**REGISTERED COMPANY NUMBER: 00507072 (England and Wales) REGISTERED CHARITY NUMBER: 280035** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** ## **FOR** **WHITE LODGE ASSOCIATION LIMITED** Acuity Professional Partnership LLP Unit 2.02 High Weald House Glovers End Bexhill East Sussex TN39 5ES **WHITE LODGE ASSOCIATION LIMITED** **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|2| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Statement of Financial Position**|5|to|6| |**Notes to the Financial Statements**|7|to|13| |**Detailed Statement of Financial Activities**|14|to|15| **WHITE LODGE ASSOCIATION LIMITED** **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of the Financial Reporting Standard for Smaller Entities published on 16th July 2014, the Financial Reporting Standard for Smaller Entities (effective January 2015) and the Companies Act 2006. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The charity promotes the principles and practice of Spiritual Psychotherapeutics in education and healing, business and health systems. Our aim is to support the harmonious awakening of the whole Human Being. Under the umbrella of Spiritual Psychotherapeutics, our work is founded upon research and development in the fields of Light, Colour and Sound and its practical application into all areas of everyday life. Therapeutically this is vibration medicine. Educationally it enhances individual potential within their life and profession. In consciousness, this opens the field of interdimensional living. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** 00507072 (England and Wales) ## **Registered Charity number** 280035 ## **Registered office** Unit 2.02 High Weald House Glovers End Bexhill East Sussex TN39 5ES ## **Trustees** Mr P M Goldman Osteopath Mr G Montague Smith Osteopath ## **Independent Examiner** Acuity Professional Partnership LLP Unit 2.02 High Weald House Glovers End Bexhill East Sussex TN39 5ES Approved by order of the board of trustees on ............................................. and signed on its behalf by: Page 1 **WHITE LODGE ASSOCIATION LIMITED** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021** ...................................................................... Mr P M Goldman - Trustee Page 2 **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WHITE LODGE ASSOCIATION LIMITED** ## **Independent examiner's report to the trustees of White Lodge Association Limited ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** 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: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 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. ## Acuity Professional Debbie Hargreaves Acuity Professional Partnership LLP Unit 2.02 High Weald House Glovers End Bexhill East Sussex TN39 5ES Date: ............................................. 29th November 2021 Page 3 ## **WHITE LODGE ASSOCIATION LIMITED** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021** |**2021**
**Unrestricted**
**fund**
**Notes**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**49,179**
Other trading activities
2
**7,715**
Investment income
3
**7**
**Total**
**56,901**
**EXPENDITURE ON**
Raising funds
**18,030**
**Charitable activities**
Treatment and courses
**25,171**
Management expenses
**952**
Other
**720**
**Total**
**44,873**
**NET INCOME/(EXPENDITURE)**
**12,028**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**113,259**
**TOTAL FUNDS CARRIED FORWARD**
**125,287**|**2020**
**Total**
**funds**
**£**
19,277
1,500
8
20,785
15,519
46,606
1,936
-
64,061
(43,276)
156,535
113,259| |---|---| The notes form part of these financial statements Page 4 ## **WHITE LODGE ASSOCIATION LIMITED** ## **STATEMENT OF FINANCIAL POSITION 31 MARCH 2021** |**2021**
**Unrestricted**
**fund**
**Notes**
**£**
**FIXED ASSETS**
Tangible assets
7
**480**
**CURRENT ASSETS**
Stocks
8
**720**
Debtors
9
**973**
Cash at bank
**124,095**
**125,788**
**CREDITORS**
Amounts falling due within one year
10
