CHARITY NUMBER:1087788 COMPANY NUMBER: 4201510 THROUGH THE ROOF CHARITABLE TRUST DIRECTORS REPORT AND ACCOUNTS FOR THE YEAR ENDED 30th SEPTEMBER 2023
THROUGH THE ROOF CHARITABLE TRUST DIRECTORS REPORT AND ACCOUNTS FOR THE YEAR ENDED 30th SEPTEMBER 2023 CONTENTS Pa Officer5 & Profe55ional Advisors Directors. Report Indep8nd8nt Examinerfs Report Statement of Flnanclal Actlvltles Balance Sheet 10 Notes to the Accounts TTR ACCOUNTS IDfJEar ethj 30 Sep_202W2.x&x 3m412024
THROUGH THE ROOF CHARITABLE TRUST ACCOUNTS For the ear ended 30 Se tember 2023 DIRECTORS Revd Trevor Hahn (Chairman) Mrs Fiona Maccabe Mr Clyde Bacchus Mrs Carol Amold Mr Rob Dalton Mr Simon Dennis (resigned 7th December 20221 Mrs Sally Whitney (appointed 21 st September 202; Dr. Michael Townsend {Chaim)an, died 28th Noverr COMPANY SECRETARY Miss Jan Nicholson REGISTERED OFFICE Alpha House, Alpha Place Garth Road Morden Surrey SM4 4TQ INDEPENDENT EXAMINER Gareth Jones Compliance Ltd Chartered Certified Accountants 3 Wyvis Drive Balloch Inverness IV2 7HP BANKERS CAF Bank Ltd 25 Kings Hill Avenue Wesl Malling Kent ME19 4JQ REGISTERED CHARITY NUMBER: 1087788 COMPANY REGISTRATION NUMBER: 4201510 TTR ACCOUNTS fOrr dId 30 sép_202.xISx paot 1
Directors, l Trustees Re Throu h the Roof Charltable Trust FOR THE YEAR ENDED 30th Se tember 2023 By God's grace the Trustees are pleased to present the report and accounts for Through the Roof for the year ended 30 September 2023. Structure, Governance and Management The company was incorporated on 18 April 2001, is registered as a charity, and is constituted as a company limited by guarantee and is governed by a Memorandum and Articles of Association. Through the Roof is a Christian disability charity working in the UK and internationally. The charity's name comes from the Bible account where four friends help their paralysed friend to meet Jesus. Since 1997 Through the Roof has sought to influence church and act as a catslyst for change, conveying a prophetic message to church and society where disabled people are valued equally, and enabled to belong and contribute. There are currently five members of the Board of Trustees which meets quarterfy lo administer the Charity. The Trustees are also the Directors of the company for charity purposes. Trustees have a range of experience and skills in Accountancy, Disability, Education, Health, IT, Law, Ordained Ministry, Christian Mission, and the Charitable Sector. There is a breadth of diversity amongst the Trustees, who all attend a variety of different evangelical churches, and agree with the Evangelical Alliance's Basis of faith. 280/. have personal lived experience of disability. 43.10 are female, and 14/0 are of a Black Caribbean ethnic background. A Chief Executive is appointed by the Trustees to manage the day-to-day operations on a full- time basis along with a part-lirne Operations Manager. Nine further part-time staff were employed during the year, which, at the Year-End equates to 6.6 Full-Time-Equivalent members of staff. They are supported by 101 fawthful, skilled, and servanl-hearted volunteers across its programrne areas, including at the administration base in Morden, south London, our wheelchair storage warehouse in Aldershot, remotely and in the 'field'. Many volunteers have personal experience of disability. Through the Roof is an Affiliate of US ministry, Joni and Friends IJAF), a member of the Evangelical Alliance IEAI, and Global Connections (GCI and a founder member of the Churches for All ICFA) network of Christian disability organisalions. Appointment and Induction of Trustees Appointment of the Directors is governed by the Articles af Association af the Company. The Board of Directors is aulhorised lo appoint new Directors according lo the agreed guidelines for the appointment of new trustees. New trustees receive a copy of the latest annual report and accounls, the Strategic Plan, and a Copy of the Charity Commission leaflet'The Essential Trustee.. What You Need to Know., Trustees are required to agree and adhere to the charity's statement of faith. There were no new appointments to the Board of Trustees during the year. One Trustee resigned from the Board in December 2022. Related Parties Through the Roof is sole owner of DCF Ltd, the trading subsidiary which runs the holiday programme. Due lo its decreasing profitability and increasing administrative burden the decision was taken by Trustees to dissolve DCF Ltd. The holiday programme is a part of the oharity's mission and its aotivities will be absorbed within Through the Roof. The status of DCF Ltd on the Companies House register is that its final accounts were submitted on 28th February 2023 and was recorded as Dissolved on 181h July 2023. Property The charity owns a small residential property, valued at £175,000, reiVed as a gift for the sole purpose of generating rental income and is an asset which cannot be liquidated according lo the donor'5 W15he5. The Charity's administration base is in a self-¢ontsined, accessible, ground floor Offi in Morden, south London, of approximately 500 square feet. within the three-storey building leased by Christian charity, ASnSIon Trust. Additionally, we rent 2,000 square feet of warehouse storage space for our wheelchair project, in Aldershot, Hampshire. TTR ACCOUNTS forJèor èfvyèd_30_S¢p_2WdW2 x&x 9*2
