Company Registration No. 06051565 (England and Wales)
Registered Charity Number 1124041
Yoga for Health and Education Trust
Company limited by guarantee
Financial Statements
for the year ended 31 March 2023
Yoga for Health and Education Trust
Contents
Page
Balance sheet
1
Notes to the financial statements
2 to 3
Yoga for Health and Education Trust
Balance sheet
as at 31 March 2023
- 1 -
2023
2022
Notes
£
£
£
£
Current assets
Debtors
725
400
Cash at bank and in hand
74,427
81,920
75,152
82,320
Creditors: amounts falling due within one year
(6,980)
(10,330)
Net current assets
68,172
71,990
Funds
Income and expenditure account
4
68,172
71,990

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

For the financial year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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

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

The financial statements were approved by the board of directors and authorised for issue on 6 October 2023 and are signed on its behalf by:
J. A. Skeggs
M. Milne
Director
Director
Company Registration No. 06051565
Yoga for Health and Education Trust
Notes to the financial statements
for the year ended 31 March 2023
- 2 -
1
Accounting policies
Company information

Yoga for Health and Education Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is Phoenix Cottage, Little Somerford, Chiipenham, Wiltshire, SN15 5JX.

Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006, and in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities : Statement of Recommended Practice, and the Charities Act 2011.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

 

Expenses include VAT where applicable as the company cannot reclaim it.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

The company is exempt from corporation tax, it being a company not carrying on a business for the purposes of making a profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
-
0
-
0
3
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

Yoga for Health and Education Trust
Notes to the financial statements (continued)
for the year ended 31 March 2023
- 3 -
4
Income and expenditure account
2023
2022
£
£
At the beginning of the year
71,990
71,020
(Deficit)/surplus for the year
(3,818)
970
At the end of the year
68,172
71,990
5
Related party transactions
6
Company information
Yoga for Health and Education Trust is a private company limited by guarantee incorporated in England and Wales
The registered office is Phoenix Cottage, Little Somerford, Chippenham, Wiltshire, SN15 5JX
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