CHARITY NUMBER:1087788 COMPANY NUMBER: 4201510 THROUGH THE ROOF CHARITABLE TRUST DIRECTORS REPORT AND ACCOUNTS FOR THE YEAR ENDED 30th SEPTEMBER 2024
THROUGH THE R OF CHARITABLE TRUST DIRECTORS REPORT AND ACCOUNTS FOR THE YEAR ENDED EPTEMBER 2024 Offl¢•rn & Profe•slonal Advl•or• Dlroctorn, Report Indop•nd•nt Examln•T'8 Report Ststomont of Flnan¢l•l Actlvltlg• Balance Shoot 10 Nots• to tho Account• 11.18 sc ACCOUNTS_forJew ended 30 Sep_202U2
THROUGH THE ROOF CHARITABLE TRUST ACCOUNTS For the ear ended 30 Se tember 2024 DIRECTORS Revd Trevor Hahn (Chairman) Mrs Fiona Maccabe Mr Clyde Bacchus Mrs Carol Arnold Mr Rob Dalton Mr Steve Simper (appointed 25th October 2024) Mrs Sally Whitney (died 20 January 2024) Dr. Michael Townsend (Chairman, 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 West Malling Kent ME19 4JQ REGISTERED CHARITY NUMBER: 1087788 COMPANY REGISTRATION NUMBER: 4201510 rrR ACCOUNTS forJ•ir ended 30 54p_24#2
Directors. l Trustees Re ort Throu h the Roof Charitable Trust FOR THE YEAR ENDED 30th Se tember 2024 By God's grace the Trustees are pleased to present the report and accounts for Through the Roof for the year ended 30th September 2024. 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. Th8 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 catalyst 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 six members of the Board of Trustees, one of whom was officially appointed shortly after the end of the financial year. A further candidate is in the process ofjoining the Board which meets quarterly to administer the Charity. The Trustees have a range of experience and skills in Accountancy, Disability, Education, Finance. Healthcare, Inclusion, Law, Ordained Ministry, Christian Mission, and the Charitable Sector, and are also the Directors of the company for charity purposes. 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. Currently, 17 % have personal lived experience of disability, 33°/0 are female. and 17 % are of a 81ack Caribbean ethnic background. A Chief Executive is appointed by the Trustees to manage the d8y-to-day operations on a full- time basis along with a part-time Operations Manager. Eight further part-time staff were employed during the year, which, at the Year-End 8quat88 to 6.1 Full-Tim8-Equivalent members of staff. They are supported by 100 faithful, skilled, and servant-hearted volunteers across its programme 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 Friend8 (JAF), a member of the Evangelical Alliance (EA), and Global Connections (GC) and a founder member of the Churches for All (CFA) network of Christian disability organisations. Appolntment and Inductlon of Trustees Appointment of the Directors is governed by the Articles of Association of the Company. The Board of Directors is authorised to appoint new Directors according to the agreed guidelines for the appointment of new trustees. New trustees receive a copy of the latest annual report and accounts, the Strategic Plan, and a copy of the Charity Commission leaflet'The Essential Trustee.. What You Need to Know., Trustees are qUired to agree and adhere to the charity's basis of faith. There were no new appointments to the Board of Trustees during the year. Sadly. two trustees, both with lived experience of disabiilty, passed away during the year. Related Parti68 There are no related parties. Property The charity owns a small residential property, valued at £175,000, received as a gift for the sole purpose of generating rental income and is an asset which cannot be liquidated according to the donor's wishes. The charity's administration base is in a self-contained, accessible, ground floor Offi in Morden, south London, of approximately 500 square feet, within the three-storey building leased by Christian charity, Ascension Trust. Additionally, we rent 2,000 square feet of warehouse storage space for our wheelchair project, in Aldershot, Hampshire. sc TTR ACCOUNTS forJ8ar 8nd8d 30 S8p_2024#2 page 2
