Registered number
08228677
The Yoga Healing Foundation
Company Limited by Guarantee
Report and Financial Statements
30 September 2024
Charity number: 1153094

The Yoga Heallng Foundatlon
Report and financial ststements
Contents
Page
Company infomiation
Trustees annual report
Independent examine¢s report
Statement of financial activities (incorporating the income and
expenditure account)
Balance sheet
10
Statement of cash flows
11
Notes to the financial statements
12-16

The Yoga Hoaling Foundation
Company Infomiation
Registered charity name
The Yoga Healing Foundation
Charlty number
1153094
Company registration number
08228677
Trustees
The trustees who served during ihe period were a5 follows..
Ms A Bhushan
Mr S Braund
Ms A Sadler
Ms C D'arcy
Independent Examiner
Mr Matthew Porter FCA
Haines Watts
Enterprise House
Timbrell st￿et
Trowbridge
BA14 8PL
Bankers
HSBC
15 Churchill Way
Cardiff
CF10 2HD
Registered office
12 Spencer Drive
Midsomer Norton
Radsto¢k
8A3 2DN

The Yoga Healing Foundation
Registsred number:
08228677
Charity number:
1153094
Trustees annual report
For the year ending 30 Septsmber 2024
The trustees, who are also directors for the purposes of company law, present their report and the
unaudited financial statements of the company for the year ended 30 September 2024.
Structure* governance and management
The charity is registered as a company limited by guarantee. Its charity number is 1153094. The
company was in¢orporated on 25th September 2012 and obtained charitable status with effect from
9th June 2013. The trustees and teaching staff of the Yoga Healing Foundation work as volunteers
for the charity and meet regularly to discuss progress and strategy.
Objectives and actlvitle8
The objectives of the Charity are to protect. revive and disseminate original. undiluted and complete
yogic knowledge (both theory and practice) in its purest fomi for the benefit of the public and public
well-being in the UK and India
We deliver Traditional Yoga courses that range from beginner to advanced, to facilitate progressive
practice on the path of yoga. Our purpose is to promote the study and practice of traditional yoga,
advancing the education of th8 public in its healing, preventative and therapeutic effects, and
promoting the mental, physical and spiritual health of the public. To these ends the trustees have
taken care to reference the guidelines issued by the Chariiy Commission.
Yoga is the complete science of body and mind to establish health, happiness and peace. We
value the preservation of standards in meditation teaching and our cours8s ground sludents in a
dear understanding ofwhat they are practicing and why, in order to gain maximum benefit.
The most significant benefits lo the public, arising from the Charity's aims and activities, are..
1. Improved mental, physical and spiritual health, healing and development. All of lh8 Charity's
aclivilies are directed for open access to evèryone wishing to participate in the study and
practice of yoga, regardless of cultural background, belief systemlreligion, age or socioeconomic
status. The Charity's programs cater to people of all levels of ability and experience, from complete
beginners to advanced practitionerslteachers. The Charity aims to directly benefit those who are
not 'traditional' participators of yoga and meditation.
2. An increased public awareness of the ancient Scien￿ of yoga, in terms of both practice and
theory, including the traditional values of yoga in its ¢ompleteness and in response to the growing
commerciality and 'branding' of ancient yogic practices.
3. A revival of traditional knowledge (of both theory and practice) that is in danger of being
forgotten, overlooked or lost.
4. An increased recognilion and awareness of the benefits of yoga and support for further research
into these benefits and publication of the results.
5. The opportunity for a wider section of the publi¢ to have access to high quality teaching that
covers the breadth and depth of traditional yoga practices (particularly guidance in meditation).

