REGISTERED CHARITY NUMBER: 1004457
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
FOR
CHRISTADELPHIAN SAMARITAN FUND
CHRISTADELPHIAN SAMARITAN FUND
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 11 |
CHRISTADELPHIAN SAMARITAN FUND
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The trust was established to make donations to charitable organisations and to relieve persons from outside the Christadelphian community who are in poor or straitened circumstances or otherwise in need. The trust fulfils its objectives through grant making.
Public benefit
During the year the trust fulfilled its public benefit aims by way of its grants to various institutions from outside the Christadelphian community.
When planning grant making activities for the year, the Trustees have considered the Commission's guidance on public benefit.
Volunteers
The trustees are grateful for the contribution made by volunteers in assisting the trust to carry out its activities. Because of the difficulties in quantifying economic value to the volunteers' time their contribution has not been included in the statement of financial activities.
ACHIEVEMENTS AND PERFORMANCE
The trust has continued to make grants to a range of causes, including a number of payments to appeal funds set up in response to worldwide crises, thus fulfilling its public benefit aims. The major recipients are detailed in note 5 to the accounts.
FINANCIAL REVIEW
Financial position
The net expenditure for the year amounted to £38,146 (2024: £58,804) and the total fund balance carried forward at 31 December 2025 is £120,012 (2024: £158,158).
Reserves policy
The reserves held are £120,012. The trustees have reviewed the reserves of the charity. This review included an assessment of the probable future levels of income and expenditure and the size and nature of the reserves. The review concluded that it was likely that there would be greater demands on the charity in the future and that the size of the reserves would enable the trustees to meet these calls on the charity.
FUTURE PLANS
The trustees intend to carry on providing grants in a manner similar to that of recent years.
Page 1
CHRISTADELPHIAN SAMARITAN FUND
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
The trust is an unincorporated trust, constituted under a trust deed dated 31 July 1991, and is Registered Charity number 1004457.
The trustees who served during the year are shown below. The trustees are appointed by the Board of Trustees. The trustees hold meetings quarterly, where they agree the trust's overall strategy and areas of activity such as investment, grant making, reserves and risk management.
The day-to-day administration of grants etc. is carried out by the Treasurer and the Secretary.
New trustees are provided with an induction pack which contains key information about the charity. They are also given information published by the Charity Commission on the duties and responsibilities of trustees.
The trustees have identified the major risks which the trust faces and procedures have been established to manage those risks.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1004457
Principal address
Westhaven House Arleston Way Solihull West Midlands B90 4LH
Trustees
J M Buckler E Briley P Bromage R Deedman (Assistant Secretary) M Halstead (Secretary) M D Leinster (Treasurer) G M Nicholls F R Whittaker
Independent Examiner
Vivian Shadbolt FCA Prime Chartered Accountants 161 Newhall Street Birmingham B3 1SW
Solicitors
Shakespeare Martineau LLP No. 1 Colmore Square Birmingham B4 6AA
Bankers
Caf Bank Ltd Barclays Bank Plc 25 Kings Hill Avenue Leicester West Malling LE87 2BB Kent ME19 4JQ
Page 2
CHRISTADELPHIAN SAMARITAN FUND
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................. M D Leinster - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRISTADELPHIAN SAMARITAN FUND
Independent examiner's report to the trustees of Christadelphian Samaritan Fund
I report to the charity trustees on my examination of the accounts of Christadelphian Samaritan Fund (the Trust) for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Vivian Shadbolt FCA
Prime Chartered Accountants 161 Newhall Street Birmingham B3 1SW Date: .............................................
Page 4
CHRISTADELPHIAN SAMARITAN FUND
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 75,468 Investment income 3 1,795 Total 77,263 EXPENDITURE ON Charitable activities 4 Grants 113,500 Expenses 1,909 Total 115,409 NET INCOME/(EXPENDITURE) (38,146) RECONCILIATION OF FUNDS Total funds brought forward 158,098 TOTAL FUNDS CARRIED FORWARD 119,952 |
Restricted funds £ 1,057 - 1,057 1,057 - 1,057 - 60 60 |
2025 Total funds £ 76,525 1,795 78,320 114,557 1,909 116,466 (38,146) 158,158 120,012 |
2024 Total funds £ 59,842 3,521 63,363 120,261 1,906 122,167 (58,804) 216,962 158,158 |
|---|---|---|---|
The notes form part of these financial statements
Page 5
CHRISTADELPHIAN SAMARITAN FUND
BALANCE SHEET 31 DECEMBER 2025
| Unrestricted fund Notes £ CURRENT ASSETS Debtors 8 698 Cash at bank 143,434 144,132 CREDITORS Amounts falling due within one year 9 (24,180) NET CURRENT ASSETS 119,952 TOTAL ASSETS LESS CURRENT LIABILITIES 119,952 NET ASSETS 119,952 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ - 60 60 - 60 60 60 |
2025 Total funds £ 698 143,494 144,192 (24,180) 120,012 120,012 120,012 119,952 60 120,012 |
2024 Total funds £ 2,792 157,046 159,838 (1,680) 158,158 158,158 158,158 158,098 60 158,158 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
.............................................
