**marah**
**Directors’ Report and Financial Statements Year Ending 31 March 2025**
**Serving the disadvantaged of Stroud and the Five Valleys**
Page **1** of **30**
## **Contents**
||Page|
|---|---|
|Chair’s Report|4|
|Treasurer’s Report|**5**|
|Purpose and Mission|**7**|
|How our Activities Deliver Public Benefit|**8**|
|Who Uses and Benefits from our Services|**8**|
|The Drop-In|**9**|
|Emergency Food Packs|**10**|
|Hardship Payments|**10**|
|Advocacy and Guest Support|**11**|
|Partnerships|**12**|
|Support from the Local Community and||
|Business|**13**|
|Fundraising|**13**|
|Our People|**14**|
|Targets for 2024 - 2025|**15**|
|Independent Examiner’s report|**19**|
|Statement of Financial activities|**20**|
|Balance Sheet|**21**|
|Notes to the Financial Statements|**23**|
|Appendix 1|29|
Page **2** of **30**
**TRUSTEES** Jacqueline Mae Natt Chair Tina Cutler Secretary James Coubrough Treasurer David Elliott Drew Cherril Pope Keith Rudman Resigned 1 12 2024 **COMPANY SECRETARY** Tina Cutler **REGISTERED OFFICE** Open House Painswick Inn Gloucester Street Stroud GL5 1QG **GENERAL OFFICE** Open House Painswick Inn Gloucester Street Stroud GL5 1QG **INDEPENDENT EXAMINER** TSL Accounting Ltd The Counting House High Street Minchinhampton Glos GL6 9BN BANKERS Lloyds TSB Bank plc 13 Rowcroft Stroud GL5 3BD **WEBSITE** www.marah.org.uk
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## **Chair’s Report**
We started our operational year from April 24 with the country in an upheaval due to the forthcoming general election and all the uncertainty that brings to the economy. The cost of living has continued to rise which has detrimental effects on us all but especially on the guests whom we support.
This year has had its ups and downs.
In September we welcomed a visit from Simon Gopher (our new local MP). He was very impressed with what we were doing at Marah and was very encouraging.
Earlier in the year Debbie joined us as a stand in cook and has proved to be a valuable member of the team. Tina Cutler left us again for several months to go on holiday and Cherril Pope kindly stepped in to act as secretary. Tina is now back with us as Marah secretary.
October was our AGM where we were able to give a 10 year long standing award to Janet Townsend and Mark Summers. Well done to both of these loyal supporters and thank you!
In October we also held a memorial service for our guests who had died during the year including some long-standing members of our community. The short service of remembrance was beautifully led by Jo Regan with music, prayers and candles. Many guests stayed behind to pay tribute to their friends. Jo Regan has now moved on to another area, but we were able to give her a lovely send off with our thanks.
In November we had a Marah Christmas tree at St Lawrence’s Christmas tree festival in the church which was beautifully decorated by some volunteers with help from some of our guests.
We held our usual Christmas meal with a superb full Christmas meal cooked by Janet, Mandy and the team. It was such a happy occasion. Nuview, once again, gave us the cost of the Christmas meal and the Julia Rausing Trust gave us a donation which enabled us to give out a food bag as a Christmas gift to our guests. The bag contained several food items and included a few Christmas treats. Our thanks to all our supporters.
Keith Rudman resigned as trustee in December and we would like to thank him for all his loyal support and compassion for Marah over his years’ service with us. Jamie Dalrympole Hamilton has been appointed as a new trustee and has been busy learning the ropes.
We were delighted to welcome Bishop Rachel of Gloucester as our patron early this year! Bishop Rachel visited Marah a few years ago and has always been interested in our work.
We also welcome James Turk as the Marah chaplain. James visits the drop in once a month and chats to our guests. He is a very welcome visitor.
## **Targets for April 2023 -2024**
1)We are pleased that we reached our fund-raising target for the year.
2)Unfortunately, we have been unable to improve the current storage facilities due to limitations of the venue.
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3)We have made great strides to improve the consistency and culture of our service. Common practices have been embedded across all four days. There is still some work to be done but we have made good progress.
4)We are seeking to improve and explore the wellbeing of our guests beyond the provision of food. We have conducted several surveys and are aiming to implement some of the ideas.
We also held a ‘Blue Sky’ meeting early in the year to rethink our vision for Marah and to re-evaluate what we provide for our guests. Some of these ideas are incorporated into next years’ targets.
The trustees would like to thank Michael, Janet, Mandy, Debbie and every volunteer for all their efforts, time and enthusiasm. We couldn’t open without you……
Thank you!
Jacqueline Natt
(Chair Marah Trustees)
Offering the hand of friendship and hand massage!
