Clwlty reglstratlon nunts 111¥280 (England and Walos) C¢xnpany raglstratlon numbér 05705200 YOGAHOME ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 YOGAHOME LEGAL AND ADMINISTRATIVE INFORMATION Trusts•• Ms Chan Ms Majia Gan Ms Catsline Sullivan Ms Lara Hooker Dr Elizabeth Searle (Appolrted 29 November 2024) (Appoint&J 29 November 2024) {ApFKMnted 29 November 2024) secretary Ms BÉMie Chan Charlty number {England and Walo8)1119260 Company numbor 05705200 Princlpal address 11 Allen Road N16 8SB Audltor GalhjwaysAe(y)u￿rYj (A￿￿1t) Limite(I 15 West Street hton East SU￿eX BNI 2RL YOGAHOME CONTENTS Trustees. report Ind8p8fKlent audliorfs rewi Stat8m8nt of financaal acti￿￿ statement of financial Fwltion Statement of cash IlJ¥s Notes to the financRI *8tem8nts 9-16 YOGAHOME TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees, who are also dtr8Ctor8 for th8 purposes of (x)mpany law. Iwe pleasure in p￿senting their report and the financial statements for the d￿rIlable compony for the 5*ar ended 31 March 2025. The finan¢i81 Statern￿ts twe tyeen prwared in acaxdarmx wlh Ihe ￿0)UntilYJ poliaes set (xrt in nol6 1 to the financial slatements and wtth the tharivs gO￿nIng d0￿Ment, the Compani8s Act 2W6. FRS 102 'The Financial Reporting StaTrJard awlcabla In the UK and Reput4tc of Ireland. and Ihe ChaiilÉes SORP "PLrounling and Reporting by CharitÉe8: Ststement ot Recommended Practre applicable to (tharities preparing their aGcounts in a￿ordanCe with th8 Finan￿￿ Rewtir¥J Starnlard appH(*4e in the UK and Republic of Ir81arKI IFRS 1021.. ObJe¢tive• and athltlos The company is 8 charity prwting l*althy reCr￿￿10n in Hath through a variety of d88s88 such as yoga and Our outreaeh provision indudes ￿ dasses and th￿apeUtsC massage to a range of S￿￿1$ and communlty groups in Hackney. dass89 ar8 fundeAJ enllrety by yoga1￿* and &e fm the ￿1ving organlsaiion. Public benefft The trust8es have paid due regard to guKlan(x issu￿1 by the CPority Commisslon In déciding what acliwties thè atity strKJukl undertake. Achlev•mgnts and performanc• Slgnmcant actlvmo• In this year Yogahomo has prothl ovw 180 S￿di0 dasses Fer week. Total number of attende8s on site thls year has been 97.823. In January 2025 we opened our communty sauna and cold plunge TrY￿ing the heathy ber￿fits of th8s8 activiti8S whlch In tandem wikn yoga b(MJsts the immune system and health g￿￿rally. TPw8 were 1.168 number of visits to the sauna frcrn January to Marth 2025. We also offeT dwyjnt￿l room rerrtals for local Iher4i* WOTkir¥J En m8ntsl and pI￿le21 hèalth. We havè provkded spac8 for 1.384 sesslons in the year. In our outreach w(YK Voe provide sessKM￿ in with the fo1[rn￿￿ ￿ and organisations.. . Social Prescribing Hackn6y classes tp¥Jse from isdatson. mental health ￿1110￿$, thronic pain and chr¢)nic fa￿gUe. . St Paul's Church West Hakn f8X preventi￿ cJ&8908 for the over 60.$ . Garden School carern of thlldren with SEND . Hackney PrlTnary S￿K￿￿ Mov￿nent classes for thildren wllh SEND . Leaways SdKKJI boxir4J dassts frjr thiklren %%?th SEMH. ADHD and Autlwn. . Birth Companions at sP￿dit(h TnJst . Tuming Point dasses fDF those in addlction reC￿lery . IMECE for women suThivors of violence Flnanclal rnvlew Th8 reserves policy that at knst 3 months expendI￿re is to ret8iryed 8$ reserv8s at all tln*s which 8quates to £150,000 approximately, In this finan(ial period Ihe reser¥w we above Ihis level. Structur•. govornanco and manayThnt Thg Charitys goveming do￿Mertts are its ￿e￿r￿um and ￿ti￿e5 ofA3so(knn. YOGAHOME TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTJNUED) FOR THE YEAR ENDED 31 MARCH 2025 Th8 trustses. who are also Ihe directors for Ihe purwse of c(xnpwry law, and who during Ihe year and up to the date of signature of the ffin8nco1 &atements were: Ms Billi8 Chan Ms Marla Gandy Ms Catherine Sulbvan Ms Lara Hooker Dr Elizab6th SeaTIo (Appointed 29 November 2024) (Appotnted 29 November 2024) (Appointed 29 Novemb8r 2024) D•clslon maklng There are five truste8s for Yogahomè, t¥MJ ￿ whith aro direw inm)1¥￿ in Ihe day to day m8nagenpnt of Ihe charty. Maria Gandy and 8tUle Chan. Trust86s' meetings are held quarterfy. Financial pknning m@èti￿ are hekl MOn￿Y and Management meetings ar8 held weekly wilh senior members of Ihe Yogalmxne town. statement of trust8es' responslbllldes The trustees, wtr￿ are also the dtre(*xs ofyogahome for ihe purrA)s8 of coffpany law. are r8swnsible for preparrng the Trustees. Rewt 8nd the finat)clal statements in acix)rdm with appfKth law and United Kingth)m ACCOUn￿ng Standards (United KingthyTr Generalty Attepted Ac(xkJnthg Pr8th?). Company law requires the trustees to prapare financial statements for each fnan(ial yéar vthtch give a true and fair view of the slate of affairs of the tharity and of the incoming rexwrces and applt(2tion of resources, including the income and exp6nditur8. of the charitable company for that year. In propariro th8$8 financlal statern￿. the trustees are required to: - select sultable accounting [￿[cleS and then apply them ￿nsIS￿ndy. . observe the methods and principles in the Charilies SORP: - make judgements and estimates that are ieasonable and wudent - state whett￿r applÉcable UK Ar￿Unti¥￿ Standards have been followad. sUbi￿t to any matenal departuros dSsclos8d and explained in tho finar￿18& statements: and - prepare the financFal statements on the going Cor￿E￿ basis unless it is inappropriate to presunE that tha charity wtll continue in opera￿)n. The t￿Sta0$ are responsible for k*ng ad￿uate a￿￿lunt￿l9 tt￿t dtsth)8e wim reasonaDJe acwracy at any tinie the financial positi'on of ￿ dlarity and enabl8 th8m to ensure that the financial ststements ￿mplY with the Companies Act 2006. They are also resp)nwble for saf&3uarding tha assets of the charity and hence for taking reasonable steps for the prevention and detec4ion of fraud and other irregularities. Auditor In accordance wtth Ihe comp8nVs artlcks, a resolution PTOF*)sing that G811oways A￿oUnting (Audit) Limited be reappointed as audltor of the company will te put at a Gerwal Meeting. The tNstees' report was approved by the Board of Tn￿leSS. Ms Billiè Chan Tru$t•e Maria Gandy Trnslee Date.. YOGAHOME INDEPENDENT AUDITOR% REPORT TO THE TRUSTEES OF YOGAHOME Oplnlon We have audlted the financial slatements of Yogahome (Ihe 'charW) for the year 6ndod 31 March 2025 which comprise ststement of fvRncial activiljes, the ststemènt of finant>al Wbon, the ststement rf ¢2sh flows and notes to the finanL?af statements. irKludi￿ signifiwt a¢0￿ntil￿3 poliL?es. The financial reFQrting framework that has been applied in their prep&ati￿ is appl￿ble and United Kingdom AccountiTrJ Standards, including Financial Repcrting sts￿lard 702 Tr Trn8naal Stsndard appNtsble in the UK and Repu￿1¢ of I￿land {United Kyudom G￿ra￿ty Acc* Attountkng prad1￿}. In our opinion. th8 financial stat8m8nts: give a true and fair view of the stata of the **8ritable c4)mpanWs affairs as at 31 Mart* 2025 and ol its incoming re80ur(ss and appli(xIi￿ of r8>Jure48. th8 year then ended: have been swrly pr8P8wI In accLYdatTh Ylitt) United lfjngdom Gen8ralty Accepted Accounting Practio,. Bas18 for oplnion We ¢onduct8d our audit in a￿ar￿ance *ith Internatio￿1 Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are fijrther desuiL*d in the Aucfjtorfs respOn￿lI￿8S for the audit ol th8 finan￿al st&tsim8nts section of (MJr r6WL We are irtyndent of the charFty In accordan￿ with thp ethical requlrements that are relevant to our aLMdit of th8 finan(x81 statements in Ihe UK, including the FRC'S Ethical Standard. and