Reglstered number 08228677 The Yoga Healing Foundation Company Llmited by Guarantee Report and Financial Statements 30 September 2025 Charity number.. 1153094
The Yoga Healing Foundation Report and financial 5tat•m•nts Contents Page Company inforrnation Trustees annual report Independent examiner's rapori Slatament of financial aolivilies Iin¢orporaling the Income and expenditure accounll Balance sheet Slalemenl of cash flows Notes lo Ihe financial slatetnefjls 12-1b
The Yoga Healing Foundation Company Information R&gistered charity name The Yoga Healing Foundation Charity number 1153094 Company re91Stratign number 08228677 Trustees The trustees who served during the pe.riod were as follow5" M5 A Bhushan Mr S 8raund Ms A Sadler Ms C D'arcy Independent Examiner Kaly Gooding FCA Gooding Accounls Ltd Epsom Square While Horse Business Park Trowbridge Wiltshire BA14 OXG Bankers HSBC 15 Churchill Way Cardiff CF10 2HD Registered olfice 12 Spencer Drive Midsomer Norton Radslock BA3 2DN
The Yoga Healing Foundation Registered nvmb9r= Charity number: 08228677 1153094 Trustees annual report For the yèar endlng 30 September 2025 The tiuslees, who are also directors for the purposès of company law, present their rèport and the unaudited financial statements of the company for the year ended 30 September 2025. Structuro, governance and management The charity is registered as a company limited by guaianlge. Its chaiily numbei is 1153094. The company was incorporated on 25th September 2012 and obtained charitable status with effect Irorn 9th June 2013. The Iruslees and leaching staff of the Yoga Healing Foundation work as volunteers for thé charity and meet regularly lo discuss progress and strategy. Objectives and activitie5 The objectives of the charity are to proleel. revive and disseminate Driginal, undiluted and complete yogic knuwledge Ibolh IheL)ry and practice) in ils purest form lor the benefit of the public and public well-being in the UK and India We delivèr Traditional Yoga courses that range from beginner to advanced. lo facililale progressive praclico on th8 path of yoga. Our purpotg 1$ to promot$ th• study 2nd pr2ttiCÈ of traditional yoga. advancing the education of the public in its h8aling. preventative and therapeutic effects, and prornoling the mental, physical and spiritual health of the public To these ends the trustees have taken care lo reference the guidelines issued by the Charity Commission. Yoga is the complete science DI body and rnind to establish health, happiness and peace. We value Ihe preservation ol standar(Is in meditation teaching and our courses ground students in a clear understanding of whal they are praclicing and why. In order lo oain maximum benèfit. The most significant benefits lo the public, arising from the Charity's aims and aclivilies, are". 1. Improved mental, physical and spiritual health, healing and development. All of the Charity's activities are directed for open access to everyone wishing lo participate in the study and przctice ol yoga, regardless of cultural background, b8lief syslewlreligion. age or swioeconomic status The Charity s programs cater lo people of all levels of ability and experience, ITOM complete beginners to advanced practitionerslleachers. The Charity aims tts directly benefit those whts •re not 'Iraditional' participatois of yoga and meditation. 2. An increased public awareness of the 8ncienl science of yoga. in tèms of both piacticg and theory. including the tiadiliDn£il Viilues ol yoga in itb complelene5s and in response lo the growing cotnmercialily and 'branding' of ancient yogic practices. 3. A revival of traditional knO¥edge lof both theory and practice) that is in danger of being forgotten, overlooked or105t. 4. An increased recognition and awareness of the benefits of yoga and SUPPDrt for further research into these benefits and publication of the results. 5. The opportunity lor a wider sects'on ol the public to have access lo high quality leaching that covers the breadth and depth of tradilional yoga practices (particularly guidan¢e in meditation).
