Charity Number . 1125094 HEALING ROOMS ENGLAND & WALES FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2025 HEAUNG ROOMS ENGLAND & WALES Contents Page forthe year ended 31 March 2025 Content Page Charity Information Trustees, Report Statement of Trustees, Responslbllltles Independent Examlner's Report Statement of Flnanclal Activities Balance Sheet Notes to the Accounts 8-10 Detailed Accounts.. Headquarters 11 HEALING ROOMS ENGLAND & WALES Charity Information forthe year ended 31 March 2025 Charity Number 1125094 Governlng Instrument Deed of Trust dated 30th June 2QK)8 Trustees Vmee N Paskin Rev P Howard Rev D Balsdon Trust Objectlve The advancement of the Christian faith Prindpal Address Dane5ford Community Centre West Road Congleton CW12 4EY Sollcitors Flnn Gledhlll 1- 3 Harrison Road HALIFAX HXI 2AG Independent Examiner Samantha J Sutcliffe FCCA Torevell Dent Llmlted Chartered Certlfied Accountants 1- 3 St Ann's Place Pellon Lane Halifax HXI 5RB Bankers Royal Bank of Scotland Drummond House IZI Branch Drummond House l Redheughs Avenue Edinburgh EH12 9JN Page 1 HEALING ROOMS ENGLAND & WALES Trustees Annual Report for the year ended 31 March Z025 Healing Rooms England & Wales Trust is constituted by a Deed of Trust dated 30th June 2008 with the name of National Association of Healing Rooms England. The name was changed by a deed dated 31st December 2015 to Heallng Rooms England & Wales. It is a Registered Charity No. 1125094. Its address is Danesford Community Centre, West Road Congleton, CW12 4EY. The Charity Trustees are.'_ Mrs Veronica Mee Mr Norman Pa5kin Rev. Paul Howard Rev. Derek Balsdon AIMS AND OBJEcfivE5 The prime objective of the charity is the advancement of the Gospel of Jesus Christ In all its fullness Sn accordance with its statement of faith. The other main objective is:. The rellef of suffering and preservatlon and protection of good health by way of the provision of Spiritual and practical help to any person In hardship, sicknes5 or dlstress who shall request such help and the promotion of physlcal, emotional and spiritual health, wholeness and well-being by such means as shall be consistent wlth Christian doctrine in accordance with its statement of falth Includlng (but not limited tol prayer for healing of any person as mentioned above. Every local Healing Rooms team depends upon voluntary workers for its operation. The flnances of the Trust are predominantly dependent upon Subscriptions from its affiliated, autonomou5 Healing Rooms and the free wlll offerings of its members, together with occasional small donations from the general public. REVIEW OF PROGRESS AND ACHIEVEMENT5 The general running of Heallng Rooms England & Wales {HREWI was conducted at its headquarter5 in Congleton, Cheshlre during thls financial year. HREW continues to hold meetings in churches, community centres and marketplace premises. Additionally. HREW operates a national telephone prayer line and online video conferencing prayer ministries. Those additional modes of mlnistry have become an integral part of HREW'S day-to-day work. whilst also contlnuing extensively with face- to-face prayer ministry. HREW continues to arrange its Annual National Conferences, the most recent having been hosted in May 2025 at the KingsGate Conference Centre in Peterborough, a church-based events auditorium. with up to 1,400 present. This was by far the largest event organized by HREW to date. The number of Healing Room5 across the Country ministry locations is currently forty-eight, with two affiliates in Scotland, one in Northern Ireland and another in Jersey, Channel Islands. FollowinE the 2023 and 2024 Conferences. and even more so following the 2025 Conference, HREW has received a substantial number of new enquiries from people wishing to join Healing Rooms, teams. 3150 enquiring about the possibility of openlng new Healing Room5. Significant ministry partnership relationships continue to be developed and strengthened. An increasing number of face-to-face and online training courses for volunteers of new Healing Rooms are being held. Page 2 HEALING ROOM5 ENGLAND & WALES rrustee5 Annual Report (¢ontlnued} for the Year ended 31 March 2025 REVIEW OF PROGRESS AND ACHIEVEMENTS ltontlnued) FINANCES Thè attached flnanclal statements show the current state ot the flnances which the Trustees consider to be sound, The Trustees are required to hold sufficlent reserve fundln8 to address HREW'S ongolng financlal needs arlsln8 from the ran8e of exlstln& potentlal and unexpected fundlng requirements relevant to HREW'S actlvit5es. Conversely• the Trustees would not w15h HREW to accumulate reserve funds far In exce55 of 5ts onBoln8 needs. such that the declared purposes ol whlch HREW was establlshed were not beln8 