we have thINl6d our other ethical [esw￿bIllts8S in xu)rdan¢e wilh these requir8mènts. We believe that the audit evldence we have cotsined is suffi(xent and arwriats to promts a basi6 for our opinion. Conclwlons r•lallryJ to golng conc•rn In audltlng the financ￿1 statsments, we have ￿ndud8d the trustees. itse of the wing eoncem basls of a(xountlng in the preparation of the financial statements Is approprfate. Basod on th8 work we have performed. we have not any material uncertalnties ￿tating to events or (￿nditIonS tha( individualty or colleclp481y. may Lxst sigThficant doubt on the (*raritWs ability to conb'nue as a going concem for a p8ric#J of al least twelve ffthths from when Ihe financAal statements arg authori￿1 for issue. Our responsibililles and the resrmilx'lities of the trustees wilh resr*tt to goiry conc8m ar8 de￿tsed in th& relevant sections of this report. Other Inforniatlon The other Infomiabon comprlses thè infonnation included in the annual reFQrt otfr￿ than the fin￿la1 statements arKI our oudltorfs report thoreon. The tru5te88 are ftSFMm8ible for thg other irrfonn&on contsined ￿thin thè annual reporL Our opinlon on the financlal stateM￿ts d(w not CAwer th8 other infcrnlion arnj we do not express any fom of assuranc* wnduslon thereon. (Ajr responsknilty Is to r8ad the other infonkn and, In doing so. consider whether tt)e othor infomatk)n is materialty mYx￿1$t8nt with t￿ stateM￿ts or our kno%•ladge obtalned in th8 COUt3e of audlL or ottBrnise appears to be matsriaty misstatèd. If w8 thntrfy suth material Inr￿nSIStencI8S or WHrent nthl misststements, wo are required to determine *tsth8r this gNes to a materbl mlsstat8m8nl in the financial ststem8nts th￿rth￿. If, basad on Ihg work V+* have p8rf￿rned. we ts)ndude that there is a matsrial misstat8m8nt of othw InfD￿￿tiOn. we are requÉred to rerM)rt tt)at facL We have nothing to reFth in this regard. Matters on which we are requiral to roport by ex• We have nothing to report in respect of tha following matters in relati)n to ¥A)ich the Charities {Aco)unts and Reports) Regulations 2008 reqLMres us lo reFrf)rt to Y￿ rf, in our opinion.. the information giv8n in the finanbial statenwits is inconstht in any matsrial r8SP8d wth the tnJstees' report,. or suffi¢lent a¢c(￿nting records have not been kept." L¥ th8 ftnancial ststements are not in 8greemerrt wrth ts ac(yJuntiry recrfxds: we have not roce5ved 811 the Infomial¥)n and expktHtions we require fv our a￿lIti YOGAHOME INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF YOGAHOME Responsibilltl•s of trustees As explained more fully in the statellth of tnBtees' re5F4)nsibftities. Ihe trustees. are also the directors of the r*8rity for th8 purp0$6 of company18w, are Tesponsible for Ihe preparation of th8 finanaal statemerrts and for being satisfiéd that they glve a true and fair view. and for such intemal control as the trustees determine is necessary tr) ana￿e th8 preparation of financial stalemenls that are free from material misstatemenL ￿th8r due to fraud or error. In preparing the finanoal staten￿nts, the trustees are responsible assessing the chartty's ability to cxmtinue as a goirwJ wncem. disclosing. as applicable, m8tters rela￿ to going cor￿EM and using the going oncern basis of acfthJntirvJ un18ss the ITUStees either Intend to Ilquidate th8 charitabl8 company or to cease operations. or have no realrslic alt8mativ8 but to do so. Audltsfs rnsponsiblllllos for tho audrt of the financlal statamants We have been apwynted as auditor urKJer section 144 of the Charitie8 Act 2011 and report in a￿Nd￿nce w¢th the Act and relevant re9ulations made or having effect thereunder. r objedives are to obtain reasonable assurance atK)ut wthether the finaThial ststements as a whole are free from material