Page **5** of **30**
## **Treasurer’s Report**
## **Summary**
Grants from the Councils have helped to meet the bulk of running costs for Marah. To open on Fridays, designated grants were secured to cover this cost which was budgeted at £17,000. Thankfully there are regular donors and one-off donations throughout the year. This year ended with a small surplus. There were no related party transactions.
## **Income**
The balance of our income sources has changed this year with more dependence on grants than individuals with grants accounting for 60% of our income.
Raising and maintaining a steady income stream is a challenge for a small charity like Marah and the reserves policy considers the need to make clear responsible decisions that safeguard the rights of our staff, as well as doing the best for our guests.
Over the past financial year, we have applied for grants from charitable trust funds and the local councils with great success. This has contributed to almost 60% of our income up from 51%. This strategy continues but as with many small charities the income from grant applications is uncertain and inconsistent.
Although our strategy is to promote the charity locally to sign up monthly givers, this still proves difficult especially in the current economic climate. The number of regular donations continues to fall and now has dropped from 88 to 83 and now 77 which includes those giving regularly online. On the Marah website, there are links to two websites – localgiving.org and cafonline.org – by which donors can donate directly. There are currently just 10 donors giving through this means whereas we used to have 26 via www.virginmoneygiving.com in 2021. Our regular income is generally £1,100 was £1,400 per month. To reduce the administration Gift Aid is now claimed quarterly by the accountants. Due to critical one-off donations by individuals and grants, the anticipated shortfall has been covered this year but these cannot be relied on year on year. Our policy is to keep up the level of reserves as demand increases.
We would like to thank the following grant-making bodies for their generous support received from April 2024 to end of March 2025:
Stroud Town Council - Service Level agreement Stroud Town Council - Warm Spaces Stroud District Council - Community Health and Wellbeing Grant Stroud District Council - Homeless Prevention Grant Stroud District Council - Build Back Better Stroud District Council - Household Support Fund Gloucestershire County Council – Thriving Communities Grant Sylvanus Lysons Grant – Friday project Julia Rausing Trust – Christmas Hampers Nuview Ltd – funding the Christmas meal
Page **6** of **30**
**----- Start of picture text -----**
INCOME SOURCES for 2024-25
Organisations;
5%
Churches; 6%
Individuals incl.
Gift Aid; 30%
Grants; 60%
**----- End of picture text -----**
## **Future Fundraising**
We would like to achieve 90 regular donors by the end of 2025. We have spent time on raising Marah’s profile via links with a local newspaper, improvements to our website and the introduction of an Instagram account.
Local churches and individual donors continue to support Marah with one-off gifts.
## **Expenditure**
The cost of running Marah is divided between the staff wages and the cost of provisions for the hot meals three times a week and sandwiches on Saturdays. The remaining costs incurred cover the office in Stroud, the rents for the Scout Hut and St. Albans Church for Saturdays and the accounting services. Our long-standing accountant, Paul Caddle, retired in September 2024. Thankfully TSL Accounting Services has agreed to becoming Marah’s accountants from September 2024 onwards.
Page **7** of **30**
**----- Start of picture text -----**
MARAH 2024-25 EXPENDITURE
ANALYSIS
Accounting Office costs,
Services, 0.0581807565
0.0477958043 58368,
12466
Wages,
0.4321780595
Charitable 29271,
Activities,
0.4452044320
25135,
**----- End of picture text -----**
## **Reserves Policy**
In consideration of our responsibilities as a Registered Charity and Company Limited by Guarantee, Marah aims to have a considered and purposeful policy for applying the charity’s income. This is to ensure that Marah balances the needs of present and future beneficiaries and applies the resources at its disposal as efficiently as possible within the terms of our Constitution. The principle of this policy is that we will ensure that we make sufficient provision to cover our statutory obligations and any contract commitments. This will include:
- statutory redundancy payments
- refurbishment costs
- utility charges
At present our reserves has a balance of £141,926 up from £132,988 which is unrestricted of which £25,000 is reserved for statutory purposes in the event of Marah having to close. Any restricted funds received will focus on Drop-in costs and the remaining surplus will meet ongoing regular shortfalls and future expansion of Marah’s operation.
In line with being financially prudent, £70,461 which is slightly less than one year of expenditure is held in a CCLA (Churches, Charities and Local Authorities) investment account.
Jim Coubrough Treasurer
Page **8** of **30**
## **Purpose and Mission**
The principal object of the Trust is to express Christian faith in action by assisting those in need and the marginalised, including those suffering because of abuse of alcohol, drugs or otherwise addicted.
## **Our Vision**
Our vision is to be a key provider of support to the most vulnerable in the Stroud District, helping them to improve their physical and mental health and wellbeing. We aim to achieve this by helping our guests access existing statutory and charitable services. Where these services are unsuitable or unavailable, Marah will aim to provide this help direct. We welcome all who come to us as our guests.
