THE TREE OF LIFE CE[RE COLNE VALLEY FINANCIAL STATEMENTS 30th APRIL 202S
THE TREE OF LIFE CEwfRE COLNE VALLEY CONTEN Company infornlOn TrUse5, and Directors, annua] r¢1 Independent Examiner's report Sta*ment of fin8ncial a1VitieS Balance sheet Notes to the financial statements 9-12
THE TREE I)F LIFE CENTRE COLNE VALLEY COMPANY INFORMATION Status The Tree of Life Centre Colne Vall¢y is a TegiSted chariry (numkr 1097753). Company regIStrLon nuttther 04614787. The company is Iimited by guaranlce. Directors and tteeS Elizabeth Hardy Valoie Haigh Sandra Mcsweeney Dr Jonathan Gurr Dr Alan Priest Company secretary Sandra Mcsweeney Rewstered 0[re Beth Shalom 78 New Str¢¢t MilnsbTidge Huddersfield IID3 4LD Independent Exnr Wheawill & Sudworth Limited Chartered Accountanis 35 Westga Huddeisfield HDI IPA Bankers Lloyds Bank I Westgate Huddersfield HDI 2DN
THTr: TREE OF LIFE CENTRE COLNE VALLEY TRUSTEES, AND DIRECTORS, ANNUAL REPORT FOR THE YEAR ENDED 30° APRIL 2025 The trustees present their report wgether with the f]nancial statements of the charity for the year eJ)ded 30 April 2025 which are also prepared to meet the requiremeDts for a directors, report and ac¢ounts for Companies Act Pue8. Objectives, Organlsatlon 4nd Aetivities The charity's legal status is that of a company limited by guarantee and is governed by the company's Memorandum and Articles of Asso¢i*ion. The charily 0rateS from Beth Shalom. 78 New Street, MilDsbridge. Huddersfield. HD3 4LD. The charily is orgaDi8ed so that the truS¢S net regularly io manage its affair8. Th¢ ObJeiveS of the charity are: a) To promote and protect the good n)ental health of people resident in the United Kingdom, in particular in th¢ county of West Yorkshire, by the provision of a Christian Counselling Service. b) To adva[¢ education by providing faciliti¢s for the training of Christian Counsellors: c) To promote go standards in Pastoral Care for the advancement of the ChTistian Faith throughout the United Kingdom, with regard but nol restricted io the county of West Yorkshite. The Trnstees who served duTing the year were:
Elizalth Hardy Valerie Haigb Sandra Mcsweellcy Dr J Gurr (Appoin*d 29 July 20) Dr A Priest (Appointed 29 July 2024) Trustees are appointed and re-apw)inted by members of the ¢ompany as detern]ined by the company's Memorandum and Articles of AssocI10n.
THE TREE OF LIFE CEiYfRE COLNE VALLEY TRUSTEES, AND DIRECTORS, ANNUAL REPORT (Contlnued) FOR THE YEAR ENDED 30" APRIL 2025 Another busy year. I can't believe how quickly il has and is going. Everyone has been working hard as always in all departments. It has seen some colleagues leaving, and we have also welcomed new people into the team at TLC. We continue thallk G(Kl for all his faithfulness and his blessings to us. Exciting news on the Level 4 Diploma. wbich hAs E*¢n approved by CPCAB to be a tzvel 5. Many thanks for the hard Work from Jo Hamer. who teacb¢s on the Level 4 Diplom& We have 14 students that are going to be graduatin8 in November. CPCAB have been in and completed theirexternal verification of all the training courses, and Nve received a lovely report from them, thanks again to all the trdiners and training admin teom. The new courses. due to stsrt in September. are beginning to fill and wc are interviewin8 Potcntial students for the Dew Level 5. I bave also been delivering training in other Areas. which has been Inging in more revenue to training for The Tree of Life Centre. Centre Sadly, we have had to say go(Mlbye to Kate Jones, however her husband. Nic is continuing io update and manage the web page for us. and we are incrcdibly grdleful io him. ThAs means we have had the joy of w¢lwn)ing Tracie Lewis into the post of Secretary to the Trus4 and she is doing a fabulous job. We also have a new social mediavolunteer, Max Elvidge. We greatly appreciate