OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

Charity registration number 1192849 (England and Wales)

HOLISTIC WELLNESS COMMUNITY

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

HOLISTIC WELLNESS COMMUNITY

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees M Weeks
M E Maybank
E Berry
S Bellisio
L A Fuller
Charity number 1192849
Principal address 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 - 12

HOLISTIC WELLNESS COMMUNITY

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their annual report and financial statements for the year ended 31 December 2025.

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 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)".

Objectives and activities

The charity's objects are to promote and protect good mental health through the provision of a range of therapies or interventions proven to improve health including Forest bathing, Yoga, Sound baths, 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. Demand for our services has grown significantly over 2025. The number of people accessing our activities has approximately tripled compared to the previous year (pre-venue).

Holistic Wellness Community aim to run two forest bathing, four sound baths, two reiki classes, four mindfulness and meditation classes every month. Based on current usage and demand, this equates to an estimated 2,500-3,000 people supported over the course of 2025.

Our research in 2025 shows most respondents either strongly agreed or agreed that our classes have helped them:

99% Agreed they would attend another activity with Holistic Wellness Community

94% who reported their wellbeing score as good or high after a session

93% Agreed that our sessions alleviate stress and anxiety

90% Felt a sense of community in our sessions

84 % Agreed or strongly agreed our sessions have taught them new techniques to help manage their mental health challenges.

The wealth of feedback strongly demonstrates the difference being made to help our community members manage their dayto[1]day mental health challenges and Holistic Wellness Community have become a relied upon resource for those needing mental health support.

Financial review

Net outgoing resources for the year totalled £4,341 (2024 incoming resources: £7,253), 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 2025

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

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 2025.

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:

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.

Darren Harding ACA FCCA DChA

Richard Place Dobson Services Limited Ground Floor 1-7 Station Road Crawley West Sussex RH10 1HT

Dated: 13/05/2026

page 3

HOLISTIC WELLNESS COMMUNITY

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and grants
3
7,264
25,649
Charitable activities
4
3,240
-
Other trading activities
5
480
-
Total income
10,984
25,649
Expenditure on:
Charitable activities
6
14,598
26,376
Total expenditure
14,598
26,376
Net income/(expenditure)
(3,614)
(727)
Transfers between funds
(222)
222
Net movement in funds
(3,836)
(505)
Reconciliation of funds:
Fund balances at 1 January 2025
6,903
5,761
Fund balances at 31 December
2025
3,067
5,256
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
32,913
8,582
19,968
3,240
480
-
480
-
-
36,633
9,062
19,968
40,974
3,005
18,772
40,974
3,005
18,772
(4,341)
6,057
1,196
-
-
-
(4,341)
6,057
1,196
12,664
846
4,565
8,323
6,903
5,761
Total
2024
£
28,550
480
-
29,030
21,777
21,777
7,253
-
7,253
5,411
12,664

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 2025

Notes
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one
year
11
Net current assets
Net assets
The funds of the charity
Restricted income funds
12
Unrestricted funds
2025
£
10,722
(2,399)
£
8,323
8,323
5,256
3,067
8,323
2024
£
15,066
(2,402)
£
12,664
12,664
5,761
6,903
12,664

The financial statements were approved by the trustees on .........................

.............................. M E Maybank Trustee

page 5

HOLISTIC WELLNESS COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

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 Basis of preparation

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.

Other income from trading activities comprises rental income generated from the use of the premises by third parties.

page 6

HOLISTIC WELLNESS COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

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.

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
2025
2025
£
£
Donations
7,264
-
Grants
-
25,649
7,264
25,649
Total
Unrestricted
Restricted
funds
funds
general
2025
2024
2024
£
£
£
7,264
8,582
-
25,649
-
19,968
32,913
8,582
19,968
Total
2024
£
8,582
19,968
28,550

page 7

HOLISTIC WELLNESS COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

4 Income from charitable activities

Provision of Provision of
mindfulness mindfulness
classes classes
2025 2024
£ £
Voluntary classes contributions 3,240 480
Analysis by fund
Unrestricted funds 3,240 480
Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Rental Income 480 -

5 Income from other trading activities

page 8

HOLISTIC WELLNESS COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

6 Expenditure on charitable activities

Provision of Provision of
mindfulness mindfulness
classes classes
2025 2024
£ £
Direct costs
Instructor fees 11,109 11,560
Studio hire 2,044 713
Insurance 1,011 881
Website costs - 166
Repairs & maintenance 15,178 276
Marketing 1,235 637
Subscriptions 221 384
Wages & Salaries 7,692 4,760
Computer running costs 84 -
38,574 19,377
Share of support and governance costs (see note 7)
Governance 2,400 2,400
40,974 21,777
Analysis by fund
Unrestricted funds 14,598 3,005
Restricted funds 26,376 18,772
40,974 21,777
Support costs
Support costs Governance
2025
2024
costs
£ £ £ £
Independent Examiner Fees - 2,400 2,400 2,400
- 2,400 2,400 2,400
Analysed between
Charitable activities - 2,400 2,400 2,400

7 Support costs

Governance costs includes payments to the Independent Examiner of £2,400 (2024: £2,400).

page 9

HOLISTIC WELLNESS COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

8 Trustees

Marion Weeks, Trustee was paid £4,680 (2024: £1,674) under normal market conditions for project management services.

Emma-Jo Berry, Trustee was paid £1,847 (2024: £0) under normal market conditions for consulting services.

9 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Total - -

The charity employed 2 people (2024: 1) on a self employed basis during the year, this has been included in Wages & Salaries per note 6 £7,692 (2024: £4,760)

There were no employees whose annual remuneration was more than £60,000.

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2025 2024
£ £
Accruals and deferred income 2,399 2,402

12 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
2025 resources expended 2025
£ £ £ £ £
Awards for all (National Lottery)
2024 5,761 - (5,983) 222 -
Chalk Cliff Trust - 5,000 (5,000) - -
Longley Trust - 1,000 (1,000) - -
Awards for all (National Lottery)
2025 - 19,649 (14,393) - 5,256
5,761 25,649 (26,376) 222 5,256

page 10

HOLISTIC WELLNESS COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

12 Restricted funds

Restricted funds (Continued)
Previous year: At 1 January Incoming Resources 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

The restricted funds listed above are for the following purposes:

13 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
2025 resources expended 2025
£ £ £ £ £
General funds 6,903 10,984 (14,598) (222) 3,067
Previous year: At 1 January Incoming Resources TransfersAt 31 December
2024 resources expended 2024
£ £ £ £ £
General funds 846 9,062 (3,005) - 6,903

page 11

HOLISTIC WELLNESS COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

14 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 December 2025:
Current assets/(liabilities)
3,067
5,256
3,067
5,256
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 December 2024:
Current assets/(liabilities)
6,903
5,761
6,903
5,761
Total
2025
£
8,323
8,323
Total
2024
£
12,664
12,664

15 Related party transactions

The trustees were reimbursed a total of £1,069 for expenses incurred on behalf of the charity relating to repairs and maintenance costs. (2024 £0).

There were no other related party transactions in the year.

page 12