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2025-06-30-accounts

Registered number: 04339357 Charity number: 1091918

TRENT COMPASSION TRUST

(a company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

TRENT COMPASSION TRUST (a company limited by guarantee)

CONTENTS
Page
Reference and administrative details of the company, its trustees and advisers 1
Trustees' report 2 - 8
Trustees' responsibilities statement 9
Independent auditor's report on the financial statements 10 - 13
Statement of financial activities 14
Balance sheet 15
Notes to the financial statements 16 - 32

TRENT COMPASSION TRUST (a company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 30 JUNE 2025

Trustees J J Woodliffe, also a trustee of Trent Vineyard
C Gretton
A P Robinson
R E Hazledine
Company registered
number
04339357
Charity registered
number
1091918
Registered office
Unit 1
Easter Park
Lenton Lane
Nottingham
NG7 2PX
Principal operating
office
Unit 1
Easter Park
Lenton Lane
Nottingham
NG7 2PX
Company secretary
P T D Bevan
Independent auditor
Barnett & Turner Accountants Ltd
Statutory Auditor
Chartered Accountants
Cromwell House
68 West Gate
Mansfield
Nottinghamshire
NG18 1RR
Bankers
CAF Bank
25 Kings Hill
West Malling
Kent
ME19 4JQ

Page 1

TRENT COMPASSION TRUST (a company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 30 JUNE 2025

The trustees present their annual report together with the audited financial statements of the company for the year from 1 July 2024 to 30 June 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. Policies and objectives

In 2019 Trent Compassion Trust was created to include additional existing Trent Vineyard activities with the aim of giving individuals not only immediate emergency support at a point of crisis, but also community and support to achieve lasting change. With over 250 volunteers, mainly from Trent Vineyard, Trent Compassion Trust is able to reach out to over 4,000 vulnerable people per year, taking referrals from over 100 organisations in Nottingham.

Trent Vineyard is a large contemporary church in Nottingham with a vision to serve and help those in need, and help the disadvantaged and socially excluded members of society in Nottingham. Since 2001 a number of different projects to this end were established by the church including the Arches, Soup Run and Step Forward Debt Advice (previously known as Trent Debt Advice).

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)'.

Achievements and performance

a. Review of activities

There are 7 main areas where we provide support across Nottinghamshire:

1. Provide practical support – Practical provision

Our aim through The Arches project is to meet people’s urgent practical needs, focusing on clients moving into empty properties and supporting them with essential furniture and household goods to ensure they have an acceptable standard of living. They might have recently been housed with very little, be fleeing from domestic violence or seeking asylum.

We work with a range of organisations across our city to support those in needs using our referral service to ensure we can support as many people as we can.

The majority of the furniture we provide is freely donated and this year Vale Clearances, a house moving company, has been one of our biggest supporters, bringing us van loads of furniture from their house clearances so we can assist the people we serve.

The following story shows the impact we have been able to make for one person in our city as shared by their

Page 2

TRENT COMPASSION TRUST (a company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Achievements and performance (continued)

support worker:

‘I wanted to share an update and express our appreciation for your support with Neal (name changed). He called this afternoon to let us know that the bed has been delivered and that he is extremely grateful for all the items provided. He mentioned that his home has been furnished with everything he needed—and even more—thanks to your assistance.

He asked us to pass on his thanks for accepting his referral and the excellent service. Thank you once again for making this possible and for the incredible support you’ve provided to help Neal settle into his new home. He said it's his Christmas that came early.’

NCHA Housing Support worker (name changed)

We continue to be committed to doing all we can to meet the needs of our community and are partnering with other charities and organisations to get essential supplies, including food, to those in need.

In addition to this we have also partnered with Hope Nottingham (Charity 1161248) to support the foodbank network utilising our building and logistics capabilities to store large food donations easing the pressure on storage at many of the foodbanks themselves.