misstatemenL whether due to fraud or em)r. and to ￿le an auditorfs report that includ&s our opinion. Reasonable assurance Is a high level of assurance but is not a guarantee that an audit condlthd in accordance th ISA5 (UK) wlll always detect a material miSstst8m￿t when it exists. Mi8Statements ran arise from fraud or error and are cJ)nsidered material rf, individualty or in the aggt8gate, they (¥)uld reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecllng I￿￿ul8[1t1e5. in(knling fra￿. is detsiled below. The engagemenl partner ensured that the engagement team cx)Iledivdy had the appropriate competence, Capabilities and skills to Identify or recognise non-compliance with applicable laws and regulations" We idgrrtffied the laws and ￿gulationS applicabl8 to the charity through [r￿U$s1onS wllh management. and from our commeroial knowlèdg8 and oxperiènce ofthe tharity s&knr. We focused on spo(afic laws and ￿gu￿tionS which we ￿nsIdered may have a direct material 8ffect on the financial statements or the operations of the charity, i[￿dIng the Charities SORP 2019. CharÈtiesA¢a 2011. and data protsction, anti4)ribery, environmentsl arnl heallh arKI safety Wislation" . We assessed the extent of compliance Ihe laws and regulations identified above Ihrough making enquiries of management and InS￿ting lega] correspondenc8'. and Identlffied lavts and regulations were (xsmmunicated wtthin the audit team and the team remained alert to InStar￿£S of non-rx)mpliance through the audiL We assessed the SU￿PtiblEty of the financial statements to material misstatements, including obtaining an under8tarNJing of how fraud might by: Making enquiTie8 of managemènt as to whwe considered tsre was susceptbilty to fraud, the knovAedge or actual. Su$F￿￿d and alleged fraud. . Considering the intemal controls in p￿8 to mibgate rftsk8 of frnud and DOn￿pIlar￿e wrth lav43 and r￿UlatiOnS. To address the rtsk of fraud throw managemant bias and ovefrrts of cixrtrols. we: P8rfomed analytical pr&*ures to Identsfy any unusual or UneXp•￿ed relationships: Tested journals entri6s to ider￿fy unusual transacli￿5. . Assessed whether judgements and assumplions made in determinitvJ a(yxJunltng estimates were indiealve of potenlial bFa4 and Investigated the rationale behind signtficant ￿ unusual trdnsadions. In response to th& risk of irregularities and with laws arKJ regulatI￿S. we designed procedur8S whi¢h included. but W8re not lifTTSt&J to". . Agreeing finanaal statem8nt d￿osureS to und*tying supporting d0￿Mentation. Enquiring of management as to a￿al and wtential Ittsgation arK5 datms; . Reviewing corrpSp<￿den￿ with the Charity Commissi￿. rel8v￿t T￿latorS al￿ the thrity8 legal thjvisors,. and . Revi8wÉng minutes of truste8 board meottiigs. YOGAHOME INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF YOGAHOME There are inherent lim6tattons in our audit procedures d8scriW abov8. The more removed that laws and regulatlons are from financ¢al tran&gctions. the less ￿kelY tt is that wè would become aware of noTrcompiiance. Auditing standards also limrt the proealures requtr&J to identify non-CJXnplian￿ with laws and regulations to enquiry of the trustees and other management and the ins￿ction of regulatory arKJ leg81 ￿rresporKI8nce. rf any. Material misstat8m6nts that arts8 due to fraud can be harder to 4Jet&X those that arise fmm error as thay may involve dalib8rat8 QY)C&81mont or ¢￿uSion. A further de8tytbn of our reSPN￿1biI1tleS Is availab￿ ￿ the Fin￿al Reporttng Counal's website at: ht¢)s:11 wWw.fr¢.org.uklauditorsres￿n￿btI1fIa￿. Thls descfiptim fomB part of our audiknrfs report. Other matters In thè previous accounting wv)d. th8 trustees of th8 d￿rIty trM)k advantage of aU￿rt ex8mptions undtsr s. 477 of the Companie5 Act 20C￿ and $. 