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2025-04-05-accounts

Trustees’ Annual Report for the period

From 01/04/2024 Period start date To 31/03/2025 Period end date

Charity name: The Roost

Charity registration number: CE023260

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 To advance the Christian religion for the
benefit of the public, in part, but not
exclusively, young people in accordance
with the doctrines of the Church of
England. To do this through provision of
recreational and leisure activities and
support.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
Para 1.17 and
1.19
Infrastructure: installation of a cabin in
our outdoor space, to provide shelter for
meetings and activities.
Chaplaincy: provision of chaplaincy
services in one sixth form.
Community: provision of food and
resources for activities on Community
days, held once a month.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
Para 1.18 Yes, the trustees have had regard to the
guidance.
~~benefit~~

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment

Para 1.38 Contribution made by volunteers Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 -Continued to support young adults
in our community, developing new
relationships with younger member
-Continued 6th form chaplaincy in
one school
-Began work to develop chaplaincy
in FE communities across the county
-Began the recruitment & HR
process to place more chaplains in
schools
-Piloted work with young adults in
our outdoor space

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against Para 1.41 objectives set Performance of fundraising activities against objectives Para 1.41 set

Investment performance
against objectives
Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 Bank balance stood at £17,634.99 in
credit.
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 Chaplaincy funds are hypothecated for
Chaplaincy post. Grant received,
hypothecated for purchase of cabin and
materials.
Amount of reserves held Para 1.22 All funds will be paid to the chaplaincy
post and cabin project.
Reasons for holding zero
reserves
Para 1.22 We are still a young charity.
Details of fund materially in
deficit
Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 N/A

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

Structure, Governance and Management

Description of charity’s
~~trusts:~~
Type of governing document
(trust deed, royal charter)

Para 1.25
Constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
Para 1.25 Election by resolution at Trustees
meeting.
Agreed by majority. Quorum is 2
trustees or nearest number to 1/3 of
trustees.
~~trustees~~

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees
Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any
related parties
Para 1.51
Other

Reference and Administrative details

Charity name The Roost
Other name the charity uses N/A
Registered charity number 1192199
Charity’s principal address
1 Barns Farm
Netherwitton
Northumberland
NE61 4NW

Names of the charity trustees who manage the charity

Trustee name Office (if any) Dates acted if not for
whole year
Name of person (or body)
entitled to appoint trustee
(if any)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Elizabeth
Rookwood
Leader and
Founder
Nicola Taylor
Michael
Carson
Treasurer Founder
Sarah Keith Founder
Tara Russell Chair Founder

Corporate trustees – names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets
held in this capacity
N/A
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects
N/A
Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own
assets
N/A

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional ~~information)~~

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behal ~~f of the charity’s trustees~~ Signature(s)

Full name(s) Rev Elizabeth Rookwood

Position (eg Leader & Founder Secretary, Chair, etc)

Date 04/02/2026

Management Report

The Roost For the period ended 31 March 2025

Prepared on 6 January 2026

For management use only

Table of Contents

Statement of Activity........................................................................................................................................3 Statement of Financial Position.......................................................................................................................4

2/4

Statement of Activity

April 2024 - March 2025

Statement of Activity
April 2024 - March 2025
Total
INCOME
Charitable activities 202.87
Donations and legacies 6,325.34
Non-profit income
Bank interest 27.92
Grants 400.00
Total Non-profit income 427.92
Sales of Product Income 14.75
Services 20,626.34
Unapplied Cash Payment Income 33.42
Total Income 27,630.64
TOTAL 27,630.64
EXPENDITURES
Bank charges 65.00
Computer Costs 168.83
Hospitality 738.83
Insurances 599.40
Interest Payable -7.77
IT & Website 40.00
Manpower
Payroll services 313.00
Salaries 25,343.79
Training 450.00
Total Manpower 26,106.79
Mileage 22.32
Office/General Administrative Expenses 768.96
Other Professional Services 247.60
Pastoral care 200.00
Payroll Expenses
Pension 689.82
Taxes 539.60
Total Payroll Expenses 1,229.42
Printing, Postage and Stationery 32.39
Raising funds 71.02
Repair and maintenance 533.62
Subscriptions 274.22
Travel and Accommodation 128.45
Total Expenditures 31,219.08
NET OPERATING INCOME -3,588.44
NET INCOME/(EXPENDITURE) £ -3,588.44

3/4

The Roost

Statement of Financial Position

As of March 31, 2025

Statement of Financial Position
As of March 31, 2025
Total
FIXED ASSET
Tangible assets
Fixtures and Fittings Cost 10,000.46
Office Equipment Cost 2,817.25
Total Tangible assets 12,817.71
Total Fixed Asset 12,817.71
CASH AT BANK AND IN HAND
CAF 17,634.99
Total Cash at bank and in hand 17,634.99
NET CURRENT ASSETS 17,634.99
NET CURRENT ASSETS(LIABILITIES) 17,634.99
TOTAL ASSETS LESS CURRENT LIABILITIES 30,452.70
TOTAL NET ASSETS (LIABILITIES) £30,452.70
CHARITY FUNDS
Opening Balance Equity 29,413.82
Retained Earnings 4,627.32
Surplus/(Deficit) -3,588.44
Total Charity funds £30,452.70

4/4

The Roost

Independent Examiners' Report to the trustees of The Roost

I report on the unaudited accounts of The Roost for the year ending 31st March 2025, which comprise the Receipts and Payments Accounts, the Balance Sheet and the related notes. The accounts have been prepared on the receipts and payments basis, which records income when received and payments when made.

Responsibilities of trustees

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts and for ensuring that proper accounting records are kept. The trustees consider that an audit is not required for this year under section 144(2) (or section 144(3)) of the Charities Act 2011 and that an independent examination is required under section 145 of that Act.

Responsibilities of the independent examiner

I am qualified to undertake the examination, being a qualified member of the Association of International Accountants. Having satisfied myself that the charity is eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An independent examination includes a review of the accounting records kept by the charity, a comparison of the accounts presented with those records, and consideration of any unusual items or explanations provided by the trustees.

The procedures undertaken do not provide all the evidence that would be required in an audit and, accordingly, I do not express an audit opinion on the accounts.

Accounting records relating to periods prior to the year under examination were not maintained on a full doubleentry basis and were not available for my review. As a result, I was unable to obtain sufficient appropriate evidence regarding the opening fund balances at the start of the period and could not determine whether any adjustments to those opening balances might have been necessary.

Independent Examiner’s Statement Report

Except for the matters described in the Basis of Independent Examiner’s Report above, I have not become aware of any material matters giving me reasonable cause to believe that, in any material respect:

In addition, as explained by the trustees, the bank balance per the accounting records did not agree with the corresponding bank statement at the year end, resulting in an unexplained difference of £549.19. This matter remained unresolved at the date of my examination.

I have not become aware of any other matters in connection with the examination to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Carter Collins and Myer Accountants Robert Newman DATE: 1 03-Feb-26