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2025-08-31-accounts

REGISTERED COMPANY NUMBER: 05929370 (England and Wales) REGISTERED CHARITY NUMBER: 1119911

Report of the Trustees and

Financial Statements

for the Year Ended 31 August 2025

for

Acts Trust

Acts Trust

Contents of the Financial Statements for the year ended 31 August 2025

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Statement of Financial Position 8
Statement of Cash Flows 9
Notes to the Statement of Cash Flows 10
Notes to the Financial Statements 11 to 16

Acts Trust

Report of the Trustees

for the year ended 31 August 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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).

I am truly honoured and thankful to share this report, which showcases the incredible impact Acts Trust has made throughout the 2024-2025 period. This year is particularly significant as it represents nearly two decades - nineteen years, to be exact - of our work as a registered charity within the Lincoln community. It is a joy to spotlight the successes of our brilliant team, which is fueled by the passion of roughly 300 volunteers and supported by 26 staff members and casual colleagues.

The past year has played out against a challenging landscape, shaped by the deepening energy and cost-of-living crises alongside a worrying rise in mental health struggles, especially among the youth. Yet, even in the face of these significant social hurdles, our team has remained steadfast. Their dedication to our primary goal - empowering the people of Lincolnshire to break the cycle of poverty - has been nothing short of inspiring.

Acts Trust continues to be rooted in the Christian faith, having been founded in 2006 by Alive Church Lincoln (previously known as New Life Lincoln) to grow initiatives first started by church members. It is important to note that while we are faith-inspired, we are never faith-biased; our dedication to supporting every resident of Lincoln, irrespective of their background, gender, ethnicity, orientation, or ability, is absolute.

Page 1

Acts Trust

Report of the Trustees for the year ended 31 August 2025

OBJECTIVES AND ACTIVITIES Objectives and aims

Our identity is defined by;

Empowerment

We equip individuals to tap into their own inner potential, helping them navigate obstacles and take the lead in transforming their lives for the better.

Boldness

We are unafraid to hold our ground, fueled by a courageous belief that real, lasting change is truly achievable.

Advocacy

We serve as passionate advocates for those who feel unheard. We are our community’s biggest cheerleaders, proving that when people are supported and empowered, they have the power to defeat poverty.

Intelligence

Our team is both insightful and forward-thinking. We prioritise understanding the lived experiences of those we serve, applying creative problem-solving and rigorous self-evaluation to everything we do.

Integrity

As a charity deeply embedded in the local area, we have built a trusted reputation across the city for consistently achieving high-quality, sustainable outcomes.

Our Values: Honour, Empowerment, Determination, Generosity, Excellence, and Relationships.

A Unified Support Programme

Our various initiatives and activities are woven together into a cohesive network, providing all-encompassing, holistic care for every individual we encounter. This joined-up approach ensures that someone coming to us for emergency food aid can easily transition into services that tackle the underlying issues, be it financial coaching, career support, mental health resources, or the simply our befriending programmes. In the same way, our work with young people ripples outward to include the whole family unit, fostering transformation that truly lasts.

Achievements and Challenges

As the cost of living crisis intensifies alongside growing mental health concerns, we continue witnessing unprecedented demand for our services. These compounding challenges disproportionately affect Lincoln's most vulnerable residents, keeping our teams continuously engaged and deeply committed to both our mission and the people we serve.

RAFT: Our RAFT initiative is still on an upward trajectory, delivering essential crisis relief paired with long-term developmental aid for residents navigating financial instability throughout Lincoln.

Foodbank: By collaborating with several local churches, we operate six distribution hubs that supply emergency food parcels to those in need. Over the past year, we handled 4,001 referrals, which provided 72,469 meals - nearly a third of which (32%) supported children. We are encouraged by an 11% decrease in foodbank usage. This shift highlights our smarter approach: utilising detailed Needs Assessments with our referrers, providing on-site access to Citizens Advice, and successfully transitioning many individuals toward the Community Grocery. Most encouragingly, we’ve had some full-circle moments as many former recipients returned this year as volunteers.

Community Grocery: In February, we celebrated the second anniversary of our Community Grocery at our current site of Beaumont Manor.. This project has seen incredible engagement, with 22,267 visits (a 5% rise compared to last year) from locals seeking nutritious, low-cost food. More than just a shop, it serves as a gateway to empowerment Restore programmes. Over the last twelve months, membership jumped by 938, with an average of 87 members visiting every single day.

