THE B & J CHARITABLE TRUST Charity Number 1118734 ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 30th SEPTEMBER 2025 THE B & J CHARITABLE TRUST th Year ended 30 September 2025 Reference and administrative details Trustees Ms B Webb Mr J Pearson Mr M Pearson Ms D Webb-Hobson Registered office The Little Manor 45 Tytherington Lane Bolli ngton Macclesf ield Cheshire SKIO 2JS Bankers Handelsbanken 48 Alderley Road Wilmslow Cheshire SK9 INY Independent Examiner M Heaton FCCA FCIE DChA KM, Chartered Accountants l Floor Block C The Wharf Manchester Road Burnley Lancashire BBII IJG THE B & J CHARITABLE TRUST th Year ended 30 September 2025 TRUSTEE5 ANNUAL REPORT The trustees present their report with the financial statements of the charity for the year ended 30th September 2025. OBJECTIVES AND ACTIVITIES The object of the charity is the furtherance of such charitable purpose or cha ritable purposes in any part of the world a nd if more tha n one in such proportions and in such ma nner as the trustees shall from time to time think fit. The activity of the charity is currently maki ng of grants mainly to projects i n Asia. The trustees have complied with the requirements of the Charity Commission with regard to public benef it. The charity awarded grants totalling £70,432 to organisations during the year. mainly for projects in south east Asia, with the emphasis on a nima l and chi Idren's welfare. FINANCIAL REVIEW Financial position At the year end, the funds of the charity amounted to Cash Investment portfolio Investment property £69,794 £134,048 £165,000 The charity aims to reta in enough f unds for urgent appeals and to ensure that sufficient cover is availa ble for on- going projects. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is established by a trust deed dated 31st January 2007. The trustees are appoi nted by the existing trustees as and when a need arises; the trustee body meets on a regular basis to consider the making of grants from the cha ritable funds. Rlsk Revlew The Trustees regularly review business risk. th Approved by order of the board of trustees on 30 April 2026 and signed on its behalf by: Ms B Webb- Trustee THE B & J CHARITABLE TRUST th Year ended 30 September 2025 Independent Examiners Report I report to the cha rity trustees on my exa mination of the accounts of the charity for the year th ended 30 September 2025 which are set out on page5 5 and 6. Responslbllltles and basls of report As the cha riws trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the charity's accounts ca rried out under section 145 of the Act and in carrying out my examination I have fol lowed all the appl icable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in a ny material respect: accounting records were not kept in respect of the charity as required by section 130 of the Act: or the accounts do not accord with those records I have no concerns and have come across no other matters in connection with the exam ination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. M R Heaton FCCA FCIE DChA KM 1st Floor Block C The Wharf Manchester Road Burnley BBII IJG th 30 April 2026 THE B & J CHARITABLE TRUST th Year ended 30 September 2025 RECEIPTS AND PAYMENTS ACCOUNT Unrestricted funds 2025 Unrestricted funds 2024 Recelpts Donations Gift Aid tax reclaimed Interest on cash deposits Rental income 68,000 12,601 51,500 12,536 787 6,025 5,718 Tota I receipts Payments Nepal Animal Welfare India Animal Welfare Nepal Child Welfare Europe Anima I Welfare Accountancy & Legal fees Bank charges Property maintenance 44,862 3,000 18,570 4,000 3,174 246 3,799 52,509 3,000 21,460 6,000 11,168 265 427 Total payments Net of receipts/lpaymentsl Cash funds last year end Transfer to investment portfolio Cash funds this year end 8,669 61,123 123,9811 210,104 1125,0001 THE B & J CHARITABLE TRUST th Year ended 30 September 2025 Statement of assets and liabilities at the end of the year Unrestricted funds Investment portfolio lincrease in valuation in year of £9,048) £134,048 Cash funds £69,792 Investment property at valuation on receipt £165,000 th Approved by the Trustees and signed on their behalf on 30 Apri12026 by: Ms B Webb Trustee NOTES TO THE FINANCIAL STATEMENTS l Basis of preparation These accounts have been prepared on the Receipts a nd Payments basis in accordance with the Charities Act 2011. 2 Fund Accounting Unrestricted funds are those that can be expended at the discretion of the trustees in the furtherance of the objects of the charity 3 Taxation The charity is not liable to tax on its charita ble activities. The charity is not registered for VAT. Irrecoverable VAT is included in the expense to which it relates. 4 Transactions with trustees No remuneration nor expenses were paid to trustees or any persons connected with them during the year.