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2025-03-31-accounts

OFFICE COPY

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Charity registration number 516988

Company registration number 01929402 (England & Wales)

HEREFORD CENTRE FOR NATURAL HEALTH

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

HEREFORD CENTRE FOR NATURAL HEALTH

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Dr B Fraser (Chair) Dr P Overstall Mrs J James Ms R Kettel Mrs P Steele Mrs J Goodridge Secretary Mrs J Ablett Charity number 516988 Company number 01929402 Registered office Eastholme Avenue Belmont Hereford Herefordshire HR2 7XT

Accountant Clare Jenner t/aWyedeanTax
Suite 21 StirlingHouse
Centenary Park
Skylon Central
Rotherwas
Hereford
HR26FJ

HEREFORD CENTRE FOR NATURAL HEALTH

CONTENTS

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||||||| |---|---|---|---|---|---| |CONTENTS|PAGE| |Trustees’|report|1-3| |Independent|examiner’s|report|4| |Statement|of financial|activities|5| |Balance|sheet|6| |Notes|to|the|financial|statements|7-13| |Detailed|statement|of financial|activities|14|

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HEREFORD CENTRE FOR NATURAL HEALTH

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their report and financial statements for the year ended 31 March 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 Companies Act 2006 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)" (as amended for accounting periods commencing from 1 January 2016).

OBJECTIVES AND ACTIVITIES

Objectives and Activities

The Charity's object and its principal activity continues to be that of providing premises and services for practitioners, therapies, answering queries about natural health and complementary therapies and participating in events which provide information to the public.

The Charity's main objectives during 1 April 2024 to 31 March 2025 were:

To promote alternative and natural approaches to health in addition to maintain the services and premises of the Centre. In addition, to ensure a safe working practice in line with the Government Guidelines concerning the Covid 19 pandemic which continues to be prevalent.

Public benefit

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Referring to the Objectives, our strategies for achieving these are:

The Charity continued to offer free back and spinal checks during the year, as well as opportunities to sample free trial treatments and mini consultations with therapists who practice at the Centre. Special offers were also in place for a period of time where members of the public could obtain a reduced rate for their first appointment.

Benefit: Members of the public are able to access an alternative approach to their diagnosis and gain information and understanding about their state of health and well-being.

The website for Hereford Centre for Natural Health is being accessed regularly, as the website statistics indicate. The website has now been completely updated and is used in tandem with the Centre's Facebook page and Twitter account. The year has seen a further increase in use of social media to promote the Centre facilities. It is also used to convey news and information about alternative forms of treatment to a wider public.

Benefit: Information on the Centre, the therapies it has available and promotions that are offered can be readily accessed by the public. This provides a form of free advertising.

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HEREFORD CENTRE FOR NATURAL HEALTH

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)

FOR THE YEAR ENDED 31 MARCH 2025

The Charity maintains a Bursary Fund, which is used to subsidise the cost of treatments for those who might not otherwise be able to afford treatment at the Centre. In addition, all therapists offer at their discretion, reduced fees to members of the public.

Practitioners also go out into the community to give talks and take part in public events to enable a wider interface with the public.

Benefit: members of the public, who might not otherwise find out about alternative approaches to health, are given an understanding of the variety of therapies which may be of use to help improve their wellbeing.

Problems Encountered

No particular challenges have been encountered in the year to 31 March 2025.

FINANCIAL REVIEW

The total income achieved in the year was £32,380 which was £1,832 more than the previous year and this year’s expenditure of £16,908 was £2,063 more than the previous year, resulting in an overall deficit of £3,453.

Reserves policy

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 months expenditure and previously £12,000 was kept in a high interest fixed term deposit account. However, with our reduced income and some recent expensive costs on flooring and central heating to finance we needed to draw on this account to cover some of our costs. We estimate that 3 months running costs at present would be £7,500 so we are opening a new deposit account with this amount allocated. 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. This level of reserves has been maintained throughout the year.

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 the major risks.

Plans for future periods.

To continue to maintain the services and premises of the Centre and to promote alternative and natural approaches to health. To increase the number of therapists using the centre and therefore increase the number of clients.

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.

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HEREFORD CENTRE FOR NATURAL HEALTH

TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Dr B Fraser (Chair)

Dr P Overstall Mrs J James Ms R Kettel Mrs P Steele Mrs J Goodridge

Recruitment, appointment, and training of new Trustees

Trustees were originally recruited from three different sectors - 3 practitioners, 3 doctors and 3 lay people. Currently we have 4 practitioners, 1 retired Hospital Consultant and 2 lay people. Practitioners may take on the role of a Trustee once they have been at the Centre for a few years. Other Trustees are recruited usually by recommendation by someone connected at the Centre.

