Company reglstratlon number 02459323 (England and Wales)
Charity reglstratlon nurn￿r 900339 (England and Wal•sl
GAIA HOUSE TRUST
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

GAIA HOUSE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
T Blanch
A Lacey
P Suthertand
P Stevenson
A Rodogovsky
S Alyce
J Hodd8r
V Murphy
Se¢retary
T Blanch
Country of Incorporatlon
United Kingd¢Jm
IEngl8rtd and Wales)
02459323
Charlty registr8tlon
England and Wales
900339
Prfnclpal address
Gaia House
West Ogw811
Newton Abbot
Devon
TQ12 6EW
Reglstered offl
Gaia House
West Ogwell
Newton Abbot
Devon
TQ12 6EW
Audltor
Streets Audit LLP
Tower House
Lucy Tower Street
Lincoln
Lincolnshire
LN1 1XW
Accountants
Rupp & Fraser LLP
7 St Paul's Road
NevAon AbLN)t
Devon
TQ12 2HP
Bankers
HSBC Newton Abbot
42 Courtenay Street
Newton Abbot
Devon
TQ12 2EB
SollGltors
Tozer
Broadw8lk House
South8mhay West
Exetsr
Dw)n
EX1 1UA

GAIA HOUSE TRUST
CONTENTS
Pag•
Trustees, rep)rt
Statèment of trustee5' responsibilibes
Independent audrto¢s rewt
10-12
statemenl of flnanclal activltlas
13
Balance sheet
14
ststement of cash flows
15
Notes to the fin8nfAal ststements
16-28

GAIA HOUSE TRUST
TRUSTEES. REPORT IINCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their report and financial statements for the year end8d 31 December 2025.
The financial statements have been prepared In a¢cord8n¢e with the accounting policies set out in not8 1 to th
rinanaal slatements and comply with the charitys goveming document, the Companies Act 2006 and 'AccoLJnting
and Reporting by Charities.. Statement of Recommended Practice applicable to charityes preparing their accounts in
accordance wth the Finandal Reporting Standard appli￿able in the UK and Republic of Iraland (FRS 1021" {ès
amanded for accountlng periods ￿Mmen￿ng from 1 January 20161
Oblo¢tlv•s and a¢tiviti8s
Our purposes are sal out in the objects within our memorandum of assodalion, and are..
To preserve, protect and enhance physical. mentsl. emotional and splritual health by the provislon of
centre for the instruction and practice of meditslion.
To provide education and instruction in meditstion.
In pursuit of these purposes, we aim to provide a year-round programme of residential and online meditation
retreat5 and events of varwng length led by teachers from drfferent backgrounds. The meditation and instruction are
all dra￿rn from the Buddhist tradition. We are not sectarian but primarily draw upon teachings that are compatible
th the contemporary Vipassana or Insight IAeditation tradition and its focus on meditation as a beneficial
Irar)sformalive process, with our retreats Concentrating primarily on silent meditation rather than a riluakbased or
liturgical conlenl.
To maintain an inspiring and reflective environrrienl for our ￿treats, we also aim to support Ihg resident stsff who
Care for those who stay with us and do the day-to-day work of running the house,. we aim to look after the grounds
and fabric of the retreat centre-, and lo maintain Silence withln the house and gardens. We aim to make retreats and
other activities accessible to all, subsidising and offering flnanctal assistance with the cost of retreats for people for
whom the cost is too hlgh.
Ensurlng our work dalivors its aims
Each year wg revigw th8 SUCC8ss8s and otherwis8 of Ihe previDUS yearfs programme as we embark upon compiling
the next ye8¢s programme. After each retreat we ask retreatanls to complete feedback forms. and we note
comments on our administration, facilits'es. the quality of teaching, and the types of retreat on offer. Our resident
staff are central to the success of our centre, so they have regular supervision sessions from department managers
which provide opportunities for feedback from them. The Tearh¥r Council members provide advice and feedback on
our strategic development, the quality of the programme and the quality of the environment offered by our buildings
and grounds. Trustees, teachers. the director and staff work closely logelher lo ensure that our activities are aligned
with our objects and that we comply with the Charrty Commission's gui(lance on public benefiL
The focus of our worf(
We continue to develop our Meditation programme. we are working to make our offerings available to people of all
backgrounds-, and to ￿are for our buildings and ground5. We work in a way th81 eml)odies our ethical principles,
based on compassion and nontharming. ￿ongsIde the intention lo enhance wellbeing we bring into the instructy
of medltstion an awareness of our impact upon others by taking care to lessen our environmental Impact.
We aim to offer a balanced residential Retreat Prograrnme that caters for those new to m8ditation as w811 as those
vtho are more exPerien￿d. Residential retrealants are normally accommodatéd in 8 r8nge of single, dwble and
dormitory style rooms. One wing of the house is sel aside for individuals to corne on sew-directed meditation retreats
of one week or more whilst receiving instruction from our teacher in residence. We also offer a varEty of C￿line and
Iwestreamed rgtreats.

GAIA HOUSE TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
We aw committed to enhancing our offering 2nd making it more widely available to a wore diverse population and
moving our events online has conlributed to this signrficantly. Gaia House has a Diversity and Irsdusion Working
Group that explores the ways we might pul up unintentional barriers to people who may benefit from G813
House offers. This working group has devek)ped resourc85 and explored training OPPDrtunities to raise our
collective awareness of prejudice and prlwl8ge, and ways that unconscious ￿mmUnICation and action mlght leave
people excluded from our offerings.
We 5UPPOrt new teachers by inviting them to lead short retreats as well as working alongside experienced teachers
on longer retreats. This ensures thal there are sufficient teachers available to lead retreats and provide us With
support in the longer term.
In addition lo our policies and procedures that help lo safeguard vulnerable adults who might com8 lo Gaia House.
our induction and training offers stsff and teachers support in taking appropriate care of everyone who vislts as well
as our responsibilities lo prevent and rèspond to safeguarding issues.
We us8 a variety of media to cornmunicate with those who use our seNces lo ensure that their needs are met and
that they havo a sense of being well IoDked4fter. Our website is regularfy updated and contains dear infomiation
about ovr prices and the subsidies we offer in order to support those for whom stsndard prices are bo high. We use
email nevLsletters and social media alongside our website to ensure that those who wish to keep in touch with our
offerings and activities are kept up to date during the year. We publish our yeady programme on our website in
parts,. the first quarter is published in the summer of the preceding year and the remainder of the programme in
autumn. We circLJ18te a printed programme to our mailing list. anij on request, to other meditation centres and
medilabon sitting groups in the UK.
We continue to maintain the Grade 2 list8d building, which we occupy, and manage the grounds uslng organic
gardening methods.
Our team of resident staff play a k8y role in SUPPOTbng those vtho stay at Gaia House on rel￿al and taklng care of
the building. We provide them with a support package lo ensure that they are able to live and work here whilst still
finding il a rewarding and fulfilling experience that contrlbutes to their own well-being.
In accordance with the tr8dition of insight meditation our teachers offer their servi￿$ free of charge. At the end of
retreats the retreatants are invited lo make donations to the leachers to help them with their living costs. This hdps
Us keep our prices low whllst sllll being able to offer retreats led by experienced and well-known teachers.
Public benefft
The trustees have pald due regard lo guidance issued by the Charity Commisslon in decbding what activities the
charity shoukj undertake.

