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2025-09-30-accounts

David's Tent

Charity No. 1158062

Trustees' Report and Unaudited Accounts

30 September 2025

David's Tent Contents

Pages
Legaland AdministrativeInformation 2
Trustees'AnnualReport 3-7
IndependentExaminer'sReport 8
Statement of FinancialActivities 9
SummaryIncomeandExpenditure Account 10
BalanceSheet 11
Statement ofCashflows 12
Notesto the Accounts 13-19
DetailedStatement of FinancialActivities 21-22

Page 1

David's Tent Legal and Administrative Information

Charity No. 1158062

Registered Office

85 Great Portland Street

First Floor London W1W 7LT

Trustees

The following Trustees served during the year and up to the date of approval of the financial statements:

J.P. Buhler

A. Kefas

S. Rudd

E. Sandor

R. Sandor

T. Buhler

(Resigned 5 June 2026) (Resigned 2 March 2026) (Appointed 1 June 2026)

Accountants

Kingsleybusiness Online Limited Bank Chambers

1/3 Woodford Avenue Gants Hill Ilford IG2 6UF

Bankers

Reliance Bank Faith House 23-24 Lovat Lane

London United Kingdom EC36 8EB

Independent examiner

Chris Clarke ACA (ACAEW) 12 Red Lion Mews Odiham RG29 1HP

Page 2

David's Tent Trustees Report

The trustees present their report and accounts for the year to 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Constitution, the Charities Act 2011 and 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)' (effective 1 January 2019).

Objectives and activities

The objects of the charity are:

The Charity achieves these objects by

  1. Holding public worship services and prayer meetings regularly in London and other UK cities.

  2. Supporting worship and praise through music, dance, and the arts.

  3. Hosting educational and evangelistic conferences, including the annual summer festival.

In 2025, the charity continued to expand its outreach through its main summer festival (attended by over 5,000 people), regional worship events, and leadership/musician retreats. These events promote Christian education, spiritual growth, and community engagement.

Public benefit

The trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit when planning and reviewing the charity's activities.

Achievements and performance

Significant activities and achievements against objectives

David’s Tent successfully hosted multiple worship and training events across the UK. Key achievements include:

These efforts have strengthened Christian communities and contributed to the public benefit by promoting spiritual well-being and religious understanding.

Volunteers

The charity is supported by a dedicated network of volunteers. In 2025, volunteers contributed over 65,000 hours of service. Their dedication is vital to the success and sustainability of the charity’s mission.

Financial review

Income Sources:

Financial Position:

The charity recorded an overall surplus for the year of £7,965 (2024: deficit of £64,317). At 30 September 2025 total funds were in deficit by £79,545 (2024: £87,510 deficit). All funds are unrestricted.

Page 3

David's Tent Trustees Report

Going concern:

The Trustees have considered whether it is appropriate to prepare the financial statements on a going concern basis and have assessed the charity's ability to continue in operation for a period of at least twelve months from the date of approval of these financial statements.

In reaching this assessment, the Trustees have considered the charity's current financial position, cash-flow forecasts, projected income and expenditure, the expected financial performance of the 2026 annual event, known liabilities and commitments, and the principal risks facing the charity together with the actions being taken to mitigate those risks.

At the reporting date, the charity had negative unrestricted reserves of approximately £79,545. The Trustees recognise that this position is below the level established within the Charity's Financial Reserves Policy and remains an important area of focus. However, the Trustees distinguish between the charity's reserves position and its ability to continue as a going concern. Whilst rebuilding unrestricted reserves remains a key strategic objective, the Trustees are satisfied that the charity has sufficient financial resources to meet its obligations as they fall due and continue its charitable activities throughout the assessment period.

The charity's principal source of income is its annual event, which typically generates approximately 75% to 80% of annual income. In recent years the charity has operated within a more challenging environment for large Christian festivals and events, with increased competition contributing to financial pressure on attendance and ticket sales. The financial performance during 2024 represented a significant setback for the charity and resulted in a material deterioration in unrestricted reserves.

