2025-07-31-accounts - From Wales

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

FROM Wales (UK charity) with Fisherman’s Rest Community Projects Mbame Estate Mirale Cell +265 888 836753 Cell +265 888 300 901 e-mail enquiries@fishermansrest.net www.fishermansrest.net www.fromwales.net

Fishermans Rest Outreach Malawi (FROM Wales) with Fisherman’s Rest Community Projects Trustee’s Report for August 2024 to July 2025

18[th] December 2025

A huge thank you to the board, all our partners, friends and all who have generously and kindly supported the programs.

The core program development and implementation continue with good progress. Developments in the conservation and WaSH programs are taking a significant upturn in implementation, community engagement and donor interest. The BRAVE program continues steadily. The schools are increasing engagement with FRCP, significantly because of engagement though the community centre, Tillitonse. The Good Food program continues with a reduced number of schools, serving 1990 children, and continues to be very seriously underfunded.

Administrative and project overviews

FRCP continues to be recognised as an important and effective Local NGO.

Increase in funding activity for the conservation program continues, largely through the Rooted program. Partners have expressed an intention to further support the conservation program, including the 56sq KM regeneration program.

The FRCP 2024/ 2025 financial report is taking into some consideration the real cost of assets, rentals, and management which will be reflected in the accounts, giving a better understanding of what each project costs to finance presently.

As in 2024, Fuel shortages are a constant problem.

FRCP funded by FROM Wales Accounts and finances

Spending has continued to be kept under tight control, but more funding has been available for Tillitonse and conservation, with an increase in funds expected for 2026.

FRCP has reviewed all staff contracts have been reviewed and renewed to December 2026. A 40% overall pay increase has been awarded to all the staff as an absolute necessity. A further midterm increase is desirable, subject to funds being available.

WaSH programmes: (Water, Sanitation and Hygiene)

The MA repair program continues to develop, particularly with the improved parts, and community loans support to purchase parts. The MAMS repair and teaching program continues to be the leading handpump management, repair, and maintenance program in Malawi. Additional programs are appearing and improving, of which all have had training from FRCP MA.

MA continued throughout 2025 to support and report quarterly to the Blantyre district water office and district council on the status of all handpumps in Blantyre rural, approximately 2,400. – This continues to be a unique programme keeping the Blantyre Rural Afridev handpump functionality now at about 92%, with TA Somba at 96%

It is anticipated that the MA program will be active in Nsanje district, and possibly in other areas in 2026.

FRCP through FROM Wales and our corporate donar has secured funding for 2026 – with the high probability of ongoing support into 2027.

FRCP/FROM Wales continues to strive to raise funds for the MA2.0 Blantyre handpump upgrade project.

MA 2.0 and parts program is being presented at international forums/ workshops/ meetings.

FRCP MA has maintained the microbiological water quality longitudinal study, and testing program. This has been continued in the whole of TA Somba testing in dry and wet seasons in 2025. The data enables targeted action at waterpoints found with high levels of bacteriological colony counts from tested water.

The AFD-3 sensor program has had little development in 2025. 15 additional prototypes continue to be tested. A delivery of a further 250 units is anticipated early/ mid 2026

MAMS database and App. In 2026 it is anticipated further translations into other local languages will be in progress. FRCP with developers have developed an integrated community texting service to the MAMS database, reporting on handpump functionality, and issues as they arise. This is now being evaluated and implemented.

Project BRAVE: (Be Respectful and Value Everybody)

In 2025 project BRAVE has engaged with 12 schools, 333 girls and 296 boys, addressing adolescence, and relationships.

BRAVE continues to include parent group workshops, addressing behaviour at home and child parent relationships.

333 Girls received sanitary packs, underwear, BRAVE bracelet, a bar of soap in 2025.

296 Boys received underwear, BRAVE bracelet, a bar of soap in 2025

The Safe House at Mirale Police Sub-Station has now been open for four and a half years. The Safe House continues to offer its services. There continues to be a significant reduction in cases of domestic violence and abuse.

In the year 2024 It has been reported that overnight stays at the safe house are decreasing, maybe one a month. Day consultations decreasing to some 3 per week. Consultations used to be one or two per day.

During 2025 overnight stays were limited to children aged five to eight who had become lost. Throughout the year, only three such incidents occurred, and in each case, the parents were located within twenty-four hours.

The Police, Community, Fisherman’s relationship continues to be very good and getting stronger.