GAIA HOUSE TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORD
(CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Signlficant Actlvltles
In 2025, our retreats at Gaia Houso have been largely fully booked, many with wailing lisl5.
The varied programme of gnline retreats and events throughout the year ha5 evolv8d and be¢ome more inlegraled
with our in*et50n retreats and includes a popular, free, daily Morning rneditalion. This together wth a number
of similarly free online talks has built a stable online practice conimunity. In-person retreats slill provide most of the
charity's income, however¢ our online events now bring in a significant part of our income - allowng us to make
more of our offering5 financlally acc8ssible to all. One way this has been achieved is by running bur retreats in
2025 on the basis of'dana'_ where people can make a donation after the ￿treat if they wish. bul this is not needed
or expected.
We are largely at capacity with the number of people we can accommodate at our premises in Wesl Ogwell, so the
potential for growth in now online and a growing team of staff are developing this further. Online events significantly
contribute to our intentions to be universa11y accessible, both physically and financially. They also offer flexibility in
the formats of delivery Ihal can be explored. Outside of the context of a silent retreat environment, talks,
discussion, courses and other interactive modaliti'es are now being offered.
A training programme for new Community Dharma Leaders ICDLS) fmm a range of backgrounds completed in 2025
and increased the total number of active CDLS to 53. These ambassador5 for the Dharm8 are trained to support
people to continLJe the practices that are taught al Gaia House within their communities.
Doveloping the house and grounds
We completed a long list of repairs and Improvements lo the house and grounds in 2025, induding.. replacing the
Garden Wing roof., installing PV solar pane15 on th8 Gard8n Wing roof: repairing and repain￿ng Garden Wing
windows,. replaung the $018r hot w8t8r panels on the Hemiitage roof,. linking the Hemitage, Garden Wng 8n¢J
Coordinator Wing hot water to the biomass and replacing the electric showers.. redecorating the Garden Wing.
Hermitage and Walking Room; replacing 25 mattresses and many bedding sets,. installing a new composbng
system to handle food waste", replacing an old poly-tunnel: building a lean-to in the walled garden for improved
storage., installing an EV d)arger in the car parf(.
Developing our Human ResoU￿e8
In 2025 we recruited two part-time IT Support Officers on a job share arrangement lo replace our out9￿ng IT
Support Officer. Otherwise our non-residential staff remained sjnchanged
D•¥aloplng our technological resources
The redesSgn of our website continued in 2025 and ￿11 launth in 2026.
We made mSnlmal ch8nges to our IT systems in 2025 but ￿annIng was undertaken for signtficant work lo take place
in 2026. including replacing our server, cabling and swtchas.
MaintainiThg Ilnanclal stablllty and resourclng our future plans
2025 was a successful year Wbth retreats well attended and retreat income above budget. We ended the year with
reserves above target. We also completed improvements, induding installation of PV panels. which wll help reduce
Jture costs.
We are in a healthy position to be able to ftjrther. Invest In improvSng our farytlties and the Twsl is actively discussing
Ihe best ways to achleve thi5.
Thanks to a grant fr(Th the Hemera Foundation we have been able to schedule Family Retreats in 2025 and 2026.
These retreats are popular and provide a unique opportunity for parents and children to benefit fomi our offering.
However. they are expensive to run and bring in less income than our regular retreats. Thg grant will fully cover the
extra expenses and loss of income.

GAIA HOUSE TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
How our activltles dellver publ1¢ beneflt
The main activities in support of our charitable objectives a￿ described in earlier sections of this report_ Information
about the number of people who have attended our programme and the financial support with c0515 that they have
re￿Ived is detsiled in Ihe section on "Achievement and P8rfomanc8' below.
Volunteers
Gaia House is supported throughout the year by the dedicated work of a community of volunteers who help lo take
care of the running of the house, and Maintenan￿ of its grounds. During 2025 volunteers offered 1.377 hours of
seNice at Gaia House and 39 volunteer days of support to the online programme.
Strateg5c rep¢rt
The description under the headings "Achievements and performance" and "Financial review. meet the company law
requirements for the trustees lo present a str8legic report.
Achlevement5 and perforniance
Charltable actlvltles
Key facts (figures in brackets relats to 20241-'
38 {39) in-house residentlal group retreats from 1 to 28 days long were attended by 1763 11784}
people for a lotsl of 9009191031 nights.
25512381 people stayed on personal retreat for a total of 3491 137011 nlghts.
671471 online events were atiended by 4091 138471 people.
The charitys Financial As$istsn¢é and Bursaries Fund made grants of £107.328 {£105,941110 468
14651 retreatsnts.
ThSs indudes £14,8241£20.850) to 57175) young people.
And £32.237 {£13,710) lo help 23711931 people to pay our bwer 5UPPOrted rate5.
Our charllable activities are also described in Ihe sections on 'Focus of our work, and 'SlgnM¢ant ActNrtSes'
Gen•r81 Dats Protectlon R•gulatlon {GDPRI
In line with our commitment to best pradce around data protecilon. we contlnue to meet the requirements of the
GDPR which eAme into effect in May 2018 a(￿55 all area5 of Gaia House including the newly offered cnline
activitses. We will continue to review and monitor in this area.
Fundraising activities
Thanks to the generosity of ￿Jr supporters, in 2025 we raised £223,936 from indimdual donors and regular glvers.
Investment P•rfornianc•
Investments are held in Epworth Investment Management Company and were valued al £105,205 on the 31
Dèc8mb8r 2025 (2024, £92,677) an increase of £12,528.