2. Providing practical provision out in the city- Soup Run

Our teams go into Nottingham city centre to provide hot drinks and snacks for those sleeping rough. The Soup Run happens 3 times a week on Tuesday, Thursday and Friday. Alongside offering the food we also provide essential winter clothing (woolly hats, gloves and thermal socks) as well as offering prayer (including prayer for healing) if they would like to receive it – basically bringing the church to the streets. We can’t meet every need so we also signpost those we meet to other city food provisions and support services for rough sleepers and the homeless.

3. Providing community and life skills for refugees

We provide meeting spaces and organise meetings to gather refugees on the margins of society within our city, especially those experiencing isolation so that they can experience being part of a community within Trent Compassion. We are then able to provide life-skills sessions to help them on their journey of integration into wider society.

This is facilitated in a number of ways such as:

Page 3

TRENT COMPASSION TRUST (a company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Achievements and performance (continued)

been involved in a number of citizen actions and joined with volunteers across the city to support 3 Afghan families being placed in Nottingham through a Citizens national scheme.

4. Provide community in prisons

We have seen an increasingly positive working relationship with four of our local prisons, HMP Foston Hall (women’s prison), HMP Nottingham Prison, HMP Whatton and (as of spring 2025) HMP Lowdham Grange. The purpose of our visits is to develop community and professional relationships with the prisoners and deliver Sunday services with them once a month.

We support HMP Whatton with their Black History Month services and HMP Foston Hall with Christmas carol services and carol singing around the wings each year. We also continue to support chaplaincy-led prison visits to HMP Foston Hall.

Additionally we also support prisoners identified to us by re-settlement teams when coming to Nottingham upon their release from prison to help them integrate back into community and society.

We are now looking at how we can offer further support to individuals identified as heading towards Nottingham after release from prison, helping them reintegrate into society and not go back to the re-offending cycle.

5. Provide financial assistance

We have been providing Debt Management support for over 20 years, in affiliation with Community Money Advice and Advice UK, meeting our desire to respond to specific needs around financial poverty, debt and money worries. Since 2011, when we renamed the project Step Forward Money Advice, it has helped people living in Nottinghamshire and surrounding regions. We seek to give people hope and non-judgemental practical support, whatever their background, circumstances or beliefs. We deliver this help through a combination of money management training courses and one-to-one casework support. People directly benefit from our support in four ways:

  1. Practical help, via free money management training courses.

  2. Free, professional debt, budgeting and money management advice.

  3. Emotional support.

  4. Signposting to other services and agencies.

Step Forward Money Advice is a free and friendly service open to anyone in need of budgeting or debt advice. It offers free, confidential debt advice and money management support. Some of the feedback from clients include:

‘Extremely helpful compassionate staff. Nothing is too much trouble for them.” “Kind, empathetic. Could not have managed without their advice and help.” “The prayers at the end were a joy and immensely encouraging.”

6. Provide ongoing support - Step Forward Housing

As we continue to partner with the charity Hope into Action, who work with local churches to provide homes and support for people experiencing homelessness, we have been able to help furnish 5 properties and support residents at those houses. Our role is to provide friendship, community and support for the tenants. We do this through a weekly programme of activities and group sessions aimed at assisting them to reintegrate into

Page 4

TRENT COMPASSION TRUST (a company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Achievements and performance (continued)

community.

Our tenants can stay in the houses for a period of anywhere between 3 months to 2 years. While they are with us they will participate in our Employability Programme at Trent Compassion.

7. Provide ongoing support – Step Forward Employability

The purpose of the programme is to work alongside people who have multiple barriers that prevent or limit them from seeking work, particularly for those who have been marginalised in society for various reasons and may need intensive support to prepare them for seeking work. Our vision is to empower the participants through employability training and life skills workshops to work towards becoming employed.

We prepare each participant who is presently unemployed to work towards getting back into work or for those who are long term unemployed or have never worked, through our training programme to work towards employment.

The programme is made up of training workshops, mentoring sessions and volunteering. Participants commit to the programme and invest in themselves. At the beginning of each contract the programme leader completes an assessment in order to establish where they are currently and where they would like to be. We assess any potential challenges or obstacles that could get in the way of them getting the most from the programme and what support they may require from us or others in order to achieve their goals. Each participant is then given a bespoke development plan with an overarching goal that they would like to achieve that is reviewed regularly with their mentor and the programme leader.