Recognising that this position was not sustainable, the Trustees implemented a Financial Recovery Plan during 2025. The Financial Recovery Plan reflects the Trustees' commitment to restoring the charity's long-term financial resilience whilst continuing to deliver its charitable purposes. The objectives of the plan are to restore annual operating surpluses, strengthen donor fundraising, maintain disciplined cost management and rebuild unrestricted reserves over time in accordance with the Charity's Financial Reserves Policy.

Although the charity has continued to operate within a challenging environment during 2025, the Trustees are encouraged that the projected financial performance represents an improvement on the previous financial year and is consistent with the objectives of the Financial Recovery Plan. The Trustees recognise that rebuilding unrestricted reserves will require sustained financial discipline over a number of years and therefore view the projected improvement during 2025 as the first stage of a longer-term recovery rather than its completion.

The 2026 annual event is scheduled to take place between 28 and 31 August 2026. Based on information available at the date of approval of these financial statements, the Trustees' financial forecasts indicate event revenue of approximately £876,000, representing projected growth of approximately 7% compared with the previous year. Approximately 50% of the forecast event income has already been received, with the balance expected during the event period.

Based on current ticket sales, trading performance and the Trustees' latest financial forecasts, the Trustees expect the 2026 annual event to generate an operating surplus of approximately £30,000. In reaching this assessment, the Trustees have also taken account of the charity's established pattern of receiving voluntary donations during the event, which would provide additional financial resilience should event income differ from current forecasts.

Page 4

David's Tent Trustees Report

At the date of approval of these financial statements, the charity held cash balances of approximately £111,279, had no deferred income and had PAYE liabilities of approximately £5,700, which are expected to be settled over the following three months. Cash-flow forecasts prepared by management and reviewed by the Trustees indicate that the charity is expected to remain cash positive throughout the twelve-month assessment period and able to meet its liabilities as they fall due.

The Trustees will continue to monitor the charity's financial performance closely and remain committed to implementing the Financial Recovery Plan, including further improvements to financial oversight, fundraising, budgeting and cost management. The Trustees consider that these measures will continue to strengthen the charity's financial resilience and support the rebuilding of unrestricted reserves over the medium term.

Having considered the charity's current cash position, cash-flow forecasts, the level of event income already secured, the projected financial performance of the 2026 annual event, the actions taken under the Financial Recovery Plan and the Trustees' ongoing oversight of the charity's financial position, the Trustees are satisfied that the charity has adequate resources to continue in operation for the foreseeable future. Accordingly, the Trustees consider it appropriate to prepare these financial statements on a going concern basis.

Whilst the Trustees recognise that rebuilding unrestricted reserves remains a significant strategic priority, they do not consider that the current reserves position gives rise to a material uncertainty regarding the charity's ability to continue as a going concern.

Reserves policy:

1. Purpose

The Trustees recognise the importance of maintaining an appropriate level of unrestricted free reserves to support the long-term financial sustainability of the charity. Reserves provide financial resilience by enabling the charity to continue its charitable activities in the event of lower-than-expected income, unforeseen expenditure or other financial pressures, while allowing sufficient time for the Trustees to implement appropriate corrective actions.

The Trustees consider the maintenance of appropriate reserves to be an important element of prudent financial management and good governance.

2. Policy

It is the policy of the Trustees to maintain unrestricted free reserves at a level that is appropriate to the charity's activities, operating model and principal financial risks.

The Trustees recognise that reserves should be sufficient to provide financial stability without unnecessarily restricting funds that could otherwise be applied to further the charity's charitable purposes. The level of reserves will therefore reflect the nature of the charity's operations, its financial commitments and the risks to which it is exposed.

3. Determining the Appropriate Level of Reserves

In determining the appropriate level of unrestricted free reserves, the Trustees consider a range of factors, including:

Having considered these factors, the Trustees believe that unrestricted free reserves equivalent to approximately 10% of the charity's annual operating expenditure provide an appropriate level of financial resilience. In the Trustees' judgement, this level of reserves would enable the charity to absorb the financial impact of a weaker-than-expected annual event or other unforeseen financial pressures while continuing its charitable activities and implementing appropriate recovery measures.

Page 5

David's Tent Trustees Report

4. Target Level of Reserves

The Trustees have adopted a target of maintaining unrestricted free reserves equivalent to approximately 10% of the charity's annual operating expenditure.

