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 Z08ponslb*llt*•s of tru8to•8 and •xan*nar
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