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REGISTERED COMPANY NUMBER: 04731491 (England and Wales)
REGISTERED CHARITY NUMBER: 1098712










HARRY EDWARDS HEALING SANCTUARY LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2023






HARRY EDWARDS HEALING SANCTUARY LIMITED






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2023




Page

Reference and administrative details 1

Report of the trustees 2 to 7

Report of the independent auditors 8 to 10

Statement of financial activities 11

Balance sheet 12

Cash flow statement 13

Notes to the cash flow statement 14

Notes to the financial statements 15 to 25

HARRY EDWARDS HEALING SANCTUARY LIMITED

REFERENCE AND ADMINISTRATIVE DETAILS
for the year ended 30 September 2023



TRUSTEES Mrs S G Bell (resigned 27.9.23)
Mr M D Thomas
Mrs T Leyman (resigned 27.9.23)
Ms A Skelly (resigned 27.9.23)
Mr A A Moore
Mr G A Cheetham (appointed 8.3.23)
Ms N M Proudlock (appointed 8.3.23)
Mr R J Stuttle (appointed 8.3.23)
Mr M J Herdman (appointed 8.3.23) (resigned 27.9.23)
T N Von Spreckelsen (appointed 8.3.23) (resigned 9.6.23)


REGISTERED OFFICE Burrows Lea
Hook Lane
Shere
Guildford
Surrey
GU5 9QG


REGISTERED COMPANY
NUMBER
04731491 (England and Wales)


REGISTERED CHARITY
NUMBER
1098712


AUDITORS Berringers LLP
Chartered Accountants
and Statutory Auditors
Lygon House
50 London Road
Bromley
Kent
BR1 3RA

HARRY EDWARDS HEALING SANCTUARY LIMITED (REGISTERED NUMBER: 04731491)

REPORT OF THE TRUSTEES
for the year ended 30 September 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).


HARRY EDWARDS HEALING SANCTUARY LIMITED (REGISTERED NUMBER: 04731491)

REPORT OF THE TRUSTEES
for the year ended 30 September 2023

OBJECTIVES AND ACTIVITIES
Objectives and aims
On 1 October 2003, the charity took over the assets and operations of The Harry Edwards Spiritual Healing Trust (the Trust) under authority from the Charity Commission. As such, it now holds the property that was held by the earlier Trustees and continues the work of the Trust. A notification of the formal merger of the Harry Edwards Spiritual Healing Sanctuary Trust and the Harry Edwards Healing Sanctuary Limited was submitted to the Charity Commission during a previous period.

The objects of the charity are to promote public health by the provision and promotion of spiritual healing for the benefit of the public by educating and training spiritual healers and by ensuring proper standards in the practice of spiritual healing.

The strategies employed to achieve the charity's objectives are to:


-Increase awareness of, and opportunities for, a broad range of people to understand and experience spiritual
healing and explore their own spiritual healing and self-healing abilities;
-Maintain facilities at which our registered spiritual healers can offer both distant and contact spiritual
healing services;
-Maintain the availability of spiritual healing services at the charity's facilities by retaining the involvement of
sufficient volunteer healers who are registered with UK Healers;
-Encourage the use of the charity's facilities by others sharing the same objectives as the charity;
-Sponsor research into spiritual healing;
-Provide a programme for educating and training spiritual healers, including healing related talks, workshops
and retreats;
-Finance support of the charity's facilities and services through donations, legacies, fund raising, investment
and rental income, and judicially conducted commercial activity through a wholly owned trading subsidiary
company.

The charity supports, and is a founder member of, UK Healers, the professional association established to agree standards for spiritual healing and spiritual healers in this country. In company with other spiritual healing organisations that are members of UK Healers, we comply with the Standards and the Code of Conduct established by that body. We restrict our recruitment of healers to join our register and work at our premises to those who have successfully completed our own training programme and those healers who have met the standards of UK Healers with other UK Healer member organisations. The charity has established the Harry Edwards Healing College within the charity to further develop the training provided. The College offers training at various levels including an introductory course; a two year healer qualification course (The Harry Edwards Healing Course); and post qualification CPD workshops.

The charity's magazine (The Healer), which was introduced by Harry Edwards and has been continuously issued ever since, we ensure its essential messages, including those contained in articles written by the charity's founder, are preserved.

