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← Through The Roof Charitable Trust

2025-09-30-accounts

CHARITY NUMBER: 1087788 COMPANY NUMBER: 4201510

THROUGH THE ROOF CHARITABLE TRUST

DIRECTORS REPORT

AND ACCOUNTS

FOR THE YEAR ENDED 30th SEPTEMBER 2025

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THROUGHCHARITABLETHE ROOF TRUST

DIRECTORS REPORT

AND ACCOUNTS

FOR THE YEAR ENDED 30th SEPTEMBER 2025

CONTENTS

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Pages
Officers & Professional Advisors 1
Directors’ Report 2-7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Accounts 11-16
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THROUGH THE ROOF CHARITABLE TRUST

ACCOUNTS

For the year ended 30 September 2025

DIRECTORS Revd. Trevor Hahn (Chairman)
Mrs Fiona Maccabe
Mr Clyde Bacchus
Mrs Carol Arnold
Mr Robert Dalton
MrSteve Simper (appointed 25" October2024)
Mr David Matthew Lloyd (appointed 27" February 2026)
Ms. Amanda Say (appointed 13" October2025)
COMPANY SECRETARY Miss Janet Nicholson
REGISTERED OFFICE Alpha House, Alpha Place
Garth Road
Morden
Surrey
SM4 4TQ
INDEPENDENT EXAMINER Gareth Jones Compliance Ltd
Chartered Certified Accountants
42 Shore Street
Nairn
IV12 4PX
BANKERS CAF Bank Ltd
25 Kings Hill Avenue
West Malling
Kent
ME194JQ
Virgin Money
7 Gold Street
Northampton
NN1 1EN
REGISTEREDCHARITYNUMBER: 1087788
COMPANYREGISTRATIONNUMBER: 4201510

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page 1

Directors' / Trustees Report Through the Roof Charitable Trust FOR THE YEAR ENDED 30th September 2025 By God's grace the Trustees are pleased to present the report and accounts for Through the Roof for the year ended 30 September 2025.

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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 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 eight members of the Board of Trustees — two of whom were appointed during the financial year. The Board meets quarterly to administer the Charity. Trustees have a range of experience and skills in accountancy, disability, architecture, Christian mission, the charitable sector, education, finance, healthcare, inclusion, international development, law and ordained ministry, 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 churches, and agree with the Evangelical Alliance’s Basis of faith. Currently, 37.5% have personal lived experience of disability, 37.5% are female, and 12.5% are of a Black Caribbean ethnic background.

A Chief Executive is appointed by the Trustees to manage the day-to-day operations ona fulltime basis along with a part-time Operations Manager. Eight further part-time staff were employed during the year, which, at the Year-End equates to 6.1 full-time-equivalent (FTE) members of Staff. They are supported by 107 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 Friends (JAF), a member of the Evangelical Alliance (EA), and Global Connections (GC) and a founder member of the Church is for All (CifA) network of Christian disability organisations.

Appointment and Induction 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 required to agree and adhere to the Charity’s basis of faith.

Related Parties

Through the Roof has 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 office 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.

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Directors' / Trustees Report - continued Through the Roof Charitable Trust FOR THE YEAR ENDED 30th September 2025

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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 Roof)” (Charity No 1061010) and took over the work of that Charity.

Strategic Plan

The charity agreed a new 3-year Strategic Plan during the year. The highlights are as follows:

Vision, mission, values, USP and outcomes

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, Interdependent, and Enabling

Our vision is of: “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 charity has three strategic outcomes to bring about positive change, described as follows: Through the Roof works with churches and people across all disabilities to enable: Access, Belonging and Commission... 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 Commission: For everyone to reflect the character of Jesus, with disabled people making disciples, to the glory of God Summary of Main Activities and Achievements during 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 detailed, as follows:

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Directors’ / Trustees Report - continued Through the Roof Charitable Trust FOR THE YEAR ENDED 30th September 2025

UK Church Disability Inclusion

We provide training and resources to equip Roofbreakers (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:

