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2025-04-05-accounts

REGISTERED CHARITY NUMBER: 1053570

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5TH APRIL 2025

FOR

THE CANA TRUST

Stanton Ralph & Co Limited Chartered Accountants The Old Police Station Whitburn Street Bridgnorth Shropshire WV16 4QP

THE CANA TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH APRIL 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
Detailed Statement of Financial Activities 12

THE CANA TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5TH APRIL 2025

The trustees present their report with the financial statements of the charity for the year ended 5th April 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 objects of the Charity are to advance the Christian religion and to pursue such other charitable purposes as the Trustees shall from time to time think fit. The Charity advances the Christian religion by facilitating the ministry of Nick and Lois Cuthbert. Nick is an Honorary Lay Canon Emeritus of Birmingham Cathedral. The Trustees have the responsibility of cooperating with Nick and Lois in the advancement of the Christian faith and supporting the activities in prayer.

The Trustees and Nick and Lois are committed to assisting Churches and Christians in their ministry and enabling as many people as possible to have the privilege of knowing Jesus Christ as their Lord and Saviour.

When planning activities with Nick and Lois the Trustees have considered the Charity Commission guidance on public benefit.

In particular we try to advance the Christian faith and provide public benefit by supporting Nick and Lois in the following: -

Page 1

THE CANA TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5TH APRIL 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the course of the period covered by these accounts, activities undertaken by Nick and Lois included: -Continued involvement with Lead Academy.

Five communities of leadership teams were running this year. Activities for each learning community include four two-day training days for each of the communities over a 2 years period plus retreats, as well as church visits, and consultancy for the churches involved. Over the 12 months covered by the accounts, communities ran with groups from a mixed denominational affiliation as well as an increasing number of groups of clergy and leaders from across the church in Wales. Online webinars were also conducted on a number of occasions.

In the latter part of the year, negotiations have been going on for taking on a sizeable amount of work in the next few years with the Church of England and New Wine Wales.

Nick's role with Lead Academy continues to involve an ambassadorial, pioneering role with potential new communities, providing materials, input to and training for other leaders, inputting at least once in each meeting of a community and consultancy/support for specific churches or leaders or leadership teams. All this facilitates expansion of the work of Lead Academy.

This work work includes consultancy on the stresses of leadership, dealing with relationships, effective governance, developing leaders and flourishing teams, all to facilitate Church mission, service and growth, as well as providing counselling to a number of Church leaders and other Christians.

The activities Cana facilitates provide public benefit as they assist Churches and Christian leaders in developing their ministry, serving their local communities and in seeking to reach as many people as possible with the good news of Jesus Christ without discrimination of any kind.

FINANCIAL REVIEW

Reserves policy

The Trustees seek to retain reserves sufficient to cover some reduction in income in any year and to cover emergencies or the need to replace assets.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is constituted by a Trust Deed dated 13th January 1995 which is its governing document.

Recruitment and appointment of new trustees

New trustees are invited to become trustees by the existing trustees on their basis of their commitment to the Christian faith and their commitment to promoting the Christian faith by supporting the ministry of Nick and Lois Cuthbert. The new trustees are appointed by the existing trustees and are informed about their responsibilities by being referred to suitable Charity Commission information.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1053570

Principal address

c/o R Miles 87 Brandwood Road King's Heath Birmingham B14 6PL

Page 2

THE CANA TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5TH APRIL 2025

Trustees

Mrs E Watson (resigned 25.3.25) Mrs F Collins Mr R Miles Mr P Conrathe

Independent Examiner

A Ralph FCA CTA Stanton Ralph & Co Limited Chartered Accountants The Old Police Station Whitburn Street Bridgnorth Shropshire WV16 4QP

Approved by order of the board of trustees on 24th September 2025 and signed on its behalf by:

Mr R Miles - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE CANA TRUST

Independent examiner's report to the trustees of The Cana Trust

I report to the charity trustees on my examination of the accounts of The Cana Trust (the Trust) for the year ended 5th April 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:

  1. 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

  3. 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.

