Company registration number. 6136010
Charity registration number. 1120757
Top Bam Trust
(A (x)mpany limited by guarantee)
Annual Report and Financial Ststements
for the Year Ended 30 September 2024

Top Bam Trust
Contents
Reference and Administrative Details
Strategic Report
2to4
Trustees, Report
ststement of Trustees, Responsibilllies
Independent Examinerfs Report
Statement of Financial Activities
8t09
Balance Sheet
10
Notes to the Financial Statements
11 to16

Top Barn Trust
Reference and Admlnlstratlvo Detalls
Trustees
M E Harper
A Dlckerson
J F Harper
MMPrior
Secretary
A Dickerson
Principal Office
Top Bam Famihouse
Top Bam Fami
H(At Heath
Worcestershire
WR6 6NH
Company Registration Number 6136010
Charity Registration Number
1120757
Independent examlner
Ballards LLP
Chartered accountants
Oakmoore Court
11C Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 1)QH
Page 1

Top Bam Trust
Strateglc Report for the Year Ended 30 September 2024
The Irustees, who are directors for the purposes of company law. present their stral8gic report for the
year ended 30 September 2024. in compliance with s414C of the Companies Act 2006.
Achlevements and perlomiance
At the AGM in February 2024. all Trustees sto(yJ to be r￿elect8d for a further 12 months, and Mike
HaTper was voted in as Chair of the Trust. John Harper as Wice Chair. and Andrew Dickerson was
elected as Secretary.
The key focus this year has been to continue to budd on the outward facing explanation of all that is
encompassed by Top Bam Trust. and the sustainability of the work continuing on the 40 acres of land.
This has transpired by the continuing joumey with all of the projects to focus of growth arKI
sustainability. This has seen the growth and development of each of the 5 projects on site. This has
induded projects applying for planning permission for new faalttses to be erected, development of new
initiatives on the areas of land, working with the projects to offer longer term leases to ensure
sustainabilty for increased investrnents and an increase in fvndraising for project development.
The growth and investment on each of the project sites is driven by growth in numbers of seNice
users, that are increasing both by driving need but also the unique opportunities that these projects
offer to service users, their families and development of the need in the education and care systems
through local authorities. The reputstion of all projects on site is increasing and as reported last year,
the investment of building the Top Bam Trust website has had an impact on this reputation, and leads
for projects are increasing from the website.
Page 2

