**Charity Registration No. 1075608**
## **MARIAN FATHERS CHARITABLE TRUST**
**ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **MARIAN FATHERS CHARITABLE TRUST**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|Fr Tadeusz Marian Byczkowski|
|---|---|
||Fr Andrzej Gowkielewicz|
||Fr Wiktor Gumienny|
||Fr Jacek Jaroslaw Rygielski|
||Fr Lukasz Marcin Mazurek|
||Fr Eugeniusz Zarzeczny|
|**Charity number**|1075608|
|**Principal address**|1 Courtfield Gardens|
||Ealing|
||London|
||W13 0EY|
|**Auditor**|Kendall Wadley LLP|
||Granta Lodge|
||71 Graham Road|
||Malvern|
||Worcestershire|
||WR14 2JS|
|**Bankers**|Barclays Bank plc|
||53 The Broadway|
||London|
||W5 5JG|
|**Solicitors**|Pothecary Witham Weld|
||70 St George's Square|
||London|
||SW1V 3RD|
|**Investment advisors**|CCLA|
||One Angel Place|
||London|
||EC4R 3AB|
|**Insurance broker**|PIB Insurance Brokers|
||Poppleton Grange|
||Low Poppleton Lane|
||York|
||YO26 6GZ|
## **MARIAN FATHERS CHARITABLE TRUST**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 8|
|Statement of trustees' responsibilities|9|
|Independent auditor's report|10 - 12|
|Statement of financial activities|13 - 14|
|Balance sheet|15|
|Notes to the financial statements|17 - 31|
## **MARIAN FATHERS CHARITABLE TRUST**
## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
The trustees present their report and accounts for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Trust Deed, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2019)
## **Objectives and activities**
## **Principal Objects**
The principal objects of the charity are as declared in the Trust Deed dated 22nd March 1999 "for the advancement of the Roman Catholic Religion as the Trustees shall from time to time with the consent of the Provincial think fit" (Clause 3 of the Trust Deed).
The long-term strategies set to achieve these objects are to ensure that the life of the Catholic Community and especially those faithful who rely on the pastoral ministry of the Marian Fathers Congregation is well supported and responsive to changing requirements and to generate and maintain sufficient reserves to ensure the longterm future of the charity.
## **Significant activities**
These objects are promoted among both the Polish faithful living in the United Kingdom and worldwide and other ethnic groups through pastoral, spiritual and financial support. In achieving these aims the Charity works closely in co-operation with the Congregation of Marian Fathers worldwide, particularly with the Polish Province of the Congregation of Marian Fathers and also with the Polish Catholic Mission in England and Wales, and with the diocesan Bishops of England and Wales.
These objectives have been achieved principally by:
- Running Roman Catholic Parish in London-Ealing.
- Providing support for the parish priests of the Roman Catholic parishes in the United Kingdom.
- Running the Apostolate of Divine Mercy as the Association of Marian Helper for lay people.
- Supporting the training of new candidates to the priesthood and religious life in our seminary in LublinPoland and worldwide.
- Supporting missionary work of the Marian Fathers worldwide (Cameroon, Rwanda, Philippines, Brazil, Belarus, Ukraine, Kazakhstan, India).
- Printing religious materials.
- Providing financially affordable accommodation for elderly and vulnerable people at “John Paul II Houses”.
- Providing material help for the members of the Congregation of Marian Fathers – operating expenditure – housing, utilities, medical, insurance, travel. Capital expenditure: equipment and repairs of the properties of the Congregation located in the United Kingdom.
- Providing grants for organisations, charities and individuals.
The recipients of charitable aid are not only parishioners and members of the Apostolate of Divine Mercy, i.e. the Association of Marian Helpers, but also recipients of aid from many organisations supported by the charity through contributions.
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## **MARIAN FATHERS CHARITABLE TRUST**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **Public Benefit**
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The Charities Act 2006 requires charities to describe the benefit which is provided to the public. The Charity Commission has commented that "religion helps to provide a moral and ethical framework for people to live by and can play an important part in building social capital and community cohesion". The advancing of the Catholic faith and formation and spiritual support given to the people ministered by the Marian Fathers have many public benefits. It provides an ethical and moral code for society; it provides services of worship, public rituals and ceremonies; it contributes to the spiritual well-being of the public; it contributes to practical ways of addressing social needs and furthering other charitable purposes.
## **Achievements and performance**
## **Marian Helpers Centre / Divine Mercy Apostolate**
The Divine Mercy Apostolate of the Marian Fathers Charitable Trust is a community of the Christian faithful, gathered freely to attain spiritual benefits and charitable activity of the Church. The Divine Mercy Apostolate, taking care of the correct transmission of Catholic teaching and promoting the message of Divine Mercy, tries to respond to contemporary challenges facing man (moral and existential issues). The Divine Mercy Apostolate is active both in spiritual and intellectual formation of its members, caring for the development of the cult of Divine Mercy and, so important in today's world, comprehensive formation. The Catholic approach to the formation of modern man is concern for his growth not only spiritual, but also human. Thus, we invest in the overall, holistic development of a person who, more aware of his needs and vocation in the world, can better realize himself and serve others.
