**Charity Registration No. 271847**
## **COMMUNITY HEALTH FOUNDATION**
**TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **COMMUNITY HEALTH FOUNDATION**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**___________________________________________________________________________________**
## **Trustees**
Nicholas Allan Anne Bogaerts Tim Crowther
**Charity number** 271847
## **Independent Examiner**
Leo Andersen 5 Farnham Close Bracknell RG12 9AX
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## **COMMUNITY HEALTH FOUNDATION**
## **CONTENTS**
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||**Page**|
|---|---|
|Trustees' report|1 – 3|
|Statement of trustees' responsibilities|4|
|Independent examiner’s report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8 – 11|
**___________________________________________________________________________________**
## **COMMUNITY HEALTH FOUNDATION**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
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The trustees present their report and financial statements for the year ended 31 December 2023.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the trust's charitable trust deed, the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", second edition October 2019.
## **Structure, governance and management**
The trust was established by a charitable trust deed on 12th July 1976. The trust's objects are to safeguard health in the community by the provision of public education in self health. The registered charity number of Community Health Foundation is 271847.
The trustees who served during the year were:
Nicholas Allan Tim Crowther Deborah Murphy (Resigned 1 January 2024)
Trustees appointed after the year end:
Anne Bogaerts (Appointed 20 April 2024)
Trustees are appointed who are aware of Trustees' responsibilities under charity law and are selected and appointed by the existing body of trustees.
Changes in fixed assets during the year are explained in notes 5 and 6 to the financial statements.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to these factors.
## **Objectives and activities**
The objective of the charity is to safeguard health in the community by the provision of public education to promote more self-reliance and responsibility in maintaining health.
In order to achieve its principal objective the charity offers various courses, workshops and other forms of training and information to people as individuals and in groups. Beneficiaries from all backgrounds, origins and beliefs are actively encouraged.
Community Health Foundation is dedicated to developing and promoting an integral model for health that takes into account nutrition, bodywork practices, communication and self-expression. By emphasising a body-mind approach to living the charity aims to empower people to move beyond personal limitations in terms of health and vitality, creativity and joy in living.
In setting objectives and planning activities the trustees have given careful consideration to the Charity Commission’s guidance on public benefit.
The benefits provided to the public include the following:-
- the curriculum integrates many related systems, including the physical, psychological, social and spiritual dimensions of people’s lives and is constantly evolving in the light of new research
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## **COMMUNITY HEALTH FOUNDATION**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
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- alignment with environmental health and biological and agricultural sustainability
- emphasis on personal responsibility through for example simple bodywork and cooking practices that are easy to implement on one’s own
- knowledge that can be used practically alongside a busy life and at low cost and that can reduce the reliance on drugs and medical treatments over the long term
During the year in the interest of advancing its main aims and objectives Community Health Foundation offered the following courses (bracketed figures show the total number of courses provided during the year):-
iEvolve (4) - a three day workshop aimed at enabling individuals to seek out a wider approach to health and wholeness.
The Foundation Course (3) - consisting of four weekends and ten evening sessions, that aims to enable participants to incorporate healthy practices into their daily lives alongside a busy lifestyle.
JumpStart (1) - a seven day residential programme that seeks to assist people in breaking free of unrewarding and unhealthy patterns in the areas of nutrition, bodywork, communication and self expression.
Power, Intent and Evolution (1) - a four day residential programme that aims to assist people in breaking free of unhealthy energetic patterns in the areas of social and physical relationships.
HeartSpace (1) – a three day workshop aimed at enabling individuals to gain practical insight into human relationships and their influence on ones health and well being.
Heart in a Pot (3) – a five part series of classes that elicits the joy of whole-food cooking.
Seasonal Cooking Intensive (6) – a two day workshop of whole-food macrobiotic cooking, which aims to enable people to cook for oneself, family and friends.
Bodywork Series (2) – a series of six classes to engage with the body in a way that elicits the joy of our physicality.
The Art of Well-being (1) – a weekend bodywork intensive that introduces the participant to a range of oriental bodywork disciplines.
Tensegrity Series (2) – a series of bodywork classes that take place over five weeks that enable participants to practice positions and movements of body and breath that promote health, vigour, and physical and mental well being.
Toltec Movements (1) - a weekend workshop incorporating a unique bodywork system originating in Mexico along the lines of Tai Chi and Chi Kung.
Essential Macrobiotics (1) - a weekend workshop facilitated by Bill Tara exploring the oriental approach to health and human ecology.
