Company registration number 03439299 (England and Wales)
Charity registration number 1065006 (England and Wales)
THE MICHAEL ROBERTS CHARITABLE TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

THE MICHAEL ROBERTS CHARITABLE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Chief Executive Officer
Country of incorporation
Charity registration
Registered office
Independent examiner
J. Ehlers
T.A. Knott
G. Pattimore
A. Khan
Rev. J.G. Poyntz
J.D. Briant
A. Thornton
United Kingdom
(England and Wales)
England and Wales
Unit 8, Housham Hall Farm
Matching Tye, Harlow
Essex
CM17 0PB
HB Accountants
28 Plumpton House
Plumpton Road
Hoddesdon
Hertfordshire
ENI1 OLB
(Appointed 5 November 2024)
03439299
1065006

THE MICHAEL ROBERTS CHARITABLE TRUST
CONTENTS
Trustees' report
Page
1-5
Independent examiner's report
Statement of financial activities
7-8
Balance sheet
9
Notes to the financial statements
10 - 19

THE MICHAEL ROBERTS CHARITABLE TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
he financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financia
tatements and comply with the Trust's governing document, the Companies Act 2006, FRS 102 "The Financial Reportin
Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
The principal activity of the charity during the year was the provision of support services to individuals and families
experiencing hardship across Harlow. This included emergency food provision, affordable food access, essential household and
children's items, advice and guidance services, and community-based support
The charity continued to operate as a Christian organisation working inclusively with people experiencing poverty,
vulnerability, isolation, homelessness, learning or physical disability, and crisis.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Trust should
Achievements and performance
Significant activities and achievements against objectives
During the year, the charity underwent a significant period of operational transition relating to its premises. Services initially
operated from a temporary town centre unit, returned briefly to church-based premises, and subsequently relocated to a larger
more permanent unit within Harlow's main shopping centre.
This move enabled the charity to consolidate all poverty-related services into a single, accessible location and contributed to
increased service usage across the year. On average, approximately 250 individuals per day accessed support through the
charity's services.
The principal projects delivered during the year were:
• Harlow Foodbank
• The Bounty Club (community supermarket)
• Bump to Five (baby-items bank plus pre-loved school uniform shop)
• Maybury Open Door (supportive drop-in centre for adults)
• Trussell Trust-funded projects: financial caseworker and Harlow Hive
The relocation supported a significant increase in activity within the Bounty Club, which accounts for a substantial proportion
of the increase in total income shown in the Statement of Financial Activities. Membership exceeded 2,500 individuals, with
regular users achieving estimated monthly household savings of £50- £60.
The charity also continued to host advice and guidance partners within its premises, including Citizens Advice Harlow;
Community Hub, and Integration Services. In addition, the charity delivered its own Harlow Hive project, supporting
individuals with lived experience of poverty to engage with services and address issues affecting them.
- 1-