The Yoga Healing Foundation Registered number: Charity number.. 08228677 1153094 Trustees annual report For the year ending 30 Seplember 2025 6. To provide lin the long8r-terml natitsnal coverage of lully trained land under continuous dèvèlopment) 'approved' Yoga Healing Foun(Jation l Traditional Yoga teachers, enlancing both public access lin geographic temisl but also the quality of education and teaching We aim to provide wide access lo the skilled guidance required to understand the deeper aspécts ol the yoga Ir3dition and to be aware ol Its full breadth, particularly Raja Yoga lrnedilationl. We believe that an awareness (jf the original philosophical and ethical context is fundamental to a good understanding of yoga and medilatiL>n practice We stay connected to the source. the lineage and the values th3t ale essential lo maintain the purity of the original lechniques and benefit from them fully. They a not adapted, modified or deconlextualized. yet they ar8 gecular, systematic and scientific. Yoga leaches that th& worfd 15 one family. Traditional Yoga welcomes all and does not discriminate on the ba51s of g&nd8r, rac8, ag8, sexual orientation, roligion, SOClD-economic stgtus or nationality We are committed lo providin9 equal opportunities to all and actively encourage wide participation. Yoga Is a Iradilion that has been passed down Ihrough gener81ions of leaohers in Igdia and m8ny practices and techniques are as yet unknown in Ihe Wesl and in mainstream yoga Schools. Many ol these praclices are dying out and are increasingly difficult to access_ Our aim 15 to protect the completene55 01 the yoga tradition and ensure Ihal knowledge is not lost bul rather revived for the benefit of practitioners and teachers We have an established connection to India, in order to guarantee it5 authenticity at source and as a means to safeguard the continuation of traditional knowledge In its original cultural settin9 for the benefit ol future generations We help lo suppori the work ol Yoga Healing Foundation India, with whom wé have an eslablished collaborativè relationship. This collaboration aims to salegLJard the conlinualion ol high-qLJality traditional knowledge in its original cultural setting for the benefit ol lulure gen6iations and lo tackle the rapidly growing lev81 of lifèstyle diseases in India. Ttte volunteers of the Yoga Healing Foundation are guided by the yogic principle of Seva. Seva, translated as selfless service is an important prin¢iple In the yoga Iradilion. 11 is based on the value of working for others wilhoul expectalion of pewsonal reward. Karma yoga. whioh rneans Lhe 'palh of action.. help5 Us lo develop thè qualities ol aceeptance, gratitude, helpfulness and generosily. Karma yoga is described in the Bhagvad Gita as "wisdom in work" Their contribLJlion is at the heart of the charity and enables our ongoing public service. Their work includes leaching, coordinating courses and events, marketing. logisli¢s, transcribing. proof reading, mentoring and general adminislralion.
The Yoga Healing Foundation Registered number.. Charity number.. 08228677 1153094 Trustees annual report For the year ènding 30 September 202S Achievements and pèrformance Thi5 financial year has seen the continued success of the online Yoga Teacher Training Cotjrses that began in response lo th6 global pandemic. The impact of the online courses continues lo exceed our originzl expectations and ha5 Gonlinued lo significantly increase public benefit through widening parlicipalion with greater opportunities for eld8rly. i501aled and disabled people lo access the leaching through wider geographical reèch, direct access to the expertise of Di. Vrushakapi Kurnar who resides in India. and In offering a wider range of topics covered on course5 all(f in greater depth. This wider range has included the teaching of therapeutic yoga Ikaya chikitsal. and a growing ranqe of brcalhing ex8rcises Ipranayamasl, in addition lo rnore in-deplh coverage of nutrition and healthy life-style advice. The Yoga t8achÈr training courses spanning the financial year 24-25 have included three 4 month courses with in excess of 1500 studènts signing up for each course. The practice which began in 2021 to offer yoga teacher training courses fr88 of charge has continued with @very subsequttnt course throughout the curtenl year, with participants enoouraged to make a donation. The free courses èncourage students on low incomes lo participate and increase the diversity of participan18 on our courÉo8, w+th studonts conlirnuin9 to undurtakg thoso courses from acro&s th woild. Importantly, these courses continue lo provide opportunities lor those who have very little access lo Yoga training opportunitie5 This continues to address one of our public benefit objectives, namely 'the opportunity foi a wider section of Ihe public to have access to high quality teaching that Lovers the brèadth and depth of traditional yoga practices,. The support offered by The Yoga Healing Foundation for the online Yoga Teacher Training courses has been financial 2nd adminislralive, with our U K. based volunteers a150 contiibuling their teaching experlise lo guide and mentor students. In addition lo Gharitzble