## **Teen Yoga Foundation** **Report and Accounts** **31 March 2022** **Charity number: 1165236** ## **Teen Yoga Foundation Report and accounts Contents** ||**Page**| |---|---| |Company information|1| |Independent examiner's Report|2| |Trustee report|3 - 6| |Statement of financial activities|7| |Balance sheet|8| |Notes to the accounts|9 - 11| |Detailed statement of financial activities|12| ## **Teen Yoga Foundation Company Information** ## **Trustees** Dr Jo Barker Anasua Sarkar Roy Annessa Rebair Amina Smith-Gul Winston Charles Thomas ## **Principal address** Redhill House Red Hill Camerton Bath BA2 0NY ## **Independent Examiner** Mr J L Battle FCCA MAAT 12 Spencer Drive Midsomer Norton Radstock Bath BA3 2DN ## **Bankers** Barclays Bank Plc Leicestershire LE87 2BB **Charity number** 1165236 1 ## **Teen Yoga Foundation** ## **Charity number:** ## **1165236** ## **Independent examiner’s report to the trustees of Teen Yoga Foundation** I report on the accounts of Teen Yoga Foundation for the year ended 31st March 2022, which are set out on pages 3 to 12. ## **Respective responsibilities of trustees and examiner** The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: a) examine the accounts under section 145 of the 2011 Act; b) to follow the procedures laid down in the general Directions given by the commission under section 145(5)(b) of the 2011 Act; and c) to state whether particular matters have come to my attention. ## **Basis of independent examiner’s report** My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement. ## **Independent examiner’s statement** In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that in any material respect the requirements: a) to keep accounting records in accordance with section 130 of the 2011 Act; and b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mr J L Battle FCCA MAAT Concept Accountancy & Business Services Limited 12 Spencer Drive Midsomer Norton Radstock BA3 2DN Date: 15th November 2022 2 **Charity number: 1165236** ## **Teen Yoga Foundation** **Trustees report For the year ended 31 March 2022** ## **Objectives and Activities** ## **Purpose** (1) Spreading the practice of yoga among teenagers and young people, especially the disadvantaged. (2) Contributing to the growing evidence base for the benefits of yoga for young people’s wellbeing through research and the curation of research results. (3) Promoting the practice of and integration of yoga into educational and youth contexts through a variety of different means. (4) Supporting the teen yoga community, by providing face to face and online spaces for the sharing of resources, information and ideas among practitioners. (5) International aid work through initiatives both within and outside the UK that focus on improving the well-being of disadvantaged young people. ## **Activities** In this year, we focused on the following activities: On spreading of the practice of yoga, we ran 5 online courses and 2 face to face courses during this time for medical and teaching personnel. We also collaborated with London Youth, to run a Talking Circles course for 70 youth workers across London and 700 young people. We also ran a couple of bespoke CPD courses for schools across the UK who wanted to train their PE teachers to share yoga. We carried on our plans to deliver more CPDs under the umbrella of the Teen Yoga Foundation with specialists in their areas. We have been in the planning phase of these CPDs. In the research context we lack the funding to undertake any significant research projects ourselves but continue to gather feedback from our graduates on the impact of the yoga among young people, some of them running their own research projects within their contexts. Especially of interest is the SEN school in Nottingham who ran a term project looking at behavioural issues before and after a yoga intervention, finding a 50% drop in incidences due to yoga. 3 **Teen Yoga Foundation** **Charity number:** **1165236** ## **Trustees report For the year ended 31 March 2022** ## **Activities (continued)** The main focus of work to promote the integration of the practice of yoga in youth contexts continued to be the course we run to train yoga teachers and other people who work with the young (and are yoga practitioners) in the optimal way to bring yoga to young people. The 10 week online version of the course which we had started in the previous year became our central activity and due to the lack of face to face courses we organised more frequent editions of the course. It continues to show very high results from student feedback, and the average result of the feedback questionnaire continued to be consistently over 4.5 out of 5 across 27 items. The work in Parliament has now restarted and we are in conversations about running a meeting at