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Company registration number: 13056032
Charity registration number: 1205619
The Society Of Yoga Practitioners Ltd
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 December 2025
DG Bookkeeping & Accounts Ltd
Contents
Page
Trustees' Report 1—10
Independent Examiner's Report 11
Statement of Financial Activities (including Income and Expenditure Account) 12
Balance Sheet 13
Cash Flow Statement 14
Notes to the Cash Flow Statement 15
Notes to the Financial Statements 16—20
Page 1
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 December 2025.
Objectives and Activities
Aims and Objectives
Our Purpose
The Society of Yoga Practitioners Ltd is a charitable yoga training organisation dedicated to improving quality of life through the teaching and application of yoga in the tradition of Professor T Krishnamacharya and TKV Desikachar.
Our focus is the individual, using all the tools of yoga such as breath, meditation, sound and philosophy as appropriate. We deliver all levels of training for yoga, yoga therapy and Vedic Chant as well as workshops and events of the highest calibre.
Our Objectives 
The Trustees have considered the Charity Commission’s guidance on public benefit as set out in the Charities Act 2011 and believe that the requirements have been met at all times. We ensure that TSYP’s activities only serve the purposes (objects) set out in TSYP’s Articles and that our purposes and activities are for public benefit in compliance with charity law.  These include the need to:
  • Advance the practice of yoga in the tradition of Professor T Krishnamacharya and TKV Desikachar, adapting their philosophy and practices for current times to promote physical and mental health and alleviate suffering.
  • Promote wider understanding of the benefits of this tradition of yoga and increase its take-up by the general public.
  • Ensure the public have access to high quality teaching by fostering a community of appropriately qualified teachers and therapists, and by supporting the growth of individual and collective knowledge through study, research and professional development.
Significant Activities
Annual Report
Chair’s Statement 2025
The Society of Yoga Practitioners Limited (referred to TSYP in this document) has experienced a year of both progress and challenge. I am pleased to report that we have met the majority of the objectives set by our Management Team, Trustees, and Legal Members for 2024/2025, and have continued to operate in accordance with our charitable purposes.
The Trustees have had due regard to the Charity Commission’s guidance on public benefit, which is reflected in the range of activities delivered during the year and described more fully within this report.
Our activities continue to reach a diverse and international audience. Alongside our main UK base, we engage subscribing members and participants from Europe, North America, India, and New Zealand. This broad participation supports the sharing of knowledge and skills, extending the reach and impact of our work.
During the year, we delivered a varied programme of events and training opportunities. These included free online practices under Yoga for Darker Times, regular chant saṇgha-s and āsana sessions, and a weekend chanting event in April. We also introduced a bi-monthly Teachers’ Forum to support professional exchange and reflective practice. In October, we launched our Guest Lecture Series, Dharma in the 21st Century, welcoming speakers from India, the USA and Europe.
Our 500-hour yoga teacher training requires substantial commitment and sustained study over an extended period.  Nine students successfully completed the course and qualified as TSYP yoga teachers.
Our Yoga Therapy course was accredited by British Council for Yoga Therapists (BCYT) and we delivered both on-site diploma modules and online modules that provided Continuing Professional Development opportunities for yoga therapists.  These online modules have been well attended, and planning is underway for the next full Yoga Therapy course, scheduled to begin in Autumn 2026. 
We have also improved our external communications, including sharing case studies that highlight the work of our teachers and therapists. In addition, our updated website has enhanced accessibility and brought together a wide range of resources for teachers, therapists, and Vedic chant practitioners.
TSYP remains a volunteer-supported organisation. Approximately 100 individuals contribute their time across governance, programme delivery, communications, and technical support. Their combined contribution, estimated at 3800 hours in 2025, is essential to the effective operation of the charity. This contribution significantly reduced operating costs.  The Trustees extend their sincere thanks for this ongoing commitment.
