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2025-07-31-accounts

Registered number: 04247153 Charity number: 1089505

A CALL TO BUSINESS

(A Company Limited by Guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

A CALL TO BUSINESS

(A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Company, its Trustees and Advisers 1
Trustees' Report 2 - 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 - 9
Notes to the Financial Statements 10 - 23

A CALL TO BUSINESS

(A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 JULY 2025

Trustees Mr P N Szkiler
Mr A R Taylor
Mr M D Gianni
Mr M C Christenson
Mr I R Tanner
Mrs L A Thompson
Mr P G Wenham
Mr B D Corley
Company registered
number
04247153
Charity registered
number
1089505
Registered office
Suite 6, Denzell House
Dunham Road
Altrincham
WA14 4QE
Company secretary
Mrs D Thornbury
Accountants
UHY Hacker Young Fitch
Chartered Accountants
Custom House
Custom House Square
Belfast
Northern Ireland
BT1 3ET

Page 1

A CALL TO BUSINESS

(A Company Limited by Guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 JULY 2025

The Trustees present their annual report together with the financial statements of the Company for the year 1 August 2024 to 31 July 2025. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Structure, governance and management

The charity is controlled by its governing document, a trust deed, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

A Call to Business was established as a registered charity on 27 November 2001 and a limited company on 5 July 2001. The Trustees have met regularly during the year to review progress and activities.

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Mr P N Szkiler Mr A R Taylor Mr M D Gianni Mr M C Christenson Mr I R Tanner Mrs L A Thompson Mr P G Wenham Mr B D Corley

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Affiliation

The charity is not affiliated to any other charity.

Page 2

A CALL TO BUSINESS

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Objectives and activities (continued)

c. Activities undertaken to achieve objectives

The Trustees have paid due regard to guidance issued by the Charity Commission on public benefit and in deciding what activities the Charity should undertake.

The charitable objectives remain the promotion of the Christian faith in the marketplace and the delivery of practical support through:

Activities during the year continued to align with these objectives, with a strong emphasis on integrated business and community development in Sierra Leone.

Achievements and performance

a. Main achievements of the Company

During the year, A Call to Business continued to support Christian professionals and entrepreneurs seeking to integrate faith and business practice.

The primary focus of activity remained the development of the Rogbere community project in Sierra Leone. Key areas of progress include:

The charity continues to support enterprise development alongside social impact, including mentoring and oversight of local businesses contributing to employment and economic activity.

Fundraising activity during the year focused on securing UK donor support to sustain and scale these initiatives. While total income reduced compared to the prior year, funding received has been directed efficiently toward core programmes.

b. Key performance indicators

Overall position:

Page 3

A CALL TO BUSINESS (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. The charity's unrestricted, free reserves (after excluding investments and liabilities that are not expected to fall due in 6 months) are £266,263 (2024: £184,663). As this is not sufficient to support the charity to meet the level of expenditure required to maintain the basic operation of the charity for between three and six months, financial support will be provided by Truestone Impact Investment Management Limited, a company owed by one of the Trustees, as and when necessary to ensure the charity is able to continue to operate and carry out the charity’s current activities.

Structure, governance and management

a. Organisational structure and decision-making policies

The Trustees of the Charitable Company, are legally responsible for the overall governance and control and they come together at full Board meetings at least twice a year. Trustees are appointed for an unspecified period, any vacancies being filled by the selection and appointment of suitable persona by the Trustees

b. Policies adopted for the induction and training of Trustees

There is no formal induction and training for Trustees. However, the existing Trustees inform a potential Trustee about the charity's mission before any appointment with a view to the potential Trustee helping to achieve the set goals and objectives of the charity. At least two Trustees' meetings are held in a year at which the Trustees are allowed to raise and discuss various issues.

c. Financial risk management

The Trustees have assessed the major risks to which the Company is exposed, in particular those related to the operations and finances of the Company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

d. Relationships with related parties

The Charity has a non-charitable subsidiary which is a dormant company.

Page 4

A CALL TO BUSINESS

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company 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 Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

................................................

Mr P N Szkiler Trustee

Date: 29/04/2026

Page 5

A CALL TO BUSINESS

(A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 JULY 2025

Independent Examiner's Report to the Trustees of A Call to Business ('the Company')

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 July 2025.