Directors, l Trustees Re Throu h the Roof Charltable Trust FOR THE YEAR ENDED 30th Se tember 2023 Aims and Objective5 The objects of Through the Roof Charitable Trust are.. {al lo advan¢e the Christian faith particularly amongst persons with physical and other disabilities in accordance with the Statement of Beliefs sel out in its Memorarndum and Articles of Association in the United Kingdom and elsewhere as the directors of the Charity may from lime-t£Ftime think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the Charity. ort - continued {bl to relieve and assist persons with physical and other disabilities and in doing so to promote the integration and participation of such persons in church life in the United Kingdom and elsewhere 8nd to promote an awareness of the needs of such persons and appropriate responses lo those needs amongst churches and Christians in the United Kingdom and elsewhere and lo train Christians in ways of serving and helping persons with disabilities in the United Kingdom and elsewhere as the directors may from time to time think fit. The company commenced its activities on 1 October 2001 when it received assets, less current liabilities from the unincorporated charity "JAF Ministries (Through the RcKJfl" (Charity No 10610101 and took over the work of that Charity. Strategic Plan The charity is part-way through delivering a 3-year Strategic Plan. The highlights are as follows.. Vision. mission. values, USP and outcomes Our values, visior) and mission are all informed by the Bible account from which the charity gets its name and so we see these principles as underpinning and guiding the woth. Through the Roof is the only UK charity whose sole purpose is to work globally with churches arnd people across the range of disabilities to extend God's kingdom. Through the Roof's five values are.. Chrisl-centred Transforming Belonging Interdependent Enabling Our vision is °a world where all people enjoy life together, mutually giving and receiving. as God intended" Our mission is 'Transforming lives through Jesus with disabled people. The two strategic aims are.. Providing life-changing opportunities for disabled people Equipping the Christian ¢ommunily lo ensure disabled people can belong and contribute During the year Trustees worked on refining our outcomes - reducing them from 7 to 3 to improve clarity and focus and cohesion of work across the charity to bring about positive change. The following is how the Charity describes ils outcomes... Through th& Roof works with ¢hur¢h•¥ and p•oplo a¢ros¥ all disabiliti•s to •nable- Access. Btslonglng and Commls$lon... Access.. For everyone to know Jesus, with disabled people fully welcomed into Christian life Belonging." For everyone to grow together as the family of God, with disabled people flourishing in community with others Comml$slon'. For everyone to refiect the character of Jesus. with dlsabled people maklng disciples. to the glory of God Summary of Main Activities and Achievements during the year Publ1¢ B•neflt The Charity's activitie$ 8re provicjed for the benefit 8n¢ empowerment of disabled people and those affected by disability. Additionally, our work benefits and equips those working with, livin9 with. or seeking to work with disabled people. to ensure the greater inclusion of disabled people in church and comrnunity life in the UK and developing countries. TTR ACCOUNTS forJèor èfvyèd_30_S¢p_2WdW2 x&x 9*3
Directors. l Trustees Re Throu h the Roof Charitable Trust FOR THE YEAR ENDED 30th Se tember 2023 The trustees have wmplied with their duty to have due regard to the Charity Commission's public benefit guidance when exercising powers or duties lo which the guidance is relevant. ort- continued The charity delivers three main programme areas for the public benefit, and these are focussed on Faith, Fellowship, and Freedom, with details of each, as follows.. Faith We provide training and resources lo equip our Roolbreakers (volunteer disability champions) in their churches, and the Christian community to include disabled people more fully in church and community life, both in the UK and developing wuntries. The following are some activity highlights from during the year.. Appointed 3 part-time Regional Co-ordinators to cover the North, East and West of the UK respectively and 'ramp up our Roofbreaker, project. 210/0 increase in total Roofbreakers IDisability Champions) - 140 signed-up lo our project during the year {631 in totall to be advocates for disabled people in their own church. Initiated new Area Networks to support Roofbreakers in West Midlands and Glasgow. Organised 7 onlir)e 'welcome' sessions attended by 39 newly signed-up Roofbreakers. Provided Roofbreakers with copies of our Removing Barriers and a Disability Toolkit online resources. Delivered online event with specialist topical content i.e. Sensory Processing, and regional in-person event in Cardiff for Roofbreakers with inspiring disabled presenters and opportunities for discussion to equip. encourage and enable them ir) their role. Delivered 6 online Rooft)reaker training workshops to 99 people to enable change in their own churches. Provided input andlor presentations to other Christian organisations lo positively influence their work e.g. Parish Nursing, Just Love, Belong