The Trustees continue to oversee the charity’s activities with a focus on good governance, financial sustainability, and the effective delivery of our charitable aims.
Karin Worthy
Chair
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Public Benefit
We provide a range of activities many of which are available to all and provide benefit to all.  Many of our teachers and therapists continue to offer individual support free of charge or at reduced cost, contributing to care homes, hospices, and organisations supporting women through Refugee Action, who are based in Kingston-on-Thames. Some of this work has been featured in external publications and on our website.
Outreach activities expanded during the year alongside the established programme of free monthly practices. New short āsana sessions hosted on Vimeo improved accessibility by removing advertising interruptions.  In 2025 these included:
  • Opening the chant saṅgha-s to both members and non-members.  This has succeeded and we ran 12 free monthly chant saṅgha-s that were attended by people from all over the world.  
  • Maintained and expanded the free chant resources on our website that are available to all via our website.
  • 8 free monthly āsana practices that are open to all.  These practices were gifted for free to all email subscribers in December 2025.  
The table below shows the activity reach: 
Activity                                                     Reach
Monthly chant saṅgha-s                   35–45 attendees monthly
Free āsana sessions                         32–91 registrations
Non-member participation                19%
  • Offer free teacher and student resources via our website.
  • Gift aid – we successfully applied to HMRC to enable gift aid to be applied to appropriate donations and events and this option has now been added to our website.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Additional Note
Progress Against Strategic Objectives (2024–2025)
By the end of 2025, TSYP had made substantial progress against the strategic objectives agreed in 2022 and reviewed in 2023.  The table below highlights progress and outcomes.
Objective                                              Progress in 2025
Financial assistance                      Provided to financial assistance to students undertaking teacher training                                                                           and workshops, alongside additional support measures
Outreach - 
community engagement                •Established the outreach team to lead the Outreach Programme.
                                                   •Developed new publicly accessible online resources available to all.
                                                   •Delivered a free online series called Yoga for Darker Times
                                                   •Supported future partnerships with charities and service organisations.
Flexible training                           Improved accessibility and supported participation from practitioners                                                                                 unable to commit to full diploma study.
Collaboration                               Strengthened links with the Association for Yoga Studies (aYs) to provide                                                                           more cost-effective options.
Digital infrastructure                    Completed migration to a Microsoft-based environment.  Enhanced website                                                                       navigation and user accessibility.
Financial systems                         Implemented accounting software to improve financial reporting and                                                                                 ensure compliance with HMRC requirements.
...CONTINUED
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Additional Note - continued
Plans for 2026–2027
Priorities for the coming period include:
Governance 
• Continued compliance with Company Law and charity regulation requirements.
• Completion of implementation work associated with accounting and governance systems.
• Development of a 3-year long term plan to invest the money held in the Places and Training Fund as part of the Outreach Programme
Training 
• Develop Progression to Diploma syllabi aligned with BWYQ qualification specifications.
• Prepare for the next Yoga Teaching course (300 hours), followed by the Progression to Diploma programme (200 hours).
• Develop preparatory workshops for prospective Yoga Therapy Diploma students who are not familiar with the teachings of Krishnamacharya and Desikachar.
• Complete BCYT-accredited Certificate in Yoga Therapy.
• Submit full application for IAYT accreditation.
• Fulfil IAYT requirements through extended delivery of the Yoga Therapy course.
• Support for the Yoga Therapy course leader in obtaining individual IAYT certification.
• Complete delivery of Foundation Course.
• Further development of the Teacher Trainer Pathway.
• Deliver Foundation Course Tutor Training.
• Expand mentoring training opportunities.
Chanting 
• Puruṣasūktam online workshop in November 2026 with Lisa Soede
• Follow-up workshops on the first half of the Mahānārāyaṇa Upaniṣat in August/September 2026
• Plan and deliver further three-day chant event in March 2026.
• Launch of a Vedic Chant Foundation Course in October 2026.
