ReachAcross International
REPORTS AND FINANCIAL STATEMENTS
For the period from 1[st ] April 2024 to 31[st ] March 2025
Registered Charity No: 1174386
ReachAcross International
TRUSTEES’ REPORT
The trustees present their annual report and financial statements for the accounting period of the Charitable Incorporated Organisation `ReachAcross International' from 1 April, 2024 to 31 March, 2025.
The financial statements have been prepared on the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, applicable law and the requirements of the Statement of Recommended Practice, "Accounting and Reporting by Charities," (FRS 102), second edition, and the Charities (Accounts and Reports) Regulations 2008.
Legal and administrative information
| Full Name: | ReachAcross International |
|---|---|
| Constitution: | The Charity is constituted as a charitable incorporated organisation under a |
| constitution dated 10 March 2017, and registered with the Charity Commission | |
| of England and Wales on 25 August, 2017. | |
| Registered Number: | 1174386 |
| Trustees: | Penny Brasher (since 2 July 2019) |
| Roland Denner (since 8 October 2019) | |
| Mark Wenger (since 8 October 2019) | |
| Gemma Locke (since 17 October 2023) | |
| Joel Spaxman (since 17 October 2023) | |
| Registered Office: | 66, Park Hill |
| Moseley | |
| Birmingham | |
| B13 8DS | |
| Bankers: | Unity Trust Bank |
| PO Box 7193 Planetary Road | |
| Willenhall | |
| WV1 9DG | |
| Independent Examiner: | Zita Derbak |
| Independent Examiners Ltd | |
| Unit 2 | |
| The Broadbridge Business Centre | |
| Delling Lane | |
| Bosham PO18 8NF |
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ReachAcross International
TRUSTEES’ REPORT (CONTINUED)
Charitable Objects and Activities
The Objects of the CIO which are for the Public Benefit are:
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the advancement of the Christian faith amongst Muslims throughout the world.
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the relief of the poor and needy.
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the help and comfort of the sick and aged.
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generally, the advancement of any religious or other charitable objects not inconsistent with the foregoing which may from time to time commend itself to the trustees.
The main Activities of the CIO consist of the holding and managing of property and the holding and managing of funds for the international office of a network of ReachAcross charities worldwide with similar objectives.
Organisation
The charity is constituted as a charitable incorporated organisation and is governed by a board of trustees which is responsible for setting the strategic direction of the charity and for establishing policy. The board of trustees meets four times a year and delegates the day-to-day operation of the charity to a management team. The charity is part of a worldwide network consisting of charities with similar objectives.
Review of the Period
The charity continues to work from a decentralised office, most officers work from their home. In the past year the international security policy of ReachAcross was revised to bring it in line with current standards crisis management approaches.
The charity
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1) continues to hold property. It ensures adequate property management and use of the property in line with the objectives of the ReachAcross network.
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2) continues to run bank accounts for the management of some funds of the international office of the ReachAcross network in support of the international coordinating work of the office. The charity ensures use and managements of funds in line with the objectives of the ReachAcross network.
Regarding 1), the charity has continued to make parts of its own premises in the UK available to another charitable group in the UK with similar objectives.
In September 2024 a large beech tree in the front yard was topped and trimmed. This has led to more light for the front of the house and less foliage blocking the gutters. The roof of the house was also cleaned and patched in places where there had been some minor leaks. In the back of the house, some of the plastic corrugated roofing that was ripped off by a storm, was replaced.
Regarding 2), the charity has continued to provide funds for training and coaching especially to the leadership of the partners of the wider ReachAcross network that consists of national charities in UK, Switzerland, Germany, USA, Canada and Uganda.
Trustee Training:
The Trustees have read the guide ‘Making Decisions at a Charity – Follow the Principles’, to be reminded of their duties as trustees.
Review of Finances
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(1) The charity’s income mainly consists of donations from charities in the network that are restricted to the use for purposes of the international office of the ReachAcross network. Charities in the network are mainly supported by voluntary gifts from churches and individuals.
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(2) In addition, part of the charity’s income is donations from partners staying temporarily at the charity's premises, and part is direct donations from supporters.
