Friends of Turkey Annual Report and Financial Statements for the year ended 28 February 2026 Charity number 1060199
Friends of Turkey Legal and Administrative Information for the year ended 28 February 2026 ADDRESS FOR CORRESPONDENCE 10 Ernle Road London SW20 OHJ GOVERNING DOCUMENT Trust deed dated 10 April 1996 CHARITY REGISTRATION NUMBER 1060199 TRUSTEES RESPONSIBLE FOR MANAGING THE CHARITY Andrew J. Baldwin Joanne Davidson Stephen D. Harris Cathryn B. Hoard David A. Stockwell BANKERS Santander Bank PLC INDEPENDENT EXAMINER John R. Burston Severn Accountancy Services Unit 5, St James Court 285 Barton Street Gloucester GLI 4JE INDEX Page I Page 2 Page 3 Page 4 Page 5 Page 6 Legal and Administrative Information Report of the Trustees Independent Examiner's Report Receipts and Payments Account Statement of Assets and Liabilities Notes to the Accounts Page 1
Friends of Turkey Report of the Trustees for the year ended 28 February 2026 The Trustees present the,ir report and accounts for the year ended 28 February 2026. Objects of the charity The charity is governed by a trust deed and is constituted as a trust. The charity's principal object, as set out in its trust deed, is the advancement of the Christian faith amongst the people of Turkey. Review of activities During the year the Trust has circulated its bi-monthly "Call to Prayer" bulletin to Christians in the UK and elsewhere who have requested it. The website now provides more information about the church in Turkey and about the partners supported by the Trust. On-line prayer meetings took place In March and September 2025, with interviews of partners in Turkey and allowing participants to take part from their homes. The Trust continues to make grants to help some Turkish churches, projects and leaders in the regular ministry of the gospel. Most of the work of the Trust has been carried out on a voluntary basis, there being no paid employees. Consultancv services are provided by one trustee for writing the regular Call to Prayer. The amounts paid for this service are shown in note 2 to the accounts. In planning the activities the trustees have applied the guidance on public benefit issued by the Charity Commission. Financial review During the year receipts totalled £64,015 (2025: £53,468) and payments totalled £52,344 (2024: £54,244). The cash held by the charity increased by £11,671 to £40,858 of which £33,887 is unrestricted and can be used for anv charitable purpose. As a result of the increased income, the Trustees have been able to start supporting an increased number of partners. Reserves policy The trustees have adopted a reserves policy whereby the charity aims to hold unrestricted cash of no less than six months of normal general fund expenditure, and aims not to exceed twelve months of expected general fund expenditure, so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £33,887 and the charity is complying with its reserves policv. Governance Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees. Responslbllitles of trustees Charity law requires us as trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year. We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011, We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or anv other irregularities. Approval This report was approved by the trustees and signed on their behalf bv: Stephen Harris Date: 17 April 2026 Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRIENDS OF TURKEY I report on the accounts of the charity for the year ended 28 February 2026 whlch are set out on the attached pages 4 to 6. Ra8P•CtiVa Z08ponslbllt•s of tru8to•8 and •xannar The Trustees are responsible for the preparatlon of the accounts. The charity's trustees conslder that an audit Is not requlred for this year under section 144(2) of the Charlties Act 2011 (the 2011 Act) and that an Independent examination is needed. It Is my responsibllity to: examine the accounts under section 145 of the 2011 Act; to follow the procedures laid down In the General Dlrections glven by the Charity Comisslon under sectlon 145(5} (b) of the 2011 Act; and to State whether particular Matters have corne to my attentLOn. Ba•8 0£ £ndapondant •xaaun•r' 8 r•pozt My examlnation was carried out In accordance with the General Directlon8 glven by the Charity Cortunl88ion. An examination Includes a review of the accounting records kept by the charity and a comparlson of the accounts presented wlth those records. It also Includes conslderation of any unusual Items or dlsclosures In the accounts, and the seeklng of explanatlons from you as trustees concerning any such matters. The procedures undertaken do not provlde all the evldence that would be required in an audit and, consequentlyi no oplnion 13 given as to whether the accounts present a 'true and fair vlew, and the