THE MICHAEL ROBERTS CHARITABLE TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Premises and Partnerships
MRCT's registered office is just outside the town on a farm that stores and sorts the Foodbank's food: "The Store House". Costs
for this have been supported by Harlow Council's Partnership Fund and the Mulberry Trust.
urther support was received from Essex County Council towards the development of the Bounty Club communit
upermarket, including funding for an outreach vehicle, which is recorded within the charity's fixed assets and depreciatio
policy.
Community Engagement and Volunteering
Community involvement remains central to the charity's work. We have around 100 regular volunteers including volunteers
with learning difficulties or physical disabilities. A significant proportion of volunteers supporting the Bounty Club were
recruited from within the membership, contributing lived experience and supporting cost-effective delivery of that project
The charity also undertook consultation and engagement activity through focus groups and through the Harlow Hive project,
which informed service development and partnership working across the organisation.
Service Activity Summary
• Harlow Foodbank supported households experiencing crisis, distributing over 4,200 food parcels of food items and
other essential items donated by the general public. In this reporting period 84,751Kg of food was donated to the
Foodbank, and 78,422 given out.
• The Bounty Club expanded significantly, contributing to increased turnover, purchasing £164,066 of stock and
holding closing stock valued at £34,318.
• Bump to Five distributed over 1,000 parcels of items donated by the general public, supporting approximately 1,500
children, with donated items valued at approximately £110,000.
Maybury Open Door continued to provide regular social and developmental activities for adults. with consiste
eekly attendance of around 150 per week. Regular users and volunteers include persons with mental health issu
sensory deficits, physical disability and Senior Citizens as well as persons with learning difficulties.
• Trussell Trust-funded projects supported community engagement and poverty-related work, with activity reported
within restricted funds and further amplified here, as follows:
Trussell Trust Projects - 2024/25
MRCT founded its food bank 16 years ago, operating as an independent self-governing service in affiliation with the Trussell
Trust. During 2024/25 the Trussell Trust funded two supporting roles. These operated from the Community Support Centre,
extending our support beyond emergency food provision to address the underlying causes of poverty.
Financial Caseworker Support
Funding enabled the placement of a Citizens Advice Harlow financial caseworker, providing residents with independent FCA-
accredited debt advice. This support helps people stabilise their finances and improve budgeting, and is increasingly enabling
foodbank users to reduce repeat reliance on emergency food support as underlying debt and income issues are addressed.
During the year:
• 226 individuals accessed the service
• 70 people received support to consolidate and manage f212,106 of debt
• £44.933 of debt was written off
• 82 individuals achieved increased income through previously unclaimed benefits, averaging €5,340 per person (total
£437,914)
• An estimated 109 individuals no longer required Foodbank support following intervention
- 2-

THE MICHAEL ROBERTS CHARITABLE TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Campaigns and Organising (Harlow Hive)
engagement with decision-makers.
During 2024/25, activity focused on building community power and stakeholder engagement, resulting in:
• A user-led council housing repairs campaign, generating over 50 resident responses and contributing to changes in
council practice
• Strengthened collaboration with local organisations through the "Communitree" information initiative, improving
awareness of support services across Harlow
• Successful advocacy outcomes, including:
• Retention of housing for evicted Redstone House residents
• Improvements to local council housing repair processes
• Adjustments to local bus routes to better connect residents to employment opportunities
• Expansion of a school uniform affordability campaign across multiple local schools
Financial review
Total income for the year was £753,708 (2024: f416,538). The increase reflects growth in charitable trading activity,
particularly within the Bounty Club.
Total expenditure for the year was £742,463 (2024: £531,640).
The net movement in funds resulted in a deficit of £11,245, which reflects planned investment in service expansion, increased
staffing, stock holding, and premises-related costs.
Reserves policy
The charity's reserves position remains under regular review by the Trustees, with unrestricted funds of £120,476 held at the
year end. Our reserves policy aims at retaining operational cost for 6 months which we are just short of. Restricted funds are
maintained in accordance with funder requirements leaving the Foodbank well-funded on a restricted basis in unforeseen
Plans for future periods
The Trustees will continue to focus on:
• Consolidating the town centre hub
• Managing costs responsibly while maintaining service levels
• Developing outreach capacity
• Strengthening partnership working
• Ensuring financial sustainability in a challenging economic environment
Structure, governance and management
The Trust is a company limited by guarantee and is governed by the Memorandum and Articles of Association.
- 3-

