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← Beauty From Ashes

2025-10-31-accounts

BEAUTY FROM ASHES

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Registered Charity Number 1072149

Precision Accountancy Suite 48/49 Bradbourne House New Road East Malling Kent ME19 6DZ

Beauty from Ashes

(A company limited by guarantee and not having share capital)

CONTENTS
For the year ended 31stOctober 2025
PAGE
REPORTS
Report of the Trustees 3-7
Report of the Independent Examiner 8
FINANCIAL STATEMENTS
Statement of financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11-18

2

Beauty from Ashes

(A company limited by guarantee and not having share capital)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 OCTOBER 2025

The trustees of Beauty from Ashes ("BFA") are pleased to present their annual trustees' report together with financial statements of the charity for the year ended 31 October 2024, which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.

The financial statements have been prepared in accordance with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Statement applicable in the UK and Republic of Ireland (FRS 102)

OBJECTIVES AND ACTIVITIES

PRINCIPAL OBJECTIVES

The principal objects of BFA are:

ACTIVITIES

The charity supported the ministry of Jennifer Rees-Larcombe until her death on 24 October 2022. Jennifer was supported by a dedicated team who were led by Carol Bostock, who was consecrated to run the Charity on 13 March 2023.

The majority of the regular ministry of the charity is now by online connections to uphold the values and principal objectives of the charity and continues to offer:

In shaping the objectives for the year and planning the activities, the trustees have considered the Charity Commission's guidance on public benefit. As the activities of the charity are open to all who wish to avail themselves of them and funds are available to assist those unable to fully pay the cost, the trustees believe that their activities meet the requirements.

The trustees set aside ten percent of the majority of the charity's income in an Unrestricted Designated Fund which is used to make grants to assist those unable to afford to pay fees for away days and other events and to support the work of other similar charities end organisations.

3

Beauty from Ashes (A company limited by guarantee and not having share capital)

ACHIEVEMENTS AND PERFORMANCE

Beauty from Ashes offers support to those suffering grief and loss, trauma and abuse. Since the start of the Covid-19 pandemic, most of the ministry activities have been offered via social media platforms. Clients are given the opportunity to talk to one of the Beauty from Ashes team, many of whom have been through major loss themselves. The majority of these interactions are through online connection. Also, BFA will offer residential retreats in various venues in the UK, when conditions allow, for those who need respite from difficult circumstances in a supportive community.

The charity is dependent upon volunteers to help run events and for prayer and for financial support. It would not be possible to achieve our aims without their continued support. The trustees are unable to quantify in this report the contribution volunteers and supporters make in the hours they give, but the trustees wish to record their immense gratitude for all the time, energy, prayer and financial support they invest in the charity's work.

Since February 2025, Carol Bostock went on sick leave due to her health issues and has been recovering steadily accompanied by a few surgical operations. The charity has continued to operate with volunteers enablement. A review is in place for Carol’s continuous recovery before coming back to full operation again.

FINANCIAL REVIEW

FINANCIAL REPORT FOR THE YEAR

The Income on the unrestricted fund for the year amounted to £31,299 (2024: £66,001) and the expenditure was £69,493 (2024: £71,958), resulting in a deficit for the year of £38,194 (2024: £5,957). The trustees give thanks to God for his provision in difficult times and to all who support the trust's work in prayer, ministry and financially.

RESERVES POLICY AND GOING CONCERN

The trustees have examined the requirement for free reserves, which are unrestricted funds which are not represented by tangible fixed assets and which are not designated for specific purposes or otherwise committed. The trustees consider that, having regard to the nature of the activities of BFA, the level of free reserves should be a minimum of six months of expenditure on charitable activities, which equates to £34,747 (2024: £35,979). The trustees are of the opinion that this would provide sufficient flexibility to cover fluctuations in income flows and in meeting the cost of other contingencies.

The trustees consider the charity to be a going concern.

FINANCIAL POSITION

The balance sheet shows total assets of £83,862 (2024: £121,056) comprising the Unrestricted General Fund of £72,027 (2024: £111,487), the Unrestricted Designated Support Fund of £7,762 (2024: £6,496) and the Restricted Funds of £3,073 (2024: £3,073) is a Restricted Fund. At 31 October by tangible fixed assets, the designated fund and the restricted fund, the free reserves amounted to £72,027 (2024: £111,487). This exceeds the minimum reserves policy by £46,978 (2024: £86,438), which is helpful in the light of the current economic uncertainties and the future development of the trust.

