Company Roglstrallon No. 06051565 (England and Walo8) Reglstered Charlty Number 1124041 Yoga for Health and Education Trust Company limited by guarantee Annual report and financial ststements for the year ended 31 March 2024
Yoga for Health and Education Trust Company Infonnation Dirnctor8 J. A. Skeggs M. Milne A Francis S Matchett J Robinson Company number 06051565 Registered offico Phoenix Collage Lsttie Somerford Chiipenham Wiltshire SN15 5JX A¢¢ountants 8 M Howarth Ltd West House King Cross Road Halrfax West Yorkshire HXI 1EB
Yoga for Health and Educatlon Trust Contents Pago Trustees, report AcLountants' T8POrt Income and expenditure acwnt Balance sheet Nots8 to the finala1 statements 5t06
Yoga for Health Education Trust Compydny Ilmited b). guarantee Trustees, report for the year ended 31 March 2024 The trustees present their report with the financial ststements of the charity for the year ended 31 March 2024, Th¢ rewrt is prepared in accordance Thith the special provisions of the Companies Act 2006 relatg to sntsll companies and the provisions of Accowiting and Reporting by Ckwities: Statement of Recommended Practice applicable lo charities pttparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of treland (FRS 102) (effective l January 2015}. Reference and Administratfive Details Reglstered Charlty Nllmber 1124041 Registered Offlee Pboenix Cottage Little Sojncrford Chippenham Wiltshir¢ SN15 5JX Trustees June Skeggs Mary M Milne Alison Francis Sara Jane Matchett Jacqueline Robinson (Resigned 5 June 2024) Gillian Ansty (Appointed 13 June 2024) David Cosserdt (Appointed 28 June 2024) Philip Williams (Appointed 19 April 2024)
Yog8d for He41th and Education Trust Company limited bv guarantee Trustees, report for the year ended 31 l¥larch 2024 Independent Ex8miDer B. M. Howarth Ltd West House King Cross Road Halifax HXI IEB Struethre. Governance and Management The Trust was founded in 2007 and is governed by Articles of Asswiation and Memordndwn of Association. The Trst Is a Company limited by Guarantee &8 well &8 a Charity. Th¢ Tru gained charitable starus on 13th May 2008. Organisational Structsre Tnle¢S are unpaid voluntee[& who are selected by reference to the skills and expertise thev have, through a rigorous selection process. including application and interview. Some Tntee5 are co-opted. Trustees are members of the Board of TTUSt¢es, which meets a minimuoi of 4 times a year. They are all working Trustees and som¢ have volunteers who work alongside them to supwrt and develop the work of the Trust. The Charity is organised as a membership. Membu5hip is open to all parties who are interested in yoga internationally. Risk Management The Tte¢S have a duty to identify and review the risks to which the ChaTity is exwsed and to ensure appropriate controls in place to provide reasonable assurance against fraud and error. Public Benefit The Trnstees have regard for the guidance conlained in the Cbarity CoTDmission'5 general guidance on public benefit when reN'iewing the aims and objectives and in planning the future activities of the charity.
Yoga for Health and Edutation Trust CompaDy limited by guarantee Trustees, report for the year ended 31 hlarch 2024 Objeetives and AetlTrities The principal activities and objects of the Yoga for Health and Education Trust are as follows: To Promote the benefits of Yoga for people of all abilities through the provision of regular inclusive ¢vents. To provide quality Continuing Profe&4ional Development (CPD) events for qualified Yoga teachers to enable them to have the confidence to teach people of all abiliti¢5. To organise accessible Yoga events in suitable venues. To provide fmancial supwt to make YHET accessible events more affordable. To provide regular retr¢ats on the 'Subtle Encrgies of Yoga. for those wanting a d¢qyer prd¢tice towards perceiving and CODn¢cting with the Higher Self, consciousness and the life force (prana) using well established yoga practices such as pranayama, pratyahara. dharana and dhyana et al. The Yoga for Health and Education TTUSt Is a profe&sional al unique organisation that values and nurtures everyon¢. Whilst providing a variety of courses and services, we renill open. supportive and true to the traditional principles of Yoga. The uniqueness of the Tn]si lies in our experi¢nc¢ of sharing Yoga with everybody, including those with a wide range of disabilities.