The target reserve level is intended to provide an appropriate balance between maintaining financial

resilience and ensuring that funds are applied effectively in furtherance of the charity's charitable

objectives. The Trustees recognise that the appropriate reserve level may change over time as the charity's activities, expenditure and risk profile evolve.

5. Annual Review

The Trustees review the reserves policy annually as part of the charity's budgeting, financial planning and risk management processes.

In carrying out this review, the Trustees consider whether the target level of reserves remains

appropriate in light of the charity's financial position, operating environment, principal risks and future plans. Any significant changes to the charity's activities or financial circumstances will be taken into account when determining whether the policy requires amendment.

The Trustees report annually on the charity's reserves position, the extent to which the target reserve level has been achieved and any actions being taken where reserves differ materially from the policy target.

Major risks:

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity was registered as a Charitable Incorporated Organisation (CIO) on 30 July 2014 and is governed by its Constitution.

The trustees who served during the year and up to the date of approval of the financial statements were:

Mr R D Sandor

Mr J P Buhler Mr E Sandor Ms S Rudd Ms A Kefas

Mrs T Buhler

(Resigned 5 June 2026) (Resigned 2 March 2026)

(Appointed 1 June 2026)

Page 6

David's Tent Trustees Report

Recruitment and appointment of trustees:

Trustees are appointed by a majority vote of the existing trustees. Suitable training is provided.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity, and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the charity's Constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' report has been prepared in accordance with the Charities Act 2011 and the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102).

The trustees' report was approved by the Board of Trustees.

Mr R Sandor

Trustee

Date: 30/07/2026

Page 7

David's Tent Independent Examiners Report

Independent Examiner's Report to the trustees of David's Tent

I report to the charity trustees on my examination of the financial statements of David's Tent for the year ended 30 September 2025.

Responsibilities and basis of report

I report to the trustees on my examination of the accounts of David's Tent (“the Charity“) for the year ended 30

September 2025, set out on pages 6 to 19.

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

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 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 examiner's statement

Since the Charity's gross income exceeded £250,000 for the year, I confirm that I am qualified to undertake this examination by being a member of ICAEW, holding the qualification of ACA.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination 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.

Name: Chris Clarke

Relevant professional qualification: ACA (ICAEW) Address: 12 Red Lion Mews, Odiham, RG29 1HP Date: 30th July 2026

Page 8

David's Tent Statement of Financial Activities for the year ended 30 September 2025

Notes
Income and endowmentsfrom:
Donationsandlegacies
3
Charitableactivities
4
Other tradingactivities
5
Total
Expenditure on:
Raisingfunds
6
Charitableactivities
7
Other
9
Total
Netgainsoninvestments
Netincome/(expenditure)
Transfersbetweenfunds
Netincome/(expenditure)
before othergains/(losses)
Othergainsandlosses
Net movementinfunds
Reconciliation of funds:
Totalfundsbroughtforward
Totalfundscarriedforward		 Unrestricted
funds
2025
£
182,274
562,751
60,428		 Totalfunds
2025
£
182,274
562,751
60,428		 Totalfunds
2024
£
112,578
674,169
65,711
805,453
77,378
707,322
12,788		 805,453
77,378
707,322
12,788		 852,458
64,764
834,674
17,337
797,488
-		 797,488
-		 916,775
-
7,965
-		 7,965
-		 (64,317)
-
7,965 7,965 (64,317)
7,965
(87,510)		 7,965
(87,510)		 (64,317)
(23,193)
(79,545) (79,545) (87,510)

Page 9

David's Tent Summary Income and Expenditure Account for the year ended 30 September 2025

Income
Gross incomefor the year
Expenditure
Totalexpenditurefor the year
Netincome/(expenditure)before taxfor
the year
Netincome /(expenditure)for the year		 2025
£
805,453
805,453
797,488
797,488
7,965
7,965		 2024
£
852,458
852,458
916,775
916,775
(64,317)
(64,317)