his skills and how he is utrfjating things for us. Chris Haigh continues to work hard with the fundraising and has submitted several bids, which we wailing to hear back from. He has also made ¢onia¢ts withill Kitklees Council, which has been very helpbjl. Also, with the Co-op, who continue to supp)rt us through their Local Community Fund. Jess Johnson has comc on board lo do fimdraising Around events, she is working hard organising a gig on iyh July thal one of our uustees and his bAThd have kindly offered io perforni for US. We are still looking at creating the friends of TLC. so if anyone readitkg this is interested, please conlact us to have a conversation. I took part in the Londi)n MarathoD oll Sunday 27 April, to r4is¢ funds for TLC, and thank you 80 very n]uch to all that kindly sponsored me. When all thc swnsorship money is in, and the gift aid clalmed, it sIuld b¢ around £7.IK)O. This will be put to go1 use for the itfit of the centsr, and lor ¥Jl who use the service. We bave been obtaining quoies lo replace the rwf of the centre. The quotes are needed so that we can apply for grants. We are hoping to %tart work on tbis in the new year. Plee pray for us to get the funds we need. Counselllng LIL Hardy has taken on the Head of Counselling this year, and this h&% been a great help. We have jusl hed that we again have been given BACP accredited status for the ¢ounselJing sidc of TLC. Thanks to all the work put in by Kate, and then Tr1¢, this is no easy task when you haven't done thi5 before. There has Eten a lol of work going on behind th¢ scenes to ty to MiniSe the DNA (Did noi Atnd} and cancellallons, however it still is an ongoing issue.
THE TREE OF LIFE CENTRE COLNE VAI.JIY TRUSTEES, AND DIRECTORS, ANNUAL REPORT ICoDthiued) FOR THE YEAR ENDED 30" APRIL 2025 I want to say a big thank you to all the admin staff and all the counsellin8 volunteers, without you we wouldn't have a SeICe. Shop Anita Quirke, the manager, rettred on the I" of May 2025. We v4ish her well and thank her for all her years of servi¢¢. We hav¢ b¢¢n fortunate to now have a new mallager, Lynn Benham, in place. who brings with her experience and knowledge of running a charity 8hop. Several of the staff from the cenlr¢, and the new manager volunteered their time lo give the shop a good clean and gel it ready for re-opening. so watch this space. If any one does have a bit of spare time and would like to Consider helping in any way> please Contact the centtc. I Iwk fonvard to seeing what God bas in store for us in the Coming year. God bless you all for all your support and SeICe. Public Benefjt Statement The ttustees have considered the general guidance on public benefit issued by the Clwity Commission tn carrying out its objectives and activities and are satisfied the charity is compliant with its constitution and the provisions of the Charities Act 2011. Reserves Pollcy and Risk Managemenl The trustees have forniulated pilicies to ensure that the chlty maintains adequate reserves to finance its operauons. Risk management procedures are in place to help sofeguard the on-going viabiliry of the charity and to protect its assets. Guarantee Tbe charity h&8 no share capital and the liabiliry 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. Val Haigh Chief Executive Officer Iith November 2025