The Yoga Healing Foundation
Registered number..
08228677
Charity number:
1153094
Trustees annual report
For the year endlng 30 September 2024
6. To provide (in the longer-tem) national coverage of fully trained (and under continuous
development) 'approved' Yoga Healing Foundation l Traditional Yoga teachers, enhancing both
public access (in geographic terms) but also the quality of education and teaching.
We aim to provide wide access to the skilled guidance required to understand the deeper aspects
of the yoga tradition and to be aware of its full breadth, particularly Raja Yoga (meditation).
We believe that an awareness of the original philosophical and ethical context is fundamental lo a
good understanding of yoga and meditation practice. We stay connected to the sour￿, the
lineage and the values that are essential to maintain the purily of the original techniques and
benefit from them fully. They are not adapted. modified or de¢ontexlualized, yel they are secular,
systematiG and sGientific.
Yoga teaches that the world is one family. Traditional Yoga welcomes all and does not discriminate
on the basis of gender, race, age, sexual orientation, religion, SOCiO•economic status or nationality.
We are committed lo providing equal opportunities to all and actively encourage wide participation.
Yoga is a tradition that has been passed down through generations of teachers in India and many
practi￿$ and techniques are as yet unknown in the Wesl and in mainstream yoga schools. Many
of these practices are dying out and are increasingly difficult to access. Our aim is to proted the
completeness of the yoga tradition and ensure that knowledge is not lost bul rather revived for th8
benefit of practitioners and teachers.
We have an established connection to India. in order to guarantee its authenticity at source and as
a means to safeguard the continuation of traditional knowledge in its original cultural setting for the
benefit of future generations. We help to support the work of Yoga Healing Foundation India, with
whom we have an established collaborative relationship. This collaboration aims to safeguard the
continuation of high-quality traditional knowledge in its original cultural setting for the benefit of
future generations and to tackle the rapidly growing level of lifestyle diseases in India.
The volunteers of the Yoga Healing Foundation are guided by the yogic principle of Seva. Seva,
translated as selfless seTvice is an important principle in the yoga tradition. It is based on the value
of working for othèrs without expectation of personal reward. Kamia yoga, which means the 'path
of action,, helps us to develop the qualities of acceptance. gratitude. helpfulness and generosity.
Kamia yoga is described in Ihe Bhagvad Gita as "wisdom in work.. Their contribution is al the heart
of the charity and enables our ongoing public seNi¢e. Their work includes teaching, coordinating
courses and events, marketing, logistics, transcribing, proof reading. mentoring and general
administration.

The Yoga Healing Foundation
Registsred number:
08228677
Charfty number:
1153094
Trustees annual report
Forthe year ending 30 Septsmber 2024
Achievements and performan¢e
This financial year has seen the continued success of the online Yoga Teacher Training courses
that began in response to the global pandemic. The impact of the online courses continues to
exceed our original expectations and has continued to significantly increase public benefit through
widening partlGipation with greater opportunities for elderly. isolated and disabled people to access
the teaching through wider geographical reach, direct aGces5 to the expertise of Dr. Kumar who
resides in India, and in offering a wider range of topics covered on courses and in greater depth.
This wider range has included the teaching of therapeutic yoga (kaya chikitsal. and a growing
range of breathing exercises (pranayamas), in addition lo rn0￿ in-depth coverage of nutrition and
healthy lrfe-style advice. The Yoga lea¢her training courses spanning the financial year 23-24 have
included three 4 month courses with in eX￿$S of 1500 studenls signing up for each course. The
practice which began in 2021 to offer yoga teacher training courses free of charge has continued
with every subsequent Course throughout the Current year, with participants encouraged to make a
donation. The free courses encourage students on low incomes to participate and increase the
diversity of participants on our courses, with students continuing to undertake these courses from
across the world. Importantly, these courses continue to provide opportunities for those who have
very little access to Yoga training opportunities. This continues to address one of our public benefit
objectives. namely 'ihe opportunity for a wider section of the public to have access to high quality
teaching that covers the breadth and depth of traditional yoga practices,.
The support offered by The Yoga Healing Foundation for the online Yoga Teacher Training courses
has been financial and administrative, with our U.K. based volunteers also contributing their
teaching expertise lo guide and mentor students. In addition to charitable donation5 made to YHF
India & YHF USA which looks after the course website and marketing, we have focused our
supporl by paying for course related costs directly. A major proportion of our expenditure this year
has been allocated to this and tc publicity and marketing costs This has enabled the online courses
to reach individuals who are most well-suited for the very special training offered by Traditional
Yoga and who are therefore most likely to draw the greatest benefit. Applicants from a diverse
array of cultures, locations and socio-eGonomic backgrounds apply for the free training Coufses and
are then selected via a qu8$1ionnaire and interview process. With a significant increase in student
numbers, we have a150 committed to funding the design and adminislralion of the organisational IT
systems that enable the smooth running of the training courses. There was on retreat held in the
Himalayas attended by over 100 Students and one in Kamataka also attended by over 100
students, We supported these retreats by covering some of the accommodalion costs.