donations made lo YHF India & YHF USA which looks after the course website and marketing, we have focused our sUPPOrt by paying for ourse related costs directly. A major proportion of our expenditure this year has been allocated to this and lo publicity and marketing costs This has enabled Ihe online courses to reach individuals who are most well-suitod for the very special training offer8d by Traditional Yoga and who are Iheiefore most likely to draw the gieal8St benefit. Applicants from a diverse atray ol culturès, locations and socio-economic backgrounds apply for the free training courses and are then selected via a queslionnaire and inletview process. With a signilicanl Increase In slLJdent numi)ers, we have also committed to funding the design and administration ol the organisalional IT systems that enable the smooth running of the trdining couises. There was one r8trèat held in the Himalayas attended by over 150 Students and one in Karnataka also attendBd by over 100 students Thè Himalayan retreat ontluded in Dharamsala where all students had the great piivilege ol a private audience and individual blessing from His Holiness the Dalai Lama. We supported these retreats by covering some of the accommodation costs.
The Yoga Healing Foundation Règisterèd numbèr.. Charity number= 08228677 11 $3094 TTU5tees annual report For the year ending 30 September 2025 Future Plans Core aims and plans for the coming year and lulure periods include planning for increased capacity at the retreats in India and ongoing sUPPOrt for the Online ftc run by Traditional Yoga in India as well as support for the new treat and wellness centre Isee below}. The Yoga Healing Foundation is committed lo colllinue lo facilitate the online Yoga Teacher Training Courses through marketing. infraslruclure. administ110 and tnentoring support. The policy to offer free courses will continue as will the rigorous application process and supporl for those enrollad. Duiirjg 25-26 retreats are planned in Karnètaka in South India and at Tabo fflonastery In the Himalayas. Provision is being made lo be able to 8c¢ommodale a greater number of students at each. The YHF UK intends to support these Yoga retreats direclly by contributing to accommodatian costs. A major new iniliatlve 15 the establishment ol a purpose built retreat and wellness cenlre in Karnalaka, South India. The increase in donations in the second half of Ihe financial yéar rèflect students. generosity in support ol this inilialive.
The Yoga Healing Foundation Registered number= Charity number.. 08228677 1153094 Trustees annual report For the year endin9 30 September 2025 Financial Review The charity has raised over £370,000 in Ihe year lo 30 September 2025. a 165.2°/0 increase on the previous year. The main source ol income has been through optlonal donations180.7°/.I that arè used lo fund the harily's aims and objectives. Other income sources include reclaimed lax on donations whith are eligible for gift aid 119.3°/.1. Analysis ol expenditure shows that the charity spent £43,963119.4Q/&l on course costs, £175.000 177.4°1.I was donated lo The Yoga Healing Foundation in India & An7erica, £1,69810.75°/.I was spent on governance costs to inGlude legal and accounting fees, insurance and training and 2.5 /0 on other expenditure lo include the design and printing of brochures. IT and communication, marketing and other administration costs. The low overheads lor running the charity reflect the dedication of voILJnteers who continue lo commit their lime for free In order lo support the charity and ensure that maximum fund8 ¢an go lo Support our chAr4tablé gims. A significant proportion of the charily's voluntary donations are donated to The Yoga Healing Foundation in India and America with whom the charity have an ongc>ing collaborative relationship. For the year ending September 2025, the total donated wes £175,000, an increase of 56.41 /0 from the previous year Trustees. responsibilities in relation to the financial stat9mgnts The trustees Iwho are also direolors of The Yoga Healing Foundation lor the purposes of company lawl are responsible for preparing Ihe Truslees, Annual Report and the financial slalements in accordance with applicable law and United Kingdotn Accounting Standards (UK Gengrally Accepted Accounting Practice). Cornpany law requires the trustees lo prepare financial slalemenls for eaGh financial year, which give a Iiue and lair view ol the state ol affairs ol the charitable company and of the incoming resources and application of resourc8s, including the income and expenditure. of the charitable company for that period. In preparing these financial statements, the trustees are required lo.. select suitable a¢¢ounting polities and then apply them consistently." observe the methods and principles in the Charities SORP., make lu(Igemenis and eSllmale5 thai are reasonable ano prudent. slate whether applicable UK Accounting Standards have been followed, subject lo any maleiial departures disclosed and explained in the financial stat8ments". prepare the financial statements on the going concern basis unless il is inappropriate to presuTne th21 the charitable company will continue in operation.