THE MICHAEL ROBERTS CHARITABLE TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
G. Pattimore
M. Parsons
A. Khan
Rev. J.G. Poyntz.
J.D. Briant
(Resigned 3 July 2024)
(Appointed 5 November 2024)
Recruitment and appointment of trustees
The Trustees have adopted a formal process for the nomination, selection and appointment of new Trustees to ensure
appropriate governance, transparency and compliance with Charity Commission requirements, while maintaining the Trust's
founding ethos.
In accordance with the charitable objects and faith-based ethos of MRCT, Trustees must be practising Christians.
The proposer of any nominee is responsible for confirming, to the best of their knowledge, that this requirement is met. All
Trustees must also meet the eligibility requirements set out by the Charity Commission and confirm that they are not
disqualified from acting as a charity trustee.
Potential candidates may be proposed by existing or former Trustees, members of staff, volunteers, or by invitation to partner
organisations. The Board may also choose to advertise Trustee vacancies where appropriate. Once a vacancy has been
identified, the Chair coordinates the recruitment process on behalf of the Board. Initial approaches to prospective candidates are
conducted informally and on an exploratory basis. With the individual's consent, a formal nomination is submitted to the Board.
The Board considers nominations either at a duly convened meeting or via formal email circulation. A unanimous decision of
the Trustees is required to proceed with inviting a nominee to confirm their interest. The Chair writes formally to the nominee
outlining the selection process; the ethos and work of MRCT; the statutory duties and responsibilities of charity trustees;
confirmation that appointment is subject to Board approval. Nominees are required to respond within two weeks, providing a
CV and a written statement outlining their motivation and the skills and experience they would bring to the Board. All
applications are circulated to Trustees in advance of the next Board meeting for consideration. Appointment requires unanimous
agreement of the Board. Where there are more suitable candidates than vacancies, the Board may conduct informal interviews
prior to making a final decision.
Successful candidates are informed in writing and assume office from the date confirmed by the Board. All appointments are
recorded in the minutes. The Company Secretary (or the Chair, where applicable) ensures that the appointment is registered
with the Charity Commission within one month.
Trustees are expected to engage actively in Board meetings and governance matters. Where a Trustee has not attended meetings
or engaged in Board business for six months, the Chair will seek clarification, and the Board will determine appropriate action.
Trustees may resign by providing a minimum of 30 days' notice (verbal or written), except in circumstances of serious illness,
family crisis, death or criminal conviction. All resignations are formally recorded in Board minutes.
- 4-

THE MICHAEL ROBERTS CHARITABLE TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Organisational structure
Tour hority is seats don idea ail race, awared yo a lew per once, ties, and there prices me formally at
ie Board appoints the Chief Executive Officer, who during the year had responsibility for the management of a staff team
proximately 20. The CEO is accountable to the Trustees for operational delivery, financial performance, and strates
implementation.
The Honorary Treasurer provides monthly financial reporting to the Board. In addition, Trustees receive regular operational
reports from all projects throughout the year, enabling ongoing oversight of activity, performance, and risk.
Day-to-day service delivery is managed through project structures led by full-time project managers, who are responsible for
staff supervision and volunteer management within their respective teams.
The Operations Manager oversees organisational policies and compliance, including human resources, health and safety, local
authority licensing, and food safety standards, ensuring that services are delivered in line with regulatory and good-practice
requirements.
The trustees' report was approved by the Board of Trustees.
Ashler
Ehler
Trustee
Date: 12: 3:26
- 5-

THE MICHAEL ROBERTS CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE MICHAEL ROBERTS CHARITABLE TRUST
I report to the trustees on my examination of the financial statements of The Michael Roberts Charitable Trust (the Trust) for
the year ended 31 March 2025.
Responsibilities and basis of report
As the trusts or the is and also is liters for the sose Companies a 2), you are responsible for the preparation of
Having satisfied myself that the financial statements of the Trust are not required to be audited under Part 16 of the Companies
Act 2006 and are eligible for independent examination, I report in respect of my examination of the Trust's financial statement:
carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given b
he Charity Commission under section 145(5)(b) of the Charities Act 2011
Independent examiner's statement
Since the Trust's gross income exceeded f250,000, the independent examiner must be a member of a body listed in section 145
of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of I.C.A.E.W.,
which is one of the listed bodies.
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 that in any material respect:
accounting records were not kept in respect of the Trust as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other
than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an
independent examination; or
the financial statements 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 financial
statements 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 financial statements to be reached.
HB Acountante
HB Accountants
28 Plumpton House
Plumpton Road
Hoddesdon
Hertfordshire
EN: 12/3/26
late: ....
- 6-