Page 10

David's Tent Balance Sheet at 30 September 2025

Charity No.
1158062
Notes
2025
£
Current assets
Debtors
12
4,929
Cashat bankandin hand
75,004
79,933
Creditors: Amountfallingdue within one year
13
(159,478)
Netcurrentliabilities
(79,545)
Totalassets lesscurrentliabilities
(79,545)
Netliabilitiesexcludingpension asset orliability
(79,545)
Totalnetliabilities
(79,545)
Thefundsofthecharity
Restrictedfunds
14
Unrestrictedfunds
14
Generalfunds
(79,545)
(79,545)
Reserves
14
Totalfunds
(79,545)		 2024
£
7,460
31,769
39,229
(126,739)
(87,510)
(87,510)
(87,510)
(87,510)
(87,510)
(87,510)
(87,510)

The financial statements were approved by the trustees on 30 July 2025 and signed on their behalf by:

R. Sandor Trustee 30 July 2026

Page 11

David's Tent Statement of Cash flows for the year ended 30 September 2025

Cashflowsfrom operatingactivities
Netincome/(expenditure)perStatement ofFinancialActivities
Adjustmentsfor:
Decreasein tradeand other receivables
Increasein tradeand other payables
Netcash provided by operatingactivities
Netcashfrominvestingactivities
Netcashfromfinancingactivities
Netincreaseincash andcash equivalents
Cash andcash equivalentsat the beginningofthe year
Cash andcash equivalentsat the end ofthe year
Componentsofcash andcash equivalents
Cashand bankbalances		 2025
£
7,965
2,531
32,739
43,235
-
-
43,235
31,769
75,004
75,004
75,004		 2024
£
(64,317)
7,641
68,250
11,574
-
-
11,574
20,195
31,769
31,769
31,769

Page 12

David's Tent Notes to the Accounts for the year ended 30 September 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Second Edition, effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of income Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Cash donations Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the gift/donation to donations and gifts which it relates. Deferred Income Ticket sales for events beyond the year end date are deferred to the balance sheet. Legacies Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Page 13

David's Tent Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot expenditure be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on raising These comprise the costs associated with attracting voluntary income, fundraising trading funds costs and investment management costs. Expenditure on Expenditure is classified by activity. The costs of each activity are made up of the total of charitable activities direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure Irrecoverable input VAT is included with the expenditure to which it relates

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the charity's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 14

David's Tent Notes to the Accounts

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payment obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 15

David's Tent Notes to the Accounts

2 Statement of Financial Activities - prior year

2
Statement ofFinancialActivities-prior year
Income and endowmentsfrom:
Donationsandlegacies
Charitableactivities
Other tradingactivities
Total
Expenditure on:
Raisingfunds
Charitableactivities
Other
Total
Netincome
Netincome before other
gains/(losses)
Othergainsandlosses:
Net movementinfunds
Reconciliation of funds:
Totalfundsbroughtforward
Totalfundscarriedforward		 Unrestricted
funds
2024
£
112,578
674,169
65,711
852,458
64,764
834,674
17,337
916,775
(64,317)
(64,317)
(64,317)
(23,193)
(87,510)		 Totalfunds
2024
£
112,578
674,169
65,711
852,458
64,764
834,674
17,337
916,775
(64,317)
(64,317)
(64,317)
(23,193)
(87,510)
3
Incomefrom donationsandlegacies
Donationsandgifts
Giftaid refunds
4
Incomefromcharitable activities
Campingfees
Ticketsales
Otherincome		 Unrestricted
£
172,848
9,426
182,274
Unrestricted
£
80,627
465,825
16,299
562,751		 Total
2025
£
172,848
9,426
182,274
Total
2025
£
80,627
465,825
16,299
562,751		 Total
2024
£
106,785
5,793
112,578
Total
2024
£
102,448
560,133
11,588
674,169