GAIA HOUSE TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Finan¢lal revlew
Financial P051tlon
The charity made a surplus 2025 of £32,564 compared a surplus in 2024 of £298.415.
Totsl incoming resources in 2025 were £1,267,779 compared lo £1,366.290 in 2024.
Retreat income in 2025 was £974,947 compared to £1,014.750 in 2024.
Expenditure In 2025 was £1,244,868 cx)mpared to £1,072,825 in 2024.
Re6epieG Pollcy
Definition of reserves
Res8rv8s arè that part of a charitls unrestricted funds that is freely available to spend on any of the thantys
purposes. Gaia House Trust's reseNes are calculated as total funds less the value of fixed assets, restricted and
d8signated funds.
All the Tnjst's fixed assets (such 8s buildings and equipment) are essenb'al to the running of the charity, so their
value is excluded from the cal¢ulalion of r8seThes.
Reason for holding reserves
Gaia House Trust holds reserves primarily to insulate against unexpected variations in income or expenditure. The
Trust Considers an event that disrupts the running of our residential retreat centre lo be the most significant risk to
our financial stability.
Reserves increased in 2025 due to strong retreat bookings and some postponed development projects. The Trust is
actively discussing ways that we can invest in our infrastruduTe to improve the retreat environment- particularly for
long-term retreatants staying in the Hemiilage. We also continue to review the btsst W8yS to increase financi81
accessibility through a combination of Dana retreats (offered on a donation basis) and subsidised retreat rates
through our Financial Assistance and 8ursarie5 fvTh1.
RestsictedlDe5ignated Funds
Family Retreat Fund: £29.288
This will be used to subsidise the running of Family Retreats in 2026.
Cydi¢al Maintenance Fund.. £36,199
We budget £20,000 per year for high-value, low-frequency Maintenan￿ projects. The Cyclical Maintenance Fund
byill increase or decrease depending on whether actual spending is more or less than this.
Investment pollcy and objectives
We have, in line with our ethical prin￿pIes, thosen to invest vith Epworth Investment Managementcompany and in
2025 they yielded dividends of £2,87612024 £2,725).
Rlsk manag•m•nt
The trustees have asse$s8d th8 major risks to which the charty is exposed and are satisfied thatlhere are systems
are in place to mitigate exposure to the major risks.
The Gaia House risk register is reviewed annually by the Trust. 11 is also updated as required in response to new
events or changes in lègislation vthich need to be reflected and managed by Gaia House. Appropriate acb.ons are
tsken to mlnimise the impact of risks to acceptable levels. ￿lIst taking Into account the size of our organisation.

GAIA HOUSE TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Plans for future pèrlods
Our work to make what we offer more univer5alty accessible, both finanaally and culturally has bome fnjit, and
continues to bè developed. We are now collecting demographic data to better undarstand the 8ffects of our efforts.
We have again arranged a number of retreats for 2026 that are being offered purety on the basis of people's
generosty, and if this goes well it may be extended further. Dharma teachings are always freely ¢)ftred on the basls
of mutual generosity by the teachers. but additional income from our online programme and the generosity of our
communty is now allowing us to sustain the running costs of some retreats this way also. Gaia House would like to
continue lo extend this model. This emphasis not onty embraces and nurtures a culture of generosity, which is very
much in-line with the meditation teachings Gaia House promotes, but additionalty, makes events that are offered on
'Dana' OT generosityldonation basis accossible to anyone, matter their financial cArcumslances.
We are soon plannlng lo launch our first on-demand digital cours8 lo support people who come to Gaia House to
integrate their expefience when they return home. If this is successful we may extend this to other areas.
Our continuing commitment to diversity and inclusion has developed in our communications pract1￿$, training and
policy development. We wnlinue a programme of training to supwt greater awareness and sensitivity within our
team and among our community group leaders to supporting people with a range of different identities.
Structure. governance and management
Gov•rning document
Gaia House Trust is a company limited by guaTantee and registered as a charity in 1990. The company was
estsblished under a Memorandum of Association which established the objects and powers of the charitable
company and is govemed under its Artides ofAssociation.
The trustees, are also the dire￿or8 for the purpose of company law, and who senfed during the year and up to
the date of signatur8 of th8 financial statements were..
T Blanch
A Lacey
H Higginson
P Sutherland
P Stevenson
A Rodogovsky
S Alyce
J Hodder
V Murphy
(Resigned 10 March 20251
Recrultment and appointment of new trustses
All trustees give their time voluntarily and re￿1ve no benefrts from the Charity. Expenses are red8imed by some,
and this is noted in the a¢counts.
The Trust continues lo develq), recruiting people with a diversty of perspective and breadth of ￿￿81 locètlon, skills
and professional èxpÈrience amongst tts members. New trustees are recruit8d via Gaia House's email newsletter.
th8 website and by personal approaches. It is important for trustees to have an understsnding of and sympathy wlh
the wod( of the charlty, so it is rK)￿allY necessary for potential trustees lo have attended retreats at Gaia House
before they be seriously considered for this role.

GAIA HOUSE TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Organlsatlonal Structyrg and De¢l$lon Maklng
The Tnjst. consisting of 9 trustees at 3111212025, develop th8 Str8tegic direction and poliaes for the charity with the
support of a StTategi¢ Steering Group comprised OT experienced Tru51ees, Senior Staff and repr8S8ntatives from the
Teacher Council. This body has representation across the organisalion to ensure recommendations and d8cisions
are joined up and grounded in practicable logistics. The Director also attends the Trust meetings along with other
staff as appropriate. The Trust prefers to make decisions based on consensus, allowing individual views and
concems on particular issues to be addressed as thoroughly as possible. Th8 Trust met three times in 2024.
The Finance and General Purposes Committee met three tOme5 during 2024. This group has a quorum of three
Trustees. is also attended by the direGlor and makes operational and strategic recommendations to th8 Trust.
The Gaia House Teacher Council continues to offer the essential Tole of offering expert advi￿ to the board of
trust8es. The Teacher Council offer guidan￿ on how the Dhamia (the teachings of the Buddha} is best offereé and
by whom at Gaia House. This operates through the Strategic Steering Group, representation at Trust meetings and
system of Committees Ihal include teachers and trustees, supported by relevant staff members.
Membership of our Committees that 5UPPOrt a range of operational areas comprises at least one Trustee and one
Teacher, the Dlreclor and other management staff support as appropriale. Specific areas covered by Committees
and Working Groups are Programme Planning, Retreatant Financial Supportl Financial Assistan￿ and Bursaries
Fund, Retreat Environment, Communications. Diversity & Inclusion and Strategic Steering.
Day to day responsibility for operation5 is delegated to the Director, SLJPPOrt8d by the Operations Lead, Staff
Support Teacher and a team of 6 department managers IFinance, Devèlopmenl, Programme, Maintenance.
Communications and Kitchen & Garden,) as well as 9 other non-re8idenlial staff. and the te8m of 8 residènt staff.
The Diretxorfs responsibility covers th8 following opeTalional areas=
To help the Trust to develop Its short-temi survival strategy as well as its longer-teTrn vision.
To dellver an effective programme of online and In-house activities in consultation with representatives of
the Teacher Council.
To develop a strategy for the long-temi sustainability and development of Gaia House building, minimising
its carbon foolprlnt as much as is practic8ble.
To ensure that staff and volunteers achieve their full potential by means of mentoring. support and relevant
tr8ining.
To Implement effective ftjnd-raising and marketing strategies.
To oversee financial and resource planning and to ensure complianee with relevant legislation and
regulation.
To develop as organisation that challenges prejudice and ignorance of all kinds, including being actively
anti-racist in support of the Tnjsfs eommitmenl to diversity, equality and inclusion.
To ensure that retreat5 are culturally and financially acc8ssibl8 to all.
Inductlon and tralnlng of new trustees
Attendance on retreats over a number of years is an effective introduction to the work of the charity. New trustees
follow an Induction programme that indudes spending time wlh stsff in order to become fully familiar with the work
of Gaia House. They now attend Trust meetings as provisional trustees in order to gain a thorou
understanding of their roles and responsibilities. This gives the Trust an opportunity to assess the applicanvs
5Uitability for the role and gives the applicant an opportunity lo understand the role they are 8pplying for. New
trustees are formally appointed onty after they have successfully completed the recnjimienl p￿￿&S9. We welcome
requests lo join the Gaia House Trust through our website.

