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2024-03-31-accounts

Phoenix Health and Wellbeing

Charity number 1154273

Annual Report and Financial Statements for the year ended 31 March 2024

Phoenix Health and Wellbeing

Annual Report and Financial Statements for the year ended 31 March 2024

Contents Page
Trustees' report 2 to 3
Examiner's report 4
Receipts and payments account 5
Statement of assets and liabilities 6
Notes to the accounts 7 to 8

Prepared by West Yorkshire Community Accountancy Service CIO

1

Phoenix Health and Wellbeing

Trustees' report for the year ended 31 March 2024

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

David Aspland Helen Kemp Andy Hewitt Hannah Howe Rachel Dixon Michael Hall Helen Matthews

Chair

Resigned 26 February 2024 Appointed 5 September 2023 Appointed 6 September 2023 Appointed 6 September 2023

Charity number

1154273

Registered in England and Wales

Registered and principal address

Bankers

Lower Ground Floor CAF Bank Limited 30 Park Place 25 Kings Hill Avenue Leeds Kings Hill, LS1 2SP West Malling, Kent ME19 4JQ

Independent examiner

Rhys North ACA

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 18 October 2013 and amended on 7 September 2023 and is governed by a constitution.

Method of recruitment and appointment of trustees

Every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity's trustees.

Objectives and activities

The charity's objects

The object of the CIO is to support the needs of those persons affected by mental, emotional or physical health issues in the interest of promoting their good health and wellbeing. This support will be in the form of talking and complementary therapies and by providing information and support. Phoenix Health and Wellbeing will also provide information and training to members of such professions and organisations as are also concerned with the support of persons with mental, emotional or physical health issues.

2

Phoenix Health and Wellbeing

Trustees' report (continued) for the year ended 31 March 2024

The charity's main activities

Phoenix Health and Wellbeing provide support, in the form of counselling and complementary therapies to people who have chronic health issues and low incomes. The people who receive this support are referred to the organisation by medical and health care practitioners.

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular to support the needs of those persons affected by mental, emotional or physical health issues in the interest of promoting their good health and wellbeing.

Achievements and performance

In the year ending 31 March 2024 our charity delivered 5,591 sessions of support to 570 people who were referred for support due to their chronic health issues and low incomes. The support sessions were as follows: 3,610 counselling sessions, delivered either in person or by telephone or Zoom, 1,981 massage or acupuncture sessions.

Financial review

The net receipts for the year were £11,313, all on unrestricted funds.

Reserves policy

The charity's free reserves, at the year end were £178,032.

The trustees propose to maintain the charity’s general reserves at a level which is between six and twelve months operational expenditure and have done so having regards to its manner of operation of likely funding streams.

In addition, the trustees wish to explore alternative premises solutions for the delivery of therapy services. For this reason the charity has designated £50,000 of its reserves as a Property Fund.

Based on budgeted 2024/2025 expenditure this equates to between £107,900 and £215,800.

If our reserves fall below the lower reserves target or exceed the upper target this will be flagged to the trustees for action to mitigate risk.

We have adopted this reserves policy because our funding comes from limited sources, primarily sales of our complementary therapies. If this income stalls, as it did during the Covid pandemic almost all of our income will cease. We need to ensure that we have resources to cover such scenarios.

Approved by the board of trustees on 31/10/2024

Helen Kemp (Trustee)

3

Phoenix Health and Wellbeing

Independent examiner's report to the trustees of Phoenix Health and Wellbeing

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 March 2024, which are set out on pages 5 to 8.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records.

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.

Rhys North ACA

31/10/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

4

Phoenix Health and Wellbeing

Receipts and payments account

for the year ended 31 March 2024

Notes
Receipts
Grants
(2)
Fund raising and donations
Acupuncture, counselling and massage services
Employee assistance programme
Room rental
Other income
Bank interest
Total receipts
Payments
Salaries NI and pensions
Therapists
Fund raising costs/donations
Rent and rates
Telephone, internet and website costs
Printing
Insurance
Utilities
Equipment
Independent examination
Marketing
Other operating costs
Training
Subscription and licence fees
Legal and professional fees
Premises costs
Total payments
Net receipts
Fund balances brought forward
Fund balances carried forward
2024
Total
funds
£
-
10,560
189,121
24,755
2,088
137
320
226,981
72,491
101,725
1,200
12,868
1,409
974
954
5,992
3,531
945
695
1,852
936
4,505
905
4,686
215,668
11,313
166,719
178,032
2023
Total
funds
£
8,821
14,913
154,297
11,075
2,980
513
235
192,834
62,022
84,721
-
22,342
1,290
337
994
3,920
526
900
1,023
1,142
953
5,005
-
5,458
190,633
2,201
164,518
166,719

5

Phoenix Health and Wellbeing Statement of assets and liabilities

as at 31 March 2024

as at 31 March 2024
Cash funds
Cash at bank
Total cash funds
Debtors and prepayments
Debtors
Prepayments - Insurance
Liabilities
Creditors - Therapist fees
Accruals :
Rent
Independent examination
Utilities and hygiene costs
2024
Total
£
178,032
178,032
2024
£
2,510
556
3,066
2024
£
9,297
2,700
1,188
1,323
14,508
2023
Total
£
166,719
166,719

The financial statements were approved by the board of trustees on 31/10/2024

Helen Kemp (Trustee)

6

Phoenix Health and Wellbeing

Notes to the accounts

for the year ended 31 March 2024

1 Accounting policies

Basis of accounting

The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.

There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

7

Phoenix Health and Wellbeing

Notes to the accounts continued

for the year ended 31 March 2024

2 Grants and donations
Leeds City Council
3 Designated funds
Property fund
Fund name
Property fund
2024
2024
2024
Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
-
-
-
-
-
-
Balance b/f
Incoming
Outgoing
Transfers
£
£
£
£
-
-
-
50,000
-
-
-
50,000
Reason for designation
To ringfence funds to enable alternative premises solutions for
of services to be delivered.
2023
Total
funds
£
8,821
8,821
Balance c/f
£
50,000
50,000
the delivery

4 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

8