Directors, l Trustees Re ort - continued Throu h the Roof Charitable Trust FOR THE YEAR ENDED 30th Se tember 2024 Aims and Objectives The objects of Through the Roof Charitable Trust are.. (a) to advance the Christian faith particularly amongst persons with physical and other disabilities in accordance with the Statement of Beliefs set out in its Memorandum and Articles of Association in the United Kingdom and elsewhere as the directors of the Charity may from time-to-time 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. {b) 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 and to promote an awareness of the needs of such persons and appropriate responses to those needs amongst churches and Christians in the United Kingdom and elsewhere and to 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 Roofj" (Charity No 1061010) and took over the work of that Charity. Strateglc Plan The charity, is part-way through delivering a 3-year Strategic Plan. The highlights are as follows.. Vi8ion, mi88ion, value8, USP and outcome8 Our values, vision 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 work. Through the Roof is the only UK charity whose sole purpose is to work globally with churches and people across the range of disabilities to extend God's kingdom. Through the Roof s five values are.. Christ-centred Transforming Belonging Interdep8ndent 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 peopla., The charity has three strategic outcomes to bring about positive change, described as follows.. Through the Roof works with churche8 and people acro8s all dl8abllltle8 to enable: Acce88. Belonglng and Comm18810n... Acce88.' 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 Commls81on'. For everyone to reflect the character of Jesus, with disabled people making disciples, to the glory of God Summary of Main Activities and Achlevement8 durlng the year Public Benefit The charity's activities are provided for the benefit and empowerment of disabled people and those affected by disability. Additionally, our work benefits and equips those working with, living with, or seeking to work with disabled people, to ensure the greater inclusion of disabled people in church and community life in the UK and developing countries. The trustees have complied with their duty to have due regard to the Charity Commission's public benefit guidance when exercising powers or duties to which the guidance is relevant. 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: sc TTR ACCOUPITS for year ended 30 Sep_2024#2 page 3
Directors, l Trustees Re ort continued Thro h the Roof Charitable Trust FOR THE YEAR ENDED 30th Se tember 2024 Faith We provide training and resources to equip Rooforeakers (volunteer disability champions) in their churches. and the Christian community. This enables disabled people to be more fully included in church and community life, both in the UK and developing countries. The following are some activity highlights from during the year.. 29 % increase in total Roofbreakers (Disability Champions)- 212 signed-up to our project during the year {816 in total) to be advocates for disabled people in their own church. Initiated two new themed networks of 'Children and Youth Ministry, and 'Cross Denominational Disability Advisors, to support Roofbreakers in those contexts. Provided new Roofbreakers with copies of our Removing Barriers and a Disability Toolkit online resources. Delivered 7 workshops training 135 people in 73 churches to enable change in their own churches. Actively worked with several Christian organisations and denominational areas to positively influence their provision to be disability inclusive, including South Wales Baptist Association, Spring Harvest, Count Everyone In, Just Love, Cant I gymru, The Methodist Church, Christianity Explored, and various Diocesan events. Encouraged churches to hold a Disability Awareness Sunday service during September. 273 churches downloaded our resource materials and requested 2500 leaflets to distribute to their congregations. Recorded several video interviews 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 Roofbreaker 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, holldays and retreats. The following are some activity highlights from during the year.. Support and encouragement to 9 autonomous DCF groups lapprox. 250 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, piritual refreshment to disabled people at the fully accessible Calvert Trust outdoor activity centre. Freedom We demonstrate God's love in a practical way by giving disabled people in developing countries a refurbished wheelchair, which would otherwise go to landfill or be scrapped. Our Wheels for the World project provides increased mobility and independence for hundreds of disabled people based on need. In addition, teams 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.. Twelve team-members provided wheelchairs, plus standing frames, walking frames. Crutches, and other mobility equipment, to 210 disabled people. Worked with in-country partners, ICFEM and CBR, in Kimilili and Eldoret, Kenya. Ten team-members provided online support, guidance and expertise via video calls to enable our partner team to fit 140 wheelchairs, plus 213 other mobility aids and medical expertise, to 353 disabled people. 