It is worth recalling that Divine Mercy Apostolate has a full safeguarding policy in place, in accordance with the Catholic Bishops’ Conference of England and Wales and the Roman Catholic Archdiocese of Westminster guidelines. The Marian Fathers and all their associates take great care in the matter of transparency and responsible treatment of each person.
Therefore, when we undertake the effort of proclaiming the Gospel in the context of Catholic anthropology, we pay special attention to integral FORMATION.
As confirmed in the Apostolic Letter of October 27, 2025, DRAWING NEW MAPS OF HOPE, Holy Father Leo:
“Christian formation embraces the entire person: spiritual, intellectual, emotional, social, physical. It does not pit manual and theoretical skills, science and humanism, technology and conscience against each other; rather, it demands that professionalism be imbued with ethics, and that ethics be not an abstract concept but a daily practice. Education does not measure its value only on the axis of efficiency: it measures it according to dignity, justice, the capacity to serve the common good.” /4.2/. Therefore, by undertaking the work of the Divine Mercy Apostolate as part of the charismatic mission of the Marian Fathers, we ensure the integral formation of each member of the DMA and ensure their safety.
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## **MARIAN FATHERS CHARITABLE TRUST**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **The purpose of the Association is:**
- to promote the message and devotion to the Divine Mercy;
- to promote devotion to the Blessed Virgin Mary, the Immaculate Mother of God;
- to assist the Souls suffering in Purgatory;
- to stimulate, foster and sustain priestly and religious vocations;
- supporting the holistic development of man, and thus of the entire society, in accordance with Catholic
- social teaching;
- to assist the members to strive for holiness and to actively participate on behalf of the Apostolic Mission of the Church.
Membership in the Divine Mercy Apostolate is open to all the faithful - clergy, religious and laity - who in the spirit of the Marian Fathers, desire to more fully seek its assistance in striving towards Christian perfection. The Divine Mercy Apostolate organizes spiritual retreats and conferences. Services include the enrolment in the Association, novenas throughout the year, a mail order catalogue, overseas pilgrimages, and a variety of publications which inform members about the work of the Marians while promoting devotion to Divine Mercy, and the Blessed Virgin Mary. In 2025, because of pastoral activities in London parishes, 47 new members joined the Apostolate of Divine Mercy.
## **Publishing activity**
In 2025, the Apostolate published and distributed, together with prayer appeals and formation materials, approximately 70,500 leaflets related to the message of Divine Mercy and other important religious events.
## **Novenas and appeals**
In 2025, the following novenas and appeals were sent out to our members:
Novena for the Sick 2 -10 February
Novena to St Joseph 10 - 18 March
Novena to Divine Mercy 14-22 April
Devotion to Our Lady in May
Devotion to the Most Sacred Heart of Jesus in June
Devotion to the Precious Blood of Jesus in July
Novena of the Assumption of the BVM 6 - 14 August
Lottery Draw - Assumption of the BVM Lottery 15 August
Novena to St Faustina 26 September- 4 October
Holy Rosary in October
Holy Souls Appeal in November
Christmas Novena in December Christmas Card Appeal Lottery Draw - Assumption of the BVM Lottery 15 August
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## **MARIAN FATHERS CHARITABLE TRUST**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **Pastoral activities**
Retreats to Divine Mercy 2025 were held in the following parishes and communities in the UK.
- January - **Church of St James,** 61 Pope’s Grove Twickenham
- February - **Our Lady of the Visitation** , Greenford UB6 9AN
- **Tyburn Convent (Crypt),** London W2 2LJ
- **Relic Chapel, Aylesford Priory,** The Friars, Aylesford ME20 7BX
- March - **St Erconwald’s Catholic Church,** Surrey KT12 2TA
- April - **Our Lady of the Visitation RC Church** , Greenford UB6 9AN;
- Pilgrimage to **Shrine of Our Lady of Mt Carmel & St Simon Stock** Aylesford
- May - **Church of Mary Mother of God** , Enfield EN3 7AR
- June - 15 **[th] National Divine Mercy Pilgrimage to the Shrine of Our Lady of Walsingham with Fr Chris Alar, MIC from USA;**
- **St Mark’s Parish,** Suffolk, IP2 0QQ
- **Our Lady of the Assumption,** Birmingham B44 9SP
- **St. Joseph’s Parish,** Gerrards Cross SL9 8RY
- **Our Lady of the Visitation RC Church** , Greenford UB6 9AN
- **The Rosary Shrine Saint Dominic’s Priory,** London NW5 4LB
- 25-28 July / We Believe Festival, **St Mary’s College, Oscott,** Chester Road, Sutton Coldfield, West Midlands B73 5AA
- August / Pilgrimage to **Shrine of Our Lady of Mt Carmel & St Simon Stock** Aylesford
- September / **St Sebastian and St Pancras RC Church** , London NW9 0NG
- October / **Most Precious Blood and St Edmund RC Church** , London N9 7EN; **St Georges RC Church** , Wembley HA0 2QE
- December / **St Walburga Church, Shipley,** Bradford BD18 3LU
- **St Mary Mother of God Church** , Hornchurch, Essex RM12 4TF
- **St Mary on the Quay Catholic Church,** Bristol BS1 5AE
First Friday Devotions are held at Our Lady the Mother of the Church RC Parish, Ealing and was regularly attended by a group of 60-80 people. This program includes Adoration of the Most Blessed Sacrament, Holy Rosary, Hour of Mercy, and Holy Mass. First Saturday Devotions are held in the Apostolate Chapel of Divine Mercy, West Ealing comprising of a Day of Prayer with Our Lady. This program includes Morning and Evening Prayer, Holy Rosary, Holy Mass, Conference and the Hour of Divine Mercy. It usually consists of about 60 people.
