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2024-03-31-accounts

HEALTH & EDUCATION ACADEMY LIMITED

The report of the trustees

for the period from 01 April 2023 to 31 March 2024

Introduction

The trustees who are also the directors of the Charity for the purposes of Companies Act, submit their annual report & the financial statements for the year ended 31 March 2024.

Full name:

Health & Education Academy Ltd

The legal registration details are :-

Date of incorporation 31/03/2014 Company Registration Number 08969047 Hough End Hall, 95 Mauldeth Road West, Chorlton Cum The Registered Office is Hardy, Manchester M21 7RL Charity Registration Number 1158946

Objectives and Activities of the Charity

The charity's aims including the changes or differences it seeks to make through its activities.

An explanation of the charity's main objectives for the year.

THE RELIEF OF SICKNESS AND PRESERVATION OF HEALTH FOR THE PUBLIC BENEFIT OF THE PEOPLE FROM SOUTH ASIAN COMMUNITIES, IN PARTICULAR BUT NOT EXCLUSIVELY BY PROVISION OF GENERIC HEALTH ADVICE BY MEDICAL AND RELATED PROFESSIONALS ON BUILDING HEALTHY LIFE STYLES AND NEED TO HAVE REGULAR HEALTH CHECK UP, COMPLIANCE WITH TREATMENT, SCREENINGS, BALANCED DIET, VACCINATION, GOOD HYGIENIC CONDITIONS AND REGULAR EXERCISE ACCORDING TO THEIR CULTURAL NEEDS BY ARRANGING EDUCATION SEMINARS AND WORKSHOPS ON HEALTH, SAFETY AND WELL BEING ALONG WITH ENCOURAGING THE AMATEUR SPORT AND LEISURE TIME ACTIVITIES.

Share Capital

The company is limited by guarantee and therefore has no share capital.

The members of the Board of Trustees of the Charity during the year ended

31st March 2024 were :-

Dr Tahir Pasha Ms. Sarah Pasha Mr. Arshad Khan Mr. Sajjad Anwar

The members of the Board of Trustees of the Charity at the date the report and

accounts were approved were:-

Dr Tahir Pasha Ms. Sarah Pasha Mr. Arshad Khan Mr. Sajjad Anwar

Statement of Directors' and Trustees' Responsibilities PRINCIPAL FUNDING SOURCES

The funding sources for the charitable company include invoiced fees for services to local authorities in London and Bristol, grants from trusts and foundations and income through other fundraising activities such as art auctions and artwork sales.

STATEMENT OF THE RESPONSIBILITIES OF THE TRUSTEES

The Trustees, who are the charitable company’s directors under company law, are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charitable company and of the results of the charitable company for that period. In preparing these financial statements the Trustees are required to: select suitable accounting policies and then apply them consistently; make judgements and estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SMALL COMPANY EXEMPTIONS

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) , the provisions of the Charities Act and in accordance with the special provision for small companies under Part 15 of the Companies Act 2006.

STATEMENT OF EXEMPTION FROM AUDIT

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that members have not required the company to obtain an audit in accordance with section 476 of the Act.

Method of preparation of accounts

These accounts have been prepared in accordance with the provisions applicable to company’s subject to the small companies regime.

This report was approved by the board of trustees on 25.12.2024.