144{1) of Ihe Charitses Att 2011. Therefore, the prFof year finandal statements were nol subiect lo audlt. U30 of our report This report is made sow to trust89& as a bjdy. In accordm with Part 4 of Charities (Accounts and Reports) Regulations 2008. (￿r audit work has been urKJertaken so that we might state to thè d￿rIty'S ITUSte88 those matters we aTe required to sLgte to them in an auditorfs report aThl fLY no other purpose. To the fvllest extent pemitted by law. we do not a(zept or assume resp(xLslb￿ity to anyone other than the charity and the charivs trustees as a btyty. for our audit for this repcrl or for the W8 have lomHI. Galloway8 Accounung (Audlt) Umlted Chartered Accwntants ststutoryAudltor 15 West Streèt Brighton East SEtssex BN12RL Galloways ACc(￿n￿ng (Audit) Limited is 61Sgible for appointment as aLKlitor of the tharity by of its èligibility for appointment as auditor of a conwany under section 1212 of the Compani8s Act 2006. YOGAHOME STATEMENT OF FINANCIALACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AIARCH 2025 Unr•8tslct•d Unrestrlcted funds nds 2025 2024 In¢om8 from: Charftable aclivities Investrents 1.217.889 7.019 993,644 2,306 Total incomo 1,224,SY)8 995,950 Expendlture on. Charitable activilies 1,108.460 981.207 Total oxpendlture 1,108,460 981,207 Not Income and movomont In funds 116,448 14,743 R￿On¢111a1l0n of funds: Fund balances at 1 April 2024 254,743 240,0(y) Fund balancos at 31 March 2025 371.191 254,743 The Statement of financial activrtles tndud8s all gains and k)sses recognLsod in the yoar. All Ir￿ome and expendiÉure darive from ¢onllnuing activilies. YOGAHOME STATEMENT OF FINANCIAL POSITION AS Af31 MARCH 2025 2025 2024 Fixed assets Tangible assets 11 29.641 Current assèts Debto Cash at bank and In hand 12 31,913 336,428 29.461 274,938 368.341 Crnditors: amounts falung due wlthln one y•ar 13 (65.833) (792971 225,102 Total agsets lass currgnt I￿￿1[11e$ 371.191 254,743 The funds ol tho charfty Unrestrict8d funds 371,191 254,743 371.191 254,743 The company is entitled to the exemption from Ihe audit rg4ulrement corrtained kn secllon 477 of Ihe Companies Act 2006, for the year ended 31 Marth 2025. an audit has been carried out under gection 144 of the Charities Act2011. The diretkn acknowledge their r￿￿sibIlI1eS for complfvg with the requirèmonts of the CoMpar￿eS AL% 2(￿)6 The members haTrM ￿t required the conyany to obtth ￿ au))rdarKe with Ihe ¢hwiV5 Mèmorandum of Association, the Companies Act 2C(6, FRS 102 Yhe Financial R8POrting Standard applicable in the UK and Republic of Ireland. and the Charlll6s SORP 'AccountirKJ and Rerorting by Charitles: Ststement of Relximmended Practice applioble to tharrties wepartng a(rounts in acwrdence wlth the Financial Reporknng Standard applicable in th8 UK and Republic of IrelaThY {FRS 102r. The is a Public Benefft Endty as defined by FRS 102. The financial State1T￿ts afe Prepar￿ in 1*4hith is the lunclional rjjrrency of th8 chanty. Monetary amounts in financbal statem￿tS 8re roun(led to tr￿ nearest £ The financÉal statements have been IK8pared urNleT the hlstorical cost c(¥)yention. The wincipal accoLmting licies adopted are set c*rt t*low. 1.2 Golng concern At the time of apwoving the Staten￿ts. the tN*ees have a r8a8cA)8ble 0Xp￿￿tion trot the Charity has adequate r8SoUr￿5 to continue sn operati¢mal existence for the foreseeable future. Thus lh8 trLBtees contintje to adopt the goiEYJ ￿nCern l)8gis of a￿)UntIng in preparing the finanoal sLknments. 1.3 Charltable fund• unrestr￿￿1 funds are available tr use at ts dis(¥etkJn of the Injstees In fiJrthgranc& of their tharitable objectives. Restric18d funts arp Suty"￿t to spetific conditions ty dcrfmxs ￿ grantcKs as to how may be used. The purtk)ses and uses of Ihe restri￿ funds aro set lxrt in the notes to the fmwwl siatem8nts. Endovffnent funds a￿ to $￿ifiC (x)ndilions by that Ihg (xpital must be maintsined by thg charity. 