All our participants have grown in self-confidence, living a healthier, balanced lifestyle and are engaging with volunteering and some have found employment. Some participants have also moved on from supported living to live independently in private rented accommodation. Each participant has an updated CV, and some have integrated in to the church joining the small group gathering that meet mid-week as well as getting involved in serving at the church.

We also run monthly external workshops at two drug and alcohol rehabilitation providers, The Carpenter’s Arms and Exaireo. Workshop feedback from one participant:

“I enjoyed feeling accepted and able to contribute without feeling judged."

We have seen some wonderful and life-changing things happen at Trent Compassion and many stories to tell from the past year.

Page 5

TRENT COMPASSION TRUST (a company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Achievements and performance (continued)

2 members on the programme are currently working part-time and 1 former member is now working full-time for TV Conferencing Ltd (the trading subsidiary of Trent Vineyard).

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.

Page 6

TRENT COMPASSION TRUST (a company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

b. Reserves policy

The trustees agree that it is prudent for the Trust to maintain reserves capable of covering six months’ worth of running costs to mitigate any risk of a drop in funding. This will provide the scope for any necessary, but unforeseen capital expenditure which may arise. It is estimated that to meet this requirement, £45,000 in free reserves should be an appropriate target.

The trustees report that the free reserves position is healthy to cover our reserves requirement.

c. Principal risks and uncertainties

The trustees are aware of their obligations regarding risk assessment and management. The trustees are satisfied that the necessary procedures and systems to mitigate risks are in operation.

d. Principal funding

We received £19,900 in funding from Love Your Neighbour, to spend on food and food-related costs/ activity.

We also received just over £14,000 from Hope Debt Advice, which enabled us to continue to provide staffing and additional support related to debt advice.

We received £25,000 from Garfield Weston towards core costs and a further £30,600 was received from external grant funders and organisations.

The trustees report that the overall finances are in a good position at the end of June 2025.

Trent Vineyard continues to provide the majority of funding for the charity.

Income for the year totalled £429,204.

Structure, governance and management

a. Constitution

Trent Compassion Trust is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.

b. Methods of appointment or election of trustees

The management of the company is the responsibility of the trustees who are elected and co-opted under the terms of the Memorandum of Association.

c. Organisational structure and decision-making policies

The day-to-day running is delegated to a number of staff who are employed by Trent Vineyard Church, along with several volunteers, the majority of whom are members of Trent Vineyard Church.

Trent Compassion Trust is also a subsidiary charity of Trent Vineyard.

Page 7

TRENT COMPASSION TRUST (a company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

Structure, governance and management (continued)

d. Policies adopted for the induction and training of trustees

New trustees are appointed when appropriate. Suitable candidates are considered on the basis of their skills, experience and sympathy with the aims of the charity. New trustees have the opportunity of reviewing appropriate documents, including the accounts, as part of their induction process.

Members' liability

The Members of the company guarantee to contribute an amount not exceeding £1 to the assets of the company in the event of winding up.

Disclosure of information to auditor

Each of the persons who are trustees at the time when this trustees' report is approved has confirmed that:

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

C Gretton

(Trustee)

Page 8

TRENT COMPASSION TRUST (a company limited by guarantee)

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 30 JUNE 2025

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 . 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.

Page 9

TRENT COMPASSION TRUST (a company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF TRENT COMPASSION TRUST

Opinion

We have audited the financial statements of Trent Compassion Trust (the 'charitable company') for the year ended 30 June 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Page 10

TRENT COMPASSION TRUST (a company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF TRENT COMPASSION TRUST (CONTINUED)

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

Page 11

TRENT COMPASSION TRUST (a company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF TRENT COMPASSION TRUST (CONTINUED)

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

As part of our planning process:

The key procedures we undertook to detect irregularities including fraud during the course of the audit included:

Page 12

TRENT COMPASSION TRUST (a company limited by guarantee)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF TRENT COMPASSION TRUST (CONTINUED)

