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← College Of Healing Limited

2025-03-31-accounts

College of Healing Limited

Report of the Trustees and Unaudited Financial Statements For the Year Ended 31[st] March 2025

Registered Company Number: 02142527 (England and Wales) Registered Charity Number: 519085

Contents of the Financial Statements

For the year ended 31[st] March 2025

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 12
Detailed Statement of Financial Activities 13

College of Healing Limited For the Year Ended 31[st] March 2025

REPORT OF THE TRUSTEES

For the year ended 31[st] March 2025

The Trustees who are also Directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31st March 2024.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02142527 (England and Wales)

Registered Charity number 519085

Principal Office

PO Box 342 Malvern Worcestershire WR14 9GU

Registered office

1A the Homend Ledbury Herefordshire HR8 1BN

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

D.E. Balen - resigned 27/10/2025 J. Radley - resigned 27/10/2025 S. Lawrence resigned 20/01/2025 I. Bazzani – resigned 14/11/2024 F.A. Doidge H.M. Burrage J Suddaby – appointed 14/07/2025 W Jackson – appointed 14/07/2025 C Reidy – appointed 14/07/2025 F Gayraud – appointed 14/07/2025

Accountants

Luke Keegan Greendawn Accounting Ltd 1A The Homend Ledbury Herefordshire HR8 1BN

1

College of Healing Limited For the Year Ended 31[st] March 2025

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity is controlled by its governing document, a deed of trust, and constitutes a company, limited by guarantee, as defined by the Companies Act 2006.

The Objectives of College of Healing are as follows:

To relieve sickness by the advancement of education of persons seeking to provide treatment for patients suffering from physical and psychological illness and disabilities and, in particular, in so far as the same shall be efficacious to achieve such relief, to promote in conjunction with orthodox medical practice systems of healing complementary to it.

TRUSTEES ANNUAL REPORT

The Trustees have considered the charity commission’s guidance on public benefit and explain below in more detail the charity’s consideration.

The College has a track record of helping people in their self development and awareness to live happier and more purposeful lives.

Our graduates have been trained to a high standard and they, in turn, have gone into society helping and supporting patients to improve the quality and direction of their lives by enjoying better health. The College of Healing is an educational charity established in 1983 with the purpose of teaching healing.

The College is committed to:

Function of Trustees : to ensure that the Memorandum and Articles of Association of the charity are being fulfilled; there is a legal duty to make sure that the Charity is financially viable and to ensure accounts are kept and charity law followed; to ensure that the day to day functioning of the College is on track with the aims and objectives of the Charity; to act if need be as a sounding board or in a mentoring capacity.

2

College of Healing Limited For the Year Ended 31[st] March 2025

Structure

During the period covered by this report there were 6 trustees, named above. Two of those Trustees resigned during the year, and were replaced (after the end of the period of this report) by 4 new Trustees.

The trustees meet at least 4 times during the year.

The day to day running of the Charity is managed by a sub-committee of the Trustees who meet via Zoom whenever necessary. For matters which need immediate response, guidance is provided by electronic communication with the Chair of the Management sub-committee and ratified at the next meeting.

Educational matters are discussed by a Tutors Group which meets several times a year.

General College strategy and future planning is discussed by the COH Forum which meets several times a year.

The Trustees, Tutors Group and COH Forum all circulate agendas and notes of meetings to each other for information.

Administration is carried out by a paid Administrator who is self-employed and reports both to the Management Committee and the Trustees.

Recruitment of Trustees

Trustees are recruited by specific invitation of individuals considered by the other Trustees to be suitable.

Activities and objectives in the year

The College is an educational charity whose core aim is to deliver healing courses, i.e. to deliver education in healing and cascading out information and experience.

We are not a charity that is carrying out healing, however membership and disseminating healing (advanced healing group) form part of the basic aims and objectives.

Achievements and performance, including public benefit

During the year 1[st] April 2024 – 31[st] March 2025

The College completed ran a 2-year Practitioner course 2023-2025 with 10 students registered.

The College supported the provision of 11 Foundation Courses. These are 4-day Foundation courses to Energy and Spiritual Healing which are available to anyone with an interest in Healing to attend, run by facilitators accredited by the College and which help to recruit students for the Practitioner Course. The College does not run these courses but supports them administratively.

The College also supported the provision of a 1-day course “Setting the Boundaries” and a 2-day “Foundation Facilitator Training Weekend”. The College did not run these courses but supported them administratively.

