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2025-07-31-accounts

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Charity registration number 1076342 (England and Wales)

PROCLAIM TRUST

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

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LEGAL AND ADMINISTRATIVE INFORMATION

Trustees MrRodWilliams
MrDouglasClark
MrHoward Smith
Charitynumber(EnglandandWales) 1076342
Principal address 2nd FloorLowry Mill
Lees Street
Swinton
Manchester
M27 6DB
independentexaminer ClareJady
Hulllady
41 Bridgeman Terrace
Wigan
Lancashire
WN1ITT

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| | PROCLAIM TRUST | | ; | CONTENTS | Page .

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||||| |---|---|---|---| |Page| |Trustees’|report|1-3| |independent|examiner's|report|4| |Statement|of financial|activities|5| |Balance|sheet|6| |Notes to the financial|statements|7-14|

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| PROCLAIM TRUST | ' | TRUSTEES’ REPORT FOR THE YEAR ENDED 31 JULY 2025 |

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The Trustees present their annual report and financial statements for the year ended 31 July 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 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)” (effective 1 January 2019).

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Objectives and activities

The main purpose of the charity is the advancement of the Christian faith.

The main activities of Proclaim Trust undertaken for the public benefit are:

» Communicating the relevance of Christianity.

« Training public speakers.

« Prisons outreach.

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake, in particular, the guidance on charities for the advancement of religion.

Volunteers During 2024 to 2025, Proclaim Trust had six volunteers, who contributed towerds the running of the ministry. In September 2024, a large number of volunteers served at the Trust's annual conference. We are grateful for all of their support.

Achievements and performance

Significant activities and achievements against objectives Proclaim Trust’s main achievements, through the ministry of Barry Woodward, during August 2024 to July 2025, have been:

« Spoken at 58 churches / parachurch outreach events. At the majority of events the people who attended were invited to make a commitment to the Christian faith; welcomed to attend church events by the church, whether or not a | commitment was made and offered prayer for any needs they had. 648 people made a commitment to the Christian faith : at these everits. : | * Spoken at 44 prisons / young offenders’ events. 544 people made a commitment to the Christian faith and started their | faith journey.

iceman

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PROCLAIM TRUST | TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

In addition to the above, Proclaim Trust receives and replies to many letters from prisoners sharing about the impact of the message from Barry Woodward and seeking support.

For 2025 to 2026, as of August 2025, Prociaim Trust already has the following scheduled:

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PROCLAIM TRUST TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Financial review

During the year, the charity had a deficit of £12,225 (2024 - deficit £25,583). At the 31 July 2025, the charity had retained reserves of £44,648, (2024 - £56,873)

Reserves policy

/ it is the policy of the charity that unrestricted funds which have not been designated fora specific use should be maintained at a level equivalent to between three and six month’s fixed expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while / consideration is given to ways in which additional funds may be raised. This level of reserves, calculated at approximately | £36,000, has been maintained throughout the year.

Principal funding sources

The Charity's principal sources of funds are from individual donors, speaking engagements arid through grant applications.

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/ Major risks
The Trustees have considered the major risks to which the charity is exposed and satisfied themseives that systems or
| procedures are established to manage those risks.
/ Structure, governance and management
/ The charity is governed by its governing document, a Declaration of Trust dated 7 june 1999 arid amended in October 2000
: and July 2006.
| The responsibility for running the charity on a day-to-day basis, has been delegated by the trustees to one fulltime and two
part-time members of staff.
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| The Trustees who served during the year and up to the date of signature of the financial statements were:
| Mr Rod Williams
Mr Douglas Clark
| Mr Frank Robinson (Resigned 14 September 2024)
| Mr Howard Smith
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| Recruitment and appointment of trustees
( Proclaim Trust follows an informal process wher recruiting Trustees, meeting with each candidate and inviting those that are
| suitable and interested to observe a board meeting and meet existing trustees.
| None of the Trustees has any beneficial interest. in the company. All of the Trustees are members of the company and
| guarantee to contribute £1 in the event of a winding up.
The Trustees’ report was approved by the Board of Trustees.
| Mr Rod Williams
| Trustee
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| 28 November 2025
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| | PROCLAIM TRUST |INDEPENDENT EXAMINER'S REPORT | TO THE TRUSTEES OF PROCLAIM TRUST tn | | report to the Trustees on my examination of the financial statements of Proclaim Trust (the charity) for the year ended 31 | July 2025. | Responsibilities and basis of report |

As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

ireport in respect of my examination of the charity's financial statements carried out urider section 145 of the Charities Act 2011. In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b} of the Charities Act 2011.

