Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

Company Registered number (England and Wales): 01836964 

Charity Registered number: 290122 

**Brighton Natural Health Foundation Ltd Previous Name The Brighton Centre For Natural Health Ltd** 

**Director's Report and Unaudited Financial Statements For the Year Ending 31 March 2025** 



Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd Director's Report and Unaudited Financial Statements For the Year Ending 31 March 2025** 

|**Contents**||
|---|---|
||**Page**|
|Company Information|1|
|Trustees’ Report incorporating Directors' Report|2 - 8|
|Independent Review Report|9|
|Statement of Financial Activities (including Income<br>and Expenditure Account)|10 - 11|
|Balance Sheet|12|
|Notes to the Financial Statements|13 - 16|





Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

**Brighton Natural Health Foundation Ltd Company Information For the Year Ending 31 March 2025** 

## **Directors and trustees** 

The directors of the charitable company (“the charity”) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. 

Trustees: Carmen Appich Robin Bines Gary Carter Gary Christie Petra Coveney Benjamin D'Montigny Peter Deadman Inderpal Foolheea David Jones Margaret McHugh Joanna Torode Charlotte Watts Peter Kinsey 

Appointed 2 October 2024 

Resigned 12 June 2024 

Resigned 7 November 2025 Appointed 2 October 2024 

Resigned 7 November 2025 Resigned 12 June 2024 Appointed 23 June 2025 

Robin Bines 

**Secretary** Robin Bines **Charity number** 290122 **Company number** 01836964 **Registered & Principal office** Brighton BN1 3XG **Accountants** Brighton BN1 8BA **Bankers** 

Community Base 113 Queens Road Brighton BN1 3XG 

Springtide Business Services Limited 26 Woodland Way Brighton BN1 8BA 

The Co-operative Bank 164-165 Western Road Brighton East Sussex BN1 2BB 

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Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd Company No: 01836964** 

## **Trustees' Report incorporating Directors' report For the Year Ending 31 March 2025** 

## **OBJECTIVES AND ACTIVITIES** 

health care, nutri4on and related subjects. 

Brighton Natural Health Centre was founded in 1981 and subsequently registered as a charity in 1984 with a focus on promo4ng the benefits of all-round health for body, mind and planet. The Charity delivered low-cost, accessible health and wellbeing classes in our central Brighton studio for more than 40 years, as well as outreach classes, including for refugees, people with learning difficul4es and women who had experienced domes4c violence 

Over four decades later the Charity has changed its name to Brighton Natural Health Founda4on (“BNHF”). The Charity is s4ll dedicated to delivering mindful movement – prac4ces such as yoga, Pilates, tai-chi, qigong, medita4on, breathwork and relaxa4on techniques – but focussing on making it accessible throughout the city, delivering inclusive, high-quality classes in areas of high need and health inequality. This core ac4vity can be expanded in the future to cover other aspects of health, nutri4on and wellbeing. 

During the year the Charity has acquired the assets and ac4vi4es of another Brighton-based charity and Community Interest Organisa4on – Brighton Yoga Founda4on (“BYF”), registered charity no. 1166982. BYF’s objects were very similar to those of BNHF and the two organisa4ons had been working closely together for some 4me, with both providing very similar services to the local community. 

BYF’s objects were: to promote and advance public educa4on and understanding of the philosophy and prac4ce of yoga, by providing year-round, accessible opportuni4es to experience the physical, mental and spiritual benefits of yoga for the people in Brighton and Hove and surrounding areas, par4cularly those who have never personally encountered it or who may feel excluded from it. 

With their funding sources coming to an end, and with BNHF willing to take on its remaining opera4ons, the BYF trustees decided to dissolve the charity and transfer its remaining assets to BNHF. Two of its trustees became new trustees of BNHF. 

The transferred assets consisted of £2,325 of restricted income remaining from a £3,000 grant from Sussex Community Founda4on to BYF, used to provide therapeu4c yoga classes. These classes con4nued to be operated by BNHF using those funds and the funds were ringfenced in BNHF for this purpose. This project was completed during the year using those funds. A further £431 of unrestricted income was transferred and this was used as part of the costs of merging the two opera4ons and for general promo4on of the objects. 