INDEPENDENT EXAMINER'S REPOR'f TO THE DIREcfoRS OF THE TREE OF LIFE CENTRE colE VALLEY I to the charity trustees on my examination of Ihe account5 of the company for the y¢ar ¢Dded 3 AprAI 2025 set out on pages 6 to 12. Responsibilities and basLs of rewbrt As the charlty Inistees of th¢ company (and also its directors for the Purposes of company law) you responsible for the preparation of the accounts in ac¢ordanc¢ with the rcquirement of the Companie5 Act 21K)6 I'the 2(Ki6 Act.) Having satisfied myself that the accounts of the company are not requiNI to be audited under Part 16 of the 21 Act and are eligible for Andependeni examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charlties Act 2011 ('the 2011 Act.). In calg out my exanunation I have followed the Directions given by the Chosiry Con)mission under section 145(5)(b} of the 2011 Act. Independent examlner's statement I have completed my examination. I confitm that no matters have come to nky attention in comiection with Ihe examination giving me cause to believe that in any ma*ria] respect: 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 recoids. or 3. the a¢¢ounts do not comply with the accowiting requirements of section 396 of the 2006 Act other than any requirement that the accounls give a 'true and fair view, whicb is nol a matter wnsidered to be part of an ind¢p¢ndent examination: or 4. the accounts have been prepared in accordance with the meth$ and PEinciples of the Statement of Recommended Practice for accounting and reporting by chatiiies [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicabl¢ in the UK and R¢pub]ic of Ireland (FRS102)] I have no concerns and have come across no other matteTS in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the a¢counis to be reached. D M ButleTWOrth FCA Wheawill & Sudworth Limited Chartered Accountants 35 Westgate Huddersfjeld HDI IPA 11 November 2025
THE TREE OF IIFE CENTRE COLNE VALLEY STATEMENf OF FINANCIAL AIVITIEs FOR THE YEAR ENDED 30" APRIL 2025 Unrestiieted Restiicted Totsl funds Totsl funds funds funds 2025 2024 Notes Iwoming resources Donations and legaeies Grants and donations 31.959 31,959 38.788 Income from InvL8tments Bank inlerest 391 391 214 Income from ch&rftable aetlvltles C}ltable activities 79.253 79.253 I,798 Other Income 35.817 35.817 38.459 Total In¢(e 147,420 147,420 178,259 Expendlture on Clwilable activAiies Other 170,344 9(rf) 170,344 9fJ) 145.095 Totsl resources expended 171.304 171,304 146.055 Net outgoing rCoMIng rLwurces (23.884) (23.884) 32.204 Recondllatlon of tunds Total funds brought forward 159,997 159.997 127.793 Totsl funds c4rrled forward 136,113 136,113 159,997 The statem¢nl of financia] activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from coniinuing activities. The notes on pages 9 to 12 form part of these fJnllnci&l statements.
THE TREE OF LIFE CENTRE COLNE VALLEY BALANCE SHEET 30° APRIL 2025 2025 2024 Notes xed &5sets Tangible assets 263,654 271,943 Current assets Debtors Cash al bank and in hand 29.7 25,420 32,668 54,536 55.120 (31,966) 87.204 (32.784) Credltors: amounts falling due within one year Net current assets 23,]54 54,420 Total assets less cutren¢ liabi]ities 286,808 326,363 Credltors: aD)ounls fojling due after one year (150,695) (166,402) Net 136.113 159,961 Funds unTeStiicd funds 136.113 159,961 Total Fwids 136.113 159.961 The direLXOn are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relaling lo the audtt of the financial staiemcnts for the y¢ar ended 30 Apnl 2025 by virtue of section 477. Directors, resp)nsibilities.' The members have not required the company to obtainan audit of the yearin question in accordance with Section 476; and ii. The direclors, acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting recd5 and Ihe preparation of financial StaInents. These fjnancial statements have been prepared in COrdanCe with the provisions upplicable to th¢ small companies and WAth FRS 102 and the Charities SORP FRS 102.
THE TREE OF LIFE CENTrE COLNE VALLEY BALANCE SHEET (continued) 30" APRIL 2025 These financial slalements were approved by the board of direc and authoTised for issue on I I NOveMr 2025 and are sigDed on its beha]f by: th Hardy- Dit tor ValeTie Haigh- DiT¢rtoT Company Registration Number.. 04614787 The notes on pages 9 to 12 forni part of these finajaI statements.