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements even though we have properly planned and performed our audit in accordance with auditing standards. The primary responsibility for the prevention and detection of irregularities and fraud rests with the directors of the entity.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Jonathan Wilson FCA CTA (senior statutory auditor)

For and on behalf of

Barnett & Turner Accountants Ltd

Statutory Auditor Chartered Accountants

Date:

Page 13

TRENT COMPASSION TRUST (a company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 JUNE 2025

Note
Income from:
Donations and legacies
4
Charitable activities
5
Other trading activities
6
Investments
7
Other income
8
Total income
Expenditure on:
Raising funds
9
Charitable activities
10
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2025
£
148,837
37
27,014
3,451
400
179,739
18,916
124,151
143,067
36,672
91,122
36,672
127,794
Restricted
funds
2025
£
249,465
-
-
-
-
249,465
-
239,728
239,728
9,737
33,550
9,737
43,287
Total
funds
2025
£
398,302
37
27,014
3,451
400
429,204
18,916
363,879
382,795
46,409
124,672
46,409
171,081
Total
funds
2024
£
365,151
101
16,042
3,175
-
384,469
10,180
369,530
379,710
4,759
119,913
4,759
124,672

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

The notes on pages 16 to 32 form part of these financial statements.

Page 14

TRENT COMPASSION TRUST (a company limited by guarantee) REGISTERED NUMBER: 04339357

BALANCE SHEET AS AT 30 JUNE 2025

Note
Fixed assets
Tangible assets
14
Current assets
Debtors
15
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
16
Net current assets
Total net assets
Charity funds
Restricted funds
18
Unrestricted funds
18
Total funds
17,712
173,767
191,479
(35,990)
2025
£
15,592
155,489
171,081
43,287
127,794
171,081
26,048
117,572
143,620
(39,219)
2024
£
20,271
104,401
124,672
33,550
91,122
124,672

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 on _______ and signed on their behalf by:

C Gretton (Trustee)

The notes on pages 16 to 32 form part of these financial statements.

Page 15

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. Accounting policies

1.1 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.

Trent Compassion Trust 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.

1.2 Going concern

We have increased or added some services to respond to the emerging needs across the city; such as being a storage and distribution centre for food banks, which has enabled us to continue to support people in need, albeit in a different way. After reviewing the finances 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.

1.3 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.

Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to measure this reliably, in which case the cost of the item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over the useful economic life in accordance with the company's accounting policies.

On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the company which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Page 16

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. Accounting policies (continued)

1.4 Expenditure

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. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

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.

1.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

1.6 Taxation

The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

1.7 Tangible fixed assets and depreciation

Tangible fixed assets costing £500 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Page 17

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. Accounting policies (continued)

1.7 Tangible fixed assets and depreciation (continued)

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Short-term leasehold property - 10% straight-line method Motor vehicles - 25% straight-line method Office equipment - 25% straight-line method Computer equipment - 33% straight-line method Other fixed assets - 25% straight-line method

1.8 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.

1.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.10 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.

1.11 Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 18

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

1. Accounting policies (continued)

1.12 Concessionary loans

Concessionary loans are loans which are made or received at below the prevailing market rate of interest, that are not repayable on demand and are for the purposes of furthering the objectives of Trent Compassion Trust.

Loans are recorded in the financial statements at the amount received or paid.

1.13 Fund accounting

General funds:

These funds are available for use at the discretion of the trustees in furtherance of the general objectives of the company.

Restricted funds:

These funds are used in accordance with any specific restrictions outlined by the donor and prioritise the relief of human suffering by tackling poverty and improving the life chances of people on minimal incomes in Nottingham.

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

2. General information

Trent Compassion Trust is a company limited by guarantee, registered in England and Wales, registration number 04339357 and a charitable company registered with The Charity Commission, registration number 1091918.

3. Critical accounting estimates and areas of judgement

Estimates and judgements 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:

The company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

Critical areas of judgement:

Determining the appropriate rate of depreciation of tangible fixed assets requires an estimate of the useful economic life and ultimate net realisable value. The useful economic life is determined to be the period during which each asset will be usable.

