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2024-12-31-accounts

THE EZRA AND NEHEMIAH TRUST REPORT OF THE TRUSTEES YEAR ENDED 31 DECEMBER 2024

The Ezra and Nehemiah Trust (“TENT”) is a charitable incorporated organisation (CIO) formed to promote the unity and effectiveness of the Body of Christ and to further the Kingdom of God through the provision of resources, and the development of mission, education, and prayer. In the Trust’s deed there are four objectives listed: a) to advance the Christian faith, b) to relieve people in need, c) to advance education according to Christian principles, d) to promote other charitable purposes beneficial to the community. These objectives are primarily centred at the Trust’s permanent camp site in in Powys, Wales, but can also be applied throughout the United Kingdom, or anywhere else in the world.

Trustees

The trustees who served during the year were: Andrew Hughes (previous Chair), Moira Frew, Quintin WyvernBatt, Esther Peggs, Ben Garton, Kee-Chak Ip and James Clarke (new Chair).

Risk Management, Financial Review and Reserves

The charity operates a robust at ude to risk management. All our activities are insured according to applicable law. Full risk assessments are undertaken with records kept and reviews regularly undertaken. With regard to overall risk management relating to the charity and its operation, the trustees meet several times a year and a portion of our time together is given towards looking at the big picture. This would include discussion on past experience, current operations and future planning. We are confident that we are doing all we can to ensure the ongoing and successful outworking of our charitable aims.

Risk Management, Financial Review and Reserves

The charity operates a robust at ude to risk management. All our activities are insured according to applicable law. Full risk assessments are undertaken with records kept and reviews regularly undertaken. With regard to overall risk management relating to the charity and its operation, the trustees meet several times a year and a portion of our time together is given towards looking at the big picture. This would include discussion on past experience, current operations and future planning. We are confident that we are doing all we can to ensure the ongoing and successful outworking of our charitable aims.

We have an agreed policy of always keeping sufficient monies in reserve to cover unexpected needs. We view a portion of this capital sum as our reserve. The interest is used as income for the charity and is treated as distributable to our recipients.

Activities overview

This has been a further year of consolidation with existing users returning as well as one or two new ones.

THE EZRA AND NEHEMIAH TRUST REPORT OF THE TRUSTEES YEAR ENDED 31 DECEMBER 2024

Groups who came to Middle Park included:

We estimate that around 1000 individuals came through camp in 2024. We note that bookings have increased this year with more local bookings. We are confident that this continue to grow significantly in 2025.

Site maintenance and development

During this year, a good deal of routine maintenance has been carried out to our camp site in Welshpool, with much of the work being undertaken by small teams of volunteers. This has involved quite a bit of tree thinning and maintenance, the Assault course has been updated and improved, and electric supplies have been put in across the main field.

Our aim remains to benefit the groups of young people who come to Middle Park for the fun, enjoyment of the outdoor environment together and experience of our facilities/activities, whilst also demonstrating great value for money to our generous donors.

Management and external relationships

We continue to benefit significant contributions from volunteers – both in general maintenance and with book-keeping, development planning, web site & social media, and grant applications.

We continue to have a good relationship with our landlords, the Powis Castle Estate. We also continue to have constructive working relationships with other users of Middle Park, including the shoot and the farmer.

Conclusion

We are thankful for all that has been achieved in this year and are excited about the possibilities of further development and increasing the use of the site in accordance with our aims and objectives.

THE EZRA AND NEHEMIAH TRUST REPORT OF THE TRUSTEES YEAR ENDED 31 DECEMBER 2024

We are thankful for all that has been achieved in this year and are excited about the possibilities of further development and increasing the use of the site in accordance with our aims and objectives.

We are grateful for kind donations from individuals, churches and grant-making bodies which have enabled us to keep operating, and to those many volunteers for their sacrifice of time and energy to serve.

We are grateful for kind donations from individuals, churches and grant-making bodies which have enabled us to keep operating, and to those many volunteers for their sacrifice of time and energy to serve.

Looking ahead, we hope to see greater use of Middle Park and will continue to further upgrade our many facilities to optimise this.

As always, we give thanks to our Lord for all that has been accomplished through our faith in Jesus, and the work of the Holy Spirit on behalf of the Kingdom of God.

