REGISTERED CHARITY NUMBER.. 1083552 Report of the Trustees and Unaudited Finaniial Statements for the Year Ended S April 2026 for The Houston thaf5table Trust DUX Advisory Limited Chartered Accountants Kennel Club House Gatehouse Way Ayle5bury Buckinghamshire HP19 8DB
The Houston Charitable Trust Contents of the Flnantlal Statements for the Year Ended 5 Aprfl 2026 Pa¥e Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Flnanclal Statements 6 to 10 Detalled Statement of Flnanclal Actl¥ltles li
The Houston Charitable Trust Report of the Trustees for the Year Ended 5 Aprll 2026 The trustees present their report with the financial statements of the charity for the year ended 5 April 2026. The trustees hève adopted the provisions of Attounting and Reporting by Charities.. Statement of Recommended Practice èpplicable to charities preparing their accounts in accordance with the Financi31 Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. OBJECTIVES AND A1VITIEs Objectives and aims The objectives of the charity as per it5 governing document are= The Trustees shall Stand possessed of the trust fund and income thereof upon trust for the following exclusively charitable objects and in such share5 and proportions as the Trustees shall in their discretion think fit that IS to say 11 relief of poverty 21 advancement of education 31 advancement of the Christian religion 41 any other exclusively charitable purpose beneficial to the community. In setting objectives and planning for activities, the TTlJStees have given due consideration to general 8uidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running a charity IP821'. ActlvStles undertaken to achleve oblectlves The Charity undertakes to give grants to UK Registered Charities and individuals as ultimately decided upon by the Trustees. These grants are generally less than £5.LK)O per grant. though this is at the discretion of the Trustees. Maln actlvltles undertaken to further the charrtvs purposès for the publle bènè The Charity furthers the Charity's purpgses for the public benefit by makin8 g¥ants to other UK registered Charities who are able to use the funds on direct charitable a¢tivilies. Gran15 are also made to individuals in need, where funds are used in line with the Charity's objects. ACHIEVEMENTS AND PERFORMANCE Charltable artlvltle5 The Charity has continued it's program of 8rant Bivin8 and has given 19 grants to individuals in the year totaling £23,499 12025.. £25,850) and 40 grants to institutions totaling £53,99412025- £74,160). FINANCIAL REVIEW Flnanclal posltlon 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 deficit in funds ol £1.43212025 Surplus= £1.5391. Reserves pollcv All funds are unrestricted and the fund balance at 5 April 2026 stood at £174.21312025.. £175.6451. The trustees will review the reserve5 policy and the level of reserves from time to time. The trustees plan to disburse the funds over the corning years. Whi15t holding these fund5 they seek to obtain the best return whi15t minimising risk. Going contern The Charity ha5 minimal fixed c05ts, with the main source of expenditure being grants made to in5titution5 and individua15 which can be made at the discretion of the Trustee5. Furtherfflore, the charity had a healthy net a55et position at the year end. The Trustees therefore consider that based on the circumstances existin8 at the date of signature of the accounts that the Charity is a goin8 concern. This basis is adopted within these accounts. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The charity is an Unincorporated Trust, constituted under a Trust Deed dated 7 September 1990. The charity was registered with the Charity Commission on 20 November 2000 with charity number 1083552. Page I
The Houston Charitable Trust Report of the Trustees for the Year Ended 5 Aprll 2026 STRucfuRE. GOVERNANCE AND MANAGEMENT Retrultment and appolntment of new trustees New Tru5tee5 are recommended by the current Trustees when there is a vacancy. Trustees are then considered and appoinled by the board at the next appropriate meeting. REFERENCE AND ADMINISTRATIVE DEfAILS Registered Charity number 1083552 Prlnclpal addre55 Little Warren Burton's Lane Little Chalfont Buckinghamshire HP8 4BS Trustees Mr G Houston Mr J Houston Indèpèndent Examlner Katherine Par5ey FCA CTA OUX Advi50ry Limited Chartered Accountants Kennel Club House Gatehouse Way Aylesbury Buckinghamshire HP19 808 Approved by order of the board of trustees on 22 lune 2026 and signed on its behalf bv.. Mr G Houston- Trustee Page 2
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 Ithe Trust) for the year ended 5 April 2026. Responslbllltles and basls of report A5 the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirernent5 of the Charities Act 20111'the Act'l. I report in respect of my examination of the Trust'5 accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 14515llbl of the Act. Independent examiner's 5tstement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination givin8 me cause to believe that in any material respect: accounting records were not kept in respect of the Trust as required by Section 130 of the Act., or the accounts do not accord with those records. or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities IAccounts and Reports) Regulations 2(K18 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters In connection with the examination to which attentlon should be drawn In this report In order to enable a proper understanding of the a¢counts to be reached. Katherine Parsey FCA CTA DUX Advisory Limited Chartered Accountants Kennel Club House Gatehouse Wav Aylesbury Buckinghamshire HP19 8DB 22 June 2026 Page 3