## **Our Mission**
- Providing free, nutritious meals four times a week to all our guests.
- Offering a non-judgemental warm and welcome place to come and socialise.
- Supporting the homeless and those in need in respect of accommodation.
- Ensuring access to advice and practical support to those in need.
- Promoting the care, welfare and rehabilitation of persons who have been or are abusing alcohol, drugs or other substances or addicted to gambling or otherwise addicted.
- Assisting individuals to become as self-sufficient as possible and to encourage their integration into and participation in society.
- Providing a stable, safe place for our guests where practical needs are met so that
- developments can be made.
## **Our Values**
- We are non-judgmental
- We are supportive
- We are accessible
- We show compassion
- We are inclusive
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_**“I like and appreciate everything and am grateful for whatever can be managed that helps me. Most important is the welcoming staff. They are the reason I am able to ask for help and keep coming back. Thank you”**_ A guest comment from a 23-24 questionnaire.
## **How our Activities Deliver Public Benefit**
Our main activities focus on improving the health and welfare of those who live on the margins of society, including assisting the homeless and promoting recovery from addictions, and are undertaken to further our charitable objects for public benefit.
## **Who Uses and Benefits from our Services?**
Primarily the Trust operates in the Stroud District, seeking to assist those in need: the vulnerable and the marginalised. The street level access for the Drop-in means that the service is available to all. Many of our guests lead chaotic lives and they can come in whenever we are open. There are no barriers to entry and all guests are welcomed equally. The Trustees have had due regard to the public benefit guidance published by the Charity Commission.
Marah is committed to ensuring equality of access for all to our services and that no-one is discriminated on any grounds, including gender, disability/health, ethnic origin and sexuality. It must be noted that our policy of welcoming all without any questions at the Drop-in, including those more chaotic guests, who may be under the influence of alcohol and/or drugs, presents a challenge when collecting data on the people who use our services.
## **The Drop-in**
Our Drop-in offers our guests friendship, wholesome food, respect and hope with volunteers available each session to welcome and talk to our guests. Our guests experience a sense of family and community support that is often missing from their lives. For many, it is the only place where they are welcomed warmly, without
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judgement. A place where if they need help to make any change in their life, they know they will receive it.
We provide a free, hot meal with dessert, cakes and fresh fruit every Monday, Wednesday and Friday. The Saturday Drop-in provides a lighter meal based around toasted sandwiches with extras such as fruit and cake. We provide take-away meals for those who need them. Many guests prefer to eat their meals at home due to issues with anxiety. We seek to find the balance between providing take- away meals and the desire to reduce social isolation and build a community.
We regularly receive donations from Tesco and Waitrose through the Fare Share scheme. They provide good quality unsold food which is used to prepare meals when possible or passed directly to our guests. We now also benefit from food from the Network of Stroud Hubs food co-ordinator, although the limitations of our venue make this difficult.
As well as providing food and friendship at the Drop-in, our volunteers also assist with the distribution of clothing, shoes, essential toiletries and pet food.
Analysis of yearly figures shows that we served 14,020 meals in 2024-25 with 5, 821 guest visits recorded. The average number of guests attending is 28 per session. The trustees took the decision to limit the number of takeaways to one or at most two per person which contributed to a slight decrease in meals served over the year in comparison to last year. Full statistics for the year can be seen in Appendix 1.
As part of a long-term plan to enhance the provision of the services we undertook a ‘refresh’ of the storage provision at the Scout Hut. This created the opportunity for optimising hygiene and increasing efficiency and the volunteer experience. Further improvements included providing trolleys to reduce manual handling and excessive movement of individual items from the storage facility to the kitchen.
Proactive engagement took place with the Saturday volunteer team to ensure consistency of approach, common practices and fully integrate the service with the week day team.
**Marah Emergency Food Packs**
For those in most need, Marah provides a lifeline in the form of a selection of basic foods that will last for three days for a single person. Each pack consists of staples such as cereals, baked beans, pasta, milk and juice – and the odd treat like a packet of biscuits. This need arises because some of our guests continue to struggle with little or no income due to having their benefits stopped or reduced by sanction for a variety of reasons. Many of our guests have mental and physical health needs and often struggle to cope in all aspects of their lives. As well as addressing hunger and the need for food, the food pack can make a big difference to their wellbeing and ability to cope with daily life.
Stroud District Foodbank provides the food packs, and we monitor and record how they are issued. This has been due to increased management of the distribution system.
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## **Marah Hardship Payments**
Marah has a very limited fund to assist guests in urgent need. This includes providing bus/train tickets to attend hospital, probation, benefits and other appointments. In extreme circumstances a small one-off top-up payment is provided to help with gas/electricity supply. Those receiving such help are referred to P3 or other advice services if not already receiving such support. The Drop-in Manager manages the hardship payments and cash is never given out.