TGFP: (The Good Food Project), supporting approximately 1,900 children

Schools supported with TGFP: Horton CDSS, Masuku, Ntayamwana, Kachere2, Noble Nankufi, Tilitonse.

TGFP remains urgent WIP . FRCP needs to communicate on progress and send out invitations requesting ongoing support.

The programme continues to be seriously underfunded. There are no donors and finances in the accounts for this program. Some of the costs can be met through the general funds in the very short term. FRCP is exploring options and the way forwards.

The Conservation Programmes:

The tree planting, woodland, and conservation programme continues. We have presently consolidated, to work with reliable and productive farmers, reaching 194 farmers and 37 communities with FRCP monitored nurseries.

The nurseries have planted out an estimated 44,317 seedlings in 2025.

Two community tree planting and conservation workshops have been held at the Fisherman’s Rest Skills Training Centre. Many are now held in the community.

341 villagers have been trained through the conservation training program. Workshops have been conducted in two schools teaching approx. 70 leaners in all

Financing for the conservation program is consistently increasing, and is expected to continue to do so in 2026

The tree project continues to facilitate seedlings to communities attending Changu Changu workshops and some waterpoint repairs. Increasingly this responsibility is being handed over to community tree nurseries.

46 Changu stoves have been constructed in 2025 by individuals attending 46 training sessions.

Our goal remains, to plant out one million trees each year.

Schools:

A sense of normality is returning to the school and the education system.

JCE For Horton 2024/2025 – 48 sat exams and 42 passed.

MSCE exams 2024/ 2025 – 50 sat MSCE exams and 24 passed. 4 students qualified for higher education and university places in 2024, but for 2025, the university selection is yet to be released. The highest grade achieved 21 points, a very

commendable and high grade. We continue to encourage students to consider the teaching profession with a view to increase the number of teachers in the Madziabango and Nankumba zones, belonging/ committing/ and living in the area

Throughout the academic year FR has continued to provide a minibus to transport teachers from Chadzunda market bus stage, from where a regular bus service from & to Blantyre operates to St Mary’s primary & Horton Secondary schools.

Throughout the academic year The Tea House accommodation at Fisherman’s Rest continues to be allocated to student teachers. 4 student teachers for Horton were accommodated in the 2024/2025 academic year, and three Madzi Alipo interns for the latter part of the year.

School Sponsorship:

FRCP presently sponsors 31 children in Horton Forms 1-4, and 11 in other schools. 7 students in universities.

School development programs:

A school block reconstruction and upgrade has been caried out in 2025, at Nankufi 1, and is close to completion.

Library:

The libraries have been handed over to school management and FRCP extension staff continue to monitor these. The intended Madziabango primary school library remains at ring beam height, and the building is expected to continue with a legacy funds.

Training Centre:

For 2025 the training centre continues to be busy with WaSH and conservation programs.

Capacity and time Looking to 2025/2026

Through its assets, FR is a major contributor to the projects but presently cannot offer much in finances. We remain enormously grateful to all those who support the projects with prayer, time, finances, and friendship.

Chairman & Trustees

~~——~~	~~——~~	~~——~~
FROM WALES ~~——~~			Charity No (if any)
Annual accounts for theperiod ~~——~~
Period start date ~~——~~	8/1/2024 ~~——~~	~~——~~	Period end date	7/31/2025

Section A Statement of financial activities

Recommended categories by activity	Guidance Notes	Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Prior year funds
		£	£	£	£	£
Incoming resources (Note 3)		F01	F02	F03	F04	F05
Income and endowments from:
Donations and legacies	S01	7,982 287	982 287,633 - 295	633 - 295	633 - 295,615 257	615 257,048
Charitable activities	S02	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Other trading activities	S03	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Investments	S04	- -	- -		- -	- -
Separate material item of income	S05	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Other	S06	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Total	S07	7,982 287	982 287,633 - 295	633 - 295	633 - 295,615 257	615 257,048
Resources expended (Note 6)
Expenditure on:
Raising funds	S08	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Charitable activities	S09	7,736 212	736 212,151 - 219	151 - 219	151 - 219,887 181	887 181,187
Separate material item of expense	S10	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Other	S11	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Total	S12	7,736 212	736 212,151 - 219	151 - 219	151 - 219,887 181	887 181,187