independent examiner's statement

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Your attention is drawn to the fact that the charity has srepared the financial statements iv accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of ireland (FRS 102) 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. | understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

rhave no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Clare Jady

41 Bridgeman Terrace Wigan

Lancashire

28 November 2025

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PROCLAIM TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 JULY 2025

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Unrestricted Restricted Total Unrestricted
2025 2025 2025 2024
Notes £ E £ £
Incomefrom:
Donations 3 92,898 1,583 94,481 $3,246
Charitable activities
investments
4
5
33,778
1,539
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-
33,779
1,539
16,591
1,879
Totalincome 128,216
sa
1,583
soccer
129,799
sncmemnnamnmnararn
101,716
cement
Expenditureon:
Raisingfunds
Charitable activities
6
7
4,029
136,412
-
1,583
4,029
137,995
4,517
425,782
Totalexpenditure 140,441 1,583 142,024 127,299
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Netexpenditureandmovement infunds
(12,225) - (12,225) (25,583)
Reconciliation offunds:
Fund balances at 1August2024 56,873 - 56,873 82,456
Fundbalancesat31July2025 44,648
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44,648
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56,873
en

The statement of financial activities includes all gains and losses. recognised in the year. All income and expenditure derive from continuing activities.

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AS AT 31 JULY 2025

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2025 2024
Notes E £ £
Fixed assets
Tangible assets 13 1,518 970
Currentassets
Debtors
14 2,500 900
Cash at bankand in hand 61,578 57,425
Creditors:amountsfallingduewithinoneyear 15 64,078
(12,196)
58,325
(2,422)
Netcurrent assets 51,882 55,903
Totalassetslesscurrent liabilities 53,400 56,873
Creditors:amountsfallingdue aftermorethan
oneyear 16 (8,752) -
Netassets 44,648 56,873
Thefunds ofthe charity
Unrestricted funds is 44,648 56,873
44,648
ee
56,873
cnet

The financial statements were approved by the Trustees on 28 November 2025

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Mr Rod Williams Trustee

| | || PROCLAIM TRUST NOTES TO THE TO THE THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 1 Accounting policies Charity information Proclaim Trust is a charity registered whose registered address is at Leigh Works, / li Accounting convention | The financial statements have been / 2011, FRS 102 “The Financial Charities SORP "Accounting and preparing their accounts in accordance lreland (FRS 102)" (effective 1 January January 2019}. The charity | The charity has taken advantage of the charity has taken advantage of the has taken advantage of the taken advantage of the advantage of the of the the The financial statements have departed from the / required to provide provide a true and true and and fair view, This departure has involved for charities charities applying FRS FRS 102 rather than the version : the Regulations but which which has since since been withdrawn. / The financial financial statements are are prepared these financial statements are rounded : The financial statements have been adopted are set out out below. 12 Going concern | At the time of approving the financial | adequate resources to continue to continue continue in operational | the going concern concern basis of accounting of accounting accounting

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NOTES TO THE TO THE THE FINANCIAL STATEMENTS

Charity information Proclaim Trust is a charity registered with the Charity Commission for England and Wales, charity number 1076342, whose registered address is at Leigh Works, Elizabeth House, Bold Street, Leigh, WN7 1AP

li Accounting convention The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of lreland (FRS 102)" (effective 1 January January 2019}. The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the charity has taken advantage of the has taken advantage of the taken advantage of the advantage of the of the the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide provide a true and true and and fair view, This departure has involved following the Statement of Recommended Practice for charities charities applying FRS FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which which has since since been withdrawn. The financial financial statements are are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out out below. 12 Going concern At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue to continue continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern concern basis of accounting of accounting 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. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

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PROCLAIM TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

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1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Fixtures and fittings 25% reducing balance basis Computers 25% reducing balance basis 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.

1.9 Financial instruments The charity has elected to apply the provisions of Section 11 ‘Basic Financial instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to ail of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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PROCLAIM TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

i Accounting policies

(Continued)

1.10 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.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

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.

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||||||||| |---|---|---|---|---|---|---|---| |/|3|Income from donations| |||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |:|funds|funds|funds|funds| |||2625|2025|2025|2024|2024|2024| |£|£|€|£|£|€| |Donations and|gifts|90,898|~|90,898|78,746|-|78,746| |Grant income|2,000|1,583|3,583|4,500|-|4,500| |7| |||92,898|4,583|94,481|83,246|-|83,246| |||‘—ennenoeemmeet|a|a|———|(eiecccrtccannmipn|cement niehwere|

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|||| |---|---|---| |Unrestricted|Unrestricted| |2025|2024| |£|£| |Charitable trading income| |Sale of goods|5,901|5,490| |Other income|—27,878|—14,201|