Through the charity's 'Healing Minute' programme initiated by our founder, Harry Edwards, people of goodwill are encouraged to link together at 10am and/or 10pm in prayer and thought for healing to reach all those who are sick wherever they may be, and also for world peace and understanding. This facility has been extended by broadcasting the morning event live on social media 5 days per week.

A major part of our work is in dealing with requests by letter, e-mail and telephone for distant healing. Applications for contact healing at our premises vary from week to week and are met by a growing band of volunteer healers. Our contact healing services are available 7 days a week. We are actively seeking ways of expanding this service. Both distant healing and contact healing are provided to the public on a donation only basis.

During 2008 the charity established Bluebells Cancer Help Centre at Burrows Lea with help and input from Macmillan Cancer Support. This provides a dedicated space where patients can come for healing and to enjoy the peace the premises offer as well as to obtain easy access to the wide range of information available on the internet, and to our library of books (which may be borrowed) potentially helpful to those living with cancer and their carers. The volunteers who lead the Centre's activities introduced, during the previous period, a series of talks under a Wellness heading to benefit those who use the Centre.


HARRY EDWARDS HEALING SANCTUARY LIMITED (REGISTERED NUMBER: 04731491)

REPORT OF THE TRUSTEES
for the year ended 30 September 2023


OBJECTIVES AND ACTIVITIES
Public benefit
The charity benefits the public by providing information about spiritual healing and wellness, via our donation only magazine (The Healer) issued quarterly, and through leaflets, the charity's website, and Social Media posts (Facebook, Instagram, YouTube and X).

The charity offers at Burrows Lea a daily contact healing service in private Healing Rooms. This service is also donation only.

We also provide short contact healing sessions without charge at the charity's Open Days and similar events. Our Distant Healing service continues to be on a 'donation only' basis. We also from time to time provide contact healing at suitable venues and events away for the Sanctuary, and the charity is ready to provide financial and healer support for research into the efficacy of spiritual healing & healing. The charity's premises are open to the public without any charge 365 days per year so that the public may enjoy the peaceful atmosphere of our house and grounds, and the chance for contemplation and relaxation in surroundings that our many visitors find help to bring them peace of mind. The charity corresponds daily with those who seek distant healing and also receives visitors for contact healing daily.

STRATEGIC REPORT
Achievement and performance
Charitable activities
The charity provides distant healing to a substantial number of people from around the world each year, irrespective of their ability to contribute towards the charity's overheads. The charity has many Clients who continue to ask for healing help for themselves and/or others and who send whatever they can afford to support the charity's work. The charity has received and responded to 10,695 requests for healing during the period. The requests received each day are read by qualified spiritual healers. The names of all people for whom distant healing has been sought during the previous twenty four hours are placed each morning in the Distant Healing book located in the Sanctuary at Burrows Lea. They remain there for at least a month to benefit from prayerful thoughts offered every morning by the charity's healers during a regular period of contemplation in the Sanctuary.

The charity's annual Fairs continue to attract new and returning visitors. The weekly program on various social media platforms including Zoom and Facebook continues to be developed. These Platforms continue to be very successful with substantial numbers taking advantage of the opportunity to participate and experience healing activities remotely.

As with our Fairs and Open Days, our normal programme of activities is being reviewed and increased through modalities that incorporate wellness and wellbeing.

The Charity's wholly owned trading company began operations on 1 October 2005 with the intention of providing a stream of future income in support of the charity. Initially, the company absorbed substantial setting up costs which were met with the help of a secured loan facility. After many years trading, the subsidiary company was able to remove its call on that secured loan facility, which was a welcome development for the charity.

The trading company's Memorandum and Articles of Association provide the necessary safeguards about distribution of its profits, and control of its Board of Directors is vested in the charity.

The number of staff employed are adjusted from time to time to meet the needs of the charity.


HARRY EDWARDS HEALING SANCTUARY LIMITED (REGISTERED NUMBER: 04731491)

REPORT OF THE TRUSTEES
for the year ended 30 September 2023


STRATEGIC REPORT
Financial review
Investment policy and objectives
In accordance with the Memorandum and Articles of Association, the charity has the power to invest charity funds not immediately required for the furtherance of its objects in or upon such investments, securities or property as may be thought fit. The trustees employ Investec Wealth and Investment Limited to manage the charity's investments.