A Ralph FCA CTA

Stanton Ralph & Co Limited Chartered Accountants The Old Police Station Whitburn Street Bridgnorth Shropshire WV16 4QP

24th September 2025

Page 4

THE CANA TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5TH APRIL 2025

5.4.25 5.4.24
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 47,745 29,295
EXPENDITURE ON
Other 46,534 34,993
NET INCOME/(EXPENDITURE) 1,211 (5,698)
RECONCILIATION OF FUNDS
Total funds brought forward 52,909 58,607
TOTAL FUNDS CARRIED FORWARD 54,120 52,909

The notes form part of these financial statements

Page 5

THE CANA TRUST

BALANCE SHEET

5TH APRIL 2025

5.4.25
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
5
114
CURRENT ASSETS
Debtors
6
410
Cash at bank
54,689
55,099
CREDITORS
Amounts falling due within one year
7
(1,093)
NET CURRENT ASSETS
54,006
TOTAL ASSETS LESS CURRENT LIABILITIES
54,120
NET ASSETS
54,120
FUNDS
8
Unrestricted funds
54,120
TOTAL FUNDS
54,120
5.4.24
Total
funds
£
142
386
56,128
56,514
(3,747)
52,767
52,909
52,909
52,909
52,909

The financial statements were approved by the Board of Trustees and authorised for issue on 24th September 2025 and were signed on its behalf by:

Mr R Miles - Trustee

The notes form part of these financial statements

Page 6

THE CANA TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5TH APRIL 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.

Tangible fixed assets

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

Motor vehicles - 20% on reducing balance Computer equipment - 33% on cost

Assets are depreciated from the date that they are brought into use.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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

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.

2. TRUSTEES' REMUNERATION AND BENEFITS

There was no trustees' remuneration or other benefits for the year ended 5th April 2025 nor for the year ended 5th April 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 5th April 2025 nor for the year ended 5th April 2024.

Page 7

THE CANA TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5TH APRIL 2025

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

4.

5.

INCOME AND ENDOWMENTS FROM
Donations and legacies
EXPENDITURE ON
Other
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
GOVERNANCE COSTS
Unrestricted
fund
£
29,295
34,993
(5,698)
58,607
52,909
Unrestricted
fund
£
29,295
34,993
(5,698)
58,607
52,909
Unrestricted
fund
£
29,295
34,993
(5,698)
58,607
52,909
5.4.25 5.4.24
£ £
Independent examiner's fees 992 900
992 900
TANGIBLE FIXED ASSETS
Motor
vehicles
£
COST
At 6th April 2024 and 5th April 2025
10,500
DEPRECIATION
At 6th April 2024
10,358
Charge for year
28
At 5th April 2025
10,386
NET BOOK VALUE
At 5th April 2025
114
At 5th April 2024
142
Computer
equipment
£
8,170
8,170
-
8,170
-
-
Totals
£
18,670
18,528
28
18,556
114
142

Page 8

THE CANA TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5TH APRIL 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.25 5.4.24
£ £
Other debtors 410 386
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.25 5.4.24
£ £
Purchase ledger 102 1,997
Accrued expenses 991 1,750
1,093 3,747
8. MOVEMENT IN FUNDS
Net
movement At
At 6.4.24 in funds 5.4.25
£ £ £
Unrestricted funds
General fund 52,909 1,211 54,120
TOTAL FUNDS 52,909 1,211 54,120
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 47,745 (46,534) 1,211
TOTAL FUNDS 47,745 (46,534) 1,211
Comparatives for movement in funds
Net
movement At
At 6.4.23 in funds 5.4.24
£ £ £
Unrestricted funds
General fund 58,607 (5,698) 52,909
TOTAL FUNDS 58,607 (5,698) 52,909

Page 9

THE CANA TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5TH APRIL 2025

8. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 29,295 (34,993) (5,698)
TOTAL FUNDS 29,295 (34,993) (5,698)

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement
At 6.4.23
in funds
£
£
Unrestricted funds
General fund
58,607
(4,487)
TOTAL FUNDS
58,607
(4,487)
At
5.4.25
£
54,120
54,120

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 77,040 (81,527) (4,487)
TOTAL FUNDS 77,040 (81,527) (4,487)

9. RELATED PARTY DISCLOSURES

Nick Cuthbert is a trustee of Christian Vision, another charity which exists to promote the Christian Faith. Christian Vision donated £30,000 (2024: £10,000) to Cana Trust during the year.

Page 10

THE CANA TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5TH APRIL 2025

10. ULTIMATE CONTROLLING PARTY

The charity is controlled by its board of trustees.

Page 11

THE CANA TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5TH APRIL 2025

5.4.25 5.4.24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 46,488 28,040
Gift aid 1,257 1,255
47,745 29,295
Total incoming resources 47,745 29,295
EXPENDITURE
Other
Mission funding 36,710 27,590
Motor and travel 8,419 5,821
Printing, stationery and books 70 156
Accountancy 992 900
Computer expenses 251 418
Motor vehicles 28 95
Bank interest 64 13
46,534 34,993
Total resources expended 46,534 34,993
Net income/(expenditure) 1,211 (5,698)

This page does not form part of the statutory financial statements

Page 12