Together Community

We provide Christian pastoral support, encouragement, and opportunities for fellowship for disabled people in the UK in-person and online via groups, retreats and a holiday. The following are some activity highlights from during the year:

international Mission

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page 5

Directors’ Through[the] / Trustees[Roof][Charitable] Report -[Trust] continued FOR THE YEAR ENDED 30th September 2025 Financial Review

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Total income for the year decreased from £506,732 at the 2023/24 Year-End to £403,300, mostly because the previous year had benefited from a one-off legacy of £200,000. Total expenditure was stable, decreasing marginally from £368,054 at 2023/24 Year-End to £366,915. The overall balance, including unrealised investment gains of £3,033 was a surplus of £39,418.

Trustees are anticipating a deficit of £90,400 at the end of 2025/26 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 Roof will 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.

Investments

The level of investments and their location are reviewed at least annually or when any significant income is received.

Payments to Trustees

There were no remunerative payments to Trustees. Only travel expenses incurred by Trustees for attending board meetings were reimbursed after production of receipts, or appropriate documentation of travel.

Reserves

To protect the charity against uncertainty over future income or potential emergency expenditure, the Board has set a policy of keeping three months’ operating funds in reserves.

Trust funding

The charity was successfully awarded grants from several Trust Funds including Dame Violet Wills Charitable Trust and the Marsh Charitable Trust. The Benefact Trust granted us the final instalment of a 3-year commitment of £50,000 p.a. to the Roofbreaker project, dependent on the achievement of successful outcomes. Trustees are extremely thankful for their support.

Intangible Income

We continue to be very grateful for the generosity of several organizations who supported us in many ways during the past financial year, including:

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On a day-to-day basis Through the Roof could not deliver its activities without the support of
volunteers working in the UK and taking part in international mission trips. The table below shows
the number of volunteers, hours worked, and their total worth in relation to different work areas.
Activity202425+ (2023/24
8
[UK Church Disability Inclusion (Roofbreakers) = S4_—=~S~~~S~S 44
:
100
Value 9.0
(Number Vol.Dayshoursnational living | £85,958 £82,814
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Risk management

The trustees review their assessment of the major risks to which the charity is exposed on a regular basis. Procedures and systems are reviewed at least annually to mitigate these risks. During the year work has been done on reviewing all Through the Roof’s Policies and identifying any areas needing attention. This has been reflected in the Charity’s Risk Register.

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ThroughDirectors’the/ TrusteesRoof CharitableReport - continuedTrust

Statement of trustees’ responsibilities

The trustees (who are also the directors for the purposes of Company Law) are responsible for preparing the trustees’ report and the financial statements in accordance with general applicable law and UK Accounting Standards (United Kingdom General Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a ‘true and fair’ view of the financial activities of the charity and of its financial position at the end of that year. In preparing these financial statements, the trustees are required to:

(d) State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and _(@) Prepare the financial statements on a going concern basis unless it is inappropriate to agsume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to 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 irregularities.

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 We continue to give thanks to God for all His continued blessings, faithfulness, and provision this year. Our Roofbreaker Network has continued to expand and we eagerly anticipate growth in our Roofbreaker network overseas as well. Multiple events during the year have borne much fruit, and our developing partnerships with other organisations which share our vision is particularly exciting and new opportunities abound. Lives continue to be transformed!! And although we continue to face challenges financially God has met our needs in this area, not least with continued generous legacies for which we are most grateful.

| also owe a continued unrepayable debt of gratitude to so many who serve, faithfully and often sacrificially, in their work for Through the Roof. The Trustees, the staff, Rooforeakers, advocates, volunteers, and our overseas partners without whom our overseas trips and mission would have been much poorer. Through the Roof would not exist without them and their commitment to the aims, mission and work of Through the Roof, extend far beyond their legal. obligations as employees. But | would like to particularly thank Tir Wood, for leading and guiding us so ably, so wisely, through a year of change, fresh opportunities, development, and growth. Thank you Tim.