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(3) This income has proved adequate, the effectiveness of the work has been maintained and there remains a reasonable level of funds.
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(4) The trustees consider that the charity remains in a healthy financial position and is able to meet its ongoing commitments.
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ReachAcross International
Financial Procedures:
A Financial Procedures Manual was developed and approved by the Trustees.
TRUSTEES’ REPORT (CONTINUED)
Investment Policy
The charity's investment powers are prescribed in its constitution. The prescribed investment powers allow the trustees to invest in any investments or securities of any nature consistent with the principles for which the charity stands, including land of any tenure. The trustees have decided that with the present level of reserves it is prudent that investment is not restricted to cash on deposit but that it is desirable to invest a portion of the reserves of the charity into other low or medium risk investments to ensure the financial long-term viability of the charity, due to low interest rates and rising inflation. The trustees have decided in the financial year 2022-2023 to invest £100,000 with Ruffer AIFM Limited into their Charity Assets Trust. The investment came into effect in May 2023. The current year end value of the investment is £94,619.
Savings Account
The Trustees decided to open a savings account with Kingdom Bank and deposit £50,000 of the Charity’s reserves to not surpass the deposit security threshold by having all savings in one bank and have some income from interest.
Financial Review
Unrestricted year-end balance was £203,896, £35,414 more than last year, this is due to the increase of funds received from global ReachAcross Charities in the value of £23,114. And also, due to a significant lower total expenditure of £12,101, mainly because the international conference of ReachAcross and related cost occurred in the previous year. The Charity aims to have 6 months reserve in the value of £36,000, this currently stand at £40,000 (see also reserves policy below).
Reserves Policy
The trustees have examined the requirement for free reserves which are those unrestricted funds not invested in fixed assets, designated for specific purposes or otherwise committed. The trustees consider that, given the present nature and level of the work and the call on funds, £40,000 should be held and this will be sufficient to provide working capital for core costs and allow for quick response to any emergencies.
Risk Management
The trustees actively review the major risks that the charity faces on a regular basis and believe that maintaining free reserves at the levels stated above, combined with the regular review of controls and systems carried out, will provide sufficient resources in the event of any problems. The trustees have also examined the operational risks faced and established that the necessary systems are in place to mitigate the significant risks. Again, an annual review of the financial controls was done using the template provided by the Charity Commission.
Trustees
The trustees in office during the report period and at the date of the approval of this report are set out on page 1.
Public Benefit
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or 'aims' that are for the public benefit. The trustees confirm that they have paid due regard to the charity commission guidance on public benefit before deciding what activities the charity should undertake.
Statement of Trustees’ responsibilities
The trustees are required by law to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the end of the financial year and of the incoming resources and application of the resources of the charity in that year. In preparing those financial statements the trustees are
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ReachAcross International
required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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comply with applicable accounting standards subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are also responsible for keeping proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on, 24 June 2025 Signed on behalf of the Trustees by,
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(Penny Basher)
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ReachAcross International
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2025