Restore Programme: Dedicated to helping adults overcome the complexities of poverty, our Restore Programme has continued to delive r quality face-to-face support. Our impact this year includes:

-405 total enrollments in the Restore Programme

-152 individuals connected to ongoing, multi-agency assistance through our Restore Triage process The Restore System, our custom triage software, remains a vital tool. Thanks to the "No Wrong Door" project (funded by UKSPF), we offer foodbank referrers free access to our Needs Assessment tool, ensuring more accurate signposting. Additionally, for the second year in Winter 24/25, the system has been instrumental in managing warm pack referrals across the wider Lincolnshire area.

International Welcome Café: Our Thursday afternoon meetups at Alive Lincoln Central remain a cornerstone for community integration. This year, the International Welcome Café provided a friendly space for 152 people arriving from 31 different nations, helpin g them find their footing and build connections in their new home.

Page 2

Acts Trust

Report of the Trustees

for the year ended 31 August 2025

Energize : Our youth work, serving those aged 8–18 in schools and community hubs, continues to evolve as we realign our support structure to mirror Alive Church’s three locations (North, South, and Central Lincoln) to ensure more localised impact. This year was especially significant as it marked our final summer supported by Children In Need. We celebrated this milestone with a vibrant summer programme that reached over 1,500 people, reinforcing the relationships built during the school year. Looking ahead, we are currently navigating the transition of the Energize project over to Alive Church. This began with Alive Central in March 2025. We are focused on creating a seamless handover that ensures the legacy of our youth work continues to thrive within the church's long-term vision.

Night Light & Twilight Services: Our Night Light Cafés continue to provide a vital sanctuary across Lincolnshire. Hosted within various churches and charities and staffed by skilled volunteers, these spaces offer a peaceful environment for individuals in mental health distress. This initiative stands as a premier example of how the voluntary sector and the NHS can collaborate to produce tangible results. By providing a non-clinical alternative for support, we have successfully reduced the st rain on emergency services. Key highlights from the 2024-2025 period include: - Impactful Diversion: We recorded 383 instances where guests were successfully diverted from clinical services across the county, ensuring they received the right support in a community setting - Widespread Reach: Our Night Light cafés saw a remarkable 20,327 attendances throughout Lincolnshire, highlighting the deep-rooted need for these safe spaces

Our Team:

Our greatest strength continues to be the remarkable individuals, both our professional staff and our selfless volunteers, whose heart for our mission fuels everything we do. Their passion is the engine behind our work to empower people and break the cycle of poverty.

We also recognise that we cannot do this work in isolation. We are incredibly grateful for the strategic partnerships we’ve built with numerous organisations that share our heart for Lincoln. Our CEO, Simon Hawking, remains a key voice for Acts Trust, representing our values and mission across various city and county-wide boards and collaborative networks.

Finally, we want to express our deepest gratitude to our funders and donors. Whether you have supported us through a significant grant, a one-off gift, or a faithful monthly donation, your generosity is the lifeline of our organisation. It is your investment that ensures our projects remain effective, sustainable, and capable of reaching those in our community who need it most.

Here is a list of our funders over £2,500. This is both public and non-public funding: - Alive Church

Page 3

Acts Trust

Report of the Trustees for the year ended 31 August 2025

OBJECTIVES AND ACTIVITIES

Future Plans

The journey Acts Trust has taken over the last 19 years is nothing short of inspiring. As we reflect on nearly two decades of service, we feel exceptionally well-prepared for our 20th year ahead. We are ready to continue empowering individuals to overcome personal challenges while driving meaningful, positive change throughout our city.

As we look toward the 2025-2026 period, Acts Trust is entering an exciting season of transition and growth. Our focus remains on sustainability and expanding our reach to ensure our impact lasts for generations to come.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

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

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

05929370 (England and Wales)

Registered Charity number

1119911

Registered office

Beaumont Manor Beaumont Fee Lincoln LN1 1UL

Trustees

Mrs J G Blundell Mr J G Boughton-Thomas Mr D Collins Mr L Delong (resigned 8.2.26) Mr J Gibson Ms M J Smith Mr N J Woodcock

Company Secretary Ms B Lloyd

Independent Examiner

Steve Robinson ACA Nicholsons Chartered Accountants Newland House The Point Weaver Road LINCOLN Lincolnshire LN6 3QN

Approved by order of the board of trustees on 24 May 2026 and signed on its behalf by:

Page 4

Acts Trust

Report of the Trustees for the year ended 31 August 2025

Mrs J G Blundell - Trustee

Page 5

Independent Examiner's Report to the Trustees of Acts Trust

Independent examiner's report to the trustees of Acts Trust ('the Company')

