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CHARITY REGISTRATION NUMBER: 1131576 COMPANY REGISTRATION NUMBER: 6996356

Ahelping hand from local churches

Torch Help Hub

Trustees’ Annual Report and Financial Statements

Period from 1/1/2025 to 31/12/2025

Directors Statement

The Directors present their report and the financial statements, which have been independently examined, for the period to 31/12/2025.

Torch Help Hub (the “Charity”), previously known as Transform Reading (the name was changed on 17/10/2023 but for operational reasons the changeover into public use happened on 01/01/2024), also previously Reading Christian Network (the name was changed on 12/09/2019), was incorporated on 20/08/2009 and registered with the Charity Commission on the same day.

The registered address of the charity is: Greyfriars Christian Centre, 64 Friar St, Reading, RG1 1EH.

Objectives and Activities

The Charity’s Objects

To advance the Christian Faith in accordance with the Statement of Beliefs, in Reading and in such other parts of the United Kingdom and the world as the Trustees may from time to time think fit and other such purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the Charity;

To provide or assist in the provision of facilities 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 disability, financial hardship or social circumstances with the object of improving their conditions of life; and

To relieve the needs of persons who are in need due to age, sickness or financial hardship in such parts of, the UK and the world as the Trustees may from time-to-time think fit.

The Charities Main Activities

To achieve the Objects, we offer a wide range of free personal and practical help as well as signposting to other organisations that we work in partnership within our town as we seek to love our neighbours as Jesus commands.

In the year 2025, we continued to serve clients based in Reading, who were coming from a wide range of backgrounds, with a higher percentage from the more deprived areas in South and West Reading. In addition, we have extended our work to include Parish Nursing in West Reading.

Public Benefit

The Trustees have had regard to the aims of the Charitable Company in planning the events and activities for this period and are mindful of the guidance and reporting requirements in relation to their public benefit.

Torch is in the process of publishing their 2025 Impact statement which will shortly be available of the website.

We are grateful for the support of our volunteers who undertake the prime mission of the charity and help people at their point of need. In 2025 we had an average of 95 volunteers

from 21 churches across Reading who contributed over 8,600 hours of free time to support our clients.

Volunteers were involved in the following areas of the charity’s work:

e Trustees
e Coordinators e Safeguarding Team
e Volunteers meeting clients. e Volunteers helping with support roles such as administration, client surveys and volunteer management.

The Trustees would like to express our thanks to all of those who volunteer and give their time freely to the Charity — the Charity could not maintain its current level of activity without them.

Achievements and Performance

The 2025 Impact statement (inset link) outlines the main achievements and progress of the charity. Highlights in the last year were:

¢ 11% increase in annual referrals to around 570 requests from about 350 unique families/individuals)
° Top 4: DIY, Rubbish Removal, Driving Clients and Gardening * Overall response rate improved from 76% to 89% ¢ Nearly half of the requests completed by volunteers, more than 40% last year « Drop in onward referrals to churches, charities and trusted tradesperson * 33% are returning clients
2-3 people helped/benefitted from each referral
Similar no. of people declined service
Size of the Volunteering group is stable
« RBC social services were the biggest sources of direct and indirect referrals

Financial Review

Financial Results

Results for the period are set out at the end of this document.

The charity maintained positive balances of funds at the year end, with a net income of approximately £3,000 in 2025 (2024: £10,753). While Parish Nursing was operating at a loss of about £16,000 (2024: N/A), the general operations (financed by both unrestricted and restricted funds) and the restricted hardship fund dedicated for client expenses reported a surplus of £7,000 (2024: £10,753) and £12,000 (2024: N/A), respectively. As of 31 December 2025, the net assets stood at £45,000 £45,000 (2024: £42,013), including cash at bank of £42,700 £42,700 (2024: £42,013) and fixed assets of £3,400 £3,400 (2024: £3,547). The Trustees are aware that they need to make concerted efforts to encourage both churches and individuals to give regularly to the Charity. The Charity is reliant on donations and grants from individuals, churches and other organisations and we take this opportunity to thank each of our donors for their continued support.

As of 31 December 2025, the net assets stood at £45,000 £45,000 (2024: £42,013), including cash at bank of £42,700 £42,700 (2024: £42,013) and fixed assets of £3,400 £3,400 (2024: £3,547).

