Charity registration number: 802568
The Dr Edward Bach Healing Trust
Annual Report and Financial Statements
for the Year Ended 31 March 2022
THE DR EDWARD BACH HEALING TRUST
Contents (continued)
_______________
| Reference and Administrative Details | 1 |
|---|---|
| Statement of Trustees' Responsibilities | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 10 |
THE DR EDWARD BACH HEALING TRUST
Reference and Administrative Details
_______________
Trustees Mrs J Howard Ms A Sayce Mr B Charles Charity Registration Number 802568 Principal Office Mount Vernon Brightwell-cum-Sotwell Wallingford Oxfordshire OX10 0PZ Independent Examiner Haines & Company Chartered Certified Accountants Henderson House Hithercroft Road Wallingford Oxfordshire OX10 9DG
Page 1
THE DR EDWARD BACH HEALING TRUST
Statement of Trustees' Responsibilities
_______________
The trustees are responsible for preparing the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 14 June 2023 and signed on its behalf by:
......................................... Mrs J Howard Trustee
02 Feb 2024
Page 2
THE DR EDWARD BACH HEALING TRUST
Independent Examiner's Report to the trustees of The Dr Edward Bach Healing Trust
I report to the trustees on my examination of the accounts of The Dr Edward Bach Healing Trust for the year ended 31 March 2022.
Responsibilities and basis of report
As the charity trustees of The Dr Edward Bach Healing Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the The Dr Edward Bach Healing Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of The Dr Edward Bach Healing Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... B R Haines FCCA Chartered Certified Accountants Association of Chartered Certified Accountants
Henderson House Hithercroft Road Wallingford Oxfordshire OX10 9DG
14 June 2023
Page 3
THE DR EDWARD BACH HEALING TRUST
Statement of Financial Activities for the Year Ended 31 March 2022
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| Note Income and Endowments from: Investment income 2 Total income Expenditure on: Charitable activities Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 10 Note Income and Endowments from: Investment income 2 Total income Expenditure on: Charitable activities Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 10 |
Unrestricted funds £ 28,502 28,502 (15,256) (15,256) 13,246 13,246 254,438 267,684 Unrestricted funds £ 19,033 19,033 (10,395) (10,395) 8,638 8,638 245,799 254,437 |
Restricted funds £ - - - - - - 161,396 161,396 Restricted funds £ - - - - - - 161,396 161,396 |
Total 2022 £ 28,502 |
|---|---|---|---|
| 28,502 | |||
| (15,256) | |||
| (15,256) | |||
| 13,246 | |||
| 13,246 415,834 |
|||
| 429,080 | |||
| Total 2021 £ 19,033 |
|||
| 19,033 | |||
| (10,395) | |||
| (10,395) | |||
| 8,638 | |||
| 8,638 407,195 |
|||
| 415,833 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 10.
The notes on pages 6 to 10 form an integral part of these financial statements. Page 4
THE DR EDWARD BACH HEALING TRUST
(Registration number: 802568) Balance Sheet as at 31 March 2022
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| Note Fixed assets Tangible assets 7 Current assets Cash at bank and in hand 8 Creditors: Amounts falling due within one year 9 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 10 |
2022 £ 285,584 144,126 (630) 143,496 429,080 161,396 267,684 429,080 |
2021 £ 285,584 130,879 (630) |
|---|---|---|
| 130,249 | ||
| 415,833 | ||
| 161,396 254,437 |
||
| 415,833 |
The financial statements on pages 4 to 10 were approved by the trustees, and authorised for issue on 14 June 2023 and signed on their behalf by:
......................................... Mrs J Howard Trustee
02 Feb 2024
The notes on pages 6 to 10 form an integral part of these financial statements. Page 5
THE DR EDWARD BACH HEALING TRUST
Notes to the Financial Statements for the Year Ended 31 March 2022
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1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Investment income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Page 6
THE DR EDWARD BACH HEALING TRUST
Notes to the Financial Statements for the Year Ended 31 March 2022 (continued)
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Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
2 Investment income
| Interest receivable and similar income; Interest receivable on bank deposits Income from rents Total for 2022 Total for 2021 3 Expenditure on charitable activities Note Governance costs Total for 2021 |
Unrestricted funds General £ 2 28,500 28,502 19,033 Unrestricted funds General £ 15,256 10,395 |
Total funds £ 2 28,500 |
|---|---|---|
| 28,502 | ||
| 19,033 | ||
| Total funds £ 15,256 |
||
| 10,395 |
Page 7
THE DR EDWARD BACH HEALING TRUST
Notes to the Financial Statements for the Year Ended 31 March 2022 (continued)
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----- Start of picture text -----
Total
expenditure
£
----- End of picture text -----
4 Analysis of governance and support costs
Governance costs
| Other governance costs Total for 2022 Total for 2021 |
Unrestricted funds General £ 15,256 15,256 10,395 |
Total funds £ 15,256 |
|---|---|---|
| 15,256 | ||
| 10,395 |
5 Independent examiner's remuneration
Examination of the financial statements
2021 £ 630
Page 8
THE DR EDWARD BACH HEALING TRUST
Notes to the Financial Statements for the Year Ended 31 March 2022 (continued)
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6 Taxation
The charity is a registered charity and is therefore exempt from taxation.