Responsibilities and Basis of Report

As the Trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report.

Signed: Dated: 29/04/2026

Scott McCullough FCA

Chartered Accountants Ireland

UHY Hacker Young Fitch Limited Suite 2.06 Custom House Custom House Square Belfast BT1 3ET

Page 6

A CALL TO BUSINESS

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2025

Note
Income from:
Donations and legacies
4
Investments
5
Total income
Expenditure on:
Charitable activities
7
Total expenditure
Net (expenditure)/income before net
gains/(losses) on investments
Unrealised gains/(losses) on
investments
Net movement in funds before other
recognised gains/(losses)
Other recognised gains/(losses):
Other gains/(losses)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2025
£
-
8,270
8,270
61,083
61,083
(52,813)
114,524
61,711
2
61,713
211,902
61,713
273,615		 Restricted
funds
2025
£
152,773
-
152,773
116,212
116,212
36,561
-
36,561
-
36,561
203,266
36,561
239,827		 Total
funds
2025
£
152,773
8,270
161,043
177,295
177,295
(16,252)
114,524
98,272
2
98,274
415,168
98,274
513,442		 Total
funds
2024
£
538,286
726
539,012
304,834
304,834
234,178
(7,569)
226,609
(1,487)
225,122
190,046
225,122
415,168

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 10 to 23 form part of these financial statements.

Page 7

A CALL TO BUSINESS (A Company Limited by Guarantee) REGISTERED NUMBER: 04247153

BALANCE SHEET AS AT 31 JULY 2025

Note
Fixed assets
Investments
11
Current assets
Debtors
13
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
14
Net current liabilities
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
15
Unrestricted funds
15
Total funds		 19,915
608
20,523
(88,584)		 2025
£
581,503
581,503
(68,061)
513,442
513,442
513,442
239,827
273,615
513,442		 12,699
13,938
26,637
(78,448)		 2024
£
466,979
466,979
(51,811)
415,168
415,168
415,168
203,266
211,902
415,168

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

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

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

Mr P N Szkiler Trustee

Page 8

A CALL TO BUSINESS

(A Company Limited by Guarantee) REGISTERED NUMBER: 04247153

BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025

Date: 29/04/2026

The notes on pages 10 to 23 form part of these financial statements.

Page 9

A CALL TO BUSINESS

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

1. General information

A Call To Business is a private company limited by guarantee incorporated in England and Wales. The registered office is Suite 6, Denzell House, Dunham Road, Bowdon, Altrincham, England, WA14 4QE.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

A Call to Business meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

2.2 Going concern

The financial statements have been prepared on the basis that the fundamental accounting concept of going concern is applied. The Charity is expected to receive sufficient funds that will allow it to continue its operations for a period of at least 12 months from the approval date of these financial statements.

On the basis of the foregoing the Trustees consider that the going concern concept continue to be appropriate and has therefore been applied.

2.3 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

2.4 Expenditure

Page 10

A CALL TO BUSINESS

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

2. Accounting policies (continued)

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the reporting date.

Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction.

Exchange gains and losses are recognised in the Statement of Financial Activities.

2.6 Investments

Unlisted equity investments are initially measured at transaction price and are subsequently measured at fair value at each reporting date. Fair value is determined by reference to the most recent transactions of the entities equity. Increases in fair value are recognised in other comprehensive income, decreases in fair value are recognised in profit and loss. Transaction costs are expensed to or as incurred. This treatment is permitted by FRS 102 and has been adopted to provide a true and fair view. It represents a departure from Companies Act 2006. Where there is deemed to be no reliable fair value, investments are carried at historical cost less impairment.

Debt investments held by the company are initially recognised at transaction price and subsequently at amortised cost.

2.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.8 Cash at bank and in hand

Cash and cash equivalents include cash in hand and deposits held at call with banks.