BYF was formally dissolved on 31 July 2025 and an applica4on has been made to the Charity Commission to register this acquisi4on on the Register of Mergers for clarity. There were no BYF permanent endowments, no pre-merger ves4ng declara4on and all BYF’s debts and liabili4es were secled prior to transfer of the assets. 

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Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd Company No: 01836964** 

## **Trustees' Report incorporating Directors' report For the Year Ending 31 March 2025 (continued)** 

The combined opera4on is now fully integrated and now runs solely under the BNHF banner with pages dedicated to BYF’s history included in the BNHF website. 

of the strategic review has resulted in a number of new projects which are now in opera4on, in furtherance of our objects. 

## **ACHIEVEMENTS AND PERFORMANCE 2024-25** 

As a charity dedicated to reducing health inequali4es, we believe everyone deserves access to ac4vi4es that support both physical and mental wellbeing. Through our mindful movement programmes we empower people facing barriers to health to reconnect with their bodies, build confidence, and experience a greater sense of calm and balance. 

## **Key Achievements** 

- Mindful Movement sessions designed for people experiencing health inequali4es. 

- Ran classes at 7 taster days, introducing new par4cipants to mindful movement in suppor4ve and inclusive spaces. 

- Reached around 400 individuals who face barriers to accessing health and wellbeing opportuni4es. 

- Partnered with key organisa4ons across the city, including The Hangleton and Knoll Project, The Trust for Developing Communi4es, Together Co, The Carers Centre, St Peter’s Medical Centre, Adur Health Partnership, Sanctuary, Café Domenica, and The Gujara4 Society to extend our reach and impact. 

- Ran 4 CPD sessions for teachers including: Trauma Sensi4ve Teaching for Mindful Movement Teachers, Mental Health Awareness, An Introduc4on to Yoga Therapy, Neurodiversity for Mindful Movement Teachers 

## **Training the Community** 

This year, we developed and launched a pilot accredited six-week “Train the Trainer” Mindful Movement course, designed to equip par4cipants with the skills and confidence to deliver mindful movement in their own communi4es. 

- Six refugees graduated from the programme. 

- Three graduates are now developing and leading their own courses, sharing mindful 

- movement and wellbeing prac4ces within their communi4es. 

individuals to become wellbeing champions in their own right. Following the success of this pilot course, we expect to run further such training courses. 

3 



Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd Company No: 01836964** 

## **Trustees' Report incorporating Directors' report For the Year Ending 31 March 2025 (continued)** 

## **Community Events** 

We ran a series of community events to raise funds and awareness of our work: 

- Yoga on the Beach 

- Yoga Supper Club 

- Yoga and Foraging Lunch 

- Core sponsor of Brighton Yoga Fes4val 

## **Impact** 

Our impact this year has been profound. All of the par4cipants surveyed reported physical or mental health benefits from engaging in our sessions. Par4cipants described feeling more grounded, mobile, and resilient — omen experiencing improvements in pain, mood and reduced anxiety. Some par4cipant tes4monials: 

“ _I couldn’t believe how balanced and calm I felt a4er just one Qigong session! The classes have really helped me feel more grounded and relaxed. Plus, they’ve done wonders for my neck, shoulder, and back pain. I find that I am beDer at handling everyday stress.”_ 

_“Regular applicaHon of what was taught during sessions helped me become more agile and sleep beDer.”_ 

_“I started aDending the Pilates class at the Crew Club and found I could get out of bed, I wasn't so depressed, enjoyed coming to the classes and as a result started the couch to 5k running programme. It has saved my life and given me back a life with my children. The improvements in my physical, emoHonal and mental health have been immeasurable and invaluable.”_ 

## **MeeIng the Needs of People Facing Health InequaliIes** 

those experiencing health inequali4es, social isola4on, long-term condi4ons, or mental health challenges. 

By working within community senngs and in partnership with trusted local organisa4ons, we meet people where they are, removing barriers such as cost, accessibility, and s4gma. Our programmes contribute directly to strategic health goals in Sussex including those of the Brighton & Hove City Council’s Healthy Lifestyles Team’s priori4es: 

- Reducing health inequali4es by bringing wellbeing opportuni4es to under-served communi4es. 