Conference. Spring Harvest, Diocesan events Encouraged churches lo hold a Disability Awareness Sunday service during September, resulting in 348 churches downloading our resource materials and requesting 5000 leaflets to distribute to their congregations. Recorded several video inteNiews of the stories and experiences of disabled people to aid understanding of disabled people's life experiences, which are located on the charity's You Tube channel. Produced monthly Roofbreaker e-news. Continued to grow the Rooft)reaker concept internationally as new people signed up from various developing nations. Fellowshlp We provide Christian pastoral support, encouragement, and opportunities for fellowship for disabled people in the UK in-person and online via groups, holidays and retreats. The following are some activity highlights from during the year.. Support and encouragement to 9 autonomous DCF groups (approx. 300 people involved). Provided pastoral support by phone, Zoom and email for disabled people living in isolation. We organised a Christian supported group activity holiday- offering fellowship, activities, and spiritual refreshment to disabled people at the fully accessible Calvert Trust outdoor activity ¢entre. FedOrn We demonstrate the love of God in a practical way by restoring and distributing refurbished wheelchairs, which would otherwise go to landfill or be scrapped, lo disabled people in developing countries. Our Wheels for the Wodd project provides increased mobility and independence for many disabled p&opl8 based on n88d. In addition, téams work with international partners to deliver preaching and teaching to churches and local people on disability from a Christian perspective. The following are some activity highlights from during the year.. TTR ACCOUNTS forJèar 30 S¢p_202W2 x&x 9*4
Directors. l Trustees Re contlnued Throu h the Roof Charitable Trust FOR THE YEAR ENDED 30th Se tember 2023 Eight team-members provided 127 wheelchairs, plus 164 other mobility equrpment and medical expertise, to 291 disabled people, along with 200 Bibles and 110 audio Bibles in the local 18nguage of Malayalam. Worked with in-country partners, Sathyam Ministries, in Kerala, India. Five team-members provided wheelchairs, plus standing frames, walking frames, crutchés, and oth8r mobility èquipm8nt. to 247 disablèd peoplé, along with 200 Biblés. Worked with in-country partners, Hope of Glory Centre, Elburgon, Kenya. Nine leam-members provided wheelchairs, plus other mobility equipment and medical expertise, to 269 disabled people, along with 200 paper Bibles and 100 solar-powered audio Bibles in the local language. Worked with in-country partners. Hope Health Action, Yumbe, Uganda. We organised an international short-temi mission team of pastors that delivered teaching and preaching, as well as solar-powered, audio Bibles and written Bible5 to local people in Rwanda. Between 3- 6 committed volunteers refurbished the wheelchairs on a mostly weekly basis at the charity's wheelchair storage warehouse in Aldershot. Providing one UK partner with wheelchairs destined for South Africa. Continued lo save approx. 50 wheelchairs a month from landfill by receiving disused wheelchairs from NHS partners. Support activities With the expansion of the ¢h8rity, the new role of 'Missions Progr8mme Manager, was formed to support the CEO and ensure the successful delivery of the programmes. Distributed our free newsletter to approx. 4,500 contacts three times in the year to inspire supporters with stories of the work, as well as the opportunity to donate and get further involved 50/0 increase in the charity's Facebook fan-base discussion and engagement with the charity. The charity lebrated its 25, Anniversary with a Thanksgiving service, and also an online global event with representatives from across 3 continents. The charity was represented in Christian written media publications, including the Evangelical Alliance magazine Online media coverage was gained on the Baptists, the Anglican church, URC and Churches Together in Britain and Ireland. Disabled people represented the charity to give a Christian perspective of disability in live and pre-recorded radio interviews on Premier Christian Radio. UCB and TWR Radio stations. The charity was represented in exhibitions at Christian Festivals, Spring Hatvest and Creation Fest. The charity was represented by CEO and Chair on the Churches for All network of Christian disability organisalions. Future Development$ General Strengthen the Board through recruiting new Trustees with relevant skills and experience. Ensure all activities fil into our three outcomes (Access, Belonging. Commission} and promote these to Roofbreakers, churches and partner organisations as a useful model lo adopt for the journey of disability inclusion. Ensure the increased r8soure6s in communications, fundraising and voluntè8ring will str8ngth8n tha charity's infrastructuré and profilè. 2128 in total encouraging greater Faith Increase number of Roofbreakers and support existing ones. Enable more disabled people to take on leadership roles and other responsibilities. Freedom Develop the support we provide to regular partners to empower them and build up their mission and ministry to disabled people. TTR ACCOUNTS forJèor èfvyèd_30_S¢p_2WdW2 x&x