The Yoga Healing Foundation Registered number: Charity number: 08228677 1153094 Trustees annual report For the year ending 30 Septgmb8r 2025 The trustees are responsible lor keeping adequalp accounting reGord5 that disclose with reasonable accuracy at any lime Ihe financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets ol the charitable company ar)d hence for taking ieasonablg steps for the prevention and detection ol fraud and other irregularities. Statement as to disclosure to our Independent Exarniners In so lar as the Iruslees are awaie al the time ol approving our Iru51ees' annual report.. there is no relevant Inlorrnation, being Information neédèd by thé examinar in connection with preparing their report, of which the charitable company's exarniner is unaware," and the trustè&s have taken all steps that they ought lo have taken to make themselves aware of any relevant information and lo establish that the 8xatnin8r is aware of that inloimation. This report has been prepared in accordance wth the Slaternent of RecoTnrnended Pra¢lice- Accounting and Reporting by Charities. Signed on behalf of the Iruslees Anna Bhushan Trusle.p Dated.. l April 2026
The Yoga Healing Foundation Registered number.. Charity number.. 08228677 1153094 Independent examiner's report to the tru5t•os of Th8 Yoga Healing Foundation Charitabl• Company I'the Company'l I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025. Rèspoctive responsibilities of trustee5 and examlner As the charity's Iruslees of the Cofflpany land also ils directors for the purposes ol company lawl you are responsible lor the preparation of the accounts in accordance with th@ requiromenls ol the Companies Aol 20061.lhe 2006 Act')- Having satisfied myself that the accounts of the Company are not required lo be audited Ljnder Part 16 of the 2006 Act and are eligible for independent exarninalion, I r8port in I8SPeCt ol my examination ol your oharity's accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Acl'l. In carrying out my examination I have followed the Directions giv¢n by the Charity Commission under section 145151 Ibl ol the 2011 Act. Indgpendent examiner's statement I have cornpleled rny examination. I confim) Ihal no matters have come to my attention in connection with the examination giving me cause lo believ8.' 1. 8ccounling records were not kepl in respect of the Company as required by section 386 01 the 2006 Act", or 2. the accounts do not accord with those records,. or 3. the accounts do not comply with the aCCOLJnling requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'lrue and fair view which is nol a maller considèrÉd as part of an independent examinalion, or 4. the accounts have not been prepared in accordance with the methods and principlas of the Staterllent of Recommended Practice for accounting and reporting by charities lapplicgble to charities preparing their accounts in acGordanGe with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I havè no concarns and have come across no other mallers in connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the acoounts to be reached. Signed". Name. Address. Kaly Gooding FCA Gooding Accounts Ltd Epsom Square White Horse Business Park Trowbridge Wiltshire BA14 OXG Dale". 0210412026
The Yoga Healing Foundation Statement of Financial Activities for the year ended 30 September 2025 Notes Unrestricted Total Funds Funds 2025 Total Funds 2024 Income-. Donations and legacies 373,815 373.815 140,934 Total inGom• 373 815 373,815 140,934 Expenditure Cost ol raising funds Expenditure on chèritable activities Governance costs 43,963 180,458 1.698 43.963 180,458 1.698 37,080 115,766 1,812 Total expenditure 226,118 226,118 154.658 Net of expenditure over in¢om9 and ngt movèment in funds for the year 147,697 147.697 113.7241 Reconciliation of funds Total Funds brought forward 51,916 51.916 65,540 Total Funds carried forward 199,613 199,613 51.916