Page 19

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

4. Income from donations and legacies

Donations
Trent Vineyard
Donations and grants
Donations
Trent Vineyard

Donations and grants
Unrestricted
funds
2025
£
97,188
51,649
148,837
Unrestricted
funds
2024
£
93,991
25,172
119,163
Restricted
funds
2025
£
-
249,465
249,465
Restricted
funds
2024
£
-
245,988
245,988
Total
funds
2025
£
97,188
301,114
398,302
Total
funds
2024
£
93,991
271,160
365,151

5. Income from charitable activities

Other charitable activities
Other charitable activities
Unrestricted
funds
2025
£
37
Unrestricted
funds
2024
£
101
Total
funds
2025
£
37
Total
funds
2024
£
101

Page 20

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

6. Income from other trading activities

Income from fundraising events

Sale of donated goods
Sale of donated goods
Investment income

Bank interest
Bank interest
Unrestricted
funds
2025
£
27,014
Unrestricted
funds
2024
£
16,042
Unrestricted
funds
2025
£
3,451
Unrestricted
funds
2024
£
3,175
Total
funds
2025
£
27,014
Total
funds
2024
£
16,042
Total
funds
2025
£
3,451
Total
funds
2024
£
3,175

7. Investment income

Page 21

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

8. Other incoming resources

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Sale of fixed assets 400 400 -

9. Expenditure on raising funds

Fundraising trading expenses

Donated sales direct costs
Wages and salaries
Donated sales direct costs
Wages and salaries
Unrestricted
funds
2025
£
6,655
12,261
18,916
Unrestricted
funds
2024
Restricted
funds
2024
£
£
1,842
-
3,186
5,152
5,028
5,152
Total
funds
2025
£
6,655
12,261
18,916
Total
funds
2024
£
1,842
8,338
10,180

Page 22

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

10. Analysis of expenditure on charitable activities

Summary by expense type

Staff salaries
Client support
Projects and groups
Other staff support
Transportation
Administration
Facilities
Depreciation
Staff salaries
Client support
Projects and groups
Other staff support
Transportation
Administration
Facilities
Depreciation
Unrestricted
funds
2025
£
38,593
12,731
648
1,187
3,384
19,738
46,571
1,299
124,151
Unrestricted
funds
2024
£
36,027
6,471
605
1,743
1,865
17,974
45,804
1,401
111,890
Restricted
funds
2025
£
225,953
8,007
156
905
1,304
23
-
3,380
239,728
Restricted
funds
2024
£
232,400
16,425
251
786
3,397
287
64
4,030
257,640
Total
2025
£
264,546
20,738
804
2,092
4,688
19,761
46,571
4,679
363,879
Total
2024
£
268,427
22,896
856
2,529
5,262
18,261
45,868
5,431
369,530

Page 23

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

11. Donated services and facilities

Salaries
Administration
Facilities
2025
£
38,593
12,024
46,571
97,188
2024
£
36,027
12,942
45,022
93,991

The above amounts are included within donations in note 4 in the statement of source and application of funds, and also added into charitable expenditure in note 9, therefore having a nil impact on net resources for the year.

Unrestricted salaries as described above are donated by Trent Vineyard.

No employee received remuneration amounting to more than £60,000 in either year.

12. Auditor's remuneration

2025 2024
£ £
Fees payable to the company's auditor for the audit of the company's
annual accounts 1,500 1,500

The company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent company.

13. Trustees' remuneration and expenses

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

During the year ended 30 June 2025, no trustee expenses have been incurred (2024 - £NIL).

