REALITY OUTREACH MINISTRIES INTERNATIONAL (Limited by Guarantee)
Annual Report and Financial Statements for year ended 31st December 2025
Charity registration number: 1061225 Company registration number: 3174438
Independent Examiners Ltd The Grain Store, Hills Barns Appledram Lane South Chichester, West Sussex PO20 7EG
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REALITY OUTREACH MINISTRIES INTERNATIONAL (Limited by Guarantee)
CONTENTS
Page 3 Legal and Administrative Information Pages 4 to 6 Report of the Trustees Page 7 Independent Examiner's Report to the Trustees Page 8 Statement of Financial Activities Page 9 Balance Sheet Pages 10 to 14 Notes to the Financial Statements
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REALITY OUTREACH MINISTRIES INTERNATIONAL (Limited by Guarantee)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER 1061225 COMPANY NUMBER: 3174438 START OF FINANCIAL PERIOD 1 January 2025 END OF FINANCIAL PERIOD 31 December 2025 TRUSTEES AT 31 DECEMBER 2025 Mr C Bath - Chair and Secretary Mr D Corbin Rev R Krulik - resigned on 24.02.2026 Mr T McIntyre - appointed on 24.02.2026 STAFF AT 31 DECEMBER 2025 Mr C Snook - Drama director and CEO Mrs D Snook - Drama director CORRESPONDENCE ADDRESS 27 Fairfield Avenue Fareham PO14 1EB GOVERNING DOCUMENT Memorandum and Articles of Association Incorporated 18th March 1996, amended on 02nd December 2022 OBJECTS Advancement of the Christian Faith PARENT UNDERTAKING Reality Outreach Ministries Inc. PO Box 844 St Catherines Ontario L2R 6Z4 BANKERS Barclays Bank 67-69 West Street Fareham, Hampshire PO16 0AT SOLICITORS MacDonald Oates, Knockhundred Row Midhurst, West Sussex GU29 9DQ INDEPENDENT EXAMINER Independent Examiners Ltd The Grain Store, Hills Barns Appledram Lane South Chichester, West Sussex PO20 7EG
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REALITY OUTREACH MINISTRIES INTERNATIONAL (Limited by Guarantee) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees have pleasure in submitting their annual report and the unaudited financial accounts of Reality Outreach Ministries International (the Charity or ROMI) as at and for the year ended 31 December 2025.
SECTION 1 - Objectives and Activities
Purposes of the Charity
ROMI is an evangelistic Christian Charity. The objects of the Charity are the advancement of the Christian faith and the worship of God by any means. This is primarily done through the staging of theatrical productions, the making and distribution of DVDs of such productions and related merchandise. The Trustees have had regard to the Charity Commission’s guidance on public benefit and in particular the Charity Commission’s advice on The Advancement of Religion for Public Benefit.
Charitable activities
ROMI continues to use the drama production called “Heaven’s Gates & Hell’s Flames” as a vehicle to share the Christian faith throughout The United Kingdom, Europe, Africa and beyond. The drama is a hard-hitting series of scenes which clearly show the Biblical principle that the decisions we make during our lifetime will affect where we will spend eternity when we die. It also gives very clear moral guidance encouraging a life that honours biblical values.
After being invited by a church, ROMI will send one of its teams to help the church stage the production after a few days of rehearsal and times of prayer. At all times the cast, which is made up of volunteers, is reminded of the spiritual reason for the drama and are encouraged to invite family and friends to the performances. Their involvement in the production teaches them drama skills and encourages confidence in their abilities as well as giving them an opportunity to share their faith with others.
ROMI is a non–denominational organisation working with a broad range of churches and individuals who hold to the beliefs of the Christian faith.
SECTION 2 - Achievement and Performance
Activities and achievements in the year
During 2025 ROMI conducted 5 successful missions in UK and 2 in Mongolia.
