Charity registration number 1192849 (England and Wales)
HOLISTIC WELLNESS COMMUNITY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
HOLISTIC WELLNESS COMMUNITY
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | M Weeks | |
|---|---|---|
| M E Maybank | ||
| E Berry | ||
| S Bellisio | ||
| L A Fuller | (Appointed 2 November 2024) | |
| Charity number | 1192849 | |
| Principal address | 41 Gainsborough Road | |
| Tilgate | ||
| Crawley | ||
| West Sussex | ||
| RH10 5LD | ||
| Independent examiner | Darren Harding ACA FCCA DChA | |
| Richard Place Dobson Services Limited | ||
| Ground Floor | ||
| 1 - 7 Station Road | ||
| Crawley | ||
| RH10 1HT |
HOLISTIC WELLNESS COMMUNITY
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the financial statements | 6 - 11 |
HOLISTIC WELLNESS COMMUNITY
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial statements for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's CIO foundation model, the Charities Act 2011 and "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 (FRS 102)" (effective 1 January 2019).
Objectives and activities
The charity's objects are to promote and protect good mental health through the provision of a range of nature-based therapies or complementary interventions proven to improve health including forest bathing, meditation and mindfulness.
The trustees have referred to the guidance in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning its future activities. They believe that the activities and achievements outlined in this report demonstrate the fulfilment of the public benefit requirement for the reporting period.
Achievements and performance
Holistic Wellness Community have continued to support the community with improving and managing their overall wellbeing and mental health. Holistic Wellness Community aim to run two forest bathing, and 2 face to face community circles and meditation every month.
Holistic Wellness Community have been significantly successful in developing their offering in 2024. The local council have supported our growth by providing us with our own premises based at Tilgate forest, this has enabled us to increase our offering to the local community. It has also enabled us to work more closely with other local community groups also offering wellbeing and mental health support.
Our research in 2024 shows the majority of respondents either strongly agreed or agreed that our classes have helped them to alleviate stress and anxiety (100%), reduce social isolation and loneliness (85%), increase confidence to connect with nature independently (92.5%), learn new techniques to help manage mental health challenges (87%), improve general health and wellbeing (100%).
The wealth of feedback strongly demonstrates the difference being made to help our community members manage their day-today mental health challenges and Holistic Wellness Community have become a relied upon resource for those needing mental health support.
Financial review
Net incoming resources for the year totalled £7,253 (2023 outgoing resources: £12,929), as shown on the Statement of Financial Activities on page 4.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to three month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. The trustees are aware reserves have fallen below this level in the reporting period and are taking steps to increase reserves in the current year.
The trustees have reviewed the major risks facing the charity and are satisfied that appropriate policies, procedures and systems are in place to manage and mitigate these risks.
Structure, governance and management
The charity is a Charitable Incorporated Organisation, registered charity number 1192849. The charity’s governing document is based upon the Charity Commission’s model CIO (Foundation) constitution, with a small number of amendments.
page 1
HOLISTIC WELLNESS COMMUNITY
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees who served during the year and up to the date of signature of the financial statements were:
M Weeks
M E Maybank E Berry S Bellisio L A Fuller (Appointed 2 November 2024)
Apart from the first charity trustees, every trustee must be appointed for a term of 3 years by a resolution passed at a properly convened meeting of the charity trustees.
In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.
The trustees' report was approved by the Board of Trustees.
.............................. M Weeks Trustee Date: .............................................
page 2
HOLISTIC WELLNESS COMMUNITY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HOLISTIC WELLNESS COMMUNITY
I report to the trustees on my examination of the financial statements of Holistic Wellness Community (the charity) for the year ended 31 December 2024.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
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 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 2011.
-
2 the financial statements do not accord with those records; or
-
3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
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 financial statements to be reached.