THE MICHAEL ROBERTS CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Current financial year
Notes
Unrestricted
funds
2025
Income from:
Donations and legacies
Charitable activities
Investments
129,869
242,784
4,398
Total income
377,051
Expenditure on:
Raising funds
Charitable activities
4,720
202,068
Total expenditure
206,788
Net income/(expenditure)
170,263
Transfers between funds
Net movement in funds
(121,400)
48,863
Reconciliation of funds:
Fund balances at 1 April 2024
Fund balances at 31 March 2025
59,079
107,942
Designated
funds
2025
:
-
:
-
26,554
26,554
Restricted
funds
2025
€
289,970
86,687
-
376,657
535,675
535,675
(159,018)
121,400
(37,618)
37,618
Total
2025
Total
(As restated)
2024
419,839
329,471
4,398
381,309
109,255
1,657
753,708
492,221
4,720
737,743
742,463
11,245
531,640
531,640
(39,419)
11,245
(39,419)
123,251
134,496
162,670
123,251
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive
from continuing activities.
- 7-

THE MICHAEL ROBERTS CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Prior financial year
(As restated)
Notes
Income from:
Donations and legacies
Charitable activities
Investments
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Fund balances at 1 April 2023
Fund balances at 31 March 2024
5
7
Unrestricted Unrestricted
funds
funds
general
Redundancy
fund
2024
€
68,419
33,788
1,657
103,864
79,525
79,525
24,339
(54,540)
(30,201)
89,280
59,079
26,554
26,554
- 8-
Restricted
funds
2024
312,890
75,467
-
388,357
452,115
452,115
(63,758)
54,540
(9,218)
46,836
37,618
Total
2024
f
381,309
109,255
1,657
492,221
531,640
531,640
(39,419)
-
(39,419)
162,670
123,251

THE MICHAEL ROBERTS CHARITABLE TRUST
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
as restated
Fixed assets
Tangible assets
Current assets
Stocks
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one
year
Net current assets
Total assets less current liabilities
The funds of the Trust
Restricted income funds
Unrestricted funds - general
Unrestricted funds - Redundancy fund
Notes
13
7,470
7,971
16
34,318
11,524
207,099
252,941
(125,915)
14,198
6,321
255,364
275,883
(160,603)
127,026
134,496
115,280
123,251
20
19
107,912
26,554
134,496
37,618
59,079
26,554
123,251
The year ended March to the exemption from the audit requirement contained in section 477 of the Companies Al 2006, for
le directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with resp
accounting records and the preparation of financial statemen
The members have not required the company to obtain an audit of'its financial statements for the year in question in accordance
with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small
companies regime.
The financial statements were approved by the trustees on 10•3: 26
Fhle
Trustee
Trustee
- 9-

THE MICHAEL ROBERTS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1.1
1.2
1.4
Accounting policies
Charity information
The Michael Roberts Charitable Trust is a private company limited by guarantee incorporated in England and Wales. The
registered office is Unit 8, Housham Hall Farm, Matching Tye, Harlow, Essex, CM17 OPB.
Basis of preparation
The financial statements have been prepared in accordance with the Trust's governing document, the Companies Act
2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP
"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)".
The Trust is a Public Benefit Entity as defined by FRS 102.
The Trust has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the Trust. Monetary amounts in
these financial statements are rounded to the nearest f.
The financial statements have been prepared under the historical cost convention. The principal accounting policies
adopted are set out below.
Going concern
t the time of approving the financial statements, the trustees have a reasonable expectation that the Trust has adequat
sources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the goin
concern basis of accounting in preparing the financial statements.
Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
estricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes an
ses of the restricted funds are set out in the notes to the financial statement
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Trust.
Income
Income is recognised when the Trust is legally entitled to it after any performance conditions have been met, the amounts
can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Trust has been notified of the
donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations
received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the Trust has been notified of an impending distribution, the amount is
known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 10 -