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We look forward with great expectation as to what the next chapter of our journey holds as we followOe of ever more blessing, joy, and fruitfulness. Rev. Trevor Hahn, Chair of= S, Roof Approval The Trustees’ report was approved by the Trustees on 11 March 2026 and signed. on its behalf.

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INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF Through the Roof Charitable Trust FOR THE YEAR ENDED 30th September 2025

Respective responsibilities of trustees and examiner

The charity's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts.

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.

Basis of the independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

Gareth Jones FCCA a Gareth Jones Compliance Ltd : Chartered Certified Accountants < ”Z Nairn42 Shore Street . IV12 4PX

Date: 2ole3xlreoz...

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CHARITY NUMBER:1087788 COMPANY NUMBER: 4201510

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THROUGHCHARITABLETHE ROOF TRUST

STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 30 September 2025

INCOME & EXPENDITURE ACCOUNT

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Note|UnrestrictedFunds|RestrictedFunds Y/ETotal30/09/25 Funds|Y/ETotal Funds.30/09/24| |£|£|£|£| |Incoming|Resources| |Incoming|resources|from|generated|funds| |Voluntary|income|2|196,018|158,974|354,992|448|862| |Activities|for Generating|Funds|3|3,745|2,014|5,759|3,990| |Investment|income|4|20,343|-|20,343|17,980| |Incoming|resources|from|charitable|activities|5|1,000|21,206|22,206|35,900| |Total|Incoming|Resources|221,106|182,194|403,300|506,732| |Resources|Expended| |Costs|of Generating|Funds|6|1,432|-|1,432|1,484| |Charitable|activities|7|50,326|315,157|365,483|366,570| |Total|Resources|Expended|51,758|315,157|366,915|368,054| |Realised|Gain/(loss)|on|investment|12|-|-|-|-| |Unrealised|Gain/(loss)|on|investment|12|3,033|-|3,033|(5,650)| |Net Incoming|/|(Outgoing)|Resources| |for the year|172,381|(132,963)|39,418|133,028| |Transfers|(to)/from|Restricted|Funds|(132,963)|132,963|-|-| |Total|funds|brought forward|485,141|-|485,141|352,113| |Total funds|carried|forward|524,559|-|524,559|485,141| |The|notes|on|pages|11|to|16|form|part|of these accounts.|

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There are no other gains or losses apart from those recognised above. Ail incoming resources expended derive from continuing activities.

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CHARITY NUMBER:1087788 COMPANY NUMBER: 4201510

THROUGHCHARITAGLETHE ROOF TRUST

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General Designated Restricted
Funds Funds Funds Total Funds Total Funds
Note 2025 2025 2025 _ 2025 2024
FIXED [ASSETS] £ & £ £ £
Tangible fixed assets 1 - - “ - -
investment Assets 12 286,630 36,000 - 322,630 319,597
GURRENT ASSETS 286,630 36,000 - 322,630 319,597
Debtors 13 58,638 - 10,118 88,756 35,594
Gash at Bank and in hand 451,268 ~ 14,881 166,149 165,816
209,906 - 24,999 234,905 201,410
LIABILITIES
Creditors amounts due within 1 year. 14 (7,977) - (24,999) (32;976} (35,865)
NET CURRENT ASSETS 201,929 - - 201,929 765,544
NET ASSETS 488,559 36,000 - §24,559 485.141
REPRESENTED BY:
Unrestricted funds 15
General fund : 488,559 449,141
Designated funds 36,000 36,000
Restricted funds 16 - -
524,559 485,147
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These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in‘eecordance with the SORP Financial Reporting Standard for Smaller Entities (effective 1 January 2015). These financial statements.constitute the annual accounts required by the Companies Act 2006.

For the year anded 30 September 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006,

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records: and the preparation of accounts.