Page 24

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

14. Tangible fixed assets

Short-term
leasehold
property
£
Cost or valuation
At 1 July 2024
60,349
Disposals
-
At 30 June 2025
60,349
Depreciation
At 1 July 2024
40,971
Charge for the year
3,786
On disposals
-
At 30 June 2025
44,757
Net book value
At 30 June 2025
15,592
At 30 June 2024
19,378
Debtors
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income
Motor
vehicles
£
20,469
(3,350)
17,119
19,633
836
(3,350)
17,119
-
836
Office
equipment
£
13,446
-
13,446
13,389
57
-
13,446
-
57
Computer
equipment
£
19,568
-
19,568
19,568
-
-
19,568
-
-
2025
£
12,570
2,074
3,068
Total
£
113,832
(3,350)
110,482
93,561
4,679
(3,350)
94,890
15,592
20,271
2024
£
10,479
1,075
14,494
17,712 26,048

15. Debtors

Page 25

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

16. Creditors: Amounts falling due within one year

Trade creditors
Amounts owed to group undertakings
Accruals and deferred income
Deferred income at 1 July 2024
Resources deferred during the year
Amounts released from previous periods
Financial instruments
Financial assets
Financial assets measured at fair value through income and expenditure
Financial assets measured at amortised cost
Financial liabilities
Financial liabilities measured at amortised cost
2025
£
3,650
16,246
16,094
35,990
2025
£
9,242
14,093
(9,242)
14,093
2025
£
173,767
12,570
186,337
2025
£
5,651
2024
£
1,741
26,436
11,042
39,219
2024
£
8,995
9,242
(8,995)
9,242
2024
£
117,572
10,429
128,001
2024
£
3,541

17. Financial instruments

Financial assets measured at fair value through income and expenditure comprise bank and cash balances.

Financial assets measured at amortised cost comprise trade debtors and accrued income.

Other financial liabilities measured at amortised cost comprise trade creditors and accruals.

Page 26

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

18. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds
Restricted funds
Hope (Debt Advice)
The Souter Charitable Trust
The Chetwode Foundation - White Goods
Love Cities
NCC Homeless Food Provision
The Joseph Rank Trust
Garfield Weston Foundation
The Jones Trust
J N Derbyshire
SSBC Ideas
Love Cities/Christmas
Forman Hardy
Williamson Benevolent Trust
Lady Hind Trust
Trent Vineyard
The Gray Trust
Mary Robertson Trust
The Sage Trust
The Lemn Sissay Foundation
Other restricted funds
Total of funds
Balance at 1
July 2024
£
91,122
-
-
1,537
(10,000)
224
8,240
2,919
-
1,031
1,909
-
-
-
-
23,982
-
-
-
2,527
1,181
33,550
124,672
Income
£
179,739
14,231
2,000
-
19,900
-
-
25,000
6,000
2,000
-
1,000
2,000
2,500
3,500
159,711
1,000
2,000
2,000
-
6,623
249,465
429,204
Expenditure
£
(143,067)
(14,231)
(2,000)
(700)
(7,209)
(224)
(1,935)
(26,358)
(5,068)
(3,031)
(1,909)
(1,000)
(2,000)
(2,500)
(3,500)
(156,518)
(1,000)
(2,000)
-
(1,209)
(7,336)
(239,728)
(382,795)
Balance at
30 June
2025
£
127,794
-
-
837
2,691
-
6,305
1,561
932
-
-
-
-
-
-
27,175
-
-
2,000
1,318
468
43,287
171,081

Page 27

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

18. Statement of funds (continued)

Purpose of funds

General funds:

These funds are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

Restricted funds:

The Chetwode Foundation

To provide white goods for those in need in our city.

Love Cities

To support those in need in our city. The overdrawn balance has been funded by general funds and was purely due to the timing of costs incurred. In the following financial year's figures this netted off to a zero deficit.

Hope (Debt Advice)

For the provision of debt advice services and support.

NCC Homeless Food Provision

For the provision of food and practical items to those in need in the city.

Garfield Weston Foundation

To support the charity with various projects.

JN Derbyshire

To provide household goods for those in need in the city and mentor those suffering with mental health and tackling homelessness in the city.

SSBC Ideas

To support expectant mothers with baby equipment and training on healthy living.

The Jones Trust

To equip people who have never been in work or are wanting to return to work, with the skills they need to succeed.

Forman Hardy

For the provision of furniture, white goods, mental health support. Community space and employability programmes.