250 Bibles were distributed. Worked with in-country partners, 01 Nigeria, in the LagoslDelta region of Nigeria. Nine leam-members provided wheelchairs, plus other mobility equipmenl and medical expertise, to 258 disabled people, along with 200 paper Bibles and 100 solar-powered audio Bibles in the local language. Worked with in-country partners, FH Rwanda. Kayonza. Rwanda. Sc TTR ACCDUNTS forJear ended 20 Sep_2024#2 page 4
Directors, l Trustees Re ort - contlnuod Throu h the Roof Charitable Trust FOR THE YEAR ENDED 30th Se tember 2024 A short-term international mission team of six delivered teaching and preaching on disability inclusion from a Christian perspective, to 100 Christian leaders in Kerala, India. A short-term international mission team of delivered teaching and preaching on disability inclusion from a Christian perspective. to 700 local people in Jinja, Uganda. 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 to save approx. 50 wheelchairs a month from landfill by receiving disused wheelchairs from NHS partners. Support actlvltles 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. 13 % increase in the charity's Facebook fan-base - 2406 in total discussion and engagement with the charity. The charity was represented in Christian written media publications, including the Church Times, and Woman Alive magazine. Online media coverage was gained on the Baptists, the Methodist 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 events including the Methodist conference. the Baptist Assembly, Spring Harvest, and the Belong conference. The charity was represented by CEO and Chair on the Churches for All network of Christian disability organisations. encouraging greater Future Developments General Strengthen the Board through recruiting new Trustees with relevant skills and experience. Undertake a full Strategic Review to compile a new Strategic Plan Increase promotion of our three outcomes (Access, Belonging, Commission) and promote these to Roofbreakers, churches and partner organisations as a useful model to adopt for the journey of disability inclusion. Falth Increase number of Roofbreakers and support existing ones. Enable more disabled people to take on leadership roles and other responsibilities. Freedom Explore potential options to source wheelchairs from producers in low-income countries. Develop the support we provide to regular partners to empower them and build up their mission and ministry to disabled people. Fellowship Develop the vision and offer of our Holidays, Retreats, and pastoral sUPPOrt. Maintain the online opportunities we provide for disabled people. Financial Review Total income for the year increased from £261,532 at the previous Year-End to £506,732. This was due mostly to a very substantial oneff legacy of £200,000. Total expenditure increased from £331.995 at 2022123 Year-End to £368,054. The overall balance, including unrealised investment losses of £5,650 was a surplus of £133,028. Trustees are anticipating a deficit of £58,000 at the end of 2024125 financial year due mainly to investing some of its reserves in expenditure on staffing to develop the charity. However, trustees have no reason to believe that Through the Roofwill not continue to be able to meet its objectives for the coming year and operate as a going concern. Trustees acknowledge their on-going dependence on God as the source and provider of sufficient resources. k TTR ACCOUNTS forJ8ar end8d 30 S8p_2024*2 Page 5
Dlr•¢tors' l Trustètrs R• ort. ontlnu Throu h the Roof Charitable Trust R THE YEAR ENDED hs• •m Invo$trn•nts The level of investments and their location are VieWed at least annually or when any significant income 1$ received. Payrnonts to Trustees There We no remunerative payments lo Trusleeg. Only expenses incurred by Trustees related lo attending board meetings were reimbursed upon the production of ceIptS, or appropriate documentation of travel. RgseTrvos To protect the charity again81 uncertainty over future income or potential emergency expenditure, the Board has Set a policy of keeping three months, operating funds in reserves. Tru•t fundlng The charity was successfully awarded grants