4

Beauty from Ashes

(A company limited by guarantee and not having share capital)

FUTURE PLANS

The trustees consider that the trust should continue in its present structure and function, considering the continuing high demand from its clients for its prayer ministry. Following the Coronavirus pandemic and the cessation of appointments for face to face ministry, Quiet Days and conference ministries, the client ministry continues using letter, telephone and electronic forms of communication. The trustees continue to address the need to raise sufficient income to meet the annual operating costs and the minimum level of free reserves.

After this review, Carol Bostock decided to step down from leading the ministry in June 2025. With no clear leadership identified, the trustees decided unanimously to close the charity by the 31[st] December 2025 as no clear operational future could be determined. After all charity debts are paid, the remaining monies and assets of the charity would be sent to the 3 charities as per the instructions set out by the founder and held by the trustees.

STRUCTURE, GOVERNANCE AND MANAGEMENT

CONSTITUTION

BFA was incorporated on 15 June 1998 under company registration number 03581341. It is a company limited by guarantee and not having any share capital. It was registered with the Charity Commission under number 1072149. The trustees are also the members.

PRINCIPLE & REGISTERED OFFICE Bradbourne House Suite 48/49 New Road, East Malling, Kent ME19 6DZ Telephone 01732 851146 Email office@beautyfromashes.co.uk Website www.beautyfromashes.co.uk

TRUSTEES

The directors of the charitable company are its trustees for the purposes of charily law. The trustees and officers who served throughout the year and lo the date of the signature of this report were:

Mr Sanjeev P Manaktala Mrs Carol Mcluckie Mrs Bryony J Brooke CHIEF EXECUTIVE Mrs Carol Bostock (Resigned 13[th] June 2025) INDEPENDENT EXAMINER Mr J Bevis FCCA Precision Accountancy Suite 48/49 Bradbourne House, New Road, East Malling, Kent ME19 6DZ

BANKERS Lloyds Bank plc Investec Bank plc 121 High Street 30 Gresham Street Tonbridge, Kent London TN9 108 EC2V 7QP

5

Beauty from Ashes (A company limited by guarantee and not having share capital)

The number of trustees shall be not less than two and is not subject to a maximum number. The existing Trustees appoint new trustees on the basis of the skills required. All trustees must be over the age of 18 and subscribe to the Statement of Beliefs set out in the Memorandum of Association. Prior to appointment, new trustees meet the Board and key members of staff. The aims and objectives of the charity are explained together with the duties of a trustee. Also they receive a copy of the Memorandum and Articles of Association, a copy of the latest annual report and financial statements and a booklet on the duties of charity trustees. Trustees do not retire by rotation and their terms of office continue until they resign or are removed in accordance with the provisions of the Articles of Association.

ORGANISATION

BFA Is directed by the Board of Trustees, all of whose members are volunteers. They meet at least twice a year to discuss the strategic issues facing the charity and to support and encourage the work. The work of the charity was led by Mrs Jennifer Rees-Larcombe until her death and is now led by Mrs Carol Bostock, and reports are made to the trustees at each meeting.

RISK MANAGEMENT

The trustees have assessed the major risks, as Identified by them, to which BFA is exposed and are satisfied that arrangements are in place to mitigate those risks. The major risks are safeguarding of clients, staff and volunteers, health and safety issues, financial regulations and controls and data storage and protection. These areas have been set out in policy statements agreed and regularly updated by the trustees. They have been addressed by regular contact with the CEO, administrator and finance officer who discuss the operation of the charity and by specific and ongoing training for staff and volunteers.

Additionally, with Mrs Carol Bostock going on sick leave due to the severe health issues as of February 2025, there is a risk for an organisational drift without there being a temporary stand in. This has been addressed by both volunteers and external members agreeing to a programme plan in ensuring the activities of the charities do not stop and ensuring that this operations of the charity continue for when Carol does return.

TRUSTEES' RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

The trustees (who are also the directors of BFA for the purposes of company Jaw} are responsible for preparing a trustees' report (Incorporating the directors' report) and financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the Income and expenditure of the charitable company for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

6

Beauty from Ashes

(A company limited by guarantee and not having share capital)

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and Integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the Board of Trustees on

and signed on its behalf by

S P Manaktala Chairman

7

Beauty from Ashes (A company limited by guarantee and not having share capital)

REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF BEAUTY FROM ASHES

FOR THE YEAR ENDED 31 OCTOBER 2025

I report to the charity trustees on my examination of the accounts of Beauty from Ashes (the charitable company) for the year ended 31 October 2025 set out on pages 6 to 16.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity trustees of the company (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 the company 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 which give me cause to believe that:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts did not accord with the accounting records; or

  3. the accounts did 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

  4. 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.

