| Pages | |
|---|---|
| Trustees' Annual Report | |
| Auditor's Report | 7 to 9 |
| Statement of Financial Activities | 10 |
| Summary Income and Expenditure Account | 11 |
| Balance Sheet | 12 |
| Statement of Cash flows | 13 |
| Notes to the Accounts | 14to 20 |
| for the year ended 31 July 20 | 25 | |||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| 2025 | 2025 | 2024 | ||
| Notes | E | |||
| Income and endowments | ||||
| from: | ||||
| Donations and legacies | 4 | 1,146,297 | ||
| Other | 5 | 2,840 | 2,840 | 3,270 |
| Total | 1,149,137 | 1,149,137 | ||
| Expenditure on: | ||||
| Raising funds | 6 | 4,926 | 4,926 | 6,159 |
| Charitable activities | 7 | 420,778 | 420,778 | 101,661 |
| Other | 8 | 162,080 | 162,080 | 139,836 |
| Total | 587,784 | 587,784 | 247,656 | |
| Net gains on investments | ||||
| Net income | 9 | 561,353 | 561,353 | 792,243 |
| Transfers betweenfunds | ||||
| Net income before other | ||||
| gains/(losses) | 561,353 | 561,353 | 792,243 | |
| Other gains and losses | ||||
| Transferred from related charity | 579,660 | |||
| Net movement in funds | 561,353 | 561,353 | 1,371,903 | |
| Reconciliation of funds: | ||||
| Total funds brought forward | 4,318,217 | |||
| Total funds carried forward | 6,251,473 | 6,251,473 |
| 2025 | 2024 | |
|---|---|---|
| E | ||
| Income | 1,149,137 | |
| Gross income for the year | 1,149,137 | |
| Expenditure | 477,691 | 134,677 |
| Interest payable | 3,176 | 10,429 |
| Depreciation and charges for | ||
| impairment of fixed assets | 106,917 | 102,550 |
| Total expenditure for the year | 587,784 | 247,656 |
| Net income before tax for the year | 561,353 | 792,243 |
| Net income for the year | 561,353 | 792,243 |
| Company No. | 09196187 | Notes | 2025 | 2024 |
|---|---|---|---|---|
| E | ||||
| Fixed assets | ||||
| Tangible assets | 11 | 5,444,503 | 5,330,345 | |
| 5,444,503 | 5,330,345 | |||
| Current assets | ||||
| Debtors | 12 | 13,153 | 3,158 | |
| Cash at bank | and in hand | 806,930 | 369,730 | |
| 820,083 | 372,888 | |||
| Creditors: Amountfalling due within one year | 13 | (13,113) | (7,985) | |
| Net current assets | 806,970 | 364,903 | ||
| Total assets less | current liabilities | 6,251,473 | 5,695,248 | |
| Creditors: Amountsfalling due after more than one year | (5,128) | |||
| Net assets excluding pensionasset or liability | 6,251,473 | |||
| Total net assets | 6,251,473 | |||
| The funds of the | charity | |||
| Unrestricted funds | ||||
| General funds | 15 | 6,251,473 | ||
| 6,251,473 | ||||
| Total funds | 6,251,473 |
| 2025 | 2024 | |
|---|---|---|
| Cash flows from operating activities | ||
| Net income per Statement of Financial Activities | 561,353 | |
| Adjustments for: | ||
| Depreciation of property, plant and equipment | 106,917 | 102,550 |
| Dividends, interest and rents from investments | (2,840) | (3,270) |
| (Increase)/Decrease in trade and other receivables | (9,995) | 189,284 |
| Decrease in trade and other payables | (576,245) | |
| Net cash provided by operating activities | 655,435 | |
| Cash flows from investing activities | ||
| Payments for property, plant and equipment | (221,075) | (25,567) |
| Dividends, interest and rents from investments | 2,840 | 3,270 |
| Net cash used in investing activities | (218,235) | (22,297) |
| Net cash used in financing activities | (734,914) | |
| Net increase in cash and cash equivalents | 437,200 | 327,011 |
| Cash and cash equivalents at the beginning of the year | 369,730 | 42,719 |
| Cash and cash equivalents at the end of the year | 806,930 | 369,730 |
| Components of cash and cash equivalents | ||
| Cash and bank balances | 806,930 | 369,730 |
| 806,930 | 369,730 |
| 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 fundswhich include a revaluation reserve representing the |
| restatement of investment assets at their market values. | |
| Restrictedfunds | These are available for use subjectto restrictions imposed by the donor orthrough |
| terms of an appeal. | |
| Income | |
| Recognition of | Income is included in the Statement of Financial Activities (SOFA) when the charity |
| income | becomes entitled to, and virtually certain to receive, the income and the amount of |
| the income can be measured with sufficient reliability. | |
| Income with related | Where income has related expenditure the income and related expenditure is |
| expenditure | reported gross in the SoFA. |
| Donations and | Voluntary income received by way of grants, donations and gifts is included in the |
| legacies | the SOFAwhen receivableand only whenthe Charity has unconditional |
| entitlement to the income. | |
| Tax reclaims on | Income from tax reclaims is included in the SOFA at the same time as the |
| donations and gifts | gift/donation to which it relates. |
| Donated services | These are only included in income (with an equivalent amount in expenditure) |
| and facilities | where the benefit to the Charity is reasonably quantifiable, measurable and |
| material. | |