report is Ilmited to those matters set out in the statement below. Ind•p•nd•nt •xamln•z' o •tat•mant In connectlon with my examlnatlon, no matter has come to my attention: which glves me reasonable cause to believe that, In any materlal respect, the requlrements: (a) to keep accountlng records in accordance with section 130 of the Charlties Act 2011, and (b) to prepare accounts which accord with the accounting records and with the methods and principles of the Statement of Recorrmended Practlce: Accounting and Reportlng by CharitLes (SORP FRS 102- effective l January 2015) have not been met, ot to whlch, in my oplnion, attentlon should be drawn In order to enable a proper understanding of the accounts to be reached. J R 6LWSt(M/, FCPA LLB, OE John Burston Severn Accountancy Services Unit 5, St James Court, 285 Barton Street, Gloucester GLI 4JE 20-May-26 Page 3
Frlends of Turkey Receipts and Payments Account for the year ended 28 February 2026 Unrestritted General Designated Funds Funds Restricted Funds 2026 2025 Notes Income receipts Donations, legacies and grants Gift aid Bank interest 32,643 3,912 544 25,436 1,480 58,079 5,392 544 50,418 2,803 247 Total recelpts 37,099 26,916 64,015 53,468 Payments Payments in relation to charitable activities undertaken directly Grants paid in relation to charitable activities undertaken by others 6,587 6,587 3,605 50,639 20,939 24,817 45,757 Total payments 27,526 24,817 52,344 54,244 Net of receipts / (payments) before transfers 9,573 2,098 11,671 (776) Transfers between funds Net movement In funds 9,573 2,098 11,671 (776) Cash funds as at last year end Cash funds at this year end 24,314 4,872 29,187 29,963 33,887 6,971 40,858 29,187 The notes on page 6 form part of these accounts. Page 4
Friends of Turkey Statement of Assets and Liabilities for the year ended 28 February 2026 Unrestricted Funds General Designated funds funds Restricted funds 2026 2025 Notes Cash funds Cash at bank with immediate access Cash at bank 120 day notice account 29,187 13,647 20,240 33,887 6,971 20,618 20,240 40,858 6,971 29,187 Other monetary assets Gift aid due to the charity 2,892 2,892 1,307 1,307 173 173 1,479 1,479 Liabilities The accounts were approved by the trustees and signed on their behalf by Stephen Harris date: 17 April 2026 The notes on page 6 form part of these accounts. Page 5
Frlends of Turkey Notes to the Accounts for the year ended 28 February 2026 l Accountlng polkles The accounts have been prepared on a receipts and payments basis and comprise a ststement that shows the charity's receipts and payments, a statement that summarises the charty's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accountlng stsndards present a 'true and fair, view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting Standards, these accounts do not present (and are not intended to present) a 'true and fair, view of the charity's financial activities and state of affairs. General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objertives of the charity. Desi8nated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donatlons which are to be used in accordance with specific restrictions imposed by donors. Unrestricted Funds General Designated funds funds Restrirted Funds Totsl 2026 Total 2025 2 Payments In relatlon to tharltable artlvltles undertaken dlrectly Call to Prayer printing and mailing Fees for writing Call to Prayer Travel and meetings Website Fundraisin8 Costs P.0. box and other administrative costs 3,185 2,100 597 162 30 514 6,587 3,185 2,1(X) 597 162 30 514 6,587 2,352 620 162 471 3,605 3 Grants pakl In relatlon to tharltable artlvltles undertaken by others Grants for: Overseas mission Relief of poverty 20,939 24,317 500 24,817 45,257 500 45,757 45,169 20,939 50,639 4 Staff costs and trustees expenses The charity has no employees and no remuneration was paid to trustees for fulfilling the role of trustee. Sometimes the trustees act as agents for the charty and make payments and purchases on its behalf and are reimbursed for this expend[tu, e.g. payment for stationery and other consumables. Such expenditu is not related to services provided by trustees and is, therefore not disclosed as such. One trustee provides consultancy services for wrtting Call to prayer and receNed £2,1(X) in fees for providing this service. Apart from reimbursement of costs of travel to trustee meetings, none of the Trustees was paid expenses for service provided to the charity. 5 Movement of funds Balance at 28/0312025 Balance at 28/02/2026 Receipts Payments Transfers General funds 24,314 37,099 27,526 33,887 Restrlrted funds Silas fund Medical fund Earthquake fund Other specific purposes 1.351 4,211 100 500 22,105 26,916 (4,200) 1,362 100 (500) 20,117) 24,817 3,522 4,872 5,509 6,971 Total funds 29,187 64,015 52,344 40,858 Page 8