THE MICHAEL ROBERTS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1.5
Accounting policies (continued)
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is
probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be
measured reliably.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation
and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives
on the following bases:
Fixtures and fittings
Motor vehicles
25% reducing balance
25% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the
carrying value of the asset, and is recognised in the statement of financial activities.
Impairment of fixed assets
it each reporting end date, the Trust reviews the carrying amounts of its tangible assets to determine whether there is ar
ndication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of tt
asset is estimated in order to determine the extent of the impairment loss (if any).
1.8
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct
materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to
their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of
replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in
marketing, selling and distribution.
1.9
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with
original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current
liabilities.
- 11 -

THE MICHAEL ROBERTS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies (continued)
1.10 Financial instruments
The Trust has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financia
instruments Issues' of FRS 102 to all of its financial instruments
Financial instruments are recognised in the Trust's balance sheet when the Trust becomes party to the contractual
provisions of the instrument.
•inancial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is
legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise th
asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price
including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the
arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future
receipts discounted at a market rate of' interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future
payments discounted al a market rate of interest. Financial liabilities classified as payable within one year are not
amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations
from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they
are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently
measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Trust's contractual obligations expire or are discharged or cancelled
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the Trust is demonstrably committed to terminato
the employment of an employee or to provide termination benefits.
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the Trust's accounting policies, the trustees are required to make judgements, estimates and
assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The
estimates and associated assumptions are based on historical experience and other factors that are considered to be
relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are
recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of
the revision and future periods where the revision affects both current and future periods.
- 12 -

THE MICHAEL ROBERTS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
3
4
Income from donations and legacies
Unrestricted Restricted
funds
2025
Donations and grants
129,869
289,970
Income from charitable activities
Unrestricted
funds
2025
Restricted
funds
2025
Sale of goods
Services provided under
contract
235,905
6,879
-
86,687
242,784
86,687
Total Unrestricted
funds
2025
2024
419,839
68,419
Total Unrestricted
2025
funds
2024
235,905
93,566
33,788
329,47l
33,788
Restricted
funds
2024
312,890
Total
2024
381,309
Restricted
funds
2024
-
75,467
75,467
Total
2024
33,788
75,467
109,255
5
Income from investments
Unrestricted Unrestricted
funds
funds
2025
2024
4,398
1,657
6
Interest receivable
Expenditure on raising funds
Fundraising and publicity
Advertising
Unrestricted
funds
2025
€
4,720
Unrestricted
funds
2024
- 13 -

THE MICHAEL ROBERTS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on charitable activities
Printing, postage and stationery
Training
Bank charges
CAB project worker
Other operating costs
Grant funding of activities (see note 8)
Share of support and governance costs (see note 9)
Governance
2025
387,323
501
179,800
41,397
14,775
13,953
17,825
4,895
4,156
1,839
1,067
46,448
13,872
727,851
6,052
3,840
93743
Analysis by fund
Unrestricted funds - general
Restricted funds
137.743
8
Grants payable
Grants to institutions:
Heart 4 Harlow
Ciaster
Middle East Christian Aid
St Paul's Harlow Restoration Fund
MacMillan
- 14 -
2024
322,595
3,984
36,712
28,242
17,019
12,534
16,809
4,167
1,274
671
691
58,469
26,663
529,830
1,000
810
531,640
79,525
452,115
531,640
2024

THE MICHAEL ROBERTS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to activities
Governance
2025
3,840
Governance costs comprise:
Accountancy
3,840
3,840
2024
810
2024
810
810
10 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the Trust during
the year.
Employees
The average monthly number of employees during the year was:
Employment costs
Wages and salaries
Social security costs
Other pension costs
2025
Number
18
2025
f
357,863
18,735
10,725
387,323
2024
Number
16
2024
296,251
18,687
7,657
322,595
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
Aggregate compensation
2025
47,196
2024
46,022
12
Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
- 15-