Approved by the Board of Directors on 11th March 2026 and signed on its behalf by

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LE lee restercesesseniasetrereeeere * TPOVOF Hahn ~ Chairman
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The notes on pages 11 to 16 form part of these accounts

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THROUGH THE ROOF CHARITABLE TRUST For theNOTESyear endedTO THEto 30ACCOUNTSSeptember 2025

1 ACCOUNTING POLICIES

a) 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 Charities" (SORP 2005) and the Companies Act 2006, subject to the departures referred to below. Also in accordance with the provisions applicable to entities subject to the small entities regime.

b) The principal accounting policies of the charity are shown below:

1} Consolidation

In the opinion of the Trustees, the charity and its trading subsidiary comprise a small group. The charity has therefore taken advantage of the exemption provided by the Companies Act 2006 not to prepare group accounts.

The Trustees have taken advantage of the exemption conferred by paragraph 383 (c) (as referred to by paragraph 408) 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.

Details regarding the activities of the trading subsidiary are adequately disclosed in note 12 the accounts.

ii) Income

Donations are accounted 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 is accounted for on an accruals basis once the donation has been received. Investment income is recognised on a receivable basis. Legacies are recognised when there is deemed to be sufficient certainty as to the amount and timing of receipt.

iii) 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 relevant use of financial and staff resources. Directly attributable costs are allocated directly to the charitable activity heading whereas staff costs and support costs are 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 incurred. Support costs are allocated on the basis of 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 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) 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% on straight line basis

v) Pension costs

The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held Activitiesseparatelyin fromthe thoseyear to ofwhich the charity.they areThepaid. annual contributions payable are charged to the Statement of Financial vi) Unrestricted funds The general fund represents funds that are not subject to any restrictions regarding their use and are available for general purposes.

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vii) Designated funds

Funds shown as designated for a particular purpose are also unrestricted.

viii) Restricted funds The restricted income of the charity relates to funds on which the donors have placed a restriction and may only be used for the purposes specified.

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THROUGHCHARITABLENOTESTHE ROOF TRUST For the year endedTO THE30ACCOUNTSSeptember 2025 2 VOLUNTARY INCOME General

2 VOLUNTARY INCOME General Restricted TotalFunds Total Funds
Fund
£		 Funds
£		 Y/E 30/09/25
£		 Y/E 30/09/24
£
Donations, Offerings & Sponsorship
Legacies		 92,281
95,644		 158,724
250		 251,005
95,894		 220,322
222,668
Income tax recoverable 8,093 - 8,093 5,872
196,018 158,974 354,992 448,862_
3 ACTIVITIESFORGENERATING FUNDS General Restricted TotalFunds Total Funds
Product Sales Fund
£
3,404		 Funds
£
1,605		 Y/E 30/09/25
£
5,009		 —Y/E30/09/24
£
2,450
Fundraising Events 341 409 750 1,540
3,745 2,014 5,759 3,990
4 INVESTMENTINCOME General Restricted TotalFunds Total Funds
Bank
Interest
Other Investment income		 Fund
£
5,011
15,332		 Funds
£
-
-		 Y/E 30/09/25
£
5,011
15,332		 —Y/E 30/09/24
£
1,001
16,979
20,343 - 20,343 17,980
5 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Receipts from projectsand events General
Fund
1,000
1,000		 Restricted
Funds
21,206
21,206		 TotalFunds
Y/E30/09/25
£
22,206
22,206		 TotalFunds
Y/E30/09/24
£
35,900
35,900
6 COSTSOFGENERATING FUNDS General —Restricted TotalFunds Total Funds
Fund Funds Y/E30/09/25 Y/E 30/09/24
Product&Resource Material Purchases
Fundraising Events
Other fundraising costs		 £
-
1,432
-		 £
-		 £
-
1,432
-		 £
105
1,379
-
1432. °~~OCS:C~«<CS‘«~S DSSB
7 CHARITABLE ACTIVITIES
TotalFunds Total Funds
Churches Inc
Roofbreaker
DCF Fellowship
Wheels fortheWorld		 General
Funds
50,326
-
-
-		 Restricted
Funds
-
95,230
45,241
174,686		 Y/E30/09/25
50,326
95,230
45,241
174,686		 Y/E30/09/24
50,825
96,889
§2,145
166,714
50,326 315,157 365,483 366,570
Wages
& NationalInsurance
Project&eventcosts
Total DirectCosts
Governance Costs(note8)
Support costs (note 10)		 Roofbreaker
£
53,541
1,830
55,371
2,322
37,537		 Churches Inc
£
27,835
-
27,835
1,310
21,181		 DCF
Fellowship
£
-
12,104
12,104
1,930
31,207		 Wheels for the
World
£
69,900
53,891
123,791
2,965
47,930		 TotalFunds
YIE30/09/25
£
151,276
67,825
219,101
8,527
137,855		 TotalFunds
Y/E 30/09/24
£
149,838
65,385
215,223
10,987
140,360
____95,230 50,326 _45,241 174,686 365483. ~366570-