• Online Vedic Chanting Foundation Course 2026-2027
Events
• Complete the Dharma in the 21st Century - – An Exploration of Our Responsibilities in the World Today lecture series in May 2026.
• Deliver a series of introductory workshops on the Bhagavad Gita led by Andrew Curtis-Payne.
• A more in-depth series on the Bhagavad Gita
• Follow-up workshop on Sanskrit led by Sarah  Waterfield
Achievements and Performance
Main Achievements
Education and Training 2025
As a yoga teacher training organisation, we worked with external professional bodies such as British Wheel of Yoga (BWY), British Wheel of Yoga Qualifications (BWYQ), British Council for Yoga Therapists (BCYT) and Complementary & Natural Healthcare Council (CNHC) to support the development of national standards for training yoga teachers and yoga therapists. 
We successfully negotiated Recognised Centre status with BWY. This provides TSYP with a dedicated presence on BWY website, includes TSYP foundation, teacher training and therapy courses in BWY website training listings and allows TSYP to advertise training courses as well in BWY’s national and regional publications.
...CONTINUED
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Main Achievements - continued
Yoga Teacher Training 
Access to the teachings of Professor T Krishnamacharya and TKV Desikachar continued to expand through a structured and evolving training programme.  Work began in 2023 to restructure our yoga teacher training course format to accommodate both 290-hour and 500-hour BWYQ Level 4 qualifications, including progression routes and accredited prior learning. The aim of this work was to make our courses as accessible as possible to all students.
TSYP’s educational activities included:
1.  BWYQ Ofqual  regulated Level 4, qualifications in teaching yoga.
2.  BCYT accredited training for yoga therapists.
3.  Training for yoga practitioners who wish to become Vedic chant teachers.  
4.  Support to our teachers who research and publish books and/or papers. 
5.  Mentoring and supervision training for our Trainee Teachers, Therapists and Teachers to maintain the highest level of yoga and support our aim of making it available to the general public.
6.  A community for teachers, therapists, students, practitioners, and others interested in TSYP’s approach to yoga.  
This year saw:
  • 9 students successfully complete our first 500-hour yoga teacher training course in June 2025.
  • In September 2025 seven participants began our Yoga Foundation course, led by Lisa Soede.
Yoga Therapy Training 
Our yoga therapy team continued to deliver our 700-hour Yoga Therapy Diploma (BCYT accredited).  The course was offered both as a full qualification and through standalone modules. Three students initially enrolled for the full diploma, with two continuing on the programme at year end.  Online modules were also offered as CPD short courses increasing accessibility for practising yoga teachers.  Modules included:
o Āyurveda for Yoga Therapists, delivered by Sadhvi Bhavya Bharti.
o Prāṇā cikitsā Modules 4 and 5, delivered by Felicia Pavlovic.
Yoga therapy activities also included:
  • Work towards accreditation by the International Association of Yoga Therapists (IAYT) continued during the year, led by Annemarie Visser, our Head of Yoga Therapy, and Michelle Tarling, Head of Education and training.
  • Membership of BCYT Core Curriculum Review working group.  Our head of yoga therapy also contributed material on trauma.
  • Acting as a Verifying Organisation for CNHC.  Our Head of Education and Training has taken on responsibilities for verifying CNHC applications from non-members.
Vedic Chant Training 
We thank Helen Macpherson for her leadership of the chanting department and welcome Sarah Waterfield and Lisa Soede, who became co-heads of the department in February 2025.
The department remained highly active throughout the year, supported by volunteers across events coordination, communications, proofreading, website administration, and monthly saṅgha leadership. The department was supported by volunteers across events coordination, communications, proofreading and website administration.
Monthly saṅgha activities were further supported by members of the events team, together with saṅgha leaders, many of whom are TSYP members.
Activities during the year included:
  • Group chanting of Chapters 3 and 4 of the Yoga Sūtra-s.