Directors. l Trustees Re ort- ttititinuÈd Throu h the Roof Charitable Trust FOR THE YEAR ENDED 3L)th Se ember 2023 Fellowship Oev@lop the vision and offer of our Holidays, Retreats. and pastoral 8UPPOrt. Increas8 th online opportunltles w provide for disabl&d p8ople. Flnanclal Revlew Total income for the year decreased frotn £431,285 at the pr&vious Year-End to £261,532. Total expenditure increased from £278.483 at 2021122 Year-End to £367.995 as charitable activities rÈtum8d lo near pr8vlous leve18. Th8 overall balance. Including unreali8d Investment losses of £27,883 was a deficit of £134,346. Trusiees 8re anlicip81ing 8 deficit of £42,000 al the end of 2023124 financi81 year due m81nly lo investing some of its reserves in expenditure on staffing to develop the charity. However, trustees hsve no reason to believe that Through the Roof will not continue to be able to meet its objectwes for Ihe ¢oming year and operate as 8 going concem. Trustees acknowledg& their on-golng dependence on as the source and provKler of sufficient resources. Inv•stm6nt8 The level of investFnents and their location are reviewed at least annually or when any signrfiGant income is Ceived. Payments to Trustees There were no remunerative payrnents to Trustees. Only expenses Incurred by Trustees related lo allending board me8ling8 W8re rtlmbursed upon th8 production of rec8Spls, or approprlale docutnentation of travel. RtS8lVO8 To protect the charty against uncertainty over future incotne or potential ernergency exp&ndilure, the Board has set a policy of keeping three months, operdting fund5 in reserves. Trust fundlng The charity was SuSsfUllY awarded grants frorn several Trust Funds including Oame Violet Wills Charitable Trust and the Marsh Charitable Trust. The Benefact Trust made a 3-year commitment of £50.IMIO p.a. lo the Roofbre8ktr project. d8P8nd8nt on tht a¢hitvem8nl of successful outcomes. Trustees are extremely thankful for their support. Intsn9lbl6 Incom& We continue to be very grateful for the generosity of several organizalions who 5UPPOrted us in many ways during the past financial year. induding.. Several NHS Trusts, Oxfordshire Whe&lGhair S@rviGes in particular, and suppliers of unusable wheelchairs. 2nd other mobility aids. wilhoul which the Wheels for the Wortd project would not be possible. On a day-to-day basis the work of Through the Roof could not be provid& without the support of volunl8ers working in th UK and t8king part in mission trip8 abr08d. Blow 18 8 t8bl8 showin the number of volunteers and hours worked in relation to the various aspects of the charity, and their total worth. Activit Fellowshi s and Retreats Freedom International Mission Faith Rooft)reakers Governance and Adrninislration Tol¥l Number of Volunteers Average Number of d8ys 18hrs Valuo (Numbèr Vol.'Days'hours"living wayo £10.42 2022 £9.50 2022123 2021122 28 37 49 10 101 82 £68.196 £47,243 Rl$k managomont The trustees review their assessment of the malor risks lo which the ch8rily Is exposed on a regular basi$. Procedures and systems ¥re VIewed 8t least ¥nnually lo miligale these risks. During the year work h¥$ been done on reviewing ¥ll Through the Roof s Policies and Idenlifylng Sny are88 needing aiienlion. This has been refleed in the Charity's Ritsk Reoisier. statsmont of tru8to0s' r6sponsibilitios Tht Irust8ès (who ar& also th& dirciors for thè purposts of Company Lawl ar& r8sponsibl& for pparIng th8 Irusitr8' report and tht financial slaimÉnts in a¢¢ordanc& with 9&n8ral appli¢abl8 law nd UK Accounting Standards Iunittd Kingdom G8ntrral Ac¢tpt&d A¢¢ouniin9 Pra¢ticèl. Company law requires the trustees lo pr8pare financial statements for each financial year which giv8 a 'true and fairf view of the financial activities of the charity and of its financial position at the end of that ygar. In preparing thgse financial statements, the Irustges a required lo-. lal Selgct suitable accounting policies and then apply them consistently., Ibl Observe the methods and Principles in the Charities SORP", Icl Make judgements and eslirnates that are reasonable and prudent". Idl State whether the applicable accountiTrg standards have been followed. subject to any material departures disclosed and explained in the financial statements,. and lel Prepare the financial statements on a going concern basis unless it 15 Inappropriate to assume that the charity will continue in operation. R ACCOUNTS en 3D Stsp_2023KJJY pE6
Directors, l Trustees Re ort- continued Throu h the Roof Charitable Trus FOR THE YEAR ENDED 30th Se tember 2023 The trustees are responsible for keeping adequate accounting recoTd5 which disclose with reasonable accuracy at any time the financial position of the charity and enable them lo ensure that the financial statements comply with the Companies Act 2006. 