Th6 Yoga Healing Foundation Balance Sheet as at 30 September 2025 Notes 2025 2024 Fixed assèts Tangiblè fixed assets Currènt assets Debtors Cash al bank and in hand 52,081 148,330 200.411 20.817 31,819 Cr•ditors: amounts falling due within ono year 17981 17201 199,613 51.916 Total assets lèss currènt 199,613 51,916 199,613 51,916 Funds Unreslricled funds 199,613 51,916 Totsl Funds 199,613 51,916 The trustees are satisfied that the tompany is entitlèd to exeTnplion from the requirement lo obtain an audit under section 477 of the Companies Act 2006. The members have nol required the company lo obtain an audit in accordance with section 476 of the Act The Iru5tees acknowledge their responsibilitie5 for complying with the requirements of the Companies Act 2006 with respect to accounting record5 and the preparation ol accounts. The accounts have been prepared in accor(Jance with Ihe provisions in Part 15 01 the Companies Act 2006 applicable to Gompanies subjeGI to the swall companies regiffle. These financial statements were approved by the trustees on behalf by. l April 2026 and signed on Iheii Ms A Bhushan Director Company Registration Number.. 08228677 io
The Yoga Healing Foundation Statement of Cash Flows for the year ended 30 September 2025 Notes 2025 2024 Cash from I lusedl in aperating activities 10 116,511 19,6301 Cash al bank and in hand lèss trvèrdrafts at 1 October 31,819 41,449 Cash at bank and in hand less overdrafts at 30 September 148,330 31.819 Consisting of: Cash at bank and in hand 148,330 148,330 31,819 31,819
The Yoga Healing Foundation Notes to the Accounts for the year ended 30 September 2025 Principle accounting polici•s Gentral Information The Charity coTrstitutes a public benefit entily and is a private Company limited by guarantee, registered in England and Wales. The registered office 1$ 12 Spencer Drive. Midsomer NDrton, Fiadslock, BA3 2DN. Basis of preparation The financial statements have been prepared on a going concern basis, under the historical cosl otsnvèntion in accordance with Accounting and Reporting By Charilies". Slaternonl of Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic c>f Ireland IFRS1021 leffeclive 1 January 20181- (Charilies SORP IFRS 10211, the Financial Reporting Sl•ndard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Fund Accounting Unrestricted funds are available lor use at the discretion of the tru5tee5 in furtheiance of the general objectives of the charity. Reslricled Funds are subjectèd to restrictions on Iheir expenditure imposed by the donor or through the t8rms ol an appeal. Incoming Resources All incoming resources are included In thé statement of financial activities when the charity is enlilled lo the income and thè amount can be quanlilied with reasonable accuracy. The following specific policies are applied lo particular categorie5 01 inctsmt. Voluntary income is received by way of grants, donations and gifts and is included in full in the Slalemenl ol Financial Activities when receivable. Grants. where entitlement is not conditional on the delivery of a Specific performance by the charity, are recognised when the charity becomes unconditionally entitled to Ihe grant. Donated services and facilities are included at the value lo the charity where this can be qLJantified. The value ol setvic8s provided by volunteers has not been included in these accounts. Investment income is included when receivabl8. Incoming resources from charitable trading activity are accounted for whèn eamed. Incoming resources fTorn grants. where related lo performance and specrfic deliverables, are accounted for as Ihe charity earns Ihe righl to consideration by its performance. ResourGes expended Expènditure is recognised on an accrual basis as 8 liability is IncLJrred Expenditure includes any VA T which cannot be fully recovered. Costs of generating funds comprisps those costs associated with attracting voluntary income and the costs of trading for fundraising purposes. Charitable cxpendituic comprises those costs incurred by the charity in the delivery ol Ils activities and setvices for its benefi¢iarics 11 includes both c0515 that can be allocated diTectly to such activities and those costs ol an indirect nature necessary lo support them. 12