Mr J Bevis FCCA Precision Accountancy Suite 48/49 Bradbourne House, New Road, East Malling, Kent ME19 6DZ

8

Beauty from Ashes (A company limited by guarantee and not having share capital) Date

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 OCTOBER 2025

INCOME AND EXPENDITURE ACCOUNT

Note
INCOME
2
Donations and Legacies
Income from Charitable Activities
Income from Other Trading
Activities
Surplus on Sale of Motor Vehicles
Investment Income
TOTAL INCOME
EXPENDITURE
3
Costs of Raising Funds
Goods Sold and Other Costs
Expenditure on Charitable
Activities
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
FOR THE YEAR AND NET
MOVEMENT IN FUNDS FOR
THE YEAR
6
Transfer between Funds
RECONCILIATION OF FUNDS
Total Funds brought forward at 1
November 2024
TOTAL FUNDS CARRIED
FORWARD AT 31 OCTOBER
2025		 Unrestricted
funds
£
27,143
3,350
0
0
806
31,299
0
69,493
69,493
-38,194
-
117,983
£79,789		 Restricted
Fund
£
0
0
0
0
0
0
0
0
0
0
-
3,073
£3,073		 Total
2025
£
27,143
3,350
0
0
806
31,299
0
69,493
69,493
-38,194
-
121,056
£82,862		 Total
2024
£
51,676
13,015
12
0
1,298
88,986
0
71,958
71,958
-5,957
-
127,013
£121,056

9

Beauty from Ashes

(A company limited by guarantee and not having share capital)

BALANCE SHEET

AT 31 OCTOBER 2025

Note
FIXED ASSETS
Tangible Assets
7


CURRENT ASSETS
Debtors
8
Cash at Bank and in Hand
TOTAL CURRENT ASSETS
LIABILITIES
Creditors: amounts falling
due within one year
NET CURRENT ASSETS

TOTAL NET ASSETS

THE FUNDS OF THE
CHARITY
9
Unrestricted Income Funds
Restricted Income Fund

TOTAL FUNDS		 £
1,078

82,259

83,337

3,039

3,039

 2025
£
2,564
2,564
80,298
£82,862
79,789
3,073
£82,862		 3,598
117,039
120,637
2,315
2,315		 2024
£
2,734
2,734
118,322
£121,056
117,983
3,073
£121,056

For the financial year ended 31 October 2025 the charitable company was entitled to exemption from an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with section 476.

The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 board of trustees and authorised for issue on and are signed on its behalf by:

10

Beauty from Ashes (A company limited by guarantee and not having share capital) S P Manaktala

Chairman Company registration number 03581341

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1 ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are:

1. Basis of Preparation

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) (effective 1 January 2015) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Beauty from Ashes meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost convention or transaction value unless otherwise stated in the relevant accounting policy note.

1.2 Reconciliation with Generally Accepted Accounting Practice

In preparing these accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. No restatements were required.

1.3 Legal Status of the Charity

The charity Is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to such sum, not exceeding £1O per member of the charity, as may be required during the period of membership or within one year after ceasing to be a member.

1.4 Going Concern

The trustees consider that there are no material uncertainties about the Trust's ability to continue as a going concern. With respect to the next reporting period, the year ending 31 October 2023, the most significant area of uncertainty is the level of gill and legacy income receivable. The trustees consider the level of free reserves sufficient to meet the Trusts liabilities when they fall due.

1.5 Income Recognition

All income is recognised once the charity has entitlement to the funds, it is probable that the income will be received and the amount of income receivable can be measured reliably. Income is derived principally from speaking gifts, support gills, quiet days and the sale of books and Is accounted for when received. Tax recoverable on gift aid donations is accrued in the financial statements. Legacies are accounted for as the earlier of the date on which either the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executors to the Trust that a distribution will be made, or when a distribution is received from the estate. Interest on funds held on deposit is included when receivable and measured reliably by the charity, which is normally upon notification of the interest paid or payable by the Bank.