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 iTregularities. As far as the trustees are aware.. There is no relevant information of which the charitable company's independent examiner is unaware., arld The trustees have tsken all steps that they ought to have taken lo make themselves aware of any relevant information and lo establish that the independent examiner is aware of that information. For the financial year in question the company was entitled to exemption under section 477 of the Companies Acl 2006 relating lo small Companies. Thanks I would like to thank my fellow Board member5 for their support, commitment, time, expertise, and prayer. I would also like to thank all our excellent staff, volunteers and advoc8tes and generous donors for their significant support. wrthout them the would be no TTR. We have continued to celebrate our 25 year. It is good lo rejoice in God's love and goodness. Many thousands have been touched by God as a result of our ministry. Expansion has been the theme this year. We now have over 600 Roofbreakers. We have new funding lo expand the Roofbreaker inilialive. The plan is to reach many more churches and expand our networks. Our new staff will extend networks and Roofbreaking lo more parts of the UK especially including Wales and Scotland. God continues to give us fresh exciting opportunities. We are looking forward to more Wheelg and overseas teams in the coming year but recognise the value of the supported distributions. The most effective way to deliver Vvheels for the World is through our trusted and experienced partner5. Thi5 ha5 been such a year of expansion that I would particularly like to Ihart staff, volunteer5, donors and trustees for their vision and enthusiasm. A particular thank you to Tim Wood for leading the charity so sensitively and successfully and rising lo the challenge of increased staff and projects. We all have contributed, by God's grace. to another very fruitful year Let us follow Jesus as He leads us through these exciting limes. Dr Miko TowTrsond, Chair of Through the Roof @ 30.09.23 Post balance sheet events It is with great sadness that, following the year-end. Trustees have to report the unexpected deaths of two Trustees.. Chair- Dr Mike Townsend, and Sally Whitney. Mike contributed so much to the life of the charity, being involved as one of its founding members, and his weabth of experience in governance, the charity sector, and personal experience of disability will be hugely missed. Sally'g enthusiastic involvement over the 16 months she was a Trustee is also a great loss to the organisation. Approval The Trustees. report was approved by the Trustees on.. ils behalf. .and signed on Rev. Trevor Hahn Electod Chalr of Through tho Roof, 13.03.24 5a ITTR ACCOLX4TS_f0rar S8p_2023 PSgE 7
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF Throu h the Roof Charitable Trust FOR THE YEAR ENDED 30th Se tember 2023 I Teporl ot] the accounts for the year ellded 30th September 2022 set oiit on pages 9 to 17 Respective responsibilities of trustee5 and examiner ie Cliarity's Iruslee£ (who are also the director4 for the purposes Dt'company lawl are reqpnn£ible for the preparation of the accounts. The chatity's trustees considei that an audit is not Twuiied foi thi5 year lundeT Section 144121 of the Chatities Act 2011 Ithe 2011 Aclll and that an independeiit exaininatinn is required Th¥ Lharity's Xtuss incuine exceeded £250,000 and I aTn qualified tu undeTlake the examinatioii by tIn¥ a qualified meinber of the A550ciatioii of Cliartered Certified Accouiilant5. Having saiisfied myself that the chariry is not subject 10 audii under cornpany law and is eligible for ind¢p¢nd¢ni exdtninatiun, il is niy iespunsibilily lo.. examiiie the account4 under Sectioll 145 of-the 2011 Act lu fulluw the PTwedur¢b Idicl down in Elle Ge[dI Dir¥Llions ¥iven by the ChdTily Cumnii55ivn (under Section 14515iib} of the 2011 ALtI-. to.qtate whether pai'ticiilar matters liave coine lo my attention. Basis of the independent e_xaminer's report My exdniination was catTied out in accordance with the General Directions ¥iveii by the Chatity Colljmission. An exarnination includes a review nf the accounting recDrd8 kept by the charity and a comparison of the accounis presenied witli ihose r¢¢ords. Tt also in¥ludes consideratioti of any unusual iietns or disclosures in th¢ attounts, and seekin¥ explanations fToin you as iTU5'tee5 con¢etnin¥ any such inatter. Th¢ PTocedures underLiken do not provide all the evidence that would be required in an audit, and conseqiiently no opinion is given as to wh¢ther tlie accounts pr¢s¢nt a'true and fair view, and the report Is limited to ihose mall¢rq sei out in lh¢ staiem¢nis below. Independent examiner's 5taternent In ¢onn¢ction with my examination. no matter has Come to my atteniion.. 111 which gives nie reasonable cause to believe tlial, iii any Inaterial respect, the ieqiiiternents to k¢¢p accountinLy record8 in 3ccordaiict with Sectioii 386 aiid 387 of the Companie£ Act 2006. and to pr¢pare accounts whieh aecord with the aecouniing records, comply iviih Ihe accounting te4uirernents vf SeLtivns 394 dnd 395 LTrf the Cotnpanies Aut 2006 and ivith the rnethuds and ptinLiples of tlie Sl£11enienl of RecornTneiided Pnctice.. Accouiiling and Reporting by Charities have rtoi been mei., or 121 to which, in tny opinion, attention should be drawn in order to enable a PToper understandit)g of the accounts to be reached. fjareth Jone£ FCCA Gareih Jviigs CumplianL¢ Lid Chartered Certified ALxountanls 3 W)vis Driv¢ Balloch Invetness IV2 7HP Date". 30th April 2024 R Accoumfs forJBar gndBd 30 Sep_2023#2.X