## **Advocacy and Guest Support**
Marah’s Drop-in Manager acts as a vital link between our guests and various agencies in the area. Our guests can access support and practical help in connecting with social services, local authorities and with our local partner agency P3, which is a national charity funded to provide advice and support in local communities.
Our Drop-in manager engages with our guests and builds relationships of trust and support. He provides advice and guidance when requested and gives them the confidence to seek out the help they may need.
## **A guest story: Two returning faces**
The following case example reflets how Marah’s engagement with people on the margins can positively affect their lives.
As a long term volunteer, I am used to seeing guests come and go. Recently two guests came into the drop and one I instantly recognised and the other I had a vague feeling I recognised. Engaging with them, it transpired that they had both been regular guests and at that time they were in addiction to drugs and/or alcohol. Our manager supported both for a long period of time, securing one of them a place in rehab and a resultant avoidance of prison. Both are now drug and alcohol free and have been for a long time and are now supporting someone who is in the early stages of recovery. They came back just to say hello and to let us know that they were doing well.
## **Partnerships**
Marah is committed to effective partnership working and is proud of the relationships we have established.
**P3 Housing support** : P3 is a national charity providing advice and support on local areas. A P3 advice worker regularly attends our Monday Drop-in every week.
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Marah also refers guests directly to receive support and we have established a good partnership over the past few years which is of great benefit to our guests. P3 advise on a range of issues including homelessness, rent arrears and welfare benefit issues.
**The Rough Sleepers Outreach Team** work with street homeless people and has a strong working relationship with Marah. We work closely together to ensure street homeless people are assisted quickly – the aim being to secure appropriate support and access to accommodation. The team often attend our Drop-in. The Outreach Service is currently provided by P3 Charity.
**Stroud District Council Housing Advice & Homelessness Prevention Team** have an awareness of our work supporting homeless people and assisting those in accommodation to retain it. We support our guests in accessing this service by phone and online and have established a good working relationship with the advice team.
**Open House** are a local charity providing a range of services to vulnerable people. They manage a hostel for homeless people and we have established a good working relationship offering support to individuals known to both Marah and Open House.
**Ark House** comprises of self-contained accommodation with support for vulnerable young people aged between 16 and 25 who are registered as homeless. Any excess meals left at the end of Marah’s Drop-in service are delivered to the Ark House hostel.
**Network of Stroud food Hubs** aims to address food poverty on a local level in a sustainable way. Aiming to reduce food waste and enhance food distribution, supporting member groups with similar aims. Marah has joined the group so that we can enhance local services, support one another and share ideas, resources and expertise to help address the food needs of the local community.
**Stroud District Foodbank:** supply Marah’s emergency food packs and some supplies for the Drop-in including tea, coffee and tinned items.
**Outreach Vaccination & Health Team, Gloucestershire Health and Care HNS Foundation Trust:** The Outreach Clinic staff regularly visit the Drop-in and offer a Community Health Check service. This has been a real success, engaging hard-to-reach people and the local community. The Hepatitis Testing team visit the drop in regularly to offer testing and support.
**Stroud Hygiene Bank** supplies toiletries and personal hygiene products on a regular basis to the drop in.
**The Cotswolds Dog and Cats Home, Vet Outreach:** Following their assistance with donations of free pet food for our guests to access, we now welcome the Home’s free outreach vet service on a regular basis. Our guests can bring their pets for free treatment and advice which our guests would otherwise struggle to afford.
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**FareShare** is a national charity that co-ordinates the distribution of excess food from local supermarkets. Marah receives food to use and to give out to our guests from Waitrose and Tesco and this includes fresh fruit, vegetables, tinned and dry goods.
**VIA** provide Drug and Alcohol Recovery services in Stroud and Marah signposts people to their services when appropriate and encourages those in addiction to engage with them.
**Emmaus** : We work closely with the local Emmaus shop team, jointly keeping in touch with and supporting rough sleepers; providing sleeping bags, clothing and other items when needed.
Marah continues to have good working relationships with other local agencies and services, including **Citizens’ Advice Bureau** , local **GP services** and the local **Neighbourhood Police Team** and **Community Wardens** .
Our drop in volunteers regularly provide practical support and help to our guests.
## **Support from the Local Community and Business**
The local community is very supportive of the work we do and we have welcomed special support and events, which have also helped to raise Marah’s profile. The total cost of our Christmas meal was very kindly covered by a local company, Nuview Ltd. for the seventh year running. Stroud supermarkets, Waitrose and Tesco supply us weekly with food due to go out of date which is used in the kitchen and distributed to our guests.
## **Our People**
Marah’s main resource is its people and the contribution they make. We have a group of around 40 volunteers who assist with Drop-in operations, cooking and kitchen tasks, and administration.
Volunteers gave an amazing total of 6,190 hours of their time this year.