Tahir Pasha Director and Trustee

1158946
Period start date
01/04/2023
To
Period end
date
Health & Education Academy Limited
Annualaccountsforthe period
eee~~SS~~
FOR ENGLAND AND WALES
1158946
Period start date
01/04/2023
To
Period end
date
Health & Education Academy Limited
Annualaccountsforthe period
eee~~SS~~
FOR ENGLAND AND WALES
1158946
Period start date
01/04/2023
To
Period end
date
Health & Education Academy Limited
Annualaccountsforthe period
eee~~SS~~
FOR ENGLAND AND WALES
1158946
Period start date
01/04/2023
To
Period end
date
Health & Education Academy Limited
Annualaccountsforthe period
eee~~SS~~
FOR ENGLAND AND WALES
1158946
Period start date
01/04/2023
To
Period end
date
Health & Education Academy Limited
Annualaccountsforthe period
eee~~SS~~
FOR ENGLAND AND WALES
1158946
Period start date
01/04/2023
To
Period end
date
Health & Education Academy Limited
Annualaccountsforthe period
eee~~SS~~
FOR ENGLAND AND WALES
31/03/2024
Section A Statement of financial activities Section A Statement of financial activities
Recommended categories by
activity
Guidance Notes Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
2024
Prior year
funds 2023
£ £ £ £ £
Incoming resources (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies S01 286,799 - - 286,799 244,156
Total S07 286,799 - - 286,799 244,156
Resources expended (Note 6 & 11)
Expenditure on:
Suport Cost S11 176,811 - - 176,811 170,662
Other S12 77,463 77,463 63,787
Total S13 254,274 - - 254,274 234,449
Net income/(expenditure) before investment
gains/(losses) S14 32,525 - - 32,525 9,707
Net gains/(losses) on investments S15 - - - - -
Net income/(expenditure) S16 32,525 - - 32,525 9,707
Net movement in funds S21 32,525 - - 32,525 9,707
Reconciliation of funds:
Total funds brought forward S22 1,014,724 - - 1,014,724 1,005,017
Total funds carried forward S23 1,047,249 - - 1,047,249 1,014,724
1

Section B Balance sheet

Guidance Notes
Fixed assets
Tangible assets (Note 14)
B02
Total fixed assets
B05
Current assets
Debtors (Note 19)
B07
Cash at bank and in hand (Note 24)
B09
Total current assets
B10
Creditors: amounts falling due
within one year (Note 20)
B11
Net current assets/(liabilities)
B12
Total assets less current liabilities
B13
Creditors: amounts falling due after
one year (Note 20)
B14
Total net assets or liabilities
B16
Funds of the Charity
Unrestricted funds(Previous year
Surplus)
B19
Unrestricted funds(This year
Surplus)
Revaluation reserve
B20
Total funds
B21
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
F01
F02
F03
F04
F05
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
F01
F02
F03
F04
F05
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
F01
F02
F03
F04
F05
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
F01
F02
F03
F04
F05
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total this
year
Total last
year
£
£
£
£
£
F01
F02
F03
F04
F05
917,904 - - 917,904 918,454
917,904 - - 917,904 918,454
147,830 - - 147,830 116,078
1,236 - - 1,236 8,541
149,066 - - 149,066 124,619
8,221 - - 8,221 16,849
140,845 - - 140,845 107,770
1,058,749 - - 1,058,749 1,026,224
11,500 - - 11,500 11,500
1,047,249 - - 1,047,249 1,014,724
1,014,724 - 1,014,724 1,005,017
32,525 32,525 9,707
-
1,047,249 - - 1,047,249 1,014,724

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2

Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change N/A in accounting policy

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3

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in
the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
Donated goods
Contractual income and
performance related
grants
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
2.4 ASSETS
Intangible fixed assets
Heritage assets
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Investment gains and
losses
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Current asset investments
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income Analysis of income
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Donations and gifts
286,799- -286,799 244,156
Gift Aid
- - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Total 286,799 - - 286,799 244,156
286,799- -286,799 244,156
TOTAL INCOME
Analysis
Donations
and legacies:
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
Prior year
£
£
Analysis
Donations and gifts 286,799 - - 286,799 244,156
Gift Aid - - - -
Legacies - - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
286,799 - - 286,799 244,156
286,799 - - 286,799 244,156