- Improving physical ac4vity levels through accessible, gentle movement that builds strength and mobility. 

- Suppor4ng mental health and resilience through mindfulness and community connec4on. 

- Empowering local people to become wellbeing advocates through our accredited training course. 

4 



Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd Company No: 01836964** 

## **Trustees' Report incorporating Directors' report For the Year Ending 31 March 2025 (continued)** 

## **FINANCIAL REVIEW** 

The Charity’s income includes restricted and unrestricted funds. 

## **Restricted Grant Income and Expenditure** 

Restricted grant income is principally received through grants and dona4ons from funding bodies and individuals. These funds are applied to projects under the terms of the grant in furtherance of the Charity’s objects. It is recognised in the profit and loss account as income only as it is spent, with any unused income at year end carried over as deferred grant income which is treated as a creditor and recorded in the balance sheet as such. 

The Charity started the year with deferred grant income of £24,935 carried over from the previous year to fund exis4ng and planned projects/courses. 

During the 2024-25 year, BNHF received income from nine grants totalling £27,198: 

|Brighton & Hove City Council|£  1,000|
|---|---|
|Chalk Clif Trust|£  1,000|
|Sussex Community Founda4on|£     828|
|Sport England|£14,295|
|Cash for Clubs|£  2,000|
|Alison Dufresne|£  2,500|
|Sanctuary|£  2,750|
|Mid Coun4es Coopera4ve|£     500|
|Brighton Yoga Founda4on acquisi4on|£  2,325|



In addi4on, £1,820 was received from various project partners who pay directly for the costs of classes, making a total of £53,952 of funds available for community-based projects to deliver inclusive, high-quality classes in areas of high need and health inequality, and associated resources. 

A total of £30,986 was spent on projects related to this grant income during the year including £29,122 on teacher, training and project fees, £1,399 on venue hire and catering costs, and £465 on marke4ng and other costs. 

This lem a balance of £22,966 of deferred grant income which was carried forward into the 2025-26 year as a creditor. The projects outlined under _Achievements and Performance_ above have either been completed during the year or will con4nue in 2025-26 with funding from this deferred grant income. It is an4cipated that all these projects will be completed and this deferred grant income used up by the end of this 2025-26 year. 

We have received further grants since 31 March 2025 including £20,000 from the Na4onal Locery Awards for All programme. We are currently researching and planning fundraising for future projects and are making a number of new applica4ons (Autumn 2025). 

5 



Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd Company No: 01836964** 

## **Trustees' Report incorporating Directors' report For the Year Ending 31 March 2025 (continued)** 

## **Unrestricted Income and General Expenditure** 

Unrestricted income is income that can be used for the Charity’s core costs and which is recognised in the profit and loss account when received, unless specifically allocated for deferment such as with mul4-year grants if received in advance. In 2024-25 we received a total of £20,873 of unrestricted income: 

|Enjoolata Founda4on<br>Brighton Buses<br>_Direct core costs grants_<br>Project consultancy<br>General Dona4ons<br>Events and equipment rentals<br>Bank Interest<br>Brighton Yoga Founda4on (acquisi4on)|£  2,500<br>£     250|
|---|---|
||_£  2,750_<br>£13,885<br>£  1,473<br>£  1,541<br>£     793<br>£     431|



Prior to this year, in September 2023, the Charity received a generous unrestricted dona4on of £50,000 and we started the year with £43,441 in unrestricted reserves. This level of reserves, alongside these other unrestricted funds raised during the year, has con4nued to provide a solid bedrock for managing and developing the Charity and its individual projects through the year. 

£3,464 on website, email and marke4ng costs, and £1,537 on insurance, accountancy and bank charges. Event and equipment rental expenses amounted to £1,210. A total of £29,503 was spent on project, administra4ve and fundraising consultants along with training, subsistence and trustee recruitment costs. 

the Charity’s new strategy and we expect to deliver a largely neutral result in 2025-26. We ended the year with a total of £27,562 of unrestricted reserves, carried forward into 2025-26. 

substan4al core costs funding to enable us to develop the Charity further with a stable financial base for our longer-term opera4ons. 