New Trustees have some training sessions with existing Trustees who explain all of the day-to-day workings, policies and procedures. The accounts of the clinic are made available, as are the Minutes of Management Meetings, Practitioner Meetings and AGMs. Trustees are made aware of Charity law, and have their legal role and responsibilities explained. They are provided with the latest Charity Commission Newsletter and direction to the Charity Commission website.

Organisational structure

The Charity is organised so that the Trustees meet as often as is required in order to manage its affairs and oversee the management of the Centre. There are 3 paid reception staff who manage the day-to-day organisation of the Charity.

The Trustees' report was approved by the Board of Trustees.

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Dr B FraserSSr.go (Chair) ones wo
Trustee
Dated:
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HEREFORD CENTRE FOR NATURAL HEALTH

INDEPENDANT EXAMINERS REPORT

FOR THE YEAR ENDED 31 MARCH 2025

I report to the Trustees on my examination of the financial statements of Hereford Centre for Natural Health (the Charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the Trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the Charity 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 the Charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable 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 that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or 3. the financial statements 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

  3. the financial statements 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 financial statements to be reached.

Clare Jenner t/a Wyedean Tax

Suite 21 Stirling House Centenary Park Skylon Central Rotherwas Hereford HR2 6FJ

Dated:

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HEREFORD CENTRE FOR NATURAL HEALTH

STATEMENT OF FINANCIAL ACTIVITES

FOR THE YEAR ENDED 31 MARCH 2025

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|Unrestricted| |Funds|2025|Funds|2024| |Notes| |Income|from:| |Charitable|activities|5|32,315|30,460| |Investments|3|65|89| |Total|income|32,380|30,549| |Expenditure| |Charitable|activities|6|35,833|31,232| |Net|expenditure|for the year| |Net movement|in|funds|(3,453)|(683)| |Fund balances|at|1|April|2024|75,272|75,955| |Fund balances|at|31|March 2025|71,819|75,272|

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The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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HEREFORD CENTRE FOR NATURAL HEALTH

BALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2025

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|||||||| |---|---|---|---|---|---|---| |2025|2024| |Notes|£|£|£| |£| |Fixed|assets| |Tangible|assets|11|64,056|67,175| |Current|assets| |Debtors|12|3,230|2,806| |Cash|at bank and in hand|6,843|9,116| |10,073|11,921| |Creditors:|amounts|falling|due| |Within one year|13|(2,310)|(1,825)| |Net|current|assets|7,763|10,097| |Total|assets|less|current|liabilities|71,819|75,272| |Income|funds| |Unrestricted|fund — general|71,819|75,272|

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The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

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

Dr BSess Fraser (Chair) >ee Trustee

Company registration number 01929402

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: HEREFORD CENTRE FOR NATURAL HEALTH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Hereford Centre for Natural Health is a private company limited by guarantee incorporated in England and Wales. The registered office is Eastholme Avenue, Belmont, Hereford, Herefordshire, HR2 7XT.

1.1 Accounting convention

The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

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

Restricted funds are subject to specific conditions by donors 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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

Cash donations are recognised on receipt. Other 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 or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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HEREFORD CENTRE FOR NATURAL HEALTH

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

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of any discounts allowed.

1.6 Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings 2% oncost Leasehold improvements 5% on cost Fixtures and fittings 33.3% on cost and 25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

1.8 Cash and cash equivalents

1.9 Financial instruments

The Charity 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 Charity's balance sheet when the Charity 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

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HEREFORD CENTRE FOR NATURAL HEALTH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

1 Accounting policies (continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financial transaction. Financial liabilities classified as payable within one year are not amortised.

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 ifpayment is due within one year or less.

1.10 Taxation

The Charity is exempt from corporation tax on its charitable activities.

1.11 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 Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

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

1.13 Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met, and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised asa liability.

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 ofthe revision and future periods where the revision affects both current and future periods.

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HEREFORD CENTRE FOR NATURAL HEALTH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

3 Investments

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |General|General| |2025|2024| |£|£| |Interest|receivable|65|89| |4|Charitable|activities| |Income|Income| |2025|2024| |£|£| |Charitable|Service Income|14,417|26,205| |Rental|Income|17,899|4,255| |32,316|30,460| |5|Charitable|activities| |Expenditure|Expenditure| |2025|2024| |£|£| |Staff costs|16,406|14,006| |Share|of support|costs|(see note|9)|16,908|14,845| |Share of governance|costs|(see|note|9)|2,519|2,381| |35,833|31,232| |6|Net|movement|in|funds| |2025|2024| |£|£| |Net movement|in|funds|is|stated|after|charging/(crediting)| |Depreciation|of owned|tangible|fixed|assets|2,140|2,148|

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7 ‘Trustees

None of the Trustees (or any persons connected with them) received any remuneration of benefits from the Charity during the year or reclaimed any expenses incurred on behalf of the Charity.