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## **MARIAN FATHERS CHARITABLE TRUST**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **Charitable activities**
Thanks to the dedication of the Marian Helpers, the Apostolate could support the following charitable activities:
- The formation of seminarians of Marian Fathers;
- Missions in Philippines, India and Africa;
- Charitable and pastoral activities of the Polish Province of the Marian Fathers.
## **Ealing Convent and Parish**
In 2025, the Marians from the convent in Ealing, London, continued to provide pastoral care for the faithful from the Polish immigrant community and other ethnic groups. The priests made every effort to ensure regular services on Sundays, weekdays, and ordination days, as well as to provide additional services for the parish group, depending on need.
This will be the third consecutive year that we have seen stable parish attendance. The average number of people attending Sunday Masses was approximately 2,100. Mass is broadcast weekly and during special events. Although the number of people is limited due to immigration and economic pressures, their involvement in parish events is increasing.
30 children received the sacrament of baptism. Additionally, 50 children received their First Holy Communion, and 120 young adults received the sacrament of Confirmation. 26 couples participated in pre-marriage courses, 11 of which were married in our church.
Pastoral care was also provided to the sick and elderly. Marian priests visited them in their homes, hospitals, and nursing homes (the hospital chaplain did not speak Polish). The priests visited over 115 people. In the parish church, the priests celebrated 20 funeral services. They also attended 12 services at the crematorium.
During their annual pastoral visit (January to March), the priests also visited 240 families. Throughout the year, traditionally, three retreat tours, cemetery processions, and two children's festivals were organized.
The "Lubczyk" restaurant continues to welcome guests six days a week. It is welcoming to families with children and people with disabilities. The restaurant is also used by parishioners as a meeting place and for community celebrations.
The jubilee year in our parish was filled with numerous pilgrimages, a characteristic form of devotion for the Polish community.
The following pilgrimages took place:
- a plane pilgrimage to Italy and visits to Rome and the Vatican, participating in ceremonies with the Pope (40 participants)
- a coach pilgrimage to Aylesford (60 participants)
- a coach pilgrimage to Walsingham (50 participants)
- a walking pilgrimage to Westminster Cathedral (120 participants)
- a walking pilgrimage to the Jubilee Church in Ruislip (50 participants)
Initiatives launched in recent years are popular and expanding. The number of couples seeking support with fertility issues is increasing, the fathers' club is thriving and gaining new members, and there is ongoing exchange and training of volunteers helping the elderly.
The increased involvement of young people deserves particular attention. At the Youth Summit in Slough, organized by the Polish Catholic Mission, our parish had the largest representation in England and Wales. New members are joining the liturgical ministry. Furthermore, a group of boys represented our parish in the Altar Servers' Tournament at the Sanctuary of Our Lady of Licheń in Poland, achieving considerable success.
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## **MARIAN FATHERS CHARITABLE TRUST**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **Support, formation and prayer groups:**
- Community of the Neocatechumenal Way
- Teams of Our Lady
- Fathers’ Club
- New Evangelization Group
- Parents Prayer Group
- Youth Eucharistic Group
- Youth Group - Oasis
- Holy Rosary Group
- Charismatic Renewal Community
- Zywiec Folk Dance Ensemble
• Alcoholics Anonymous, Narcotics Anonymous, Adult Children of Alcoholics, Gamblers Anonymous, Sexaholics Anonymous
- Volunteers for seniors
## **Liturgical groups:**
- Altar servers
- Lectors
- Extraordinary ministers of Holy Communion
- “Laudato Si” Choir
## **Financial review**
Total income for the year amounted to £843,131 (2024: £511,901).
Total expenditure amounted to £378,865 in comparison to £378,092 in the prior year.
Overall the net movement in funds amounted to a surplus of £466,009 (2024: surplus of £133,539).
Total reserves held by the charity at the year end amounted to £4,866,368 (2024: £4,400,359), £8,671 relating to restricted funds and £829,959 to unrestricted funds and £4,027,738 to designated funds.
Free reserves held by the charity at the year end, which are unrestricted funds after making allowances for tangible fixed assets and investments amounted to £823,506 (2023: £646,697).
## **Reserves Policy**
The Trustees are of the opinion that the retained reserves are adequate for the furtherance of its aims of offering pastoral and spiritual support among the faithful and the maintenance of its properties.
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## **MARIAN FATHERS CHARITABLE TRUST**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **Investment Policy**
The trustees have considered the most appropriate policy for investing funds and has found that a combination of high interest bank accounts and COIF accounts meets their requirement for both income and capital growth.
## **Grant making policy**
Grants are awarded at the discretion of the trustees to institutions and to individuals for financial hardship. The total number of individual grants cannot be ascertained, as they are generally for financial hardship and detailed information of recipients is not available.