The Yoga Hèaling Foundation
Registered number:
08228677
Charity number:
1163094
Trustses annual report
For the year ending 30 September 2024
Future Plans
Core aims and plan5 for the coming year and future periods include planning for increased capacity
at the retreats in India and ongoing support for the Online TTC njn by Traditional Yoga in India.
The Yoga Healing Foundation is committed to continue to facilitate the online Yoga Teacher
Training Courses through marketing, infrastructure. administration and mentoring support. The
policy to offer free courses will continue as will the rigorous application process and support for
those enrolled.
During 24-25 retreats are planned in Kamataka in South India and at Tabo monastery in the
Himalayas. Provision is being made to be able to accommodate a greater number of students at
each. The YHF UK intends to support these Yoga retreats directly by contribuling to
accommodation costs.

The Yoga Healing Foundation
Registered number:
08228677
Charity numbor:
1153094
Trustees annual report
For the year ending 30 September 2024
Financlal Revlew
The charity has raised over £140.000 in the year to 30 September 2024., a 4.6 /0 increase on the
previous yeai.
The main source of income has been through optional donations (80.4QAI that are used to fund the
charity's aims and objectives. Other income sources indude redaimed tax on donations which are
eligible for gift aid119.6 /).
Analysis of expenditure shows that the charity spent £37,080123.98 /0) on course costs, £111,884
(72.34%) was donated to The Yoga Healing Foundation in India & America, £1,812 {1.20/0) was
spent on g0Veman￿ costs to include legal and accounting fees, insurance and training and 2.48%
on other expenditure to include the design and printing of brochures, IT and communication,
marketing and other adMinist￿tion costs. The low overheads for running the charity reflect the
dedication of volunteers who continue to commit their time for free in order to support the charity
and ensure that maximum funds can go lo support our ¢harilable aims.
A significant proportion of the charity's voluntary donations are donated to The Yoga Healing
Foundation in India and America with whom the Charity have an ongoing collaborative relationship
and also to support bursaries. For the year ending September 2024, the total donated was
£111,884, an increase of43.79V/o from the previous year.
Trustees. responsibilities in relation to the financial statements
The truslees {who are also directors of The Yoga Healing Foundation for the purposes of company
law) are responsible for preparing the T￿SleeS, Annual Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (UK Generally
Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year, which
give a true and fair view of the slate of affairs of the charitable company and of the incoming
resources and application of resources, including the income and expendilure, of the charitable
company for that period. In preparing these finanGial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP.,
make judgements and 8Stirnat8S thal are reasonable and prudent.,
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going con￿rn basis unless it is inappropriate to
presume that the charitable company will Continue in operation.

The Yoga Healing FoundatTon
Roglstered number:
08228677
Charfty number.
1153094
Trustees annual report
For the year ending 30 September 2024
The trustees are responslble for keeping adequate accounting records that disclose with
reasonable accuracy at any time the finandal posilton of the charitable company 8nd enable them
to ensure that th8 financial ststements comply with the Companies Ad 2006. They are also
responsible for safeguarding the assets of the charitable company and hence for taking ￿asonable
$18ps for the prevenlion and det￿lion of fraud and other irregularities,
ststement as to disclosure to our Independent Examiners
In so far as the trustees are aware at IhE time of approving our trustee8' annual report..
there is no relevant Information, being information n88d8d by the examinef in connectlon wlth
preparing their report, of which the charitable company's examiner is unaware., and
the trustees ha¥e taken all steps that they ought to have taken to make themselves aware of
any relevant infomialion and to establish that the examiner is aware of Ihat information.
Thls report ha5 been prepared in accordance with the Statement of Recommended Praclice-
Accounting and Reporting by Charities.
Signed on behalf Df the tTUSte8s
Anna Bhushan
Truslee
Dated..
to. ltr. b¥Z