  • A three-day residential CPD event in April focusing on chanting the second chapter of the Taittirīya-upaniṣat. The event attracted 18 attendees, including participants from outside the UK, and received very positive feedback.
  • Revision of the Vedic Chant Foundation Course syllabus.
  • Review of delivery strategies for both the Vedic Chant Foundation and teacher training courses.
  • Continuation of the free monthly online chanting saṅgha-s, and expansion to non-members.
  • Addition and revision of chants on the free resource pages of the TSYP website.
...CONTINUED
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Main Achievements - continued
Events 
The Events team coordinated an extensive programme of online and in-person activities throughout the year and supported other TSYP teams to deliver a full programme of activities.  
The year began with a 10-day online early morning series, Moving through Darkness: from viṣāda to śraddhā, led by Ranju Roy and Dave Charlton with 50 registrants. This was followed by Yoga for Darker Times, a series of nine free online practices running from January to March 2025. The series aimed to support participants during the winter months and encourage ongoing practice.  There were 46 registrants, of whom 12 were non-members and 4 were based outside of the UK.
The Events programme:
  • Delivered a diverse and accessible range of events
  • Maintained a strong volunteer-led ethos
  • Balanced financial sustainability with inclusivity
  • Expanded free resources and community offerings
  • Continued to provide high-quality CPD opportunities
The 2025 events programme offered a combination of:
  • Charitable events, offering community and supporting wellbeing
  • Continuing Professional Development (CPD) opportunities for yoga teachers, chant teachers and yoga therapists
Paid events are budgeted primarily on a cost-recovery basis, with any surplus contributing to TSYP’s wider charitable activities.  To ensure accessibility:
  • Bursaries are available for all paid events
  • Applications are encouraged from those who may otherwise be unable to attend due to financial restrictions
Alongside regular free monthly chanting and āsana sessions, additional events included:
  • Dharma in the 21st Century lecture series — a six-part monthly programme running from October 2025 to May 2026 exploring how dharma may be understood and applied in contemporary life. The series brought together internationally recognised teachers, therapists, and authors, attracting 61 registrants.
  • Bi-monthly online forums open to all TSYP teachers, both in training and qualified, providing opportunities for discussion, professional support, and community development.
Free Events Programme 2025
Our free events programme included:
  • Monthly chant saṅgha-s that were delivered in collaboration with the TSYP Chant Team and supported by volunteer chanters and are open to all participants
  • Monthly yoga practices that were delivered monthly throughout the year and are led by TSYP teachers who volunteering their time.  These are available online and are open to all.
  • “Yoga for Darker Times – Lighting the Way to Wellbeing in Challenging Times”.  This was a series of nine short online practices led by TSYP volunteer yoga teachers.  Each session ranged from 5 to 20 minutes and were designed to support wellbeing through accessible, short practices.  They were intended for a wide public audience rather than just experienced yoga practitioners.  
  • As part of our aim to provide support to our teacher members, free bi-monthly teacher forums began in May 2025.  The forums were led by experienced TSYP volunteer members with the aim of:
  • o Providing support to TSYP teachers
  • o Fostering community connection
  • o Encouraging ongoing professional development and reflection. 
Feedback has been very positive, with participants saying that they found the forums very useful.
...CONTINUED
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Main Achievements - continued
Internal Event Communications
A monthly Events Update is distributed to subscribers on the TSYP mailing list, providing details of upcoming events, with the content compiled by Julie Hall, while Louise Sealy is responsible for the design and distribution.
External Communications
Over the past year, the Communications Lead has launched a programme to raise the national profile of TSYP, showcasing the community-focused work of our members and securing national coverage in Charity Today and leading yoga publications.
IT and Support Activities
As with many small charities, recruiting volunteers with specialist skills remains challenging. Options for upgrading the organisation’s database were explored with priority given to redevelopment of the website.
Professional IT expertise within the membership enabled TSYP to make significant progress during the year, while increased use of technology continued to reduce administrative burden.