After the very successful mission in Mongolia during 2024 ROMI played a significant role in establishing a new local team in Mongolia. This involved many months of planning plus sourcing of appropriate equipment and materials. This all resulted in two visits to Mongolia, one planning visit in June and then a longer visit of two weeks in November to train the new team and conduct two missions with them. Two local churches were involved and a very positive outcome was reported with good testimonies of changed lives and interest in the Christian faith.
ROMI conducted a review of governance and policies with an update to the financial policy agreed in March 2025. We continue in membership with charitable advisory group Trust Advice.
After another successful year with Independent Examiners (a sister company of Trust Advice) it has been decided to continue with them for the 2025 accounts.
ROMI sets aside 10% of its income from churches and profits from merchandise as a tithe in accordance with biblical teaching. This fund is used to support other charities and in the year 2025 we were able to support several charitable organisations giving support for work against people trafficking and support for widows and orphans in areas affected by war and poverty.
Subsequent events and future developments
In 2026 ROMI will seek to continue its work in the UK, Europe and Africa as opportunities arise.
ROMI is currently at the planning stage for a four week mission in Hungary during November 2026.
ROMI continues to give financial and technical support to teams operating in Europe, Africa and other areas as needs arise and funding becomes available.
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REALITY OUTREACH MINISTRIES INTERNATIONAL
(Limited by Guarantee)
REPORT OF THE TRUSTEES (Continued) FOR THE YEAR ENDED 31 DECEMBER 2025
SECTION 3 - Financial review
ROMI are thankful for the continued support of the majority of our donors.
The Charity made an overall profit of £9,704 unrestricted profit in the year. Income from churches has decreased from £8,400 last year to £8,000. The unrestricted funds at the year-end total £28,792, of which £5,862 is invested in fixed assets. £23,778 remains as unrestricted cash fund which the Trustees believe are sufficient to cover any short term fluctuations in income and expenditure.
Reserves policy
The Trustees' aim is to retain funds equal to three months' operating expenditure to enable the Charity to withstand a financial setback or take advantage of an opportunity.
SECTION 4 - Structure, Governance and management:
Constitution
The Charity is a company limited by guarantee and is governed by its articles of association which require that the charity be managed by a Board of Trustees the members of which are directors and managing trustees respectively within the meaning of the Companies Act 2006 and the Charities Act 2011. ROMI’s registration details, staff and professional advisers are to be found on page 3.
Induction and training of new trustees
The trustees are familiar with the practical work of the Charity. When a new trustee is appointed, appropriate induction and training is provided and they are made aware of the Charity Commission’s publications on Public Benefit and in particular the Charity Commission’s advice on The Advancement of Religion for Public Benefit.
Organisational structure
The Board of Trustees administers the Charity and, in particular, makes all the strategic decisions. To facilitate the efficient operation of the Charity, the trustees delegate the authority for operational matters to ROMI’s Drama Directors.
Related parties
Reality Outreach Ministries Inc. (ROM Inc), a charitable company incorporated in Canada, is the Charity’s parent undertaking in accordance with the provisions of the relevant United Kingdom Companies Acts. ROM Inc continues to guide the development of ROMI’s activities in Europe, Africa and beyond, which are co-ordinated at the ROMI’s registered office.
Risk management
The Trustees have identified the major risks to which the Charity is exposed and systems have been established to mitigate those risks. The risk assessment has been reviewed during the year.
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INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
I report to the charity trustees on my examination of the accounts of Reality Outreach Ministries International for the year ended 31st December 2025 set out on pages 8 to 14.
