THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL ANNUAL REPORT & FINANCIAL STATEMENTS 31 DECEMBER 2025 Charlty Number 1131061 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL ANNUAL REPORT & FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 Contents Pages Trustees, Annual Report Reference & Administrative Information Independent Examiner's Report ststement of Financial Activities 10 Balan￿ sheet Notes to Ihe financial slatements 12-26 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Objectives and activities The PCC has the responsibiif(y of co-operating with the incumbent and his ministerial colleagues in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. Rev William Fairbairn is the incumbent vicar with responsibility for running the Parish. He is assisted in this task by the curate, licenced clergy, lay ministers, the staff team and students from Trinity College, with additional support provided by the Church Wardens. The church's working name, registered with Ihe Charity Commission is 'Redland Church,. The Parish is part of the Diocese of Bristol. The Parish mission is summarised in the phrase ' Inviting All | Apprenticing to Jesus | Contending for Renewal,. As a parish we have stated values.. we value. Being with Jesus,, 'Deep Formation,, 'Stepping Out and 'behaving as a 'Growing Family,. Our strategy for realising our mission is expressed through the headings.. Gather, Join, Pallern and Relate.. Gather (Get your directions and fuel) We want to envision and equip people to live as apprenti￿8 of Jesus in a post Christian world. We do this primarily through teaching and worship on Sundays, where we actively create space for people lo encounter the transformative love of the Father. in the person of Jesus and be renewed by His Spirit. Join (Join with others in apprenticeship to Jesus) We are made to live this life together. We want to create contexts where people can fomi committed, deep relationships with others where we share the journey of apprenticing our lives to Jesus. These should be marked by vulnerability, encouraging us to slep more fully into who God has made us to be. Primarily this will be through Grow Groups and serving others together. Pattern (Forming rhythms of life that are centred on Jesus) Our lifestyle determines the people we are becoming. Unless you have a lifestyle that is intentionally revolved around Jesus we will be shaped by the culture and world that we live in. Fom)ing intentional and specific patterns and rhythms of life, both corporately and individually, open us up to the work of Spirit transforming us to be a presence of renewal. Relate (Engage relationally in love with those where we are placed and called} Relationship is central lo how we outwork our mission. We want lo encourage and provide opportunities for people to build relationships with those around them, outside our church family, to share the good news and love of Jesus in word and action, both locally and globally. This includes neighbours, friends, colleagues, those in deprived parts of the city and the world. The following descriptive statements help guide us in measuring the extent lo which the strategy is being effectively realised in the parish.. We know we are achieving our mission when- We know the living God Our pace makes space for Jesus Our apprenti￿shiP isn't an accident We live out an embodied spirituality Every person is in full lime ministy THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 New apprentices are a realised expectation An invitational life is the norm We connect in and out When planning our activities for the year, the incumbent and the PCC always have in mind the Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. Through our stsff, volunteers and aclivilies, our work seeks lo further our mission in line with our strategy through: Gather.. Weekly Sunday worship gatherings that are open to all Sermons and courses Our new prayer room enabling space for people to pray and meet with God together or by themselves throughout the week. Week of Prayer weeks where we invite the church lo a focused time of prayer and worship. Together Sundays where we bring both congregations together for worship, community building and food. Other one-off services at Easter & Christmas and regular worship nights Week of Prayer weeks where we invite the church lo a focused time of prayer and worship. Activities for youth aged 11-18. We create contexts for fun, friendship and going deeper in following and knowing Jesus. They are open lo all church members or not. Regular meetings of governance and leadership bodies within the church Join- Grow Groups- groups where Church members gather lo support one another in their apprenticeship to Jesus Pastoral work Relate: Alpha- a course that creates an opportunity for anyone to engage with the Christian faith in an open and non-threalening environment. This was run twice this year. Our weekly toddler group that seeks lo provide a context for local parents lo find community and connection J-zone and the Zone, after-school clubs for school years 34 and 7-9 respectively. These give a context for children to have fun, make friends and learn about the Christian faith.11 is open to all, members or not. This past year J-zone became 'Make it Monday, a larger monthly event for all school aged children in years R-6 and their families. This event includes craft, games, fun, worship and discipleship Annual Christmas trail for the local community- 'Christmas Through the Keyhole, Annual children's holiday club- this year's tiue was 'Transformers' Annual community fun day- a fun day for the Ioc81 community in Redland Schools, ministry, supporbng financially and contributing to the RE curriculum of local schools 'GLOW' an alternative Halloween paty for the local community. This was a time for fun, Craft, games and a short message about faith. THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Jungle JUMFF a community fun party for younger children and families. We served food, had a bouncy castle alongside other games and craft. 