| Notes INCOME AND EXPENDITURE Incoming Resources Gifts received 7 Gift Aid & Interest received Dividend Distribution Received Amounts Received Global ReachAcross Charities Contribution to Upkeep and Renovations Total incoming resources Resources Expended Leadership Development, Pastoral & field projects Patents and Trade Marks Website Conferences & Training Contribution to Employment Costs International Director Developing Training Material Strategic Development & Leadership Travel expenses Hospitality Amounts paid from restricted funds 7 International Emergency Fund Governance Contribution to Employment Costs International Administrator IT Consultancy & Professional Fees Property running and Renovations Scanning historic documents Insurance Office running IEB Expenses IC Expense & IC Scholarship Bank charges Sundries Independent Examiner's Fees Total resources expended Net income/(expenditure) before investment gains/(losses) Net gains/(losses) on investments Net Income/ (Expenditure) Transfer between funds Net movement in funds Fund Balances Brought Forward at 1 April 2024 Fund Balances as at 31 March 2025 Direct expenditure in furtherance of the charity's objectives: Management and administration |
Unrestricted Restricted Total Total Income Income 2025 2024 Funds Funds £ £ £ £ £ - 240 - 240 10,179 - 3,079 - 3,079 2,998 - 2,962 - 2,962 1,918 - 86,623 - 86,623 63,509 - 6,000 - 6,000 5,000 Designated Fund |
|---|---|
| - 98,904 - 98,904 83,604 |
|
| £ £ £ £ £ - 11,014 - 11,014 15,472 - 1,132 - 1,132 - - 3,026 - 3,026 1,491 - 1,419 - 1,419 4,879 - 8,117 - 8,117 9,549 - - - - - - 11,883 - 11,883 13,826 - 3,290 - 3,290 4,698 - 309 - 309 - - - - - 2,449 - 400 400 - |
|
| 40,590 - 40,590 52,364 |
|
| £ £ £ £ £ - 257 - 257 435 - 8,117 - 8,117 9,549 - 4,205 - 4,205 5,121 - - - - - - 2,229 - 2,229 - - 806 - 806 1,090 - - - - - - 5,687 - 5,687 4,147 - 886 - 886 3,995 - - - - 12,229 - 258 - 258 950 - 35 - 35 58 - 1,080 - 1,080 990 |
|
| - 23,561 - 23,561 38,564 |
|
| - 64,150 - 64,150 90,928 |
|
| - 34,753 - 34,753 (7,325) - 661 - 661 (6,042) - 35,415 - 35,415 (13,367) - - - - - 35,415 - 35,415 (13,367) |
|
| 40,000 168,482 20,490 228,972 242,338 |
|
| 40,000 203,896 20,490 264,386 228,972 |
Designated Fund: changes from prior years – please see Note 9
ReachAcross International
BALANCE SHEET
for the year ended 31 March 2025
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||||||
|---|---|---|---|---|
|Unrestricted|Restricted|Designated|Total|Total|
|funds|income funds|funds|2025|2024|
|£|£|£|£|£|
|Fixed assets|
|Intangible assets|- - - -|-|
|Tangible assets|2a|21,580 - - 21,580|21,580|
|Investments|2b|94,619 - - 94,619|93,958|
|Total fixed assets|116,199 - - 116,199|115,538|
|Current assets|
|Debtors|4|21,757 - - 21,757|13,400|
|Cash at bank and in hand|3|98,578 20,490 40,000 159,067|139,034|
|Total current assets|120,334 20,490 40,000 180,824|152,434|
|Creditors: amounts falling due within one|
|year|5|3,370 - - 3,370|5,675|
|Net current assets/(liabilities)|116,964 20,490 40,000 177,454|146,759|
|Total assets less current liabilities|233,163 20,490 40,000 293,653|262,297|
|Creditors: amounts falling due after one|
|year|29,267 - - 29,267|33,325|
|Provisions for liabilities|- - - -|-|
|Total net assets or liabilities|203,896 20,490 40,000|264,386|228,972|
|Funds of the Charity|
|Designated Funds|9|- - 40,000 40,000|40,000|
|Restricted income funds|7|20,490|20,490|20,490|
|Unrestricted funds|6|203,896|- 203,896|168,482|
|Revaluation reserve|-|-|
|Total funds|203,896 20,490 40,000 264,386|228,972|
|Signed by one or two trustees on behalf|Date of|
|of all the trustees|Signature|Print Name|approval|
|dd/mm/yy|
|Roland Denner|20.08.2025|
|Penny Brasher|20.08.2025|
|bossy.|decas|coral|
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Designated Fund: changes from prior years – please see Note 9
CC17a (Excel)
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20.08.2025
ReachAcross International
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025
1. Principal accounting policies
The charity has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement.
a) Basis of Preparation and Assessment of Going Concern
The financial statements have been prepared under the historical cost convention in accordance with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.
The charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
b) Incoming resources
The network of ReachAcross charities provides donations to ReachAcross International to coordinate international support for the network. It is accounted for in full on a receipts basis with the addition of any tax reclaimable. In accordance with this policy, legacies are included on receipt of payment from the personal representative of an estate or when property is transferred.
ReachAcross International
NOTES TO THE FINANCIAL STATEMENTS (Continued) for the year ended 31 March 2025
c) Tangible fixed assets
All assets costing more than £1,000 are capitalised.
