408|-|65,408|64,289| ||Counselling|3,280|-|3,280|4,115| ||Training|19,123|-|19,123|13,329| ||Sports hall|525|-|525|525| ||Charity shop|2,278|-|2,278|2,350| ||Property expenses|13,436|-|13,436|14,387| ||Administration expenses|8,956|-|8,956|11,183| ||Loan interest|12,304|-|12,304|13,165| ||Depreciation|8,375|-|8,375|8,282| |||──────|──────|──────|──────| |||133,685|-|133,685|131,625| |||══════|══════|══════|══════| 11 **THE TREE OF LIFE CENTRE COLNE VALLEY (FORMERLY UNITED CHURCHES HEALING MINISTRY LIMITED)** ## **NOTES TO THE FINANCIAL STATEMENTS** (Continued) ## **FOR THE YEAR ENDED 30[th] APRIL 2023** |4.|**Staff costs**||| |---|---|---|---| |||**2023**|**2022**| |||**£**|**£**| ||Wages and salaries|62,661|63,432| ||National insurance|-|-| ||Pension costs|947|857| |||──────|──────| |||63,608|64,289| |||**══════**|**══════**| The average number of persons employed by the charity during the year amounted to 6 (2022: 7). |||Freehold|Fixtures and|Total| |---|---|---|---|---| |||Land and|Equipment|| |||Buildings||| |5.|**Tangible fixed assets**|£|£|£| ||Balance b/f|411,404|35,132|446,536| ||Additions|-|566|566| ||Disposals|-|-|-| |||─────|────|─────| ||Balance c/f|411,404|35,698|447,102| |||═════|════|═════| ||**Depreciation**|||| ||Balance b/f|126,687|34,647|161,334| ||Charge for the year|8,228|147|8,375| ||On disposals|-|-|-| |||─────|────|─────| ||Balance c/f|131,915|34,794|169,709| |||═════|════|═════| ||**Net book values**|||| ||As at 30thApril 2023|279,489|904|280,393| |||═════|════|═════| ||As at 30th April 2022|287,717|485|288,202| |||═════|═════|═════| During 2013 the property was professionally valued at £395,000. On this basis the directors do not consider that any impairment provision is required. 12 **THE TREE OF LIFE CENTRE COLNE VALLEY (FORMERLY UNITED CHURCHES HEALING MINISTRY LIMITED)** ## **NOTES TO THE FINANCIAL STATEMENTS (Continued)** ## **FOR THE YEAR ENDED 30[th] APRIL 2023** |6.|**Debtors**|2023|2022| |---|---|---|---| |||£|£| ||Trade debtors|6,589|14,760| ||Other debtors|2,627|566| ||Prepayments|3,200|3,417| |||──────|──────| |||12,416|18,743| |||══════|══════| |7.|**Creditors: Amounts falling due within one year**|2023|2022| |||£|£| ||Trade creditors|3,389|3,133| ||Bank loans|16,165|15,341| ||Accruals|1,835|1,323| ||Deferred income|5,829|26,018| |||──────|──────| |||27,218|45,815| |||══════|══════| |8.|**Creditors: Amounts falling due after one year**|2023|2022| |||£|£| ||Bank loans|183,638|199,802| |||══════|══════| The bank loans are secured against the freehold property and are repayable over 25 years. ## 9. **Guarantee** The liability of members is limited to £1 in the event of the winding up of the company. ## 10. **Control** There is no one controlling party of the company. 13