**(981)**
**NET CURRENT ASSETS**
**124,807**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**125,287**
**NET ASSETS**
**125,287**
**FUNDS**
11
Unrestricted funds
**125,287**
**TOTAL FUNDS**
**125,287**|**2020**
**Total**
**funds**
**£**
603
1,440
1,119
111,077
113,636
(980)
112,656
113,259
113,259
113,259
113,259| |---|---| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial statements continued... Page 5 WHITE UIDGE ASSOCIATION LIMrrED STATKMENT OF FINAJ¥CIAL POSITION. ¢(aMill 31 MARCH 2021 Th¢s• fuwicial stat¢rnen¢8 haw w#p&rtd in a¢ardllnce Mth the provisi(ms Appli￿1¢ io thaEitAtrAe C4Mnp￿1 SUF4.￿# to the small cthipani¢s reBim¢ The finaoeial $tatona)ts wer¢ appToved iy theBwd of Tn*teth and 4uthoris¢d for issue th 29th November 2021 d wvtsigD￿ on its behalf ty.. Mr P M GddthaD. Tntste The n¢*e8 forni part dthesefinHncia] statemthts Pa8¢ 6 **WHITE LODGE ASSOCIATION LIMITED** **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** ## **1. ACCOUNTING POLICIES** ## **BASIS OF PREPARING THE FINANCIAL STATEMENTS** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **INCOME** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **EXPENDITURE** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **TANGIBLE FIXED ASSETS** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |Plant and machinery|- 20% on reducing balance| |---|---| |Fixtures and fittings|- 25% on reducing balance| |Computer equipment|- 33% on cost| ## **STOCKS** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **TAXATION** The charity is exempt from corporation tax on its charitable activities. ## **FUND ACCOUNTING** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. continued... Page 7 **WHITE LODGE ASSOCIATION LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** ## **2. OTHER TRADING ACTIVITIES** |**2.**|**OTHER TRADING ACTIVITIES**||| |---|---|---|---| |||**2021**|**2020**| |||**£**|**£**| ||Colour treatment and healing|**-**|250| ||Sales - Books, cards and tapes|**-**|1,250| ||Bank refunds|**7,715**|-| |||**7,715**|1,500| |**3.**|**INVESTMENT INCOME**||| |||**2021**|**2020**| |||**£**|**£**| ||Deposit account interest|**7**|8| |**4.**|**NET INCOME/(EXPENDITURE)**||| ||Net income/(expenditure) is stated after charging/(crediting):||| |||**2021**|**2020**| |||**£**|**£**| ||Depreciation - owned assets|**123**|303| ||Other operating leases|**16,385**|32,238| ## **5. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020. ## **TRUSTEES' EXPENSES** There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020. continued... Page 8 **WHITE LODGE ASSOCIATION LIMITED** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** |**6.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**|| |---|---|---| |||**Unrestricted**| |||**fund**| |||**£**| ||**INCOME AND ENDOWMENTS FROM**|| ||Donations and legacies|19,277| ||Other trading activities|1,500| ||Investment income|8| ||**Total**|20,785| ||**EXPENDITURE ON**|| ||Raising funds|15,519| ||**Charitable activities**|| ||Treatment and courses|46,606| ||Management expenses|1,936| ||**Total**|64,061| ||**NET INCOME/(EXPENDITURE)**|(43,276)| ||**RECONCILIATION OF FUNDS**|| ||**Total funds brought forward**|156,535| ||**TOTAL FUNDS CARRIED FORWARD**|113,259| continued... Page 9 **WHITE LODGE ASSOCIATION LIMITED** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** ## **7. TANGIBLE FIXED ASSETS** |**Fixtures**
**Plant and**
**and**
**Computer**
**machinery**
**fittings**
**equipment**
**£**
**£**
**£**
**Cost**
At 1 April 2020 and 31 March 2021
**42,637**
**18,216**
**445**
**Depreciation**
At 1 April 2020
**42,087**
**18,163**
**445**
Charge for year
**110**
**13**
**-**
At 31 March 2021
**42,197**
**18,176**
**445**
**Net book value**
At 31 March 2021
**440**
**40**
**-**
At 31 March 2020
550
53
-
**8.**
**STOCKS**
**2021**
**£**
Goods for resale
**720**
**9.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2021**
**£**
VAT
**973**|**Totals**
**£**
**61,298**|**Totals**
**£**
**61,298**| |---|---|---| ||**60,695**
**123**|| ||**60,818**|| |||**480**| |||603| |||**2020**
**£**
1,440| |||**2020**