Depreciation is calculated to write off the cost, less estimated residual value, of fixed assets on a straight line basis over their estimated useful lives. No depreciation is charged on the freehold property as it is maintained to such a standard that its estimated residual value is not considered to be less than its cost or valuation and any depreciation charge will be immaterial.
Depreciation rates used are: Furniture and equipment 25% straight line
d) Foreign currencies
Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Currencies are revalued at year-end.
Resources expended and basis of allocation of costs
e)
Expenditure is included when incurred and includes irrecoverable VAT. Expenditure on operational programmes is recognized in the period it is incurred. A designated fund is established for expenditure which has been committed to projects, but remains unspent at the year end.
f)
Costs of managing and administering the charity
These represent costs attributable to the management of the charity’s assets, organizational administration and compliance with constitutional and statutory requirements.
ReachAcross International
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2025
Principal accounting policies Cont’d.
(g) Funds accounting.
Funds held by the charity are:
Unrestricted general funds – these are funds which can be used in accordance with the charitable objects at the discretion of the
Restricted funds – these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
2.a Tangible Fixed Assets
| Cost At 1 April 2024 At 31 March 2025 Accumulated Depreciation At 1 April 2024 Charge for the year At 31 March 2025 Net Book Value as at 31 March 2025 At 31 March 2024 2.b Investments 2(b) Fixed Asset Investments Charity Asset Trust (CAT) CAT managed funds market value at the time of purchase Additions in the year at cost Disposals in the year Change in valuation Market value at 31 March 2025 The Historical Cost of the investments totalled to £100,000. Investment was purchased on 22/05/2023. |
Freehold Furniture Property and Equipment £ £ 21,580 0 |
Total 2025 £ 21,580 |
|---|---|---|
| 21,580 0 |
21,580 | |
| £ £ 0 0 0 0 |
£ 0 0 |
|
| 0 0 |
0 | |
| 21,580 0 |
21,580 | |
| 21,580 0 TOTAL 2024/25 £ 100,000 - - 661 94,619 |
21,580 TOTAL 2023/24 £ 100,000 - - (6,042) |
|
| 93,958 | ||
ReachAcross International
NOTES TO THE FINANCIAL STATEMENTS (Continued) for the year ended 31 March 2025
3. Cash at Bank & in Hand
| 3. Cash at Bank & in Hand Current Account Deposit Account Kingdom Bank Roland Denner Advance on expenses, as International Director Cash 4. Debtors Global ReachAcross charities Prepayments 5. Creditors: Amounts falling due in less than 1 year Trade creditors Accruals |
Unrestricted Restricted Designated Fund Fund Fund £ £ £ 19,460 20,490 0 27,557 0 40,000 51,123 0 0 300 0 0 138 0 0 |
Total Total 31. Mrz 25 31. Mrz 24 £ £ 39,949 33,235 67,557 105,361 51,123 0 300 300 138 138 |
|
| 98,578 | 20,490 40,000 |
159,067 139,034 |
|
| 2025 £ 21,757 0 21,757 2025 £ 3,370 3,370 |
2024 £ 13400 0 13,400 2024 £ 4775 900 5675 |
ReachAcross International
NOTES TO THE FINANCIAL STATEMENTS (Continued) for the year ended 31 March 2025
| 6. Net Analysis of Funds Tangible fixed assets Current assets Current liabilities Long Term Loan |
£ £ £ £ - 116,199 - 116,199 40,000 98,578 20,490 159,067 - 18,387 - 18,387 - (29,267) - (29,267) Designated Fund Unrestricted Fund Restricted fund Total 2025 |
|---|---|
| 40,000 203,896 20,490 264,386 |
6.b Net Analysis of Funds
In July 2021 ReachAcross International was given a loan of €50,000 (euros) to use without restrictions. It was agreed that ReachAcross International would repay the loan at €5,000 (euros) a year. Starting 31st July 2022 this was transferred to the International office in 4 quarts and amounted to £41,7340
The first payment was made by the German office on 07/07/2022 and deducted from their levy contribution €5,000 = £4,167
The second payment was made by the German office on 31/07/2023 and deducted from their levy contribution €5,000 = £4,247
The third payment was made by the German office on 14/02/2025 and deducted from their levy contribution €5,000 = £4,058
The current balance is now €35,000 and has been accounted as being £29,267
7. Restricted Income Funds