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1

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Suport Cost
Analysis
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
This year
Last year
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
This year
Last year
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
This year
Last year
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
This year
Last year
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
This year
Last year
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
This year
Last year
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
This year
Last year
Unrestricted
funds
Restricted
income funds
Endowment
funds
Total funds
Unrestricted
funds
Restricted
income
funds
Endowment
funds
Total funds
This year
Last year
Depreciation: 550 550 4,122 - - 4,122
StaffCost: 105,361 105,361 93,402 93,402
Premises Cost: -
Rent 12,000 12,000 12,000 12,000
Rates 3,322 3,322 6,000 6,000
Light and heat 20,982 20,982 16,823 16,823
Travel& subsistence 1,425 1,425 3,442 3,442
Cleaning 832 832 - -
General administrative expenses:
Telephone & internet 684 684 991 991
Postage 23 23 15 15
Sationery and printing 600 600 -
Courier services 62 62 1,033 1,033
Subscriptions 144 144 -
Insurance - 1,400 1,400
Repair and maintenance 30,826 30,826 17,283 17,283
Legal& professionalcost: - -
Other legaland professional - - 14,151 14,151
-
-
-
Total support Cost 176,811 - - 176,811 170,662 - - 170,662
Other -
Otherdirect cost 77,463 77,463 63,787 63,787
Total other cost 77,463 77,463 63,787 63,787
TOTAL EXPENDITURE
254,274 - - 254,274 234,449 - - 234,449

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Section C Notes to the accounts (cont)

Note 11 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

This year:
Last year:
Salaries and wages
Total staff costs
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party
This year
£
Last year
£
105,361 93,402
105,361 93,402
N/A
N/A

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer N/A pension costs) for the reporting period of more than £60,000

3

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation

At the beginning of the year
Additions
At end of the year
*Basis*
Rate
At beginning of the year
Depreciation
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
14.3 Net book value
14.2 Depreciation and impairments
Freehold land &
buildings
£
Other land &
buildings
£
Plant,
machinery
and motor
vehicles
£
Fixtures, fittings
and equipment
£
Total
£
- 940,060 20,416 5,500 965,976
- - - -
- 940,060 20,416 5,500 965,976
SL or RB (Straight
Line or Reducing
Balance)
SL or RB SL or RB SL or RB SL or RB
10%
- 24,906 20,416 2,200 47,522
- - 550.00 550
- 24,906 20,416 2,750 48,072
- 915,154 3,300
- 915,154 - 2,750 917,904

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total

This year
£
Last year
£
- -
147,830.0 116,078.0
- -
147,830.0 116,078.0

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7

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

20.1 Analysis of creditors
Accruals for grants payable
Other creditors
Total
Amounts falling due within
oneyear

Amounts falling due after
more than oneyear
This year
£
Last year
£
This year
£
Last year
£
- - -
8,221 16,849 11,500 11,500
8,221 16,849 11,500 11,500

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8

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

This year Last year £ £ Cash at bank and on hand 1,236 8,541 Total 1,236 8,541 ~~=~~

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9

HEALTH & EDUCATION ACADEMY LTD FOR THE YEAR ENDED 31 MARCH 2024 INDEPENDENT EXAMINER REPORT

Accotax Accountants & Tax Consultants was appointed as the charitable company’s independent examiner during the year and has expressed willingness to continue in that capacity.

We report on the accounts for the period from 1[st] April 2023 to 31[st] March 2024

Respective Responsibilities of Trustees and Examiner

The trustees of the charity, who are also its directors for the purposes of company law, are responsible for ensuring that financial statements are prepared in accordance with the Charities Act 2011 and the Companies Act 2006. The trustees have determined that the charity does not require a full audit under the applicable law but is eligible for independent examination, based on the income and asset thresholds set out in the Charities Act 2011. As the independent examiner, it is my responsibility to:

Basis of Independent examiner’s report

My examination was conducted in line with the Charities Act 2011 and the Charity Commission's guidelines. It involved:

This examination is less extensive than an audit and does not provide the same level of assurance. Consequently, I do not express an opinion on whether the financial statements present a ‘true and fair view,’ but my findings are limited to the following statements.

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Independent examiner’s statement

Based on my examination, no issues have come to my attention that would:

Independent Examiner's Details

Independent Examiner's Name: Mr. Waqas Sagar

Professional Qualification: FCCA, ACA

Independent Examiner’s Address:12 London Road Morden, SM4 5BQ

Date: 30/12/2024

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