Yoga for Health and Education Trust Company limited by gu*ranlee Trustees, report for the year ended 31 March 2024 Achlevement and PerforD)4Dce The Trust has around 330 members and supporters, some of whom are yoga teachers. Efforts are continuing to attract new memb¢rs with the of social media and a further w)grade to the Tnt'S website. Members. supporters and non-members are invit¢d to a variety of residential and online yoga eTrents tbroughout the year using teachers from different backgrounds with a variety of experiences and strengths. All events are very well supported and offer gentle sessions as well as general YO Se108 working towards our aim of 'Yoga for All,. YHET also provides Speclal Focus Workshops wbicb qualify as Continuing Professional Developrnent for yoga teach¢r5 and experienced yoga practitioners to utKtst¢ their knowledg¢ and experien. All members have access 10 the YHET 'ebsite. receive regular magaztnes each year, pay a reduced price for YHET run events, have access lo advice and support when required and are able to volunteer to help the Trust develop and progress. Achievements 2023-2024 The achievements of the TnLSt Ékning the year to 31 March 2024: As a charity we PTovided J 3 online 5e55ions via Zoom. including 9 hours of Special Focus WoTkshops on the Guna5 and Patanjali's Yoga Sutrd I, for yoga leachers and experienced yoga prdctitioners. All of these sessions were provided free to members and non-members were able to attend one session or workshop without charge. The Trust was able to use a variety of teachers, some of wbom have not previously taughi for us; the different styles included general and gentle yoga. somatic yoga, yoga ni(tr4 prnnayama and meditation. In addition, we held two successful residential weekends which were very well supported. The Trust Continued the searcM throughout the United Kingdon¥ for suitable venu¢s for events particularly for disabled pcoplc and wheelchair useT5, which sc¢m to b¢ scarce. We have found new venues which include facilities for di5ablcd people although they arc not 5pccific8lly dlled as such. The Trust relies on income from membership and donations. Ffinanelal Re The income for the year w&s £26,120 (2023 £24.6?5) including donations of £7,724 (2023 £3.503). The exp¢nditure for the year was £50,931 (2023 £28.443), leaving a deficit of £24,8l I (2023 £3,818 deficit). The expenditure for the year includes a payment for unclaimed Trustees Expenses which coveTS a period of severdl years.
Yoga for Health 2nd Edueallon Trust Company limited by guarantee Trustees, report for the year ended 31 March 2024 Reserves The Trust has finances inv&8ted in an Ethical Fixed Rate account for 12 months. This policy is monitored and reviewed by the Board of Trustees on a Tegular b&sis. InvestmeDt Policy The Board of Trustees have adopted a balallC investment policy to give income and long-term growth. The Trusl uses ethical banking via the C(FOperative Bank for its ordinary account and thc Charity bank for the investment arxount. All finances are invested in secure investment fimds. PIAns for the Futhre Continue the search for a venuels suitsble for whe¢l¢hair users and disabled people. Continue tn develop the number, localions aThl variety of evenLs available for members. Market th¢ Tntst more effedively, including arti¢l¢s and infomiaiion, to raise awareness of the TTUSt and its work. Increase membership and volunfrers that can help develop and progress the Tn. Continue to Provide Special Focus Workshops for yoga teachers and serious students. Continu¢ to provide some yoga sessions. meditations and spla7 Fo¢$ WoTksh(ys via an online medium. This Report was 4)proved by the board of TteeS on I l October 2024 and signed on its behalf: June Skeggs Trustee Alison FrancÉs Trustee
Yoga for Health and Education Trust Accountants. report to the Board of Directors on the preparation of the unaudited statutory financial ststements of Yoga for Health and Education Trust for the year ended 31 March 2024 In order to assist you to fulfil your duties under the Companies Act 2006, and in acrdanCe the Charities Act 2011. we have prepared for your approval the financial ststements of Yoga for Health and Education Trust for the year ended 31 March 2024 sel out cm pages 3 to 5 from the company's a0Unting records and from infomiati¢)n and explanatK)ns you have grven us. As a practisin9 member firm of tha Instrtute of Chartwod AccA)untants in England arKI Wales (ICAEW). we are subject to its ethical and other professional requirements which are detsiled at http.'lfvrnw.icaew.comlenlmembetsl regulatlon>standard>and-guidar. This report is made solely to the Board of DirectOV5. as a body. in accordance with the tems of our engagement letter dated 4 September 2021. Our work has been Ltndertaken solely to prepare for your approval the finanaal statements of Yoga for Health and Education Trust and state ihose matters that we have agreed to st#e lo the Board of Directors, as a body, in this rewrt in accordance with ICAEW Technical Release 07116 AAF. To the fullest extenl pemitted by law, we do not attepl or assume responsibilty to anYe other than the wmpany and its Board of Directors, as a tmxly, for our work or for this reporL It is your duty to ensure that Yoga for Health and Education Trust has kepl adequate accounting records in accordance w7th Section 130 of the Charities Act 2011, and lo prepare aCUnts that give a Irue and fair view of the assets. liabilities. financial position and profft of Yoga for Heatth and Education Trust in accordance with the accounting records and to comply with the accounting requirements of the 2011 Act. You consKler that an audlt is not required for this year {Uf)der S8CtK)n 14412) of the Charities Art 2011. We have not b8en instnjcted to cary cNJt an audit or a review of the financAal statements of Yoga for H8alth and Education Trust. For this reason. we have not verified the a¢jraCY or completeness of the accounting records or infomiation and explanations you have given to us and we do not, therefore, express any opinion on the statutory finanal slatements. Howarth Ltd Chartered A¢countants West House Klng Cross Road Hallfax West Yorkshlr• HX11EB 11 October 2024