Portcullis house again. The yearly Instill conference took place in November online. This made it possible to invite speakers from other countries who previously could not attend due to the cost of travel. The conference exists to promote interest in the practice of yoga in educational contexts, through discussion of practical ways of grounding this practice in the most valuable elements of the ancient wisdom of yoga and cutting-edge scientific research, thus providing inspiration for research and development in these areas. Our work to support the teen yoga community involved ongoing work through our website and our different social media channels such as Twitter, Instagram, Linked In and Facebook, to support teachers of yoga to teens by providing advice, support, resources, links to research and a free service connecting schools to teachers in their area. The new Monthly Themes has proved a significant support to existing graduates and also a resource for future students and others working with young people. Lastly our solidarity work this year has pivoted towards the disadvantaged at home, we now focus more explicitly on the needs of schools that do not have funds to provide yoga to their students. This strategic pivot was in fact planned before the lockdown made it even more necessary. This kind of school has become a principal element of our fundraising and Lululemon continues to support us in this. ## **Trustees** Trustees are appointed by the Board of Trustees for life. Where there is a requirement for new trustees, they would be identified and appointed by the existing trustees. The trustees have had due regard to the guidance issued by the Charity Commission on public benefit. This year new trustees Amina Gul and Fatma Muharrem joined the team, making the Board five people as Jess Funke left due to conflicting interests. ## **Contribution made by volunteers** Volunteers play an important role and for most of the year the entire activity of the charity was carried out by volunteers. In the organisation of the charity’s work, the development of fundraising activity, publicity activity, the organisation and execution of the Instill conference and the creation of research proposals. At this stage of the charity’s development their contribution continues to be fundamental. 4 **Teen Yoga Foundation** **Charity number: 1165236** ## **Trustees report For the year ended 31 March 2022** ## **Achievements** Our spreading of the practice of yoga continued to focus principally on increasing our network of teachers in the UK and other countries who bring yoga into schools and other contexts. This included the majority of schools in BANES, our direct catchment area and by the end of the period had grown to more than 1450 yoga teachers across the UK and their students. The work of training and supporting this network is an important part of the spread of yoga. We are proud of our work across the Youth work network in London and also the continued Ambassador courses which has now trained 20 young people to deliver yoga to other young people. This has become a focus of particular interest for many funding bodies and volunteers who want to support the young people. In the research context we worked to curate and make available online the existing research in the field, and its implications and conclusions, to teachers and other stakeholders as part of our work to promote the practice. We also attended online conferences and seminars in the UK and US on yoga in schools, thus participating actively in the research conversation. The main focus of work to promote the integration of the practice of yoga in youth contexts involved the online course we run to train yoga teachers and other people who work with the young (and are yoga practitioners) in the optimal way to bring yoga to young people. This year we initiated development of a series of shorter online courses to complement the main course and these are due to be launched in the second half of 2022 We also organised the Instill conference, this year online, which is a yearly event, which exists to promote interest in the practice of yoga in educational contexts, through discussion of practical ways of grounding this practice in the most valuable elements of the ancient wisdom of yoga and cutting-edge scientific research, thus providing inspiration for research and development in these areas. In Nov 2021 there were 350 participants at the Instill Conference with a wide range of speakers from the education, research and yoga spheres Our work to support the teen yoga community involved ongoing work through our website and other online channels such as our Facebook group, Twitter, Instagram and regular newsletters to support teachers of yoga to teens by providing advice, support, resources, links to research and a free service connecting schools to teachers in their area. We have a total of 10,000 followers on Twitter, Instagram, Facebook and YouTube. Our principal training and support activities were very successful, despite the adverse conditions and we had good results promoting yoga through our conference and other events we participated in. We also carried out successful solidarity activity, though this will step up in 2021 as the lockdown ends. However, our research aims were limited by lockdown and a lack of funding. 