## **Risk factors**
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Protection Policy**
The Marian Fathers Charitable Trust is committed to the safeguarding (child protection) policies of the Catholic Church in England and Wales, to protect children and young people from neglect, physical, emotional and sexual abuse and to promote a safe environment for them. This commitment flows from the fact that we are all made in the image of God and the Church’s common belief in the dignity and uniqueness of every human life.
The Trust starts from the principle that each child has a right to expect the highest level of care and protection, love, encouragement and respect that we can give.
The Trust will liaise closely with statutory agencies to ensure that any allegations of abuse that may occur are promptly reported and properly dealt with, victims supported and perpetrators held to account.
## **Risk Management**
Many operational risks, including health and safety, are covered by insurance and security systems which are regularly reviewed by the Trustees. Financial risks are managed by budgets and internal financial procedures.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Plans for the future**
The main aims for the coming year are:
- to continue to introduce the Formation Programme for the Divine Mercy Group leaders and members as well as Clergy from all over Great Britain in regard to instill the Divine Mercy devotion as part of a pastoral activity in a parish including celebrating the second Sunday of Easter as a Divine Mercy Sunday. This is to be achieved by the permission of a local bishop, parish priest with the interest expressed by the parishioners partaking in the days of prayer to Divine Mercy organised and led in all the Catholic parishes by the Marian Fathers.
- to complete the building and refurbishment works to provide accommodation for staff and an lecturing area for visitors.
- new opportunity to develop pastoral work with co-operation from the Marian Fathers USA
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## **MARIAN FATHERS CHARITABLE TRUST**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **Structure, governance and management**
The full name of the charity is 'Marian Fathers Charitable Trust'. The charity is governed by the Trust Deed dated 22 March 1999.
Trustees are appointed and removed by the Provincial as defined by Clause 2(c) of the Trust Deed. They are ultimately responsible for the policies, activities and assets of the charity and setting the remuneration of key personnel.
The trustees receive training at trustees' meetings, as is deemed appropriate. All decision making is at the discretion of the trustees.
The trustees who served during the year were:
Fr Tadeusz Marian Byczkowski Fr Andrzej Gowkielewicz Fr Wiktor Gumienny Fr Jacek Jaroslaw Rygielski Fr Lukasz Marcin Mazurek Fr Eugeniusz Zarzeczny
## **Auditor**
In accordance with the company's articles, a resolution proposing that Kendall Wadley LLP be reappointed as auditor of the company will be put at a General Meeting.
On behalf of the board of trustees
## **Fr Lukasz Marcin Mazurek**
Chairman of the Trust Dated: 15 June 2026
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## **MARIAN FATHERS CHARITABLE TRUST**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales 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 charity and of the incoming resources and application of resources of the charity for that year.
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 accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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## **MARIAN FATHERS CHARITABLE TRUST**
## **INDEPENDENT AUDITOR'S REPORT**
## **TO THE TRUSTEES OF MARIAN FATHERS CHARITABLE TRUST**
## **Opinion**
We have audited the financial statements of Marian Fathers Charitable Trust (the ‘charity’) for the year ended 31 December 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is 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).
In our opinion, the financial statements:
- give a true and fair view of the state of the charity’s affairs as at 31 December 2025 and of its incoming resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the Charities Act 2011.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the financial statements_ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
- the information given in the financial statements is inconsistent in any material respect with the trustees' report; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records; or
- we have not received all the information and explanations we require for our audit.
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## **MARIAN FATHERS CHARITABLE TRUST**
## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF MARIAN FATHERS CHARITABLE TRUST**
## **Responsibilities of trustees**
As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.
## **Auditor's responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
## **Extent to which the audit was considered capable of detecting irregularities, including fraud**
- an understanding of the risk assessment process (including the risk of fraud) adopted by the Trustees is obtained and their attitude to risk is ascertained;
- an assessment of the susceptibility to material mis-statement of the financial statements as a result of management over-ride and fraud is made;
- it is ensured that the engagement team have, collectively, the appropriate competence, capabilities and skills to be involved in the assignment, are fully briefed and understand the risks specific to the charity.
## **Audit response to risks identified**
- processes to test the outcomes of our assessment include, a review of Board minutes, analytical review, the relevance and accuracy of significant accounting estimates, substantive testing of significant transactions, work to identify unusual or unexpected accounting entries including testing of journal entries, information disclosed in the financial statements is traced to supporting documentation. In all instances it is acknowledged that material mis-statements that arise from fraud may involve deliberate concealment or collusion and are, therefore, by their very nature harder to detect than those arising from error;
- an understanding of the legal and regulatory framework as applicable to the charity is obtained together with knowledge of the procedures put in place by the Board in order to comply with the same;
- it is established if there have been any instances of non-compliance with applicable laws and regulations, where there are such breaches, a full understanding, including gathering or relevant documentation appertaining to the event is obtained and assessed.
It should be noted that Auditing standards limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
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## **MARIAN FATHERS CHARITABLE TRUST**
## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF MARIAN FATHERS CHARITABLE TRUST**
## **Other matters**
Your attention is drawn to the fact that the charity has prepared financial statements 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)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.