fulfllled. The Trustees therefore conslder that HREW should hold reserve fundlng at a level approxlmately equal to one year5, Income at present Income levels, assumlng that In any flnandal year the levels of Income and expendltvre are approxlmately equal. However, the Trustees reserve the rlght to change the level of reserve fundlni at any tlme to protect the flnanclal vlablllty of HREW. partlcularly to ensure that It Is Ibble to meet all of Its ongoine flnènclal cornmEtments Each lttal Healln8 Room51s an autonomous afflllate of HREW and not under HREW'S flnanclal control. AccordlnBIyi the annual accounts of local Healln8 Rooms are not Included In HREW'5 publlshed annual financlal statements, the latter beln8 re5trlrted to the artiwtles of HREW, as managed from Its Cor*8letDn.based headquarters. The Charlty's bankers are Royal 8ank of Scotland, Drummond House IZI Branch, Gogarburn, 175 Glas8ow Road EdSnburBh. EH12 IHQ. The Chailvs Independent Examlners are. Torevell Dent, 1-3 St Anns Place, Hallfax, HXI 5RB Approved by the Tru5tee5 and 518ned on thelr behalf bv Vmee Chilr I7.￿ 2025 Page 3 HEALING ROOMS ENGLAND & WALES Trustees Annual Report (continued) for the year ended 31 March 2025 Statement of Trustees, Responsibilities Law applicable to charities in England & Wales requlres the Trustees to prepare flnancial statements for each flnanclal year whlch give a true and fair view of the charity's financia l activities during the year and of its fina ncial position at the end of the year. In preparing those financlal statements glvlng a true and fair view the Trustees should follow best practice and a) select suitable accounting policies and apply them consistently; bl make judgements and estimates that are reasonable and prudent,. c) state whether applicable accounting standards and statements of recommended practlce have been followed, subject to any departures disclosed and explalned In the flnanclal statements. dl prepare the financial statements on the going concern basls unle55 It is inappropriate to a55ume the Charlty wlll contlnue operatin8. The Trustees are responslble for keeping proper accountlng records whlch disclose wlth reasonable accuracy the financial positlon of the Charlty and which enable them to ensure that the financlal statements comply with the Charitles Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for takin8 reasonable steps for the preventlon and detection of fraud or other irregularities. Page 4 HEALING ROOMS ENGLAND & WALES Independent Examiner's Report for the year ended 31 March 2025 I report on the Accounts of the Charity for the year ended 31 March 2025 which are set out on pages 6 to 11. Respectlve Responslbllltles of Trustees and Examlner As the Charity'5 Trustees you are responsible for the preparation of the Accounts; you conslder that the audlt requirement of Section 144 of the Charities Act 20111the Charity Act) does not apply. It is my responslblllty to state, on the basis of procedures specified in the General Directions given by the Charity Commission under Section 14515llbl of the Charity Act, whether particular matters have come to my attention. Basls of Independent Examlnerf5 Report My examination wa5 carried out in accordance wlth the General Dlrectlons glven by the Charity Commissloners. An examination includes a review of the accounting records kept by the Charity and a comparison of the Accounts presented with those records. It also includes consideration of any unusual items or di5c105ures In the Accounts and seeklng explanatlon5 from you as Trustee5 concernin8 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the Accounts. Independent Examlnerfs Statement In connectlon with my examination, no matter has come to my attentlon.. l) whlch 8lves me reasonable cause to belleve that In any material respect the requlrements lal to keep accountln8 records In accordance with Section 386 of the cornpany Act 21J06 {bl to prepare Accounts which accord wlth the accountlng records and to comply wlth the accounting requirements of the Charltle5 SORP {FRS1021 have not been met, or 2) to which. in my opinion, attention should be drawn In order to enable a proper understandln8 of the Accounts to be reached. antha J Sut¢llffe Torevell Dent Ltd Chartered Certlfied Accountants 1- 3 St Ann's Place Pellon Lane Hallfax, HXI 5RB CCA Date.. Page 5 HEALING ROOM5 ENGLAND & WALES Statement of Financial Activities for the year ended 31 March 2025 Total Funds 2025 Total Funds 2024 Unrestricted Funds Restricted Funds Notes Incoming resources Incoming and endowments: Donations and legacies Charitable activities Interest Received 21,733 130,384 1,591 21,733 130,384 1,591 19,745 32,078 827 Totsi 153,708 153,708 52,650 Resources expended Expenditure on: Charitable