5 T••n Yoga Found•llon ChafSty numb•r. 1166236 Trustees r•port For th• y•*r •nd•d 31 March 2022 FurOrai$ing ac*vity c4nknnLw to be 4 chall￿ge Thw9h ow mair gr￿¢8$ of Ktom•, the t•&h•r Irair%rtg cwrse ana tun08a adyi;y In SC*r￿lS allcy*•d us io mèintain ltrcse activits05 su￿5$fraI1y. we conlin￿ lo find li ctraller%iing to rni&e hJnO5. especially core lurn1ing H¢)w•wr 2021 Lululemon f4egerrt Srroet tsr8ncn ma(* us t￿r Here io Ye oanner In v)• last warter L)f t year wo na¥e fc¢u$ea on lur¥Jfai$ing and th8 dire siluabcn in rn￿Y SCI￿5 (kn lo thg rnwrt41 Iwatth effgCt5 gl me wll roquir8 Irveased efforts rf ar8 to ad¢Jr•ss thè srtuthjn. We P)a¥o also téén Working to né our mèssaging to fvn(lers. and Ihe stNc".ure of gur wetsgte 10 Improve rexn The gim in 2022 Is to fird ro11?b* Inc(wne for tho •Xt8r4KJn ol ￿ woth. tho rnaiDrtty ol lundifjg SI￿1 ccmès tiè Courses run Flnanclal Re¥lew A,. Pfesenl m res•rrts 4r• io sub-opts'mw IuKlraising currentty eTrJur•a It 14 hr*•d tr furLre repcrts will d•thil$ Ot ￿n￿r￿14 $Ltt•$sfvI fLnaraiSirvJ copcrtunths aTh1 improve1hfr cashntrw aTha pjtwrial reserknp-Trioltt,ry cl the chanty Ai ¥eserl there IS ￿ Lnc*1ainty at#)ul th• cnanty ¢£M*inuing Its objethves and 2022Q3 alr8&Yy @tart￿ pr¢)misirvJ T￿? tharrty$ yiropal Sources of ftJTrJs coTh'Ne lo te frcffj ow training Ktiwty. S(xno Rl•*• The main risks In¥c4￿ noi 4chiÈwnq Jur lunafaising o)ai$ The ctranty is viewed positWy vrfj rocéive$ A loi ol nrLYest 8nd we 8ntiapate $uceesgfv1 funty•￿￿9 ovor IM comi￿ y•ar Wo are corffia￿t mal Ihe amo¢Jni r•sèd IS nsing every yew TM Teen Y¢>Ja boc* conth.ILJeS ',0 sell ¥AI WKI $tyne rewonue. Struduf•, Gov•minc• and Minag*m•nt Th8 ¢*wity ￿ registwed by thè CFkgntLe¥ cornm￿￿￿ re9stra11.￿ nwnt•r 11652* IS ty 11$ ArticJo5 ￿ A$s￿allOn Tthg repcmt has t48n ygpar•Y In accord￿1 wrtfi the Stthmenl ol Re¢omm•réed S¥acbc*. A¢c¥xJnling and Repryring by Ch￿tleS. *4VON*a by th• t•Jard of Iruste•s ffi.. 161 ano sigr•J ￿ rts beh*1 by.. Anawa sI￿r Roy ActSn9 Ch•lrp•rnon ## **Teen Yoga Foundation** ## **Statement of Financial Activities for the year ended 31 March 2022** |**Note**
Donations and legacies
Charitable activities
Other trading activities
**Total incoming resources**
**Resources expended:**
Cost of raising funds:
Charitable activities
Governance costs
**Total resources expended**
5
**Net (outgoing)/incoming resources**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**
**Incoming resources:**|**Unrestricted**
**Funds**
**2022**
**£**
6,150
60,228
11,687|**Restricted**
**Funds**
**2022**
**£**
4,168
-
-|**Total Funds**
**2022**
**£**
10,318
60,228
11,687|**Total Funds**
**2021**
**£**
22,747
78,651
9,872| |---|---|---|---|---| ||78,065|4,168|82,233|111,270| ||96,394
250|4,168
-|100,562
250|101,650
250| ||96,644|4,168|100,812|101,900| ||(18,579)
14,076|-
-|(18,579)
14,076|9,370
-
-
-
4,706| ||(4,503)|-|(4,503)|14,076| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 7 T••n Yoga Found•tlon 8alane• Sh••t as at 31 March 2022 Note 2022 2021 Cunvnl •i•el• D￿Dt￿$ and pr￿ayM￿lIs C8sh 4t bank and in haTrJ 5,978 2.557 8.537 9.712 10.215 19.929 Cr•dllor•: amount• f•lHng du• wlthln one y•4r {13,0401 ¢5.853} N•t ¢yri•nt Illabllttl••y•*s•ts 14,X131 14.076 N•t {￿bIl￿a•s￿l•s¢tj 49)3 Funds Unresincted RestrKted frJr¥Js 14.X131 14.078 T¢A•l lund• Thèsè sial•m•nt8 apyov*l by tho TnJ81oes on Sigrtd, on b*aff or thè Trus1• AM•u• S•thar A¢tlng Chalvp¢r• LYI 9 . 12 Im •n Int•gr* pan d fvs• accounrs **Teen Yoga Foundation Notes to the Accounts for the year ended 31 March 2022** ## **1 Principle accounting policies** The principal accounting policies adopted in the preparation of the financial statements are set out below: ## _**Basis of preparation**_ The financial statements have been prepared in accordance with Accounting and Reporting By Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with 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). ## _**Fund Accounting**_ Unrestricted funds are available for use at the discretion of the trustees 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 charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are 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 performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Donated services and facilities are included at the 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 deliverables, are accounted for as the charity earns the right to consideration by its performance. ## _**Resources expended**_ Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered. Costs of generating funds comprises those costs associated with attracting voluntary 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. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the examiner's fees and costs linked to the strategic management of the charity. 9 ## **Teen Yoga Foundation Notes to the Accounts for the year ended 31 March 2022** All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis. |**2**