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

Responsibilities and basis of report

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

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

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

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

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

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

Steve Robinson ACA

Nicholsons Chartered Accountants Newland House The Point Weaver Road LINCOLN Lincolnshire LN6 3QN

26 May 2026

Page 6

Acts Trust

Statement of Financial Activities

for the year ended 31 August 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
4
Acts Core
Other trading activities
3
Other income
Total
EXPENDITURE ON
Raising funds
5
Charitable activities
6
Acts Core
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
177,266
176,160
14,587
11,853
379,866
9,303
463,442
472,745
(92,879)
272,568
179,689		 Restricted
funds
£
25,050
540,751
33
-
565,834
-
548,107
548,107
17,727
218,737
236,464		 2025
Total
funds
£
202,316
716,911
14,620
11,853
945,700
9,303
1,011,549
1,020,852
(75,152)
491,305
416,153		 2024
Total
funds
£
222,155
756,404
6,050
13,275
997,884
148
883,380
883,528
114,356
376,949
491,305

The notes form part of these financial statements

Page 7

Acts Trust

Statement of Financial Position

31 August 2025

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
11
19,213
CURRENT ASSETS
Debtors
12
11,068
Cash at bank and in hand
271,037
282,105
CREDITORS
Amounts falling due within one year
13
(121,629)
NET CURRENT ASSETS
160,476
TOTAL ASSETS LESS CURRENT LIABILITIES
179,689
NET ASSETS
179,689
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
4,158
232,306
236,464
-
236,464
236,464
236,464		 2025
Total
funds
£
19,213
15,226
503,343
518,569
(121,629)
396,940
416,153
416,153
179,689
236,464
416,153		 2024
Total
funds
£
14,117
118,809
430,328
549,137
(71,949)
477,188
491,305
491,305
272,568
218,737
491,305

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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

The financial statements were approved by the Board of Trustees and authorised for issue on 24 May 2026 and were signed on its behalf by:

Mrs J G Blundell - Trustee

The notes form part of these financial statements

Page 8

Acts Trust

Statement of Cash Flows
for the year ended 31 August 2025
2025 2024
Notes £ £
Cash flows from operating activities
Cash generated from operations 1 80,935 44,558
Net cash provided by operating activities 80,935 44,558
Cash flows from investing activities
Purchase of tangible fixed assets (7,920) (4,096)
Net cash used in investing activities (7,920) (4,096)
Change in cash and cash equivalents in
the reporting period 73,015 40,462
Cash and cash equivalents at the
beginning of the reporting period 430,328 389,866
Cash and cash equivalents at the end of
the reporting period 503,343 430,328

The notes form part of these financial statements

Page 9

Acts Trust

Notes to the Statement of Cash Flows

for the year ended 31 August 2025

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2025 2024
£ £
Net (expenditure)/income for the reporting period (as per the
Statement of Financial Activities) (75,152) 114,356
Adjustments for:
Depreciation charges 2,823 4,268
Decrease/(increase) in debtors 103,584 (93,396)
Increase in creditors 49,680 19,330
Net cash provided by operations 80,935 44,558

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.9.24 Cash flow At 31.8.25
£ £ £
Net cash
Cash at bank and in hand 430,328 73,015 503,343
430,328 73,015 503,343
Total 430,328 73,015 503,343

The notes form part of these financial statements

Page 10

Acts Trust

Notes to the Financial Statements for the year ended 31 August 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 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 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.

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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

3.

DONATIONS AND LEGACIES
2025 2024
£ £
Gifts 131,303 145,055
Donations 71,013 77,100
202,316 222,155
OTHER TRADING ACTIVITIES
2025 2024
£ £
Fundraising events 14,620 6,050

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continued...

Acts Trust

Notes to the Financial Statements - continued for the year ended 31 August 2025

4. INCOME FROM CHARITABLE ACTIVITIES

INCOME FROM CHARITABLE ACTIVITIES
Activity
Funding
Acts Core
Fees
Acts Core		 2025
£
412,193
304,718
716,911		 2024
£
428,977
327,427
756,404
5.
RAISING FUNDS
Raising donations and legacies
Fundraising costs
6.
CHARITABLE ACTIVITIES COSTS
Acts Core
7.
SUPPORT COSTS
Acts Core
8.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Auditors' remuneration
Depreciation - owned assets		 Direct
Costs
£
1,004,805
Other
£
494		 2025
£
9,303
Support
costs (see
note 7)
£
6,744
Governance
costs
£
6,250
2025
£
6,250
2,824		 2024
£
148
Totals
£
1,011,549
Totals
£
6,744
2024
£
8,320
4,268

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Core		 2025
£
409,193
25,894
10,819
445,906
2025
30		 2024
£
354,131
20,437
9,361
383,929
2024
23

Page 12

continued...

