**Charity number: 1139577**
## **THE UNCLE BILL TRUST**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2025**
## **THE UNCLE BILL TRUST**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the Charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 3|
|**Independent examiner's report**|4|
|**Statement of financial activities**|5|
|**Balance sheet**|6|
|**Notes to the financial statements**|7 - 11|
## **THE UNCLE BILL TRUST**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **Trustees**
Mr J R Perrin Mrs H M Walker Mrs F M Tibbitts Mr A B Williams
## **Charity registered number**
1139577
## **Principal office**
Waresley Grange Worcester Road Waresley Kidderminster Worcestershire DY11 7XL
## **Accountants**
Crowe U.K. LLP Chartered Accountants Black Country House Rounds Green Road Oldbury West Midlands B69 2DG
Page 1
## **THE UNCLE BILL TRUST**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025**
The Trustees present their yearly annual report together with the financial statements of The Uncle Bill Trust (the charity) for the year ended 31 December 2025. The Trustees confirm that the Annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice Charities SORP (FRS 102) "Accounting and Reporting by Charities" effective 1 January 2019.
## **Structure, governance and management**
## **a. CONSTITUTION**
The Uncle Bill Trust is constituted by a Trust Deed made in October 2010 and is a registered charity, number 1139577.
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
## **b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES**
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
## **c. ORGANISATIONAL STRUCTURE AND DECISION MAKING**
In setting the charity's policy and planning its activities, the Trustees have given careful consideration to the Charity Commission's general guidance on public benefit.
## **Objectives and Activities**
## **a. POLICIES AND OBJECTIVES**
The principal object of the charity is to provide gifts to charitable organisations, taking into account the wishes of the founder.
The charitable objects are to apply the income, and all such parts of the capital as the Trustees think fit (whether through donations to other charities or by any other charitable means), for or towards such charitable purposes the Trustees think fit.
## Public benefit
The Charity Commission in its "Charities and Public Benefit" Guidance states that there are two key principles to be met in order to show that an organisation's aims are for the public benefit: firstly, there must be an identifiable benefit and secondly, that the benefit must be to the public or a section of the public. The Trustees are satisfied that the aims and objectives of the charity, and the activities reported on below to achieve those aims, meet these principles. The charity is providing public benefit to charitable organisations by making donations to them.
The charity is making grants to other charities or any other charitable means for the public benefit.
Page 2
## **THE UNCLE BILL TRUST**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025**
## **Achievement and performance**
## **a. REVIEW OF ACTIVITIES**
The charity made gifts of £80,085 (2024: £54,650) to various charities for public benefit purposes in the year.
The main achievement during the year has been the provision of charitable donations to various local and national charities.
## **Financial review**
## **a. RESERVES POLICY**
The Charity’s principal funder is the founder of the charity. Grant funding is only committed after consideration of the funds available after deducting running costs. The Trustees do therefore not consider it necessary or appropriate to hold significant free reserves.
## **b. FUTURE DEVELOPMENTS**
The Charity’s plans for the future are to continue to provide grants of a charitable nature to other UK registered charities taking into account the wishes of the founder.
## **Statement of Trustees' responsibilities**
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires 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 its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
**Mr J R Perrin**
> Date: 07/09/2026
Page 3
## **THE UNCLE BILL TRUST**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025**
## **Independent Examiner's Report to the Trustees of The Uncle Bill Trust ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2025.
## **Responsibilities and Basis of Report**
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent Examiner's Statement**
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.
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 that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do 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.
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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Dated: 08/09/2026
Helen Blundell LLB FCA FCIE DChA
CROWE U.K. Black Country House Rounds Green Road Oldbury West Midlands B69 2DG
Page 4
## **THE UNCLE BILL TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025**
|**Note**
**Income from:**
Donations and legacies
3
**Total income**
**Expenditure on:**
Charitable activities
5
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2025**
**£**
**95,000**
**95,000**
**94,343**
**94,343**
**657**
**4,784**
**657**
**5,441**|**Total**
**funds**
**2025**
**£**
**95,000**
**95,000**
**94,343**
**94,343**
**657**
**4,784**
**657**
**5,441**|_Total_
_funds_
_2024_
_£_
_65,500_
_65,500_
_67,436_
_67,436_
_(1,936)_
_6,720_
_(1,936)_
_4,784_|
|---|---|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 7 to 11 form part of these financial statements.
Page 5
## **THE UNCLE BILL TRUST**
## **BALANCE SHEET AS AT 31 DECEMBER 2025**
|**Note**
**Current assets**
Cash at bank and in hand
**Current liabilities**
Creditors: amounts falling due within one
year
10
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Unrestricted funds
11
**Total funds**|**9,567**
**(4,126)**|**2025**
**£**
**5,441**
**5,441**
**5,441**
**5,441**|_10,940_
_(6,156)_|_2024_
_£_
_4,784_|
|---|---|---|---|---|
|||||_4,784_|
|||||_4,784_|
|||||_4,784_|
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
## **Mr J R Perrin**
Date: 09/07/2026
The notes on pages 7 to 11 form part of these financial statements.