The Inner Landscape (1) – a weekend workshop facilitated by Bill Spear exploring oriental philosophy.
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## **COMMUNITY HEALTH FOUNDATION**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
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A total of 517 student places were provided in 2023 with the assistance of an estimated 250 volunteers.
Other resources were provided as follows:-
- newsletter archives available free of charge via the website, containing whole-food recipes and educational articles
- inexpensive educational materials such as instructional books and videos
- many opportunities to obtain training and experience through voluntary contribution by assisting in all of the above activities
The charity expects to continue similar activities for the foreseeable future.
## **Financial review**
The unrestricted funds of the charity at 31 December 2023 were £20,236 (2022: £10,529). Net incoming resources for the year were £9,707 (2022: net outgoing £36,727).
The ‘Cooking School Fund’ balance of £4,062 is invested in a Social Investment subsidiary company for the purpose of expanding the activity of the cooking school as per notes 3 and 6 to the financial statements.
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 between three and six months educational expenditure plus one year of premises costs. The trustees continue to work towards this target.
Nicholas Allan
Tim Crowther
Trustee
Trustee
Dated: 3 September 2024
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## **COMMUNITY HEALTH FOUNDATION**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
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The Charities Act 2011 requires the trustees to prepare accounts for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year.
In preparing accounts giving a true and fair view, the trustees should follow best practice and:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the accounts;
- prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ensure that the accounts comply with the applicable law. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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## **COMMUNITY HEALTH FOUNDATION**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF COMMUNITY HEALTH FOUNDATION**
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I report to the trustees on my examination of the accounts of COMMUNITY HEALTH FOUNDATION (“the Trust”) set out on pages 6 to 11 for the year ended 31 December 2023.
## **Responsibilities and basis of report**
As the charity's trustees, 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 Trust’s accounts carried out under section 145 of the 2011 Act and 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**
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of AAT.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 accounts to be reached.
**Leo Andersen FMAAT** 5 Farnham Close Bracknell RG12 9AX
Dated: 3 September 2024
**__________________________________________________________________________________**
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## **COMMUNITY HEALTH FOUNDATION**
## **STATEMENT OF FINANCIAL ACTIVITIES** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
|**STATEMENT OF FINANCIAL ACTIVITIES**
**_FOR THE YEAR ENDED 31 DECEMBER 2023_**|||
|---|---|---|
|_____________________________________________________________
**Notes**
**Incoming resources**
Incoming resources from charitable activities
**2**
**Total incoming resources**
**Resources expended**
Charitable activities
Governance costs
**Total resources expended**
**4**
**Net movement in funds**
Fund balances at 1 January 2023
**Fund balances at 31 December 2023**|_____________
**2023**
**£**
**303,511**
**303,511**
**293,654**
**150**
**293,804**
**9,707**
**14,591**
**24,298**|_________
2022
£
285,117|
|||285,117|
|||321,694
150|
|||321,844|
|||(36,727)
51,318|
|||14,591|
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## **COMMUNITY HEALTH FOUNDATION**
## **BALANCE SHEET** _**AS AT 31 DECEMBER 2023**_
|________________________________________
**Notes**
**Fixed assets**
Tangible assets
**5**
Investments
**6**
**Current assets**
Debtors
**7**
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
**8**
**Net current assets**
**Total assets less current liabilities**
**Creditors: amounts falling due**
**after one year**
**9**
**Total net assets**
**Income funds**
Restricted funds
Unrestricted funds|___________
**£**
**1,500**
**71,871**
**73,371**
**(29,351)**|_____________
**2023**
**£**
**-**
**5,187**
**5,187**
**44,020**
**49,208**
**(24,909)**
**24,298**
**4,062**
**20,236**
**24,298**|__________
£
1,125
76,185
77,310
(31,995)|_________
2022
£
-
4,062|
|---|---|---|---|---|
|||||4,062
45,314|
|||||49,377
(34,786)|
|||||14,591|
|||||4,062
10,529|
|||||14,591|
The accounts were approved by the Trustees on 3 September 2024
Anne Bogaerts
**Trustee**
Tim Crowther **Trustee**
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**COMMUNITY HEALTH FOUNDATION**
**NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
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## **1 Accounting policies**
## **1.1 Basis of preparation**
The financial statements are prepared on the going concern basis and under the historical cost convention.
The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", second edition October 2019 and the Charities Act 2011.
## **1.2 Incoming resources and resources expended**
Fee income for courses provided by the charity are recognised in full in the year in which they are receivable. Resources expended are recognised in the period in which they are incurred.