Net income/(expenditure) before investment
gains/(losses)	S13	246 75	246 75,482 - 75	482 - 75	482 - 75,728 75	728 75,861
Net gains/(losses) on investments	S14	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Net income/(expenditure)	S15	246 75	246 75,482 - 75	482 - 75	482 - 75,728 75	728 75,861
Extraordinary items	S16	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Transfers between funds	S17	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use	S18	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Other gains/(losses)	S19	- - - - -	- - - - -	- - - - -	- - - - -	- - - - -
Net movement in funds	S20	246 75	246 75,482 - 75	482 - 75	482 - 75,728 185	728 185,460
Reconciliation of funds:
Total funds brought forward	S21	22,093 163	093 163,367 - 185	367 - 185	367 - 185,460
Total funds carried forward	S22	22,339 238	339 238,849 - 261	849 - 261	849 - 261,188 185	188 185,460
1

Section B Balance sheet

£ F01 Unrestricted funds	£ F02 Restricted income funds	£ F03 Endowment funds	£ F04 Total this year	£ F05 Total last year
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
22,339	238,849	-	261,188	185,459
22,339	238,849	-	261,188	185,459

-	-	-	-	-

22,339	238,849	-	261,188	185,459

22,339	238,849	-	261,188	185,459

22,339	238,849	-	261,188	185,459
-	-	-	-	-

-	-	-	-	-

-			- 238,849 22,339 -	-
	238,849	-		163,367
22,339				22,092

22,339	238,849	-	261,188	185,459

Signature		Print	Name	Date of approval dd/mm/yyyy

CC17a (Excel)

05/04/2026

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

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:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ü 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

and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

• and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support

the conclusion that the charity is a going

concern;

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes No Please disclose:	ü	* -Tick as appropriate


(i) the nature of t	he change	in accounting policy;
(ii) the reasons w provides more re	hy applyi liable and	ng the new accounting policy more relevant information; and
(iii) the amount o current period, e aggregate amou before those pre	f the adju ach prior p nt of the a sented, 3.	stment for each line affected in the eriod presented and the djustment relating to periods 44 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes No Please disclose:	ü	* -Tick as appropriate


(i) the nature of a	ny chang	es;
(ii) the effect of t and liabilities for	he change the curren	on income and expense or assets t period; and
(iii) where practic future periods.	able, the	effect of the change in one or more

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No Please disclose:	ü	* -Tick as appropriate


(i) the nature of t	he prior pe	riod error;
(ii) for each prior amount of the co and	period pre rrection fo	sented in the accounts, the r each account line item affected;
(iii) the amount o earliest prior peri	f the corre od presen	ction at the beginning of the ted in the accounts.

CC17a (Excel)

05/04/2026

Section C Notes to the accounts

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in accounting policy Reconcilation of funds per previous GAAP to funds determined under FRS 102 Start of period End of period £ £ Fund balances as previously stated Adjustments: Fund balance as restated Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of period £ Net income/(expenditure) as previously stated Adjustments: Previous period net income/(expenditure) as restated

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont) Note 2 Accounting policies 2.2 INCOME Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Yes No N/a ü Offsetting Yes No N/a ü Grants and donations Yes No N/a ü Yes No N/a ü Legacies Yes No N/a ü Government grants The charity has received government grants in the reporting period Yes No N/a ü Yes No N/a ü Yes No N/a ü Donated goods Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Support costs The charity has incurred expenditure on support costs. Yes No N/a ü Volunteer help Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below. · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and · the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other	Section C Notes to the accounts (cont) Note 2 Accounting policies 2.2 INCOME Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Yes No N/a ü Offsetting Yes No N/a ü Grants and donations Yes No N/a ü Yes No N/a ü Legacies Yes No N/a ü Government grants The charity has received government grants in the reporting period Yes No N/a ü Yes No N/a ü Yes No N/a ü Donated goods Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Support costs The charity has incurred expenditure on support costs. Yes No N/a ü Volunteer help Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below. · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and · the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other	Section C Notes to the accounts (cont) Note 2 Accounting policies 2.2 INCOME Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Yes No N/a ü Offsetting Yes No N/a ü Grants and donations Yes No N/a ü Yes No N/a ü Legacies Yes No N/a ü Government grants The charity has received government grants in the reporting period Yes No N/a ü Yes No N/a ü Yes No N/a ü Donated goods Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a ü Support costs The charity has incurred expenditure on support costs. Yes No N/a ü Volunteer help Yes No N/a ü Yes No N/a ü Yes No N/a ü Yes No N/a This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below. · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and · the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other
Note 2 Accounting policies 2.2 INCOME
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when: Offsetting Grants and donations Legacies Government grants The charity has received government grants in the reporting period Donated goods Support costs The charity has incurred expenditure on support costs. Volunteer help · the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and · the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and performance related grants This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
		ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
	ü
	Yes No N/a
		ü
	Yes No N/a

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. This includes any realised or unrealised gains or losses on the sale of investments and Investment gains and losses any gain or loss resulting from revaluing investments to market value at the end of the year.