The policy of the trustees continues to be medium risk balance between capital and income growth in a portfolio of investments and cash to support operating costs. This is achieved by investing prudently and cautiously in a broad range of fixed interest securities and equities with no investment in derivatives, no single investment in fixed interest securities exceeding 10% of the total fund, and no single investment in equities exceeding 5% of the total fund.

The value of Harry Edwards Healing Sanctuary's investments reflected the uncertainty of stock markets during the period. At the year end the charity's portfolio was valued at £2,204,962 compared with £2,389,711 at 30 September 2022. The decrease in market value was £14,181 compared with the decrease in market value of £260,903 at 30 September 2022. Our investment managers continue to monitor progress of the charity's portfolio against the WM Charity Fund Monitor and throughout the year achieved results broadly in line with the benchmark.

Reserves policy
The level of reserves that the charity ought to have is reviewed periodically by trustees, to ensure that it still reflects current charity developments.

Review

The charity depends primarily on volatile sources of income, such as donations and legacies. The charity's total incoming resources on unrestricted funds, which are its operational reserves were £385,231 (2022:£353,537) including unrestricted investment income of £59,147 (2022: £60,188). Restricted voluntary income of £10,770 (2022:£5,502) was also received, so that total incoming resources for the year were £396,001 (2022:£359,039).
However, during the year unrestricted funds resources expended amounted to £723,355 (2022:£712,781) of which £126,440 (2022:£125,843) was the cost of generating voluntary income. £550,259 (2022:£537,201) was charitable expenditure relating to contact and distant healing work and education activities, and £46,656 (2022:£49,737) was governance costs. Charitable expenditure of £10,231 (2022:£8,483) was expended on restricted fund. Total resources expended was £733,586 (2022:£721,264).

The resulting outflow of resources £337,585 (2022:£362,225) was offset by realised gain/(loss)on the sales of investment assets of £62,553 (2022: £17,742 loss) and net unrealised gain/(loss) on investment assets of £685,819 (2022: £260,903 loss) which included revaluation gain of the property of £700,000 during the year.

There is a continuing need to increase voluntary income and to maintain rental income from three residential properties owned by the charity at Burrows Lea. Ongoing maintenance & repairs to property stock were undertaken during the period.

Future developments
The major financial concern for the charity continues to be the volatility of its voluntary income. The dividends and interest received from its investment portfolio are insufficient to cover overheads. Legacy income has made a significant contribution in some years but cannot be relied upon. The charity continues to take steps to encourage more of our supporters to provide for the charity in their wills. Meanwhile donations each year remain a vital source of income for the charity.

The trustees want to expand the availability of the charity's contact and distant healing services and have successfully exploited the use of social media to keep the public informed and to answer questions that may be asked. As described earlier, the trustees also aim to maintain rental income and to increase the use of the charity's facilities to generate more funds to support charitable objectives.


HARRY EDWARDS HEALING SANCTUARY LIMITED (REGISTERED NUMBER: 04731491)

REPORT OF THE TRUSTEES
for the year ended 30 September 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Harry Edwards Healing Sanctuary Limited (the charity) is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 11 April 2003. It is registered as a charity with the Charity Commission. The original subscribers to the Memorandum of Association and such other persons as the Board of Directors (the trustees) shall admit to membership shall be members of the charity. Currently, trustees in office are members, each of whom agrees to contribute £1 in the event of the company winding up.

Recruitment and appointment of new trustees
All the directors of the company are also trustees of the charity. As set out in the Articles of Association, the charity by resolution of its members has the power to appoint or remove any trustee and to fix a maximum and minimum number of trustees. At present, no maximum has been set, but the minimum is three. The trustees also have the power at any time to appoint any person to be a trustee, but any trustee so appointed is subject to re-election by the members at the next Annual General Meeting. Furthermore, one third of the trustees (usually the longest in office) are subject to re-election by the members at the Annual General Meeting.

During 2022/2023. 3 new Trustees were appointed and 5 stood down. We currently have 3 trustees who have served for less than 5 years, 1 who has served for 6 years and 1 who has served for 3 years.