1.6 Expenditure Recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation

11

Beauty from Ashes

(A company limited by guarantee and not having share capital)

committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. Charitable activities are the costs incurred in achieving the charitable objectives of the charity. Governance costs are the costs associated with the legal and statutory duties of the charity and are Included within the charitable activities. Cost of raising funds are management and administration costs associated with the running of the charity and its Income generating activities. Grants are accounted for when the trustees resolve to award the grant Salary and office costs are allocated on an estimated basis where appropriate.

1.7 Tangible Fixed Assets

All fixed assets costing more than £250 are capitalised and valued at historical cost. Depreciation Is provided at 20% on net book value which is calculated to write off the assets over their estimated working lives. This is a change in accounting policy as a rate of 25% has be used previously. The trustees consider a lower rate more accurately reflects the working lives of the assets.

1.8 Stocks

Stock is included at the lower of cost and net realisable value.

1.9 Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

1.10 Cash at Bank and in Hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks and other short-term liquid investments with maturities of three months or less.

1.11 Creditors and Provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result In the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

1.12 Financial Instruments

The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1.13 Funds Structure

Unrestricted Funds are expendable at the discretion of the Trustees in the furtherance of the objects of the charity.

Designated Funds are unrestricted funds set aside by the Trustees for specific purposes. Restricted Funds are funds received for a specific purpose which may only be used for that purpose.

1.14 Pension

The Charity makes contributions to a defined contribution scheme, the assets of the scheme being held separately from the assets of the charitable company. It also makes contributions under the Pensions Act 2008 to the National Employment Savings Trust (NEST). The pension cost charge represents contributions payable to the schemes. The company's liability is limited to the amount of the contribution. A pension allowance is also paid for a member of staff to pay into their own personal pension policy.

12

Beauty from Ashes

(A company limited by guarantee and not having share capital)

1.15 Taxation

The charitable company is considered to pass the tests set out in Schedule 6, paragraph 1 of the Finance Act 2010 and therefore ii meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charitable company is potentially exempt from taxation on income and capital gains received within categories covered by Part 11, Chapter 3 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

2 INCOME

Donations and Legacies
Donations
Tax Recoverable
Legacies
Income from Charitable
Activities
Speaking Gifts
Quiet Days and Prayer Days
Retreats and Events
Expenses Reimbursed
Income from Other Trading
Activities
Sales of Books, Tapes and
Notelets

Surplus on Sale of Motor
Vehicle

Investment Income
Interest

TOTAL INCOME		 Unrestricted
Funds
£
23,219
2,924
1,000
27,143
133
2,215
1,002
3,350
0
806
£31,299		 Restricted
Fund
£
0
0
0
£0		 Total
2025
£
23,219
2,924
1,000
27,143
133
2,215
1,002
3,350
0
806
£31,299		 Total
2024
£
43,025
4,817
3,834
51,676
1,983
6,049
4,983
13,015
12
0
1,298
£66,001

13

Beauty from Ashes (A company limited by guarantee and not having share capital)

3 EXPENDITURE

Note
Cost of Generating of funds
4
Fund Raising Trading:
Cost of goods sold & other costs
Books & Tapes
Office Costs
Salaries
Charitable Activites
5
Retreats and Job Days
Staff Costs
Motor Expenses
Travel and Accommodation
Postage and Carriage
Printing and Stationery
Telephone
Repairs and Maintenance
Insurance
Rates and Rent
Bank Charges
General Expenses
Depreciation
Support Donations
Governance Costs
Accountancy Fees
Independent Examiner's Fee
Trustees' Indemnity insurance
TOTAL Expenditure		 Unrestricted
funds £
0
320
54,153
1,158
411
117
3,886
2,059
208
79
50
641
2,586
3,064
761
69,493
69,493		 Restricted
Fund £
0
0
0		 Total
2025 £
0
0
0
0
666
47,208
0
575
743
1,856
130
2,209
1,683
542
324
526
683
11,664
273
2,150
0
725
71,958
71,958		 Total
2024 £
0
0
0
0
666
47,208
0
575
743
1,856
130
2,209
1,683
542
324
526
683
11,664
273
2,150
0
725
71,958
71,958

14

Beauty from Ashes

(A company limited by guarantee and not having share capital)

4 ALLOCATION OF COSTS

4 ALLOCATION OF COSTS
Cost of Raising Funds
Costs of Goods Sold and Other
Costs
Charitable Activities		 Direct
costs
£
0
69,493
£69,493		 Support
Costs
£
0
0
£0		 2025
£
0
69,493
£69,493		 2024
£
0
71,958
£71,958

Salary and office costs are allocated on an estimated basis of usage.