'The Rolling Slone'_ this was an interactive Easter Trail which we welcomed the community and church lo. One off services such as our Carol Service that are open to the wider community and give an opportunity for people lo connect with God. The provision of a church hall that local communities and groups can use Supporting other organisalions, individuals and charities in Bristol, the UK more widely and overseas. In addition to our general aims and activities. run to further our mission. we had a specific focus on the following major projects.. Setting up and launching our new prayer space in lent. Reflecting on how it can best serve us as a church in embedding a culture of dependant relation81 prayer. This launched successfully and has also seen the practice of biannual prayer weeks develop. We rolled out a new local engagement strategy. We now have an event every half term (except summer) to engage with and serve our local community. These give a rhythm lo our year missionally, keep up focused outwards and are fostering deeper relationship with people outside of our Church. Youth and kids change reflection. We have reflected upon the changes we have made lo youth and kids provision ensuring that we are fostering a culture of apprenticeship lo Jesus with our under 18s. In particular this led to stopping J-zone and relaunching a new event 'Make it Monday . J-zone was engaging 6 or so children, while al Make il Monday we see 40 or so children and their parents. The age range who can come is increased enabling us lo connect with all the children who come to Redland rather than some. This also enables a better more holistic engagement with whole families. Reflecting on resourcing, staffing and leadership. The PCC has agreed a new role of Outreach & Discipleship Pastor. We expect to advertise for this role bul have instead been able lo appoint a new Kids and Families Lead and offer the role lo our existing lead, Sian. Public Benefit Statement The PCC lakes its responsibilities as a charity very seriously. The church has always contributed a great deal lo the community 8nd will strive lo continue lo do so. The review of activities undertaken in 2025 set out in this report describes some of the work that Redland Church has undertaken over the last year. The Church has had regard lo the Charity Commission's guidance on public benefit. Achlevements and Performance 2025 has been a year in which we have seen real growth. We have grown in size with more people coming both on Sunday and lo one-off services. We have also grown in depth and our culture has become stronger. We have continued our positive pattern of events that engage our community, increasing our outreach impact. This has continued to bring the church together more and enabling more people lo contribute practically. In reviewing our year, some notable events and highlights have included the following.. THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 We have seen a number of new people join the church both young and old alike. We have seen real follow on from our outreach events to other connection points and services in particular we have seen people come along lo Sunday services and one-off special services.. Our Christmas servi￿$ saw a considerable increase in attendan￿. About 50 more people came to both our Carol servI￿s and our Family Carols and Nativity on Christmas Eve. Make it Monday has launched and we regulady see 40 plus children and their families each month. People love coming and each time they hear a faith-based message, sing a worship song and pray together alongside fun activities, food, craft and games. This has also provided a natural next slep from our Toddler group. We look a larger group lo the Wildfires festival. People mel with God and were challenged spiritually in a variety of different ways. This has also had a positive spill-over effect as those who went have enthused those who weren't able to. We ran the Alpha course twice a year. We saw a number of people journey with us through the course. This is a key ministry in helping us establish a culture of evangelism and serves the relate strand of our strategy. We ran "Christmas through the Keyhole" trails for the local community and saw over 400 adults and children across the week. Everyone who came loved it, with many returning with other children and friends. This year we ran a day for a year group of local schools St Johns, Weslbury Park and a local Scout Group. This complements our existing regular assembly ministry in St Johns which has now extended from the juniors to the infants. We ran a holiday dub in May half term for 39 children, many of whom don't