Organisational structure
The trustees, who administer the charity, meet as a body at least six times a year and more frequently as circumstances dictate.

During the year, a paid Operations Director managed the day-to-day activities of the charity including responsibility for the Operations staff. The charities externally focussed interests were managed by a paid Director of Business Development.

Induction and training of new trustees
New trustees undergo an orientation day to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the decision-making process and recent financial performance of the charity. During their induction, they meet other trustees and key employees. They are expected to attend appropriate external training events where these will facilitate the undertaking of their role.

Related parties
The charity's wholly owned subsidiary, Burrows Lea Country House Limited, was established as a fund-raising vehicle on 1 October 2005 to operate functions including catering, conferencing, and retreat facilities, and the sales of books and other articles, at Burrows Lea. It uses staff employed by the charity as necessary. Any distributable profits are donated to the charity.

Risk management
The trustees have assessed and put in place appropriate policies to address the major risks to which the charity is exposed, those related to its operations, finances, and its use of Information and Communications Technology (ICT), and Health & Safety legislation. These include damage to or destruction of the building or systems at Burrows Lea through natural or man-made causes, and any incident that might result in death or injury to a member of the public, the Charity's employees and volunteers. Adequate insurance, back-up duplication, and systems to mitigate exposure to such major risks are in place and reviewed regularly. The Charity has increased its Cyber Security Levels and Insurance cover in this aspect.

STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of Harry Edwards Healing Sanctuary Limited for the purposes of company law) are responsible for preparing the Report of the trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).


HARRY EDWARDS HEALING SANCTUARY LIMITED (REGISTERED NUMBER: 04731491)

REPORT OF THE TRUSTEES
for the year ended 30 September 2023


STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued
Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-select suitable accounting policies and then apply them consistently;
-observe the methods and principles in the Charity 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;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

-there is no relevant audit information of which the charitable company's auditors are unaware; and
-the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS
The auditors, Berringers LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Report of the trustees, incorporating a Strategic report, approved by order of the board of trustees, as the company directors, on 3 September 2024 and signed on the board's behalf by:





Mr A A Moore - Trustee

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
HARRY EDWARDS HEALING SANCTUARY LIMITED

Opinion
We have audited the financial statements of Harry Edwards Healing Sanctuary Limited (the 'charitable company') for the year ended 30 September 2023 which comprise the Statement of financial activities, the Balance sheet, the Cash flow statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the charitable company's affairs as at 30 September 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information
The trustees are responsible for the other information. The other information comprises the information included in the Annual report, other than the financial statements and our Report of the independent auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the trustees has been prepared in accordance with applicable legal requirements.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
HARRY EDWARDS HEALING SANCTUARY LIMITED


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of trustees
As explained more fully in the Statement of trustees' responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the independent auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and error, we
considered the following:

- the nature of the industry, control environment and business performance;
- results of our enquiries to management about their own assessment of the risks of fraud and error;
- the matters discussed among the audit engagement team regarding how and where fraud may occur in the financial statements and any potential indicators of fraud.

Our procedures to respond to risk include the following:
- reviewing the financial statement disclosures and testing to supporting documentation;
- performing analytical procedures to identify any unusual or unexpected areas that may indicate risks of material
misstatement due to fraud or error;
- addressing the risk of fraud and error through management override of controls, testing the appropriateness of journals, assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
HARRY EDWARDS HEALING SANCTUARY LIMITED


Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Paul Allan BSoc Sc FCA (Senior Statutory Auditor)
for and on behalf of Berringers LLP
Chartered Accountants
and Statutory Auditors
Lygon House
50 London Road
Bromley
Kent
BR1 3RA

3 September 2024

HARRY EDWARDS HEALING SANCTUARY LIMITED

STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)
for the year ended 30 September 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 181,672 10,770 192,442 169,071

Other trading activities 3 77,580 - 77,580 56,737
Investment income 4 59,147 - 59,147 60,188
Other income 66,832 - 66,832 73,043
Total 385,231 10,770 396,001 359,039

EXPENDITURE ON
Raising funds
Raising funds 5 126,440 - 126,440 125,843
126,440 - 126,440 125,843

Charitable activities 6
Governance costs 46,656 - 46,656 49,737
Charitable expenditure 550,259 10,231 560,490 545,684
Total 723,355 10,231 733,586 721,264

