OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-02-28-accounts

Electronically signed using Capium on 19/03/2026 at 04:03:27 AM

Charity Registration Number : 1107629

THE GLOBAL NATURAL HEALTHCARE TRUST

A CHARITABLE UN-INCORPORATED ASSOCIATION TRUSTEES’ REPORT

AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

THE GLOBAL NATURAL HEALTHCARE TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2025

Trustees Annette Montague-Thomas
Anthony Philip Proctor
Daniella Rubio
Helen Mously
Pauline Burton-Page
Niall Clift
Tara Fielding
Charity Number 1107629
Registered Ofce Lower Penhale Farmhouse Ofce
Penhale Lane
Fraddon
TR9 6ND
Bankers Barclays Bank PLC
20 Lemon Street
Truro
TR1 2NB
Cornwall
Independent Examiner PSM Reid Masters Ltd t/a Tolvern
Unit 3, Building B
Green Court
Truro
TR4 9LF

THE GLOBAL NATURAL HEALTHCARE TRUST

CONTENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Trustees' Report
......................................................................................................................................
1
Independent Examiner's Report
..............................................................................................................
3
Receipts and Payments
..........................................................................................................................
4
Statement of Assets and Liabilities
.........................................................................................................
6
Notes to the Financial Statements
..........................................................................................................
7

THE GLOBAL NATURAL HEALTHCARE TRUST

TRUSTEES' REPORT

FOR THE YEAR ENDED 28 FEBRUARY 2025

The trustees present their annual report and financial statements for the year ended 28 February 2025.

Structure, Governance and Management

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. It has seven trustees who are re-appointed annually at the Annual General Meeting. New trustees are appointed by existing trustees using the provisions of the governing document.

Objectives and Activities

The objectives of the charity are as follows:

• Promotion of health and relief of sick, ill and disabled people particularly but not exclusively by the use of natural healing methods and the provision of herbal medicines;

• Education of public on all health matters and in particular in the growing and harvesting and storage of wholesome foodstuffs in nutrition in food preparation; and

• Conservation of the environment in general and in particular the taking of remedial action where neglect pollution or any other cause is having an adverse effect on the health of the local population.

The activity of the charity is as follows:

The trustees have reviewed their objectives, policies and activities to ensure they continue to reflect the charity’s aims. In carrying out this review they have considered the Charity’s Commission’s revised general guidance on public benefit.

Achievements and performance

The charity has achieved a great deal over the years by:

Financial review

During the year, the charity had net receipts of £474 in the year (2024: net receipts £3,056). Total receipts increased by £31,690 to £68,292, which included a restricted donation of £44,000 that was given towards the building costs of the new clinic and dispensary. This work was still ongoing at the year end. The total cash funds held at the year end were £3,756.26 (2024: £3,283), of which £3,402 represented restricted funds. The remaining funds are unrestricted funds. The charity’s policy on reserves is that where operationally possible, to hold sufficient funds either in liquid investments, cash or realisable assets to meet the immediate contractual obligations of the charity.

Risk and investments

The trustees have assessed the major risks to which this charity is exposed relating to its operations and finances and are satisfied that under the present system there is no significant exposure. Investment policy need not be considered as the charity has no significant investments.

Page 1 of 8

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

This report was approved by the trustees and signed on its behalf by:

A Proctor


Annette Montague-Thomas,Anthony Philip Proctor Trustee

Date : 18 March 2026

Page 2 of 8

THE GLOBAL NATURAL HEALTHCARE TRUST

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 28 FEBRUARY 2025

Independent Examiner’s Report to the Trustees of The Global Natural Healthcare Trust

I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 28 February 2025 which consists of the statement of financial activities,balance sheet and the related notes

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act')

I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

The charity’s gross income did not exceed £250,000 and I am qualified to undertake the examination by being a qualified member of AAT

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or

the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Peter Masters

Name: Peter Masters

for and on behalf of PSM Reid Masters Ltd t/a Tolvern

Date: 18 March 2026

Page 3 of 8

THE GLOBAL NATURAL HEALTHCARE TRUST

RECEIPTS AND PAYMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Categories
Unrestricted funds
Restricted funds
Receipts
Donation and gifts
29,907.14
29,000.00
General grants
provided by
Government/other
charities
-
-
Gift Aid
5,690.55
-
Events
2,244.46
-
Sub total
37,842.15
29,000.00
Asset and
investment sales
Loans received from
external funder
1,450.00
-
Sub total
1,450.00
-
Total receipts
39,292.15
29,000.00
Payments
Patient treatment
expenses
6,804.27
-
Growing tunnels -
rent, plants, tools
and workers
9,189.21
-
New clinic
redevelopment
-
26,728.22
Motor expenses
6,681.05
-
Travel expenses
81.38
-
Ofce administration
3,526.89
-
Equipment Hire
3,456.00
-
Rent, rates and
utilities
3,452.89
-
Bank charges and
interest
252.00
-
Professional
expenses
-
-
Miscellaneous
expenses
799.17
-
Website design
103.55
-
Staging fundraising
events
1,168.81
-
Accountants fees
5,165.00
-
Sub total
40,680.22
26,728.22
Asset and
investment
purchases
Plant & Machinery -
Additions - Cost
410.10
-
Total funds
58,907.14
-
5,690.55
2,244.46
66,842.15
1,450.00
1,450.00
68,292.15
6,804.27
9,189.21
26,728.22
6,681.05
81.38
3,526.89
3,456.00
3,452.89
252.00
-
799.17
103.55
1,168.81
5,165.00
67,408.44
410.10
Last year
27,111.00
5,000.00
2,425.00
2,066.00
36,602.00
227.00
227.00
36,829.00
4,815.00
9,474.00
3,870.00
5,744.00
24.00
135.00
1,528.00
555.00
-
178.00
878.00
968.00
2,228.00
1,650.00
32,047.00
1,499.00

