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_2￿4#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 one￿ff 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$ily of several organizalions who 8UPPOrted us in
rnany ways during the past financial year, including..
Several NHS Trusts. Oxford University Hospitals Wheelchair Services in particular, and
suppliers of unusable wheelchairs, and other mobility aids, wilhoul which the Wheels for
the Workl project would not be p088ible.
On a day-to-day basis the work of Through the Roof could not be provided without the support of
volunteers working in the UK and taking part in mission trips abroad, Below 18 a table Showing
the number of volunteers and hour5 WOrt(ed in relation to the various aspects of the charity, and
their lolal worth.
Actlvl
Fellowship_(Holldays and Rel￿at8
Freedom (International Mission)
Failh_LRooforeakersJ__--_
Govemance and Administration
Total Number of Volunteers
Average Number of day$.£8hrsJ
Valuè INumb•r liol."D•y•'hourn'n•tlon*l 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$essmenl of the major risks to which the charity i¥ exposed on a
gular basi5. ProCEdU￿5 and 5yslem$ 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,
St*tgment 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 At￿pIed Accounting Praclicel.
Company law require8 the trustees lo P￿pare 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 re￿rdS 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 fru1_￿41_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 Ca￿led 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 ￿COup￿s 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 dIre￿lY 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 *n*ly••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 Resou￿5
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