In line with our stated objectives for 2024-25, Trustees have introduced updating sessions into the annual planning round. These sessions have been planned on a ‘Closed for Training’ basis and take place half an hour at the end of a session. These double as Volunteer Voice and updating/training sessions. Individual volunteers have opted to take part in training and a Training Record is held centrally.
## **TARGETS FOR 2025 -26**
**The overarching aim of the Marah Trust for 2025 - 2026 is to**
## **FINANCE**
- Investigate new project funding for a more major upgrade to the service
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- Set Target for £90,000 to accommodate enhancements and take account of the
- rise in wages
- Appoint 2 members of staff to cover Food Service and Support
## **FOOD SERVICE**
- Meet the standards for Grade 4 on the Environmental Health Inspection
- Consult on improvements to the ambience at the Scout Hut
- Upgrade standards of storage and stock control and rotation
## **VOLUNTEERS**
- Maintain an emphasis on the recruitment and retention of volunteers
- Consult on the ways in which we can improve the volunteer experience,
- particularly through volunteer voice and a training programme
## **SUCCESSION PLANNING**
- Manage the changeover of staff and trustees as identified on the Risk Register
- Recruit new Trustees
## **GUEST SUPPORT**
- Canvas guests through a Questionnaire to establish any improvements,
- enhancements we can make to our current provision
- Explore additional services through health and well-being agencies
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## **Structure, Governance and Management**
## **Governing Document**
The Trust is a private company limited by guarantee, incorporated in England and Wales on 6 March 2006 and registered as a charity on 20 July 2006. The company was established under a Memorandum of Association which sets out its objects and powers and is governed under its Articles of Association. In the event of the company being wound up, its members are each required to contribute an amount not exceeding £1.
## **Organisational Structure**
The Trust’s Articles provide that its affairs shall be managed by the Trustees who are its Directors under company law and Trustees under charity law. They give their time voluntarily and receive no benefits from the Trust. Expenses reclaimed from the Trust are set out in Note 9 of the Financial Statements.
The Trustees are actively involved in determining strategy, direction, oversight and control. The Trustees meet on average monthly and further meetings may be held to deal with specific matters as the need arises.
## **Recruitment And Appointment of Trustees**
Under the Articles, Trustees are appointed by the Members of the Trust and serve for a three-year term. A retiring Trustee, if willing to stand and duly proposed may stand for reappointment at the meeting at which (s)he retires. There is no limit on the number of reappointments permissible. At the first meeting of Trustees after the AGM the Trustees appoint a Chair from their number.
## **Trustee Induction and Training**
Marah is committed to providing suitable induction and training to Trustees. All Trustees before appointment should be made aware of the following:
- the duties, responsibilities and obligations of Trustees
- the governing documents of the Trust and relevant operational procedures
- the Trust’s vision, its strategic goals and plans for the immediate future
- matters considered by the Trustees in the preceding 12 months, as covered by the minutes of meetings
- the Trust’s current financial position, as set out in the latest financial statements and management accounts.
## **Related Parties and Networking Relationships**
Marah has established good working relationships with local partner agencies, including the CAB, Independence Trust (drugs and alcohol service), local police, mental
health services and local authority housing department. The Trust seeks to relate to local churches and Christian agencies having complementary visions and objectives.
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## **Risk Management**
The Trustees keep under review the major risks to which the Trust is exposed and seek to keep in place the appropriate procedures and systems to minimise those risks.
A significant external risk is the uncertainty of income, both in timing and quantum. To minimise the impact of fluctuating income, the Trustees seek a level of Free Reserves in hand in accordance with the Reserves Policy stated on page 8. To help minimise the uncertainty of the level of ongoing donations, the lack of which could affect the Trust’s ability to carry on providing its range of services, ways and means continue to be explored to see how the Trust’s income generating activities can be expanded.
As regards internal risk, with the Trust being a small organisation having only three part-time employees and being almost totally dependent on volunteers, there is a threat that lack of volunteers could endanger the continuance of its operations. There is only limited action the Trust can take but it does promote its needs through all possible means, including direct approach to possible individuals.
In respect of other internal risks, the Trustees aim to minimise these through procedures for authorisation of all transactions and projects for all operational aspects of the Trust. These procedures are reviewed periodically to ensure they continue to meet the needs of the Trust.
## **Membership of the Trustees**
The Trustees (who are also Directors of the Trust for the purposes of company law) serving during the year and up to the date of this Report are set out on page 1.
## **Responsibilities of the Trustees**
The Trustees are responsible for preparing their report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The trustees have adopted the provisions of the Statement of Recommended Practice (SORP FRS102) Accounting and Reporting by Charities applicable from January 2019 and subsequent amendments.
Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the Trust and of the incoming resources and the application of resources, including the income and expenditure, of the Trust for the year. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently.