7 Tangible fixed assets
| 7 Tangible fixed assets |
|||||
|---|---|---|---|---|---|
| Cost At 1 April 2021 At 31 March 2022 Depreciation At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 8 Cash and cash equivalents Cash at bank 9 Creditors: amounts falling due within one year Accruals 10 Funds Balance at 1 April 2021 £ Unrestricted funds General 254,438 Restricted funds 161,396 Total funds 415,834 |
Incoming resources £ 28,502 - 28,502 |
Land and buildings £ 285,584 |
Total £ 285,584 285,584 - 285,584 285,584 2021 £ 130,879 |
||
| 285,584 - |
|||||
| 285,584 | |||||
| 285,584 | |||||
| 2022 £ 144,126 2022 £ 630 Resources expended £ (15,256) - (15,256) |
|||||
| 2021 £ 630 |
|||||
| Balance at 31 March 2022 £ 267,684 161,396 |
|||||
| 429,080 |
Page 9
THE DR EDWARD BACH HEALING TRUST
Notes to the Financial Statements for the Year Ended 31 March 2022 (continued)
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| Unrestricted funds General Restricted funds Total funds |
Balance at 1 April 2020 £ 245,799 161,396 407,195 |
Incoming resources £ 19,033 - 19,033 |
Resources expended £ (10,395) - (10,395) |
Balance at 31 March 2021 £ 254,437 161,396 |
|---|---|---|---|---|
| 415,833 |
11 Analysis of net assets between funds
| 11 Analysis of net assets between funds | |||
|---|---|---|---|
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets 12 Analysis of net funds Cash at bank and in hand Net debt Cash at bank and in hand Net debt |
Unrestricted funds General £ 124,188 144,126 (630) 267,684 Unrestricted funds General £ 124,188 130,879 (630) 254,437 At 1 April 2020 £ 122,241 122,241 |
Restricted funds £ 161,396 - - 161,396 Restricted funds £ 161,396 - - 161,396 At 1 April 2021 £ 130,879 130,879 Financing cash flows £ (12,352) (12,352) |
Total funds at 31 March 2022 £ 285,584 144,126 (630) |
| 429,080 | |||
| Total funds at 31 March 2021 £ 285,584 130,879 (630) |
|||
| 415,833 | |||
| At 31 March 2022 £ 130,879 130,879 At 31 March 2021 £ 109,889 109,889 |
13 Related party transactions
Page 10
THE DR EDWARD BACH HEALING TRUST
Statement of Financial Activities by fund for the Year Ended 31 March 2022
| Income and Endowments from: Investment income Total income Expenditure on: Charitable activities Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Total Unrestricted Funds 2022 £ 28,502 28,502 (15,256) (15,256) 13,246 13,246 254,438 267,684 |
Total Unrestricted Funds 2021 £ 19,033 |
|---|---|---|
| 19,033 | ||
| (10,395) | ||
| (10,395) | ||
| 8,638 | ||
| 8,638 245,799 |
||
| 254,437 |
This page does not form part of the statutory financial statements. Page 11
THE DR EDWARD BACH HEALING TRUST
Statement of Financial Activities by fund for the Year Ended 31 March 2022 (continued)
| Income and Endowments from: Expenditure on: Net income/(expenditure) Reconciliation of funds Total funds brought forward Total funds carried forward |
Total Restricted Funds 2022 £ - 161,396 161,396 |
Total Restricted Funds 2021 £ - 161,396 |
|---|---|---|
| 161,396 |
This page does not form part of the statutory financial statements. Page 12
THE DR EDWARD BACH HEALING TRUST
Detailed Statement of Financial Activities for the Year Ended 31 March 2022
| Income and Endowments from: Investment income (analysed below) Total income Expenditure on: Charitable activities (analysed below) Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Total 2022 £ 28,502 28,502 (15,256) (15,256) 13,246 13,246 415,834 429,080 |
Total 2021 £ 19,033 |
|---|---|---|
| 19,033 | ||
| (10,395) | ||
| (10,395) | ||
| 8,638 | ||
| 8,638 407,195 |
||
| 415,833 |
This page does not form part of the statutory financial statements. Page 13
THE DR EDWARD BACH HEALING TRUST
Detailed Statement of Financial Activities for the Year Ended 31 March 2022 (continued)
| Investment income Income from investment properties Interest on cash deposits Charitable activities Repairs and maintenance Office expenses Independent examiner's fee Bank charges |
Total 2022 £ 28,500 2 28,502 (15,254) - - (2) (15,256) |
Total 2021 £ 19,000 33 |
|---|---|---|
| 19,033 | ||
| (9,393) (312) (630) (60) |
||
| (10,395) |
This page does not form part of the statutory financial statements. Page 14
Issuer Haines & Company Document generated Fri, 2nd Feb 2024 14:34:55 UTC Document fingerprint d0bf1c5645707fac75b6393ce607d926
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