Yoga for Health and Education Trust Income and expenditure account for the year ended 31 March 2024 2024 2023 Notes Incoming r8sources Aclivities for generating funds Charitable Govemance costs 26,120 (16,441) {34,490) 24.625 {19,9331 (8,5101 Not incomlng r6source• (24.811) (3.818)
Yoga for Health and Educatlon Trust Balance sheet as at 31 March 2024 2024 2023 Notes cUrrt assets Debtors Cash al bank and in hand 746 51,421 725 74,427 52,167 75.152 Credltors: amounts lalllng due wlthln ono year (8.8C6) (6,980> Net current assets 43,361 68.172 Funds Income and expenditure account 43,361 68,172 For the financial year ended 31 March 2024 the company was entitled to exemption from audit under Section 477 of the Companies Aet 2006 relating to small MpanieS. The diredors acknowledge their responsibilrties for cOmp.ng wFlh th8 requirements of the Comparies Act 2006 with respect to accounting records and the preparatK)n of financial statements. The members have not required the ¢panY to obtsin an audit of its finanaal statem8nts for the year in que51ion in accordance with seclion 476. These financial statements have b•en prepared In accordance WFth the provisions applicable to companies subj•ct to the small companies gIMe. The finanGial ststements were approved by the board of directofs afKI authorised ft)r issue on 11 October 2024 and are slgned on its behalf by: J. A. Skeggs Dir•ctor A Franci8 Director Company Reg18tration No. 06051565
Yoga for Health and Education Trust Notes to the financial statements for the year ended 31 March 2024 Accounllng pollcles Company Information Yoga for Health and Education TnJst is a private company limited by guarydntee incxjrporaled in England and Wales. The registered office is Phoenix Cottage. Little Somerford. Chiipenham. Wiltshire. SN15 5JX. A¢countlng convention These financial statements have bean prepared in accordanc8 with FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland" ('FRS 102-) and the requirements of the Companies Acl 2006. and in accordance WTth the Charilies SORP IFRS 102) 'Accounting and Reporb'ng by Charities '. Statement of RecommerKled Practice. and the Charities Act 2011. The financial statements are prepared in sterling. whith is the fundional ojrrency of the ctsnpany. The financial ststements have been prepared under the historirAI cost convention. The prinapal accounting pollcies ad¢)pted are set below. Incomg and gxpandlture Inme and expenses are induded in the financial statements as they become receivable or du8. Expansas indude VAT where applicable as the company cannot redaim IL Expenditure Liabiltknes a recognised as expendItu as soon as there is a legal or constructive obligation commitbng the chaTity lo that expenditure. it is probable that a transfer of economic benefits will be required in settlement and the amount of the oblallon can be measured reliably. Expendtlure is accounted for on an accrual basis and has been dassified undèr headings that aggregate all c051 related the category. Whère costs cannot be diredy attributod to PartUlar headings they have been allocated to actiwties on a basis consistent with the use of resourcos. Changes in the fair value ol dertvatives that are designated and qualify as fair value hedges are recognised In profit or loss immediat8ly, together with any changes in the fair value of the hedged asset or liabllty that are attributable lo the hedged risk. The company is exempt from corporation tsx, it being a cornpany rK)I carying on a l)usiness for the purposes of making a profiL Employees The average monthly numb8r of persons {induding directors) employed by the c4)mpany during the year was.. 2024 Number 2023 Number Total
Yoga for Health and Education Trust Notes to the flnancial statements (continued) for the year ended 31 March 2024 D•btors 2024 2023 Amounts falllng du• withln one year. Service charges due Other deblors 745 725 746 725 Crodllors". amourt5 Pdlling duo wlthln one yoar 2024 2023 Other creditors 6.980 Mémbers. Ilablllty The company is limtted by guarantee. not havlng a share capital and consequenty the liatNlty of members is limited, subject to an undertaknng by each member to ¢ontribute to the net assets or liabilities of the company on winding up such amounts as may be required not eXdIng £1. Income and oxpondlture account 2024 2023 At Ihe beginning of the year Deficrf( for the year 68.172 (24.811) 71.990 (3.818) At the end of the year 43.361 68.172 Company lrforniallon Yoga for Health and Education Trust is a private company Mited by guarantee incorporated in England and Wales The registered office is Phoenix Cottag8. Litde Somerflyd. Chippenham. Wiltshire. SN15 5JX
YOGA FOR HEALTH AND EDUCATION TRUST MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 MARCH 2024
Yoga for Health and Educatlon Trust Detailed trading and income and expenditure account for the year ended 31 March 2024 2024 2023 Incomlng resources Membership subscriptions Donations Yoga events income Investment income 2.265 3,503 18.533 324 7.724 15,185 1.231 26.120 24.625 Resources expended Charitable actlvltles Yoga evenl costs 16.441 19,933 Govornance costs Insuran Trustees travel expenses Repayment to trustee Accountancy Postage and ststK)nery Advertisino and social media Magaane costs Website and marf(eting Sundry expenses 256 472 13.225 1.080 254 3.244 1.447 13.054 1.458 104 306 2.755 869 2.563 1.033 {50,931) 128,443) Net InGoming rnsources {24.811) {3.818)