M D Leinster - Trustee
.............................................
M Halstead - Trustee
The notes form part of these financial statements
Page 6
CHRISTADELPHIAN SAMARITAN FUND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention.
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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. Other expenditure is included on the accruals basis.
Governance costs
Governance costs include all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include all costs related to the independent examiners report and other sundry expenditure
Taxation
The charity is exempt from tax on its charitable activities. Irrecoverable VAT is charged to the category of expenditure for which it was incurred. Tax recovered from voluntary income received under gift aid is recognised, where material, when the related income is receivable and is allocated to the income category to which the income relates.
Fund accounting
Unrestricted funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Volunteers
Because of the difficulties in quantifying economic value to the volunteers' time their contribution has not been included in the statement of financial activities.
Page 7
continued...
CHRISTADELPHIAN SAMARITAN FUND
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
2. DONATIONS AND LEGACIES
| Ecclesial Donations Individual Donations Gift aid Legacies INVESTMENT INCOME Deposit account interest |
2025 £ 41,156 13,398 8,496 13,475 76,525 2025 £ 1,795 |
2024 £ 33,702 12,597 13,543 - |
|---|---|---|
| 59,842 | ||
| 2024 £ 3,521 |
3. INVESTMENT INCOME
4. CHARITABLE ACTIVITIES COSTS
| CHARITABLE ACTIVITIES COSTS | |||
|---|---|---|---|
| Grants Expenses |
Grant funding of activities (see note 5) £ 114,557 - 114,557 |
Support costs (see note 6) £ - 1,909 1,909 |
Totals £ 114,557 1,909 |
| 116,466 |
5. GRANTS PAYABLE
The total grants paid to institutions during the year was as follows:
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Action Aid | 2,000 | - |
| British Red Cross | 2,000 | 100 |
| Disaster Emergency Committee (DEC) - Myanmar | 5,250 | - |
| Eastside Community Trust | - | 1,000 |
| Medicins Sans Frontieres | 2,500 | - |
| Oxfam General Account | 2,000 | - |
| Oxfam - Bangladesh Flood Appeal | - | 5,000 |
| Oxfam - South Sudan | 5,000 | - |
| Oxfam -Somalia | 2,500 | - |
| Oxfam -Yemen | 2,500 | - |
| Samaritan's Purse International Ltd | 627 | - |
| Shelterbox - Annual grant | 3,000 | - |
| STFC Philanthropy | 2,500 | - |
| STFC Philanthropy - Gaza Israel | 180 | 5,760 |
| The Trussell Trust | 5,000 | - |
| Unicef - Ukraine | 2,000 | - |
| Other | 77,500 | 108,401 |
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continued...
CHRISTADELPHIAN SAMARITAN FUND
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
5. GRANTS PAYABLE - continued
| 6. SUPPORT COSTS Finance £ Expenses 63 Support costs, included in the above, are as follows: Finance Bank charges Governance costs Sundries Independent examination |
114,557 | 120,261 | 120,261 |
|---|---|---|---|
| Governance costs £ 1,846 2025 Expenses £ 63 2025 Expenses £ 166 1,680 1,846 |
Totals £ 1,909 2024 Total activities £ 60 2024 Total activities £ 166 1,680 1,846 |
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
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continued...
CHRISTADELPHIAN SAMARITAN FUND
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
| 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Gift Aid Debtor 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Grants Payable Accrued expenses 10. MOVEMENT IN FUNDS At 1.1.25 £ Unrestricted funds General fund 158,098 Restricted funds Morocco/Libya/Gaza 60 TOTAL FUNDS 158,158 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 77,263 Restricted funds Morocco/Libya/Gaza 180 Myanmar Earthquake 250 Jamaica 627 1,057 TOTAL FUNDS 78,320 |
2025 2024 £ £ 698 2,792 2025 2024 £ £ 22,500 - 1,680 1,680 24,180 1,680 Net movement At in funds 31.12.25 £ £ (38,146) 119,952 - 60 (38,146) 120,012 Resources Movement expended in funds £ £ (115,409) (38,146) (180) - (250) - (627) - (1,057) - (116,466) (38,146) |
|---|---|
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continued...
CHRISTADELPHIAN SAMARITAN FUND
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
10. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.1.24 £ Unrestricted funds General fund 216,962 Restricted funds Morocco/Libya/Gaza - TOTAL FUNDS 216,962 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 62,543 Restricted funds Morocco/Libya/Gaza 820 TOTAL FUNDS 63,363 |
Net movement At in funds 31.12.24 £ £ (58,864) 158,098 60 60 (58,804) 158,158 Resources Movement expended in funds £ £ (121,407) (58,864) (760) 60 (122,167) (58,804) |
|---|---|
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
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