The accounts have been prepared in accordance with the special provisions applicable to company’s subject to the small companies’ regime and with the financial reporting standard applicable in the UK and Republic of Ireland (FRS102), (effective 1st January 2015).

Reserves Policy

The trustees have considered the minimum reserves appropriate to the level of activity of the charity to be two months’ cover of running costs, equivalent to approximately £11,000 (2024: £6,400).

As at the year end, the reserves for the Parish Nursing and general operations stood at £29,400 (2024: £19,828), sufficient to cover five months of operating expenses. There was also committed restricted funds of £100,000 (2024: £22,185) over the next three years to support the Parish Nursing service.

There was no fund materially in deficit at the end of the year.

Sources of Funding

In 2025, the principal sources of funding were regular contributions from partner churches and Christian charities, as well as donations from individuals to support the day-to-day operation. The charity also received grants and donations mainly for the Parish Nursing service.

Structure, Governance and Management

During the period from 1 January 2025 to 31 December 2025, the following were the Directors of the Company (who are also the Trustees for the purposes of the Charities Act):

Jon Salmon, Chair Neville Hollands (up to 31 December 2025) John Davies

Dan Dwelly David Horne (from 7 January 2025)

The company’s governing document is its Memorandum and Articles of Association. The number of trustees may not be fewer than three and may be more. All trustees must declare their belief in and allegiance to the Statement of Beliefs set out in the Trust Deed. The appointment and removal of trustees’ vests in the existing trustees.

Prospective trustees are typically invited to observe a trustees’ meetings and invited to ask questions of the existing trustees and management to familiarise themselves with the organisation. They also have their statutory duty as a trustee explained to them.

The trustees typically restrict themselves to consideration of strategic matters, for example partnerships with other charities and the approval of the budget and quarterly accounts. The day to day running of the Charity is delegated by the Trustees to the Operations Team. Members of the Operations Team may attend Trustees meetings, but this does not make them necessarily a director or a Trustee.

The trustees delegate the day-to-day operations of the charity to Mark Oliver who is the Operations Director.

The trustees would like to acknowledge the considerable work undertaken by Mark Oliver and also by Sandra Koo as Treasurer during the year.

Risk Management

The trustees have continued the ongoing exercise of identifying on a timely basis the major risks to which the charity is exposed. Each of these risks has been reviewed and where necessary systems have been or are being put in place to mitigate those risks.

This year, the charity did not face any financial risk from financial investments or defined benefit pension scheme, as it did not have any of these.

Regarding the risk of financial losses arising from dishonest activities or negligence on the part of trustees, employees or volunteers, the trustees consider that internal controls already in place provide reasonable assurance. Additionally, there was insurance cover for the operations and activities of the charity.

Advisors

The Directors are grateful to the following for their support throughout the period:

e Metro Bank e Rachel Belshaw Independent Examiner

Torch held two Advisor Meetings where the trustees invited the Torch Operations team, Coordinators and external parties to contribute to their thinking. The external parties who attended were:

Type ofadviser	Name	Organization
External party	Steve and Anita Prince	Transform Reading
External party		Christian Community Action
External party	Dr. Amit Sharma	Brookside Group Practice

External Party	Anna Chapman	RVA Social Prescribing Link Worker
ExternalParty	MattParting	PrimarySchoolHeadmaster

Future plans

e To continue to develop a Reading-wide area network providing help under one umbrella to serve all the communities, and in doing so share the love of Jesus with those in need.
e To foster partnership working with other key Christian charities within Reading such as Mustard Tree, CCA, Readifood, and others listed on TR’s website to encourage volunteering.
e To develop further the neighbourhood Parish Nursing Service in Coley Park and Southcote
e To explore the possibility of expanding in to more of Wokingham Borough e To explore expanding the Operations team to recruit a Lead Coordinator e To explore the possibility of recruiting a second Parish Nurse e To explore acquiring a new CRM for referral and volunteer management e Further communication of our vision through development of the website and other digital communications.

e Support to Church and Charity Leaders’ networking events to strengthen vision, motivation and collaboration.
e Continued prayer for Christians across Reading with a growing network of Christians and churches.
e Running events and training to support volunteers and engage with more churches. e Reaching out to develop a network of relationships with referral partners.

Other projects and activities will arise during the year which we will review in the light of our Aim and Vision, and our prayer is that we will continue to see transformation of individuals’ lives and communities of people as we serve and proclaim the good news of Jesus.