| Volunteer help | Thevalue ofanyvolunteer help received is not included in the accounts. |
| Investment income | This is included in the accounts whenreceivable. |
| Gains/(losses) on | This includes any gain or loss resultingfrom revaluinginvestments to marketvalue |
| revaluation offixed | at the end of the year. |
| assets | |
| Gains/(losses) on | This includes any gain or loss on the sale of investments. |
| investment assets |
| 3 Statement of Financial Activities - prior year |
||||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | |||
| 2024 | 2024 | |||
| E | ||||
| Income and endowments from: | ||||
| Donations and legacies | 1,036,629 | |||
| Other | 3,270 | 3,270 | ||
| Total | 1,039,899 | 1,039,899 | ||
| Expenditure on: | ||||
| Raising funds | 6,159 | 6,159 | ||
| Charitable activities | 101,661 | 101,661 | ||
| Administrative expenses | 139,836 | 139,836 | ||
| Total | 247,656 | 247,656 | ||
| Net income | 792,243 | 792,243 | ||
| Netincome before other | ||||
| gains/(losses) | 792,243 | 792,243 | ||
| Other gains and losses: | ||||
| Transferred from related charity | 579,660 | 579,660 | ||
| Net movement in funds |
||||
| Reconciliation of funds: | ||||
| Total funds brought forward | 4,318,217 | 4,318,217 | ||
| Total funds carried forward | 5,690,120 | |||
| 4 | Income from donations and legacies | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| E | E | |||
| Donations and legacies New temple donations |
797,333 | 797,333 | 628,715 | |
| 348,964 | 348,964 | 407,914 | ||
| 1,146,297 | 1,146,297 | |||
| 5 | Other income | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| E | ||||
| Other operating income received | 2,840 | 2,840 | 3,270 | |
| 2,840 | 2,840 | 3,270 |
| 6 | Expenditure on raising funds | |||
|---|---|---|---|---|
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| E | ||||
| Fundraising trading costs | ||||
| 4,926 | 4,926 | 6,159 | ||
| 4,926 | 4,926 | 6,159 | ||
| 7 | Expenditure on charitable activities | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| E | ||||
| Expenditureoncharitable | ||||
| activities | ||||
| 420,778 | 420,778 | 101,661 | ||
| Governance costs | ||||
| 420,778 | 420,778 | 101,661 | ||
| 8 | Other expenditure | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| E | ||||
| Bank loan and overdraft | ||||
| interest payable | 3,176 | 3,176 | 10,429 | |
| Premises costs | 44,722 | 44,722 | 20,769 | |
| Amortisation, depreciation, | ||||
| impairment, profit/loss on | 106,917 | 106,917 | 102,550 | |
| disposal offixed assets | ||||
| General administrative costs | 4,485 | 4,485 | 3,388 | |
| Legal and professional costs | 2,780 | 2,780 | 2,700 | |
| 162,080 | 162,080 | 139,836 | ||
| 9 | Net income beforetransfers | |||
| 2025 | 2024 | |||
| This is stated after charging: | ||||
| Depreciation ofowned fixed assets | 106,917 | 102,550 |
| Land and | Fixtures and | |||||
|---|---|---|---|---|---|---|
| Total | ||||||
| buildings | fittings | |||||
| E | ||||||
| Cost or revaluation | ||||||
| At 1 August 2024 | 5,746,577 | 27,213 | 5,773,790 | |||
| Additions | 220,638 | 437 | 221,075 | |||
| At 31 July 2025 | 5 | 967 215 | 27,650 | 5,994,865 | ||
| Depreciationand | ||||||
| impairment | ||||||
| At 1 August 2024 | 418,086 | 25,359 | 443,445 | |||
| Depreciation charge for the year |
106,344 | 573 | 106,917 | |||
| At 31 July 2025 | 524 430 | 25,932 | 550,362 | |||
| Net book values | ||||||
| At 31 July 2025 | 5 | 442 78 | 1,718 | 5,444,503 | ||
| At 31 July 2024 | 5 | 28491 | 1,854 | |||
| 12 | Debtors | 2025 | 2024 | |||
| Other debtors | 10,000 | |||||
| Prepayments and accrued income | 3,153 | 3,158 | ||||
| 13,153 | 3,158 | |||||
| 13 | Creditors: | |||||
| amounts falling due within one year | ||||||
| 2025 | 2024 | |||||
| E | ||||||
| Bank loans and overdrafts | 5,128 | |||||
| Accruals | 7,985 | 7,985 | ||||
| 13,113 | 7,985 | |||||
| 14 | Creditors: | |||||
| amounts falling due after more than one year | ||||||
| 2025 | 2024 | |||||
| E | E | |||||
| Bank loans and overdrafts | 5,128 | |||||
| 5,128 |
| 15 | Movement in funds | ||||
|---|---|---|---|---|---|
| Incoming | |||||
| resources | |||||
| (including | Resources | At 31 July | |||
| other | expended | 2025 | |||
| At 1 August | gains/losses ) | ||||
| 2024 | |||||
| E | |||||
| Restricted funds: | |||||
| Unrestricted funds: | |||||
| Generalfunds | 1,149,137 | (587,784) | 6,251,473 | ||
| Total funds | 5 690 120 | 1 149 137 | 6 251 473 | ||
| 16 | Analysis of net assets between funds | Unrestricted | Total | ||
| funds | |||||
| Fixed assets | 5,444,503 | 5,444,503 | |||
| Net current assets | 806,970 | 806,970 | |||
| 6 251 473 | 62512473 | ||||
| 17 | Reconciliation of net debt | ||||
| At 1 August | At 31 July | ||||
| 2024 | Cash flows | 2025 | |||
| E | E | ||||
| Cash and cash equivalents | 369,730 | 437,200 | 806,930 | ||
| 369,730 | 437,200 | 806,930 | |||
| Bank loans | (5,128) | (5,128) | |||
| (5,128) | (5,128) | ||||
| Net debt | 364 602 | 437 200 | 801 802 |