GAIA HOUSE TRUST
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
d•r natwork
Gaia House has links with a wide ne￿Ork of mindfvlness and mèditatson organi5ats.ons throughout the UK. Through
its teachers it maintains close links with Mindfulness Programmes at Oxford. Exeter and Bangor universities as well
as Bodhi College and similar cenlres such as Sharpham Trust. Via its website. Gaia House also facilitates
etworking between meditation sitbng groups Ihroughoul the UK.
Gaia House also operates within 8 we5tem tradition of Insight Meditation centres, and links are maintained wth
similar centres Sn the USA and Europe. the Insight Meditation Society in Barre, Massachusetts.. Spirit Rock in
Califomi8.' Dharmagiri in South Africa,. and the Bealenberg Centre in Switzerfand.
Related parti05
Any related paty interests are declared by trustees and other particllpants in meetings. None of our trustees receive
romvneration or olhei benefits from their work as trustee5 Other than the Teimbursement of expenses.
I new members ofTrusl. its Committees and Advosory and Worklng Groups are made aware ofthe Chadty
Commission guidance and definition of related party interests and the need to dedare any Snteresl either al the start
of 8 meeting or when an item becomes re18vant lo make a declaration. D8p8nding on the item appropriate action is
then taken regarding that Item and the trustee's invofvement.
Audltor
In accordance wlth the companys artides. a resolution proposing Ihat Streets Audit LLP b8 r8appointed 8$ auditor
of the company wll be put at a General Meeting.
The trustees. annual report was approved and signed on behaw of the board of tnjstees by..
T Blanch
Trustee

GAIA HOUSE TRUST
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees, who are also the dlrectors of Gaia House Trust for the purposè of company law. arè responsible for
preparing the Trustees. Report and the financial statements in accordance with applicable Saw and Unit&d Kingdom
Accounling Standards (United Kingdom Generally Accepted Ac¢ounling Practice).
Company law requires the trustees to prepare finanaal statements for each financial year which give a true and fair
view of Ihe state of affairs of the charity and of the incoming resources and application of resources, including thè
income and expenditure, of the charitable o)mpanyfor that year.
In PT8parlng thes8 financial stalem8nts, the trustees ar8 required to..
select suitsble accounting policies and then apply them consistsntty..
obserye the methods and principles in the Charities SORP..
make judgements and estimates that are reasonable and prudent-,
slate whether applicable UK Accounting Standards hève been followed, subject to any material d6partures
disclosed and explained in thé financial statements., and
prepare th8 financial ststemenls on the going concem b8sis unless11 is inappropriate to presume that the charity
will Gontinue in operakn"on.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy al
any time the financial position of the charity and enable them to ensure that the financial statements comply with thè
ompanies Act 2006. They are also rgsponsible for safeguarding the assets of the charity and henGg for tsking
reasonable Steps for the prevention and detection of fraud and other irregularities.

GAIA HOUSE TRUST
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF GAIA HOUSE TRUST
Oplnlon
We have audlted the financial statemenls of Gaia House Tnjst Ilhe 'charlty'l for the year ended 31 Decamber 2025
vhbich comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the
financial stat8ments, including signilicant accounting poli¢ie5. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom A￿0￿￿ting Standards. induding Financial
Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland Iunited
Kingdom Generdlly kcepted Accounting Practice).
n our opinion. the finaniial stslements..
give a true and fair view of the state Df the chaiitable company's affairs as at 31 Do¢ember 2025 and of Its
incoming resources and application of resources, for the year then ended..
have been properfy Prepa￿(1 in accordance with Unlted Klngdom Generally Accepted Accounting Practice,.
and
have been prepared in 8ccord8nce with the requirements of the Companies Act 2006.
Basls for oplnlon
We conducted our audSt In 8ccordance th Inlernatsonal Standards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities under those stsndards are further described in the AUdit0￿S r8sponsibiliti8s for the audit ot
the financi81 stateménts section of our report. We are indep8ndent of the charity in accordance wth the ethical
requirements that are rèlev8nt to our audit of the financial statements in th8 UK, including the FRC'S Ethical
Standard. and we have fulfilled our other eihical responsibililies in accordance with these requir8mènt$. We belleve
that the audit evidence w8 h8ve obtsined Is sufficient and appro￿late to provide a basis for our opinion.
Concluslt)ns relating to going concern
In auditing Ihe financial stslements, we have concluded that the trustees, use of the going concem basis of
accounting in the prepaTation of the financial statements is appropriate.
Based on the worf( we have perfomied, we have not identified any material uncertainties rolating to events or
conditions that. individually or collectively. may cast significant doubl on the charity's ability to continue as a going
concern for a period of al least ts¥elve month5 from when the financial statements are authorised for issue.
Our resFonsi￿l1tieS and the responsibilitie5 of the trustees with respect to going concem are described in the
levant sections of this report.
Other information
The other infomietion comprises the information included in the annual report other than the flnancial statements
and our audilorfs report Ihereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financbal statemenis does not ￿Ver the other infomialSon and we do not express ony fom
of assurance eonclusion thereon. Our responsibility is lo read the other information and, in doing so. consider
whether the other information is materially In￿nsistenI with the financial slalemenls or our knowledge oblained in
the course of the audit. or othe￿ise appears to be materially misstated. If we identify such material inconsistencies
or apparent material misstatements, we are required lo determine whether this gives rise to a materBI misstatement
in the financial slalements themselves. If, based on the work we have perfomied, we condude that there 18 8
material misstatement of this other Information, we are required to report that fact.
We have nolhlng to report in Ihls regard.
Matters on ￿kn1¢h we are Tequlred ¢0 rep¢rt by exceptlon
We have nothing to report in respect of the following matters in relaloon to which the Charities (Accounts and
Reports) Regulations 2008 requir8s us to report to you if, In our oplnion..
the information given in the financial statements is inconsistent in arry material respect with the trustees,
r8ptr(; or
sufficient accounting records have not been kept- or
the finanaal stslements are not in agreement with the accountlng records; or
we have not received all the Infomiation and explanations we ￿QUIre for our audit.
10-