Trustees’ responsibilities

Charity law 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 financial activities for that year. In preparing those financial statements the trustees are required to:

a) select suitable accounting policies and apply them consistently

b) make judgments and estimates that are reasonable and prudent

c) state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements d) prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation. The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

This report was approved by the trustees on 23/10/25 and is signed on their behalf by:

James Clarke (Chair)

The Ezra and Nehemiah Trust

Report and Accounts

31 December 2024

THE EZRA AND NEHEMIAH TRUST STATEMENT OF ASSETS AND LIABILITIES 31 DECEMBER 2024

Contents Pages
Legal and administrative information 1
Report of the trustees 2-4
Accountant’s report 5
Receipts and payments accounts 6
Statement of assets and liabilities 7

THE EZRA AND NEHEMIAH TRUST LEGAL AND ADMINISTRATIVE INFORMATION

Page 1

Charity Number 1157433
Other Working Names T.E.N.T
Governing Instrument CIO – foundation, registered with the Charity Commission
for England and Wales on 10th June 2014
Trustees Andrew Hughes (Chair)
Moira Frew
Quintin Wyvern-Batt
Esther Peggs
Stephen Wood
Benjamin Garton
James Clark
Correspondence Address Whitley
Montgomery
SY15 6UL
Accountants Encompass Accounting
Kent Space Suite 2023
6-8 Revenge Road
Chatham
Kent
ME5 8UD

THE EZRA AND NEHEMIAH TRUST REPORT OF THE TRUSTEES YEAR ENDED 31 DECEMBER 2024

Page 2

The Ezra and Nehemiah Trust (“TENT”) is a charitable incorporated organisation (CIO) formed to promote the unity and effectiveness of the Body of Christ and to further the Kingdom of God through the provision of resources, and the development of mission, education, and prayer. In the Trust’s deed there are four objectives listed: a) to advance the Christian faith, b) to relieve people in need, c) to advance education according to Christian principles, d) to promote other charitable purposes beneficial to the community. These objectives are primarily centred at the Trust’s permanent camp site in in Powys, Wales, but can also be applied throughout the United Kingdom, or anywhere else in the world.

Trustees

The trustees who served during the year were: Andrew Hughes (Previous Chair), Moira Frew, Quintin Wyvern-Batt, Esther Peggs, Ben Garton, Kee-Chak Ip and James Clark (New Chair).

Risk Management, Financial Review and Reserves

The charity operates a robust attitude to risk management. All our activities are insured according to applicable law. Full risk assessments are undertaken with records kept and reviews regularly undertaken. With regard to overall risk management relating to the charity and its operation, the trustees meet several times a year and a portion of our time together is given towards looking at the big picture. This would include discussion on past experience, current operations and future planning. We are confident that we are doing all we can to ensure the ongoing and successful outworking of our charitable aims.

Risk Management, Financial Review and Reserves

The charity operates a robust attitude to risk management. All our activities are insured according to applicable law. Full risk assessments are undertaken with records kept and reviews regularly undertaken. With regard to overall risk management relating to the charity and its operation, the trustees meet several times a year and a portion of our time together is given towards looking at the big picture. This would include discussion on past experience, current operations and future planning. We are confident that we are doing all we can to ensure the ongoing and successful outworking of our charitable aims.

We have agreed a policy of always keeping sufficient monies in reserve to cover unexpected needs. We view a portion of this capital sum as our reserve. The interest is used as income for the charity and is treated as distributable to our recipients.

continued/…

Activities overview

This has been a further year of consolidation with existing users returning as well as one or two new ones.

Groups who came to Middle Park included:

We estimate that around 1000 individuals came through camp in 2024. We note that bookings have increased this year with more local bookings. We are confident that this continue to grow significantly in 2025.

Site maintenance and development

During this year, a good deal of routine maintenance has been carried out to our camp site in Welshpool, with much of the work being undertaken by small teams of volunteers. This has involved quite a bit of tree thinning and maintenance, the Assault course has been updated and improved, and electric supplies have been put in across the main field.

Our aim remains to benefit the groups of young people who come to Middle Park for the fun, enjoyment of the outdoor environment together and experience of our facilities/activities, whilst also demonstrating great value for money to our generous donors.

Management and external relationships

We continue to benefit significant contributions from volunteers – both in general maintenance and with book-keeping, development planning, web site & social media, and grant applications.

We continue to have a good relationship with our landlords, the Powis Castle Estate. We also continue to have constructive working relationships with other users of Middle Park, including the shoot and the farmer.

Conclusion

We are thankful for all that has been achieved in this year and are excited about the possibilities of further development and increasing the use of the site in accordance with our aims and objectives.

We are thankful for all that has been achieved in this year and are excited about the possibilities of further development and increasing the use of the site in accordance with our aims and objectives.

