Charity registration number: 1068929
FRASER PECKHAM TRUST TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
Altus Business Consulting Ltd
Fraser Peckham Trust Contents
| Page | |
|---|---|
| Trustees' Report | 1—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Comparative Statement of Financial Activities | 6 |
| Statement of Financial Position | 7 |
| Notes to the Financial Statements | 8—10 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 11 |
Fraser Peckham Trust
Trustees' Report For The Year Ended 31 August 2025
The trustees present their report and the financial statements for the year ended 31 August 2025.
Objectives and Activities
Aims and Objectives
The objectives of the charity are the advancement of the Christian faith and the relief of poverty mainly but not exclusively by training Christian workers abroad or in the UK.
Significant Activities
Ongoing grants were made to Africa Rural Trainers (ART) Trust in Kenya that included a number of donations made to the Trust that were designated for general support for ART.
Public Benefit
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Grantmaking
The trustees normally meet once or twice yearly to set the budget and consider what grants will be made and to review progress and effectiveness of the activities of organisations that have previously been provided grants. Occasional unsolicited requests are received for grants and these are evaluated in the light of available funds and whether they meet the objectives of the FPT. The trustees travel in the UK and abroad where necessary in support of the Trusts objectives.
Financial Review
Financial Position
Several donations were made to the FPT during the year to support the work of ART in Kenya.
Investment performamce
Investment income decreased slightly during the year but there was an increase in the underlying value of the investments from the previous year resulting in an uplift in the total funds carried forwards.
Structure, Governance and Management
Governing Document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Trustee Selection Methods
The chair of trustees is responsible for the induction of any new trustee. This involves awareness of a trustee's responsibilities, the governing document, administrative procedures, the history and philosophical approach of the charity.
Safeguarding
The Trustees have a safeguarding policy that is reviewed from time to time.
Page 1
Fraser Peckham Trust Trustees' Report (continued) For The Year Ended 31 August 2025
Reference and Administrative Details
Trustees
J Peckham Ms J Peckham Mr J Pullen
Charity Number
1068929
Independent Examiner
Richard Ashmore ICAEW Altus Business Consulting Ltd ICAEW 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB
Page 2
Fraser Peckham Trust Trustees' Report (continued) For The Year Ended 31 August 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
SIGN J Peckham Trustee 12 May 2026
Page 3
Fraser Peckham Trust Independent Examiner's Report to the Trustees of Fraser Peckham Trust For The Year Ended 31 August 2025
I report to the trustees on my examination of the accounts of Fraser Peckham Trust (the Trust) for the year ended 31 August 2025.
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 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
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:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and contents 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.
Richard Ashmore ICAEW
12 May 2026 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB
Page 4
Fraser Peckham Trust Statement of Financial Activities For The Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Investments EXPENDITURE ON: Raising funds 3 Charitable activities: 3 Africa Rural Trainers Administration NET INCOME BEFORE INVESTMENT GAINS Net gains on investments NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 6 |
Unrestricted funds £ - 16,908 |
Restricted funds £ 88,877 - |
2025 Total funds £ 88,877 16,908 |
2024 Total funds £ 82,172 17,655 |
|---|---|---|---|---|
| 16,908 | 88,877 | 105,785 | 99,827 | |
| - (325) (8,625) |
- (70,000) - |
- (70,325) (8,625) |
(1) (80,000) (2,988) |
|
| (8,950) | (70,000) | (78,950) | (82,989) | |
| 7,958 17,806 |
18,877 - |
26,835 17,806 |
16,838 66,769 |
|
| 25,764 | 18,877 | 44,641 | 83,607 | |
| 25,764 675,158 |
18,877 1,880 |
44,641 677,038 |
83,607 593,431 |
|
| 700,922 | 20,757 | 721,679 | 677,038 |
The notes on pages 8 to 10 form part of these financial statements.
Page 5
Fraser Peckham Trust Comparative Statement of Financial Activities For The Year Ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Investments EXPENDITURE ON: Raising funds 3 Charitable activities: 3 Africa Rural Trainers Administration NET INCOME BEFORE INVESTMENT GAINS Net gains on investments NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 6 |
Unrestricted funds £ 292 17,655 |
Restricted funds £ 81,880 - |
2024 Total funds £ 82,172 17,655 |
|---|---|---|---|
| 17,947 | 81,880 | 99,827 | |
| (1) - (2,988) |
- (80,000) - |
(1) (80,000) (2,988) |
|
| (2,989) | (80,000) | (82,989) | |
| 14,958 66,769 |
1,880 - |
16,838 66,769 |
|
| 81,727 | 1,880 | 83,607 | |
| 81,727 593,431 |
1,880 - |
83,607 593,431 |
|
| 675,158 | 1,880 | 677,038 |
The notes on pages 8 to 10 form part of these financial statements.
