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 fOr￿r ￿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, re￿iVed 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, AS￿nSIon 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.
F￿edOrn
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 unreali8*d 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 Su￿SsfUllY 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. B*low 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 refle￿ed in the Charity's Ritsk Reoisier.
statsmont of tru8to0s' r6sponsibilitios
Tht Irust8ès (who ar& also th& dir*ciors for thè purposts of Company Lawl ar& r8sponsibl& for
p￿parIng th8 Irusi*tr8' report and tht financial slai*mÉnts 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
p*E6

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_f0r￿ar 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 t￿In¥ 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 G￿e[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 activi￿eS
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_202￿2 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 requ1￿mentS 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 CHAR￿A8LE 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_202￿2 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_202￿2.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_202￿2 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_202￿2 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_202￿2 xlsx
pag& 17