We are grateful for kind donations from individuals, churches and grant-making bodies which have enabled us to keep operating, and to those many volunteers for their sacrifice of time and energy to serve.

We are grateful for kind donations from individuals, churches and grant-making bodies which have enabled us to keep operating, and to those many volunteers for their sacrifice of time and energy to serve.

Looking ahead, we hope to see greater use of Middle Park and will continue to further upgrade our many facilities to optimise this.

As always, we give thanks to our Lord for all that has been accomplished through our faith in Jesus, and the work of the Holy Spirit on behalf of the Kingdom of God.

Trustees’ responsibilities

Charity law 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 financial activities for that year. In preparing those financial statements the trustees are required to:

a) select suitable accounting policies and apply them consistently

b) make judgments and estimates that are reasonable and prudent

c) state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements

d) prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation. The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

This report was approved by the trustees on 23/10/2025 and is signed on their behalf by:

James Clarke (Chair)

THE EZRA AND NEHEMIAH TRUST ACCOUNTANT'S REPORT YEAR ENDED 31 DECEMBER 2024

Page 5

In order to assist you to fulfil your duties under the Charities Act 2011, we have compiled the financial statements of the charity which comprise the Statement of Financial Activities, and the related notes from the accounting records and information and explanations you have given us.

This report is made to the Charity’s Board of Trustees, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Charity’s Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charity’s Board of Trustees, as a body, for our work or for this report.

You have acknowledged on the balance sheet as at 31 December 2024 your duty to ensure that the charity has kept proper accounting records and to prepare financial statements that give a true and fair view under the Charities Act 2011. You consider that the charity is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of these financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

29/10/2025 ae ee Lynne Turner-Graves Date of Signature

Page 6

THE EZRA AND NEHEMIAH TRUST STATEMENT OF ASSETS AND LIABILITIES 31 DECEMBER 2024

RECEIPTS
Donations received
Fundraising
Grants received
Operating Income
Investment income
COIF revaluation
Proceeds from sale of assets
TOTAL RECEIPTS
PAYMENTS
Operating costs
Other expenses
ASSET PURCHASES
TOTAL PAYMENTS
NET OF RECEIPTS/(PAYMENTS)
Transfers betweeen funds
Net of receipts/(payments) after
transfers
Cash funds at p/e
Cash funds this p/e
Unresticted
funds
2024
Resticted
funds
2024
Total
2024
Total 2023
£
£
£
£
-
2846
2846
3808
-
0
2294
-
-
-
-
-
38766
38766
22970
-
327
327
44
-
45
45
906
-
-
0
0
-
41,984
41,984
30,022
-
34,708
34,708
22,362
-
-
-
-
-
-
- -
-
34,708
34,708
22,362
-
7276
7276
7660
-
-
-
-
-
7276
7276
7660
-
17,437
17,437
9,777
-
24,713
24,713
17,437

Page 7

THE EZRA AND NEHEMIAH TRUST STATEMENT OF ASSETS AND LIABILITIES 31 DECEMBER 2024

CASH FUNDS
Lloyds current account
COIF investment account (market value)
TOTAL CASH FUNDS
ASSETS RETAINED FOR THE CHARITY'S OWN USE
Marquees & tents
Outbuildings
Vehicles
Kitchen equipment
Electrical equipment
Speciality items
Other assets
LIABILITIES (General funds)
Electricity Accrual
Expense claims
Sewage Accrual
2024
£
5,082
19,631
24,713
Current value
(General funds)
£
21,600
13,300
8,820
9,890
1,030
7,020
12,257
73,917
£
3
136
139
2023
£
4,851
12,586
17,437
Current value
(General funds)
£
21,600
13,300
8,820
9,890
1,030
7,020
12,257
73,917
£
163
163

These receipts and payments accounts were approved by the trustees and are signed on their behalf below:

Date of Signature

Andrew Hughes

Independent examiner's report on the accounts

Section A Independent Examiner’s Report Report to the trustees Charity Name The Ezra and Nehemiah Trust On accounts for the year Charity no 31 December 2024 1157433 ended (if any) Set out on pages 2-7 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended DD / MM / YYYY 31/12/2024 . Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent [The charity’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of [insert name of applicable listed body]]. Delete [ ] if not applicable.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

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.

Signed: Date: 29/10/2025
Name: Lynne Turner-Graves Lynne Turner-Graves
Relevant professional
qualification(s) or body
ACCA (Prof) AAT

Oct 2018

1

IER

(if any):

Address: Kent Space, Suite 2026, 6-8 Revenge Roa

Chatham ME5 8UD

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

2

IER