CHARITY NUMBER..1087788 COMPANY NUMBER.. 4201510 THROUGH THE ROOF CHARITABLE TRUST STATEMENT OF FINANCIAL ACTIVITIES For the ar ended 30 Se tember 2023 INCOME & EXPENDITURE ACCOUNT Unrestricted Restricted Total Funds Total Funds Funds Funds YIE 30109123 YIE 30109122 Note Incoming R850urces Incoming resources from generated funds Voluntary income Activities for Generating Funds Investment income Incoming resources from charitable activities Total Incomlng Resources 93,750 2,912 18.257 122,741 355 216,491 3,267 18.257 23.517 261,532 411,832 3,781 6,889 8,783 431,285 23,517 146,613 114,919 Resources Expended Costs of Generating Funds Charitable activieS 1,372 44.894 1,223 284,506 285,729 2,595 329.400 7,473 271,010 278,483 Total Resources Expended 46,266 331,995 Realised G8inlllossl on investment Unrealised Gainll10551 on inv85tn18nt 12 12 127,8831 127,8831 18,992 Net Incomlng I (Outgolngl Resources for the year 40.770 1139,1161 198.3461 171,794 Transfers Itoyfrom Restricted Funds Total funds brought forward 1101,1781 412,521 101,178 37,938 450,459 278,665 Total funds carrled forwar(I 352.113 352,113 450,459 The notes on pages 11 to 17 form part of these accounts. There are no other gains or losses apart from those recognised above. All incoming resources expended derive from continuing activities. rrR ACCOUMtS forJoar ended 30 sep_2022 xlsx page 9
CHARITY NUMBER-1087786 COMPANY NUMBER.. 4201510 THROUGH THE ROOF CHARITABLE BALANCE SHEET AS AT 30th S mber2023 General Funds 2023 Deslgnated Restri¢ted Funds Fund 023 2023 Total Funds 2023 Totsl Funds 2022 Note FIXED ASSETS Tangible fixed as5els Inve81menl A88818 11 12 289,247 289,247 34.375 7.361 41.736 36,OCM) 36,0 325.247 325.247 353,230 353,230 24,930 130,328 155,258 CURRENT ASSETS Debtor5 Cash at Bank and in hand 13 12,558 20.007 46.933 27,368 74.301 32.565 LIABILITIES Creditors amounts due wlhin 1 year. 14 14,870 32,5651 47.435 58,027) NET CURRENT ASSETS 26,866 316.113 2e,886 352,113 97,229 450,459 NET ASSETS 36,000 REPRESENTED BY.. Unrestricted funds General fund Designated funds Restrf¢ted funds 15 318,113 38,0 412,521 16 37,938 450.459 352,113 These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companiès and in accordance with the SORP Financial Reporting Standard lor Smaller Entities (effective 1 January 20151. These finan¢ial statements constitute the annual accounts required by the Companies Act 2006. For the year ended 30 September 2023 the company was enlilled lo exemption under section 477 of the Cornpanies Act 20Cé relating to small companies. The members have not required the company lo obtain an audit In accordance wth section 476 of the Companies Act 2LYJ6. The directors acknowledge their responsibilities for complying with the requ1mentS ol the Act urith respect to accounting records and the preparation ol accounts. Approved by the Board of Direelors on 13th March 2024 and signed on 11$ behalf by - Trevor Hahn- Chaimian The note5 on pages 11 to 17 form part of these accounts 5a i TTR ACCOUNTS forJeAr ended 30 Sep_2023¥4 pagg 10
THROUGH THE ROOF CHARITABLE TRUST NOTES TO THE ACCOUNTS For the ear ended to 30 Se tember 2023 1 ACCOUNTING POLICIES al Accounting convention The accounts are prepared under the historical cost eonvention, as modified by the revaluation of rtaIrn fixed assets, and include the results of the charity's operations which 8re described in the Directors, Report. The accounts have been prepared in accordanTr with the Revised Statement of Recommended Praclice"Accounting and Reporting by Charities. ISORP 20051 and the Companies Act 2006, subject to the departures referred to below. Also in accordance wth the provisions applicable to enb.ties subject to the stnall entities regime. bl Th• principal accounting policiès of tho charity ara shown balow.. 11 Consolidation In th8 opinion of the Trust885, the charity and its trading subsidiary cornprise a STnall groLJP. The charity has th8r8for8 taken advantage of the exemption provided by the Companies Act 2006 not to prepare group accounts. The Trustees have taken 8dv8nt8ge of the exernplion conferred by paragraph 383 Icl las referred lo by paragraph 4081 of the SORP 2005 not to prepare group accounts, on the grounds that the results of the joint venture are not material to the group. Det8ils regarding the activiti85 of th8 trading subsidiary 8r8 ad8quately disclos8d in note 12 the accounts. ill Income Donations are aceounted for on an as received basis. The voluntary income is received from a variety of donors and is given for the general work of the charity. The related tax credit on donations received 15 accounted for on an acctuals basis once the doN8tion has been received. Investment income is rewgnised on 8 re¢eiv8ble basis. Legacies are recognised when there is deemed to be sufficient certainty as to the amount and timing of receipt. 