## **Policy on Unrestricted Reserve Funds** 

It is the policy of the Charity that unrestricted reserve funds, which have not been designated for a specific use, should be maintained at a level equivalent to between three and six month’s expenditure. The board considers that reserves at this level would ensure that, in the event of a significant drop in funding, they would be able to con4nue the Charity's current ac4vi4es while considera4on is given to ways in which addi4onal funds may be raised. 

6 



Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd Company No: 01836964** 

## **Trustees' Report incorporating Directors' report For the Year Ending 31 March 2025 (continued)** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

Brighton Natural Health Founda2on Limited is a charitable company (limited by guarantee) governed by its Memorandum and Ar2cles of Associa2on. It is registered as a Charity with the Charity Commission. 

During the year, two new trustees were appointed to the board and two resigned. Since the year end, one new trustee has been appointed and two resigned. The current board is comprised of nine trustees with the experience and enthusiasm to deliver the Charity’s objects. 

systems are in place to mi2gate exposure to the major risks. 

## **Recruitment and appointment of new council members** 

agree what skills, experience and knowledge are required, and create a job specifica2on. The posi2on is adver2sed and a short-list of candidates then interviewed by a delegated sub-group of Council members (and staff if appropriate), with the final selec2on being made by the members of the Council. The posi2on is offered to the selected candidate subject to veQng and once accepted checks are made to ensure they are not disqualified from ac2ng as a Council member and whether there are any conflicts of interest and this is confirmed in wri2ng. 

Where appropriate checks are also made with the Disclosure and Barring Services or other relevant organisa2ons. Once confirmed, new Council members receive a leTer seQng out their du2es and the Charity's expecta2ons, which they sign and return, and an induc2on process is then arranged. Formal no2fica2ons are then made to the relevant authori2es and the Charity's accountants and bankers. 

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Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd** 

## **Company No: 01836964** 

## **Trustees' Report incorporating Directors' report For the Year Ending 31 March 2025 (continued)** 

## **Statement of the Trustees' responsibiliIes** 

The Trustees, who are also the directors of Brighton Natural Health Founda4on Limited for the purpose of company law, are responsible for preparing the Directors Report and the financial statements in accordance with applicable law and United Kingdom Accoun4ng Standards (United Kingdom Generally Accepted Accoun4ng Prac4ce). 

a true and fair view of the state of affairs of the Charitable company and of the incoming resources and applica4on of resources, including the income and expenditure, of the charitable company for that year. 

- select suitable accoun4ng policies and then apply them consistently. 

- observe the methods and principles in the Chari4es SORP. 

- make judgements and es4mates that are reasonable and prudent. 

- state whether applicable UK Accoun4ng Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

that the Charitable company will con4nue in opera4on. 

The Trustees are responsible for keeping adequate accoun4ng records that disclose with reasonable accuracy at any 4me the financial posi4on of the Charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charitable company and hence for taking reasonable steps for the preven4on and detec4on of fraud and other irregulari4es. 

This report was approved by the Board of Trustees on 7 November 2025 and signed on its behalf by 

________________ Robin Bines Trustee 

8 



Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd Independent Examiner's Report For the Year Ending 31 March 2025** 

I report to the charity trustees on my examination of the accounts of the charity for the period ended 31 March 2025, which are set out on pages 10 to 16. 

## **Responsibilities and basis of report** 

As the charity’s trustees of the Company (who are also the directors of the company 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 for this period 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. 

## **Basis of independent examiner's statement** 

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that: 

- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or 

- the accounts do not accord with such records; or 

• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 

• the accounts have not been prepared in accordance with the Charities SORP (FRS102). 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. 