THE IIIEE OF LIFE CENTRE COLNE VALLEY NOTES TO THE FINANCIAL STATEMENIS FOR THE YEAR ENDED 30th APRIL 202S Accounting polid&q The principal accounting policies are summaTised below. The accounting policies have t¢en applied consistendy thrghout the year. a) Bgsis of preparation The financial ststements have en prepared under the historical cost convention and in accordance with the Financial Rew>rtiThg Standard 102 alld the Statemeni of Remended Practice.. A¢c4)unting and Reporting by Charities SORP FRS 102 and the Companies Ac¢ 26 with certain modificatiOll8 to refle the non-profjt making activities of the company. b) Incoming resources All incoming resources are included in the Stat¢m¢nt of Financial Aaivities whenthe chariiy is1¢8ally ¢ntstled to the income and the amount can be quantified with reasonable euraCy. However, any income received during a financial year intended by the payer for use ID fvnding expenditur¢ of some future financial year is earried forward as deferred income until the year of intended use is reached. The following splfi¢ policies are applied to paiticular categorA¢S of income: Voluntary income is received by way of grants, donations and spon80rships and is inclvdcd in fijll in the Siatement of Financial Aetilryties when Teceivable. Grants. where entitlement is not conditional on the delivery of a specific perforniance by the chariry. are re¢ognised when the clwity becomes UD¢onditiollally entitl¢d to the granL Inveslment income is in¢luded when receivable. c) Expendithre on charilable activities All expendiwre 18 ac¢ount¢d for on an accntsls basis and has been classified under h¢adings that aggregate all costs related to the catrgory. Charitable eXtndItre comprises those costs incurred by the charity in th¢ deliv¢ry of its activities and services for its beneficiaries. It includes both costs that can be allo¢*ed directly to such athivities and those cosls of an indirect natur¢ D¢c¢ssary to sUprt th¢m. d) Fixed ets and depreciation Fixed assets are included in Ibe financial statments ai cost less depreciation. tkpreciatioD is provided OD the following b&%¢s to write down the cost of the assets over their expected useful lives: IAnd and buildings Fixtwes and equiprnent 2% on cost 20% on cost
THE TREE OF LIFE CENTRE COLNE VALLEY NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 30" APRIL 2025 Accounthig polle1 (continued) e) Restiirted funds Where fvnds hr4ve been received for a specific purpose, they are treated as restri¢frd lunds. Q Grants payable Grants payable are charged to the financAal statements in the year that they are incurred. g) Penslons The charity contributes io a defined contribution pension scheme. The assets of the scheme are held separdfrly from those of the charity in iThdependeDtly administered irnsts. ContTibutioDS aT¢ charged to the financial statements as th¢y are incurred. Otber income Unrestricted Restricted funds funds 2025 Total Total 2025 2025 2024 St8 hall hire Room hire Miscellaneous 21,820 12.302 1,695 21,820 12,302 1,695 23,292 13.953 1.214 35,817 35,817 38,459 ResouTce5 expended Unre8trict¢d Restricted fiinds Total Total 2025 2025 2025 2024 chitable activities: Staff costs Counsclling Training Spons hall chltY shop Property expenses Administrdtion expenses Lvan interert Depreciation 76,808 4,335 31,777 525 1,153 22,676 14,666 9,915 8,489 76.808 4,335 31,777 525 1,153 22.676 14,666 9,915 8,489 68,568 4,943 22,627 525 1.218 14.973 12,307 11,485 8,449 170,344 170,344 145,095 Other costs: tndepen(knt examination fee io
THE TREE OF LIFE CENfRE COLNE VAILEY NOTLS TO THE FINANCIAL STATEMENfs (ConliLued) FOR THE YEAR ENDED 30th PL 2025 Staff eosts 2025 2024 Wages and salaries Pension costs 75,719 1.089 67.627 941 76,808 68,568 The averase number of persons employed by the charity during the year omounted to 7 (2024: 6). Freehold Lalld and Buildings Fix[¢8 and Total Equipment 5. Tangible fixed assets Balance blfwd. Additions DisFx)sAIs 411,404 35.698 2(X) 447.102 Balance clfwd. 411,404 35.898 447.102 Depreci4tion Balanc¢ Wfwd. Charge for the year On iiisposals 140.143 8,228 35.016 261 175.159 8.450 Balance clfwd. 148.371 35.277 175,159 Net book WeS As f¢t 30. April 2025 263.033 621 263,654 As at 30. April 2024 271.261 682 271,943 During 2013 the property was professioTsally valued at £395.IXK). On this basis the directors do not conslder that any impairnient of the ¢arrying value is requir¢d.
THE TREE OF LIFE CENTRE COLNE VALLEY NOTLS TO THE FINANCIAL STATEMENTS (Conthilled) FOR THE YEAR ENDED 3 APRIL 2025 Debtors 2025 2024 Trade debiors Other debtors Prepayments 25,035 1.099 3.566 29.W3 656 3.IK19 32,700 32,668 Creditors: Amounts falling due within one year 2025 2024 Trade Creditors Bank loans Other creditors Accruals Defetted income 7,113 16,446 1,018 3,324 4,065 4,008 17,237 939 1.770 8.830 31.966 32,784 Credltors: Amounts fallll due afttr one year 2025 2024 Bank loans 150,695 166,402 The bank loans are secured againsl th¢ freehold property and ore repayable over 25 years. Guaranlet The liability of memkn is limited to £1 each in the event of the winding up of the company. 10. Control There is no one controlling party of the company. 12