1111 Resources expended Charitable expenditure comprises all expenditure directly relating to the objects of the charity, and is included when incurred. Costs are allocated across the four main charitable activities according to the levant use of financial and staff resources. Directly attributable costs are allocated directly to the charitable activity heading whereas staff costs and support cost5 ale allocated on a basis relating to the use of staff resources. Gifts are included when approved by the Directors. The charity is not registered for VAT and as such irrecoverable VAT is charged against the category of resources expended for which it was ineurred. Support costs are allocated on the basis ol the weighted proportion of staff salary costs across the four main areas of charitable activity and restricted funds of the charity, this being deemed the most appropriate and equitable pportionment. Governance costs include those incurred In the governance of the charity and its assets and are pritllarily associ8t8d with constitutional and statutory requirements. iv) Fixed assets Equipment acquisitions have been capitalised only on items over £1,000 and depreciation provided to write off the cost of fixed assets over their estimated useful lives. The annual depreciation rates and methods used are as follows:_ Furniture & equipment 25°A on straight line basis vl P•nsion costs The charity operales a defined contribution pension scheme lor employees. The assets of the scheme are held separately from those of the charity. The annual contributions payable are charged to the Statement of Financial Activities in th8 y8ar to which they ar8 paid. vil Unrestricted funds The gener81 fund r8presents funds that arg not subject to any restrictions regarding Ihgir use and are av8ilable for general purposes. vill Designated funds Funds shown as designated for a particular purpose are also unrestricted. viii) Restricted funds The reslricled income ol the charity relates lo funds on which the donors have plaTrd a restriction and May only be used for the purposes specified. R ACCOU$ lor year 8nd8d 3D Sep 2023*2 xlsx pag8 11
THROUGH THE ROOF CHARITABLE TRUST NOTES TO THE ACCOUNTS For the ar ended 30 Se tember 2023 2 VOLUNTARY INCOME Gon•ral Totsl Funds Tot81 Funds Furbd Fund5 y 30109123 YIE 3WO9122 Donation5. Offerings & Sponsorship Legaci8S Income tax reeoveiable 79,768 122,741 202,509 405.234 13,982 93.750 13,982 216.491 6,598 411.832 122,741 Included in donations is £nil12022.' £175,000) relating to the market value ol an Investment Property gifted to the charity during th8 y8ar. 3 ACTIVITIES FOR GENERATING FUNDS Generdl Restricted Totsl Fund5 Total Funds Fund Funds Yff 30109123 YIE 30109122 Product Sales Fundraising Events 2,912 2,912 355 452 3,329 3,781 355 2,912 355 3,267 4 INVESTMENT INCOME General Furbd Restricted Fund5 Total Fund5 Total Funds y 30109123 YIE 30109122 Bank Interest other Inv8Strnent Income 3,133 15,124 18,257 3.133 15,124 18,257 496 6,393 6,889 S INCOMING RESOURCES FROM CHARITABLE ACTIVITIES l Funds T t81 Funds y 30109123 YIE 30109122 GBn8ral Fund R•strlctod Funds Receipts from projects and events 23,517 23,517 23,517 23.517 8,783 8,783 6 COSTS OF GENERATING FUNDS GeneTal Restricted Totsl Funds Total Funds Fund Funds Yff 30109123 YIE 3W09122 Product & Resource Material Purchases Fundraising Evenis Other fundraising costs 17 1,355 48 5,825 1,600 7,473 1,223 2,578 1,372 1,223 2,595 7 CHARA8LE ACTIVITIES Total Fund5 Total Funds Fund5 Funds y 30109123 YIE 3UID9122 44,894 35,572 87,005 67,489 34.579 20,937 162.922 147.012 329,400 271,010 Churches Inc Roofbreaker DCF Fellowship Wheels for the World 44,894 87,005 34,579 162,922 284,506 44,894 Totsl Fund5 Total Funds RoDfbreaker ChurchES Ir FellDW5hi Wortd y 30109123 YIE 30109122 Wages & National Insurance Project & event costs Total Direct Costs Governance Costs (note 8} Support costs (note 10} 52,879 3,285 56.164 4,fj30 26,211 27,491 69,034 54,508 123,542 5,911 33,469 149,404 66.732 216,136 17,002 96,262 116,090 62,433 178.523 8,356 84,131 8,939 8.939 3,849 21,791 27,491 2,612 14,791 87,005 44,894 34,579 162,922 329,400 271,010 TtR ACCOUMtS forJgar ended 30 sep_2022 xlsx pag& 12
THROUGH THE ROOF CHARITABLE TRUST Notes to the Accounts ar ended 30 Se tember 2023 For the 8 GOVERNANCE COSTS General Fund Restrfcted Funds Totsl Funds YIE 30109123 Total Funds YIE 30109122 Audit fee Professional & Legal Fees Board Meeting Expenses 1,450 11,530 4.022 1,450 11,530 4,022 1,450 4,690 2,216 17,002 17,002 8,356 9 STAFF COSTS YIE 30109123 YIE 30109122 Wages & salaries Social security costs Pension costs 140,351 36,497 18,912 111,938 27,255 12,918 195,760 152,111 No employee eamed £50,000 p.a. or more The average number of employees, Ifull tlme equlv8lent based on 35 hour weekl analysed by funcuon, wo8.. Churches Inc Inow merged wth Roofbreaker function) Roofbreaker DCF Fellowship Wheels for the Wotld Support Total Funds Total Funds 10 SUPPORT COSTS YIE 30109123 YIE 30109122 Staff Costs Training Costs Rent & Rates Telephone & IT Costs Printing, stationery and post Travel Costs Conference & Catering Costs Repairs & Renewals Subscriptions Advertising Vital Link Newsletters Insurances Sundry Expenses ank charges Reversal of Provision Donations 46,356 25 34,252 9,625 2,008 4,092 508 11,322 1.464 2,851 12,373 3,568 2,874 944 136,0001 36,019 315 10,777 2,940 3,155 561 3,832 12,020 1,309 9,684 2,387 454 678 96,262 84,131 rrR ACCOUMtS forJoar ended 30 Sep_2022.xlSx pagg 13