Website development remained a key strategic priority during the year. From February 2025 the in-house IT and digital support team focused on:
• Providing an accessible gateway for both members and the wider public through the rebuild and maintenance of our website.
• Improving clarity of communication through plain-English content and enhanced accessibility.
• Increasing visibility of TSYP teachers and therapists.
Following the website rebuild, work focused on consolidating the migration of all TSYP documents to MS OneDrive and maintenance once migrated.  
From September 2025 the maintenance and management of the database was handed over to the new team. Membership administration processes were reviewed and streamlined.
Financial Review
Financial Position
Financial Review for the period 1st January 2025 – 31 December 2025
The Society of Yoga Practitioners Ltd (referred to as TSYP in this report) is a Company Limited by Guarantee and a Registered Charity.
The Board has engaged DG Bookkeeping & Accounts Ltd, professional accounting firm, to act as our independent examiner and support TSYP Ltd to file our 2025 accounts with Companies House, the Charity Commission, and HMRC, as required.
The previous annual accounts for the period 1 January 2024 to 31 December 2024 were filed in September 2025.
The 2025 accounts are required to be filed with Companies House by 30 September 2026 and with the Charity Commission by 31st October 2026. The accounts presented cover the full financial year from 1 January 2025 to 31 December 2025.
As TSYP obtained charitable status in December 2023, this represents the first full year of reporting to both the Charity Commission and Companies House as a registered charity.
The balance held within the Places and Training Fund has been designated for future financial assistance to prospective students, including free or subsidised training for practitioners. The Board considers this allocation to be aligned with the charitable objectives and non-profit status of the organisation and to represent prudent financial management.
The Board receives detailed financial reports, including profit and loss information, at quarterly General Meetings to ensure continued oversight of the organisation’s financial position.
...CONTINUED
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Financial Position - continued
Online short-course events and the 2025 residential weekend operated within budget and achieved either full cost recovery or a positive contribution to organisational funds.
The 2023–2025 Teacher Training course concluded during the year. Student numbers were lower than originally projected and the course therefore generated a small deficit. The Board considered delivery of the course essential to advancing the organisation’s charitable objectives and accordingly agreed to subsidise the shortfall through the Places and Training Fund. This fund has been designated for future use to support free and/or subsidised training for prospective students and practitioners. The Board considers this application of funds to be consistent with the organisation’s charitable purposes and both appropriate and prudent.
The ongoing Yoga Therapy Diploma course may also conclude with a small deficit and may require support from general funds.
Concessions and instalment arrangements continued to be offered in accordance with TSYP policy to those requesting financial flexibility.
Helen Saaler stepped down as Treasurer at the July 2025 AGM but continued to serve as a Trustee with oversight of finance. During the year, a Finance Assistant was contracted for 10 hours per month to undertake day-to-day financial administration, including monitoring bank activity, preparing expenditure payments for dual authorisation, and producing quarterly financial statements. This has significantly reduced the administrative workload associated with the Treasurer role and strengthened financial processes.
The Finance Assistant also supported the transition to Xero accounting software in preparation for digital filing requirements associated with the 2025 accounts.
TSYP remains financially stable and well positioned to continue delivering its charitable aims and objectives.
The Financial Report and Statement of Financial Activities (SOFA) for the year ending 31 December 2025 are attached to this report.
Helen Saaler
Trustee, TSYP
Reserves Policy
The Board of Trustees will review the reserves policy annually and consider whether reserves could be moved into a savings account to maximise any investment return while maintaining sufficient liquidity for operational needs.  They aim to hold an appropriate level of reserves to:
  • Cover the charity’s known current and future liabilities
  • Maintain a reasonable degree of financial resilience in case of unforeseen adverse operating conditions in future years
  • Ensure that the TSYP can continue to deliver its charitable purpose and long-term ambitions
Having reviewed existing commitments and future plans the Trustees have decided:
  1. Reserves should be held to meet any known contractual and binding obligations that require payments to be made in current and future years
  2. The charity should aim to maintain free reserves  of 6 months operating costs to guard against future hostile operating conditions
  3. The Trustees may determine to hold additional reserves to fund specific projects identified in the charity’s strategic and business plans
  4. Reserves will be held in the TSYP current business banking account.
Decisions to spend from reserves will be made by the Trustees after consultation and advice from all members of the Management Teaṃ.