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| PROCLAIM TRUST : : : NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) | FOR THE YEAR ENDED 31 JULY 2025

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; 5 Income from investments

Unrestricted Unrestricted
2025 2024
£ £
Interest receivable 1,539 1,879
6 Expenditure on raisingfunds
Unrestricted Unrestricted
funds funds
2025 2024
Fundraising and publicity
Seekingdonations, grantsand legacies 4,029 1,517
7 Expenditureon charitable activities
Prisons Prisons
2025 2024
Direct costs
Staffcasts
Depreciationandimpairment
Staffcosts
FIXEDConferenceexpenses
EvangelistNetwork
66,271
435
18,707
12,687
276
61,154
315
16,071
14,747
190
Sundry expenses 1,789 611
Purchase ofbooks, DVDsand CDs 4,099 5,311
104,264 98,399
Shareofsupportandgovernancecosts(seerote8)
Support 33,731
naptime
27,383
‘ieqmmerccnte
137,895
ene
125,782
a
Analysisby fund
Unrestrictedfunds
Restrictedfunds
136,412
1,583
125,782
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: 137,595 125,782

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PROCLAIM TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |8|Support|costs allocated|to activities| |2025|2024| |Office|costs|24,894|20,784| |Accountancy & book-keeping|6,558|5,620| |Bank & payment charges|514|635| |Governance|costs|1,765|344| |a|_| |33,731|27,383| |Analysed between:| |Prisons Ministry|33,731|27,383| |§|Net movement|in|funds|2025|2024| |E|£| |The|net movement|in|funds|is|stated|after charging/(crediting):| |Fees|payable|for the|independent|examination of the|charity's|financial|statements|504|504| |Depreciation|of owned|tangible|fixed|assets|435|315|

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10 = Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

il Employees

The average monthly number of employees during the year was:

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||||| |---|---|---|---| |2025|2024| |Number|Number| |Ministerial and|support work|1|i| |Administration|staff|2|2| |Total|3|3| |—e_|———| |Employment costs|2025|2024| |£|£| |Wages and|salaries|62,646|57,879| |Secial security costs|10|36| |Other pension costs|3,615|3,239| |66,271|61,154|

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PROCLAIM TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 34 JULY 2025

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ii Employees (Continued)

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel The charity pays its managing director a salary within the range £40,001 to £50,000

  1. Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

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||||||||| |---|---|---|---|---|---|---|---| |13|Tangible|fixed|assets| |Fixtures and|Computers|Total| |fittings| |£|£|£| |Cost| |At|1 August 2024|648|799|1,447| |Additions|-|983|983| |At 31 July 2025|648|4,782|2,430| |Depreciation|and|impairment| |At|1|August 2024|284|193|477| |Depreciation|charged|in|the|year|91|344|435| |At 31 July 2025|375|537|912| |Carrying|amount| |At 31 July 2025|273|1245|1,518| |At 31 July 2024|364|606|970| |14|~=©Debtors| |2025|2024| |Amounts falling due within one year:|£|£| |Prepayments and|accrued|income|2,500|S00|

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PROCLAIM TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

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i$ Creditors: amountsfalling due withinoneyear
2025 2024
Notes £ £
Othertaxation and social security 1,017 1,044
Deferred income 17 9,665 -
Othercreditors
Accruals
92
1,422
an
138
4,240
16. Creditors: amountsfallingdue aftermorethanoneyear
2025 2024
Notes £ é
Deferred income 17 8,752 -
17 ~—s«Deferred income
£ £
Arisingfrom Grant income deferred untilfuture
years 18,417 -
Deferred income isincluded inthefinancialstatementsasfollows:
2025 2024
Deferred income isincluded within:
Current labilities
Non-current liabilities
9,565
8,752
=
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——— te
Movements intheyear:
Deferred incomeat 1August2024
Released againstexpenditure inyear
Resources deferred in theyear
~—
=
(1,583)
20,000

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~
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ee
Deferredincomeat31July2025 18,417 -

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| PROCLAIM TRUST | NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) | FOR THE YEAR ENDED 31 JULY 2025 | :18 Retirement benefit schemes | | Defined contribution schemes 2025£ 2024£ |, Charge to profit or loss in respect of defined contribution schemes 3,615 3,239 | 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. | : |19 ~~ _-Unrestricted funds | The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

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At 1August incoming Resources At 31July2025
2024 resources expended
£ £ £ £
Generalfunds 56,873 128,216 (140,441) 44,648
Previousyear: At 1August incoming Resources At31 31July2024
2023 resources expended
é £ £
Generalfunds 82,456 101,716 (127,299) 56,873

There were no disclosable related party transactions during the year (2024 = none).

20 ~=-Related party transactions