## **Use of our report**
This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
**Sarah Morley BA (Hons) ACA (Senior Statutory Auditor) for and on behalf of Kendall Wadley LLP**
15 June 2026
**Chartered Accountants Statutory Auditor**
Granta Lodge 71 Graham Road Malvern Worcestershire WR14 2JS
Kendall Wadley LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
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## **MARIAN FATHERS CHARITABLE TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
|**Unrestricted Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**designated**
**2025**
**2025**
**2025**
**Notes**
**£**
**£**
**£**
**Income from:**
Donations
**3**
193,182
-
298,132
Charitable activities
**4**
172,891
-
-
Other trading activities
**5**
22,547
-
-
Investments
**6**
19,714
-
-
Other income
**7**
136,665
-
-
**Total income**
544,999
-
298,132
**Expenditure on:**
Raising funds
**8**
24,577
-
-
Charitable activities
**9**
354,288
-
-
**Total expenditure**
378,865
-
-
Net gains/(losses) on
investments
**15**
1,743
-
-
**Net income before**
**transfers**
167,877
-
298,132
Gross transfers between
funds
**17**
(3,727,235)
4,027,738
(300,503)
**Net movement in funds**
(3,559,358)
4,027,738
(2,371)
Fund balances at 1
January 2025
4,389,317
-
11,042
**Fund balances at 31**
**December 2025**
829,959
4,027,738
8,671|**Total**
**2025**
**£**
491,314
172,891
22,547
19,714
136,665
843,131
24,577
354,288
378,865
1,743
466,009
-
466,009
4,400,359
4,866,368|**Total**
**2024**
**£**
268,499
171,538
14,593
19,914
37,357
511,901
23,332
354,760
378,092
(270)
133,539
-
133,539
4,266,820
4,400,359|
|---|---|---|
- 13 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **Prior financial year**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2024**
**2024**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**3**
266,402
2,097
Charitable activities
**4**
171,538
-
Other trading activities
**5**
14,593
-
Investments
**6**
19,914
-
Other income
**7**
37,357
-
**Total income**
509,804
2,097
**Expenditure on:**
Raising funds
**8**
23,332
-
Charitable activities
**9**
354,760
-
**Total resources expended**
378,092
-
Net gains/(losses) on investments
**15**
(270)
-
**Net incoming resources before transfers**
131,442
2,097
**Net movement in funds**
131,442
2,097
Fund balances at 1 January 2024
4,257,875
8,945
**Fund balances at 31 December 2024**
4,389,317
11,042|**Total**
**2024**
**£**
268,499
171,538
14,593
19,914
37,357
511,901
23,332
354,760
378,092
(270)
133,539
133,539
4,266,820
4,400,359|
|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 14 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **BALANCE SHEET**
## _**AS AT 31 DECEMBER 2025**_
|**Notes**
**Fixed assets**
Tangible assets
**18**
Investments
**19**
**Current assets**
Stocks
**21**
Debtors
**22**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**23**
**Net current assets**
**Total net assets**
**The funds of the charity**
Restricted income funds
**25**
Unrestricted funds - general
Unrestricted funds - designated
**26**|**2025**
**£**
**£**
4,027,738
6,453
4,034,191
3,850
43,389
1,152,223
1,199,462
(367,285)
832,177
4,866,368
8,671
829,959
4,027,738
4,866,368|**2024**
**£**
**£**
3,737,541
5,079
3,742,620
8,150
54,704
924,739
987,593
(329,854)
657,739
4,400,359
11,042
4,389,317
-
4,400,359|**2024**
**£**
**£**
3,737,541
5,079
3,742,620
8,150
54,704
924,739
987,593
(329,854)
657,739
4,400,359
11,042
4,389,317
-
4,400,359|
|---|---|---|---|
||||3,742,620
657,739|
||||4,400,359|
||||11,042
4,389,317
-|
||||4,400,359|
The financial statements were approved by the trustees on 15 June 2026
Fr Lukasz Marcin Mazurek **Chairman of the Trust**
- 15 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **STATEMENT OF CASH FLOWS** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
|**Notes**
**Cash flows from operating activities**
Cash generated from operations
**31**
**Investing activities**
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Investment income received
**Net cash used in investing activities**
**Net increase/(decrease) in cash and cash**
**equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**|**2025**
**£**
**£**
508,273
(300,503)
-
19,714
(280,789)
227,484
924,739
1,152,223|**2024**
**£**
**£**
1,498
(106,898)
6,000
19,914
(80,984)
(79,486)
1,004,225
924,739|
|---|---|---|
- 16 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **1 Accounting policies**
## **Company information**
Marian Fathers Charitable Trust is a registered charity in England and Wales (charity number: 1075608). The principal office is 1 Courtfield Gardens, Ealing, London, W13 0EY.
## **1.1 Accounting convention**
The accounts have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2019) and the Charities Act 2011.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
Marian Fathers Charitable Trust meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially measured at historic cost or transaction value, unless otherwise stated in the relevant accounting policy.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future and that there are no material uncertainties about its ability to continue. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
Income is recognised when the charity 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 charity 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 charity 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.
- 17 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **1 Accounting policies**
**(Continued)**
## **1.5 Expenditure**
All expenses are accounted for on an accruals basis. Liabilities are recognised when they are incurred.
Costs of generating funds comprise those costs directly attributable to raising funds through activities.