THE MICHAEL ROBERTS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Tangible fixed assets
Cost
At 1 April 2024
At 31 March 2025
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
At 31 March 2025
Carrying amount
A1 31 March 2025
At 31 March 2024
14 Stocks
Fixtures and Motor vehicles
fittings
€
6,242
6,242
6,231
6,242
38,87l
38,871
30,911
490
31,401
7,470
7,960
2025
34,318
Finished goods and goods for resale
15 Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
2025
7,618
3,906
11,524
16
Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income
2025
4,770
121,145
125,915
- 16 -
Total
45,113
45,113
37,142
501
37,643
7,470
7,971
2024
14,198
2024
6,321
-
6,32l
2024
9,101
151,499
160,603

THE MICHAEL ROBERTS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17
Retirement benefit schemes
2025
2024
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
10,725
7,657
he Trust operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are he
eparately from those of the Trust in an independently administered fun
18
Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject 1o
specific conditions by donors as to how they may be used.
At 1 April 2024
Incoming
resources
Resources
expended
Transfers At 31 March
2025
Maybury Open Door
Harlow Foodbank
Bump to 5
Bounty Club
37,618
32,557
267,925
12,883
63,292
376,657
(82,163)
(283.029)
(34,611)
(135,872)
(535,675)
49,606
15,104
21,728
34,962
121,400
1....
-
Previous year:
At 1 April 2023
ncomin
resource
Resources
expended
Transfers
At 31 March
2024
Maybury Open Door
Harlow Foodbank
Bump to 5
Bounty Club
16,536
:
34,177
227,930
22,466
103,784
(53,313)
(302,610)
(30,026)
(66,166)
19,136
27,844
7,560
:
37,618
46,836
388,357
(452,115)
54,540
37,618
- 17 -

THE MICHAEL ROBERTS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Designated funds
These are unrestricted funds which are material to the Trust's activities.
Redundancy reserve
Previous year:
At 1 April 2024
26,554
At 1 April 2023
26,554
26,554
At 31 March
2024
26,554
20
21
Redundancy reserve
Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to
specific conditions by donors and grantors as to how they may be used. These include designated funds which have beer
set aside out of unrestricted funds by the trustees for specific purposes
At 1 April 2024
Incoming
resources
Resources
expended
€
Transfers At 31 March
2025
f
General funds
59,079
377,051
(206,788)
(121,400)
107,942
Previous year:
At 1 April 2023
General funds
89,280
Incoming
resources
103,864
Resources
expended
(79,525)
Transfers
f
(54,540)
At 31 March
2024
f
59,079
Analysis of net assets between funds
At 31 March 2025:
Tangible assets
Current assets/(liabilities)
Unrestricted Unrestricted
funds
funds
general
Rehandancy
2025
7,470
100,472
26,554
107,942
26.554
Restricted
funds
2025
:
Total
2025
7,470
127,026
134,496
- 18 -

THE MICHAEL ROBERTS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21
Analysis of net assets between funds (continued)
At 31 March 2024:
Tangible assets
Current assets/(liabilities)
Unrestricted Unrestricted
funds
funds
general
Redundanny
2024
7,971
51,108
59,079
26,554
26,554
Restricted
funds
2024
Total
37,618
37,618
2024
7,971
115,280
123,251
22
23
Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
Prior year adjustment
In the year ended 3! March 2024, income received in advance was not accounted for. This totalled £150,689 of which
€42,959 was unrestricted funds and £107,730 was restricted funds. In addition stock of £14,198 was not accounted for: I
he year ended 31 March 2023, income received in advance was not accounted for. This totalled £75,683 all of which wa
restricted funds. The prior year accounts have therefore been restated accordingly
- 19-