**REGISTERED CHARITY NUMBER: 1057626** ## **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 31 March 2026** **for AMEN** Hughes Waddell Suite F2 Church House Business Centre Church Street Godalming Surrey GU7 1EW **AMEN** ## **Contents of the Financial Statements for the Year Ended 31 March 2026** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|2| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Balance Sheet**||5|| |**Notes to the Financial Statements**|6|to|9| |**Detailed Statement of Financial Activities**||10|| **AMEN** ## **Report of the Trustees for the Year Ended 31 March 2026** The trustees present their report with the financial statements of the charity for the year ended 31 March 2026. 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** The objectives of AMEN are 1. The advancement of the Christian religion in the United Kingdom or overseas. 2. The advancement for the public benefit of religious or other education. 3. The relief of the aged, poor, sick, disabled and disadvantaged. Key actions taken to fulfil these objectives are described in the Achievements and Performance section of this report. ## **ACHIEVEMENTS AND PERFORMANCE** It was a special year for all involved with AMEN as we celebrated the charity's 30th Anniversary. The Trustees held business meetings four times and kept in regular contact with each other, and the AMEN partners, by email and phone. A monthly prayer update was sent out by email and Newsletters were sent out in June and November. The November mailing included the Gift catalogue which resulted in 88 vouchers being purchased. We received visits from various AMEN partners during the year including Mia from Romania and Tassie from Nigeria. They were able to meet Trustees and supporters while visiting the UK. Gareth and Malou Bolton visited partners in The Philippines in December when they celebrated the 25th Anniversary of SIKATT. They also visited India in April, August and December. In October, Chris and Sharon Chatfield, along with two supporters, travelled to Goa to participate in a successful conference for 150 local pastors. While in India they were able to visit other AMEN partners. In December the annual Christmas shoebox distribution took place in Romania. Three Trustees and two supporters were able to visit the partners and help give out the boxes as well as take part in other activities. Sadly, in March 2026, a visit to India by all the Trustees had to be cancelled because of the outbreak of war in the Middle East which made travel impossible. All visits abroad are paid for by the individuals themselves and do not use donated funds. The Christmas shoebox collection was the most successful ever. In total 3124 boxes were sent out on a truck in November. 40 boxes of baby items and blankets were also collected and were sent out in January. This was in addition to the baby items collected in 2024 and sent by truck to Romania in August 2025. AMEN's 30th Anniversary was celebrated with a special service and lunch held in Worthing in September. There were 50 attendees, including three partners who were able to speak at the meetings. Partners from around the world sent greetings by video and there were displays of photographs and literature through the years. We continue to be grateful to all the supporters and volunteers who enable AMEN to support the 22 partners in six different countries. We also continue to honour our commitment that all money donated is used to directly support our partners and that admin costs are not funded by general donations. Page 1 **AMEN** ## **Report of the Trustees** ## **for the Year Ended 31 March 2026** ## **FINANCIAL REVIEW** Funds carried over from one year to the next are either: 1. Restricted funds donated for particular projects being undertaken by one or more of our partners. If the funds are carried over it is usually because the project is in progress and the funding is phased. As at 31 March 2026 there were restricted funds of £81,275 (2025: £43,286). 2. General funds which are held against emergency needs which may arise from time to time. The intention of the Trustees is to hold approximately £3,000 for general emergencies and under £10,000 for major projects. As at 31 March 2026 there were general funds of £44,766 (2025: £6,472). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** AMEN is constituted as a Trust dated 2nd September 1995. Trustees are appointed by unanimous agreement of existing Trustees, being people who existing Trustees believe will add to the ability of the Trust to meet its objectives. Any new Trustees are provided with details of the work of AMEN and copies of past Trustees minutes and reports. Other induction is provided by conversations with existing Trustees covering relevant issues relating to the Trust. All Trustees have regard to guidance published by the Charity Commission on public benefit. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1057626 ## **Principal address** 79 North Road Dartford Kent DA1 3ND ## **Trustees** C Chatfield Mrs J D White S J Williams Mrs S W Chatfield ## **Independent Examiner** P Heighes FCA Hughes Waddell Suite F2 Church House Business Centre Church Street Godalming Surrey GU7 1EW Approved by order of the board of trustees on 22 August 2026 and signed on its behalf by: C Chatfield - Trustee Page 2 **Independent Examiner's Report to the Trustees of AMEN** ## **Independent examiner's report to the trustees of AMEN** I report to the charity trustees on my examination of the accounts of AMEN (the Trust) for the year ended 31 March 2026. ## **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** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 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. P Heighes FCA Hughes Waddell Suite F2 Church House Business Centre Church Street Godalming Surrey GU7 1EW 22 August 2026 Page 3 **AMEN** ## **Statement of Financial Activities for the Year Ended 31 March 2026** |Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
160,348