**Debtors**
Trade debtors
Prepayments
**3**
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors and accruals
Other taxes and social security costs
Loan from N Kearney
**4**
**Movement in funds**
**1st April**
**2021**
**£**
**£**
**Unrestricted funds**
General fund
14,076
78,065
**Restricted funds**
HMRC CJRS Scheme grants
-
4,168
**Total funds**
14,076
82,233
Other debtors
**Received**
**in year**|**2**
**Debtors**
Trade debtors
Prepayments
**3**
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors and accruals
Other taxes and social security costs
Loan from N Kearney
**4**
**Movement in funds**
**1st April**
**2021**
**£**
**£**
**Unrestricted funds**
General fund
14,076
78,065
**Restricted funds**
HMRC CJRS Scheme grants
-
4,168
**Total funds**
14,076
82,233
Other debtors
**Received**
**in year**|**2**
**Debtors**
Trade debtors
Prepayments
**3**
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors and accruals
Other taxes and social security costs
Loan from N Kearney
**4**
**Movement in funds**
**1st April**
**2021**
**£**
**£**
**Unrestricted funds**
General fund
14,076
78,065
**Restricted funds**
HMRC CJRS Scheme grants
-
4,168
**Total funds**
14,076
82,233
Other debtors
**Received**
**in year**|**£**
(96,644)
(4,168)
**Utilised in**
**year**|**2022**
**£**
3,978
2,000
-|**2021**
**£**
7,712
2,000
-| |---|---|---|---|---|---| |||||5,978|9,712| |||||**2022**
**£**
6,685
109
2,946
3,300|**2021**
**£**
2,334
109
110
3,300| |||||13,040|5,853| |||||**£**
-
-
**Balance**
**transfers**|**31st March**
**2022**
**£**
(4,503)
-| ||14,076|82,233|(100,812)|-|(4,503)| 10 ## **Teen Yoga Foundation Notes to the Accounts** ## **for the year ended 31 March 2022** |**5**
**Resources expended**
**Charitable**
**Governance**
**Activities**
**Costs**
**£**
**£**
Teaching and retreat costs
20,656
-
Staff costs and administration
24,866
-
Advertising and website costs
28,965
-
Repairs and renewals
1,967
-
Conference fees and flights
10,685
-
Independent examiners fees
-
250
Bookkeeping
1,018
-
Legal & professional fees
7,741
-
Printing, postage and stationery
682
-
Telephone and internet
1,419
-
Yoga clothing for resale
1,894
-
Bank fees and interest
492
-
Insurance
177
-
100,562
250
**6**
**Employee information**
Average number of employees
No employees received remuneration exceeding £60,000.
**Trustees information**
Trustees remuneration and expenses|**Charitable**
**Activities**
**£**
20,656
24,866
28,965
1,967
10,685
-
1,018
7,741
682
1,419
1,894
492
177|**Governance**
**Costs**
**£**
-
-
-
-
-
250
-
-
-
-
-
-
-|**Total**
**2022**
**£**
20,656
24,866
28,965
1,967
10,685
250
1,018
7,741
682
1,419
1,894
492
177|**Total**
**2021**
**£**
33,164
14,123
32,974
3,098
2,388
250
933
6,927
3,384
1,345
2,442
607
265| |---|---|---|---|---| ||100,562|250|100,812|101,900| ||||**2022**
2|**2020**
2| ||||-|-| ## **7 Related party transactions** There were no related party transactions during the year. 11 ## **Teen Yoga Foundation Detailed Statement of financial activities for the year ended 31 March 2022** |**Incoming resources**
Donations and legacies
**Charitable activities**
EU Yoga Courses
UK Yoga Courses
**Other trading activities**
Sales of yoga clothing and books
**Total Incoming resources**
**Expenditure**
Costs of generating charitable income including venue hire
Teaching and supervision
Retreat costs
Yoga clothing and books for resale
Advertising, Marketing and Website costs
Accountancy fees
Bank Fees
Consulting
Postage, Freight & Courier
Insurance
Interest Paid
Printing & Stationery
IT Software and Consumables
Repairs & Maintenance
Salaries
Staff Training
Subscriptions
Telephone & internet
Travel - National
Travel - International
**Total expenditure**
**Net (deficit)/surplus**|-
60,228|**2022**
**£**
10,318
6,216
72,435
60,228
11,687
**82,233**
7,940
12,216
500
1,894
28,965
1,268
491
7,741
572
177
1
110
381
107
23,949
917
1,479
1,419
6,096
4,589
**100,812**
**(18,579)**|**2021**
**£**
22,747
78,651
9,872| |---|---|---|---| ||||| ||||**111,270**| ||||12,428
20,148
588
2,442
32,974
1,183
595
6,927
1,120
265
12
2,264
37
1,585
13,784
339
1,476
1,345
2,388
-| ||||**101,900**| ||||| ||||**9,370**| 12