- observe the methods and principles in the Charities Statement of Recommended Practice; to make judgements and estimates that are reasonable and prudent.
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- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the Trust will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Trust 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 Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Independent Examiner**
The Trustees appointed TSL Accounting Limited to be the Independent Examiner for the purposes of these Financial Statements
This Report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
Approved by the Trustees on …………………………………………………. and signed on its behalf by
………………………………………………………………………………………… Jacqueline M Natt Chair of Trustees
…………………………………… Date of approval …………………..
Treasurer Jim Coubrough
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## **Independent Examiners’ Report to The Trustees of Marah Trust on The Unaudited Financial Statements**
I report on the accounts of the Marah Trust for the year ended 31 March 2025 which are set out below.
## **Respective responsibilities of the Trustees and Examiner**
The Charity’s Trustees (who are also the Directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”) and the Charities Act 2011 (“the 2011 Act”). The Trustees consider that an audit is not required for this year (under section 144 of the Charities Act 2011 (the Act) and under Part 16 of the 2006 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts (under section 145 of the 2011 Act).
- to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act); and
- to state whether particular matters have come to my attention.
## **Independent examiners’ statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that, in any material respect:
- The accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the financial statements do not accord with such records; or
- the financial statements do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 and the Charities Regulations 2008 other than any requirement that the financial statements give a ‘true and fair’ view which is not a matter considered as part of an independent examination: or
- the financial statements have not been prepared in accordance with the methods and principles of the Charities SORP (FRS102)2015.
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 to enable a proper understanding of the financial statements to be reached.
Malcolm Robinson August 2025 Independent Examiner Haywards Heath
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## **MARAH TRUST**
## **Income & Expenditure**
|**Details**
**Income and Endowments**
**from**
Donatons and Legacies
Investments
**Expenditure**
Accounts & Book-keeping
Bank charges
Client Assistance
DBS Administraton
Depreciaton
Drop-in Accommodaton
Drop-in Consumables
Drop-in Equipment
Fundraising
Health & Safety
Informaton Technology
Insurance
Legal
Membership
Ofce Costs
Professional Fees
Refurbishment
Rent
Salaries
Staf Expenses
Telephone
Volunteer Expenses
**Net Income/Expenditure**
Capital Account Brought
Forward
**Capital Account carried forward**|**As at 31 March 2025**
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
65,242
17,000
82,242
4,178
4,178
**69,420**
**17,000**
**86,420**
2,915
2,915
105
105
284
284
139
139
284
284
7,835
2,704
10,539
14,600
7,130
21,730
871
288
1,159
523
523
-
-
794
794
60
60
82
82
180
180
1,023
1,023
120
120
653
653
2,229
2,229
23,925
6,878
30,803
3,706
3,706
123
123
31
31
**60,482**
**17,000**
**77,482**
**8,938**
-
**8,938**
132,988
-
132,988
**141,926**
**-**
**141,926**|**As at 31 March 2024**
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
72,754
17,000
89,754
2,260
2,260|
|---|---|---|
|||**75,014**
**17,000**
**92,014**
2,600
2,600
-
-
197
197
292
292
126
126
4,323
3,862
8,185
17,176
4,827
22,003
2,581
48
2,629
220
220
83
83
43
43
624
624
13
13
-
-
669
669
-
-
111
111
2,177
2,177
21,779
8,263
30,042
31
31
39
39
30
30|
|||**53,114**
**17,000**
**70,114**|
|||**21,900**
-
**21,900**
111,088
-
111,088|
|||**132,988**
**-**
**132,988**|
Page **20** of **30**
## **MARAH TRUST Charity No: 1115471**
## **Company No: 5731514**
## **Balance Sheet**
||**Balance Sheet**||
|---|---|---|
|**Details**
**Fixed Assets**
Tangible Assets
**Total Fixed Assets**
**Current Assets**
Cash at bank & in hand
Deferred Expenditure
Debtors
**Total Current Assets**
**Creditors**
Amounts falling due in one year
Amounts falling due afer one
year
**Total Current Liabilites**
**Net Current Assets/(Liabilites)**
**Total Net Assets or Liabilites**
**Funds of the Charity**
Restricted Income Funds
Unrestricted Funds
**Total Funds**|**As at 31 March 2025**
**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
953
953
953
-
-
953
140,261
140,261
768
768
844
844
141,873
-
-
141,873
900
900
-
-
900
-
-
900
140,973
-
-
140,973
**141,926**
**-**
**-**
**141,926**
-
-
-
141,926
141,926
**141,926**
-
-
**141,926**|**As at 31 March**
**2024**
**Total**
**Funds**
**£**
500|
|||500
132,740
-
735|
|||133,475
987
-|
|||987|
|||132,488|
|||**132,988**|
|||-
111,088|
|||**111,088**|
Page **21** of **30**
## **MARAH TRUST**
## **BALANCE SHEET – CONTINUED**
## **AT 31 MARCH 2025**
The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP
**Jacqueline Natt**
**Date of approval …………………………………**
## **Chair**
**Jim Coubrough**
**Date of approval………………………………….**
**Trustee**
Page **22** of **30**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1. ACCOUNTING POLICIES**
## **Accounting Convention**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (SORP FRS 102) 2015 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to the particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment: 20% on reducing balance.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Page **23** of **30**
## **1. ACCOUNTING POLICIES (Continued)**
## **Going concern**
The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. On review, the Trustees have concluded that they are to adopt the going concern basis in preparing these financial statements.