1.4 Incom• Income is recoJnis&J Wh￿ Ihe charity is legally enlitl&J to it after any pthnanc8 conditions have been mel the amcwnts can be measured rellabty, 8tKI it is probable that irthme will be received. Cash donalKK¢s are recognised C￿ Other donatxTh are Tel￿gnISed Or￿ the charity has been notified of the donation. unless perfomwtce ￿r￿lI10r￿S require deferrd of the amount. Income tax recoverable in relation to donations rec6lv8d under GIftAid (Y deeds of covenant Is recx)gnI￿ at the time of the donatbn. Legacies are rea)gnFsed on receipt or otr*vA8e rf Iho chafity boen ry)tified of an impendiry dbtribution. the amount is known, armj receipt is extEth1. If the emowit is not knovm, the legacy is treated as a contingent asset. YOGAHOME NOTES TO THE FINANCIAL STATEMEKfs {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcks {Conlinugd) 1.5 Ex￿ndIture Expenditure is r8cognis8d orth there is a legal or cx)nstructive Obligath￿ to transfer eeonorntc b8nefit to a third party. it is probable that a transfer of ec{￿4¢ t*nefrts will be reqiMrwJ In satllem8nL al￿ the amount of the obligauon can be measuf8d reliably. Exp8ndAure TS classlfie(I by activty. Th8 costs of each activity are made up of the total of d1￿ costs and $har8d costs. induding support costs invofv8d in undwtaking 8ach athvity. Direct costs attr￿buta￿e to a single activity are all￿￿ted d• to that activity. SharBd CJ)sts wthtoh ￿ntribUte to more than one activity and support costs whith are [￿t attrfbutable lo a sIn￿O actNity are apwrtioned betsyeen those ac*ivÉts8s on a ba51S Consistent wilh the use of resources. Central staff o)sts are allocated on the basis of ttme spent, and depreciation charge8 are allocated on the portion of the assefs use. 1.6 Tanglblo fixod assots Tangible fixed assets are inttiaHy measured at cost arKt subwuenty measured at fJ)st or valualion, net of depreuation arml any impaimwrt losses. Depreciation is recognised so as to writ8 off the cts￿ or valuation of assets less thelr residual values over their useful lives on the following bases: Land end bulldings Plant and mathlnery 1￿￿ on straight Ilne basls 15% on reducing balanc8 basis The 98in or loss arising on Ihe disposal of an asset Is det8miin8d as the difference between the sale proceeds and the tsrying value of thg asseL arKI 18 recognised In Ihe statemerrt of financial activitkes. 1.7 lmy1rn￿nt of fixed assets At each reporting end dat8. the chaniy reviewE the (xtrying amounts of ts tangible and Intangible a85ets to detsrmine whether there is any indication that those assets have suffered an impaiment loss. If any such indication exists. the recoverable amount of th8 asset is estimated in order to detemine the 8Xtent of the impaiment loss (if any). 1.8 Ca*h And cs*h aqulvalgntA C8sh and cash equivalents in(*Jde cash in harxl. depostts hehj 8t CAM With banks, other short-term Ifquid investments wrth origlnal maturÈbes of three months or less. and bank overdrafts. Bank overdrafts are Shown withln Fx)rrrywkngs in wrrent Ilabiltties. 1J Flnanclal Instrumgnts The chaiity has elected to apply the provisions of Sedion 11 'Basic Financial Instrume￿. arKI Secton 12 'ott￿ Financial Instrumènts Issues, of FRS 102 to aa of ts firon(i81 in8tnJm8nts. Financial instruments a￿ recognised in the balance sheet when th8 charity becomes party to the Finandal assets and liabilitses are offset. *ryth the net aTrrt)unts rffesentad Tn thè financial Ststerr￿ts, when there is a legally Onfo￿able right to Set off the recJJgniswJ amounts arnj Ih8re is an intenlK)n to sethe on a not basis or to realise the asset and settle the liabilty stmuitaneousty. Baslc flnanelal 8SSots Ba￿C flnancial assets, whith indude debtors and cash and bank balances. are initialty m8asur8d at tr￿n￿CtIOn prico induding transadion cc6ts and are subsequenlty carriod at amortised cost using th8 effectsvé Intsr88t m8thtrJ unless the arrangement cxxWÈlutes a finanang transaction. wther6 the transaction is measured at the present valu8 of th8 future reowts discounted at a market rats of interesL Finana81 assets da68ffied as receivable within year are not am(*￿. 