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THROUGHCHARITABLENotesTHE ROOF TRUST For the year endedto the30AccountsSeptember 2025

8 GOVERNANCE COSTS

8 GOVERNANCE COSTS
General
Fund
£		 Restricted
Funds
£		 Total Funds
Y/E 30/09/25
£		 Total Funds
VIE 30/09/24
£
Independent Examiner's Fee 1,740 - 1,740 1,740
Professional & Legal Fees 4,114 - 4,114 8,366
Board Meeting Expenses 2,672 - 2,672 881
8,526 = ___8,526 10,987
9 STAFFCOSTS Y/E 30/09/25
£		 —_Y/E
30/09/24
£
Wages& salaries 185,978 140,741
Social security costs 7,608 38,037
Pension costs 4,627 17,550
198,213 196,328
No employee earned £50,000 p.a. ormore
The average number ofemployees, (full time equivalent based on 35 hour week) analysed by function, was:
Roofbreaker 2.5 2.3
DCF Fellowship 1.2 1.2
Wheels forthe World 1.6 1.6
Support 0.9 1.0
6.2 6.1
10 SUPPORT COSTS Total Funds
Y/E 30/09/25		 Total Funds
Y/E 30/09/24
StaffCosts £
46,937		 £
46,490
Training Costs 644 576
Rent& Rates 40,999 40,862
Telephone & IT Costs 13,361 10,831
Printing, stationery and post 1,964 6,969
Travel Costs 2,938 7,235
Conference & Catering Costs 392 513
Repairs& Renewals 12,325 10,128
Subscriptions
Advertising		 1,875
805		 1,463
848
Vital Link Newsletters 10,328 8,241
Insurances 3,517 3,744
Sundry Expenses 70 900
Bank charges 1,700 1,560
Reversal of provision - -
137,855 140,360

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THROUGHCHARITABLENOTESTHE ROOF TRUST LTD For the year endedTO THEto 30ACCOUNTSSEPTEMBER 2025

Furniture &
11 TANGIBLE FIXEDASSETS equipment Total
£ £
COST/VALUATION
Total at
1 October2024		 12,809 12,809
Disposals during the year (12,809) (12,809)
Total at 30 September 2025 : -
DEPRECIATION
Total at
1 October2024		 12,809 12,809
Charge foryear (12,809) (12,809)
Disposals during the year :
Total at 30 September 2025 - -
NET BOOKVALUES
At 30 September2024 - -
At 30 September2025 - -
30/09/25 30/09/24
12 INVESTMENTASSETS £ £
Units in Charities Property Fund at MarketValue Value (see detail below) 147,630 144,597
Investment Property 175,000 175,000
322,630 319,597
In 2022 a propertywas gifted to the charity at a marketvalue of£175,000. A condition ofthe gift is thatthe
capital amountmust be retained to provide an ongoing income to be used to furtherthe charity's objects.
CHARITY PROPERTY FUND
Costof Units in Charities Property Fund Units Total £
Total at
1 October2024		 422,292 148,640
Purchases during year - -
Total at 30 September 2025 122,292 148,640
Unrealised Gains/(Losses) on Charities Property Fund
Total at
1 October2024		 (4,043)
Unrealised Gain forYear 3,033
Total at30 September2025 (1,010)
Market Value
At 30 September2025 147,630
At30September2024 144,597

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.