from Several Trust Funds including Dame Violet Wills Charitable Tru51 and the Marsh Charitable Trust. The Benefacl Trust granted us a second inslalment of a 3-year eommilment of £50,000 p.a. to the Roofbreaker project, dependent on the 8chievement of successful outcomes. Trustees are extremely th8nkful for their support. Intanglblo Income We continue lo be very grateful lor the genero$ily of several organizalions who 8UPPOrted us in rnany ways during the past financial year, including.. Several NHS Trusts. Oxford University Hospitals Wheelchair Services in particular, and suppliers of unusable wheelchairs, and other mobility aids, wilhoul which the Wheels for the Workl project would not be p088ible. On a day-to-day basis the work of Through the Roof could not be provided without the support of volunteers working in the UK and taking part in mission trips abroad, Below 18 a table Showing the number of volunteers and hour5 WOrt(ed in relation to the various aspects of the charity, and their lolal worth. Actlvl Fellowship_(Holldays and Relat8 Freedom (International Mission) Failh_LRooforeakersJ__-- Govemance and Administration Total Number of Volunteers Average Number of day$.£8hrsJ Valuè INumb•r liol."D•y•'hourn'n•tlonl Ilvlng £11.44 (2023 £10.42)) 2023124 2022123 42 49 io 101 100 £82,814 £68.196 Rlsk m•n•gomont The trustees review their os$essmenl of the major risks to which the charity i¥ exposed on a gular basi5. ProCEdU5 and 5yslem$ are reviewed al least annually lo miligale these risks. Durlng the year work has been done on reviewing all Through the Roofs Policie8 and Identlfylng any areas needing allenlion. This h88 been reflected in the Charity'8 Risk Register, Sttgment of truBt•o#' r88pon8Sbllltl•• The Iru51ees (who are also the directors for the purposes of Company Lawl are respon81ble for preparin9 the trustee8' report and the financial slalemenls in accordance with general applicable law and UK Accounting Standards Iuniled Kingdom General AtpIed Accounting Praclicel. Company law require8 the trustees lo Ppare financial slalements for each financial year which give a 'lrue and fairf view of the financial activitie¥ of the charity and of rts financial position al the end of that year. In preparing these finanrAal Blalements, the trustees are required lo.. lal Select suitable accounting policies and then apply them con8iStently', {bl Observe the methods and principles in the Charities SORP.. Icl Make judgement8 and estimates that are reasonable and prudent., {dl Stale whether the applicable accounting standards have been followed, subject to any material departure$ disclosed and explained in the financial slatemen18', and (èl Prepare the financial slalemenls on a going concern basis unle$$ il is inappropriate to assume that the charity will continue in operation. The Iruytees are responsible for keeping adequate accounting rerdS which disclose with reasonable accuracy al any time the financial position of the charity and enable them to ensure that the finanaal statements comply with the Companie8 Act 2006, They are also re$pon$ible for safeguarding the assets of the ¢harily and hence for taking reasonable steps for the prevention and detection of fraud ond other irregularities. As far as the trustees are aware.. There is no relevant infomiation of which the chafilable company's Independent examiner 15 unaware.. and The trustees have taken all Steps that they ought lo have taken lo make themselves aware of any relevant inforniation and to establish that the independent examiner is aware of that infomalion. SF TtR ACCOUNT5 fru141_0ndld 30_Sop_2D24*2
Dlrectors, l Trustees Re ort - continued Throu h the Roof Charitable Trust FOR THE YEAR ENDED 30th Se tember 2024 For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. Thanks This year we have seen a mixture of great blessing and great sadness. God continues to bless us in all we do as we continue to grow and reach even more people with the good news of the gospel, fellowship, and practical help with mobility aids and supporting people as they advocate for the needs of those living with disability in churches both in this country and abroad. Our Roofbreaker network has now grown and nowwe have over 850 Roofbreakers. We have reached many on our overseas trips providing audio bibles in the local language as well as mobility aids - lives hav8 certainly been transformed. And although we continue to face challenges financially God has met our needs in this area, not least