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Structure, Governance and Management
Governing Document
The Society of Yoga Practitioners Limited (referred to as TSYP) is a Company Limited by Guarantee (registration number 13056032) and a registered charity (charity number 1205619). The charity is governed by Memorandum and Articles of Association, updated on 19 October 2023.
The Trustees are also Directors for the purposes of the Companies Act.  Trustees are appointed in accordance with TSYP’s Articles of Association. 
The Trustees have independent control over, and legal responsibility for, TSYP’s management and administration. They can exercise all the powers of the charity unless they are constrained by the law or restrictions set out in the Articles or by a special resolution.
The Board of Trustees met five times during the year. They meet with the Management Team quarterly to review/discuss operational issues, progress, and proposed changes while the Trustees approve any policy and / or operational changes.
The Trustees are grateful for the support from TSYP’s Legal Members, who contributed knowledge and wise counsel to the organisation this year, particularly in supporting the organisation’s continuing development following charitable registration.
Trustees’ Responsibilities
The Trustees are responsible for the governance, management and administration of TSYP and may exercise all powers of the charity in accordance with the Articles of Association and applicable law.
Trustees by law must:
1. Ensure the charity is carrying out its purposes for the public benefit
2. Comply with the charity’s governing document and the law
3. Act in the charity’s best interests (‘fiduciary duty’)
4. Manage the charity’s resources responsibly
5. Act with reasonable care, skill and diligence
6. Exercise independent judgement
7. Ensure the charity is accountable
8. Promote the success of the charity
9. Avoid conflicts of interest and declare any interests in decisions and actions
10. Not accept benefits from third parties
During the year, the following governance and compliance measures were implemented or progressed:
  • Reports, Policies and Procedures are updated, scrutinised and ratified on a rolling programme set out in line with the Strategic Plan.  
  • Forward Plan for Governance and meetings drawn up to ensure statutory compliance.
  • Volunteer hours recording was introduced.
  • An Anti-Money Laundering Policy was adopted.
  • A comprehensive Access Addendum to the EDI policy is being progressed.
For the year 2025 accounts have been prepared in accordance with company law and the Charity Commission.  These will be delivered in accordance with the special provisions applicable to companies subject to the small company’s regime. The profit and loss account has not been delivered to the Registrar of Companies.
ICO
The Society of Yoga Practitioners Ltd is registered with the Information Commissioner’s Office number ZA899037
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Reference and Administrative Details
Trustees
Karin Worthy - Chair
Katrina Heather - Events
Margaret Shanks - Community Support
Rae Smith - Vice Chair (resigned 01/12/2025)
Helen Saaler - Treasurer
Other Personnel
Head of Education & Training and Safeguarding Officer - Michelle Tarling
Head of Yoga Therapy - Annemarie Visser
Chanting (Joint Head) - Lisa Soede
Chanting (Joint Head) - Sarah Waterfield
Events Lead - Jacqueline Dyson
Communications Lead - Carol Miller
Digital Lead - Andrie de Vries
Charity Number
1205619
Company Number
13056032
Registered Office
1 Littleworth Road
Esher
KT10 9PD
Independent Examiner
Debra Green
DG Bookkeeping & Accounts Ltd
680 Kenton Lane
Harrow
HA3 6AA
All Trustees are also Legal Members. Individuals who cease to be Trustees remain Legal Members unless otherwise determined in accordance with the Articles of Association..