10- YOGAHOME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢countlng pollcl•s (Contlnuèd) Baslc finan￿81 f￿bI￿￿e5 Basic financial liabilittes. Ind￿￿1￿ rAedit(Ys and bank klans are initFally rec4)gnised at tsnsactlon prlce unless the a￿angefflent Const1tirt￿ a financing transaction, *th8re the dgbt instrument is measured at th8 present Value of the future payTnents discounted at a market rate of intwL Fmancial liabilttÈes dassified as payatle within one year are not amortised. Dèbt instnJm8nts are subsequenty (arried at anN)rtised <¥)st. usiivJ Ihe effecbve int6rest rdle method. Trade ¢T￿lItOrS are obligakns to pay for goods ￿ servil￿ that have be￿ aCO￿Ted in the ordirwy course of opernlions from suppliers. Amounts payab16 are (knilled as (￿rrent liabilFti8s rf payTh￿nt is due within one year or less. If not, they are pr8sented as t¥xpcxrnt It8bilities. Trade Cr￿jitOrS a￿ recognised initially at transaction prlc* and sut6w]uenty measured at anx)rtised cost usir*J the effective int8r8st method. Ftnanraal liabiltties are derecognFsed vthen the dwrtys c4)ntractsJal oblwJ8tKJns explre or ar8 discharg8d or cancelled. 1.10 Emphyee bonefft8 The cost of any unused Mmlay enli118m￿t Is rwis8d kn the in whtch the emrAoyoe's services are Termination b￿fft5 are re¢ognised immediatdy as an expensg vttwi the thaiity Is domorthbty committed to tsrminate the employment of an emF4oyee wto provKle18rminatk>n beneffts. 1.11 R￿1￿ment bor Payments lo defined cuilrtbutK)n retiremenl benefft sctrM￿s we dRrpJ ￿ an expense as they fall due. In the applic¥tiiM of the charivs accounting ￿li¢jes. the trust888 are required to make judgements, estimates and assumptions about the ￿rryIng amount of assets and li8bilities that ara not readtty apparont from other sourc8s. The estimates and asS￿la￿￿ assumptN)ns ar8 based on histortcal experO8nce and other tactors that are consider￿1 to be relevant. Acbjal results may dlffer from these estimates. The estimates arKI undertying assUmpti￿S are reviewed on an ongoiw basis. Revisions to acct)unb'ng estimates we re¢ognised In th8 pericKI in ￿￿ch the estimate is revÉsed where the revisron 8ffects cnly that perlod, or in the periLxI of ts revision and firture ￿riots vthere thè r8biSM)n affects both cuffent and futurg pedods. IncoTh from ¢harfLible actlvlli•s Unr•strlctad Unrvstricted fiinds 2024 2025 Healthy reeraalon Provision of Yoga and wyxkshcp sessions 1.217.889 993.644 11 YOGAHOME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR fHE YEAR ENDED 31 AIARCH 2025 Income from In¥￿tments Unrestri￿ Unr8stri¢tod nds funds 2025 2024 Intargst r8celvabte 7.019 2,306 Expendlturn on charttablè a¢tlviti•s Total 2025 Total 2024 Direct costs Healthy r8creatton 577.037 488.732 Share of support and govwrw)ce costs (see noto 6) Support Govemance 520,849 10.574 491.022 1.453 1.108.460 981,207 Anaty81s by fund Un￿$tri¢￿ed fvnds 1.108.460 981,207 Support costs allocated to acttvlties 2025 2024 269,733 34,839 2162TT 10.574 209,37a 24,163 197,484 1,453 Deprf4stion Management Govamanco costs 531,423 492.475 Total 531.423 492,475 Net movemont In funds 2025 2024 The net rnovement in fvnds r6 stated after Chargin￿(crediti￿). Fees payable for the audit of the charitys financial ststem8nts Deprèciation of owned tangible fix￿ assets 1,453 24,163 34,839 12- YOGAHOME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 T￿￿te During the yoar Iwo trustee, Maiia Gandy arml Bll1￿ Chan, were paid kn of £43.500 ea(*. No salary was paid in respect of servtces as a tnth. Employe88 The average monthty nurntr￿r d 8mt4oy88s durirKJ the year was". 