with a very generous legacy for which we are most grateful. Yet it is with great sadness that the Trustees have to report two of our board members have died during the year, our 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 wealth of experience in governance, the charity sector, and personal experience of disability will be hugely missed. Sally's enthusiastic involvement and her ardent advocacy for disabled people over the 16 months she was a Trustee is also a great loss to the organisation. Yet despite these great losses, God has blessed us with a new trustee, Steve, who has personal experience with disability and comes with a wealth of experience and passion in wishing to transform lives through Jesus, with disabled people. The Board has certainly been strengthened through his membership. l also owe an unrepayable dèbt of gratitude to so many who seNe, faithfully and often sacrificially, in their work for Through the Roof. The Trustees, the staff, Roofbreakers, advocates, volunteers, and our overseas partners without whom our overseas trips and mission would have been much poorer. But I would like to particularly thank Tim Wood, for leading and guiding us so ably, so wisely, through what has been a challenging year. Thank you Tim. We look foMard with hope and expectation of God's continued blessing upon us a8 we follow His lead into a future full of opportunity and fruitfulness. R•v. Trevor Hahn, Chalr of Through the Roof Approval The Trustees, report was approved by the Trustees on. its behalf. /// .and signed on Rev. Trevor Hahn Chalr of Through the Roof 12th March 2025 rrR ACCOUNTS lorJear ended 30 Sep_2024*2 paoe 7
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF . Throu h the Roof Charitable Trusl FOR THE YEAR ENDED 30th Se tember 2024 I report on the accounts for the year ¢nd¢d 30th Septembcr 2024 set out on pagcs 9 to 16. Respective responsibilities of trustees gnd examiner The charity's trustecs (who are also the directors for th¢ purp)s¢s of ¢ompany law) are resFonsibl¢ for th¢ prcpaTation of the accounts. The charity'q trustees consider that an audit is not rcquircd for this year (under Section 144(2} of the Charities Aet 2011 (th¢ 2011 A¢t)) and that an independent cxamination is required. The charity's gross income exceeded £250,000 and l aTn qualitied to undertake the examination by being qualified member of the Association of Chartered Cenified Accountants. Having satisfied myseifthat the charity is not subject to audit under company law and is eligible for independent examination. it is my responsibility lo: examine the accounts under S¢¢tion 145 ofih¢ 2011 Act to follow th¢ procedures laid down in the General Directions given by the Chority Commission (under Section 145{S}Ib) of the 201 l A¢t)' and lo stale whether particular matlers have come to my attention. B*sts of the independent exAmin¢r's report My examination was Caled out in accordance with the General Direciions given by ihe Charity Commission. An examination in¢lud¢g a review ofthe accounting records kept by the charity and a comparisoii ofthe a¢¢ounis presenied with ihose records. li also inLludes consideration of any unu8uul items or di.%closures in the a¢counis. and s¢¢king ¢xpluna(ions from you as trustee5 concerning any such mdttLrs. ThL procedures undertaken do not providL all the ¢vidence ihal would be requir¢d in an audit, and conscqucntly no ()pinion is given as lo whether ihe a¢¢oun¢s present a 'true dnd fair view and the report 1.% limited to those matters Set out in the statements below. Independent exAminer'5 514tement In connection with my examination, no matter has come to my attention: ( I I which 8ives me reosonable cause to believe thal, in any mal¢rig1 r¢sp¢ct. the requirements to keep a¢couniing rL¢ords in ac¢ordan¢e with Section 386 and 387 ofihe Companics Act 2006. and to prcparL accounts whiLh uccord with ihe accounting records, comply with thc aCLounting r¢quirem¢nl% ()f %eiiions 394 and 395 0l.the Companie& Act 2006 and with the methods und principles ol'the StAtement ol. Recommended Practice.. Accounting and Reporting by Charities have nol been met; or (21 to which, irt my opiniort, a(tention should be drawn in order to enable a proper understanding of the account5 to be reached. Gareth Jones FCCA Gareth Jones Compliance Lid Chart¢r¢d Ccrtifi¢d Ac¢ountanty 3 Wyvis Drive Balloch Ini'erness IV2 7HP Date.. 16th Jiine 2025 5cVR_ACCOUNTS_lor year ondèd 30 Sgp_2024#2