## **1.3 Tangible fixed assets and depreciation**
Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
|Leasehold improvements|9 years|
|---|---|
|Plant and machinery|4 years|
|Fixtures, fittings & equipment|4 years|
## **2 Incoming resources from charitable activities**
|Fees for educational courses
**3**
**Restricted income fund – Cooking School Fund**
Fund opening balance
Fund closing balance||**2023**
**£**
**303,511**
**2023**
**£**
4,062
**4,062**|2022
£
285,117
2022
£
4,062|
|---|---|---|---|
||||4,062|
The fund balance is fully invested in a subsidiary company as per note 6.
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## **COMMUNITY HEALTH FOUNDATION**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
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## **4 Total resources expended**
|**Charitable costs**
Salaries
Employers’ National Insurance and pension
Programme organisation
Teaching fees
Room hire
Cooking school costs
Event supplies
Equipment hire
Insurance
Premises
Post, telecommunications and promotion
Travel and subsistence
Rent and rates
Maintenance and cleaning
Bank charges
Loan interest
**Governance costs**
Audit and examination fees|**2023**
**£**
7,706
1,082
26,798
82,436
33,382
37,457
3,769
471
1,849
4,676
11,958
8,380
64,159
2,045
6,714
773
150
**293,804**|2022
£
79,594
4,939
11,000
60,504
33,022
27,714
5,401
591
2,655
5,354
9,372
8,204
62,048
3,983
6,289
1,023
150|
|---|---|---|
|||321,844|
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## **COMMUNITY HEALTH FOUNDATION**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
**___________________________________________________________________________________**
## **5 Tangible fixed assets**
|**Leasehold**
**improvements**
**£**
**Plant and**
**machinery**
**£**
**Fixtures,**
**fittings &**
**equipment**
**£**
**Cost**
At 1 January 2023
23,455
14,524
34,561
Additions during the year
-
-
-
**At 31 December 2023**
**23,455**
**14,524**
**34,561**
**Depreciation**
At 1 January 2023
23,455
14,524
34,561
Charge for the year
-
-
-
**At 31 December 2023**
**23,455**
**14,524**
**34,561**
**Net book value**
**At 31 December 2023**
**-**
**-**
**-**
At 31 December 2022
-
-
-
**6**
**Social Investment in subsidiary company**
**Share**
**capital**
**£**
**Loan**
**capital**
**£**
**Cost**
At 1 January 2023
1,000
3,062
Acquisitions during the year
-
1,125
**At 31 December 2023**
**1,000**
**4,187**
**Impairment**
At 1 January 2023
-
-
Provision for the year
-
-
**At 31 December 2023**
**-**
**-**
**Carrying value**
**At 31 December 2023**
**1,000**
**4,187**
At 31 December 2022
1,000
3,062|**Total**
**£**
72,540
-|
|---|---|
||**72,540**|
||72,540
-|
||**72,540**|
||**-**|
||-|
||**Total**
**£**
4,062
1,125|
||**5,187**|
||-
-|
||**-**|
||**5,187**|
||4,062|
Loan capital is interest free and receivable after more than one year.
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## **COMMUNITY HEALTH FOUNDATION**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2023**_
**___________________________________________________________________________________**
## **7 Debtors**
|Prepayments
**8**
**Creditors: amounts falling due within one year**
Course fees in advance
Other creditors
Accruals
**9**
**Creditors: amounts falling due after one year**
Government backed bank loan
**10 Commitments under operating leases**|**2023**
**£**
**1,500**
**2023**
**£**
**11,590**
**14,111**
**3,650**
**29,351**
**2023**
**£**
**24,909**|2022
£
1,125|
|---|---|---|
|||2022
£
14,220
17,625
150|
|||31,995|
|||2022
£
34,786|
||||
At 31 December 2023 the charity had annual commitments under non-cancellable operating leases as follows:
|Expiry date:
Less than one year / between one and five years
**11 Transactions with trustees and related parties**
Trustees’ travel expenses
Trustees’ teaching fees|**Land and buildings**
**2023**
**£**
2022
£
**56,000**
63,600
**2023**
**£**
2022
£
**1,505**
1,068
**14,583**
5,982
**16,088**
7,050|**Land and buildings**
**2023**
**£**
2022
£
**56,000**
63,600
**2023**
**£**
2022
£
**1,505**
1,068
**14,583**
5,982
**16,088**
7,050|
|---|---|---|
|||2022
£
1,068
5,982|
|||7,050|
Trustees’ fees are authorised in accordance with the charity’s governing document.
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