2025 Numbor 2024 Nurnbor 17 12 EniployThnt costs 2025 2024 Wages and s*ries So¢lal Eecurfty costs Other p8nston ctjsts 249.TT6 14,727 5230 250.789 13,YJ6 289.733 269,375 There wefe no employees amual remunerat#)n was more than £60.IXIO. Remunarathin of k•y managemwtt personnel The totsl employee ben8fits of ts key managenwrt I￿s0nn￿ of the Charfty wore £98,730 (2024: £￿.728). 10 Taxatlon The ¢harity Is exempt from t&￿9th)n txt ts athilies *1 its irKxxne is applithj tr charftable PUryK)Ses. 13- YOGAHOME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Tanglble flxed assets Total Iwlldlnp rn￿1￿ry Cost At 1 April 2024 Additions 143,048 73,881 77,497 220,545 73.881 Al 31 March 2025 216.929 Tl.497 294,426 Depreclatlon and Impairmnt At 1 Awll 2024 D8preciat'on ¢hrged in the yoar 128.742 32,539 62.162 190,904 34,839 At 31 Match 2025 161.281 64.462 225.743 Carrying amount At 31 Marth 2025 13.035 68,883 At 31 March 2024 14.306 15,335 29.641 12 Dobtors 2025 2024 Arnounts falling due within one year Trade debtor5 Other debtors Prepayménts and accrued income 12,466 15.800 3,647 11.273 16.143 31.913 Z9,4fj1 13 Crodltors: amounts falling duo wlthln on• y 2025 2024 Oth8rtaxalton social s8￿rity Defeffwl ino)me Trade creditors Other ￿edit()rS Acuuals 5,422 18.247 44,603 14 43.775 6,023 10.500 2.340 65,833 79,297 14- YOGAHOME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR niE YEAR ENDED 31 MARCH 2025 14 D•fwred Incomo 2025 2024 18.247 Deferred income is incjuded ￿ the financial ststThnts as follows: 2025 2024 Deferred income Es Ir￿Juded **hirL Current liabilities 18.247 Movements in the year. Deferred incom8 at 1 April 2024 Released from pr8vious peric Resources deferred n the y 18.247 (18.247) 18,247 Dgf8ffed income at 37 March 2025 18,247 IS Rèllrement b•nofft gch8m•s Doffned contrlbutlon schen 2025 2024 5230 The chanty operates a defined •%ntributN)n pensK)n 8d￿ffle kn au qualifyvo employees. Th assets of the scheme are held separately from t1￿ of thè charity in an indwndenty administered knKI. 16 UnrostrIc￿ lund# Th8 unrestricted fvnds of ￿ d￿rIty l￿mPrIse the urw)gn￿￿ baances of donations and grants which axe not subject to Specific ¢>Jnditions by d￿or8 and grantors as to hcyw th8y may bo used. These indude designated fvrMJ5 whKth hava been set aside out of Unrestric￿ fijnds by the truslees for speafic purposes. At 1 Aprfl I￿)mIng Resour￿$ At 31 March r•source8 expended 2025 General fvnds 254.743 1224.908 (1.108,460) 371.191 Pr•vlous y•w: Al 1 Aprti Incomlng R•sourees At 31 March 2024 Genernl fvnd8 240.0(Y) (981,207) 254,743 15- YOGAHOME NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Analysls of nèt b8i¥Men funds Unrestricted funds 2025 At 31 March 2025: Tangible awts Current assetslolabllities) 68,683 302.508 371,191 Unrnstrleted 2024 At 31 March 2024: Tangible assets Current asseW(Ilabilibes) 29.841 225.102 254,743 18 Related party transa¢tlon8 Thère were no disclosable rela￿ party trans8dl￿S durvwj the year (2024. none). 19 Cash gen•ratod from oporatlo 2025 2024 SuryAus for the year 116.448 14.743 Adjustmonts for. Investment income recognised in ststM￿nt of a¢*￿ts85 Depreciatron and impainnent oftanglble fixed assets (7,019) ,839 (2.3061 24.163 Mov8monts in ym￿1n9 capilal: (Increasè) in debtors Increase in creditors {Decreas8ylntxease in defernl In￿rne (2,452) 4.783 {18,24n {16,471) 14.236 18.247 128.352 52,612 20 Analy8is ol chang•s In n•t funds The charity had no niat8rtal ddA durfng ts year. 16-