The Houston Charitable Trust Statement of Financial Activities for the Year Ended 5 Aprll 2026 5.4.26 Unrestricted fund 5.4.25 Total funds Notes INCOME AND ENDOWMENTS FROM Oonations and legacie5 75.000 97,750 Investment income 2,165 1,795 Total 77,165 99,545 EXPENDITURE ON Charitable artivitie5 Supportin8 Good Causes 78,597 101.084 NET INCOMEIIEXPENOITUREI 11.4321 11,5391 RECONCILIATION OF FUNDS Total fund5 brought forward 175,645 177,184 TOTAL FUNDS CARRIED FORWARD 174,213 175,645 The notes form part of these financial statements Page 4
The Houston Charitable Trust Balance Sheet 5 April 2026 5.4.26 Total funds 5.4.25 Total funds Notes CURRENT ASSETS Oebtors Cash at bank 15.000 160.317 176,719 175,317 176,719 CREDITORS Amounts fallin8 due within one year 11,1041 11,0741 NET CURRENT ASSETS 174,213 175,645 TOTAL ASSETS LESS CURRENT LIA8ILITIES 174.213 175,645 NET ASSETS 174.213 175.645 FUNDS Unre5tri¢ted funds 174,213 175,645 TOTAL FUNDS 174,213 175,645 The financial staternent5 were approved by the Board of Trustees and authorised for issue on 22 June 2026 and were signed on its behalf bv.. Mr G Houston- Trustee The notes form part of these financial statements Page S
The Houston Charitable Trust Notesto the Financial Statements for the Year Ended 5 Aprll 2026 ACCOLINTING POLICIES Basls of preparlng the flnanclal statements The financial statement5 of the charity. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charitie5 SORP IFRS 1021 'Accounting and Reporting by Charitie5.' Statement of Recommended Practice applicable to charities preparirbg their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The Inancial statements have been prepared under the historical cost convention. Income All income is reco8nised 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 committin8 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 directlv attributed to particular headings they have been allocated io auivities on a basis consistent with the use of resources. Grants offered subject io conditions whi¢h have noi been met at the year end date are noted as a commltment but not accrued a5 expenditure. TaKatlon The charity Is exempt from tax on rts charitable artivities. Fund accountlnB 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 induded in the notes to the financial statements. Debtors Short-term debtors are measured at transaction price. less any impairment. Amounts receivable within one year are classified as current assets. Gift Aid recoverable from HMRC is recognised as a debtor when the Charity is entitled to the repayment. the arnount can be measured reliably. and receipt is probable. Gift Aid 15 recognised a5 part of the related donation income in the period in which the eligible donation is recognised. Provision is made for any amounts where recovery is considered doubtful. Page 6 continued.
The Houston Charitable Trust Notes to the financial Statements- continued for the Year Ended 5 Aprll 2026 DONATIONS AND LEGACIES 5.4.26 5.4.25 Oonations Gift aid 60,OLXJ 15,0(X) 79,OLXJ 18,750 75,0(X) 97,750 INVESTMENTINCOME 5.4.26 5.4.25 Oeposit account interest 2,165 1,795 Page 7 continued.
The Houston Charitable Trust Notes to the financial Statements- continued for the Year Ended 5 Aprll 2026 CHARITABLE AcfiviTIES COSTS Analysls of empendlture by actlvltles GTants to Individuals 2026 Grants to Institutions 2026 Support Costs 2026 Total Funds 2026 Supporting GoDd Causes 23,499 53.994 1.104 78,597 23.499 53.994 1.104 78.597 Grants to Individuals 2025 Grants to Institutions 2025 Support Costs 2025 Total Funds 2025 Supportin8 Good Causes 25,850 74,160 1.077 101,084 25,850 74.160 1.077 101.084 Charlty has made the followlnl malerlal Grants to Instlututlons durln8 the year: 5.4.26 5.4.25 Barnabas Bible Church Beacon Helps Bespace Chesharn Parish Compassion UK Connected lives Emmanuel DCC Fountain of Peace Green Hill Trust Growin8 Hope Heathfield Church Hope Church Hybrid Technical Service Just Giving Keswick Convention Kings Church PJ Nightingale Restore Hope Root and Branch St Mary's DCC The Rock Foundation Village Water Watford New Hope Wycliffe UK Ltd Other le55 than l.(XKI 2,OlS 3,130 4,015 2,5 750 i.soo 2.thjo 1,500 25,COJ 2,5rxi 250 1,615 I,c(Jo 3,CK)O 7,500 5.¢J)O 6.600 3.500 2.¢J)O 2.500 3.000 1,300 4.179 6.1(Kl 2.500 3.5LX) 2.2(X) 53,994 74.160 Page 8 continued.
The Houston Charitable Trust Notes to the financial Statements- continued for the Year Ended 5 Aprll 2026 CHARITABLE AcfiviTIES COSTS- contSnued Analysls of Support Costs Supporting Good Causes 2026 Supporting Good Causes 2025 Accountancy 1.104 1,074 1,104 1,074 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits for the year ended S April 2026 nor for the year ended S April 2025. Trustees, expenses Therè wère no trustèes, expenses paid for the year ended 5 April 2026 nor for the year ended 5 Aprll 2025. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 97,750 Investment income 1,795 Total 99,545 EXPENDITURE ON Charltable actlvltles Supporting Good Causes 101.084 NET INCOMEIIEXPENDITUREI 11,5391 RECONCILIATION OF FUNDS Total funds brought forward 177,184 TOTAL FUNDS CARRIED FORWARD 175,645 Page 9 continued.
The Houston Charitable Trust Notes to the financial Statements- continued for the Year Ended 5 Aprll 2026 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 5.4.26 5.4.25 Tax Rectsverable 15,OLXJ CREDITORS.. AMOUNTS FALLING DUE WtTHIN ONE YEAR 5.4.26 5.4.25 Accrued expenses 1,104 1,074 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended S April 2026. Page 10