The Yoga Healing Foundation Notes to the Accounts for the year ended 30 September 2025 Governance costs include those costs associated with meeting the conslilulional and slalutory requirements ol the charity and include the examinerfs lees and costs linked to the strategic management of the charity. All costs arè allocated bet¢rfeen the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity arè 8lloeatÈd directly, others are apportioned on an appropriate basis. Fixed assets All fixed asset5 are initially recorded al G051. Depreciation Depreciation is calculated so as to write off the cost of an asset, less its eslim31ed residual value, over the useful economic life ol that asset as follows-. Equipment 200/0 18ducing balance 2 Income Unrestricted Unrestricted Total Total 2025 2024 Donations and legaciès DotTrcilions and legacies Gift aid claims 301,946 71.869 373815 113,309 27,625 140,934 Total Incom8 373,815 3 Analysis of Expenditur6 Unrestricted Unrestrlcted Total Total 2025 2024 Cost of raising funds.. Cost of courses 43,963 37.080 37.08C 13
The Yoga Healing Foundation Notes to the Account5 for the year ended 30 September 2025 2025 2024 Exp•ndilure on charitable activitie5 Donations Insurance Bank charges Advertising and marketing Rent IT and cofflmunicalions 175,000 730 3,443 1 105 144 36 180,458 111,884 625 1,807 1,403 47 115,766 Governance costs Accountancy fees 1,698 1.698 1.812 1,812 Total expenditure 226 118 154658 4 Not Incomlnglloutgoingl resources for the year 2025 2024 This is slalad aller charging.. Depreciation 5 Tangible fixed assets Equipment Cost Al 1 st October 2024 and 30th September 2025 5.734 Depreciatron At 1st October 2024 Charge for the year AI 30th September 2025 5,734 5.734 Net Book Value At 30 September 2025 At 30 September 2024 14
The Yoga Healing Foundation Notes to the Accounts for the year ended 30 September 2025 6 Dèbtors 2025 2024 Gift aid claims Outstanding Prepayments and accrued income 47,081 5,000 52.081 15,817 5,000 20,817 7 Creditor5'. amounts falling due wlthin gne year 202S 2024 A¢¢tuals and deferred Income Trade creditors 180 18 798 720 720 8 Movement In funds 30th September 2025 1st October Received in 2024 year Utilised in year Unrestrictèd funds Gerièral Fuiids 51,916 373,815 1226,1181 199.613 51,916 373,815 1226.1181 199.613 Employèè rnfom1ation 2025 2024 Average number of ernployees Staff costs and emoluments Trust8•s information No remuneration or 8XP8nses were paid to the trustees during the year. 15
The Yoga Healing Foundation Notes to the Accounts for the year ended 30 September 2025 10 Rècon¢iliation of net movement in funds to net cash flow from oporating aclivrties 2025 2024 Net Movement in funds 147.697 113,7241 Adiustmenls for.. IlncreasellDecrease in debtors Incr8asellDecreasel in credilors 131,2641 78 3.874 220 Net Cash from I lusedl in operating activities 11 Rolattyd party disclosures There were no ielated party tiansaclions for the year. 12 Company Limilod by Guarantè• Every member ol the Comp3ny undertakes to contribule such amount as may be required (not exceeding £1110 Ihe Company's assets if it should be wound up while slhe is a member 01 within one ypar after slhe ceases lo be a rnembei. lor payment ol the Company's debts and liabilities contracted before slhe ceases to be a member, and of the cosls, charges and expenses ol winding up, and lor the adiuslment of the rights of the contribulories themselves 16