normally come to Church. Our Hope Gift Appeal raised £22,604 for iwo causes. The first cause was Easton Christian Family Centre. This year we have formalised our partnership with them and over the next three years some of the money from our Hope gift day will help fund their refugee support worker who serves their large Iranian community. The second was our partner Dickson Chilongani who we gave money to for buying bibles for the hundreds of people they are seeing Come for confirmation in his diocese. Our Christmas appeal generated £2,583 in 2025 for the Bristol charity Sixty-one (who work in prisons and with ex-offendersl and Samaritans Purse to support their Jamaica relief work Iwilh some additional donations in January 20261. We hired a new operations manager, Sharon, who has settled in well to her role. We continued lo invest in a link with St Johns School holding regular morning assemblies. Our annual gift appeal raised £15,910 lincluding Gift Aid not yet received) enabling us to create an internal link between our two buildings making them safer and more usable for a range of events. This also has enabled the replacement of the old front door lo the office. This door was loo heavy, didn't close properly, leaked heat and had reached the end of its life. The work on our prayer room was completed, and the space was launched as a resource to the church in prayer. Each week we see a range of people use the space for personal and corporate prayer enabled us to build dependant prayer more into the culture of our community. We have launched two new Grow Groups and continue to see people find community and grow in faith in these settings. We hosted regular social events and post church lunches enabling the whole church lo come together to develop a sense of logelherness and community. In particular we have launched regular 'Togelher Sundays, where we bring both services together for worship followed by a lunch together. Our halls continue to be well used by the local community and were home to our (now annLJall community day. This was a fun day event run in partnership with other local community organisations. We saw around 500 Ioc81 people across the day come through our doors. THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Plans for Future Periods Changing structures and policy is easy, building a culture is hard and takes time. This maxim continues to shape how we see the future challenges for our church. Our continued challenge is to see our mission reflected in our church culture at all levels and to see us be increasingly true lo our stated values. Four areas in particular are worth noting here for this coming year.. Continue to deepen a culture of dependant prayer in our church using the prayer room as a key resource. Refresh our vision and values enabling a sharper more communicable and useful resource that guides our self-underslanding as a community. Bed in a new staff team reflecting on where gaps arise and how we resource them. 2025- 26 will see a large number of staff changes. Recruit a new youth lead ensuring the youth provision Iparticularly on Sundays) continues in any vacancy. Launch a new ministry for older people following the training of Jill Lockhart as an Anna Chaplin. Financial Review The church finances continue to be robust and able to support the church as il grows. We had a nel positive balance of £45,722 in our unreslricled income minus expenditure in 2025. If we consider total income and expenditure {bolh restricted and unreslricledl the nel positive balance was £47,334. Although we had sel a balanced budget for 2025, several factors led lo the surplus. Our main sources of income (regular giving and halls rentals) were both above expeclalions, while expenditure was lower mainly because there was a gap in appointing Sharon Reddrop, our new operations manager, after Rhiannon Hamblin left. Comparing income between 2025 and 2024 is complicated by the additional restricted donations of £51,867 which were given in 2024 to pay off the remaining loans on the Renew Project. If we exclude these donations, and also legacies received in each year, overall income was 0.6010 higher in 2025 compared with 2024. Our most significant source of income comes from voluntary donations from members of the church, and these increased by 4.40/0 lunreslricted regular giving and church collections combined). The increase in giving is mainly due to people joining the church and beginning lo give regulady, rather than incre8ses in the average level of giving per person. The annual appeal raised less in 2025 than in 2024, so that overall voluntary income was almost identical in both years. We are conscious that many people are affected by the recent increases in the cost of living and we are very grateful for the continued generosity of church members. Hall rentals continue to be an important source of income, raising £83,550 in 2025 lan increase of 370/. compared with 20241. 