THROUGH THE ROOF CHARITABLE TRUST LTD NOTES TO THE ACCOUNTS ear ended to 30 SEPTEMBER 2023 For the Fumltura & 11 TANGIBLE FIXED ASSETS Total COSTNALUATION Total at 1 October 2022 Dispo$81s during the year Total at 30 September 2023 12,809 12,809 12,809 12,809 DEPRECIATION Total at 1 October 2022 Charge for y88r Disposals during the year Total at 30 September 2023 12.809 12,809 12.809 12,809 NET BOOK VALUES At 30 September 2022 At 30 September 2023 30109123 30109122 12 INVESTMENT ASSETS Units in Charities Property Fund at Market Value (see detail below) Investment Property Investment in Trading Subsidiary at Cost 150,247 175,000 178,130 175,000 100 353,230 325,247 In 2022 a property was gifted to the charity at a market value of £175.000. A condition of the gift is that the capital amount must be retained to provide an ongoing income to be used to further the charity's objects. CHARITY PROPERTY FUND Cost of Units in Charities Property Fund Total at 1 October 2022 Purchases during year Total at 30 September 2023 Units Total £ 122,292 148,640 122.292 148,640 Unrealised GainsllLossesl on Charltles Property Fund Total at 1 October 2022 Unrealised ILossl lor Year Total at 30 September 2023 29,490 127,883 1,607 Market Value At 30 September 2023 At 30 September 2022 150,247 178,130 rrR ACCOUMtS forJoar ended 30 sep_2022 xlsx pagg 14
THROUGH THE ROOF CHARITABLE TRUST LTD NOTES TO THE ACCOUNTS ear ended to 30 SEPTEMBER 2023 For the 12 INVESTMENT ASSETS Icontl TRADING SUBSIDIARY Up until 28th February 2023 the Charity also held 100 Ordinary £1 shares in DCF Limited (Co Registration number 54809061 , a company running holiday aclivities for disabled people and their helpers. This represented 100 /0 ol the share capital ol DCF Limited. DCF Ltd aSed trading on 28th February 2023 with Ihe holiday activities being undertaken by the parent charity from Ihat point. DCF Ltd was wound up as at 28th February 2023. P8riod to 28th February 2023 Tuinover Cost of sales & Administrative Expenses Operating Los5 Interest receivable & Other Incorne Profit Before Taxation Corporation Tax Retained profit lor the period Retained profit 8fwd Retained profit ctwd 10,425 10,439 1141 14 Curr8nt assets 100 Shareholders, funds 100 Share capital Profit and loss account 100 100 13 DEBTORS 30109123 30109122 Accounts Receivable Incorn8 tax r8coverabl8 Other Debtors Prepay7nents and accrued inwme 5,829 18,982 3,562 18.560 5,000 3,562 16.368 46,933 24,930 14 CREDITORS. AMOUNTS FALLING DUE WITHIN ONE YEAR 30109123 30109122 Accounts Payable Other creditors and accruals 7,679 39.756 47,435 5,767 52.260 58.027 15 UNRESTRICTED FUNDS Designated funds present funds sel aside by the trustees lo cover future expenditure on improvements and maintenance ol the working environments utilised by the charity. rtR ACCOUNTS lorJear ended 30 Sep_2023#2.xlsx P8ge IS
THROUGH THE ROOF CHARITABLE TRUST LTD NOTES TO THE ACCOUNTS ear ended to 30 SEPTEMBER 2023 For the 15 UNRESTRICTED FUNDS -continu•d General Fund De81 nated Fund Total Funds Totsl Funds YIE 30109123 YE 30109122 Incorning Resources R850urces expended Realised Gainslllossesl Unrealised Gainslllossesl 114,919 146,2661 114,919 146,2661 278,955 143,0451 127,8831 40,770 127.8831 40,770 18,992 254,902 Transfers tofftom Restricted Funds tolfrom Design8ted Fund 1101,1781 136,0001 196,4081 412,521 1101.1781 172,0761 36,000 36,000 160.4081 412,521 182,826 229,695 BalancBS, brought forward at 1 Octob8T 2022 Balancès, Carried forward at 30 September 2023 316,113 36,000 352,113 412,521 16 RESTRICTED FUNDS DCF Grou Wheels lor th8 World Total Funds Totsl Funds YIE 30109123 y 30109122 Rooft)r8ak8r Incoming Resources Outgoing Resources 31,751 88,005 156,2541 16,300 98,562 146,613 134,5781 1163,146 285,7291 118,2781 164,5841 1139,1161 152.330 235,4381 183,1081 Transfer tolfrom General Fund 56.254 18,278 26,646 101.178 72,076 Balanc8, brought forward at 1 October 2022 137,9381 37,938 137,9381 37,938 111,0321 48,970 Bal8nC8, carri8d forward at 30 September 2022 37,938 17 Donations in Kind We continue to be very grateful for th8 g8nerosity of sev8ral organEations who supported us in many ways during th8 past financial year. including.. Several NHS Trusts. Oxfordshire Wheelchair Services in particular, and suppliers of unusable wheelchairs, and other mobility aids, without which the Wheels for the World project would not be possible. On a day-to-day basis the work of Through the Roof COLJld not be pr(>vided without the support of volunteers working in the UK and taking part in mission trip5 abroad. Below is a table showing the nutnber of volunteers and hours worked in relation lo the various aspects of the charity, and their total worth. Activit Friendship (holidays and retreats) Freedom Ilnternational Mission) F81th IRoofbreak8r51 Gtsvemance and Administration Total Number of Volunteers Average Number of days18hrsl V8lue INutnber Vol."Days"hours"living wage @ £10.4212022,. £9.5011 2022123 2021122 38 49 28 37 10 82 101 68,196 44.247 18 TAXATION The trust is a registered charity and as such is not liable to direct taxation. The Company is not registered for VAT and th8r8for8 th8se costs ar8 included thin th8 r81evant 8XP8nses. TtR ACCOUMtS forJgar ended 30 sep_2022 xlsx pag& 16
THROUGH THE ROOF CHARITABLE TRUST LTD NOTES TO THE ACCOUNTS ear ended to 30 SEPTEMBER 2023 For the 19 DIRECTORsrrRUSTEES REMUNERATION No remuneration is paid to DirectorsThrustees. Expenses incurred by trustees related lo attending board meetings are reimbursed on presentation of an expenses claim under the Charivs usual procedures. The total amount of expenses paid was £19412022- £3911 paid to 2 trustees12022 2 trustees). 20 OPERATING LEASES The following operating leases are comTnitt8d to b8 paid.. Land & Buildings Expiring In less than one year Between Iwo and five years 8.000 19,300 TtR ACCOUMtS forJgar ended 30 sep_2022 xlsx pag& 17