Top Barn Trust
Strateg1¢ Report for th• Year Ended 30 September 2024
The Ministry has continued but has and is evolving in its own identity. This has come through some
changes and development this year as the place that the ministry group meet in is coming to an end,
and this has created opportunity for the ministry to look at its identity and the activity is evolving. This
has been most noted in that there are less large events and the focus of growth has developed to
promoting the growih of srnaller group meetings in people's homes. There are regular groups that
meet weekly at Top Bam and a core group that oversee activities that have developed and are tsking
responsibility for activty. Since the stepping dovm of David and Di Harper at the AGM in 2023. the
ministy has developed a greater autonomy. wtih their focus on the heart of the ministry development.
Overseas work - Top Bam Trust have continued to support and monitor the donats'ons to projects
overseas. which has been significant in the pump priming for other investrnents into the areas where
Top Bam trust have supported. For example. in Nkoyoyo. whare thousands of displaced people from
cities had been displaced from their homes in the slums. for building development in the Gities, had no
electricity and limited water supply. The project that Top Bam Trust supported in the area developed
their ability to focus on subsistence farniing and building a store house to keep produce in. The linking
with Foundations for Farming. based in Zimbabwe. provided training for community leaders. This has
been so transfomiational in Ihe area that Ihe community are now producing their own food and have
reserves to sell therefore bringing in additional revenue. The grovAh and transformation have attracted
other investors and local govemment to install utilities in the area. Other areas such as the great lake
refugee camps. that money vffis donated through the trust last year for medical cards. have also
received Foundations for famiing training and are producing their own fol￿. The methodology of
foundations for famiing Is based on each house having a small area of land that they can grow
enough food on to feed a family. This has been successful. which has incr8ased the health of the
population, based on this the local authority have given rnor8 land for food production around the
camp. David and Di Harper visited these projects in this financial period and brought back stories and
witnessed the evldenL* of change and developmenl. As notsble in this set of accounts it represents
that there have been less donations given this year. Based on the growth that has taken place, and
following David and Di's visrt, there is recognition that the wotk has been done. and il was important to
ensure that the local communities develop the projects in a sustainable manner.
Financial review
Policy on reserves
The purpose of the Resefve Policy for Top Bam Trust is to ensure the stabilty of the programs and
ongoing operations of the charity. The Reserve is intended to prowde an intemal source of funds for
situations such as a sudden increase in expenses, one-time unbudgeted expenses for example
maintenance or an unanticipated reduction in fijnding. The Reserves are not intended to replace a
permanent loss of funds or eliminate an ongoing def￿1t in funds. It is the intention of Top Bam Trust
for Reserves if used to be replenished within a reasonably short period of time. The Reserve Po]icy
will be implemented in concert with the other governance and f nancial policies and is intended to
supwrt the goals and strategies contained in these related pcAicies. At this time contracts with
suppliers are limited at this time to £108 per month or £1296 per year an all can be temiinated within
that period. With that in mind the Trustees have decided a 6-month reserve an additional £30,000
for potential 8mergency site maintenance should be a reasonable sum. This equates to £50.000
(rounded up from £48,000) which will be deposited in a separate reserve account.
Prlnclpal ftindlng sources
During the period income was dersved from general donations and frorn the sale of publications
relevant to the aims and lon*tem objectives of the charity.
Page 3

Top Barn Trust
Strateglc Report for the Year Ended 30 September 2024
The strategic report was approved by the trustees of the chaiity on ..
behalf by..
and signed on its
M E Harper
Trustee
Page 4

Top Barn Trust
Trustees. Roport
The trustees, who are directors for the purposes of company law. present the annual report together
wrth th8 financial statements of the charitable company for the yeaf ended 30 September 2024.
Objectlves and activitie$
Objects and aims
The objectives and aims of the charlty are to advance the Christian faith set out in Article 35 and as
an expression of Christian witness. love and concem to undertake all or any of the fdlowing..
1. to relieve the poor. the sick and those in (x)ndttions of need. hardship and distress and support the
aged who have a Gharitable need:
2. to advance education and training and to provide pastoral care:
3. to provide or assist in the proviston of faciltties in the interests of social welfare for recreation or
other leisure time occupation of individuals who have need of such facilities by reason of their youth.
age. infirmity or disabilty, financaal hardship or social Circumstar￿eS wiihin the object of improving
their conditions of life-, and
4. to establish andlor support the estsblishment of facilities in the interests of the alleviation of pov8riy
by tackling economic and social exdusion amongst socially and economically disadvantaged
communities through the development and delivery of employment regenerats'on schemes.
Public b•n•llt
The charity trustees have complied with their duty to have due regard to the guidance on publ
benefit published by the Charity Commission in exercising Iheir powers or duties. The trustees
consider that they have met the public benefst requirements of the Charities Act 2011 in carrying out
their normal activities as outlined below.
The trustees confirm that they have complied with the requirements of section 4 of the Charities Act
2011 to have due regard to the public benefit guidance wblished by the Charity Commission for
England and Wales.
Structure, governance and management
Nature of governing document
The charity was incorporated on 5th March 2007 and constitutes a limited company, limtted by
guarantee, as defined by the Companies Act 1985. The charity is govemed by its Memorandum and
Artides of Association as amended by 8 Special Resolution dated 16th July 2007.
Recruitment and appolntment of trustees
New trustees are recruited and appointed at the discretion of the existing tNstees.
The annual report was approved by the trustees of the chartty on .... ..
behalf by:
and signed on ts
M E Harper
Trust88
Page 5