CHARI NUMBER:1087788 COMPANY NUMBER: 4201510 THROUGH THE ROOF CHARITABLE TRUST STATEMENT OF FINANCIAL ACTIVITIES For the oar ended 30 Se tember 2024 INCOME & EXPENDITURE ACCOUNT Unrestricted Restricted Total Funds Total Fund Funds Funds YIE 30109124 YIE 3010912 Noto In¢omlng R8sour¢o8 Incoming resources from generated funds Voluntary income Activities for Generating Funds Invèstment incom8 Incoming resources from charitable activities Total Incomlng Re8ource8 320,214 2,457 17,980 171 128,648 1,533 448,862 3,990 17,980 35,900 506,732 216.491 3,267 18,257 23,517 261,532 35,729 165,910 340,822 Resources Expended Costs of Generating Funds Charitable activities 1,449 50,825 52,274 35 315,745 315,780 1,484 366,570 368,054 2.595 329.400 331,995 Total Re80urce8 Expended Realised Gainllloss) on investment Unrealised Gainlllos8} on investment 12 12 15,6501 (5,650) {27,8831 Net Incomlng l (OutgoSngl Resource8 for the year 282,898 {149,870) 133,028 {98,3461 Transfers Ilollfrom Restricted Funds Total funds brought forward 1149,8701 352,113 149,870 352,113 450,459 Total funds carrled forward 485,141 485,141 352,113 The notes on pages 11 to 17 form part of these accounts. There are no other gains or105ses apart from those recognised above. All incoming resources expended derive from continuing aclivilies. Sc TTR ACCOUNTS for year ended 30 S8p_2024#2
CHARITY NUMBER:1087788 COMPANY NUMBER: 4201510 THROUGH THE ROOF CHARITABLE TRUST BALANCE SHEET AS AT 30th Se General Funds 2024 Deslgnated Restricted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 Not FIXED ASSETS Tangible fixed assets Investment Assets 11 12 283,597 283,597 16,361 158.529 36,000 36,000 319,597 325,247 CURRENT ASSETS 319,597 35,594 165,816 201,410 325,247 Deblors Cash at Bank and in hand 13 19,233 7,287 26,520 46,933 27,368 74,301 174,890 LIABILITIES Creditors amounts due within 1 year. 14 9,348 26,520 35,888 47,435 NET CURRENT ASSETS 185,544 165,544 26,866 NET ASSETS 449.141 36.000 485.141 352.113 REPRESENTED BY.. Unr88lrict6d funds General fund Designated funds R8Strict8d fund8 15 449,141 36,000 316,113 36,000 18 485,141 352,113 These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the SORP Financial Reporting Standard for Smaller Entities (effective 1 January 2015). These financial statements Constitute th8 annual a¢¢ounls required by the Companies Act 2006. For the year ended 30 September 2024 the company was entitled to exemption under section 477 of the Companie5 Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of th8 Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Acl with respect to accounting records and the preparation of accounts. Approved by the Board of Directors on 12th March 2025 and signed on its behalf by - Trevor Hahn - Chairman The notes on pages 11 to 17 fom part of these a¢counts TfR COups ltyJe•r eThled 30 Sep_202412 page 10
THROUGH THE ROOF CHARITABLE TRUST NOTES TO THE ACCOUNTS For the ear ended to 30 Se tember 2024 1 ACCOUNTING POLICIES al Accounting convention The accounts are prepared under the historical cost convention, as modified by the revaluation of certain fixed assets, and include the results of the charity's operations which are described in the Directors, Report. The accounts have been prepared in accordance with the Revised Statement of Recommended Practice "Accounting and Reporting by Charilies" ISORP 20051 and the Companies Act 2006, subject lo the departures referred to below. Also in accordance with the provisions applicable to entilies subject to the small entities regime. b) The prlnclpal ac¢ountlng pollcles of the charlty are shown below: l) Con8olldatlon In the opinion of the Trusteès, the charity and its trading subsidiary compris8 a small group. Thè charity has therefore taken advantage of the exemption provided by the Companies Act 2006 not to prepare group accounts. The Truslaes have taken advantage of the exemption conferred by paragraph 383 (c) {as referred to by paragraph 4081 of the SORP 2005 not to prepare group accounts, on the grounds that the Tesults of the joint venture are not material lo the group. Details regarding the activities of the trading subsidiary are adequately disclosed in note 12 the accounts. 11) Income Donations are accounted for on an as received basis. The voluntary income is received from a variety of donors and is glven for the general work of the charity. The related tax credit on don81ions received is accounted for on an accruals basis once the donation has been received. InveslmÈnt incom8 is recognised on a recèivable basis. Legacies are recognised when ther8 is deemed lo be sufficient certainty as lo the amount and liming of r8ceipt. 