Page 6
## **THE UNCLE BILL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **1. General information**
The Uncle Bill Trust, formerly The Night Garden Charity, is a charity constituted by a Deed of Trust in England, whose principal office is Waresley Grange, Worcester Road, Waresley, Kidderminster, DY11 7XL. It has no share capital. Its principal activity is to provide gifts to charitable organisations.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The 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 the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The Uncle Bill Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Going concern**
The charity has cash resources and has no requirement for external funding. The trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.
## **2.3 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
## **2.4 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to make a payment, it is probable that settlement will be required and the amount can be measured reliably.
Support costs comprise administration and governance costs incurred in managing the Charity and its activities.
Grants payable are recognised when approved by the Trustees and communicated to the recipient, unless subject to conditions outside the Charity's control.
## **2.5 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 7
## **THE UNCLE BILL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **2. Accounting policies (continued)**
## **2.6 Liabilities**
Liabilities are recognised where there is a present obligation arising from a past event and settlement is probable and can be measured reliably.
## **2.7 Financial instruments**
The Charity has basic financial assets and liabilities consisting of cash balances and creditors. These are initially recognised at transaction value and subsequently measured at settlement value.
## **2.8 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
## **3. Income from donations and legacies**
|Donations
Donations
**Analysis of grants**
Grants to institutions|**Unrestricted**
**funds**
**2025**
**£**
95,000
_Unrestricted_
_funds_
_2024_
_£_
_65,500_
**Grants to**
**Institutions**
**2025**
**£**
80,085|**Total**
**funds**
**2025**
**£**
**95,000**|
|---|---|---|
|||_Total_
_funds_
_2024_
_£_
_65,500_|
|||**Total**
**funds**
**2025**
**£**
**80,085**|
## **4. Analysis of grants**
Page 8
## **THE UNCLE BILL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **4. Analysis of grants (continued)**
||_Grants to_|_Total_|
|---|---|---|
||_Institutions_|_funds_|
||_2024_|_2024_|
||_£_|_£_|
|Grants to institutions|_54,650_|_54,650_|
## **5. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|Support costs
Grants to institutions
Support costs
Grants to institutions|**Unrestricted**
**funds**
**2025**
**£**
14,258
80,085
94,343
_Unrestricted_
_funds_
_2024_
_£_
_12,786_
_54,650_
_67,436_|**Total**
**2025**
**£**
**14,258**
**80,085**
**94,343**|
|---|---|---|
|||_Total_
_2024_
_£_
_12,786_
_54,650_
_67,436_|
Page 9
## **THE UNCLE BILL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **6. Analysis of expenditure by activities**
|**Analysis of support costs**
Independent examination fees
Administration charges
**Analysis of support costs**
Independent examination fees
Administration charges|**Activities**
**2025**
**£**
1,228
13,030
14,258
_Activities_
_2024_
_£_
_1,190_
_11,596_
_12,786_|**Total**
**funds**
**2025**
**£**
**1,228**
**13,030**
**14,258**|
|---|---|---|
|||_Total_
_funds_
_2024_
_£_
_1,190_
_11,596_
_12,786_|
## **7. Independent examiner's remuneration**
The independent examiner's remuneration amounts to an independent examiner fee of £1,228 ( _2024_ - _£1,190_ ).
## **8. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits _(2024 - £NIL)_ .
During the year ended 31 December 2025, no Trustee expenses have been incurred _(2024 - £NIL)_ .
## **9. Staff costs**
The average number of persons employed by the Charity during the year was NIL (2024: NIL).
No Employee received remuneration amounting to more than £60,000 in either year.
Page 10
## **THE UNCLE BILL TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **10. Creditors: Amounts falling due within one year**
**----- Start of picture text -----**
2025 2024
£ £
Accruals and deferred income 4,126 6,156
**----- End of picture text -----**
## **11. Statement of funds**
|**Statement of funds - current year**
**Unrestricted funds**
General Funds
**Statement of funds - prior year**
**Unrestricted funds**
General Funds|**Balance at 1**
**January 2025**
**£**
**4,784**
_Balance at_
_1 January_
_2024_
_£_
_6,720_|**Income**
**£**
**95,000**
_Income_
_£_
_65,500_|**Expenditure**
**£**
**Balance at 31**
**December**
**2025**
**£**
**(94,343)**
**5,441**
_Expenditure_
_£_
_Balance at_
_31 December_
_2024_
_£_
_(67,436)_
_4,784_|
|---|---|---|---|
## **12. Related party transactions**
There were no related party transactions for the year ended 31 December 2025 (2024: £Nil).
Page 11