Page 28

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

18. Statement of funds (continued)

The Lemn Sissay Foundation

For practical provision for children in or leaving foster care.

The Joseph Rank Trust

To renovate and repurpose spaces within the Compassion building including most significantly the Attic shop, as well as community spaces. The Attic enables us to increase our sustainability and income generation as well as giving volunteers from a broad range of backgrounds the chance to grow in confidence and skills.

Souter charitable trust

To sustain and develop our Step Forward Money Advice service- offering free, impartial debt advice to a growing number of individuals struggling with debt.

Williamson Benevolent Trust

To support refugees and asylum seekers- including refugee football, practical provision through the Arches and also our housing and employability programme.

The Lady Hind Trust

To support refugees and asylum seekers- including refugee football, practical provision through the Arches and also our housing and employability programme.

Gray Trust

To support refugees and asylum seekers- including refugee football, practical provision through the Arches and also our housing and employability programme.

Mary Robertson Trust

To support refugees and asylum seekers- including refugee football, practical provision through the Arches and also our housing and employability programme.

Sage Trust

To sustain and develop our Step Forward Money Advice service- offering free, impartial debt advice to a growing number of individuals struggling with debt.

Page 29

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

18. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
General Funds
Restricted funds
The Thomas Farr Charity
The Charles Littlewood Hill
Trust
The Chetwode Foundation -
White Goods
Love Cities
NCC Homeless Food
Provision
The Joseph Rank Trust
Garfield Weston Foundation
Hope (Debt Advice)
J N Derbyshire
SSBC Ideas
Forman Hardy
Wollaton Rotary Club
The Jones Trust
Trent Vineyard
The Albert Hunt Trust
Individuals
Acts of Compassion
The Lemn Sissay Foundation
Other restricted funds
Total of funds
Balance at
1 July 2023
£
61,185
-
-
2,651
(208)
1,245
10,175
5,398
5,245
-
-
1,000
1,600
3,686
13,456
889
5,510
1,294
3,004
3,783
58,728
119,913
Income
£
138,481
3,000
3,500
-
45,000
-
-
-
13,618
4,000
3,000
-
-
-
157,825
-
-
-
-
16,045
245,988
384,469
Expenditure
£
(116,918)
(3,000)
(3,500)
(1,114)
(54,792)
(1,021)
(1,935)
(2,479)
(18,863)
(2,969)
(1,091)
(1,000)
(1,600)
(3,686)
(147,299)
(889)
-
-
(477)
(17,077)
(262,792)
(379,710)
Transfers
in/out
£
8,374
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(5,510)
(1,294)
-
(1,570)
(8,374)
-
Balance at
30 June
2024
£
91,122
-
-
1,537
(10,000)
224
8,240
2,919
-
1,031
1,909
-
-
-
23,982
-
-
-
2,527
1,181
33,550
124,672

Page 30

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

18. Statement of funds (continued)

19. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Tangible fixed assets
7,758
Current assets
141,934
Creditors due within one year
(21,898)
127,794
Analysis of net assets between funds - prior year
Unrestricted
funds
2024
£
Tangible fixed assets
9,056
Current assets
112,042
Creditors due within one year
(29,976)
91,122
Restricted
funds
2025
£
7,834
49,545
(14,092)
43,287
Restricted
funds
2024
£
11,215
31,578
(9,243)
33,550
Total
funds
2025
£
15,592
191,479
(35,990)
171,081
Total
funds
2024
£
20,271
143,620
(39,219)
124,672

20. Members' liability

Each member of the charitable company undertakes to contribute to the assets of the company in the event of it being wound up while he/she is a member, or within one year after he/she ceases to be a member, such amount as may be required, not exceeding £1 for the debts and liabilities contracted before he/she ceases to be a member.

21. Related party transactions

There are no further related third party transactions to disclose.

Page 31

TRENT COMPASSION TRUST (a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

22. Controlling party

The parent company is Trent Vineyard, Unit 1, Easter Park, Lenton Lane, Nottingham, NG7 2PX, company regitstration number 3018774, registered in England and Wales and charity registration number 1044369.

Page 32