Page 16

David's Tent Notes to the Accounts

5
Incomefrom other tradingactivities
Merchandise
Cafeandcateringvans
Shopincome
6
Expenditure on raising funds
Fundraising tradingcosts
Merchandise
Cafeandcateringvans
Websiteand marketing
7
Expenditure oncharitable activities
Expenditureoncharitable
activities
Staffcosts
Productionand marquee hire
Artists'costs
Campsitecosts
Catering
Event management
Traveland vehicle hire
Security,healthandsafety
Venue hire
VolunteerTshirts
Waste management
Licencesfor performance rights
Wristbandsand othersundry
conferencecosts
Worship nights
Grantsmade
Ticketsale platformcosts		 Unrestricted
£
7,332
50,839
2,257
60,428
Unrestricted
£
9,261
11,800
56,317
77,378
Unrestricted
£
114,840
283,492
41,205
32,524
27,244
20,520
49,230
11,073
21,164
1,744
11,554
15,124
12,889
11,310
36,010
17,399
707,322		 Total
2025
£
7,332
50,839
2,257
60,428
Total
2025
£
9,261
11,800
56,317
77,378
Total
2025
£
114,840
283,492
41,205
32,524
27,244
20,520
49,230
11,073
21,164
1,744
11,554
15,124
12,889
11,310
36,010
17,399
707,322		 Total
2024
£
7,792
54,584
3,335
65,711
Total
2024
£
8,314
12,271
44,179
64,764
Total
2024
£
98,528
301,623
75,600
42,568
42,135
36,772
62,311
11,241
28,700
3,761
12,861
17,660
20,821
24,714
34,953
20,426
834,674

Page 17

David's Tent Notes to the Accounts

8
Analysisof grants
Activity or programme
David'sTentInternational
Individuals
Activity or programme
David'sTentInternational
Individuals
9
Other expenditure
Generaladministrativecosts
Legaland professionalcosts		 Grantsto
Institutions
£		 Grantsto
Individuals
£
-
4,985
4,985
Grantfunding
ofactivities
£
31,025
4,985
36,010
Unrestricted
£
9,292
3,496
12,788		 Total
2025
£
31,025
4,985
36,010
Total
2025
£
31,025
4,985
36,010
Total
2025
£
9,292
3,496
12,788		 Total
2024
£
29,250
5,703
31,025
-
31,025 34,953
Total
2024
£
29,250
5,703
34,953
Total
2024
£
13,511
3,826
17,337

10 Trustee remuneration and expenses

None of the trustees have been paid any remuneration in the current or prior periods.

During the year reimbursement of expenses totalling £1,033 (2024: £nil) was paid to one trustee in respect of travel and other expenses incurred on behalf of the charity.

11 Staff costs

Average number of employees during the year was 2 (2024: 2)

Wages and salaries and contracted staff costs: £109,598 (2024: £93,505) Social security costs: £2,965 (2024: £2,755) Other pension costs: £2,277 (2024: £2,268)

The wages, salaries and contracted staff costs figure includes amounts paid to contracted personnel who were not employees of the charity. These individuals are therefore not included in the average number of employees disclosed above.

No employee received emoluments in excess of £60,000.

Page 18

David's Tent Notes to the Accounts

12 Debtors

12 Debtors
Trade debtors
Other debtors
Prepaymentsandaccruedincome
13 Creditors:
amountsfallingdue within one year
Tradecreditors
Other taxesandsocialsecurity
Othercreditors
Accruals
Deferredincome
14 Movementinfunds
Restrictedfunds:
Unrestrictedfunds:
Generalfunds
Totalfunds
15 Analysisofnet assetsbetweenfunds
Netcurrentassets
16 Reconciliation ofnetfunds
Cashandcash equivalents
Netfunds		 At 1 October
2024
(87,510)
(87,510)		 2025
£
-
3,829
1,100
4,929
2025
£
3,072
6,056
370
23,513
126,467
159,478
Incoming
resources
(including
other
gains/losses)
£
805,453
805,453
At 1 October
2024
£		 Resources
expended
£
(797,488)
(797,488)
Unrestricted
funds
£
(79,545)
(79,545)
Cashflows
£		 2024
£
2,190
3,386
1,884
7,460
2024
£
102,520
(9,966)
370
17,007
16,808
126,739
At 30
September
2025
£
(79,545)
(79,545)
Total
£
(79,545)
(79,545)
At 30
September
2025
£
31,769 43,235 75,004
31,769
31,769		 43,235
43,235		 75,004
75,004

