REGisfERED CHARITY NUMBER: 1083552
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 5 April 2024
The Houston Charitsble Trust
DUX Advisory Limited
Chartered Accountant5
Kennel Club House
Gatehouse Way
Aylesbury
Buckinghamshire
HP19 8DB

The Houston Charitable Trust
Content5 of the Financial Statements
for the Year Ended 5 April 2024
Page
Report of the Trustees
Independent Examiner's Report
ststement of Financial Artivities
Balance Sheet
Notes to the Financial Statements
8 to 10
Detailed Statement of Financial Artivities
li

The Houston Charitable Trust
Report of the Trustees
for the Year Ended 5 April 2024
The trustees present their report with the financial statements of the charity for the year ended 5 April 2024. The trustees
have adopted the provisions of 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 IFRS 1021 leffective l January 20191.
Page I

The Houston Charitable Trust
Report of the Trustees
for the Year Ended 5 April 2024
STRucfuRE, GOVERNANCE AND MANAGEMENT
The Trust was set up by Trust Deed dated 7 September 1990 and was registered as a charity by the Charity Commission for
England and Wales on 20 November 21J)O. The Trust's registered charity is: 1083552. The objectives of the Trust are the
relief of poverty, advancement of education, advancement of the Christian religion and to further such charitable
purposes for the public benefit as are exclusively charitable according to the laws of England and Wales as the trustees
may from time to time determine.
The trustees who served throughout the period and to the date of this report were Geoffrey Houston and James Houston.
New trustees may be appointed by the trustee5. It 15 the policy of the Trust to have minimum of three trustee5 at any one
time. Any new trustees must undergo an orientation to brief them on their legal obligations under charity law, decision
making processes and recent financial performance. During the orientation they will meet the other trustees. At the
regular trustees meetings, the trustees agrees the overall strategy and areas of activity for the trust.
Review of artivities and reserves policy
The Trust continue5 to provide grants, in accordance with its objectives. The trustee5 administer the fund5 directly.
The results for the year, and the charity's financial position at the end of the year. are shown in the attached financial
statements. The Trust's work is reliant on voluntary donations. All income and expenditure in the year is considered as
routine and the year ended with a surplus in funds of £4,44412023'. £5.217).
All funds are unrestricted and the fund balance 5 April 2024 stood at £177,184. The trustees will review the reserves policy
and the level of reserves from time to time. The tru5tee5 plan to disburse the fund5 over the coming years. Whilst holding
these funds they seek to obtain the best return whilst minimising risk.
Larger donations have been made to St Mary's Church Chesham. Betel of Britain, Root and Branch, Green Hill Trust, The
Rock Foundation and St Barnabus Bible Church.
Risk review
The trustees regularly review the risks to which the Trust is exposed and aim to minimise the risks as far as possible.
Procedures will be periodically reviewed to ensure they still meet the needs of the charity.
Grant making policy
It is the policy of the Trust to make grants to institutions and individuals in accordance with the objectives of the trust for
charitable causes from funds available for distribution.
Public benefrt
The Trustees have considered the Charity Commission's general guidance on public benefit when reviewing the Trust's
aims and objectives and in planning future activities and setting the grant making policy for the period. The Trustees have,
in their view, met the public benefit requirement by making grant5 to individuals and in5titution5 who are able to further
the charity's objectives.
Plans for the future
The trust will have a focus on helping Christian related projects and the relief of poverty-
Page 2

The Houston Charitable Trust
Report of the Trustees
for the Year Ended 5 April 2024
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Prartice).
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 re50urce5 and
application of resources of the charity 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 accounting standards have been followed. subject to any material departures disclosed and
explained in the financial statements,.
presume the financial statements on the going concern ba515 unle55 it is inappropriate to presume that the charity will
continue in operation,.
The trustees are responsible for keeping 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 statement of Recommended Prartice in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 issued on 16 July 2014 and the trust deed. They are also responsible for safeguarding the
assets of the charity and hence for taking reasonable Steps for the prevention and detertion of fraud and other
irregularities.
REFERENCE AND ADMINISTRATIVE D￿AlLs
Registered Charity number
1083552
Principal address
Little Warren
Burton's Lane
Little Chalfont
Buckinghamshire
HP8 4BS
Trustees
Mr G Houston
Mrs G Houston (resigned 23.6.23)
Mrj Houston
Independent Examiner
DUX Advisory Limited
Chartered Accountants
Kennel Club House
Gatehouse Way
Aylesbury
Buckinghamshire
HP198DB
Page 3