| Current year NE Africa Field Discipleship Training Student Training in UK Fund L Fund West Africa Field Middle East Field Asia Field International Conference Fund Previous year NE Africa Field Discipleship Training Student Training in UK Fund L Fund West Africa Field Middle East Field Asia Field International Conference Fund Ugandan medical Support |
Balance Balance 01/04/2024 31/03/2025 £ £ £ £ 1,348 - - 1,348 515 - - 515 32 - - 32 6,985 - - 6,985 100 - - 100 5,309 - - 5,309 65 - - 65 6,136 - - 6,136 Income Expenditure |
|---|---|
| 20,490 - - 20,490 |
|
| Balance Balance 01/04/2023 31/03/2024 £ £ £ £ 1,348 - - 1,348 515 - - 515 32 - - 32 6,985 - - 6,985 100 - - 100 5,309 - - 5,309 65 - - 65 11,840 - 5,704 6,136 - - - - Income Expenditure |
|
| 26,194 - 5,704 20,490 |
ReachAcross International
NOTES TO THE FINANCIAL STATEMENTS (Continued) for the year ended 31 March 2025
8. Staff Costs
During the period 1 April 2024 to 31 March 2025 two staff members of ReachAcross Germany served the wider network of ReachAcross Charities. ReachAcross Germany administered the payroll of the employment of these staff members. This has saved RA INTERNATIONAL this amount: €98,968
ReachAcross International contributed (€20,000) £16,233.15 to the cost of these employments, as ReachAcross International is rendering service to the wider network of ReachAcross Charities.
ReachAcross International
NOTES TO THE FINANCIAL STATEMENTS (Continued) for the year ended 31 March 2025
9.a Trustee remuneration and benefits
This year
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
Last year
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
9.b Trustees' expenses
| 9.b Trustees' expenses | ||
|---|---|---|
| Type of expenses reimbursed | Thisyear | Lastyear |
| £ | £ | |
| Member Care | - | 2,371 |
| Int. Ministry Development | 4,875 | 3,588 |
| IEB Expenses | 886 | 1,416 |
| Telephone | 907 | 609 |
| Conferences and Training | 80 | 206 |
| Home Office | 1,012 | 520 |
| Staff Travel Expenses | 1,455 | 1,871 |
| Office Equipment | 335 | 1,014 |
| IC Expenses | 1,132 | |
| Scanning historic documents | 2,229 | - |
| TOTAL | 11,779 | 12,727 |
| Please provide the number of trustees reimbursed for expenses or who had expenses | ||
| 5 | 5 |
9.c Transaction(s) with related parties
This year
| This year | ||||||
|---|---|---|---|---|---|---|
| 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 |
| £ | £ | £ | £ | |||
| Christina Denner | Wife of Trustee R Denner |
Flights Frankfurt - Dakar for GST & Project visit |
-177.37 | |||
| Christine is the wife of Roland and was asked to accompany him to Dakar/Senegal for a field visit to coach/train a couple that is pioneering a street kid project. Last year |
||||||
| N/A | 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 |
| £ | £ | £ | £ | |||
| Christina Denner | Wife of Trustee R Denner |
Flights Frankfurt - Dakar for GST & Project visit |
748 |
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the trustees/members of ReachAcross International on the accounts for the year ended 31st March 2025.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity's trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011) and that an independent examination is needed. It is my responsibility to:
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examine the accounts (under section 145 of the 2011 Act),
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to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act), and
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to state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S STATEMENT
My examination was carried out in accordance with General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the organisation and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
INDEPENDENT EXAMINER'S STATEMENT
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that:
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proper accounting records are kept (in accordance with section 130 of the Act); and
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● accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Zita Derbak MAAT AATQB Independent Examiners Ltd Unit 2 Sign: The Broadbridge Business Centre Delling Lane Bosham PO18 8NF Date: 21.08.2025