Responsibilities and basis of report
As the charity’s trustees of Reality Outreach Ministries International (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of Reality Outreach Ministries International are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of Reality Outreach Ministries International as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
Zita Derbak MAAT AATQB Independent Examiners Ltd The Grain Store, Hills Barns Appledram Lane South Chichester, West Sussex PO20 7EG
Signed:
Date: 22.06.2026
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REALITY OUTREACH MINISTRIES INTERNATIONAL
(Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
Incorporating income and expenditure account
| Notes INCOMING RESOURCES Donations 2a Charitable Activities 2b Other Trading Activities 2c Other Income 2d TOTAL RESOURCES EXPENDED Expenditure on: Raising Funds 4a Charitable Activities 4b Other expenditure 4c TOTAL NET INCOME/(EXPENDITURE) BEFORE INVESTMENT GAINS/(LOSSES) NET INCOME/(EXPENDITURE) Transfers between funds Other recognised gains/(losses): Gains on disposal of fixed assets for the charity's own use NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total Funds Brought Forward TOTAL FUNDS CARRIED FORWARD Income and Endowments from: |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2025 2024 £ £ £ £ 23,066 5,595 28,660 11,706 8,000 0 8,000 8,400 449 0 449 1,225 21 0 21 135 |
|---|---|
| 31,536 5,595 37,130 21,466 |
|
| 336 0 336 562 21,496 6,780 28,275 18,820 0 0 0 0 |
|
| 21,832 6,780 28,611 19,383 |
|
| 9,704 -1,185 8,519 2,083 |
|
| 9,704 -1,185 8,519 2,083 |
|
| -318 318 0 0 60 0 60 0 |
|
| 9,446 -867 8,579 2,083 |
|
| 19,346 924 20,270 18,187 |
|
| 28,792 57 28,849 20,270 |
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 10 to 14 form part of these financial statements.
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REALITY OUTREACH MINISTRIES INTERNATIONAL
(Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
Charity Status
The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and Charities Act 2011.
Basis of preparation
Reality Outreach Ministries International meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
1. Accounting Policies
(a) Accounting convention
The financial accounts are prepared under the historical cost convention and are presented in accordance with the Statement of Recommended Practice (SORP) applicable to charities and Financial Reporting Standard 102.
(b) Basis of preparation of financial accounts The financial accounts of the Charity include all the assets and liabilities and incoming and outgoing resources under the control of its Trustees. Donations received for non-specific purposes or general funding are available for utilisation at the discretion of the Trustees.
Donations received for specific charitable projects are treated as restricted funds available only for use on such specified projects. Deficits on restricted funds are carried forward insofar as the Trustees are satisfied that future funding will cover such deficits.
(c) Going concern
The trustees of ROMI believe that due to continued support the Charity's ability to continue to operate as a going concern.
(c) Tangible fixed assets Depreciation is provided at the following rates in order to write off each asset over its useful economic life: Drama equipment - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance for items purchased prior to year end 2023, 35% reducing balance for items purchased after that.
(d) Stocks
Stocks comprising religious T-shirts, videos and DVDs are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.
(e) Debtors
Debtors are stated at the amounts due to the Charity at the balance sheet date. Prepayments are recorded for the proportion of time based expenditures attributable to the ensuing year
(f) Cash and cash equivalents
This caption represents the amounts held in bank accounts and cash at the balance sheet date. This is held to meet the day to day running costs of the charity as they fall due.
(g) Creditors
Creditors are recognised as soon as an outflow of economic benefit is considered more likely than not to occur under a legal or constructive obligation committing the Charity to pay out resources. Creditors that are current liabilities are recognised at the settlement amount expected to be paid at the balance sheet date.
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REALITY OUTREACH MINISTRIES INTERNATIONAL (Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 31 DECEMBER 2025
(h) Incoming resources
All incoming resources are included on a Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Deposits received for future performances are constructively nonrefundable and recognised as income on receipt.
(i) Resources expended
All expenditure is recognised when the liability is incurred. The costs of generating funds and management and administration costs are met from unrestricted funds.
(j) Taxation The Company is a registered charity and, in the opinion of the Trustees, is exempt from corporation tax on its surpluses on financial activities in accordance S.486 of the Corporation Tax Act 2010.
(k) Grant income recognition
A grant that becomes receivable on the occurrence of a certain specified future event is recognised in the financial accounts when the specified event has occurred and all the grantor's requirements associated with it have been complied with.