1151 Re8ource8 expend•d Charitable expenditure comprises all 8xpendilure directly relating lo th& objects of the charity, and is included when incurred. Costs are allocated across the four main ¢haritable activities according lo the relevant use of financial and staff resources. Directly attributable costs are allocated dIrelY to the charitable activity heading whereas staff costs and 8UPPOrt costs are allocat8d on a basis relating to the use of staff resourc88. G1ft8 are included when approved by the Dlrectors. The charity is not registered for VAT and as such irrecoverable VAT is charged against the category of resources expended for which il was incurred. Support costs are allocated on the basis of the weighled proportion of staff salary costs across the four main areas of charilable aclivily and restricted funds of the charity, this being deemed the m05t appropriate and equitable apportionment. Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements. Iv) Flxed a88ets 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=_ 250/0 on slraighl line basis Fumiture & equipment v} Penslon costs The charity operates a defined contribution pension Scheme for employees. The assets ofthe scherne are held separately from Ihose of the charity. The annual contributions payable are charged to the Statement of Financial Activities in the year lo which they are paid. vil Unre8tricted funds The general fund represents funds that are not subject to any restrictions regarding their use and are available for general purposes. vll) Deslgnated funds Funds shown as designated for a particular purpose are also unrestricted. vllil Restrlcted funds The reslricled income of the charity relates to funds on which the donors have placed a restriction and may only be used for the purposes specified. sc TTR ACCOUNTS ft>rJe4r_ended 30 Sep_2024#2 P¥Q• 11
THROUGH THE ROOF CHARITABLE TRUST NOTES TO THE ACCOUNTS For the ear ended 30 Se tem er 2024 2 VOLUNTARY INCOME Ro8trlct•d Fund YIE 30109124 Donations, Offerings & Sponsorship Legacies Income lax recoverable 94,174 220,168 5,872 320,214 126,148 2.500 220,322 222,668 5,872 448,862 202,509 13,982 216,491 128.648 3 ACTIVITIES FOR GENERATING FUNDS IFun 0109124 YIE 3010912 Product Sales Fundraising Events 2,392 65 58 1,475 1,533 2,450 1,540 3,990 2,912 355 2,457 3,267 4 INVESTMENT INCOME 12 Bank Interest Other Investment Income 1,001 16.979 17,980 1,001 16,979 17.980 3,133 15,124 18.257 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES 12 Receipts from projects and events 171 171 35,729 35,729 35,900 35,900 23,517 23,517 8 COSTS OF GENERATING FUNDS Product & Resource Material Purchases Fundraising Events Other fundraising cost8 105 1,344 105 1,379 17 2,578 35 1,449 35 1,484 2,595 7 CHARITABLE ACTIVITIES Churches Inc Rooforeaker DCF Fellowship Wheels for the World 50,825 50.825 96,889 52,145 166,711 366,570 44,894 87,005 34,579 162,922 329.400 96.889 52,145 166,711 315,745 50,825 IE 12 Wages & National Insurance Project & event costs Total Direct Costs Governance Costs (note 81 Support costs {note 101 53.032 2.646 55,678 2,992 38.219 27,571 69,235 44,855 114,090 3,820 48,801 149,838 65,385 215,223 10,987 140.360 149,404 66.732 216.136 17.002 96.262 17,884 17,884 2,487 31,774 27,571 1,688 21.566 96.889 50.825 52,145 166,711 366.570 3294 5¢ TTR ACCOUNTS forJear ended 30 Sep_2024#2 page 12
H THE ROOF CHARITABLE TRUST NoteB to the Accounts èar ended 30 Se tem For the er 2024 8 GOVERNANCE COSTS neral Total Fund Yi l Fund 12 Independent Examiner's Fee Professional & Legal Fee5 Board Meeting Expenses 1,740 8,366 881 1,740 8,366 881 1,450 11,530 4,022 10,987 10,987 17,002 STAFF COSTS YIE 12 Wages & salariés Social security Gost8 Pension costs 140,741 38,037 17,550 140.351 36.497 18,912 196,328 195,760 No employee earnod £50,000 p.a. or more The average number of employee8, Ifull tlm• •qulval•nt b•••d on 31 hour w••kl nly••d by functlon, w••: Churches Inc {now merged with Roofbreaker function) Roofbreaker DCF Fellowship Wheels for the World Support 10 SUPPORT COSTS Staff Costs Training Costs Rent & Rates Telephone & IT Costs Printing, stationery and post Travel Costs Conference & Catering Costs Repairs & Renewals Subscriptions Advertising Vilal Link Newsletters Insurances Sundry Expenses Bank charges Reversal of provision 46,490 576 40,862 10,831 6,969 7,235 513 10,128 1.463 848 8,241 3,744 900 1,560 46,356 25 34,252 9,625 2,008 4,092 508 11,322 1,484 2.851 12.373 3,568 2,874 944 {36,0001 140.360 96.262 5¢ TTR ACCOUNTS forJ8ar ended 30 S8p_2024#2 page 13