Net gains/(losses) on investments 62,553 - 62,553 (17,742 )

NET INCOME/(EXPENDITURE) (275,571 ) 539 (275,032 ) (379,967 )
Other recognised gains/(losses)
Gains/(losses) on revaluation of fixed assets 685,819 - 685,819 (260,903 )
Net movement in funds 410,248 539 410,787 (640,870 )

RECONCILIATION OF FUNDS
Total funds brought forward 6,951,356 16,444 6,967,800 7,608,670

TOTAL FUNDS CARRIED FORWARD 7,361,604 16,983 7,378,587 6,967,800

HARRY EDWARDS HEALING SANCTUARY LIMITED (REGISTERED NUMBER: 04731491)

BALANCE SHEET
30 September 2023

2023 2022
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 12 5,160,549 - 5,160,549 4,461,679
Investments 13 2,204,962 - 2,204,962 2,389,711
7,365,511 - 7,365,511 6,851,390

CURRENT ASSETS
Stocks 14 13,390 - 13,390 14,862
Debtors 15 55,923 - 55,923 109,639
Cash at bank and in hand 19,625 16,983 36,608 76,588
88,938 16,983 105,921 201,089

CREDITORS
Amounts falling due within one year 16 (92,845 ) - (92,845 ) (84,679 )

NET CURRENT ASSETS (3,907 ) 16,983 13,076 116,410

TOTAL ASSETS LESS CURRENT
LIABILITIES

7,361,604

16,983

7,378,587

6,967,800

NET ASSETS 7,361,604 16,983 7,378,587 6,967,800
FUNDS 17
Unrestricted funds 7,361,604 6,951,356
Restricted funds 16,983 16,444
TOTAL FUNDS 7,378,587 6,967,800


The financial statements were approved by the Board of Trustees and authorised for issue on 3 September 2024 and were signed on its behalf by:





Mr A A Moore - Trustee

HARRY EDWARDS HEALING SANCTUARY LIMITED

CASH FLOW STATEMENT
for the year ended 30 September 2023

2023 2022
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 (263,746 ) (336,213 )
Net cash used in operating activities (263,746 ) (336,213 )

Cash flows from investing activities
Purchase of tangible fixed assets (9,357 ) (3,030 )
Purchase of fixed asset investments (1,316,521 ) (364,914 )
Sale of tangible fixed assets - 450
Sale of fixed asset investments 1,549,642 728,820
Interest received 2 -
Net cash provided by investing activities 223,766 361,326

Change in cash and cash equivalents in
the reporting period

(39,980

)

25,113
Cash and cash equivalents at the
beginning of the reporting period

76,588

51,475
Cash and cash equivalents at the end of
the reporting period

36,608

76,588

HARRY EDWARDS HEALING SANCTUARY LIMITED

NOTES TO THE CASH FLOW STATEMENT
for the year ended 30 September 2023

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2023 2022
£    £   
Net expenditure for the reporting period (as per the Statement of
financial activities)

(275,032

)

(379,967

)
Adjustments for:
Depreciation charges 10,488 9,592
(Gain)/losses on investments (62,553 ) 17,742
Profit on disposal of fixed assets - (450 )
Interest received (2 ) -
Decrease in stocks 1,472 4,681
Decrease in debtors 53,715 4,210
Increase in creditors 8,166 7,979
Net cash used in operations (263,746 ) (336,213 )


2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.10.22 Cash flow At 30.9.23
£    £    £   
Net cash
Cash at bank and in hand 76,588 (39,980 ) 36,608
76,588 (39,980 ) 36,608
Total 76,588 (39,980 ) 36,608

HARRY EDWARDS HEALING SANCTUARY LIMITED

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Preparation of consolidated financial statements
The financial statements contain information about Harry Edwards Healing Sanctuary Limited as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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 accruals 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.

Allocation and apportionment of costs
Various support costs were apportioned and allocated to Raising funds on the ratio based on 1 divided by the number of full time staff employed.

Wages were apportioned and allocated to Raising funds on the ratio based on 1 divided by the number of full time staff employed.

Wages were apportioned and allocated to Support costs on 10% of the administration staff costs.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Plant and machinery - 20% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.