GAIA HOUSE TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF GAIA HOUSE TRUST
Rosponslbllltles of trustees
As explained mor8 fully in th& statemènt of trustees, r8sponsibililies, the trustees. who are also the directors of thè
charity for the purpose of company law. ar8 responsible for the preparation of the financial statements and lor being
satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary lo
enable the preparation of financial statements that are free from material misstatsmenL whether due to fraud or
error. In preparing the financA81 slalemenls, the trustees are responsible fDr assessing the charity's ability lo
Continue as a goin9 concern, disclosing, as applicable. matters related to going concern and using the going
con￿rn basis of accounting unless the trustees either intend to liquidate the charitsble company or to cease
operations, or have no realistic attemative but to do so.
AuditorfB responsibilities for the audit of thè financial statements
We have been appointed as audkor under section 144 of the Charities Act 2011 and report in accordance with the
Act and relevant regulations made or having effect thereunder.
Our objectives are lo obtsin reasonable assuranGe about whether Ihe financial statements as a whob are fr9* fr0
material misststement, whether due to fraud or error, and to issue an auditor's report that indudes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in ac¢ordance
bmlh ISAS IUK} will always deted a material misststement when it exists. Misstatements can arise from fraud or
error and are considered maleri81 if. in¢Jividually or in the aggregate. they could reasonably be expected lo influence
the ￿onoMiC dgGisions of usgrs tsken on th8 basis of these financial slalements.
The extent to whlch our procedures aTr capable of detecting Irregularlties, Induding fraud, is detsiled below.
We obtained an understanding of the legal and regulatory frameworks applicable to the charity and the sector in
which it operates. We identify the areas of those legal and regulatory frameworks which could reasorobly be
expected to have a material effect on the financial statements. based on our experience and through disajssion
th the director.
We assessed compliance with these laws and regulations through enquiry with the director, and review of the
mpany's intemal reporbng with respect to compliance with laws and regulations.
We assèssed the susceptibilty of the charty's financial statements to material misstatement, induding how fraud
might occur. In addressing the risk of fraud including in relation to revenue recognition and management override of
controls, we have performed joumals lesling based on a sel of risk ¢￿teria and tested joumals to SuppO￿ng
documentstion where applicable. Audit procedures also induded detailed transactional testing wth a particular
focus on the year-end cul off procedures.
Because of the inherent limitations of an audit. there is a risk that we wll not delect all irregularities, induding those
leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases
the more that compliance a law or regulation is removed from the events and transactions roflocted in the
financial statements, as we will be less likely lo be￿me aware of instsnces of nowompliance. The risk is also
greater regarding irregulanties occurring due to fraud rather than error, as fraud involves intentional concealment,
forgery, collusion, omission, or misrepresentation.
A further desuiption of our responsibilities is available on the Financial Reporting Council's website at.. htWs'.11
www.frc.org.ukJauditorsresponsibilities. This description lomis part of our auditorfs ￿pOrt.
Use of our report
This report is madg $01gly lo the charity's trustees, as a body, in o¢¢ordan¢e with Part 4 of the Charities (Accounts
and Reports) Regulations 2008. Our audit worf( has been undertaken so that we might stale to the charity's trustees
those matters we are required to slate to them in an auditor's report and for no other purpose. To Ihe fullest extent
permitted by law. we do not accept or assume responsibility to anyone other than the charity and the charity's
trustees as a body, for our audit work. for this reporL or for the opinions we have fomed.
11

GAIA HOUSE TRUST
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF GAIAHOUSE TRUST
SL.c
Shane Cann BA (Hon$) ACA FCCA CTA
For and on behalf of Streets Audit LLP, Stalulory Auditor
Tower House
Lucy Towèr Street
Lincoln
Llncolnshire
LN1 1 XVV
Date: ZG .J?! ..IGeC
Streets Audit LLP is eligible for appointment as auditor of thg charity by virtue of its eligibilty appointment as
auditor of a Company under section 1212 of the Companies Act 2006.
12-

GAIA HOUSE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 DECEMBER 2025
Unrestrieted Restricted
funds
funds
2025
2025
Total Unr￿trICted Restrlcled
funds
funds
2024
2024
Total
2025
2024
Notes
Income and endowments from:
Donations and18gacles
Charitable activities
Investments
Other income
253.982
983,333
13.387
264
16,459
270,441
983,333
13,387
264
272.840
1.023,106
13,748
55,085
1,511
327.925
1.024.617
13.748
Totsl Income
1,250,966
16,459 1,267,425
1,309,694
56,596 1,366,290
Expenditu￿ on:
Ralsing funds
Charitable activities
Other expenditure
1.630
1.200,146
1,630
42,572 1.242,718
165
165
228
1,060,961
228
11,636 1.072,597
14
Total expendlture
1.201,776
42,737 1,244,513
1,061,189
11,636 1,072,825
Nel gains on
investments
15
9.652
9.652
4,950
4,950
Not incomellexpendlturel
58.842
126,2781
32.564
253,455
44.960
298.415
Transfers between
fun¢Js
24,835
124.835)
N•t movernent in
funds
11
83.677
151,1131
32,564
253,455
44,960
298.415
R•conclllatlon of fund$:
Fund balances at 1 January
2025
1.643.656
80,400 1,724,056
1,390,201
35,440 1,425,641
Fund balances at 31
Decombor 2025
1,727,333
29,287 1,756,620
1,643,656
80,400 1,724.056
The statement of fin8ncial activities inclthjgs all gains and losses recognised in the year. All income and expendlture
derfve from continuing 8ctivib'e$.
13-

GAIA HOUSE TRUST
BALANCE SHEET
AS AT31 DECEMBER 2025
2025
2024
Notos
Flxed assets
Intangible assets
Tangible assets
Investments
17
18
19
17.738
920,791
105,205
3,839
919,316
92.677
1,043,734
1,015.832
Current ass•ts
Debtors
Cash al bank and in hand
35.164
974,062
43.209
965,149
1.009,226
1,008,358
Cr•ditors.' amounts falling due wlthln
ono year
21
1296,340)
1300,1341
Net current assets
712,886
708,224
Total assets less currant Ilabllltles
1,756.620
1,724.056
The funds of the charty
Restricted income funds
Unrestricled funds
23
24
29,287
1,727,333
80,400
1,643.656
1.756,620
1.724.056
The Company is enlilled lo the exemption from the audtt requirement contained in section 477 of the Cornpanies Act
2006, for the year ended 31 December 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 ffinancjal statements.
The mernbers have not ￿quired the company to obtain an audit of its finaneial statements under the requirements
of the Companie5 Act 2006. for the year in quesb.on in ?￿rdance with section 476.
These financial statements have been prepared in accordance wth the provisions applicable lo companies subject
to the small companies regime.
The financial statements were approved by the trustees on ..
T Blanch
Trustee
14-