The College ran a 6-day Advanced Healing Module 2 “Exploring Negative Energies”, attended by 8 students. Advanced Healing Modules can act as CPD for professional Healing practitioners.

The College ran 4 one-day CPD courses during this period:

3

College of Healing Limited For the Year Ended 31[st] March 2025

Sacred Geometry (April 2024) (10 participants)

Yin Polarity Workshops 4, 5 and 6 (June, September and November 2024) (approx 8 participants for each day)

The College continued to run a monthly Advanced Healing Group of senior healers offering distance healing in response to requests received via our website. Recipients are encouraged to support this work via donations to the College but this is not obligatory.

Two Magazines were published during the year for Members and Friends of the COHMA (College of Healing Membership Association).

Financial review including any debts and details of reserves policy

There has been a decrease in income compared with the previous year, mainly in the fees received for provision of Practitioner Courses, Advanced Modules and CPD events.

The total decrease in income compared with the previous year was approx. £5,000.00

There were no significant variances in overall costs from the previous year. A payment of £1,140.00 to the solicitors dealing with the drafting of new Articles and a renewal fee of £1,158.91 iro hire of a self-storage facility were the two biggest single expenses. (The payment to the solicitors was a part payment of whole fee agreed. Further payments have been made outside of the period of this report.)

Therefore in contrast to the previous year the financial outcome was an overall deficit in funds of approx £5,600 in comparison to an overall surplus in funds of approx £1,300.00 the previous year.

The College continues to develop a range of suitable merchandise for sale either at events or courses, or online. Growth in this area is slow.

There are no debts and there is no reserves policy. The reserves fund represents the unrestricted funds arising from past operating results. Our policy is to build up reserves by means of annual operating surpluses if possible.

General funds are currently in credit. At the end of the year reserves were at £24,523.78 (2024: £26,921.85) (2023: £28,328) (2022: £29,968) (2021: £17,189). Apart from the reserves, at the year end, funds in the current account were £2,545.36, and in the shop account £1,380.97.

Funds held as a custodian trustee

There are no funds held as a custodian trustee.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

F.A. Doidge Trustee

==> picture [158 x 57] intentionally omitted <==

Date: 15 Dec 2025

4

College of Healing Limited For the Year Ended 31[st] March 2025

INDEPENDENT EXAMINERS REPORT

Independent Examiner’s Report to the trustees of College of Healing Limited

I report on the accounts for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of the independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. uke Keegan

Luke Keegan, ACMA. 1A The Homend, Ledbury, Herefordshire, HR8 1BN

Date:

16 Dec 2025

5

College of Healing Limited For the Year Ended 31[st] March 2025

Statement of financial activities (including summary income and expenditure account)

Recommended categories by
activity
Notes
Income
Income and endowments from:
Donations and legacies
3
Charitable activities
3
Other trading activities
3
Investments
3
Total
Expenditure
Raising funds
4
Charitable activities
4
Support costs
4
Total
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2025
2024
£
£
£
636
636
1,005
26,377
26,377
28,903
226
226
986
302
302
294
27,541
27,541
31,187
1,482
1,482
1,843
15,838
15,838
15,713
14,211
14,211
12,333
31,531
31,531
29,889
(3,991)
(3,991)
1,298
31,714
31,714
30,416
27,723
27,273
31,714

6

College of Healing Limited For the Year Ended 31[st] March 2025

Balance sheet at 31[st] March 2025

Notes
Fixed assets
Tangible assets
Total fixed assets
Current assets
Cash at bank and in hand
7
Creditors: amounts falling due
within one year
6
Net current assets
Total assets less current
liabilities
Total net assets
Funds of the Charity
Restricted funds
Unrestricted funds
8
Total funds		 Unrestrict
ed Funds
Restricted
Income
Funds
2025
2024
£
£
£
£
-
-
-
-
-
-
-
-
28,450
28,450
32,348
28,450
28,450
32,348
727
727
634
27,723
27,723
31,714
27,723
27,723
31,714
27,723
27,723
31,714
27,723
27,723
31,714
27,723
27,723
31,714

For the year ended 31[st] March 2025, the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

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

These accounts have been prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies.

Approved by the board on

And signed on it behalf by:

==> picture [148 x 54] intentionally omitted <==

F.A Doidge, Trustee

15 Dec 2025

Date

7

College of Healing Limited For the Year Ended 31[st] March 2025

NOTES TO THE ACCOUNTS

Note 1 Basis of preparation

1.1 Basis of accounting

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.