activities Other 103,833 720 103,833 720 31,132 870 Total 104,553 104,553 32,002 Net Income /(expenditure) 49,155 49,155 20,648 Reconciliation of Funds Total funds brought forward 86,598 86,598 65,950 Funds transferred Total funds carried forward 135,753 135,753 86,598 Page 6 HEAUNG ROOMS ENGLAND & WALE5 Balance Sheet for the Year ended 31 March 2025 Total Funds 2025 Total Funds 2024 Unrestri¢ted Restrkied Funds Funds Notes Flxed asset5 Tangible assets 216 216 288 Current assets Debtors Bank and cash 5,984 159.541 3,884 85,972 159,541 Toial Currert assets 165,524 165,524 89,856 Credltors . Due wlthin one year (29,988) (29,988) 13.546 N•t Current assets 135,537 135,537 86,310 Total assets less current Ilabllllles 135,753 135,753 86,598 Crndltors . amounts due after one year Total net assets 135,753 135.753 86,598 Funds of the charlty Unrestrlcted Funds Head Offlce Restrlcted Fund5 Head Office 135,753 86,598 Total Funds 135,753 86,598 17 The Financlal Statements were approved by the Trustees on the ...... ..... behalf by :. and slgned on thelr Page 7 HEALING ROOMS ENGLAND & WALES Notes to the Accounts for the year ended 31 March 2025 l. Accountlng Policles The F5nancial Statements have been prepared under the hlstorlc cost basls of accounting, and are in accordance with the financial reporting standard applicable in the United Kingdom FRS 102 and with Charitie5 Act 2011. Incomlng Resources Policies . All incorning resources are included In the statement of financial activities when the charlty is legally entitled to the income and the amount can be quantified with reasonable accuracv. Re50urce5 Expended Policles: All expenditure is accounted for on an accruals basls as a Ilability is Incurred and includes VAT which cannot be fully recovered. bl Costs of generatlng funds: Voluntary income comprises glfts and donatlons from supporters. Income from charltable actlvltles comprise5 conference income, product sales and centre subscriptions. The Trustees conslder It Impractlcable to attribute costs to thls Income Charitable activities comprises the dlrect costs of Headquarters together wlth the costs of activltles related to the propagatSon of the Gospel and the dellvery of actlvltles and serdlces to its beneficiarles. It includes both costs that can be allocated directly to such actlvltles and indirect Costs necessary to support them. d) Governance costs comprises the dlrect COSt5 of the charity that are not related to charitable activities or fund generation. The Trustees consider that any apportionment of indirect costs would not be material. Assets Pollcle5 . al Fixed Assets are included at cost less accumulated depreciation. b) Depreciation is provided to write off the cost or valuation, less estimated residual values of all flxed a55et5 except freehold land, over their expected useful lives. It Is calculated at the following rates: Office Equipment Furnishings 20% on written down value 20% on written down value Page 8 HEALING ROOMS ENGLAND &WALE5 Notes to the Accounts for the year ended 31 March 2025 2. Resources expended Total 2025 Total 2024 CharFtable Activities '. Conference costs Travelling expenses Administration costs Depreciatlon/loss on disposal 85,097 8,091 10,573 72 16,152 4,868 10,016 96 103,833 31,132 Governance Costs . Independent examiner's fee 720 870 Flxed a55et5 Asat 01-Apr-24 (Disposals)/ Addltlons Dep'n for year A5at 31-Mar-25 Unre5trlcted Funds:. Office equipment Technical equipment Furnishings 288 (72) 216 288 {721 216 4. Debtors and prepayments Total 2025 Total 2024 Income tax recoverable Prepayment5 and other debtors 5,599 385 3,689 195 5,984 3,884 Page 9 HEALING ROOMS ENGLAND & WALES Notes to the Accounts for the year ended 31 March 2025 5. Creditors Total 2025 Total 2024 Amounts falling due withln one year Accruals 2025 HREW Conference 720 720 2,826 29,268 29,988 3,546 Independent examlner 2025 2024 Fee 720 870 Transactions wlth Trustees Trustees received travelling expenses during the year of £Nil12024 £Nil ) Page 10 HEALING ROOMS ENGLAND & WALES Statement of Financlal Activities for the year ended 31 March 2025 General Fund - Headquarters {unrestricted} 2025 2024 Incoming resources Donations Donations for overseas ministry Conference and seminar fees Local Healing Rooms membership subscriptions Gift aid tax reclaimed Interest received 4,811 3,000 132,867 5,840 5,599 1,591 9,418 3,050 29,501 5,665 4,189 827 153,708 52,650 Resources expended Conference costs Donations redistributed Office stationery and postage Computer software Travelling expense5 Insurances Miscellaneous expenses Independent examiner's fees Depreciation 85,097 390 2,106 565 8,091 2,047 5,465 720 72 16,152 100 1,824 606 8,641 1,291 2,422 870 96 104,553 32,002 Net Income 49,155 20,648 Page 11