HARRY EDWARDS HEALING SANCTUARY LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2023

1. ACCOUNTING POLICIES - continued

Fund accounting
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Investments
Investments are stated at market value at the balance sheet date. The Statement of Financial Activities includes net gains and losses arising on revaluations and disposals throughout the year. Net gains and losses on investments is calculated on sale price less market value at the start of the year.

2. DONATIONS AND LEGACIES
2023 2022
£    £   
Gift Aid 37,379 36,420
Donations 69,418 64,313
Legacies received (gross) 85,645 68,338
192,442 169,071

3. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Income from courses 36,760 33,950
Raffle 110 337
Other income 21,865 6,891
Appointments 18,845 15,559
77,580 56,737

4. INVESTMENT INCOME
2023 2022
£    £   
Investment income (gross) and interest on deposits 59,145 60,188
Deposit account interest 2 -
59,147 60,188


HARRY EDWARDS HEALING SANCTUARY LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2023

5. RAISING FUNDS
2023 2022
£    £   
Staff costs 22,323 25,114
Magazine costs 12,191 15,694
Advertising & publicity 8,250 1,301
Friends expenses 11,413 7,870
Course costs 23,807 25,464
Other expenditure 10,907 12,155
Rent agent fees 9,548 8,203
Investor broker fees 15,589 18,386
Depreciation 582 505
Support costs 11,830 11,151
126,440 125,843

6. CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 7) Totals
£    £    £   
Governance costs - 46,656 46,656
Charitable expenditure 379,114 181,376 560,490
379,114 228,032 607,146

7. SUPPORT COSTS
Governance
Management costs Totals
£    £    £   
Raising donations and legacies 10,351 1,479 11,830
Governance costs - 46,656 46,656
Charitable expenditure 175,976 5,400 181,376
186,327 53,535 239,862

Various support costs were apportioned and allocated to Raising funds on the ratio based on 1 divided by the number of full time staff employed.

Wages were apportioned and allocated to Support costs on 10% of the administration staff costs.


HARRY EDWARDS HEALING SANCTUARY LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2023

7. SUPPORT COSTS - continued
Support costs, included in the above, are as follows:
2023 2022
Raising
donations
and Governance Charitable Total Total
legacies costs expenditure activities activities
£    £    £    £    £   
Rates and water 534 - 9,077 9,611 6,102
Insurance 582 - 9,892 10,474 9,549
Light & heat 2,104 - 35,767 37,871 38,003
Telephone 1,015 - 17,263 18,278 16,399
Printing, stationery &
postage

598

-

10,157

10,755

9,829

Computer costs 1,452 - 24,685 26,137 34,610
Repairs & Renewals 3,316 - 56,376 59,692 32,948
Garden expenses 331 - 5,627 5,958 5,676
Motor & travelling 41 - 704 745 219
Bank charges 144 - 2,447 2,591 2,641
Training 234 - 3,981 4,215 5,806
Trustees' remuneration etc - - 5,400 5,400 2,553
Wages - 10,982 - 10,982 11,695
Auditors' remuneration - 10,540 - 10,540 11,900
Professional fees 1,479 25,134 - 26,613 27,776
11,830 46,656 181,376 239,862 215,706

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Auditors' remuneration 10,540 11,900
Depreciation - owned assets 10,487 9,593
Surplus on disposal of fixed assets - (450 )

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2023 nor for the year ended 30 September 2022.


Trustees' expenses
2023 2022
£    £   
Trustees' expenses 5,400 2,553


HARRY EDWARDS HEALING SANCTUARY LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2023

10. STAFF COSTS
2023 2022
£    £   
Wages and salaries 364,404 377,956
Social security costs 23,350 24,934
Other pension costs 9,053 10,929
396,807 413,819

The average monthly number of employees during the year was as follows:

2023 2022
Cost of generating voluntary income 2 2
Charitable expenditure 16 17
18 19

No employees received emoluments in excess of £60,000.