(l) Allocation and apportionment of cost
Direct expenditure relates to the provision of drama in furtherance of the charitable objectives and is disclosed as direct costs of charitable activities. The costs of fundraising trading include the cost of stock sold. Expenses relating to restricted funds are shown separately.
(m) Foreign currencies
Transactions in foreign currencies are recorded either at the rate of exchange at the date of the transaction or, in the case of expenditure at the rate at which corresponding foreign currency income was recorded. Foreign currency balances have been translated at the rates of exchange ruling at the balance sheet date.
| 2. ANALYSIS OF INCOME a) Donations and Legacies HO Donation ROM - East Africa Team Mongolia Project b) Charitable Activities Income from churches c) Other Trading Activities Sale of Production merchandise Vimeo streaming sales d) Other Currency exchange gain Other Total Alumni Individual Donations |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2025 2024 £ £ £ £ 21,066 0 21,066 8,178 0 1,270 1,270 1,273 2,000 0 2,000 1,500 0 0 0 50 0 4,325 4,325 705 |
|---|---|
| 23,066 5,595 28,660 11,706 |
|
| 8,000 0 8,000 8,400 |
|
| 8,000 0 8,000 8,400 |
|
| 446 0 446 1,213 3 0 3 12 |
|
| 449 0 449 1,225 |
|
| 8 0 8 0 13 0 13 135 |
|
| 21 0 21 135 |
|
| 31,536 5,595 37,130 21,466 |
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REALITY OUTREACH MINISTRIES INTERNATIONAL
(Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2025
3. ANALYSIS OF EXPENDITURE
| a) Raising Funds Cost of goods sold b) Charitable Activities Wages and salaries Internet / Telephone Postage, shipping and stationary Bank / Transaction charges Liability insurance and professional fees Travel and subsistence Motor running costs Drama equipment Repairs and maintenance Depreciation Newsletter Conference space hire and advertising Webhosting and computer consumables Donations to Christian outreach organisations Bookkeeping and administration Companies House fees Independent Examiner's fees ROM - East Africa Project Mongolia Project c) Other Expenditure Currency exchange loss Total 4. STAFF COSTS AND NUMBERS Gross Wages and Salaries Employer's National Insurance Costs Pension Contributions |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2025 2024 £ £ £ £ 336 0 336 562 |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2025 2024 £ £ £ £ 336 0 336 562 |
|---|---|---|
| 336 0 336 562 |
||
| 10,800 0 10,800 8,500 545 0 545 531 300 0 300 255 10 0 10 30 564 0 564 1,089 395 2,137 2,532 626 1,914 0 1,914 1,421 342 0 342 20 729 0 729 753 2,295 0 2,295 1,866 65 0 65 49 41 0 41 41 1,471 0 1,471 709 887 0 887 840 538 0 538 540 13 0 13 13 588 0 588 783 0 0 0 50 0 4,642 4,642 704.98 |
||
| 21,496 6,780 28,275 18,820 |
||
| 0 0 0 0 |
||
| 0 0 0 0 |
||
| 21,832 6,780 28,611 19,383 |
||
| 2025 2024 £ £ 10,800 8,500 0 0 0 0 10,800 8,500 |
No employee received emoluments in excess of £60,000. (2023/24: None) Staff are paid through the PAYE system.
The total amount paid to key management personnel (includes trustees and senior management) for their services to the charity was: None. (2023/24: None)
The average full-time equivalent of staff is 1.
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REALITY OUTREACH MINISTRIES INTERNATIONAL (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2025
5. TRUSTEES AND OTHER RELATED PARTIES TRANSACTION
No payments were made to trustees or any persons connected with them during this financial period.
