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 fina￿la1 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 relat￿g 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 Tr￿st Is a Company limited by Guarantee &8 well &8 a Charity. Th¢ Tru￿ gained charitable starus on 13th
May 2008.
Organisational Structsre
Tn￿le¢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 Tn￿tee5 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 T￿￿te¢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 ren￿ill 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 Tn￿t'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￿ Se￿10￿8 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 d￿ll￿ed as such.
The Trust relies on income from membership and donations.
Ffinanelal R￿e￿
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 sp￿la7 Fo¢￿$ WoTksh(ys via an online medium.
This Report was 4)proved by the board of T￿￿teeS 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 ac￿rdanCe 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 a0￿Unting 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 anY￿e 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 aC￿Unts 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
finan￿al 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
cUrr￿t 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
In￿me 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 obl￿allon 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 Part￿Ular 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 eX￿dIng £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)