2.3 EXPENDITURE AND LIABILITIES

Liability recognition 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. Support costs have been allocated between governance costs and other support. Governance and support costs Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of Grants with performance conditions service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to Grants payable without realistically avoid the commitment, a liability for the full funding obligation must be performance conditions recognised. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per Basic financial instruments paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. 2.4 ASSETS Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net Stocks and work in progress realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

		ü
Yes No N/a
		ü
Yes No N/a
		ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
		ü
Yes No N/a
		ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
		ü
Yes No N/a
		ü
Yes No N/a
		ü
Yes No N/a
		ü
Yes No N/a
		ü
Yes No N/a
		ü
Yes No N/a
		ü
Yes No N/a
		ü
Yes No N/a
		ü
Yes No N/a
		ü
Yes No N/a

W k i i l d l f bl l h i lik l h

Debtors Current asset investments POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE	Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. They are valued at fair value except where they qualify as basic financial instruments. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.	Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. They are valued at fair value except where they qualify as basic financial instruments. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.				ü
			Yes No N/a
						ü
			Yes No N/a
						ü
			Yes No N/a
						ü

Section C	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)	Notes to the accounts (cont)
Note 3 Other: TOTAL INCOM Other informatio Donations and legacies: Charitable activities: Other trading activities: Income from investments: Separate material item of income:	Analysis of income Analysis	Total funds Prior year £ £ 5,288 93,067 - 98,355 15,719 780 4,396 - 5,176 1,892 - - - - - - 190,170 - 190,170 237,542 - - - - - - - - - - - - - - - 6,068 287,633 - 293,701 255,153 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,914 - - 1,914 1,895 - - - - - - - - - - - - - - - 1,914 - - 1,914 1,895 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 7,982 287,633-295,615 257,048 Unrestricted funds Restricted income funds Endowment funds
	Donations and gifts	5,288	93,067	-	98,355	15,719
	Gift Aid	780	4,396	-	5,176	1,892
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	190,170	-	190,170	237,542
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-	-
	Total	6,068	287,633	-	293,701	255,153
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

	Interest income	1,914	-	-	1,914	1,895
	Dividend income	-	-	-	-	-
	Rental and leasing income	-	-	-	-	-
	Other	-	-	-	-	-
	Total	1,914	-	-	1,914	1,895

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
	E n:
All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.
Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Description This year Last year £ £	Description This year Last year £ £	Description This year Last year £ £
	-	-
	-	-
	-	-
	-	-
Total	-	-

CC17a (Excel)

05/04/2026

CC17a (Excel) 10

05/04/2026

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services Seconded staff Use of property Other	This year Last year £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

CC17a (Excel)

05/04/2026

CC17a (Excel) 12 05/04/2026

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis	Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds	Total funds Prior year £ £ Unrestricted funds Restricted income funds Endowment funds
Incurred seeking donations	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-
Incurred seeking grants
Operating membership schemes and social lotteries
Staging fundraising events
Fudraising agents
Operating charity shops
Operating a trading company undertaking non-charitable trading activity
Advertising, marketing, direct mail and publicity	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-
Database development costs	-	-	-	-	-
Other trading activities	-			-	-
Investment management costs:	-	-	-	-	-
Portfolio management costs	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-
Investment administration costs	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-
	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-

Fishermans Rest Outreach Malawi	7,736	212,151	-	219,887	256,770
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total expenditure on charitable activities	7,736	212,151	-	219,887	256,770

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total other expenditure	-	-	-	-	-

CC17a (Excel)

05/04/2026

TOTAL EXPENDITURE

7,736 212,151 - 219,887 256,770

Other information:

Analysis of expenditure on charitable activities

Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Total prior year
	£	£	£	£	£
Fishermans Rest - Malawi Fishermans Rest - Malawi Fishermans Rest - Malawi Fishermans Rest - Malawi Fishermans Rest - Malawi Fishermans Rest - Malawi Fishermans Rest - Malawi	Madzi Alipo - water project BRAVE The Good Food Programme MA Uptime Tilitonse Sponsorship	106,072		106,072	100,825
		6,223		6,223	8,000
		19,982		19,982	28,000
		28,938		28,938	-
		11,018		11,018	-
		9,365		9,365	-
	Forestry	17,570		17,570	18,000
Other		20,719		20,719	26,362
Total		219,887	-	219,887	181,187
		-