GAIA HOUSE TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2024
Motos
Cash flows from oparating activities
Cash goneratsd from operations
48.646
313.979
Investi*g actlvities
Purchase of intangible assets
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Purchase of investments
Investrnent income received
113.8991
(38,545)
13,8391
(14,111)
2,200
12,8761
13.387
12,7251
13,748
N•t cash us•d in inv•sting actiYiti•s
139,7331
(6,9271
Not cash gO￿rated from financlng adlvlt1•6
Net Increase in cash and cash equivalents
8,913
307.052
Cash and cash equivalents at beginning of year
965,149
658,097
Cash and caBh equivalents at end of year
974.062
965.149
15-

GAIA HOUSE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng pollclos
Chartty Infomiatlo
Gaia House Trust is a private company limited by guarantee incorporated in England and wa￿S. The
registered office is Gaia House. West Ogwell. Nevrton Abbot. Devon. TQ12 6EW.
1.1 Ba$ls of prop8ration
Thè financial statèments have been prepared in accordance with the charlI￿S governing document. the
Companies Act 2006 and 'Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in ac£Ordan￿ with the Financial Reporting Stsndard
applicable in the UK and Republic of Ireland IFRS 102)" las amende(J for accounting periods comm8ncing
from 1 January 20161. The charity is a Public Benefit Entity as defined by FRS 102.
The financ4al statements are prepared in sterling, which is the functional currency of the charity- Monet8ry
amounts in thesé financial statements are rounded to the nearesl £.
The financial statements have bean prepared under the historical cost convention. The principal ac¢x)unting
policies adopled are sel out b81ow.
1.2 Golng ¢on¢ern
At th8 time of approving th8 financial statements, the trustees have a r8asonable expeclalion that the charity
has adequate resources to continu8 in operational existence for the foreseeable future. Thus the tnJ51ee5
continue to adopt the going concem basis ol acwunting in preparing the financial ststemenls.
1.3 Charltable funds
Unrestricted funds are availat4e for use al the discretion of the trustees in furtherance of th8ir charitablè
obS8ctlves.
Restricted ftjnds are sublect to sF>eufic conditions by donors or grantors as lo how they may be used. The
purposes and uses of the reslricled funds are set out in the note5 to the financial statements.
Endowm8nt ftjnds arè subjact to specffic Gonditions by donors that the caytal must be maintained by the
charity.
1.4 Incom•
Income is recognised when the charity 15 legally entided lo it after any performance conditions have been met,
the amounts can be measured reliably, 8nd it is probable that income will be received.
Cash donations are recognised on ￿CeIpt. Other donations a￿ recognised once the charity has been notified
of the donation, unless performance cDndition5 requlre defe￿al of the amount. Income tax recoverable in
relation to donations received under GiftAid or deeds of covenant is recognised at the knme of the donation.
Legacies are recognised on receipt or othotwise if the charity has been notified of an impending distribution,
the amount is knowm. and receipt is expected. K the amount is not known, the legacy is treated as a
rDntingenl asset.
1.5 Expendlture
Expenditure Is recognlsed on an accruals basis as a liability is incurred. Expenditure indudes any VAT vh)ith
cannot be fully recovered, and is dassified under headings of the statement of financial activities to which it
relates:
Exp8nditUT? on raising fu￿dS includes the costs of all fundraising activities. events. non-charitable
trading activities and the sale of donated goods.
16-

GAIA HOUSE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng p¢ll¢les
Icontlnuedl
Expenditure on charitable activities includes all costs incuThed by the charity in undertaking acbvities
that further ils charitsble aims for the benefit of its benefiuaries, including those support costs and
CO515 ￿lating to the govemancè of the charity apportioned to the charitable activities.
other expenditure includes all expenditure that 15 neither related to raising funds for the tharity nor
part of its expenditure on charitable activities.
All costs a￿ allocated lo expenditure categories re)lecting the use of the resou￿e. Direct cots attribvtsble to a
singl& activily are allocated difectly to that activity. Shared costs are apporlioned be￿een the aixivilies they
contribute to on a reasonable. justffiable and o)nsistent basis.
1.6 Research and d•¥•lopment •xp•nditure
Research expenditure is written off against proffts in the year in which it Is incurred. Identifiable development
expenditure is capitalised to the extent that the technical. commercial and financial feasibility can be
demonstrated.
1.7 Intangible fixed assets other than goodwlll
Intangible assets acquired separately from a business are rec￿niSed at cost and are subsequently measured
al cost less accumulated amortisation and accumulated impaimient losses.
Intangible assets acqulred on business combinations are recognlsed separatgly from goodwS11 81 the
acquisition date where it is probable that the expected fvture economiG benefits thal are attributable to the
asset will flow to the entity and the fair value of the asset Can be measured reliably,. the intangible asset arises
from contractual or other legal rights.. 8nd the intangible asset is separable from the entity.
Amortisation Is recognised so as to write off the cost or valuation of assets less their residual values over their
usefvl lives on the following bas8S'.
Deveh)pment costs
33.3Yo 5traighl line
1.8 Tangible fixed assets
Tangible fixed asse15 are initially measured at C05t and subsequently measured at cost or valuation, net of
depreciation and any impairment losse5.
Depreaation is reccgnised so as to write off tha cost or valuation of assets less th8lr resldual values over thèir
useful lives on the followng bases..
F￿ehOld land and buildings
Plant and equipment
Motor vehicles
1% straight line
20% reducing b8￿nCe
25% straight line
The gain or loss arising on Ihe disposal of an asset is detemiined as the difference bebween the sale proceeds
ond the canying value of the asset. and is recognised in the statement of financial activities.
1.9 Flxed asset Investments
Fixed asset investments are inftialty measured 8t Iransactlon price exduding transactlon costs, and are
subsequently measured al fair value al each reporting date. Changes in fair value are recognised in net
Inwmellexpendlturel for the year. TransactSon Costs are expensed as Incurred.
17-