Direct charitable expenditure includes all overhead costs in supporting the direct charitable activities.
Governance costs comprise those costs not already deemed as overhead costs and not associated with achieving the direct charitable activities.
Grants payable and receivable are accounted for respectively on payment or receipt.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost, net of depreciation and any impairment losses.
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation less estimated residual value of each asset over its expected useful life, as follows:
Freehold land and buildings no charge Fixtures, fittings & equipment 25% on net book value Motor vehicles 25% on cost and 20% net book value
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.
FRS102 requires that provision be made for depreciation of fixed assets having a finite life. However, the Trustees are of the opinion that the residual value at the end of the estimated useful life of the freehold buildings is likely to be considerably more than the cost. Therefore, any element of depreciation is considered to be immaterial and no provision is made.
## **1.7 Fixed asset investments**
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
## **1.8 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.9 Stocks**
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
## **1.10 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.
- 18 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **1 Accounting policies**
## **(Continued)**
## **1.11 Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **1.12 Liabilities**
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt amount it has received as advanced payments for good and services it must provide.
## **1.13 Financial instruments**
The Charity 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.
## **1.14 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 charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.15 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **1.16 Foreign exchange**
Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the SOFA.
## **1.17 Property leasing**
The charity leases a number of its properties to other organisations on an operating lease basis. Total rents receivable are as detailed in the accounts.
## **2 Critical accounting estimates and judgements**
In the application of the charity’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.
- 19 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **3 Income from donations**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Donations and gifts
121,111
298,132
Legacies
72,071
-
Polish Province
contributions
-
-
193,182
298,132
**Donations and gifts**
Marian Helpers
26,134
298,132
Other
94,977
-
121,111
298,132
**Legacies**
J.F O'Reilly
69,970
-
C. Davis
1,000
-
P. Szopinska
1,101
-
Other
-
-
72,071
-|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
419,243
99,665
2,097
72,071
19,319
-
-
147,418
-
491,314
266,402
2,097
324,266
-
-
94,977
99,665
2,097
419,243
99,665
2,097
69,970
-
-
1,000
-
-
1,101
-
-
-
19,319
-
72,071
19,319
-|**Total**
**2024**
**£**
101,762
19,319
147,418|
|---|---|---|
|||268,499|
|||-
101,762|
|||101,762|
|||-
-
-
19,319|
|||19,319|
- 20 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **4 Charitable activities**
||**Mass stipends **|**Other religous**|
**Rental income**|**Total**|**Mass stipends **|**Other religous**|
**Rental income**|**Total**|
|---|---|---|---|---|---|---|---|---|
|||**income**||**2025**||**income**||**2024**|
||**2025**|**2025**|**2025**||**2024**|**2024**|**2024**||
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Income from;|40,176|71,100|61,615|172,891|21,408|88,786|61,344|171,538|
- 21 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **5 Other trading activities**
|||**Unrestricted **|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2025**|**2024**|
|||**£**|**£**|
||Charity draw|400|4,705|
||Sale of religious goods|22,147|9,888|
||Other trading activities|22,547|14,593|
|**6**|**Income from investments**|||
|||**Unrestricted**|**Unrestricted**|
|||**funds**|**funds**|
|||**2025**|**2024**|
|||**£**|**£**|
||Income from listed investments|224|223|
||Interest receivable|19,490|19,691|
|||19,714|19,914|
## **7 Other income**
||**Unrestricted **|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**general**|**general**|
||**2025**|**2024**|
||**£**|**£**|
|Net gain on disposal of tangible fixed assets|-|6,000|
|Other income|229|272|
|Insurance claim|136,436|31,085|
||136,665|37,357|
- 22 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **8 Raising funds**
|**Raising funds**|||
|---|---|---|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Functions|12,805|11,455|
|Cost of religious goods|10,052|10,357|
|Charity draw|1,720|1,520|
||24,577|23,332|
- 23 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **9 Charitable activities**
|**Costs of**
**activities**
**Charitable**
**grants and**
**donations**
**Contribution**
**to Polish**
**Province**
**£**
**£**
**£**
Staff costs
25,657
-
-
Depreciation
10,675
-
-
Rates
12,659
-
-
Light and heat
12,157
-
-
Insurance
13,234
-
-
Repairs and maintenance
92,083
-
-
House and garden maintenance
5,322
-
-
Books and magazines
1,191
-
-
Printing, postage and stationery
23,071
-
-
Telephone and communications
3,605
-
-
Motor expense
4,913
-
-
Travelling expenses
23,902
-
-
Fathers' expenses
32,932
-
-
Mass stipends
4,288
-
-
Legal and professional
23,212
-
-
Sundry
2,182
-
-
Bank Charges
1,235
-
-
(Profit)/Loss on foreign currency
(892)
-
-
Stock movement
4,299
-
-
Polish Province contributions
-
-
18,090
Computer costs
12,208
-
-
307,933
-
18,090
Grant funding of activities (see note
10)
-
8,456
-
Share of governance costs (see note
11)
19,809
-
-
327,742
8,456
18,090
**Analysis by fund**
Unrestricted funds - general
327,742
8,456
18,090
327,742
8,456
18,090
**For the year ended 31 December 2024**
Unrestricted funds - general
231,307
5,607
117,846
231,307
5,607
117,846|**Total**
**2025**
**£**
25,657