The Houston Charitable Trust
Report of the Trustees
for the Year Ended 5 April 2024
Approved by order of the board oftrustees on 4 November 2024 and signed on its behalf by=
Mr G Houston- Trustee
Page 4

Independent Examiner's Report to the Trustees of
The Houston Charitable Trust
Independent examiner's report to the trustees of The Houston Charitable Trust
I report to the charity trustees on my examination of the accounts of The Houston Charitable Trust (the Trust) for the year
ended 5 April 2024.
Responsibilitie5 and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 {'the Act,).
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out
my examination I have followed all applicable Direction5 given by the Charity Commission under Section 14515llbl of the
Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect:
aecounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or
the accounts do not accord with those records,. or
the accounts do not comply with the applicable requirements concerning the form and content of account5 set out
in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true
and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connertion 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.
Katherine Parsey FCA
DUX Advisory Limited
Chartered Accountants
Kennel Club House
Gatehouse Way
Aylesbury
Buckinghamshire
HP19 8DB
4 November 2024
Page 5

The Houston Charitable Trust
Statement of Financial Activities
for the Year Ended 5 April 2024
5.4.24
Unrestricted
fund
5.4.23
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
87,500
53.126
Investment income
1.397
Total
88,897
53,126
EXPENDITURE ON
Charitable activities
Charitable activity
83,397
46.913
Other
1,056
996
Total
84,453
47,909
NET INCOME
4,444
5.217
RECONCILIATION OF FUNDS
Total funds brought forward
172,740
167,523
TOTAL FUNDS CARRIED FORWARD
177,184
172.740
The notes form part of these financial statements
Page 6

The Houston Charitable Trust
Balance Sheet
5 April 2024
5.4.24
Unrestricted
fund
5.4.23
Total
funds
Notes
CURRENT ASSErs
Debtors
Cash at bank
17.500
160,728
10.625
163,099
178,228
173,724
CREDITORS
Amounts falling due within one year
11,0441
19841
NET CURRENT ASSETS
177,184
172.740
TOTAL ASSEfs LESS CURRENT LIABILITIES
177,184
172,740
NET ASSErs
177,184
172,740
FUNDS
Unrestrirted funds
177,184
172,740
TOTAL FUNDS
177,184
172,740
The financial statements were approved by the Board of Trustees and authorised for issue on 4 November 2024 and were
signed on its behalf by..
Mr G Houston-Trustee
The notes form part of these financial statements
Page 7

The Houston Charitable Trust
Notes to the Financial Statements
for the Year Ended 5 April 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP IFRS 1021 '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 IFRS 102} (effective l January 2019}', Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Art 2011. The
financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is
probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure, 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 accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment
but not accrued as expenditure.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
INVESTMENT INCOME
5.4.24
5.4.23
Deposit account interest
1,397
Page 8
continued...

The Houston Charitable Trust
Notes to the Financial Statements- continued
for the Year Ended 5 April 2024
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 5 April 2024 nor for the year ended
5 April 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 5 April 2024 nor for the year ended 5 April 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
53.126
EXPENDITURE ON
Charitable artivities
Charitable activity
46.913
Other
996
Total
47.909
NET INCOME
5.217
RECONCIUATION OF FUNDS
Total funds brought forward
167.523
TOTAL FUNDS CARRIED FORWARD
172,740
Page 9
continued...

The Houston Charitable Trust
Notes to the Financial Statements- continued
for the Year Ended 5 April 2024
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.24
5.4.23
Other debtors
17,500
10,625
CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
5.4.24
5.4.23
Other creditor5
1.044
RELATED PARTY DISCLOSURES
There were no related party tr2nsartions forthe year ended S April 2024.
Page 10