Top Bam Trust
Statement of Trustees, Responslbllftles
The trustees (who are also the directors of Top Bam Trust for the purposes of company law) are
responsible for preparing the trustees, report and the financial statements in accordance with the
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice)
and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial statements unless they are satisfied that
they give a true and fair view of the stale of affairs of the charitable company and of its incoming
resources and application of ￿sOurces, induding its income arKI expenditure. for that period. In
preparing these financial statements, the trustees are required to:
select suitable accOUntir￿ policies and apFty them consistently.
observe the methods and principles in the Charities SORP:
make judgements and eslimates that are reasonable and prudent:
state whether applicable UK Accounting Standards have been followed. subject to any material
departures disclosed and explained in the financial statements: arKI
prepare the financial statements on the going concem basis unle&8 it is inappropriate to presume
that the charitable cornpany will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charitable Companls transactions and disclose with reasonable accuracy at any time th8
financial position of the tharitable 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
charitable cornp8ny and hence for taking reasonable steps for the prevenbon and detection of fraud
and other irregularities.
Approved by the trustees of the tharity on ..
. and signed on its behalf by.
LiLL
M E Harper
Trustee
Page 6

Top Barn Trust
Independent Examlnerfs Report to th• trusts•s of Top Barn Trust
I report on the accounts of the charity for the year ended 30 September 2024 which are set out on
pages 8 to 16.
Re5pectlve responslbSlttl•s of trustees and examlner
The trustees {who are also the directors of the company for th8 purposes of company law) are
responsible for the p￿paration of the accounts. The trustees consider that an audit is not required for
this year under section 144{2) of the Charities Act 2011 (the 2011 Act) and that an independent
examination is needed.
Hawng satisfied myself that the charity is rK)t subject to audit under company law and is eligible for
independent examination. it is my responsibility to:
examine the accourlts under section 145 of the 2011 Act;
to follow the procedures laid down in the general Directions gtven by the Charity Commission
under section 145(5)(b} of Ihe 2011 Act" and
to state whether particular matters have come to my attention.
Basis of independent examinerfs report
My examination was carried out in a￿rdance with the general Directions given by the Charity
Commission. An examination indudes a review of the accounting records kept by the charity and a
comparison of the accounts presented with Ihose records. It also indudes consideration of any
unusual items or disdosures in the accounts, and seeking explanations from you as tnjstees
conceming any such matters. The procedures undertaken do not provide all the evidence that would
be required in an audit and consequently no opinion is given as to whether the accounts present a
rue and fair view, and the report is limited to those matters set out in the statement below.
Independent examlnerfs slatement
In connection with my examination, no matter has come to my 8ttention".
(1) which gives me reasonable cause lo believe that In any material respect the requirements:
to keep accounting records in accordance wlth section 386 of the Companies Act 2006: and
to prepare accounts which accord vrith the accounting records, comply with the accounting
requirements of section 396 of the Companies Act 2006 and y￿th the methods and principles of
the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met: or
(2) to which, in my opinion. attenlion should be drawn in order to enable a proper understanding of the
accounts to be reached.
Benjamin Powell Msci ACA
Ballards LLP
Oakmoore Court
11 C Kingswoo(l Road
Hampton Lovett
Droitwich
Wor¢estershire
WR9 OQH
6 March 2025
Page 7

Top Barn Trust
Statement of Flnanclal Actlvltles for the Year Ended 30 September 2024
Ilncludlng Incom• and Expenditure Account and Statement of Total Recognlsed Galns and
Losses)
Unrestrlthd
funds
Restrl¢ted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
Investment income
1,345
27,779
25.545
26,890
27,779
Total Income
29,124
25.545
54,669
Expenditure on:
Charitable activities
Support costs
(13,700)
(4.606)
{25.690}
(39,390)
(4.606
(43.996)
Totsl Expenditure
{18,306)
25,690
Net incL>mel(expenditure)
Transfers behveen ftjnds
10.818
285
(145)
285
10,673
Net movement in funds
10.533
140
10,673
Reconclllatlon of funds
Total funds brought forward
440,424
360
440,784
Total funds carried forward
10
450,957
500
451,457
Page 8