**£**
1,119| continued... Page 10 **WHITE LODGE ASSOCIATION LIMITED** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** |**10.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Accrued expenses
**11.**
**MOVEMENT IN FUNDS**
**At 1.4.20**
**£**
**Unrestricted funds**
General fund
**113,259**
**TOTAL FUNDS**
**113,259**
Net movement in funds, included in the above are as follows:
**Incoming**
**resources**
**£**
**Unrestricted funds**
General fund
**56,901**
**TOTAL FUNDS**
**56,901**
**Comparatives for movement in funds**
**At 1.4.19**
**£**
**Unrestricted funds**
General fund
156,535
**TOTAL FUNDS**
156,535|**2021**
**2020**
**£**
**£**
**981**
980
**Net**
**movement**
**At**
**in funds**
**31.3.21**
**£**
**£**
**12,028**
**125,287**
**12,028**
**125,287**
**Resources**
**Movement**
**expended**
**in funds**
**£**
**£**
**(44,873)**
**12,028**
**(44,873)**
**12,028**
**Net**
**movement**
**At**
**in funds**
**31.3.20**
**£**
**£**
(43,276)
113,259
(43,276)
113,259| |---|---| continued... Page 11 **WHITE LODGE ASSOCIATION LIMITED** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** ## **11. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: ||**Incoming**|**Resources**|**Movement**| |---|---|---|---| ||**resources**|**expended**|**in funds**| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |General fund|20,785|(64,061)|(43,276)| |**TOTAL FUNDS**|20,785|(64,061)|(43,276)| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|**At 1.4.19**
**£**
156,535
156,535|**Net**
**movement**
**in funds**
**£**
(31,248)
(31,248)|**At**
**31.3.21**
**£**
125,287| |---|---|---|---| ||||125,287| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||**Incoming**|**Resources**|**Movement**| |---|---|---|---| ||**resources**|**expended**|**in funds**| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |General fund|77,686|(108,934)|(31,248)| |**TOTAL FUNDS**|77,686|(108,934)|(31,248)| continued... Page 12 **WHITE LODGE ASSOCIATION LIMITED** **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021** ## **12. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2021. ## **13. CHARITABLE COMPANY STATUS** The charitable company is limited by guarantee and has no share capital. In the event of winding up the members are liable to make a contribution not exceeding £1 per member. Page 13 ## **WHITE LODGE ASSOCIATION LIMITED** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021** ||**2021**|**2021**|**2020**| |---|---|---|---| ||**£**||**£**| |**INCOME AND ENDOWMENTS**|||| |**Donations and legacies**|||| |Donations and legacies|**49,179**||19,277| |**Other trading activities**|||| |Colour treatment and healing||**-**|250| |Sales - Books, cards and tapes||**-**|1,250| |Bank refunds|**7,715**||-| ||**7,715**||1,500| |**Investment income**|||| |Deposit account interest||**7**|8| |**Total incoming resources**|**56,901**||20,785| |**EXPENDITURE**|||| |**Raising donations and legacies**|||| |Consultancy fees|**18,030**||15,519| |**Charitable activities**|||| |Rent and service charge|**16,385**||32,238| |Rates and water|**3,883**||2,294| |Insurance||**865**|645| |Light and heat||**577**|3,056| |Motor expenses|**1,561**||1,158| |Computer expenses||**530**|3,964| |Gardening||**96**|1,986| |Depreciation of tangible fixed assets||**123**|303| ||**24,020**||45,644| |**Other**|||| |Stock written off||**720**|-| |**Support costs**|||| |**Management**|||| |Bank charges||**441**|844| |Carried forward||**441**|844| This page does not form part of the statutory financial statements Page 14 ## **WHITE LODGE ASSOCIATION LIMITED** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021** ||**2021**|**2021**|**2020**|**2020**| |---|---|---|---|---| ||**£**||**£**|| |**Management**||||| |Brought forward||**441**||844| |Telephone||**388**||789| |Postage and stationery||**294**||285| ||**1,123**||1,918|| |**Governance costs**||||| |Accountancy||**980**||980| |Total resources expended|**44,873**||64,061|| |**Net income/(expenditure)**|**12,028**||(43,276)|| This page does not form part of the statutory financial statements Page 15