Reality Outreach Ministries Inc. (ROM Inc), a charitable company incorporated in Canada, is the Charity's parent undertaking in accordance with the provisions of the relevant United Kingdom Companies Acts. ROM has donated £2,000 to ROMI for general support. (2024: £1,500)
| 6. TANGIBLE FIXED ASSETS Cost 01-Jan-25 Addition Disposal Cost at 31-Dec-25 Depreciation 01-Jan-25 Disposal Charge Depreciation at 31-Dec-25 Net Book Value 31-Dec-25 Net Book Value 31-Dec-24 |
Total £ £ £ £ 27,467 33,600 11,496 72,563 0 0 2,560 2,560 0 0 -2,292 -2,292 Drama Equipment Motor Vehicles Computer Equipment |
|---|---|
| 27,467 33,600 11,764 72,831 |
|
| 24,905 32,102 9,959 66,966 0 0 -2,292 -2,292 641 374 1,280 2,295 |
|
| 25,546 32,476 8,947 66,969 |
|
| 1,921 1,124 2,817 5,862 |
|
| 2,562 1,498 1,537 5,597 |
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st December 2025 : None
31st December 2024: None
| 7. STOCK Goods for resale |
Unrestricted Restricted Total Total Fund Fund 31-Dec-25 31-Dec-24 £ £ £ £ 0 0 0 274 |
|---|---|
| 0 0 0 274 |
| 8. DEBTORS AND PREPAYMENTS Gift Aid Recoverable Prepayments Trade Debtors |
Unrestricted Restricted Total Total Fund Fund 31-Dec-25 31-Dec-24 £ £ £ £ 367 0 367 285 361 0 361 475 400 0 400 0 |
|---|---|
| 1,128 0 1,128 761 |
| 9. CASH AT BANK AND IN HAND Cash at bank and on hand |
Unrestricted Restricted Total Total Fund Fund 31-Dec-25 31-Dec-24 £ £ £ £ 23,778 57 23,835 14,874 |
|---|---|
| 23,778 57 23,835 14,874 |
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REALITY OUTREACH MINISTRIES INTERNATIONAL
(Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2025
| Trade Creditors Taxes and social security C Snook expense account Independent Examiner's cost Other 12. RESTRICTED FUNDS Current Year Alumni Mongolia Project Previous Year Alumni ROMI - East Africa Team Mongolia Project 11. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR 10. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
Unrestricted Restricted Total Total Fund Fund 31-Dec-25 31-Dec-24 £ £ £ £ 0 0 0 0 542 0 542 186 354 0 354 209 1,080 0 1,080 840 1,976 0 1,976 1,235 Unrestricted Restricted Total Total Fund Fund 31-Dec-25 31-Dec-24 £ £ £ £ 0 0 0 0 0 0 0 0 Balance Balance 01-Jan-25 Income Expenditure Transfers 31-Dec-25 £ £ £ £ £ 924 1,270 -2,137 0 57 0 4,325 -4,642 318 0 |
Unrestricted Restricted Total Total Fund Fund 31-Dec-25 31-Dec-24 £ £ £ £ 0 0 0 0 542 0 542 186 354 0 354 209 1,080 0 1,080 840 |
|---|---|---|
| 1,976 0 1,976 1,235 |
||
| Unrestricted Restricted Total Total Fund Fund 31-Dec-25 31-Dec-24 £ £ £ £ 0 0 0 0 |
||
| 0 0 0 0 |
||
| 924 5,595 -6,780 318 57 |
||
| Balance Balance 01-Jan-24 Income Expenditure Transfers 31-Dec-24 £ £ £ £ £ 106.49 1,273 -455 0 924 0 50 -50 0 0 0 705 -705 0 0 |
||
| 106 1,273 -455 0 924 |
Alumni : Donations received from former cast members in support of overseas teams and operations. The expenditure charged against this income generally represents travel and subsistence in support of overseas operations and small equipment purchases for overseas teams.
ROMI - East Africa Team : ROMI received funds from ROM to assist with setting up the East Africa Team.
Mongolia Project : donations were used for the air tickets to Mongolia .
The restricted funds are wholly represented by cash reserves of the charity.
13. RISK ASSESSMENT
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
14. RESERVES POLICY
The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.
15. PUBLIC BENEFIT
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
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