The Trustees carefully consider each new activity and to date have been satisfied that the new activities are consistent with and are supported by the charity’s objects.

Related Party Transactions

There were no transactions with related parties during the period.

Statement of Trustees’ responsibilities

Company Law and Charity Law require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the financial activities of the charity for that period. In preparing these financial statements, the trustees are required to:

e select suitable accounting policies and then apply them consistently.
e make judgements and estimates that are reasonable and prudent. e state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to ensure that the financial statements comply with the Companies Act 2006.

They are also responsible for ensuring that the company maintains an adequate system of internal control designed to provide reasonable assurance that assets are safeguarded against loss or unauthorised use and to prevent and detect fraud and other irregularities.

Appointment of Independent Examiner

Rachel Belshaw has expressed her willingness to act as Independent Examiner and a proposal for her appointment was agreed by the Trustees.

Small Company Exemptions

The Director's Report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption.

This Report has been approved by the trustees.

Declarations

This report was approved by the Trustees and Directors on 31 March 2026 and signed on their behalf by:

Jon Salmon (Chair of Trustees)

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF TORCH HELP HUB (CHARITY NUMBER 1131576)

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

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”).

t report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning 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 “true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

1 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:

e the accounting records were not kept in accordance with section 130 of the Act; or e the accounts did not accord with the accounting records; or
e the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

Signed Acces Peru

Date: \st Apnl 2ore

Rachel Belshaw MA ACA CTA

Hill Top Accounting Ltd, Hill Cottage, Church Lane, Ufton Nervet, RG7 4HQ

Statement of financial activities (including summary income and expenditure account)

				2025	2024
		Unrestricted	Restricted	Total	Total
	Note	funds	funds	funds	funds
		£	£	£	£
Income from:	2
Donations and legacies		21,893	51,459	73,352	40,060
Charitable activities		-		-	-
Other trading activities		-	-	-	-
Investments		-	-	-	-
Totalincome		21,893	51,459	73,352	40,060
Expenditure on:	4
Raising funds		-	-	-	-
Charitable activities		23,287	47.076	70,363	29,307
Other		-	-	-	-
Total expenditure		23,287	47,076	70,363	29,307
Net income/(expenditure)		(1,394)	4,383	2,989	10,753
Extraordinary items	5	-	-	-	11,548
Transfers between funds		-	-	-	-
Netmovement in funds		(1,394)	4,383	2,989	22,301
Reconciliation of funds:
Total funds brought forward		19,828	22,185	42,013	19,712
Totalfundscarriedforward		18,434	26,568	45,002	42,013

Balance sheet

Balance sheet
				2025	2024
		Unrestricted	Restricted	Total	Total
	Note	funds	funds	funds	funds
		£	£	£	£
Fixed assets
Tangible assets	7	1,773	1,611	3,384	3,547
Totalfixed assets		1,773	1,611	3,384	3,547
Current assets
Prepayment/ Debtor		661	340	1,001	-
Cash at bank and in hand	9	16,254	26,419	42,673	42,029
Total current assets		16,915	26,759	43,674	42,029
yon fallingduewithinone	10	254	1,802	2,056	3,563
Net current assets		16,661	24,957	41,618	38,466
Total netassets		18,434	26,568	45,002	42,013
Funds ofcharity	11
Restricted funds			26,568	26,568	1,064
Unrestricted funds		18,434		18,434	19,828
Totalfunds		18,434	26,568	45,002	42,013

For the year ending 31 December 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

These accounts were approved by the trustees and Directors on 31 March 2026 and signed on their behalf by:

Jon Salmon (Chair)

Notes to the accounts

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation and uncertainty in the preparation of the financial statements are as follows:

1.1. Basis of preparation - 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:
e 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 (FRS 102) issued on 16 July 2014.
e the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102); and
e the Charities Act 2011.
1.2. Reporting currency — The accounts are prepared in sterling which is the functional currency of the Charity. Monetary amounts in these accounts are rounded to the nearest GBP (£).
1.3. | Going concern — The Charity has a reasonable expectation that it will continue in operational existence for the foreseeable future. These accounts are therefore prepared on a going concern basis.
1.4. Recognition of income - These are included in the Statement of Financial Activities (SoFA) when:
e the charity becomes entitled to the resources.
e itis more likely than not that the trustees will receive the resources; and e the monetary value can be measured with sufficient reliability.