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THROUGH THE ROOF CHARITABLE TRUST LTD NOTES TO THE ACCOUNTS For the year ended to 30 SEPTEMBER 2025

13 DEBTORS

DEBTORS 30/09/25 30/09/24
£ £
Accounts Receivable 724 3,899
Income tax recoverable 8,017 8,017
Other Debtors 3,562 3,562
Prepayments and accrued income 56,453 20,116
68,756 35,594
CREDITORS -AMOUNTS FALLING DUE WITHIN ONE YEAR 30/09/25 30/09/24
£ £
Accounts Payable 1,168 1,517
Other creditors and accruals 31,808 34,349
32,976 __35,866

14 CREDITORS - AMOUNTS FALLING DUE WITHIN ONE YEAR

15 UNRESTRICTED FUNDS

Designated funds represent funds set aside by the trustees to cover future expenditure on improvements and maintenance of the working environments utilised by the charity.

16 UNRESTRICTED FUNDS

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General
Fund		 Designated
Fund		 Designated
Fund		 otalFunds
Y/E 30/09/25		 Total Funds
Y/E 30/09/24
£ £ £ £
Incoming Resources 221,106 - 221,106 340,822
Resources expended (51,758) - (51,758) (52,274)
Realised Gains/(losses) - - - -
Unrealised Gains/(losses) 3,033 - 3,033 (5,650)
172,381 - 172,381 282,898
Transfers
to/from Restricted Funds (132,963) (132,963) (149,870)
to/from Designated Fund - - -
39,418 - 39,418 133,028
Balances, brought forward at 1 October2024 449 141 36,000 485,141 352,113
Balances, carried forward at 30September 2025 488,559 36,000 524,559 485,141
RESTRICTED FUNDS
DCE Wheels for Total Funds Total Funds
Roofbreaker Groups the World Y/E 30/09/25 Y/E 30/09/24
Incoming Resources £
66,897		 £
12,792		 3
102,505		 £
182,194		 £
165,910
Outgoing Resources (95,230) (45,241) (174,686) (315,157) (315,780)
(28,333) (32,449) (72,181) (132,963) (149,870)
Transferto/from General Fund 28,333 32,449 72,181 132,963 149,870
Balance, brought forward - - - - -
at
1 October 2024		 - - - - -
Balance, carried forward
at 30 September2025 - - - - -
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17 RESTRICTED FUNDS

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THROUGH THE ROOF CHARITABLE TRUST LTD For theNOTESyear endedTO THEto 30ACCOUNTSSEPTEMBER 2025

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:

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 is a table showing the number of volunteers and hours worked in relation to the various aspects of the charity, and their total worth.

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|||||||||| |---|---|---|---|---|---|---|---|---| |Activity|2024/25|2023/24| |Friendship|(holidays|and|retreats)|10|8| |Freedom|(International|Mission)|33|41| |Faith|(Roofpreakers)|54|42| |Governance|and|Administration|10|9| |Total|Number|of Volunteers|107|100| |Average|Number|of days|(8hrs)|8.2|9.0| |Value|(Number|Vol.Dayshours’living|wage @|£12.21|(2023;|£11.44))|85,958|82,814|

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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 DIRECTORS/TRUSTEES REMUNERATION

No remuneration is paid to Directors/Trustees. Expenses incurred by trustees related to attending board meetings are reimbursed on presentation of an expenses claim under the Charity's usual procedures. The total amount of expenses paid was £1,728 (2024 - £199) paid to 3 trustees (2024 - 1 trustees).

21 OPERATING LEASES

The following operating leases are committed to be paid:

Land & Buildings £

Expiring Between two and five years

28,300

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