5 STAFF COSTS

Unrestricted Funds
Salaries and Wages
53,242
Social Security Costs
69
Pension Costs
842
£54,153
The average weekly number of employees during the year was:
Office & Administration
2
No employee earned in excess of £60,000 (2024: none).
6 NET INCOME FOR THE
YEAR
Unrestricted Funds
The net income Is stated after charging:
Depreciation
641
Independent Examiners's Fee
0
Accountancy Fees paid to Independent Examiner's Firm
3,064		 53,242
69
842
£54,153
2
641
0
3,064

15

Beauty from Ashes

(A company limited by guarantee and not having share capital)

7 TANGIBLE ASSETS

Cost
At 1 November 2024
Additions during the year
Disposals during the year
At 31 October 2025
Depreciation
At 1 November 2024
Charge for the year
Disposal in the year
At 31 October 2025
Net Book Value
At 31 October 2025
At 31 October 2024		 Motor
Vehicle
£
0
0
0
0		 Office
Equipment
£
11,236
471
11,707
10,045
332
10,377
1,330
1,191		 Computer
Equipment
£
12,260
12,260
10,717
309
11,026
1,234
1,543		 Total
£
23,496
471
0
23,967
20,763
641
0
21,403
2,564
2,734

Assets purchased in the year are included at cost. Donated equipment is included at market value. Fixed assets are used in direct furtherance of the company's charitable objectives.

8 DEBTORS

Other debtors
Income Tax recoverable
Prepayments		 0
0
1,078
£1,078		 50
2,164
1,384
£3,598

16

Beauty from Ashes (A company limited by guarantee and not having share capital)

9 THE FUNDS OF THE CHARITY

Unrestricted Funds

Unrestricted Restricted

Income
Expenditure
Net income/(outgoing) resources
before transfers

Transfer between funds

Net income/(expenditure)
for the year

At 1 November 2024
At 31 October 2025		 General
Funds
£
31,299
(69,493)

(38,194)
(1,266)
(39,460)
111,487
72,027		 Support
Fund
£

0
1,266
1,266
6,496
7,762		 Total
2025
£
31,299
(69,493)
(38,194)
0
(38,194)
117,983
79,789		 Total
2024
£
66,001
(71,958)
(5,957)
0
(5,957)
123,940
117,983

General Fund

The fund comprises income and expenditure which are received and expended by the trustees for the furtherance of the objects of the charity.

Support Fund

The fund is a Designated Fund which was established by the trustees to set aside donations received to fund people who are unable to afford to pay fees for away days and other events and to assist other registered charities.

Transfer

A transfer of £2,606 (2024: £2,606) from the General Fund to the Support Fund represents the charity's tithe commitment based upon 10% of voluntary income, interest and speaking gifts.

Restricted funds

Property Maintenance Fund
Income
Expenditure
Net Expenditure for the year
Transfer to Unrestricted Fund
At 1 November 2024		 Total
2025
£

0
3,073		 Total
2024
£
0
3,073

17

Beauty from Ashes (A company limited by guarantee and not having share capital) At 31 October 2025 3,073 3,073

Property Maintenance Fund

The restricted fund comprises donations received for repairs to the charity's accommodation. It was previously known as the Roof Repair Fund

10 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fixed Assets
Current Assets
Current Liabilities		 General
Fund
£
2,564
72,502
(3,039)
72,027		 Designated
fund
£
7,762
6,496		 Restricted
Fund
£
3,073
3,073		 Total
£
2,564
83,337
(3,039)
82,862

11 MEMBERS

The charity is a company limited by guarantee and has no share capital. At 31 October 2025 there were four members on the Register (2024: four).

Every member undertakes to contribute such amount as may be required (not exceeding £10) to the charity's assets if it should be would up whilst a member or within one year after ceasing to be a member.

12 TRANSACTIONS WITH TRUSTEES

No trustee received remuneration or reimbursed expenses during the year.

The company has a trustees' indemnity insurance policy and the premium of £725 (2024: £725) has been charged in these financial statements.

13 RELATED PARTY TRANSACTIONS

There were no related party transactions in the year.

18