The Yoga Healing Foundation
Registered number:
08228677
Charlty number:
1153094
Independent examiner's report to the trustees of The Yoga Hoallng Foundation Charitable
Company I'the Company'}
I report to the charity trustees on my examination of the accounts of the Company for the year ended
30 September 2024.
Respective responsibllitles of trustees and examiner
As the charity's twstees of the Company (and also its directors for the purposes of company law) you
are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006 {'the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under Part
16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination
of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,).
In carrying out my examination I have followed the Directions given by the Charity Commission under
sects'on 145(5) (b) of the 2011 Act.
Independent examlner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with the examination giving me cause to believe..
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006
Act., or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the accounting requirements of section 39S of the 2006 Act 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- or
4. the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities lapplicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102).
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.
Signed..
Name:
Mr Matthew Porter FCA
Address:
Haines Watts
Enterprise House
Timbrell Street
Trowbridge
BA14 8PL
Date..
22 April 2025

The Yoga Healing Foundatlon
Statement of Financial Activities
for the year ended 30 September 2024
Notes Unrestricted Total Funds
Funds
2024
Total Funds
2023
Income:
Donations and legacies
140,934
140,934
134,884
Total Income
140,934
140.934
134,884
Expenditure
Cost of raising funds
Expenditure on charitable activities
GovemanGe costs
37,080
115.766
1,812
37,080
115,766
1,812
19,162
101,395
21.308
Total expendlture
154.658
154,658
141,865
Net of expendlture over Income and net
movement in funds for the year
(13.724)
(13,724)
{6,981)
Reconciliation of funds
Total Funds brought fO￿ard
65,640
65,640
72,621
Total Funds carrled forward
51,916
51,916
65,640

The Yoga Hèaling Foundation
Balance Sh•ot
as at 30 September 2024
Notss
2024
2023
Flxed assets
Tangible r￿ed 88sets
Current assets
Debtors
Cash at bank and In hand
20.817
31,819
52,636
24,691
41.449
Creditors: amounts falllng due
wlthln one year
(no)
(500)
Net current usets
51.916
65.640
Total assets less current
liabiliiios
51,916
65.640
Net a$50ts
51,916
Funds
Unrestricted fvllds
51,916
65,840
Totsl Funds
51.916
65,640
The trustees are satisfied thal the company is entilled to exemption from the requirement to obtain an
audit under section 477 of the Companies Act 2006.
The members have not required the company lo obtain an audtt in accordance with sectton 476 oflhe
The trustees acknowledge their reswjnsibililles for complying with the requirements of the Companies
A¢1 2006 wlth re$pect to accounting ro¢ord8 and the preparation of a¢¢Dunls.
The a￿ount$ havÈ beeo prepared in accordan¢e with the provislons in Part 15 of the Companies Acl
2006 applicable to companies subject to the small Gompanies regime.
These financial stalements were opproved by the trustees on..lQ...*.- 8 S
behalf by:
and slgned on their
Ms A Bhushan
Oirector
Company Registratlon Number". 08228677
10

The Yoga Healing Foundation
ststement of Cash Flows
for the yoar ended 30 September 2024
Notes
2024
2023
Cash used in operating activities
10
(9,630)
(22,301)
Net increase in cash
Cash at bank and in hand less overdrafts at 1 October
41,449
63,749
Cash at bank and in hand1088 overdrafts at 30 Septsmber
31,819
41,449
Consisting of:
Cash at bank and in hand
31,819
31.819
41,449
41.449

The Yoga Healing Foundation
Notes to the Accounts
for the year ended 30 September 2024
1 Principle accounllng pollcles
The principal accounting policies adopted in the preparation of the financial statements are set
out below..
Basls ofpreparatlon
The financial statements have been prepared on a going concern basis, under the historical cost
Gonvention in accordance with Accounting and Reporting By Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance wilh the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) {effective 1
January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS 102) and the Companies Aci 2006.
Fund A¢¢ounting
Unreslri¢ted funds are available for use at the discretion of the tnjslees in furtherance of the
general objectives of the charity.
Restricted Funds are subjected to restrictions on their expenditure imposed by the donor or
through the terms of an appeal.
Incoming Resources
All incoming resources are included in the statement of financial activities when the charrty is
entitled to the income and the amount can be quantified with reasonable accuracy. The following
specific policies ar8 applied to particular categories of income.
Voluntary income is received by way of grants, donations and gifts and is included in full in the
Statement of Financial Activities when receivable. Grants, where entitlement is not conditional
on the delivery of a specific perfonnan¢e by the charity, are recognised when the Charity
becomes unconditionally entitled to the grant.
Donated services and facilities are included at Ihe value to the charity where this can be
quantified.
The value of services provided by volunteers has not been included in these accounts.
Investment income is included when receivable.
Incoming resources from charitable trading activity are accounted for when earned.
Incoming resources from grants, where related to Performance and specific deliverable5, are
accounted for as the charity eams the right to consideration by its performance.
Resources expended
Expenditure is recognised on an acLrual ba515 as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered.
Costs of generating funds comprises those costs associated with attracting voluntsry income
and the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its
activities and services for its beneficiaries. It includes both costs that can be allocated directly to
such activities and those Costs of an indirect nature necessary to support them.
Goveman¢e costs include those costs associated with meeting the wnstitutional and statutory
requirements of the charity and include the examinerfs fees and costs linked to the stralegic
management of the ¢harity.
12