Page 4 of 8

Sub total
Total Payments
Net of
receipts/(payments)
Cash funds last year
end
Cash funds this
year end
410.10
41,090.32
(1,798.17)
2,153.00
354.83
-
26,728.22
2,271.78
1,130.00
3,401.78
410.10
67,818.54
473.61
3,283.00
3,756.61
1,499.00
33,546.00
3,283.00
-
3,283.00

Page 5 of 8

THE GLOBAL NATURAL HEALTHCARE TRUST

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 28 FEBRUARY 2025

Categories
Details
Cash funds
Cash at bank and in hand
Total Cash Funds
Details
Assets retained for the
charity’s own use
Plant & Machinery
Plant & Machinery
Motor Vehicles
Fixtures & Fittings
Computer Equipment
Total
Details
Liabilities
Loan from founder member
and chairman
Total
Unrestricted funds
354.83
354.83
Fund to which asset
belongs
Restricted Funds
Unrestricted Funds
Unrestricted Funds
Unrestricted Funds
Unrestricted Funds
Fund to which asset
belongs
Unrestricted Funds
Restricted funds
3,401.78
3,401.78
Cost (optional)
5,000.00
21,866.10
21,000.00
984.00
1,105.00
49,955.10
Cost (optional)
6,314.00
6,314.00

For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board on 18 March 2026 and signed on its behalf by:

Annette Montague-Thomas

Annette Montague-Thomas,Anthony Philip Proctor Trustee

Date : 18 March 2026

Page 6 of 8

THE GLOBAL NATURAL HEALTHCARE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1. Accounting Policies

1.1 Basis of preparation

The accounts have been prepared on a receipts and payments basis and therefore consist of a receipts and payments account and a statement of assets and liabilities.

Receipts and payments accounts record income when it is received and expenditure when it is paid. No adjustments are made for accruals or prepayments.

The accounts have been prepared in accordance with the Charities Act 2011 and the Charity Commission guidance applicable to charities preparing receipts and payments accounts.

The accounts are presented in pounds sterling and rounded to the nearest pound.

2. Tangible Fixed Assets

Plant &
Machinery
£
2.1 Cost or valuation
At 01 March 2024
26,456.00
Additions
410.10
Disposals
-
Revaluations
-
Transfers
-
At 28 February 2025
26,866.10
2.2 Depreciation and impairments
At 01 March 2024
-
Charge for the year
-
Disposals
-
Revaluations
-
Transfers
-
At 28 February 2025
-
2.3 Net book value
At 01 March 2024
26,456.00
At 28 February 2025
26,866.10
Fixed assets are recorded at original cost.
Plant &
Machinery
£
26,456.00
410.10
-
-
-
Motor Vehicles
£
21,000.00
-
-
-
-
Fixtures &
Fittings
£
984.00
-
-
-
-
Computer
Equipment
£
1,105.00
-
-
-
-
26,866.10 21,000.00 984.00 1,105.00
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - - -
26,456.00 21,000.00 984.00 1,105.00
26,866.10 21,000.00 984.00 1,105.00

3. TRANSACTIONS WITH TRUSTEES'

Page 7 of 8

Within the above payments the following were paid in respect of A Montague-Thomas who was a trustee throughout the year:

2025 2024 Trustees’ expenses - - Motor expenses 2,198 3,787

The loan balance carried forward at the year end is £6,314 (2024: £4,864), which is repayable to Ms A MontagueThomas on demand. The loan had increased by £1,450 during the year.

The charity uses Ms A Montague-Thomas’s personal vehicles for charity business and has agreed to pay the motoring costs for these.

Ms A Montague-Thomas has privately paid for expenses for the charity amounting to £2,506 during the year. These are to be treated as a donation in kind. The charity also uses premises owned by Ms A Montague-Thomas for office space and dispensary at no charge.

Page 8 of 8

Document Details

IP 169.254.254.9 Time stamp 2026-03-19 04:03:26 Email info@gnhct.com Name Draft Annual Accounts 2025 - GNHCT

Browser & Version

Document History

Document Draft Annual Accounts 2025 - GNHCT
created.
18-03-2026 15:52
Signer Annette Montague-Thomas,Anthony Philip
Proctor,Peter Masters added to the document Draft 18-03-2026 15:54
Annual Accounts 2025 - GNHCT.
Reminder set to the document Draft Annual Accounts
2025 - GNHCT.
18-03-2026 15:59
Document has sent for signature to Annette Montague-
Thomas(info@gnhct.com).
18-03-2026 16:00
Document has sent for signature to Annette Montague-
Thomas(info@gnhct.com).
18-03-2026 16:00
Document has sent for signature to Annette Montague-
Thomas(info@gnhct.com).
18-03-2026 16:00
Document has sent for signature to Anthony Philip
Proctor(phil@philipproctor.co.uk).
18-03-2026 16:00
Document has sent for signature to Anthony Philip
Proctor(phil@philipproctor.co.uk).
18-03-2026 16:00
Document has sent for signature to Anthony Philip
Proctor(phil@philipproctor.co.uk).
18-03-2026 16:00
Document has sent for signature to Peter
Masters(p.masters@mail.com).
18-03-2026 16:00
Document has sent for signature to Peter
Masters(p.masters@mail.com).
18-03-2026 16:00
Document has sent for signature to Peter
Masters(p.masters@mail.com).
18-03-2026 16:00
Peter Masters signed the document Draft Annual
Accounts 2025 - GNHCT.
18-03-2026 16:12
Anthony Philip Proctor signed the document Draft
Annual Accounts 2025 - GNHCT.
18-03-2026 16:22