________________________ 

Springtide Business Services Ltd 

26 Woodland Way Brighton East Sussex BN1 8BA 

9 



Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd Statement of Financial Activities For the Year Ending 31 March 2025** 

|**Income and endowments from:**|**Unrestricted Restricted**<br>**2025**<br>**Funds**<br>**Funds**<br>**Total**<br>£<br>£<br>£|**2024**<br>**Total**<br>£|
|---|---|---|
|Donations and Grants<br>page 11|18,108<br>29,167<br>47,275|54,183|
|Charitable activities<br>page 11<br>Other<br>page 11<br>Total<br>**Expenditure on:**|1,541<br>1,820<br>3,361<br>1,225<br>-<br>1,225<br>20,873<br>30,986<br>51,860|26<br>684<br>54,893|
|Charitable activities<br>page 11|36,753<br>30,986<br>67,739|22,291|
|Total<br>**Net Income /  (Expenditure)**<br>**Reconciliation of funds:**<br>Total funds brought forward<br>Total funds carried forward|36,753<br>30,986<br>67,739<br>(15,879)<br>(0)<br>(15,879)<br>43,441<br>-<br>43,441<br>27,562<br>(0)<br>27,562|22,291<br>32,602<br>10,839<br>43,441|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

10 



Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd Income and Expenditure Account For the Year Ending 31 March 2025** 

|Income from donations and grants<br>Donations and gifts<br>Donation from Brighton Yoga Foundation<br>Grants<br>Income from charitable activities<br>Class Income<br>Other events<br>Other<br>Bank Interest<br>Other Income|**YE Mar 2025**<br>£<br>1,473<br>2,325<br>43,477<br>47,275<br>1,820<br>1,541<br>3,361<br>793<br>431|**YE Mar 2024**<br>£<br>50,160<br>-<br>4,023<br>54,183<br>-<br>26<br>26<br>541<br>143|
|---|---|---|
||1,225|684|
|Charitable activities costs<br>Teacher fees<br>Project Fees ( previously consultancy)<br>Other direct costs<br>Wages and salaries<br>Recruitment costs<br>Travel and subsistence expenses<br>Computer software, consumables and maintenance<br>Insurance<br>Printing, postage and stationery<br>Advertising and marketing costs<br>Telecommunications and data costs<br>Website costs<br>Accountancy fees<br>Subscriptions<br>Bookkeeping fees<br>Bank charges<br>Other office costs<br>Fundraising costs<br>Surplus / (Deficit) for the Financial Period|14,075<br>28,962<br>18,122<br>-<br>25<br>124<br>747<br>258<br>-<br>1,641<br>-<br>1,823<br>500<br>258<br>748<br>31<br>34<br>392<br>67,739<br>(15,879)|2,851<br>11,393<br>661<br>(200)<br>183<br>-<br>257<br>40<br>60<br>1,228<br>2<br>2,836<br>500<br>373<br>147<br>12<br>40<br>1,909<br>22,291<br>32,602|



11 



Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd** 

## **previous name The Brighton Centre for Natural Health Ltd** 

## **Balance Sheet** 

## **As At 31 March 2025** 

|**Notes**<br>**CURRENT ASSETS**<br>Debtors<br>5<br>Cash at bank and in hand<br>**Creditors: Amounts Falling Due Within One**<br>**Year**<br>6<br>**NET CURRENT ASSETS (LIABILITIES)**<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>**NET ASSETS**<br>Income and Expenditure Account<br>**UNRESTRICTED FUNDS**|**2025**<br>**£**<br>£<br>2,174<br>50,342<br>52,516<br>(24,954)<br>**27,562**<br>27,562<br>**27,562**<br>27,562<br>**27,562**|Company Number: 01836964<br>**2024**<br>£<br>£<br>732<br>70,679<br>71,411<br>(27,970)<br>**43,441**<br>43,441<br>**43,441**<br>43,441<br>**43,441**|Company Number: 01836964<br>**2024**<br>£<br>£<br>732<br>70,679<br>71,411<br>(27,970)<br>**43,441**<br>43,441<br>**43,441**<br>43,441<br>**43,441**|
|---|---|---|---|
||||**43,441**|
||||43,441|
||||**43,441**|
||||43,441|
||||**43,441**|



For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. 

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

These accounts have been prepared in accordance with the provisions of the Companies Act 2006 applicable to companies subject to the small companies regime and in accordance with FRS102 SORP. 

The financial statements were approved by the Board of Trustees on 7 November 2025 and were signed on its behalf by: 

__________ Robin Bines Trustee 

The notes on pages 13 to 16 form part of these financial statements. 