Page 19

David's Tent Notes to the Accounts

17 Related party disclosures

Related party disclosures
2025 2024
Transactionswith related parties £ £
Nameofrelated party JustinBuhler
Description ofrelationship Trustee
Description oftransaction Reimbursement oftraveland other expenses
Amount paidfrom/(to)the related party (1,033) -
Nameofrelated party TiffanyBuhler
Description ofrelationship Trusteefrom 1June 2026;Wife oftrusteeJustin
Buhler who resigned 5June 2026; and Managing
Director ofDavid'sTentInternational
Description oftransaction Paymentswere made toTiffanyBuhler during
the year representingreimbursement ofartist
traveland relatedcostsadvanced by David'sTent
International(US)on behalfofthecharity.At the
time ofthese transactionsTiffanyBuhler wasnot
atrustee but wasthespouse oftrusteeJustin
Buhler.Paymentswere made toTiffanyBuhleras
theindividualwhofiled reimbursementclaimson
behalfofDavid'sTentInternational,and were
remitted by her to David'sTentInternational.
The economicrecipientistherefore David'sTent
International.Theseamountsareinaddition to
the £31,025grant to David'sTentInternational
disclosedseparately below.
Amount paidfrom/(to)the related party (14,076) (2,501)

The trustees of David's Tent (charity number 1158062) also oversee David's Tent International which is registered in the United States as a non-profit (EIN: 83-2041657). Tiffany Buhler is Managing Director of David's Tent International. David's Tent made donations to David's Tent International of £31,025 during the year (2024: £29,250).

At 30 September 2025, £219.80 was due from David’s Tent International to the charity (2024: £59.80). The balance was unsecured, interest-free and repayable on demand.

Authority for these grants is contained within the charity's governing document. The grant was made in furtherance of the charity's charitable objects and approved in accordance with the charity's procedures for managing conflicts of interest.

Page 20

David's Tent Detailed Statement of Financial Activities for the year ended 30 September 2025

Income and endowmentsfrom:
Donationsandlegacies
Donationsandgifts
Giftaid refunds
Charitableactivities
Campingfees
Ticketsales
Otherincome
Other tradingactivities
Merchandise
Cafeandcateringvans
Shopincome
Total income and endowments
Expenditure on:
Costsofother tradingactivities
Merchandise
Cafeandcateringvans
Websiteand marketing
Totalofexpenditure on raising funds
Charitableactivities
Staffcosts
Productionand marquee hire
Artists'costs
Campsitecosts
Catering
Event management
Traveland vehicle hire
Security,healthandsafety
Venue hire
VolunteerTshirts
Waste management
Licencesfor performance rights
Wristbandsand othersundry
conferencecosts
Worship nights
Grantsmade		 Totalfunds
2025
£
172,848
9,426
182,274
80,627
465,825
16,299
562,751
7,332
50,839
2,257
60,428
805,453
9,261
11,800
56,317
77,378
77,378
114,840
283,492
41,205
32,524
27,244
20,520
49,230
11,073
21,164
1,744
11,554
15,124
12,889
11,310
36,010
689,923		 Totalfunds
2024
£
106,785
5,793
112,578
102,448
560,133
11,588
674,169
7,792
54,584
3,335
65,711
852,458
8,314
12,271
44,179
64,764
64,764
98,528
301,623
75,600
42,568
42,135
36,772
62,311
11,241
28,700
3,761
12,861
17,660
20,821
24,714
34,953
814,248

Page 21

David's Tent Detailed Statement of Financial Activities

Governancecosts
Ticketsale platformcosts
Totalofexpenditure oncharitable
activities
Generaladministrativecosts,
includingdepreciationand
amortisation
Bankcharges
Exchange rate(gain)/loss
General insurances
Software,ITsupportand related
costs
Stationeryand printing
Legaland professionalcosts
Accountancyand bookkeeping
Totalofexpenditure ofothercosts
Totalexpenditure
Netgainsoninvestments
Netincome/(expenditure)
Netincome/(expenditure)before
othergains/(losses)
Other Gains
Net movementinfunds
Reconciliation of funds:
Totalfundsbroughtforward
Totalfundscarriedforward		 17,399
17,399
707,322
647
(155)
4,899
3,901
-
9,292
3,496
3,496
12,788
797,488
-
7,965
7,965
-
7,965
(87,510)
(79,545)		 20,426
20,426
834,674
791
-
5,782
6,257
681
13,511
3,826
3,826
17,337
916,775
-
(64,317)
(64,317)
-
(64,317)
(23,193)
(87,510)

Page 22