The accounts have been prepared in accordance with:

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[st] January 2019 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

Note 2 Accounting policies

2.1 Income

Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
• it is more likely than not that the trustees will receive the resources;
• the monetary value can be measured with sufficient reliability.
Offsetting There has been no offsetting of assets and liabilities, or income and
expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations Grants and donations are only included in the SoFA when the general
income recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised
to the extent that the charity has provided the specified goods or services
as entitlement to the grant only occurs when the performance related
conditions are met (5.16 FRS 102 SORP).
Tax reclaims on Gift Aid receivable is included in income when there is a valid declaration
donations and gifts from the donor. Any Gift Aid amount recovered on a donation is
considered to be part of that gift and is treated as an addition to the same
fund as the initial donation unless the donor or the terms of the appeal have
specified otherwise.
Support costs The charity has incurred expenditure on support costs.
Volunteer help The value of any voluntary help received is not included in the accounts but
is described in the trustees’ annual report.
Income from interest, This is included in the accounts when receipt is probable and the amount
royalties and dividends receivable can be measured reliably.

8

College of Healing Limited For the Year Ended 31[st] March 2025

Income from membership Membership subscriptions received in the nature of a gift are recognised in subscriptions Donations and Legacies.

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

2.2 Expenditure and Liabilities

Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Governance and support Support costs have been allocated between governance costs and other costs support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date 2.3 Assets Tangible fixed assets for These are capitalised if they can be used for more than one year and cost use by charity at least £100. They are valued at cost.

Where applicable, the depreciation rates and methods used are disclosed
in the notes.
Debtors Debtors (including trade debtors and loans receivable) are measured on
initial recognition at settlement amount after any trade discounts or amount
advanced by the charity. Subsequently, they are measured at the cash or
other consideration expected to be received.
Current asset The charity has investments which it holds for resale or pending their sale
investments and cash and cash equivalents with a maturity date less than one year.
These include cash on deposit and cash equivalents with a maturity of loss
than one year held for investment purposes rather than to meet short-term
cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial
instruments.

9

College of Healing Limited For the Year Ended 31[st] March 2025

Note 3 Income

Note 3 Income
Analysis of income
Unrestricted
funds
Total
2025
2024
£
£
£
Donations
and legacies:
Donations and gifts
636
636
1,005
Total
636
636
1,005
Charitable
activities:
Membership Fees
3,001
3,001
2,149
Courses
23,376
23,376
26,754
Total
26,377
26,377
28,903
Other trading
activities:
Sales of Merchandise and Books
226
226
986
Total
226
226
986
Income from
investments:
Interest receivable
302
302
294
Total
302
302
294
TOTAL INCOME
27,541
27,541
31,187
Note 4 Expenditure
Analysis of expenditure
Unrestricted
funds
Total
2025
2024
£
£
£
Expenditure
on raising
funds:
Fundraising trading costs
75
75
696
Website and promotional activity
1,407
1,407
1,147
Total expenditure on raising funds
1,482
1,482
1,843
Expenditure
on charitable
activities
Courses
15,838
15,838
15,713
Total expenditure on charitable activities
15,838
15,838
15,713
Support
Costs
Sub-Contractor costs
8,194
8,194
7,701
General administrative costs
3,970
3,970
3,705
Legal and professional costs
1,867
1,867
613
AGM Costs
181
181
314
Total other expenditure
14,211
14,211
12,333
TOTAL EXPENDITURE
31,531
31,531
29,889		 Unrestricted
funds
Total
2025
2024
£
£
£
636
636
1,005
636
636
1,005
3,001
3,001
2,149
23,376
23,376
26,754
26,377
26,377
28,903
226
226
986
226
226
986
302
302
294
302
302
294
27,541
27,541
31,187
Unrestricted
funds
Total
2025
2024
£
£
£
75
75
696
1,407
1,407
1,147
1,482
1,482
1,843
15,838
15,838
15,713
15,838
15,838
15,713
8,194
8,194
7,701
3,970
3,970
3,705
1,867
1,867
613
181
181
314
14,211
14,211
12,333
31,531
31,531
29,889

The Charity has no employees, staff costs for administration are on a sub-contracted labour basis. The Trustees received no remuneration or expenses during the year.