GAIA HOUSE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting poli¢i•s
(Continued)
1.10 Impalrment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible and intsngible asset5 10
determine whether there is any indication that those assets have suffered an impaimient loss. If any such
indication exists, the recoverable amount of the asset is estimated in order lo determine the extent of the
impaimienl loss {if any).
1.11 Cash and cash *qulvalent5
C8sh and cash equivalents indude cash in hand, deposits held at call wth banks. other short-term liquid
investments with origin81 maturities of three rnonths of less. and bank overdrafts. Bank overdfafts are shown
within borrowirigs in Current liabilities.
1.12 Flnanclal Instruments
The charty has el8¢t8d to apply the provisions of Section 11 'Ba51c Financial Instruments, and Section 12
'Other Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial instnjments are recognised in the charity's balance sheet when the tharity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the nel amounts p￿sented in the financial statements, when
there Is a legally enforceable right lo set off the recognised amounts and there is an intentson lo settle on a net
basis or to realise the asset and sellje the liability simultaneously.
Baslc Ilnan¢lal assets
Basic financial assets, which include debtors and cash and bank balances, are initsally nieasured 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 recoipts discounted at a market rate of interest. Financial assets
classified as recwvable within one year are not amortj'sed.
Baslc flnanclal Ilabllities
Basic financial liabilits"es. including creditors and bank loans are initially recognisod at transaction price unless
the arrangement constitules a finanang transaction, where the debt instrumènt is mèasured at the p￿Sent
value of the lulure payments discounted at a mad(et rate of inleresL Financial liabilities classffied as payable
within one y8ar are not gmortssed.
Debt instruments are subsequently carried at amortised cost, using the effective interest rale melhod.
Trade cr8ditors ar8 obligations lo pay for goods or seNices that have b8en acqulred in the ordinary course of
operatsons from suppliers. Amounts payable are classified as current liabilities rf payment is due within one
ygai QT less. If not, they are presented as non-currenl liabilities. Trade creditors are r8cognised initsally at
transaction price an¢J subsequently measured at amortised cost using Ihe effective interest melhod.
D•rncognltlon of financlal Ilabllltles
Financial liakn'lities are derecognised when the charity's contracbjal obligations expire or are discharged or
cancelled.
1.13 Employee benellts
The cosl of any unused holiday entitlernent is recognised in the period in which the employee's servi￿$ are
re￿1ve￿.
Terniination benefits are recognised immedlatety as an expense when the charity Is demonstrdbly committed
to lemiinate the employment of an employee or to provide termination benefits.
18-

GAIA HOUSE TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
A¢counting policies
(Continued)
1.14 Retirement benefits
Payments to defined contribution retirement benefit schernes are charged a5 an expense as they fall due.
Crlllcal accounting estimates and judgements
In the application of the charity s accounting policies, the trustee5 are required to make judgements. estimates
and assumptions about the carrying amount of assets and liabilili8s that are nol readily apparent from other
sources. The estimates and associatgd assumptions are based Dn historical experience and other factors that
are considergd to be relevant. Actual results may differ from these ests"mates.
The estimates and under￿ing assumptions are reviewed on an ongoing basis. Revisions lo accounting
eslimates are recognised in the period in which the estimate is revised where the revision affects cnly that
period. or in the period of the revision and future periods where the revision affects both current and future
periods.
Incomè from donations and legacies
u￿re￿rIcted Re$trl¢ted
lunds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Donations and gifts
Grants
251.gS2
2,030
6.459
10,000
258,411
12,030
272,840
9,885
45.200
282,725
45.200
253,982
16,459
270,441
272,840
55,085
327,925
Income from charitable activities
Unrestrictgd R8strlcted
funds
lunds
2025
2025
Total Unrestrlctèd Restrlcted
funds
funds
2024
2024
Total
2025
2024
Charhable actlvSties
Retreat income- personal
and online
Retreat in￿me- groups
Administration fee income
Miscellaneous income
333,551
641,397
6,755
1,e30
333,551
641,397
6.755
1.630
342,148
672,602
6.627
1,729
342.148
672.602
6.627
3,240
1,511
983,333
983,333
1,023,106
1,511
1,024,617
19-

GAIA HOUSE TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Incomo from Investments
Unre$tri¢ted Unrestrlcted
funds
funds
2025
2024
Incom8 from listed investments
Interest receivable
2.876
10.511
2,725
11.023
13.387
13.748
Other income
Unrestrlcted Unr•stricted
funds
funds
2025
2024
Net galn on dlsposal of tangible fixed assets
264
Expenditure on ralslng funds
Unrestricted Unrestrfct•d
funds
funds
2025
2024
Fundralslng and publl¢lty
Other fundraising costs
1,630
228
-20-

GAIA HOUSE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Expèndltur• on charitable activities
Charltsble
activitie5
2025
Charltable
tivities
2024
Direct costs
Stsff costs
Rates, water & insurance
FIX￿ costs
It¢h8n costs
Household costs
Garden costs
General maintenance costs
Direct and offsite relre8t costs
Coordinator costs
Teacher costs
IT & office c¢)sts
Travel 8nd vehide costs
PubliGity, newsletter and communications
Book purchases
Other charitable expendlture
595,277
74,396
133,097
7,872
36,758
5,333
77,419
2.743
4.490
25,500
26,127
27,661
17.051
55
850
530.326
79.346
111,725
32.226
3,952
36,081
2,549
16,636
14,091
18,771
11,719
60
12,325
1,034,629
876,711
Grant funding of activitieslsee note 91
123.240
105,941
Share of support and governance costs (see note 10)
Support
GoveTnan
74,394
10,455
80,223
9.722
1.242.718
1,072.597
Anatysls by fund
Unrestricted funds
Restricted funds
1.200,146
42,572
1,060,961
11,636
1,242,718
1.072,597
Grants payable
Charitable
actlvltles
2025
Charllablo
actlvltles
2024
Grants lo individuals
123,240
105,941
21

GAIA HOUSE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
10 Support Costs allocated to activiti•s
2025
2024
Depreciation
Legal and professional fees
Telephone
Bank and CTedit card charges
Govemance costs
35,134
3,225
2,669
33.366
10,455
33.692
1.077
2.703
42,751
9,722
84.849
89,945
Analy$ed behvegn:
Charftsble activities
84,849
89.945
11 Met movement in funds
2025
2024
The nel movement In fijnds is stat8d after chargingllcrediting)-.
Fees payable for the audit of the charlly's financlal statements
D8prècialion of owned tangible fixed assets
Profit ￿ disposal of tangible fixed assets
8,160
33,692
35,134
{2641
12 Tvustees
None of the trustees lor any persons connected with th8ml received any remuneration or benefits from the
charity during the year.
13 Employees
The average monthly number of employees during th& yèar was..
2025
Number
2024
Number
Director
Administrator
Finan
IT & Communication
Bulldlng
Staff support teacher
Retreat operations
Coordinators
Garden
10
Total
29
-22-

GAIA HOUSE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
13 Employees
Icontlnued
Employment costs
2025
2024
Wages and salarie8
Other pension costs
574,585
20.692
511,576
18.750
595,277
530.326
There were no employèes whose annual ramuneration was more than £60,000.
Remuntratlon of key management p•rsonnel
The remuneration of key management personnel was as follows=
2025
2024
Aggrggate compensation
135,312
112,497
14 Other expendlture
Restricted
funds
2025
Restricted
funds
2024
Other expenditure
165
15 Galn$ and loss•$ on Inv•strn•nts
Llnrestrlcted Unrestrlcted
funds
funds
2025
2024
Gainslllossesl arising on..
Revaluation of investsnents
9,652
4.950
16 Taxatlon
The charity is exempt from tsx on income and gains falling vmthin section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its tharitable objects.
-23-