10,675
12,659
12,157
13,234
92,083
5,322
1,191
23,071
3,605
4,913
23,902
32,932
4,288
23,212
2,182
1,235
(892)
4,299
18,090
12,208
326,023
8,456
19,809
354,288
354,288
354,288|**Total**
**2024**
**£**
31,045
13,279
8,078
14,971
9,520
10,047
8,010
1,522
13,817
3,060
6,384
20,748
29,364
12,121
27,619
516
1,526
22
181
117,846
1,790|
|---|---|---|
|||331,466
5,607
17,687|
|||354,760|
|||354,760|
|||354,760|
- 24 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **10 Grants payable**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**Funds**|**Funds**|
||**2025**|**2024**|
||**£**|**£**|
|Grants to institutions|5,945|2,663|
|Grants to individuals|2,511|2,944|
||8,456|5,607|
|Grants to institutions|||
|Congregation of Poland|-|60|
|St. George's Cathedral|-|200|
|Polish Catholic Church|5,945|2,403|
|Total grants to institutions|5,945|2,663|
## **11 Support costs**
|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Audit fees
-
12,795
Accountancy
-
7,014
-
19,809
Analysed between
Charitable activities
-
19,809|**2025**
**£**
12,795
7,014
19,809
19,809|**2024 Basis of allocation**
**£**
11,500 Governance
6,187 Governance
17,687
17,687|
|---|---|---|
## **12 Auditor's remuneration**
|Fees payable to the charity's auditor and associates:
**For audit services**
Audit of the financial statements of the charity
**For other services**
All other non-audit services|**2025**
**£**
12,795
7,014|**2024**
**£**
11,500|
|---|---|---|
|||6,187|
- 25 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **13 Trustees**
The Trustees of the Marian Fathers Charitable Trust have taken vows of poverty under which they have renounced all personal rights to income and capital. The Charity provides for the essential needs of all Trustees of the Marian Fathers Charitable Trust. The living costs of the Trustees are therefore borne by the charity.
## **14 Employees**
## **Number of employees**
The average monthly number of employees during the year was:
||**2025**|**2024**|
|---|---|---|
||**Number**|**Number**|
|Employees|1|1|
|**Employment costs**|**2025**|**2024**|
||**£**|**£**|
|Wages and salaries|25,198|30,350|
|Other pension costs|459|695|
||25,657|31,045|
All employees are considered to be key management personnel.
There were no employees whose annual remuneration was £60,000 or more.
## **15 Net gains/(losses) on investments**
||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|Revaluation of investments|1,743|(270)|
## **16 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **17 Transfers**
Transfers of £300,503 (2024: £nil) were made from restricted funds to designated funds to reflect funding of the capital works at 1 Courtfield Gardens.
Transfers of £3,559,358 were made from unrestricted funds to designated funds to create a designated reserve to match the value of tangible fixed assets held.
- 26 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **18 Tangible fixed assets**
|**Freehold land**
**and buildings**
**Assets under**
**construction**
**£**
**£**
**Cost or valuation**
At 1 January 2025
2,231,067
1,459,751
Additions
300,503
-
Transfer
1,459,751
(1,459,751)
At 31 December 2025
3,991,321
-
**Depreciation and impairment**
At 1 January 2025
-
-
Depreciation charged in the year
-
-
At 31 December 2025
-
-
**Carrying amount**
At 31 December 2025
3,991,321
-
At 31 December 2024
2,231,067
1,459,751|**Fixtures,**
**fittings &**
**equipment**
**£**
166,066
-
-
166,066
153,547
3,174
156,721
9,345
12,150|**Motor**
**vehicles**
**£**
83,579
-
-
83,579
49,006
7,501
56,507
27,072
34,573|**Total**
**£**
3,940,463
300,503
-|
|---|---|---|---|
||||4,240,966|
||||202,553
10,675|
||||213,228|
||||4,027,738|
||||3,737,541|
## **19 Fixed asset investments**
|**Cost or valuation**
At 1 January 2025
Valuation changes
At 31 December 2025
**Carrying amount**
At 31 December 2025
At 31 December 2024
**20**
**Financial instruments**
**Carrying amount of financial assets**
Investments measured at fair value
**21**
**Stocks**
Finished goods and goods for resale|**Listed**
**investments**
**£**
5,079
1,374
6,453
6,453
5,079
**2025**
**2024**
**£**
**£**
6,453
5,079
**2025**
**2024**
**£**
**£**
3,850
8,150|**Listed**
**investments**
**£**
5,079
1,374
6,453
6,453
5,079
**2025**
**2024**
**£**
**£**
6,453
5,079
**2025**
**2024**
**£**
**£**
3,850
8,150|
|---|---|---|
|||6,453|
|||6,453|
|||5,079|
|||**2024**
**£**
5,079|
|||**2024**
**£**
8,150|
- 27 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
|**22**
**Debtors**
**Amounts falling due within one year:**
Other debtors
Prepayments and accrued income
**23**
**Creditors: amounts falling due within one year**
Other taxation and social security
Trade creditors
Other creditors
Accruals
**24**
**Retirement benefit schemes**
**Defined contribution schemes**
Charge to profit or loss in respect of defined contribution schemes|**2025**
**£**
31,354
12,035
43,389
**2025**
**£**
-
3,498
347,824
15,963
367,285
**2025**
**£**
459|**2024**
**£**
23,870
30,834|
|---|---|---|
|||54,704|
|||**2024**
**£**
444
1,544
313,850
14,016|
|||329,854|
|||**2024**
**£**
695|
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
## **25 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
|**At 1**
Saint Faustina Fund
Marian Helpers Capital Contributions|**January**
**2025**
**£**
11,042
-
11,042|**Income**
**Transfers**
**At 31**
**December**
**2025**
**£**
**£**
**£**
-
(2,371)
8,671
298,132
(298,132)
-
298,132
(300,503)
8,671|**Income**
**Transfers**
**At 31**
**December**
**2025**
**£**
**£**
**£**
-
(2,371)
8,671
298,132
(298,132)
-
298,132
(300,503)
8,671|
|---|---|---|---|
||||8,671|
- 28 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
|**25**|**Restricted funds**||||**(Continued)**|
|---|---|---|---|---|---|
||**Previous year:**|**At 1 January**|**Income**|**Transfers**|**At 31**|
|||**2024**|||**December**|
||||||**2024**|
|||**£**|**£**|**£**|**£**|
||Saint Faustina Fund|8,945|2,097|-|11,042|
Saint Faustina Fund - this fund represents monies received for the planning and development of 1 Courtfield Gardens.