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 163,569 5,502 169,071

Other trading activities 56,737 - 56,737
Investment income 60,188 - 60,188
Other income 73,043 - 73,043
Total 353,537 5,502 359,039

EXPENDITURE ON
Raising funds
Raising funds 125,843 - 125,843
125,843 - 125,843

Charitable activities
Governance costs 49,737 - 49,737
Charitable expenditure 537,201 8,483 545,684
Total 712,781 8,483 721,264

Net gains/(losses) on investments (17,742 ) - (17,742 )

NET INCOME/(EXPENDITURE) (376,986 ) (2,981 ) (379,967 )
Transfers between funds (3,275 ) 3,275 -
Other recognised gains/(losses)
Gains/(losses) on revaluation of fixed assets (260,903 ) - (260,903 )
Net movement in funds (641,164 ) 294 (640,870 )

HARRY EDWARDS HEALING SANCTUARY LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2023

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   

RECONCILIATION OF FUNDS
Total funds brought forward 7,592,520 16,150 7,608,670

TOTAL FUNDS CARRIED FORWARD 6,951,356 16,444 6,967,800

12. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST OR VALUATION
At 1 October 2022 4,450,000 165,570 119,486 81,809 4,816,865
Additions - - - 9,357 9,357
Revaluations 700,000 - - - 700,000
At 30 September 2023 5,150,000 165,570 119,486 91,166 5,526,222
DEPRECIATION
At 1 October 2022 - 159,445 118,894 76,847 355,186
Charge for year - 6,125 113 4,249 10,487
At 30 September 2023 - 165,570 119,007 81,096 365,673
NET BOOK VALUE
At 30 September 2023 5,150,000 - 479 10,070 5,160,549
At 30 September 2022 4,450,000 6,125 592 4,962 4,461,679

Cost or valuation at 30 September 2023 is represented by:

Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
Valuation in 2017 696,513 - - - 696,513
Valuation in 2018 (50,000 ) - - - (50,000 )
Valuation in 2023 700,000 - - - 700,000
Cost 3,803,487 165,570 119,486 91,166 4,179,709
5,150,000 165,570 119,486 91,166 5,526,222

The Freehold Land and Buildings were valued on 9 August 2023 at £5,150,000 on the basis of Existing Use Value by Coverwood Chartered Surveyors, and are disclosed at that value.


HARRY EDWARDS HEALING SANCTUARY LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2023

13. FIXED ASSET INVESTMENTS
Listed Unlisted
investments investments Totals
£    £    £   
MARKET VALUE
At 1 October 2022 2,389,709 2 2,389,711
Additions 1,316,521 - 1,316,521
Disposals (1,487,089 ) - (1,487,089 )
Revaluations (14,181 ) - (14,181 )
At 30 September 2023 2,204,960 2 2,204,962
NET BOOK VALUE
At 30 September 2023 2,204,960 2 2,204,962
At 30 September 2022 2,389,709 2 2,389,711

There were no investment assets outside the UK.


2023 2022
£    £   
Cost value at 1 October 2022 1,973,519 2,138,723
Additions 1,316,521 364,914
Disposals (1,254,309 ) (530,118 )
Historical cost at 30 September 2023 2,035,731 1,973,519


Unlisted investments
Burrows Lea Country House Ltd
Class of shares: Ordinary % holding: 100
2023 2022
£    £   
Aggregate capital and reserves (31,305 ) (29,450 )
(Loss)/profit for the year (1,855 ) 4,124

14. STOCKS
2023 2022
£    £   
Stocks 13,390 14,862


HARRY EDWARDS HEALING SANCTUARY LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2023

15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 3,228 -
Amounts owed by group undertakings 34,735 12,431
Accrued income 2,495 2,242
Prepayments 12,589 10,168
Stock brokers account 2,876 84,798
55,923 109,639

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 29,956 17,512
Social security and other taxes 7,411 7,705
Other creditors 4,484 2,752
Credit Card 441 653
Accrued expenses 13,993 19,086
Deferred income 36,560 36,971
92,845 84,679

17. MOVEMENT IN FUNDS
Net Transfers
At movement between At
1.10.22 in funds funds 30.9.23
£    £    £    £   
Unrestricted funds
General fund 89,676 (288,621 ) 350,000 151,055
Projects fund 1,000,000 - - 1,000,000
Fixed asset fund 4,461,680 698,869 - 5,160,549
Overheads reserve 1,400,000 - (350,000 ) 1,050,000
6,951,356 410,248 - 7,361,604
Restricted funds
Staff fund 84 - - 84
Special Aids donations 7 - - 7
Memorial garden 11,653 (680 ) - 10,973
Bluebell room 4,700 (4,540 ) - 160
Sunflower Trust - 4,759 - 4,759
Scholarship trust fund - 1,000 - 1,000
16,444 539 - 16,983
TOTAL FUNDS 6,967,800 410,787 - 7,378,587