GAIA HOUSE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
17 Intanglble flxed assets
D*￿10pm•￿t
¢05ts
C05t
At 1 January 2025
Additions- separately acquired
3,839
13,899
Al 31 December 2025
17.738
Amortisation And Impalmient
At 1 January 2025 and 31 Deoember 2025
Carrying amount
Al 31 December 2025
17,738
At 31 December 2024
3,839
llltangible Fixed Assets comprise a websfte belng built by an exteTnal supplier for thè charity. Amorbsalion has
not been provided as the asset is incomplete at the reporting date. In future years. the charity will amorhse Ihe
website over ils useful lile.
18 Tanglble fixed ass•ts
Frttrhtsld land
and bulldlhg5
Plant and
e4ulpment
Motor
vehl¢le8
Totil
Cost
At 1 January 2025
Addllions
Disposals
975,705
309,032
38,545
122,5321
12.523 1.297,260
38,545
122,5321
At 31 December 2025
975,705
325.045
12,523 1.313,273
Depreciation and impaimient
Al 1 January2025
DepreLyalion charged in the year
Eliminated in respect of disposals
131,710
15.545
234,861
18,962
120,5961
11.373
627
377.944
35,134
120,5961
At 31 December 2025
147.255
233.227
12,000
392.482
C•rrylng amount
At 31 December 2025
828,450
91,818
523
920,791
Al 31 December 2024
843,995
74,171
1,150
919,316
-24-

GAIA HOUSE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
18 Tanglble fixed assets
(Continued
Freehold land and buildings are held at cost less accumulated depreciation. akhough the TTUStees are of the
opinion that the rnarkel value of freehold property 15 significantly in excess of the book value. The Trustees
have opted rbot to revalue freehold land and buildings to avoid the necessity and ￿$t of then having lo
undertake valijations on a regular b3sis by a professionally qualified valu&r as required by the Charities SORP
IFRS102}.
19 Flxed asset Investments
Listed
Investments
Cost or valuation
At 1 January 202S
Additions
Valuation changès
92,677
2,876
9,652
At 31 December 2025
105,205
Carrylng amount
At 31 December 2025
105,205
At 31 December 2024
92,677
20 Debtors
2025
2024
Amounts tslling due within one year:
Trade debtors
Other debtors
Prepayinents and accrued income
4,037
20,745
18,427
17,066
18,098
35.164
43,209
21 Credltors: •mounts falllng due within one ye•r
2025
2024
Other taxation and social security
Payments ￿ceiVed on acLount
Trade creditors
Other creditors
Accnjals and deferred income
9,725
181,622
52,231
30,376
22.386
155,320
42.570
74,226
19,374
296,340
300,134
-25-

GAIA HOUSE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
22 R¢tlr•m¢nt beneflt schemes
202S
2024
Defin&d ￿ntrIbUtIOn schemes
Charg8 lo profit or loss In respect of defined contributs'on schemes
20.692
18,750
The charity operates a defined Contrfbution pension scheme for all qualityng employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
23 Restrlctsd funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 January
2025
Incoming
r•sources
Rèsour￿9
expended
Transf•rs
At31
December
2025
Green environment
developmenl
Save water project
Finance assistance and
bursaries fund
Family retreat fund
15,000
20.200
10,000
11651
120,2001
124,835)
6.459
{6.4591
(15,9131
45,200
29.287
80,400
16,459
{42,7371
(24,8351
29,287
Previous year:
At 1 January
2024
Incoming
resources
Rèsourcès
expended
Tran5fei8
At31
Dgcombèr
2024
Green environment
development
Save water project
Finance assistsnce and
bursaries fund
Famity relre8t fund
eBike appeal
15,000
20,201
15.000
20,200
{11
11,396
45,200
111.396)
45,200
239
(2391
35.440
56,596
111,6361
80,400
The G￿en Environment Development fund was estsblished lo support the Charitys environmental
development objectives. During the year, the fund was fully applied in accordan￿ with its restri￿￿ purpose
and the balance was transferred on utilisa￿0n. The fund was fully expended at the year end.
26-

GAIA HOUSE TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2025
24 Unr9$trl￿fyd funds
The unrestricted funds of the charity comprise the unexp8nded balances of donations and grants which are
not subject lo specific conditions by donors and grantors as lo how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specffic purpos8s.
At 1 January
2025
Incoming
resources
Resources
expended
Transfors
Galns and
losses
At31
De¢•mb•r
2025
General fund
General funds
2,370,883
1727.2271
2,370.883
1643,5501
1,250,966
11,201,776)
24,835
9.652
1.643,656
1.250,966
11,201,776)
24,835
9,652
1,727,333
Previou$ year:
At 1 January
2024
Incoming
r•sources
Resources
expended
Transfers
Galns and
10sseB
At31
December
2024
General fund
Building cydical
maintenance
fvnd
1.34S,602
1.309,694
11.061,1891
112.463}
4.950
1.586,594
44.599
12,463
57,062
1,390.201
1,309,694
11.061,1891
4,950
1.643,656
25 Analy51s of net assets bet￿0n funds
Unrastrlcted
lund$
2025
Restricted
funds
2025
Total
2025
At 31 December 202S:
Intangible fixed a55ets
Tangible assets
Investments
Current assetsllliabilitses)
17.738
920.791
105,205
683,599
17,738
920,791
105,205
712,886
29,287
1,727,333
29.287
1,756,620
-27-

GAIA HOUSE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
25 Analy818 of net assets between funds
(Continued)
Unrestrl¢ted
fund5
2024
Restricted
funds
2024
Total
2024
At 31 Decemb•r 2024..
Intsngible fixed assots
Tangible assets
Investments
Current assetsl{Ilabllities)
3,839
919.316
92.677
627,824
3.839
919.316
92.677
708.224
80.400
1,643,656
80,400
1,724,056
26 Conllngent Il#blllties
At 31 December 2024 there is a conts'ngent liability In the amount of £30,000. This amount represents a
donation thal was made under the tem)s that it will become repayable should the property from which the
charity operates ceases to b8 used for the primary charitable purpose. The Tnjslees consider this to be
unlikety and, as such. do not feel that 8 provision is necessary.
27 Rolated party tranBaction8
There were no disclosable related party transactions during the year other than reimbursed trdvel expenses.
{2024- none).
28 Cash generated from operatlons
2025
2024
Surplus for the year
32,564
298,415
Adjustments for..
Investrnenl income recognised in statement of financial activities
Gain on disposal of tangible fixed assets
Fair value gains and losses on Invesbnents
Depraeiation and impalment of tangible fixéd assgls
113,3871
(2641
{9,6521
35.134
113,748)
14,9501
33,692
Movements In worklng capltal:
Decreasel{increasel in d8btors
{Decrea5ellin¢reose in creditors
8,045
(3,794}
(7.5461
8.116
Cash generat•d from operations
48,646
313,979
29 Analysis ol changes in net funds
The charlty had no material debt durSng the year.
-28-