Top Barn Trust
ststemont of Flnanclal Actlvltles for the Year Ended 30 September 2024
(Includlng Income and Exp•ndlturn Account and Ststoment of Total Recognlsed Galns and
Losses>
Unre8trlcted Restricted
funds
funds
Total
2023
Not•
Income and Endowments from:
Donations and legacies
Inveslment income
4.425
30,268
63.462
67,887
30,268
Total InC￿rne
34,693
63.462
98.155
Expenditure on:
Charitable activities
Support costs
(42,854)
(5.560
(63,102)
(105.956)
(5.560
Total ExpendFture
Net (expenditure)lincome
Transfers between funds
(48,414)
63,102
(111,516
(13,721)
12.5(K)
360
12.500
(13.361)
Net movement in fvnds
(1.221)
(12.140)
(13.361)
Reconclllatlon of funds
Totsl funds brought forward
441.645
12,500
454.145
Total funds carrled forward
10
440,424
360
440,784
All of the charity's activities derive from continuing operations during the above hvo periods.
The funds br8akdown for 2023 is shown in note 10.
Page 9

Top Barn Trust
(Reglstratlon numb•r: 6136010)
Balance Sheet as at 30 Sèptember 2024
2024
2023
Note
Flxed assets
Tangible assets
300.000
300,000
Current assets
Debtors
Cash at bank and in hand
5,370
146.758
5,661
135,983
152.128
141,644
Creditor5: Amounts falllng due wtthin one year
671
860
Net current assets
151.457
140,784
Net assets
451.457
440.784
Funds of the charlty:
Restrict•d funds
360
Unrestrlctod Income funds
Unrestricted Funds
450,957
440,424
Total fund8
10
451,457
440,784
For the financial year ending 30 September 2024 the charity was entitled to exemption from audit
under section 477 of the Companies Act 2006 relating to small companies.
Directors. responsibilities..
The members have not required the charity to oblain an audit of Tts accounts for the year in
question in accordance with section 476: and
The directors acknowledge their responsibilttres for ￿MplyIng with the requirements of the Act with
respect to accounting records arKI the preparation of accounts.
These accounts have been prepared in accordance wilh the provisions applicable to companies
subject to the small companies regime.
The
ncial ststements on pages 8 to 16 were approved by the trustees, and authorised for issue on
? . and signed on their behalf by.
M E Harper
Trustee
Page 10

Top Barn Trust
Notes to the Flnanclal Statoments for th• Year Ended 30 September 2024
1 Charlty status
The chaiity is a charity limited by guarantee and consequently does not have share capital. Each of
the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in
the event of liquidation.
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all the years presented. unless otherwise
stated.
Statement of compliance
The financial statements have been prepared in ac￿rdanCe with Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to char5ties preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
102) (effective l January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard
applicAble in the UK and Republic of Ireland (FRS 102) and the Companies A¢t 2006.
Basls of preparation
Top Bam Trust meels the definition of a public benefit entity under FRS 102. Assets and Ilabilities are
initially recognised at historical cost or transaction value unless otheTrvise stated in the relevant
accounting policy notes.
Going concern
The trustees consider that there are no material uncertainties about the charitys ability to continue as
a going concern nor any significant areas of uncertainty that affect the ￿rryIng value of assets held by
the charity.
Exemption from preparing a cash flow statement
The charity opted to earty adopt Bulletin 1 published on 2 February 2016 and have therefore not
included a cash flow statement in these financial statements.
Income and endowments
All income is recognised once the charity has entitlement to Ihe income. it is probable Ihat the income
%*ill be received and the amount of the income receivable can be measured reliably.
Page 11