Page 11

A CALL TO BUSINESS

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

2. Accounting policies (continued)

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

2.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from related parties, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2.11 Group accounts

The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertakings comprise a small-sized group. The company has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

Page 12

A CALL TO BUSINESS (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

2. Accounting policies (continued)

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

4. Income from donations and legacies

Unrestricted
funds
2025
£
Donations and gifts
-
Unrestricted
funds
2024
£
Donations and gifts
110,491		 Restricted
funds
2025
£
152,773
Restricted
funds
2024
£
427,795		 Total
funds
2025
£
152,773
Total
funds
2024
£
538,286

Page 13

A CALL TO BUSINESS

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

5. Investment income

Unrestricted
funds
2025
£
Interest receivable - Non UK programme related loans
1,054
Dividends receivable
7,216
8,270
Unrestricted
funds
2024
£
Interest receivable - Non UK programme related loans
726
Analysis of grants
Grants to
Institutions
2025
£
Grants to institutions
3,127
Grants to
Institutions
2024
£
Grants to institutions
500		 Total
funds
2025
£
1,054
7,216
8,270
Total
funds
2024
£
726
Total
funds
2025
£
3,127
Total
funds
2024
£
500

6. Analysis of grants

Page 14

A CALL TO BUSINESS (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

7. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2025
£
Provision of support
61,083
Unrestricted
funds
2024
£
Provision of support
21,828		 Restricted
funds
2025
£
116,212
Restricted
funds
2024
£
283,006		 Total
2025
£
177,295
Total
2024
£
304,834

8. Analysis of expenditure by activities

Provision of support
Provision of support		 Activities
undertaken
directly
2025
£
125,178
Activities
undertaken
directly
2024
£
294,053		 Grant
funding of
activities
2025
£
3,127
Grant
funding of
activities
2024
£
500		 Support
costs
2025
£
48,990
Support
costs
2024
£
10,281		 Total
funds
2025
£
177,295
Total
funds
2024
£
304,834

Page 15

A CALL TO BUSINESS (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

8. Analysis of expenditure by activities (continued)

Analysis of direct costs

Project expenditure (restricted)
Insurance
Computer costs
Travel expenses
Bank charges
Publicity and outreach
Sundry expenses
Impairment of investments
Project expenditure (restricted)
Insurance
Computer costs
Travel expenses
Bank charges
Publicity and outreach
Sundry expenses		 Provision of
support
2025
£
116,212
1,180
1,842
5,375
437
75
57
125,178
Provision of
support
2024
£
3,928
283,026
1,165
1,004
3,899
552
466
13
294,053		 Total
funds
2025
£
116,212
1,180
1,842
5,375
437
75
57
125,178
Total
funds
2024
£
3,928
283,026
1,165
1,004
3,899
552
466
13
294,053

Page 16

A CALL TO BUSINESS (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

8. Analysis of expenditure by activities (continued)

Analysis of support costs

Accountancy
Legal and professional fees
Management fees
Secretarial fees
Accountancy
Legal and professional fees
Secretarial fees		 Provision of
support
2025
£
7,992
218
39,600
1,180
48,990
Provision of
support
2024
£
9,180
175
926
10,281		 Total
funds
2025
£
7,992
218
39,600
1,180
48,990
Total
funds
2024
£
9,180
175
926
10,281

9. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £7,992 ( 2024 - £9,180 ).

10. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) .

During the year ended 31 July 2025, no Trustee expenses have been incurred (2024 - £NIL) .

Page 17

A CALL TO BUSINESS (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

11. Fixed asset investments

Cost or valuation
At 1 August 2024
Additions
Revaluations
At 31 July 2025
Net book value
At 31 July 2025
At 31 July 2024		 Investments
in
subsidiary
companies
£
100
-
-
100
100
100		 Unlisted
investments
£
466,879
174,078
(59,554)
581,403
581,403
466,879		 Total
£
466,979
174,078
(59,554)
581,503
581,503
466,979

12. Principal subsidiaries

The following was a subsidiary undertaking of the Company:

Name Company Registered office or principal Principal activity
number place of business
A Call To Business Trading (UK) 09606422 Suite 6, Denzell House, Dunham Dormant
Ltd Road, Bowdon, Altrincham,
England, WA14 4QE
Class of Holding Included in
shares consolidation
Ordinary 100% No

The financial results of the subsidiary for the year were:

Name Net assets £ A Call To Business Trading (UK) Ltd 100

Page 18

A CALL TO BUSINESS

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

13. Debtors

Due within one year
Other debtors
Prepayments and accrued income
Creditors: Amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income		 2025
£
19,830
85
19,915
2025
£
1,000
41,625
45,959
88,584		 2024
£
12,614
85
12,699
2024
£
360
70,528
7,560
78,448

14. Creditors: Amounts falling due within one year

Page 19

A CALL TO BUSINESS (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

15. Statement of funds

Statement of funds - current year

Statement of funds - current year
Balance at 1
August 2024
£
Unrestricted funds
General Funds - all funds
211,902
Restricted funds
actb Foundation Sierra Leone
97,085
Rogbere meals
105,594
Ukraine crisis
587
203,266
Total of funds
415,168		 Income
£
8,270
105,135
47,638
-
152,773
161,043		 Expenditure
£
(61,083)
(116,212)
-
-
(116,212)
(177,295)		 Gains/
(Losses)
£
Balance at
31 July 2025
£
114,526
273,615
-
86,008
-
153,232
-
587
-
239,827
114,526
513,442
86,008
153,232
587
239,827
513,442

Page 20

A CALL TO BUSINESS (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

15. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds - all funds
Restricted funds
actb Foundation Sierra Leone
Rohbere Meals
Polish foundation / Ukraine
crisis
Total of funds		 Balance at
1 August
2023
£
131,569
-
57,890
587
58,477
190,046		 Income
£
111,217
380,091
47,704
-
427,795
539,012		 Expenditure
£
(21,828)
(283,006)
-
-
(283,006)
(304,834)		 Gains/
(Losses)
£
(9,056)
-
-
-
-
(9,056)		 Balance at
31 July 2024
£
211,902
97,085
105,594
587
203,266
415,168

16. Summary of funds

Summary of funds - current year

Balance at 1
August 2024
£
General funds
211,902
Restricted funds
203,266
415,168		 Income
£
8,270
152,773
161,043		 Expenditure
£
(61,083)
(116,212)
(177,295)		 Gains/
(Losses)
£
Balance at
31 July 2025
£
114,526
273,615
-
239,827
114,526
513,442

Page 21

A CALL TO BUSINESS (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

16. Summary of funds (continued)

Summary of funds - prior year

General funds
Restricted funds		 Balance at
1 August
2023
£
131,569
58,477
190,046		 Income
£
111,217
427,795
539,012		 Expenditure
£
(21,828)
(283,006)
(304,834)		 Gains/
(Losses)
£
(9,056)
-
(9,056)		 Balance at
31 July 2024
£
211,902
203,266
415,168

17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Fixed asset investments
581,503
Current assets
(219,303)
Creditors due within one year
(88,584)
Total
273,616		 Restricted
funds
2025
£
-
239,827
-
239,827		 Total
funds
2025
£
581,503
20,524
(88,584)
513,443

Analysis of net assets between funds - prior year

Fixed asset investments
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2024
£
466,979
(176,629)
(78,448)
211,902		 Restricted
funds
2024
£
-
203,266
-
203,266		 Total
funds
2024
£
466,979
26,637
(78,448)
415,168

Page 22

A CALL TO BUSINESS

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

18. Related party transactions

At the balance sheet date, the Charity owed a trustee, Mr P N Szkiler, £nil (2024: £42,406).

The Charity owed £8,800 (2024: £857) to Truestone Impact Investment Management Limited, a company in which Mr P N Szkiler has majority control, at the balance sheet date.

The Charity owed £3,400 (2024: £3,400) to Truestone Africa Limited, a company in which several trustees are shareholders, at the balance sheet date.

At the balance sheet date, the Charity owed a trustee, Mr I R Tanner, £23,750 (2024: £23,750).

At the balance sheet date, the Charity owed it's subsidiary undertaking, A Call To Business Trading (UK) Limited, £100 (2024: £100).

The Charity owed £5,575 (2024: £15) to Truestone Impact Consulting Limited, a company in which Mr P N Szkiler has majority control, at the balance sheet date. Truestone Impact Consulting Limited charged the Charity management fees of £39,600 (2024: £nil) in the year.

During the year donations from trustees totalling £nil (2024: 1,000) were received

Page 23