**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:
- discipleship and mentoring in business
- evangelistic events and teaching
- family-supportive business principles
- education and community development initiatives
- microfinance and economic development projects
- programmes supporting reintegration and employment
- leadership development and integrity in public life
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:
- Education: Continued expansion and improvement of school facilities to increase access and
- Care provision: Ongoing support and enhancement of the orphanage, improving living conditions
- and safeguarding standards
- Youth development: Further development of the football academy, providing structured training,
- mentorship and pathways for young people
- Community infrastructure: Progression of broader rural development initiatives aimed at long-term
- economic sustainability
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:
- Total incoming resources of £161,043 (2024: £539,012)
- Total outgoing resources of £177,295 (2024: £304,834); and
- Funds of £513,442 (2024: £415,168) at the balance sheet date
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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
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