Legal Members
Beatrice Teuten
Karen Adamson
Michael Hutchinson
Michelle Tarling
Lisa Soede
Liz Murtha
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Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Karin Worthy
Trustee
26/08/2026
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Independent Examiner's Report to the Trustees of The Society Of Yoga Practitioners Ltd
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
  2. the accounts do not accord with those records; or
  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Debra Green
24/07/2026
680 Kenton Lane
Harrow
HA3 6AA
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Statement of Financial Activities (including Income and Expenditure Account)
2025 2024
Unrestricted funds Restricted funds Total funds Unrestricted funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 167 25 192 110
Charitable activities:
Events 36,401 - 36,401 50,964
Membership 7,385 - 7,385 7,645
Other 4 - - - 93,522
43,953 25 43,978 152,241
EXPENDITURE ON:
Charitable activities: 5
Events (31,665 ) - (31,665 ) (62,074 )
Support Costs (9,520 ) - (9,520 ) (5,857 )
(41,185 ) - (41,185 ) (67,931 )
NET INCOME 2,768 25 2,793 84,310
NET MOVEMENT IN FUNDS 2,768 25 2,793 84,310
RECONCILIATION OF FUNDS:
Total funds brought forward 84,310 - 84,310 -
TOTAL FUNDS CARRIED FORWARD 12 87,078 25 87,103 84,310
The notes on pages 15 to 20 form part of these financial statements.
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Balance Sheet
2025 2024
Unrestricted funds Restricted funds Total funds Total funds
Notes £ £ £ £
CURRENT ASSETS
Debtors 9 800 - 800 2,070
Cash at bank and in hand 95,767 25 95,792 95,951
96,567 25 96,592 98,021
Creditors: Amounts Falling Due Within One Year 10 (9,489 ) - (9,489 ) (13,711 )
NET CURRENT ASSETS (LIABILITIES) 87,078 25 87,103 84,310
TOTAL ASSETS LESS CURRENT LIABILITIES 87,078 25 87,103 84,310
NET ASSETS 87,078 25 87,103 84,310
FUNDS OF THE CHARITY
Restricted Funds 25 -
Unrestricted Funds 87,078 84,310
TOTAL FUNDS 12 87,103 84,310
For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of trustees on 26 August 2026 and were signed on its behalf by:
Karin Worthy
Trustee
26/08/2026
The notes on pages 15 to 20 form part of these financial statements.
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Cash Flow Statement
2025 2024
Notes £ £
Cash flows from operating activities
Net cash used in operations 1 (159 ) (3,656 )
Net cash used in operating activities (159 ) (3,656 )
Decrease in cash and cash equivalents (159 ) (3,656 )
Cash and cash equivalents at beginning of year 2 95,951 99,607
Cash and cash equivalents at end of year 2 95,792 95,951
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Notes to the Cash Flow Statement
1. Reconciliation of income to cash used in operations
2025 2024
£ £
Net income 2,793 84,310
Movements in working capital:
Decrease/(increase) in trade and other debtors 1,270 (2,070 )
Decrease in trade and other creditors (4,222 ) (85,896 )
Net cash used in operations (159 ) (3,656 )
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
2025 2024
£ £
Cash at bank and in hand 95,792 95,951
3. Analysis of changes in net funds
As at 1 January 2025 Cash flows As at 31 December 2025
£ £ £
Cash at bank and in hand 95,951 (159) 95,792
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Notes to the Financial Statements
1. General Information
The Society Of Yoga Practitioners Ltd is a company limited by guarantee, incorporated in England & Wales, registered number 13056032 and registered charity number 1205619 . The registered office is 1 Littleworth Road, Esher, KT10 9PD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed.  
2.2. Going Concern Disclosure
The Trustees have reviewed the level of reserves and future plans and activities of the charity and are satisfied that the charity is a going concern.