Marian Helpers Capital Contributions - contributions from the Marian Helpers for works at 1 Courtfield Gardens.
## **26 Unrestricted funds - designated**
These are unrestricted funds which are material to the charity's activities.
||**At**|**1**|**January**|**Transfers**|**At 31**|
|---|---|---|---|---|---|
||||**2025**||**December**|
||||||**2025**|
||||**£**|**£**|**£**|
|Tangible fixed assets|||-|4,027,738|4,027,738|
The Trustees designate funds to match tangible fixed assets held. Where restricted funding is received to acquire assets once the purchase is complete the terms of funding have been met and a transfer is made between funds to reflect the asset is in general use by the charity.
## **27 Analysis of net assets between funds**
|**Unrestricted**
**Unrestricted**
**Restricted**
**funds**
**funds**
**funds**
**general**
**designated**
**2025**
**2025**
**2025**
**£**
**£**
**£**
**At 31 December 2025:**
Tangible assets
-
4,027,738
-
Investments
6,453
-
-
Current assets/(liabilities)
823,506
-
8,671
829,959
4,027,738
8,671|**Total**
**2025**
**£**
4,027,738
6,453
832,177|
|---|---|
||4,866,368|
- 29 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
## **27 Analysis of net assets between funds**
|**Analysis of net assets between funds**||||**(Continued)**|
|---|---|---|---|---|
||**Unrestricted**|**Unrestricted**|**Restricted**|**Total**|
||**funds**|**funds**|**funds**||
||**general**|**designated**|||
||**2024**|**2024**|**2024**|**2024**|
||**£**|**£**|**£**|**£**|
|**At 31 December 2024:**|||||
|Tangible assets|3,737,541|-|-|3,737,541|
|Investments|5,079|-|-|5,079|
|Current assets/(liabilities)|646,697|-|11,042|657,739|
||4,389,317|-|11,042|4,400,359|
## **28 Events after the reporting date**
After the balance sheet date, the Polish Provincial, under its Marian Fathers Charitable Trust, agreed to enter into a joint arrangement with the U.S. Provincial, whereby, the U.S. Provincial represented by a new charitable incorporated organisation Marian Fathers Mercy Apostolate will take over the operational and financial control of the Divine Mercy Apostolate activities, based at 1 Courtfield Gardens.
In January 2026 pursuant to section 117(3)(c) of the Charities Act 2011, The Marian Fathers Charitable Trust also agreed to donate the following properties to another charity, The Polish Catholic Mission Trust, charity number 1119423;
- 7 Courtfield Gardens
- 2 Windsor Road Hall and Monastery
- 2 Windsor Road Church Buildings
- 87-89 Twyford Avenue
## **29 Related party transactions**
There were no disclosable related party transactions during the year (2024 - none).
## **30 Consolidation**
Marian Fathers Charitable Trust consolidated accounts comprise of the following:
- Apostolate, West Ealing, London
- U.K. Province Vicariate, West Ealing, London
- Ealing Religious House, Ealing Broadway
- 30 -
## **MARIAN FATHERS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2025**_
|**31**
**Cash generated from operations**
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Gain on disposal of tangible fixed assets
Fair value gains and losses on investments
Depreciation and impairment of tangible fixed assets
Movements in working capital:
Decrease in stocks
Decrease/(increase) in debtors
Increase/(decrease) in creditors
**Cash generated from operations**|**2025**
**£**
466,009
(19,714)
-
(1,743)
10,675
4,300
11,315
37,431
508,273|**2024**
**£**
133,539
(19,914)
(6,000)
270
13,279
181
(33,702)
(86,155)
1,498|
|---|---|---|
## **32 Analysis of changes in net funds**
The charity had no material debt during the year.
- 31 -