The Yoga Heallng Foundation
Notes to the Accounts
for thè year endèd 30 Septembèr 2024
All costs are allocated between the expenditure categories of the SOFA on a basis designed lo
refiect the use of the resource. Cost5 relating to a particular activity are allocated directly, others
are apportioned on an appropriate basis.
Fixed assets
All fixed assets are initially recorded at cost.
Depreciation
Depreciation is calculated so as to wiite off the cost of an asset. less its estimated residual
value, over the useful economic lrfe of that asset as follows..
Equipment
200A reducing balance
2 Income
Unrestricted Unre8tri¢ted
Totsl
Total
2024
2023
Donations and legacies
Donations and legacies
Gift aid claims
113,309
27,625
140.934
109,056
25,828
134,884
Income from Gharitable activities
Course fees
Trade sales
Total Income
140.934
134,884
3 Analysis of Expenditure
Unrestricted Unrestricted
Totsl
Totsl
2024
2023
Cost of ralslng funds:
Cost of courses
37.080
37,080
19.162
19,162
13

The Yoga Healing Foundation
Notes to the Accounts
for the year ended 30 September 2024
2024
2023
Expenditure on charitable actlvlties
Donations
Project management and administration
Insurance
Bank ¢harges
Advertising and marketing
IT and communications
111,884
77.810
20,000
631
2,303
592
59
101,395
625
1,807
1,403
47
115,766
Governance costs
Accountancy fees
Legal Fees and consultancy
1,812
1.308
20,000
21,308
1,812
Total expenditure
154.658
141,865
4 Net IncomlngllOutgolng> resources for the year
2024
2023
This is stated after charging=
Dep￿CiatIon
5 Tangible fixed assets
Equipment
Cost
At 1st October 2023 and 30th September 2024
5.734
Depreciation
At 1st October 2023
Charge for the year
At 30th September 2024
5,734
5,734
Net Book Value
At 30 September 2024
At 30 September 2023
14

The Yoga Healing Foundation
Notes to the Accounts
for the year ended 30 September 2024
6 Debtors
2024
2023
Gift aid claims outstanding
Prepayments and accrued income
15.817
5,000
20,817
19.641
5,050
24,691
7 Credltors: amounts falllng due wlthln one year
2024
2023
Accruals and defe￿ed income
720
720
500
500
8 Movement in funds
30th
September
2024
1st October Received in
2023
year
Utilised in
year
Unrestricted funds
General Funds
65,640
140,934
(154,658)
51,916
65,640
140,934
(154,658)
51,916
9 Employee information
2024
2023
Average number of employees
Staff costs and emoluments
Trustees infomiation
No remuneration or expenses were paid to the trustees during the year.
15

The Yoga Healing Foundation
Notes to the Accounts
for the year ended 30 September 2024
10 Reconciliation of net movement in funds to net cash flow from operating activities
2024
2023
Net Movement in funds
(13,724)
(6,981)
Adjustments for..
(In¢rease)IDe¢rease in debtors
Increasel(Decrease) in creditors
3.874
220
{15,820)
500
Net Cash used in operating activltles
(9,630)
<22,301)
11 Related party disclosures
There were no related party transactions for the year.
12 Company Limited by Guarantee
Every member of the Company undertakes to contribute such amount as may be required (not
exceeding £1) to the Companvs assets if il should be wound up while sn)e is a member or
within one year after slhe ceases to be a member, for payment of the Company's debts and
liabilities conlracted before slhe ceases to be a member, and of the costs, Charges and
expenses of winding up, and for the adjustment of the rights of the contributories th&mselves.
16