12 



Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd Notes to the Financial Statements For the Year Ending 31 March 2025** 

## **1. Accounting Policies** 

## **1.1 Basis of Preparation of Financial Statements** 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (issued October 2019) 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) - Charities SORP (FRS102) and the Companies Act 2006. The charity constitutes a public benefit entity as defined by FRS102. These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. At a General meeting the Trustees / Directors agreed by ordinary resolution to extend the accounting period to fifteen months due to the restructure of the charity, hence the comparative amounts in the financial statements (including the related notes) are not entirely comparable. The charitable company has taken advantage of the provisions in the SORP for charities applying FRS102 not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the Charitable company. 

## **1.2 Going Concern** 

At the time of approving the accounts, the Trustees have a reasonable expectation that the Charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus, the board continues to adopt the going concern basis of accounting in preparing the accounts. 

## **1.3 Charitable Funds** 

Unrestricted funds are available for use at the discretion of the board of trustees in furtherance of their charitable objectives. 

## **1.4 Incoming Resources** 

Income is recognised when the Charitable company 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. Cash donations are recognised on receipt. Other donations are recognised once the Charitable company has been notified of the donation unless performance conditions require deferral of the amount. 

13 



Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd Notes to the Financial Statements (continued) For the Year Ending 31 March 2025** 

## **1.5 Financial Instruments** 

The Charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Charitable company's balance sheet when the Charitable company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## **Basic financial assets** 

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 

## **Basic financial liabilities** 

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 

## **Derecognition of financial liabilities** 

Financial liabilities are derecognised when the Charitable company’s contractual obligations expire or are discharged or cancelled. 

## **2.0 Employee Benefits** 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. 

Termination benefits are recognised immediately as an expense when the Charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 

## **2.1 Retirement Benefits** 

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 

14 



Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd Notes to the Financial Statements (continued) For the Year Ending 31 March 2025** 

## **3. Critical accounting estimates and judgements** 

In the application of the Charitable company'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. 

## **4. Employees** 

Average number of employees, during the period was: nil (2024: 1) 

|Employment costs<br>Wages and Salaries<br>Other pension costs|**31 March**<br>**2025**<br>**£**<br>0<br>0<br>0|**31 March**<br>**2024**<br>**£**<br>0<br>0|
|---|---|---|
|||0|



There were no employees who received benefits of more than £60,000 in the year. 

## **5. Debtors** 

|**Due within one year**<br>**Due within one year**<br>Other creditors<br>Accruals and deferred income<br>**6. Creditors**<br>Prepayments and accrued income|**31 March**<br>**2025**<br>**£**<br>2,174<br>2,174<br>**31 March**<br>**2025**<br>**£**<br>607<br>24,347<br>24,954|**31 March**<br>**2024**<br>**£**<br>732|
|---|---|---|
|||732|
|||**31 March**<br>**2024**<br>**£**<br>607<br>27,362|
|||<br>27,970|



15 



Docusign Envelope ID: 3E29C484-8816-4E86-926F-3ADB20CA76F6 

## **Brighton Natural Health Foundation Ltd Notes to the Financial Statements (continued) For the Year Ending 31 March 2025** 

## **7. Retirement benefit Scheme** 

## Defined contribution scheme 

The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charitable company in an independently administered fund. 

The charge to profit or loss in respect of defined contribution schemes was £nil (2024 £nil) 

## **8. Related Parties** 

There were no related party transactions in the year ending 31 March 2025. 

## **9. Trustees’ expenses** 

There were no trustee expenses transactions in the year ending 31 March 2025. 

|**10. Accountant fees**<br>Charges incurred for independent review|**31 March**<br>**2025**<br>**£**<br>500|**31 March**<br>**2024**<br>**£**|
|---|---|---|
|||500|



## **11. Acquisition of Brighton Yoga Foundation** 

During the year the charity acquired restricted income of £2,325 from Brighton Yoga Foundation charity number 1166982 for nil consideration. Brighton Yoga Foundation was dissolved on 31st July 2025. The income received is included in restricted donated income. 

16