Richard Place Dobson Services Limited
Ground Floor 1 - 7 Station Road Crawley West Sussex RH10 1HT
Dated: 27 June 2025
page 3
HOLISTIC WELLNESS COMMUNITY
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
| Unrestricted Restricted funds funds 2024 2024 Notes £ £ Income from: Donations and legacies 3 8,582 19,968 Charitable activities 4 480 - Total income 9,062 19,968 Expenditure on: Charitable activities 5 3,005 18,772 Total expenditure 3,005 18,772 Net income/(expenditure) 6,057 1,196 Transfers between funds - - Net movement in funds 6,057 1,196 Reconciliation of funds: Fund balances at 1 January 2024 846 4,565 Fund balances at 31 December 2024 6,903 5,761 |
Total Unrestricted Restricted Total funds funds 2024 2023 2023 2023 £ £ £ £ 28,550 240 13,060 13,300 480 1,140 - 1,140 29,030 1,380 13,060 14,440 21,777 1,500 25,869 27,369 21,777 1,500 25,869 27,369 7,253 (120) (12,809) (12,929) - (4,895) 4,895 - 7,253 (5,015) (7,914) (12,929) 5,411 5,861 12,479 18,340 12,664 846 4,565 5,411 |
|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
page 4
HOLISTIC WELLNESS COMMUNITY
BALANCE SHEET
AS AT 31 DECEMBER 2024
| Notes Current assets Cash at bank and in hand Creditors: amounts falling due within one year 10 Net current assets Net assets The funds of the charity Restricted income funds 11 Unrestricted funds The financial statements were approved by the trustees on ................. |
2024 £ 15,066 (2,402) ........ |
£ 12,664 12,664 5,761 6,903 12,664 |
2023 £ 6,911 (1,500) |
£ 5,411 |
|---|---|---|---|---|
| 5,411 | ||||
| 4,565 846 |
||||
| 5,411 | ||||
.............................. M E Maybank Trustee
page 5
HOLISTIC WELLNESS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
Charity information
Holistic Wellness Community is a Charitable Incorporated Organisation (CIO) and became registered with effect from 17 December 2020.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid is recognised when the claim is made.
Income from charitable activities includes income from voluntary class contributions which is generated to supplement funding towards providing core services, including studio hire, instructor fees and general expenses incurred whilst providing wellness classes.
page 6
HOLISTIC WELLNESS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include cash and bank balances, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities are initially recognised at transaction price unless the arrangement constitutes a financing transaction. Financial liabilities classified as payable within one year are not amortised.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Donations and grants
| Unrestricted Restricted funds funds general 2024 2024 £ £ Donations 8,582 - Grants - 19,968 8,582 19,968 |
Total Unrestricted Restricted funds funds general 2024 2023 2023 £ £ £ 8,582 240 - 19,968 - 13,060 28,550 240 13,060 |
Total 2023 £ 240 13,060 |
|---|---|---|
| 13,300 |
page 7
HOLISTIC WELLNESS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
4 Income from charitable activities
| Provision of | Provision of | |
|---|---|---|
| mindfulness | mindfulness | |
| classes | classes | |
| 2024 | 2023 | |
| £ | £ | |
| Voluntary classes contributions | 480 | 1,140 |
| Analysis by fund | ||
| Unrestricted funds | 480 | 1,140 |
5 Expenditure on charitable activities
| Provision of | Provision of | |
|---|---|---|
| mindfulness | mindfulness | |
| classes | classes | |
| 2024 | 2023 | |
| £ | £ | |
| Direct costs | ||
| Instructor fees | 11,560 | 16,168 |
| Studio hire | 713 | 1,028 |
| Insurance | 881 | 970 |
| Website costs | 166 | 155 |
| General expenses | 276 | - |
| Marketing | 637 | 612 |
| Staff training | - | 540 |
| Subscriptions | 384 | 384 |
| Subcontractor labour | 4,760 | 6,012 |
| 19,377 | 25,869 | |
| Share of support and governance costs (see note 6) | ||
| Governance | 2,400 | 1,500 |
| 21,777 | 27,369 | |
| Analysis by fund | ||
| Unrestricted funds | 3,005 | 1,500 |
| Restricted funds | 18,772 | 25,869 |
| 21,777 | 27,369 |
page 8
HOLISTIC WELLNESS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
6 Support costs
| Support costs Governance costs £ £ Independent Examiner Fees - 2,400 - 2,400 Analysed between Charitable activities - 2,400 |
2024 £ 2,400 2,400 2,400 |
2023 £ 1,500 |
|---|---|---|
| 1,500 | ||
| 1,500 |
Governance costs includes payments to the Independent Examiner of £1,500 (2022: £2,160).