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

1.5. Expenditures and liabilities - Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

Support costs, where applicable, are allocated based on resources used. An analysis of the allocation is provided in note 4 to the accounts.

1.6. Tangible fixed assets of £1,000 or more are capitalised at cost and depreciated over their estimated useful economic lives on a straight-line basis as follows: e Computer equipment — three years e Office equipment and furniture — five years
1.7. | Funding accounting - Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the Trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations and grants which the donor has specified are to be solely used for particular areas of the Charity's work or for specific services.
1.8. | Taxation - The charitable company is exempt from corporate tax on its charitable activities.

2. Analysis of income

Analysis of income
			2025	2024
	Unrestricted	Restricted	Total	Total
	funds	funds	funds	year
	£	£	£	£
Income from donations and legacies:
Donation and grant income	21,893	51,459	73,352	40,060
Income from charitable activities	-	-	-	-
Total	21,893	51,459	73,352	40,060

In 2024, restricted funds of £23,423 were received from donations and grants.

Donated goods, facilities and services

There was no donated goods or facilities to the Charity in 2025 and 2024. Unpaid volunteers provided support to fulfil client requests throughout the current year. They also provided support on managing the charity and events, as well as general office administration.

4. Analysis of expenditure

					2025	2024
	Raising funds £	Charitable activities £	Other- governance costs £	Other— supportcosts £	Total £	Total £
Unrestricted
Hardship expenses for clients	-	954	-	-	954	1,046
Staff and volunteer related costs	-	13,302	-	-	13,302	15,082
Other operating expenditures	-	8,781	-	-	8,781	11,741
Independent examiner's fee	-	-	250	-	250	200
Donation	-	-	;	-	-	-
Torch Designated	-	-	-	-	-	-
		23,037	250	-	23,287	28,069
Restricted
Hardship expenses for clients	-	3,345	-	-	3,345	-
Staffand volunteer related costs	-	34,496	-	-	34,496	952
Other operating expenditures	-	9,235	-	-	9,235	286
	-	47,076	-	-	47,076	1,238
Total	-	70,113	250	-	70,363	29,307

5.	Extraordinary items
		2025	2024
		£	£
e	As reported in theAnnual Return ofthe charity, in 2023,	-	(19,712)
	the directors ofTransform Reading (TR) made the
	decision to incorporate the new and rapidly developing
	work ofa network of Help Hubs across the town known as
	‘Torch Help Hub’ (THH) into TR and to make this the
	primary focus ofthe charity from 1st January 2024. As
	part ofthis change the name ofthe charitywas changed
	accordingly in 2023.
	TR has continued as a prayer and unity movement but no
	longer has the status ofbeing a charity. In recognition of
	their status and ongoing function the net assets ofTR as
	of 31st December 2023, amounting to £19,712, were
	donated toTR asa gift.
e	On 1st January 2024THH received an unrestricted gift of	-	31,260
	£31,260 from the charity CityLife Community Projects,
	which represented the accumulated net receipts in the
	prioryears ofTHH's operations as part ofa project ofthe
	charity.
Total		-	11,948

Staff costs and pension

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Salaries|and|wages|46,385|14,331| |Social|security|costs|(Employer's|NI|contributions)|-|128| |Pension|costs|(defined|contribution|scheme)|880|251| |Total|47,265|14,710| |Average|full-time|equivalent|headcount|in|the|year|1.5|0.8|

----- End of picture text -----

None of the staff members received benefits of more than £60,000. The total amount paid to key management personnel (includes trustees and senior management) for their services to the charity amounted to £13,386 (2024: £8,935). For specific amounts paid to trustees, see note 8. There was no redundancy or ex-gratia payment made in 2025 and 2024.

7. Tangible fixed assets

----- Start of picture text -----
||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |Computer| |equipment|Total|Total| |£|£|£| |Cost| |At|1|January|5,320|5,320|-| |Additions|in|the|year|1,889|1,889|5,320| |At|31|December|7,209|7,209|5,320| |Accumulated|Depreciation| |At|1|January|1,773|1,773|-| |Charge|for the|year|2,052|2,052|1,773| |At|31|December|3,825|3,825|1,773| |Net|book value|at|31|December|3,384|3,384|3,547|