HARRY EDWARDS HEALING SANCTUARY LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2023

17. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 385,231 (722,224 ) 48,372 (288,621 )
Fixed asset fund - (1,131 ) 700,000 698,869
385,231 (723,355 ) 748,372 410,248
Restricted funds
Memorial garden 520 (1,200 ) - (680 )
Bluebell room - (4,540 ) - (4,540 )
Sunflower Trust 9,250 (4,491 ) - 4,759
Scholarship trust fund 1,000 - - 1,000
10,770 (10,231 ) - 539
TOTAL FUNDS 396,001 (733,586 ) 748,372 410,787


Comparatives for movement in funds

Net Transfers
At movement between At
1.10.21 in funds funds 30.9.22
£    £    £    £   
Unrestricted funds
General fund 724,278 (631,327 ) (3,275 ) 89,676
Projects fund 1,000,000 - - 1,000,000
Fixed asset fund 4,468,242 (6,562 ) - 4,461,680
Overheads reserve 1,400,000 - - 1,400,000
7,592,520 (637,889 ) (3,275 ) 6,951,356
Restricted funds
Staff fund 84 - - 84
Special Aids donations 7 - - 7
Memorial garden 10,643 1,010 - 11,653
Bluebell room 5,416 (716 ) - 4,700
Sunflower Trust - (2,765 ) 2,765 -
Rose Garden Pond - (510 ) 510 -
16,150 (2,981 ) 3,275 16,444
TOTAL FUNDS 7,608,670 (640,870 ) - 6,967,800

HARRY EDWARDS HEALING SANCTUARY LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2023

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 353,536 (706,218 ) (278,645 ) (631,327 )
Fixed asset fund 1 (6,563 ) - (6,562 )
353,537 (712,781 ) (278,645 ) (637,889 )
Restricted funds
Memorial garden 2,450 (1,440 ) - 1,010
Bluebell room 7 (723 ) - (716 )
Sunflower Trust 2,935 (5,700 ) - (2,765 )
Rose Garden Pond 110 (620 ) - (510 )
5,502 (8,483 ) - (2,981 )
TOTAL FUNDS 359,039 (721,264 ) (278,645 ) (640,870 )

Projects fund: The trustees have set aside this reserve for projects.

Fixed assets fund: This amount represents the net book value of the tangible fixed assets of the
company. The trustees believe that this enables users of these accounts to more
readily identify the funds that are available for the day to day running of the charity.

Overheads reserve: The trustees have set aside this reserve as a prudent measure against future overheads.
It equates to approximately 1.5 years of overheads.

Sunflower trust This fund was set up to support Healers working in NHS hospitals.

Staff fund This fund is to record donations made to support and thank the staff.

Special Aids
donations
This fund was set up to buy specific items to aid the less mobile visitors and to aid
their access.

Memorial garden Donation are received to maintain the memorial garden.

Bluebell room This fund was set up for people to donate to maintain the special atmosphere and
equipment in the Bluebell room.

Rose garden The fund was set up to help support the renovation of The Sanctuary Pond.



HARRY EDWARDS HEALING SANCTUARY LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2023

18. RELATED PARTY DISCLOSURES

During the year wages of £Nil (2022: £14,290) was cross charged to Burrows Lea Country House Limited. Last year wages was cross charged by apportioning 20% and 10% of Events and Marketing cost centres salaries respectively. Approximately 2% were also apportioned from various salary cost centres such as Finance, Development & Growth, Human Resources & Admin etc. Various share costs such as Rates, Water rates cross charged at 10%, Light and Heat 20%,Telephone at 12% and Insurance at 15% of the total cost during the year. At the year end Harry Edwards Healing Sanctuary was owed £34,735 from Burrows Lea Country House Limited, a wholly owned subsidiary (2022 - £12,431).

Burrows Lea Country House Limited made no donations to Harry Edwards Healing Sanctuary this year (2022: £Nil) due to not having taxable income.