7 Trustees
During the financial period, Emma-Jo Berry, Trustee, was paid £1,169 (2023: £2,660), under normal market conditions, for the provision of therapy classes, and was reimbursed £nil (2023: £21) for expenses related to the therapy classes.
Marion Weeks was also paid £1,674 (2023: £nil) under normal market conditions for project management services.
8 Employees
The average monthly number of employees during the year was:
| 2024 | 2023 | |
|---|---|---|
| Number | Number | |
| Total | - | - |
The charity employed 1 person (2023: 1) on a self employed basis during the year, this has been included in Subcontractor labour per note 5 £4,760 (2023: 6,012)
There were no employees whose annual remuneration was more than £60,000.
9 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
10 Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Accruals and deferred income | 2,402 | 1,500 |
page 9
HOLISTIC WELLNESS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| At 1 January | Incoming | Resources | TransfersAt 31 December | TransfersAt 31 December | |
|---|---|---|---|---|---|
| 2024 | resources | expended | 2024 | ||
| £ | £ | £ | £ | £ | |
| Awards for all (National Lottery) | - | 19,968 | (14,207) | - | 5,761 |
| Comic Relief | 582 | - | (582) | - | - |
| Chalk Cliff Trust | 3,983 | - | (3,983) | - | - |
| 4,565 | 19,968 | (18,772) | - | 5,761 | |
| Previous year: | At 1 January | Incoming | Resources | TransfersAt 31 December | |
| 2023 | resources | expended | 2023 | ||
| £ | £ | £ | £ | £ | |
| Awards for all (National Lottery) | 5,895 | - | (5,895) | - | - |
| Putting Communities First | |||||
| (Crawley Borough Council) | 580 | - | (580) | - | - |
| Sussex Giving | - | 5,740 | (10,635) | 4,895 | - |
| Comic Relief | 6,004 | 2,500 | (7,922) | - | 582 |
| Chalk Cliff Trust | - | 4,820 | (837) | - | 3,983 |
| 12,479 | 13,060 | (25,869) | 4,895 | 4,565 |
The restricted funds listed above are for the following purposes:
-
Awards for all (National Lottery) - to provide and co-ordinate mindfulness classes
-
Putting Communities First (Crawley Borough Council) - to provide and co-ordinate mindfulness classes
-
Sussex Giving- to provide and co-ordinate mindfulness classes
-
Comic Relief - These funds are for forest bathing classes and run by experienced forest bathing leaders. The aim of the sessions is to teach the attendees the well researched and proven technique of forest bathing, which is known to have physical and mental health benefits.
-
Chalk Cliff Trust - These funds are also for forest bathing classes run by experienced forest bathing leaders.
page 10
HOLISTIC WELLNESS COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 January | Incoming | Resources | TransfersAt 31 December | TransfersAt 31 December | |
|---|---|---|---|---|---|
| 2024 | resources | expended | 2024 | ||
| £ | £ | £ | £ | £ | |
| General funds | 846 | 9,062 | (3,005) | - | 6,903 |
| Previous year: | At 1 January | Incoming | Resources | TransfersAt 31 December | |
| 2023 | resources | expended | 2023 | ||
| £ | £ | £ | £ | £ | |
| General funds | 5,861 | 1,380 | (1,500) | (4,895) | 846 |
| Analysis of net assets between funds | |||||
| Unrestricted | Restricted | Total | |||
| funds | funds | ||||
| 2024 | 2024 | 2024 | |||
| £ | £ | £ | |||
| At 31 December 2024: | |||||
| Current assets/(liabilities) | 6,903 | 5,761 | 12,664 | ||
| 6,903 | 5,761 | 12,664 | |||
| Unrestricted | Restricted | Total | |||
| funds | funds | ||||
| 2023 | 2023 | 2023 | |||
| £ | £ | £ | |||
| At 31 December 2023: | |||||
| Current assets/(liabilities) | 846 | 4,565 | 5,411 | ||
| 846 | 4,565 | 5,411 |
13 Analysis of net assets between funds
14 Related party transactions
There were no disclosable related party transactions during the period.
page 11