Prior year expenditure on charitable activities can be analysed as follows: Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items	Description	This year Last year £ £	This year Last year £ £
		-	-

		-	-
		-	-
		-	-

		-	-
		-	-

CC17a (Excel)

05/04/2026

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Tota		l-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

CC17a (Excel)

05/04/2026

Section C Notes to the accounts

Note 9 Support Costs Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost (examples)	Raising funds £	Activity 1 £	Activity 3 £	Grand total £	Basis of allocation
					(Describe method)
Governance	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Other	-	-	-	-
Total	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

CC17a (Excel)

05/04/2026

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).
Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	0	0
	0	0
	0	0
	0	0

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

11.1 Staff Costs
Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits Total staff costs	This year £	Last year £
	-	-
	-	-

	-	-
	-	-

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

Band	Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity

11.2 Average head count in the year

The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Other	-	-
Total	-	-

CC17a (Excel)

05/04/2026

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

Please state the amount of the payment (or value of any waiver of a right to an asset)

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment

The nature of the payment (cash, asset etc.)

The extent of redundancy funding at the balance sheet date

Please state the accounting policy for any redundancy or termination payments

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
Activityorproject 1			£	£
Activityorproject 2			nil	-
Activityorproject 3			nil	-
Activityorproject 4			nil	-
Total	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions	13.2 Grants made to institutions
My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.		Yes	Please provide details of charity's URL.
		No	Provide details below

Names of institution	Purpose		Total amount of grants paid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
Total grants to institutions in reporting period Other unanalysed grants TOTAL GRANTS PAID			-
			-
			-

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Tangible fixed assets ote if the charity has any tangible fixed assets Total £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - impairments Freehold land & buildings Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipment	Tangible fixed assets ote if the charity has any tangible fixed assets Total £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - impairments Freehold land & buildings Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipment	Tangible fixed assets ote if the charity has any tangible fixed assets Total £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - impairments Freehold land & buildings Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipment	Tangible fixed assets ote if the charity has any tangible fixed assets Total £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - impairments Freehold land & buildings Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipment	Tangible fixed assets ote if the charity has any tangible fixed assets Total £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - impairments Freehold land & buildings Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipment	Tangible fixed assets ote if the charity has any tangible fixed assets Total £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - impairments Freehold land & buildings Other land & buildings Plant, machinery and motor vehicles Fixtures, fittings and equipment
£ Freehold land & buildings	£ Other land & buildings	£ Plant, machinery and motor vehicles	£ Fixtures, fittings and equipment	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
impairments
SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")

		- - - - - - - - - - - - - - - - - - - - - - - - seprovide:
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-

14.6 Other disclosures (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight

CC17a (Excel)

05/04/2026

Section C Notes to the accounts

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

15.1 Cost or valuation
Additions Disposals Revaluations Transfers * At end of the year At beginning of the year	£ Research & development	£ Patents and trademarks	Other £	Total £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

15.2 Amortisation and impairments

SL or RB	SL or RB	SL or RB	SL or RB

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-
-	-	-	-

15.4 Accounting policy

CC17a (Excel)

05/04/2026

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development

15.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

15.7 Other disclosures

(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year.

(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

CC17a (Excel)

05/04/2026

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held.

(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

16.2 Cost or valuation

16.2 Cost or valuation
	Heritage asset 1	Heritage asset 2	Heritage asset 3	Heritage asset 4	Total
	£	£	£	£	£
At beginning of the year	-	-	-	-	-
Additions	-	-	-	-	-
Disposals	-	-	-	-	-
Revaluations	-	-	-	-	-
Transfers *	-	-	-	-	-
At end of the year	-	-	-	-	-
16.3 Depreciation and impairments

16.2 Cost or valuation
At beginning of the year Additions Disposals Revaluations Transfers * At end of the year 16.3 Depreciation and impairments	Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

Basis Rate At beginning of the year Disposals Depreciation Impairment Transfers* At end of year 16.4 Net book value Net book value at the end of the year Nat book value at the beginning of the year						Straight Line ("SL") or Reducing Balance ~~(~~"~~RB~~"~~)~~