Page 6
Fraser Peckham Trust Statement of Financial Position As At 31 August 2025
| Notes FIXED ASSETS Investments CURRENT ASSETS Cash at bank and in hand Creditors: Amounts Falling Due Within One Year NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Restricted Funds Unrestricted Funds TOTAL FUNDS 6 |
Unrestricted funds £ 583,036 |
Restricted funds £ - |
2025 Total funds £ 583,036 |
2024 Total funds £ 565,230 |
|---|---|---|---|---|
| 583,036 118,246 |
- 20,757 |
583,036 139,003 |
565,230 112,168 |
|
| 118,246 (360) |
20,757 - |
139,003 (360) |
112,168 (360) |
|
| 117,886 | 20,757 | 138,643 | 111,808 | |
| 700,922 | 20,757 | 721,679 | 677,038 | |
| 700,922 | 20,757 | 721,679 | 677,038 | |
| 20,757 700,922 |
1,880 675,158 |
|||
| 721,679 | 677,038 |
On behalf of the board
SIGN J Peckham Trustee 12 May 2026
The notes on pages 8 to 10 form part of these financial statements.
Page 7
Fraser Peckham Trust Notes to the Financial Statements For The Year Ended 31 August 2025
1. General Information
Fraser Peckham Trust is an unincorporated charity registered with the Charity Commission, registered charity number 1068929. The principal address is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charity is a Public Benefit Entity as defined by FRS 102.
2.2. Financial Reporting Standard 102 - Reduced Disclosure Exemptions
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
2.3. Exemption From Preparing Consolidated Financial Statements
The charity has taken advantage of the exemption under section 139 of the Charities Act 2011 not to prepare consolidated accounts. The financial statements present information about the charity as an individual entity and not about its group.
3. Analysis of Expenditure
| Africa Rural Trainers Administration Raising funds Africa Rural Trainers Administration |
Grant funding of activities £ 70,325 - |
Support costs (see note 4) £ - 8,625 |
2025 Total £ 70,325 8,625 |
|---|---|---|---|
| 70,325 | 8,625 | 78,950 | |
| Grant funding of activities £ - 80,000 - |
Support costs (see note 4) £ 1 - 2,988 |
2024 Total £ 1 80,000 2,988 |
|
| 80,000 | 2,989 | 82,989 |
Page 8
Fraser Peckham Trust Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
4. Support Costs
| . Support Costs |
||||
|---|---|---|---|---|
| 2025 | ||||
| Administration | ||||
| £ | ||||
| General administration | 8,625 | |||
| 2024 | ||||
| Raising | ||||
| funds | Administration | Total | ||
| £ | £ | £ | ||
| General administration | 1 | 2,988 | 2,989 |
5. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
6. Movement in Funds
| Unrestricted funds General: General unrestricted fund Restricted funds Restricted Total funds Unrestricted funds General: General unrestricted fund Restricted funds Restricted Total funds |
As at 1 September 2024 £ 675,158 1,880 |
Income £ 16,908 88,877 |
Expenditure £ 8,856 (70,000) |
As at 31 August 2025 £ 700,922 20,757 |
|---|---|---|---|---|
| 677,038 | 105,785 | (61,144) | 721,679 | |
| As at 1 September 2023 £ 593,431 - |
Income £ 17,947 81,880 |
Expenditure £ 63,780 (80,000) |
As at 31 August 2024 £ 675,158 1,880 |
|
| 593,431 | 99,827 | (16,220) | 677,038 |
Page 9
Fraser Peckham Trust Notes to the Financial Statements (continued) For The Year Ended 31 August 2025
7. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
8. Related Party Disclosures
During the year trustees were reimbursed expenses of £2,860 incured in the course of their work with the Charity.
Page 10
Fraser Peckham Trust Detailed Statement of Financial Activities For The Year Ended 31 August 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Gift aid Investments Interest from other fixed asset investments - listed Interest from other fixed asset investments - unlisted Interest on short term deposits EXPENDITURE ON: Raising funds Administrative Costs Charitable Activities: Africa Rural Trainers Grants to institutions Administration Administrative Costs NET INCOME BEFORE INVESTMENT GAINS Net gains on investments Surplus on revaluation of investments Fair value surplus on revaluation of investments NET INCOME |
2025 Total funds £ 84,877 4,000 |
2024 Total funds £ 82,172 - |
|---|---|---|
| 88,877 15,309 - 1,599 |
82,172 - 16,011 1,644 |
|
| 16,908 | 17,655 | |
| 105,785 - |
99,827 (1) |
|
| - (70,325) |
(1) (80,000) |
|
| (70,325) (8,625) |
(80,000) (2,988) |
|
| (8,625) | (2,988) | |
| (78,950) | (82,989) | |
| 26,835 17,806 - |
16,838 - 66,769 |
|
| 17,806 | 66,769 | |
| 44,641 | 83,607 |
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