## **1. VOLUNTARY INCOME**
|2025
£
Personal giving donations
24,696
Gift aid tax reclaimed
3,233
Membership
-
Donations from organisations
300
Grants
49,000
Corporate giving
-
Church giving donations
5,013
Church giving regular
-
82,242
**2.**
**ACTIVITIES FOR GENERATING FUNDS**
2025
£
Fundraising Events
-
**3.**
**INVESTMENT INCOME**
2025
£
Deposit Account Interest
4,178
**4.**
**INCOMING RESOURCES FROM CHARITABLE ACTIVITIES**
2025
£
Foodbank
-
**5.**
**COSTS OF GENERATING VOLUNTARY INCOME**
2025
£
Rent
2,229
Insurance
60
Computer consumables
794
Office expenses
1,251
4,334
**6.**
**CHARITABLE ACTIVITIES COSTS**
2025
£
Charitable activities
69,608
6|2024
£
27,580
3,473
-
3,088
46,950
-
8,609
-
89,700
2024
£
54
2024
£
2,260
2024
£
-
2024
£
2,177
624
82
669
3,552
2024
£
3,209|
|---|---|
Page **24** of **30**
## **7. GOVERNANCE COSTS**
|**.**
**GOVERNANCE COSTS**|||
|---|---|---|
|Accountancy and bookkeeping
Independent Examination of Accounts
Payroll Costs
Legal fees|2025
£
2,915
120
139
82
3,256|2024
£
2,240
360
614
13|
|||3,227|
## **8. NET INCOMING/(OUTGOING) RESOURCES**
Net resources are stated after charging/(crediting):
|Depreciation – owned asset
|2025
£
284|2024
£
126|
|---|---|---|
## **9. TRUSTEES’ REMUNERATION AND BENEFITS**
There were no trustees’ remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **Trustee’s expenses**
There were no trustees’ expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
## **10. STAFF COSTS**
|Wages and salaries
Employer’s Pension Cost
Employer’s National Insurance
Payroll costs
The average monthly number of employees during
Drop in manager
Drop in cook
No employees received emoluments in excess
of £60,000.|2025
£
34,158
351
-
524
35,033
the year was as
2025
1
2
-|2024
£
29,112
316
-
614
30,042
follows:
2024
1
2
-|
|---|---|---|
Page **25** of **30**
## **11. TANGIBLE FIXED ASSETS**
|||Plant &|Computer|
|---|---|---|---|
|||Machinery
|Equipment|
|||**£**
|**£**|
|**COST**||||
|At 1 April 2024||-|4,592|
|Additions||737|-|
|At 31 March 2025||737|4,592|
|**DEPRECIATION**||||
|At 1 April 2024||-
|4,092|
|Charge for year||184
|100|
|At 31 March 2025||184
|4,192|
|**NET BOOK VALUE**||||
|At 31 March 2025||553|400|
|At 31 March 2024||-|500|
|||__||
|**12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
|||2025|2024|
|||£|£|
|Trade debtors||-|-|
|Accrued Income||-|-|
|Other Debtor – Trade Creditors||25|-|
|Gift Aid tax repayment||844
|735|
|Prepayments||768
|-|
|||1,638
|735|
|**13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
|2025|2024|||
|||£|£|
|Trade creditors||-|5|
|Social security and|other taxes|-|160|
|Pensions||132|122|
|Wages and salaries||-|-|
|Accrued expenses||
768
|700|
|||900|987|
Page **26** of **30**
## **14. MOVEMENTS IN FUNDS Current Year (2024 to 2025)**
||Net|||
|---|---|---|---|
||At 1stApril
|movement in|At 31stMarch|
||2024|funds|2025|
||£|£|£|
|**Unrestricted**|**funds**|||
|General fund|132,988
|8,938|141,926|
## **Restricted funds:**
Received: Julia & Hans Rausing for Drop-in costs: £17,000 – expenditure £17,000
|Restricted fund
|-|-|-|
|---|---|---|---|
|**TOTAL FUNDS**
|132,988|8,938|141,926|
|Net movement in funds, included in the above are|||as follows:|
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund
|69,420|(60,482)|8,938|
|**Restricted funds**||||
|Restricted fund
|17,000
|(17,000)|-|
|**TOTAL FUNDS**
|86,420
|(77,482)
|8,938|
Page **27** of **30**
## **Prior Year (2023 to 2024)**
Net