	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	-	-	-	-	-
	-	-	-	-	-

16.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

qualifications of independent valuer

the methods applied and significant assumptions

any significant limitations on the valuation

CC17a (Excel)

05/04/2026

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those	at valuation
Additions Disposals Depreciation/impairment Revaluation Carrying amount at the end of period Carrying amount at the beginning of the period	£ At valuation Group A	At cost Group B £	Total £
	-	-	-
	-	-	-
	-	-	-
	-	-	-
	-	-	-
	-	-	-

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

16.9 Five year summary of heritage assets transactions

	2015	2014	2013	2012	2011
	£	£	£	£	£
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals
	-	-	-	-	-
	-	-	-	-	-
	-
	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Cash or cash equivalents Listed investments Investment properties Social investments Total Grand total (Fair value at year end+Cost less impairment) Other investments
	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

CC17a (Excel)

05/04/2026

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

	This year	Last year	Last year	Last year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-




	Description		This year £	Last year £




Total

	Description		This year £	Last year £



Total

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For distribution	For resale
£	£	£	£	£

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Note 19 Debtors and prepayments Please complete this note if the charity has any debtors or prepayments.
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)
Trade debtors Prepayments and accrued income Other debtors Tota	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	l -	-

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

20.1 Analysis of creditors
Accruals for grants payable Bank loans and overdrafts Trade creditors Accruals and deferred income Taxation and social security Other creditors Tota Payments received on account for contracts or performance-related grants	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	261,188	185,460	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	l261,188	185,460	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Please provide:

a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

21.2 Movements in recognised provisions and funding commitment during the period

21.2 Movements in recognised provisions and funding commitment during the period
Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities

Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement

Where it is not practical to make one or more of these disclosures, please state this fact

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total
	This year £	Last year £
	-	-
	-	-
	261,188	185,459
	-	-
	261,188	185,459

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	£ Fund balances brought forward	Income £	Expenditure £	Transfers £	£ Gains and losses	£ Fund balances carried forward
Fishermans Rest Outreach Malawi	R		163,367	287,633	- 212,151	-	-	238,849
Fishermans Rest Outreach Malawi	UR		22,092	7,983	- 7,736	-	-	22,339
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds	N/a	N/a	-	-	-	-	-	-
Total Funds			185,459	295,616	- 219,887	-	-	261,188

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	£ Fund balances brought forward	Income £	Expenditure £	Transfers £	£ Gains and losses	£ Fund balances carried forward
Fishermans Rest Outreach Malawi	R		94,281	246,411	- 177,325	-	-	163,367
Fishermans Rest Outreach Malawi	UR		15,316	10,637	- 3,861	-	-	22,092
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
Other funds	N/a	N/a	-	-	-	-	-	-
Total Funds			109,597	257,048	- 181,186	-	-	185,459

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds

Planned use Purpose of the designation Amount

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Thisyear				Lastyear
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£		£	£

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other (please specify):

TOTAL

Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other (please specify):

TOTAL

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£

CC17a (Excel)

05/04/2026

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

05/04/2026

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

05/04/2026

Section B

Balance sheet

	3 °o=
	8 zg fa}	Restricted Unrestricted income Endowment Totalthis Total last funds funds funds year year
		£ £ £ £ £
Fixed assets Intangibleassets (Note15) Tangibleassets (Note14) Heritage assets (Note 16)	of ef ps[
Total fixedassets Current assets Stocks (Note18) Debtors (Note19) Investments (Note17.4) Cashatbankandinhand(Note24) Totalcurrentassets	bos ef vw ee 809 10
Creditors: amounts falling due within
one year (Note 20)	B11
Netcurrentassets/(liabilities)	612	[~~ 22339] Z3eBATT TOT TORT TBS ABO
Totalassetslesscurrentliabilities.	es	[22338]2368426 TRB] 185 400
Creditors: amounts falling due after
one year (Note 20)	B14	22,339 238,849 261,188 185,459
Provisions forliabilities	a5
Funds ofthe Charity
Endowmentfunds (Note 27)	B17	- he - {
Restricted incomefunds (Note27)	B18	238,849 238,849 163,367
Unrestricted funds	B19	22,339 - 22,339 22,092
Revaluation reserve Totalfuncts	B20 ex	S ie [223] aR RAS eee 18 0
Signed by one ortwo trustees on behalfof all		Date of
the trustees		Signgture Print Name approval
	- dd/mm/yyy\	(baRAWeen lo2fefrad

CC17a (Excel)

02/05/2026