THROUGH THE ROOF CHARITABLE TRUST LTD NOTES TO THE ACCOUNTS ear ended to 30 SEPTEMBER 2024 For the Furniture & ui 11 TANGIBLE FIXED ASSETS Total COSTNALUATION Total at 1 October 2023 Disp05als during the year Total at 30 September 2024 12,809 12.809 12,809 12,809 DEPRECIATION Total at 1 October 2023 Charge for year Disposals during the year Total at 30 September 2024 12,809 12,809 12,809 12,809 NET BOOK VALUES AI 30 September 2023 AI 30 September 2024 0109124 0109123 12 INVESTMENT ASSETS Units in Charities Property Fund al Market Value (see detail below) Investment Property 144,597 175,000 319,597 150,247 175.000 325.247 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 ratained to provide an ongoing income lo be u88d lo further the charity's objects. CHARI PROPERTY FUND Cost of Unlt8 In Charltles Property Fund Total at 1 October 2023 Purchases during year Total at 30 September 2024 nStB 122,292 Total 148.640 122,292 148,640 Unreallsed Galn81{L088e81 on Charlt108 Property Fund Total at 1 October 2023 Unrealised {Loss} for Year Total at 30 September 2024 1,607 5,650 4,043 Market Value AI 30 September 2024 AI 30 September 2023 144.597 150,247 sc TTR ACCOUNTS for year ended 30_Sep_2024#2 ge 14
THROUGH THE ROOF CHARITABLE TRUST LTD NOTES TO THE ACCOUNTS ear ended to 30 SEPTEMBER 2024 For the 13 DEBTORS 30109124 30109123 Accounts Receivable Income tax recoverable Other Debtors Prepayments and accrued income 3.899 8,017 3.562 20.116 35,594 5,829 18,982 3,562 18,560 46,933 14 CREDITORS - AMOUNTS FALLING DUE WITHIN ONE YEAR 30109124 0109123 Accounts Payable Other creditors and accnjals 1,517 34,349 7,679 39,756 35,866 47,435 15 UNRESTRICTED FUNDS Designated funds represent funds sel aside by the trustees to cover future expenditure on improvemenls and maintenance of the working environments utilised by the charity. 16 UNRESTRICTED FUNDS Incomlng Re8ource8 Re80urce8 expended Realised Gain811108sesl Unreali8ed Galn8111088081 340,822 152,274} 340,822 152,274) 114.919 {46,2661 {5,6501 282,898 {5,650) 282,898 127.8831 40,770 Tran8fern tolfrom Restricted Funds tolfrom Designated Fund (149,8701 1149,870) 1101,1781 133,028 316,113 133,028 352,113 {60,4081 412,521 Balances, brought forward al 1 October 2023 36,000 Balance8, carrlod forward at 30 September 2024 449,141 36,000 485,141 352,113 17 RESTRICTED FUNDS DCF Incoming Resou5 Outgoing Resources 57,354 96,889 139,5351 17,358 52,145 (34,7871 91,198 166,746 (75,5481 165,910 146,613 315,780 285.729 1149,870) (139,1161 Transfer tolfrom General Fund 39,535 34,787 75,548 149,870 101.178 Balance, brought foThiard at 1 October 2023 (37,9381 37,938 Balance, carried forward at 30 September 2024 5¢ TTR_ACCOUNTS for year eTraed 30 Sep_2024#2 paoe 15
THROUGH THE ROOF CHARITABLE TRUST LTD NOTES TO THE ACCOUNTS ear ended to 30 SEPTEMBER 2024 For the 18 Donations in Kind We continue to be very grateful for the generosity of several organizations who supported us in many ways during the past financial year, including: Several NHS Trusts, Oxford University Hospitals WheelGhair 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 ofThrough the Roof could not be provided without the support of volunteers working in the UK and taking part in mission trips abroad. Below is a table showing the number of volunteers and hours worked in relation to the various aspects of the charity, and their total worth. Aetivlt Friendship (holidays and retreats) Freedom {Internalional Mission) Faith (Roofbreakersl Governance and Administration Total Number of Volunteers Average Number of days18hrs) Value (Number Vol.'Days'hours'living wage 23124 2212 41 42 38 49 10 101 100 £11.44 {2023,' £10.42)) 82,814 68.196 19 TAXATION The trust is a registered charity and as such is not liable to direct taxation. The Company is not registered for VAT and 20 DIRECTORsrrRUSTEES REMUNERATION No remuneration is paid to Directors rustees. Expenses inctjrred by trustees related lo attending board meetings are reimbursed on presentation of an expenses claim under the Charity's usual procedures. The total amount of exp8nse8 paid was £19912023 £194) paid lo 1 trustees {2023 2 Irusteesl. 21 OPERATING LEASES The following operating leases are committed to be paid.. Land & Buildings Expiring Between two and five years 28,300 5¢ TTR ACCOUNTS lor year ended 30 Sep_2024#2 page 16