2.3. Fund Accounting
Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. Restricted funds are to be used for specific purposes as laid down by the donor.  Expenditure which meets these criteria is charged to the fund together with a fair allocation of management and support costs. Transfers from unrestricted funds to restricted funds are made to compensate for shortfalls on activities not fully covered by specific funds.
2.4. Incoming Resources
Income is recognised in the period in which TSYP is legally entitled
● any performance conditions have been met,
● it is probable that the income will be received and
● the amount can be quatified with reasonable accuracy.
2.5. Donated Goods and Services
Donated gifts and services are recognised as income when the charity has control over the item and the economic benefit can be measured reliably.  Such goods and services are recognised on the basis of the value that the charity would have been willing to pay to obtain such services or facilities on the open market.
2.6. Resources Expended
Expenditure is recognised in the period in which it is incurred.  Resources expended include attributable VAT which cannot be recovered.  Certain expenditure is directly attributable to specific activities and has been allocated to those cost categories.  Where these costs are attributable to more than one activity, they have been apportioned to the individual activities on the basis of the time spent on those activities.  Support cost, where applicable, have been allocated in accordance with the requirements of the Statement of Recommended Practice. 
Support costs are those costs incurred indirectly in support of  expenditure on the objects of the charity and include organisational management and administration of the charity. 
2.7. Tangible Fixed Assets and Depreciation
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:
Equipment 33 ⅓% per annum
Furniture and fittings 20% per annum
Items of equipment are capitalised where the purchase price exceeds £1,000.
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2.8. Leasing and Hire Purchase Contracts
Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are charged to the statement of financial activities in the year in which they fall due.
2.9. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.10. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
3. Income from Donations and Legacies
2025
Unrestricted Restricted Total
funds funds funds
£ £ £
Donations and gifts 167 25 192
2024
Unrestricted Restricted Total
funds funds funds
£ £ £
Donations and gifts 110 - 110
4. Other Income
2025 2024
Unrestricted funds Unrestricted funds
£ £
Other income - 93,522
5. Analysis of Expenditure
2025
Activities undertaken directly Support costs
(see note 6 )
Total
£ £ £
Events 31,665 - 31,665
Support Costs - 9,520 9,520
31,665 9,520 41,185
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2024
Activities undertaken directly Support costs
(see note 6 )
Total
£ £ £
Events 62,074 - 62,074
Support Costs - 5,857 5,857
62,074 5,857 67,931
6. Support Costs
2025
Support Costs
£
General administration 8,307
Governance costs 1,213
9,520
2024
Support Costs
£
General administration 5,596
Governance costs 261
5,857
7. Independent Examiner's Remuneration
2025 2024
£ £
Independent examination of the financial statements 1,000 -
8. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
9. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 2,070
Other debtors 800 -
800 2,070
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10. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 489 -
Accruals and deferred income 9,000 13,711
9,489 13,711
11. Other Commitments
At 31 December 2025 TSYP had no annual commitments under non cancellable operating leases. (2024:£ Nil)
12. Movement in Funds
As at 1 January 2025 Income Expenditure Transfers As at 31 December 2025
£ £ £ £ £
Unrestricted funds
General:
General unrestricted fund 84,310 43,953 (41,185 ) (70,000 ) 17,078
Designated:
Places and Training - - - 70,000 70,000
Total unrestricted funds 84,310 43,953 (41,185 ) - 87,078
Restricted funds
Radha Fund - 25 - - 25
Total funds 84,310 43,978 (41,185 ) - 87,103
As at 1 January 2024 Income Expenditure As at 31 December 2024
£ £ £ £
Unrestricted funds
General:
General unrestricted fund - 152,241 (67,931 ) 84,310
Total funds - 152,241 (67,931 ) 84,310
The balance held within the Places and Training fund has been designated for future financial assistance to prospective students, including free or subsidised training for practitioners. The Board considers this allocation to be aligned with the charitable objectives and non-profit status of the organisation and to represent prudent financial management.
13. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
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2025 2024
£ £
14. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.
15. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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