Top Barn Trust
Notes to the Flnanclal Statements for the Year Ended 30 September 2024
Expenditure
All expenditure Is recognised once there is a legal or constructive obligatlon to that expendlture, it is
probable settlement is required and the amount can be measured reliably. All costs are allocated to
the applicable expenditure heading that aggregate similar costs to that category. whe￿ costs cannot
be directly attributed lo parbcular headings they have been allocated on a basis consistent with the
use of resources, with central staff costs allocated on the basis of time spent. and depreciation
charges allocated on Ihe portion of the asset's use. Other support costs are allocated based on the
spread of staff costs.
Grants offered subject to conditÉons whith have not been met at the year end date are noted as a
commitment but not accrued as expenditure.
Charitable activities
CharIta￿e expenditure comprises those costs incurred by the charity in the deltvery of its activities
and services for its beneficiaries. It indudes both costs that can be allo(ated directly to such activities
and those costs of an indirect nature necessary to support them.
Support costs
Support costs include Céntral functions and have been allocated to actsvity cost categories on 8 basis
consistent with the use of resources, for example, allocating propety costs by floor areas, or per
capita, stsff costs by the time spent and other costs by their usage.
Taxatlon
The charity 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 lax purposes.
Accordingly, the charity is potentially exempt from taxalion 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 a
applied exdusively to charitsble purposes.
Tangible fixed assets
Individual fixed assets are inibalty recorded at cost. less any subsequent accumulated depreciation
and subsequent accumulated impairnient losses.
Investment properties
Investment property is in￿alty recorded at cost. and then subsequenty at the erKI of each accounting
period it is revalued to fair value through the statement of finanaal activities.
Stock
Stocks ar8 valued at the I￿*r of cost and net reaisable value, after making due allowance for
obsolete and slow movlro items.
Fund structure
Unfestricted income funds are general funds that are available for use at the trustees's dlscr8tion in
furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the
use of which is restricted to that area or purpose.
Page 12

Top Barn Trust
Notes to th¢ Flnanclal Statements for the Year Ended 30 Septembor 2024
3 Investment income
Total
2024
Total
2023
Interest receivable and similar in¢oTr*"
other interest receivable
Incorne from rents
160
27,619
1.127
29.141
27,779
30.268
4 Exponditure on charitsble actsvtties
Unrestrfcled
funds
Restricted
funds
Total
2024
Total
2023
General
Donations
Support Costs
200
13,500
25.6￿)
25,890
13,500
39,390
86.938
19,018
13,700
25,690
105,956
Donatlons made to organlsatlons:
Burundi
Unrestrfcted Funds Restrlcted Funds
3.160
Total
3,160
200
Fruto Del Espiritu
200
200
3.160
3,360
Donations Made to individuals:
Unrestricted Funds Restricted Funds
Total
M & T Rankin
2.500
20.030
22,530
A&RBucan
20,030
22,530
Page 13

Top Barn Trust
Notes to the Flnanclal Statements for tho Year Ended 30 September 2024
S Trustees r•muneratlon and •xpense$
No trustees. nor any persons connected with them, have received any remuneration from the charity
during the year.
The amount of expenses waived by the trustees during the yEar totalled £Nil (2023 - £Nil).
6 Taxatlon
The charity is a registered tharity and is therefore exempt from L3xation.
7 Tangible fixed assets
Investment
Property
Total
Cost
At 1 Octob8r 2023
300,000
300,000
At 30 September 2024
300,000
300.000
Depreciatlon
At 30 September 2024
Net book valuè
At 30 September 2024
At 30 September 2023
300,000
300,000
300,000
300,000
There was no material difference belween the fair value of the investsment property at the year end
and the cost price. As a resulL no revaluation was necessary in the accounting period.
8 Debtors
2024
2023
Other debtors
5.370
5,661
9 Creditors: amounts falling due withln one year
2024
2023
Other creditors
671
Page 14

Top Barn Trust
Notes to the Flnanclal Statements for tho Year Ended 30 S•ptemb•r 2024
12 Analysls of not funds
At30
September
2024
At 1 October
2023
Cash flow
Cash at bank and in hand
135.983
10.775
146.758
Net debt
135,983
10,775
146,758
13 Related party transactions
There were no related party transactÈons in the year.
Page 16