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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- 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:
1. accounting records were not kept in respect of The Dr Edward Bach Healing Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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**
## **___________________________________________________________________________**
|**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**
## **___________________________________________________________________________**
|**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**
## **___________________________________________________________________________**
## **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)**
## **___________________________________________________________________________**
## **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)**
## **___________________________________________________________________________**
**----- 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)**
## **___________________________________________________________________________**
## **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)**
**___________________________________________________________________________**
|**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
## **Parties involved with this document**
## **Document processed**
## **Party + Fingerprint**
|Fri, 2nd Feb 2024 14:57:52 UTC|Judy Gillian Howard - Signer (6d4fd62f6af2737993d9af3cbf7af589)|
|---|---|
|**Audit history log**||
|**Date**|**Action**|
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|Fri, 2nd Feb 2024 14:57:52 UTC|Judy Gillian Howard signed the envelope (195.180.57.150)|
|Fri, 2nd Feb 2024 14:57:09 UTC|Judy Gillian Howard viewed the envelope (195.180.57.150)|
|Fri, 2nd Feb 2024 14:35:04 UTC|Document emailed to party email (13.41.64.11)|
|Fri, 2nd Feb 2024 14:34:56 UTC|Sent the envelope to Judy Gillian Howard for signing. (13.40.111.196)|
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|Fri, 2nd Feb 2024 14:34:56 UTC|Judy Gillian Howard has been assigned to this envelope. (13.40.111.196)|
|Fri, 2nd Feb 2024 14:34:56 UTC|Envelope generated. (13.40.111.196)|
|Fri, 2nd Feb 2024 14:34:56 UTC|Document generated with fingerprint|
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