Investment income
2
106
**Total**
160,454
**EXPENDITURE ON**
**Charitable activities**
Projects and administrative costs
9,326
**NET INCOME/(EXPENDITURE)**
151,128
**Transfers between funds**
6
(112,834)
**Net movement in funds**
38,294
**RECONCILIATION OF FUNDS**
Total funds brought forward
6,472
**TOTAL FUNDS CARRIED FORWARD**
44,766|Restricted
fund
£
262,307
-
262,307
337,152
(74,845)
112,834
37,989
43,286
81,275|31.3.26
Total
funds
£
422,655
106
422,761
346,478
76,283
-
76,283
49,758
126,041|31.3.25
Total
funds
£
289,834
269
290,103
318,039
(27,936)
-
(27,936)
77,694
49,758| |---|---|---|---| The notes form part of these financial statements Page 4 **AMEN** ## **Balance Sheet 31 March 2026** |Unrestricted
funds
Notes
£
**CURRENT ASSETS**
Cash at bank
44,766
**NET CURRENT ASSETS**
44,766
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
44,766
**NET ASSETS**
44,766
**FUNDS**
6
Unrestricted funds:
General fund
Restricted funds:
Projects
**TOTAL FUNDS**|Restricted
fund
£
81,275
81,275
81,275
81,275|31.3.26
Total
funds
£
126,041
126,041
126,041
126,041
44,766
81,275
126,041|31.3.25
Total
funds
£
49,758| |---|---|---|---| ||||49,758| ||||49,758| ||||49,758| ||||6,472
43,286| ||||49,758| The financial statements were approved by the Board of Trustees and authorised for issue on 22 August 2026 and were signed on its behalf by: C Chatfield - Trustee The notes form part of these financial statements Page 5 **AMEN** **Notes to the Financial Statements for the Year Ended 31 March 2026** ## **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. The charity has applied Update Bulletin 1 and not prepared a cashflow statement. The presentational currency of the financial statements is the Pound Sterling (£). Statutory details regarding the charity can be found in the Report of the Trustees. The trustees consider the charity to be a going concern and the accounts have been prepared on this basis. ## **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. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted and designated 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. ## **Financial instruments** The charity only has one financial instrument being cash at bank. This represents liquid funds held in a UK bank account. Page 6 continued... **AMEN** **Notes to the Financial Statements - continued for the Year Ended 31 March 2026** ## **2. INVESTMENT INCOME** |**INVESTMENT INCOME**||| |---|---|---| ||31.3.26|31.3.25| ||£|£| |Bank interest|106|269| ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025. ## **Trustees' expenses** During the year one trustee was reimbursed £14,484 (2025: £17,500) for project costs incurred on behalf of the charity. Another trustee also received £1,452 (2025: £576) as reimbursement for administrative costs incurred on behalf of the charity. ## **4. STAFF COSTS** The charity had no employees during the year. ## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
102,803
Investment income
269
**Total**
103,072
**EXPENDITURE ON**
**Charitable activities**
Projects and administrative costs
6,876
**NET INCOME/(EXPENDITURE)**
96,196
**Transfers between funds**
(97,831)
**Net movement in funds**
(1,635)
**RECONCILIATION OF FUNDS**
Total funds brought forward
8,107
**TOTAL FUNDS CARRIED FORWARD**
6,472|Restricted
fund
£
187,031
-
187,031
311,163
(124,132)
97,831
(26,301)
69,587
43,286|Total
funds
£
289,834
269
290,103
318,039
(27,936)
-
(27,936)
77,694
49,758| |---|---|---| continued... Page 7 **AMEN** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2026** ## **6. MOVEMENT IN FUNDS** |At 1.4.25
£
**Unrestricted funds**
General fund
6,472
**Restricted funds**
Projects
43,286
**TOTAL FUNDS**
49,758
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
Projects
**TOTAL FUNDS**
**Comparatives for movement in funds**
At 1.4.24
£
**Unrestricted funds**
8,107
**Restricted fund**
Projects
69,587
**TOTAL FUNDS**
77,694|Net
movement
in funds
£
151,128
(74,845)
76,283
Incoming
resources
£
160,454
262,307
422,761
Net
movement
in funds
£
96,196
(124,132)
(27,936)|Transfers
between
At
funds
31.3.26
£
£
(112,834)
44,766
112,834
81,275
-
126,041
Resources
Movement
expended
in funds
£
£
(9,326)
151,128
(337,152)
(74,845)
(346,478)
76,283
Transfers
between
At
funds
31.3.25
£
£
(97,831)
6,472
97,831
43,286
-
49,758| |---|---|---| continued... Page 8 **AMEN** **Notes to the Financial Statements - continued for the Year Ended 31 March 2026** ## **6. MOVEMENT IN FUNDS - continued** Comparative net movement in funds included in the above are as follows: |**Unrestricted funds**
**Restricted fund**
Projects
**TOTAL FUNDS**|Incoming
resources
£
103,072
187,031
290,103|Resources
Movement
expended
in funds
£
£
(6,876)
96,196
(311,163)
(124,132)
(318,039)
(27,936)| |---|---|---| ## **7. RELATED PARTY DISCLOSURES** During the year the charity received donations and contributions to the sum of £8,800 (2025: £8,600) from Compass Travel (Sussex) Limited and a further £27,360 (2025: £20,490) from the Compass Travel Trust. C Chatfield is a director of Compass Travel (Sussex) Limited and a trustee of the Compass Travel Trust. Four trustees also made unconditional donations to the sum of £20,944 (2025: £37,109) during the year and also net contributions towards overseas trips of £980 (2025: £3,347). Page 9 **AMEN** ## **Detailed Statement of Financial Activities for the Year Ended 31 March 2026** |**Detailed Statement of Financial Activities**
**for the Year Ended 31 March 2026**||| |---|---|---| ||31.3.26|31.3.25| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|422,655|289,834| |**Investment income**||| |Bank interest|106|269| |**Total incoming resources**|422,761|290,103| |**EXPENDITURE**||| |**Charitable activities**||| |Projects|339,463|311,134| |Administration|5,717|5,736| ||345,180|316,870| |**Support costs**||| |**Governance costs**||| |Accountancy & software fees|1,298|1,169| |Total resources expended|346,478|318,039| |**Net income/(expenditure)**|76,283|(27,936)| This page does not form part of the statutory financial statements Page 10