Acts Trust

Notes to the Financial Statements - continued for the year ended 31 August 2025

10. STAFF COSTS - continued

No employees received emoluments in excess of £60,000.

Key management remuneration paid to key management during the year amounts to £152,336 (2024 - £42,946).

11. TANGIBLE FIXED ASSETS

Fixtures
Freehold
and
property
fittings
£
£
COST
At 1 September 2024
-
12,396
Additions
7,920
-
At 31 August 2025
7,920
12,396
DEPRECIATION
At 1 September 2024
-
7,393
Charge for year
-
1,001
At 31 August 2025
-
8,394
NET BOOK VALUE
At 31 August 2025
7,920
4,002
At 31 August 2024
-
5,003
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Credit card		 Motor
vehicles
£
2,548
-
2,548
2,548
-
2,548
-
-		 Computer
equipment
£
16,101
-
16,101
6,987
1,823
8,810
7,291
9,114
2025
£
2,654
12,572
15,226
2025
£
24,007
13,943
79,291
4,388
121,629		 Totals
£
31,045
7,920
38,965
16,928
2,824
19,752
19,213
14,117
2024
£
55,873
62,936
118,809
2024
£
13,285
6,830
48,926
2,908
71,949

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Page 13

continued...

Acts Trust

Notes to the Financial Statements - continued

for the year ended 31 August 2025

14. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Restore, Foodbank and Community
Grocery
Energize
Beaumont Manor
Essentials
Mental health promotion
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restore, Foodbank and Community
Grocery
Energize
Beaumont Manor
TOTAL FUNDS
Comparatives for movement in funds
At 1.9.23
£
Unrestricted funds
General fund
242,815
Restricted funds
Restore, Foodbank and Community
Grocery
117,380
Energize
4,007
Beaumont Manor
7,344
Essentials
3,965
Mental health promotion
1,438
134,134
TOTAL FUNDS
376,949		 At 1.9.24
£
272,568
181,309
4,402
29,322
2,266
1,438
218,737
491,305
Incoming
resources
£
379,866
360,330
174,286
31,218
565,834
945,700
Net
movement
in funds
£
26,895
66,787
395
21,978
(1,699)
-
87,461
114,356

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continued...

Acts Trust

Notes to the Financial Statements - continued for the year ended 31 August 2025

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 528,700 (501,805) 26,895
Restricted funds
Restore, Foodbank and Community
Grocery 371,230 (304,443) 66,787
Energize 69,954 (69,559) 395
Beaumont Manor 28,000 (6,022) 21,978
Essentials - (1,699) (1,699)
469,184 (381,723) 87,461
TOTAL FUNDS 997,884 (883,528) 114,356

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Restore, Foodbank and Community
Grocery
Energize
Beaumont Manor
Essentials
Mental health promotion
TOTAL FUNDS		 At 1.9.23
£
242,815
117,380
4,007
7,344
3,965
1,438
134,134
376,949		 Net
movement
in funds
£
(65,984)
84,706
28,175
(5,994)
(1,699)
-
105,188
39,204		 Transfers
between
funds
£
2,858
(2,858)
-
-
-
-
(2,858)
-		 At
31.8.25
£
179,689
199,228
32,182
1,350
2,266
1,438
236,464
416,153

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restore, Foodbank and Community
Grocery
Energize
Beaumont Manor
Essentials
TOTAL FUNDS		 Incoming
resources
£
908,566
731,560
244,240
59,218
-
1,035,018
1,943,584		 Resources
expended
£
(974,550)
(646,854)
(216,065)
(65,212)
(1,699)
(929,830)
(1,904,380)		 Movement
in funds
£
(65,984)
84,706
28,175
(5,994)
(1,699)
105,188
39,204

Included within restricted funds are the following:

Page 15

continued...

Acts Trust

Notes to the Financial Statements - continued

for the year ended 31 August 2025

14. MOVEMENT IN FUNDS - continued

Foodbank - Grants to support the operation of the warehouse and to set up a new financial inclusion service in partnership with Citizens Advice.

Restore Programme - Grants received towards the restore project which works with people ages 18+ supporting them into a life free from poverty. We support p[people with tangible aid such as food through the Lincoln Foodbank project, but we also provide advice and guidance through our selection of Restore Programme courses, alongside coaching and befriending.

Beaumont Manor - Grants received for the refurbishment of Beaumont Manor.

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2025.

Page 16