|Net|||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||At 1stApril||movement in||||At 31stMarch||||
||2023|||funds|||2024||||
||£|||£|||£||||
|**Unrestricted funds**|||||||||||
|General fund|111,088||21,900||||132,988||||
|**Restricted funds**|||||||||||
|Restricted fund
|-
|-||||-|||||
|**TOTAL FUNDS**|111,088|||21,900|||132.988||||
|Net movement in funds, included in the|||above are||as follows:||||||
||Incoming||Resources||||Movement||||
||resources||expended||||in funds||||
||£||£||||£||||
|**Unrestricted funds**|||||||||||
|General fund|75,014||(53,114)||||21,900||||
|**Restricted funds**|||||||||||
|Restricted fund|17,000
||(17,000)|||||-
|||
|**TOTAL FUNDS**|92,014||(70,114)||||21,900||||
|**5. CASH AT BANK AND IN HAND**|||||||||||
||||||2025||||2024||
|||||||£|||£||
|Lloyds Treasurers’ account|||||68,342|||65,114|||
|Lloyd’s Debit Card accounts||||||1,431||1,338|||
|Lloyds Deposit account||||||1||||1|
|CCLA Deposit account|||||70,462|||66,284|||
|Cash||||||-||||3|
||||||140,236
||132,740||||
## **15. CASH AT BANK AND IN HAND**
## **16. RELATED PARTY TRANSACTIONS**
There were no Related Party transactions.
Page **28** of **30**
## **MARAH TRUST**
## **Charity No: 1115471**
## **Company No: 5731514**
## **Balance Sheet**
|**Details**
**Fixed Assets**
Tangible Assets
**Total Fixed Assets**
**Current Assets**
Cash at bank & in hand
Deferred Expenditure
Debtors
**Total Current Assets**
**Creditors**
Amounts falling due in one year
Amounts falling due afer one
year
**Total Current Liabilites**
**Net Current Assets/(Liabilites)**
**Total Net Assets or Liabilites**
**Funds of the Charity**
Restricted Income Funds
Unrestricted Funds
**Total Funds**|**As at 31 March 2025**
**Unrestricted**
**Restricted**
**Endowment**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
**£**
953
953
953
-
-
953
140,261
140,261
768
768
844
844
141,873
-
-
141,873
900
900
-
-
900
-
-
900
140,973
-
-
140,973
**141,926**
**-**
**-**
**141,926**
-
-
-
141,926
141,926
**141,926**
-
-
**141,926**|**As at 31 March**
**2024**
**Total**
**Funds**
**£**
500|
|---|---|---|
|||500
132,740
-
735|
|||133,475
987
-|
|||987|
|||132,488|
|||**132,988**|
|||-
111,088|
|||**111,088**|
Page **29** of **30**
## **2024 – 2025 Year End Statistics**
|**APRIL**
**MAY**
**JUNE**
**JULY**
**AUG**|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**Total**
**Volunteer**
**Hours**|**Other**
**Volunteer**
**Hours**|**Volunteer**
**Hours**|**Meals**|**Guest Meals**
**2nd**|**Voluntee**
**r Meals**|**Total**
**Emergency**
**Food Packs**
**Issued**|**Guest**
**Contacts**|**Total**
**sessions**
**in month**|**Total**
**Guest**
**Meals**|**Average Client**
**visits per**
**month**|**Average**
**Meals per**
**session**|
||||||||||||||
||566|77|489|575|757|50|60|33|17|1332|34|78|
||513|69|444|498|766|85|54|27|18|1264|28|70|
||454|46|408|552|694|44|44|20|17|1246|32|73|
||504|63|441|507|765|49|46|23|18|1272|28|71|
||527|62|465|542|736|46|43|36|18|1278|30|71|
|**SEPT**|512|80|432|562|746|39|49|30|17|1308|33|77|
|**OCT**|550|110|441|476|670|53|32|37|17|1146|28|67|
|**NOV**
**DEC**
**JAN**
**FEB**
**MARC**
**H**
**TOTAL**|545|94|451|477|703|44|43|21|18|1180|27|66|
||498|88|410|395|519|45|33|28|17|914|23|54|
||513|101|412|394|574|50|40|37|18|968|22|54|
||485|98|387|387|598|57|22|30|16|985|24|62|
||524|97|427|456|671|50|48|14|18|1127|25|63|
||**6190**|**984**|**5206**|**5821**|**8199**|**612**|**514**|**336**|**209**|**14020**|**28**|**73**|
Page **30** of **30**