8 Employees

The average monthly number of employees during the year was: 3 (2024: 3)

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HEREFORD CENTRE FOR NATURAL HEALTH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Employment Costs
2025 2024
£ £
Wages and salaries 16,406 14,006
Otherpension costs 422 188
16,828 14,194

Pension costs are allocated to activities in proportion to the related staffing costs incurred and are wholly charged to unrestricted funds.

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

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HEREFORD CENTRE FOR NATURAL HEALTH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

9 Support Costs

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||||||||| |---|---|---|---|---|---|---|---| |Support|Governance|2025|2024| |Costs|costs| |£|£|£|£| |Staff costs|—|Pension|422|-|422|188| |Depreciation|2,140|-|2,140|2,148| |Water|rates|482|-|482|156| |Insurance|484|-|484|306| |Light &|heat|637|-|637|662| |Telephone|439|-|439|723| |Postage &|stationery|626|-|626|268| |Advertising|524|-|524|404| |Fees &|subscriptions|-|-|-|184| |Laundry &|cleaning|1,522|-|1,522|2,080| |Consumables|-|-|-|349| |Office &|general|expenses|3,604|-|3,604|2,119| |Service|charges|1,207|-|1,207|686| |Repairs,|renewals & maintenance|3,642|-|3,642|3,321| |Bank|charges|512|-|512|534| |IT|Software|&|Consumables|667|-|667|716| |Accountancy|-|2,519|2,519|2,381| |16,908|2,519|19,427|17,226| |Analysed between|Charitable|activities|16,908|2,519|19,427|17,226|

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Governance costs include payments to the accountants of £550 (2024: £500) for the independent examination fee.

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HEREFORD CENTRE FOR NATURAL HEALTH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

10 Tangible Fixed Assets

10 Tangible Fixed AssetsAssets
Leasehold Leasehold& Equipment Total
land& improvements
buildings
Cost
At 1 April 2024 69,211 10,085 6,844 86,140
Additions - - 1,021 1,021
As at 31 March2025 69,211 10,085 7,865 88,280
Depreciation&impairment
At 1 April 2024 12,457 2,119 6,389 20,966
Depreciation charged intheyear 1,384 504 252 2,140
At 31 March2025 13,841 2,623 6,641 23,105
Carryingamount
At 31 March2025 55,370 7,462 1,224 64,056
At 31 March2024 56,754 7,966 455 65,174
11 Debtors: Amounts falling due within oneyear
2025 2024
£ £
Trade debtors 997 58
Prepayments andaccrued income 1,789 1,579
PAYE 444 452
3,230 2,089
12 Creditors: amounts falling duewithin oneyear
2025 2024
£ £
Trade creditors 254 -
Other creditors 79 140
Accrualsand deferred income 1,977 1,686
2,310 1,825
13. _—-Relatedpartytransactions
Remuneration ofkeymanagement personnel
Theremuneration ofkeymanagementpersonnel is as follows:
2025 2024
. £ £
Aggregatecompensation - 1,880

During the year, the charity entered into transactions with related parties, namely the Trustee Mrs Janet James who was paid nil for laundry services. In 2024 the same Trustee received £1,880 for similar services.

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HEREFORD CENTRE FOR NATURAL HEALTH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

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||||||| |---|---|---|---|---|---| |2025|2024| |£|£| |INCOME AND ENDOWMENTS| |Charitable|activities| |Rental|income|and|fees|32,316|30,460| |Investment|income| |Deposit|account|interest|65|89| |Total incoming|resources|32,381|30,549| |EXPENDITURE| |Charitable|activities| |Wages|16,406|14,006| |Support|costs| |Management| |Wages &|pensions|422|188| |Water|rates|482|156| |Insurance|484|306| |Light &|heat|637|662| |Telephone|439|723| |Postage &|stationery|626|268| |Advertising|524|404| |Fees &|subscriptions|-|184| |Laundry &|cleaning|1,522|2,080| |Consumables|-|349| |Office|general|expenses|3,604|2,119| |Service|charges|1,207|686| |Repairs,|renewals &|maintenance|3,642|3,321| |Bank|charges|512|534| |Depreciation|of assets|2,140|2,148| |IT|Software &|Consumables|667|716| |Governance| |Accountancy|2,519|2,381| |Total|resources|expended|35,833|31,232| |Net Income/(expenditure)|(3,452)|(683)|

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