10

College of Healing Limited For the Year Ended 31[st] March 2025

Note 5 Details of certain types of expenditure

Independent examiner’s fees

2025 2024 £ 706 613

Note 6 Creditors and accruals

Analysis of creditors

Analysis of creditors
Accruals and deferred income
Total
Note 7 Cash at bank and in hand
Cash at bank and on hand
Total		 2025
2024
£
£
727
634
727
634
2025
2024
£
£
28,450
32,348
28,450
32,348

Note 8 Charity funds

8.1 Details of material funds held and movements during the CURRENT reporting period

Fund names
Type
Purpose and
Restrictions
General Fund
U
Total Funds as per balance sheet		 Fund
balances
brought
forward
Income
Expenses
Transfers
Fund
balances
carried
forward
£
£
£
£
£
31,714
27,541
(31,531)
27,723
31,714
27,541
(31,531)
27,723

8.2 Details of material funds held and movements during the PREVIOUS reporting period

Fund names
Type
Purpose and
Restrictions
General Fund
U
Total Funds as per balance sheet		 Fund
balances
brought
forward
Income
Expenses
Transfers
Fund
balances
carried
forward
£
£
£
£
£
30,416
31,187
(29,889)
31,714
30,416
31,187
(29,889)
31,714

11

College of Healing Limited For the Year Ended 31[st] March 2025

Note 9 Transactions with trustees and related parties

9.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity

9.2 Trustees' expenses

No trustee expenses have been incurred, other than out of pocket expenses incurred on behalf of the charity.

9.3 Transaction(s) with related parties

The following related party transactions were incurred during the period:

Name of the
trustee and
(related party)		 Relationship to
charity		 Description of the
transaction(s)
2025 2024
£ £
D Balen (Balens Ltd) Director & Trustee Insurance purchased from 200 211
Balens Ltd
D Balen (Balens Ltd) Director & Trustee Student Insurance purchased 103 183
from Balens Ltd
D Balen (Balens Ltd) Director & Trustee Room Hire from Balens Ltd 1,500 2,180
J Radley Director & Trustee Teaching fees and expenses 4,701 3,383
paid to J Radley
D O’Connell Spouse of D Balen Supervision Fees - 418
F Doidge Director & Trustee Teaching Fees -
 817

Note 10 Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of winding up, such an amount as may be required, not exceeding £1.

Note 11 General Information

College of Healing Limited is a private company, limited by guarantee, incorporated in England and Wales, registered number 02142527. The registered address is 1A The Homend, Ledbury, Herefordshire, HR8 1BN

12

College of Healing Limited For the Year Ended 31[st] March 2025

Detailed Statement of Financial Activities

Income and endowments from:
Donations and legacies
Charitable activities
Membership Fees
Courses
Other trading activities
Book and Merchandise sales
Investments
Interest receivable
Total Incoming and endowments
Expenditure:
Website and promotional activity
Costs of other trading activities
Charitable activities
Courses
Support costs
Sub-contractor fees
Rent
Computer & IT
Bank charges
General insurances
Print, postage and stationery
Subscriptions
Telephone, fax and broadband
Governance Costs
Accountancy and Charitable Examination
Legal Costs
AGM Costs
Total expenditure
Net Income/(expenditure)
Net movement in funds		 2025
2024
£
£
636
1,005
636
1,005
3,001
2,149
23,376
26,754
27,013
29,907
226
986
226
986
302
294
302
294
27,541
31.187
1,407
1,147
75
696
1,482
1,843
15,838
15,713
15,838
15,713
8,194
7,701
1,159
1,159
881
45
210
209
200
211
1,092
1,685
210
195
217
202
12,164
11,406
727
613
1,140
-
181
314
2,048
927
31,531
29,889
(3,991)
1,298
(3,991)
1,298

13

College of Healing Limited For the Year Ended 31[st] March 2025

14

SIGNATURE CERTIFICATE

Document

Name College of Healing Accounts 2024-25.pdf Creator Luke Keegan (luke@greendawnaccounting.co.uk) Date 12 December 2025 9:25:13 UTC Identifier 66e8dd0e-de1d-45eb-ab49-b10ee5a1de59

Signers

fran@coachingforwellbeing.co.uk

E-mail fran@coachingforwellbeing.co.uk Signed 15 December 2025 12:05:58 UTC IP address 80.41.188.32

SIGNATURE CERTIFICATE

Document

Name College of Healing Accounts 2024-25 (Signed).pdf Creator Luke Keegan (luke@greendawnaccounting.co.uk) Date 16 December 2025 9:59:05 UTC Identifier d7bb3b27-8aef-4056-aa5e-d35cb683a532

Signers

Luke Keegan

E-mail luke@greendawnaccounting.co.uk Signed 16 December 2025 9:59:29 UTC IP address 185.82.156.35