11 is important lo note that this is not all 'profit'. Our buildings provide excellent and modem facilities. but they are also expensive lo run including expenditure on ulililies, insuffince, repairs, maintenance and cleaning, plus the salary of the bookings administrator. Any excess income is all used lo further the charitable aims of the church. In the 2025 Annual appeal we raised funds to enable us lo create an access between the new building and the older office complex, and also to replace the door to the office complex which was heavy and draughly. The appeal raised £15,910 lincluding Gift Aid not yel received) and we will do this work in early 2026. THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Total Expenditure was just 0.10/. l(Iwer than in 2024 at £407,200. Our largest single item of expenditure was our contribution lo Parish Sh8re, which supports other parish churches and the wider work of the Church of England. The Diocese request a specific amount from every church e8ch year based on a formula largely related to unrestricted income averaged over several years. Our parish share in 2025 was £127,244, lowerthan in 2024, bul our parish share contribution will be higher in 2026. Our donations to our mission partners were higher than in 2024. The cost of our ministry activities (including staff, expenses and the direct cost of running activitiesl was subslanlially higher in 2025, mainly because we had siaff vacancies Ihrough much of 2024. Expenditure on our buildings was slightly lower than in 2024, even after excluding the extra costs incurred in 2024 from capital projects and replacing the screen with a projector. The cost of administration (including salaries) was slightly less in 2025 than in 2024, partly because we had a few months without an Operations Manager. In November 2025 we changed the metering arrangement for the electricity supply in the halls. This h8S dramatically reduced our standing charges and will reduce our electricity bill by about £13,000 per annum in future. Our reserves policy slates that we will hold a minimum level of reserves lo enable us lo pay our staff and other essential costs le.g. utility bills. insurance) for a period of 6 months, with a target level of reserves sufficient to cover our total costs over four months. Three years ago, our reserves were close to the minimum required. However, we have had three successive years of surpluses, due lo a series of non-recurrenl factors including a large rebate on our electricity bills, three legacies, and several gaps in staffing when we were unable lo appoint staff as quickly as we hoped. It is important to note that we aim to set a balanced budget each year. In some years we will have surpluses because of unexpected savings, as in the last three years, while in other years we will have deficits because of unexpected bills. Our free reserves now sland al £218,571 against a largel of £136,352. However we are aware that we need to repair windows in the Chapel in the next few months which will probably consume all of the money that is currently above our reserves target, and we also have our 5 yearly Quinquennial review of the Chapel this year which could well indicate the need for further expenditure. Looking towards 2026, we have set a balanced budget. This assumes an increase in most elements of expenditure of 3.80/0, in line with inflation, a 4.70/0 increase in staff salaries in line with average wage growth, and a 20/0 increase in voluntary giving. It also allows for an additional member of staff to be appointed half-way through the year, to lead on outreach and discipleship. This is because Wayne's post as curate will end during 2026 and we do not necessarily expect to be given a curate to replace him. In the medium term this will be covered by Sian, who has been replaced as children's and families lead by Hannah. This new post will lead lo an on-going increase in the salary budget which will need to be covered in future years, hopefully by continued church growth. Wendy Horsfield, who acted as our book-keeper for more than 20 years, left in December 2025. She has provided huge support to many church treasurers over this period and on behalf of all of them I want to express enormous gratitude for her help and wish her all the best for the future. THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Statement of Trustee's responsibilitie5 The Iruslees are responsible for preparing the Trustees, Report and the fin8ncial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102". The Financial Reporting Standard applicable in the UK and Republic of Ireland Iunited Kingdom Generally Accepted Accounting Practice). The law applicable lo charities in England & Wales requires the trustees lo prepare financial statements for each financial year which give a true and fair view of the stale of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the Iruslees are required lo.. select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP., make judgments and accounting estimates that are reasonable and prudent., state whether applicable UK Accounting Standards have been followed, subje¢l lo any material departures disclosed and explained in the financial slalemenls- and prepare the financial slalemenls on the going concem basis unless il is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy al any time the financial position of the charity and enable them lo ensure that the financial stslemenls comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deedlconstilution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and dele¢lion of fraud and other irregularities. Approved by the Trustees on 6 May 2026 and signed on their behalf by= Rev. William Fairbaim PCC chair THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL REFERENCE & ADMINISTRATIVE INFORMATION YEAR ENDED 31 DECEMBER 2025 Charity registration number 1131061 Prlnclpal Offlce Redland Church Halls, Redland Green Road. Redland, Bristol. BS6 7HE. Trustees who setved at any lime during the year were.. Clergy (Ex-officiol Rev. William Fairbaim Rev. Wayne Cullum Incumbent Curate Church Wardens Clare Haynes Kale Minto John Adams (until May 20251 (from May 20251 Deanery Synod Representatives Gill Dann Clare Nichols Rebekah North James Holloway Jon Haynes (until May 20251 (from May 20251 (from July 20251 (from May 20251 Elected Members Rachel Milne Roy Hussey Vicki Pitts Natasha Walton Chris Salisbury Danny Ma Clare Rabbitt Hannah Pike Levi Freed Treasurer Independent Examlner: Joshua Kingston Bsc., FCA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1 UR Bankers: CAF Bank 25 Kings Hill West Malling Kent. ME19 4JQ The Co-operative Bank PO Box 250 Skelmersdale WN8 6WT. THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND, BRISTOL INDEPENDENT EXAMINER'S REPORT YEAR ENDED 31 DECEMBER 2025 I report lo the trustees on my examination of the accounts of Redland Parish Church (the Charilyl for the year ended 31 December 2025. Responslbllltles and basls of report As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'lhe Act'l. I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examiner's statement Since the Charity's gross income exceeded £250,000 your examiner musl be a membeT of a body listed in section 145 of the 2011 Act. l confirm that l am qualified lo undertake the examination because l 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 material mallers have come to my attention in connection with the examination giving me cause lo believe that in any 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., or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities {Accounls and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fair view which is not a maller considered as part of an independent examination. 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. ockkn LL C Joshu8 Kingston Bsc., FCA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1 UR Dale.. 6 May 2026 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2025 Unrestricted Restricted Total Funds Total Funds Funds Funds 2025 2024 Note Income from: Donations and legacies Charitable activitiès Investments 285,485 101.441 9,006 58,602 344,087 101,441 9,006 405,436 73,856 8,516 Total income 395.932 58,602 454,534 487,808 Expenditure on: Charitable activities Mission and charilable giving Ministry Estates Administration 5(al 51b) 5(cl 51d) 160.229 43,030 74,613 72.338 36,548 16,369 3,160 913 196,777 59,399 77,773 73,251 191,689 28,068 108,632 79,336 Total expenditure 350.210 56,990 407,200 407,725 Net incomel(expenditure) 45.722 1,612 47,334 80,083 Transfers between funds 15 137 {1371 Losses on revaluation of fixed assets 15,000) Net movement in funds 45,859 1,475 47,334 75,083 Total funds at start of year 15 1.189.983 15,421 1,205,404 1,130,321 Total funds at end of year 15 1,235,842 16,896 1,252,738 1,205,404 The Charity has no recognised gains or losses olher Ihan the results for the year as set out above. All of the activities of the charity are classed as continuing. The notes on pages 12 to 26 form part of these financial statements See note 9 for fund-accounting comparative figures 10 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL BALANCE SHEET AS AT 31 DECEMBER 2025 2025 2024 Note Fixed assets Tangible assets 10 980,000 980,000 980,000 980,000 Current assets Debtors Short-lerm Deposits Cash at bank and in hand 11 12 13 9,664 228,663 63,069 6,597 179,679 72,848 301,396 259,124 Liabilities Creditors = amounts falling due within one year Net current assets 14 128,6581 272,738 (33,720) 225,404 Total assels less current liabilities 1,252,738 1,205,404 Net assets 1,252,738 1,205,404 FUNDS Unrestricted funds General funds Designated funds Restricted funds 16 16 16 1,198,571 37,271 16,896 1,178,072 11,911 15,421 Total funds 1,252,738 1,205,404 These financial statements were approved by the Trustees on 6 May 2026 and are signed on their behalf by.. Rev W Fairbairn Chair The notes on page$ 12 to 26 form part of these financial statements THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF REDLAND BRISTOL NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 1 Accounting policles A¢¢ounting convention The accounts (financial statements) 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 IFRS 1021 issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102} and the Charilies Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. The accounts (financial statements) have been prepared to give a 'true and fair, view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view,. This departure has involved following 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 IFRS 102} rather than Ihe Accounting and Reporting by Charities.. Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material uncertainties affecting the ability of the charity to continue as a going concern. Income Income from donations is included in income when these are receivable, except as follows.. l. When donors specify that donations given lo the charity must be used in future accounting periods, the income is deferred until those periods., 11. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre