2025-12-31-accounts - Reverence For Life UK

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Charity registration number: 1197043

REVERENCE FOR LIFE UK TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Chartered Certified Accountants Hillcrest Castle Cary Road West Lydford Somerset TA11 6DS

Reverence For Life UK Contents

	Page
Trustees' Report	1—4
Independent Examiner's Report	5
Statement of Financial Activities	6
Comparative Statement of Financial Activities	7
Statement of Financial Position	8
Notes to the Financial Statements	9—11
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities	12

Reverence for Life UK

Charity Number: 1197043

Trustees’ Annual Report for the Year Ended 31 December 2025

1. Objectives and Activities

Objects & Aims

Reverence for Life UK’s primary purpose is to support charitable activities aligned with the values of Reverence for Life, as set out in its two objects :

1) To advance the education of the public about Albert Schweitzer.
2) To support such charitable projects in the UK and Worldwide as the trustees from time to time determine.

Within the context of these objects, the trustees have agreed the following aims :

1) Undertaking and supporting projects that express the ethic of Reverence for Life in practice.
2) Being actively inclusive, promoting equality and diversity, demonstrating that Reverence for Life applies to all humanity equally.
3) Respecting all life on earth, encouraging biodiversity and sustainable living.

Activities Undertaken to Achieve the Objects

At the beginning of 2025, the trustees made a conscious strategic decision to focus the charity’s limited capacity on supporting VALITA (Value Life Tanzania) , to pause the identification of additional new projects, and to consolidate existing relationships and commitments. This was reaffirmed in January 2026 as appropriate given the charity’s size and resources.

Activities during 2025 included:

Ongoing quarterly financial support to VALITA
Oversight of project and grant-funded activity
Communications and engagement with supporters
Monitoring risks and responding to emerging challenges impacting the partner organisation

2. Public Benefit

The trustees confirm that they have had due regard to the Charity Commission’s guidance on public benefit throughout 2025.

The charity delivers public benefit through its support of VALITA’s charitable work, which provides education, outreach, awareness-raising, and community-led support to vulnerable populations in Dar es Salaam. Trustees believe that the charity’s activities during 2025 resulted in demonstrable public benefit by contributing to the stability and continuation of VALITA’s services.

3. Achievements and Performance

Strategic Focus During 2025

The trustees’ decision to focus exclusively on VALITA enabled the charity to use its limited capacity responsibly and to maintain effective oversight of funds and activities.

Core Support for VALITA

Throughout 2025, Reverence for Life UK continued its quarterly financial contributions to VALITA. Trustees noted that RfLUK funding covered approximately 50% of VALITA’s running costs , providing essential stability for VALITA’s core work in the following areas:

Outreach to vulnerable communities and community-led development initiatives
Support for women and young people, particularly those affected by HIV
Education and awareness-raising activities
Continued operation of the Bustani ya Binadamu site

Trustees maintained regular communication with VALITA leadership to understand emerging needs, budget priorities, and operational challenges.

Project and Grant-Funded Activity

During 2025, trustees supported and oversaw:

Successful grant funding of £1,000 for project activity
Continued development of the solar energy project
Approval of funding for workshops supported by the Pat Newman Trust and the YourRight Foundation
Early-stage research into future grant applications and crowdfunding opportunities

Trustees monitored project funding carefully to ensure funds were used in line with donor intent and charity law.

Communications and Awareness-Raising

Communications and engagement activity during 2025 included:

Publication of website articles and updates
Use of social media to share stories and milestones
Email communication with supporters
Planning for improved storytelling materials to communicate VALITA’s impact

Trustees recognised communication as an important tool for donor engagement and public awareness.

4. Financial Review

The charity faced ongoing financial pressures during 2025.

Key aspects of financial management included:

A projected budget shortfall, agreed and monitored by trustees
Careful cash-flow management, including staged use of investment reserves
Recovery of an HMRC penalty

Delegated authority granted to the Treasurer to manage limited withdrawals from investments where necessary
A commitment to cover UK administrative costs primarily through trustee donations where possible, maximising funds directed to charitable activity

The 2024 accounts were reviewed and approved by trustees, and the Charity Commission annual return was submitted on time.

At the January 2026 trustee meeting, trustees reviewed the 2025 financial position alongside a draft 2026 budget and agreed that while short-term viability had been maintained, longer-term sustainability remained a key risk.

5. Principal Risks and Uncertainties

The trustees identified and monitored the following principal risks during 2025:

Financial Sustainability

Reliance on a relatively small donor base
Ongoing shortfalls requiring managed use of reserves
Dependence on voluntary trustee contributions to cover core costs

Organisational Capacity

Limited administrative and project capacity
Reliance on volunteer trustees
The need to balance governance duties with active support roles

External and Strategic Risk

The unresolved land rights situation affecting VALITA in Tanzania
Emotional and safeguarding implications for partner staff and community members
Legal and regulatory limits on the charity’s ability to intervene in overseas land disputes

Trustees actively monitored these risks and recognised the importance of active strategy development for 2026.

6. Plans for Future Periods

Discussions held in January 2026 informed forward planning and are included here to provide context.

Key areas identified for future focus include:

Development of a clear 2026 strategy
Review of the level, duration, and structure of financial support to VALITA
Consideration of whether continued funding should be linked to a pathway toward VALITA’s long-term self-sufficiency
Exploration of a phased approach to future funding
Consideration of whether supporting an additional UK-based charitable project could help reinvigorate fundraising and engagement
Review of leadership roles, including planned succession for the Chair role

7. Structure, Governance and Management

Reverence for Life UK is governed by a Board of Trustees responsible for strategy, governance, financial oversight, and compliance with charity law.

During 2025, the trustees met formally three times, with additional decisions taken by email where appropriate. Meetings were held online, and minutes were recorded and approved.

Governance developments during the year included:

Appointment of a Charity Secretary
Establishment of a governance calendar and updated trustee register
Ongoing work to formalise sub-committee terms of reference
Approval of the Annual Report and accounts

Trustees recognised that Reverence for Life UK remains a small charity dependent on voluntary trustee capacity, and that governance arrangements must remain proportionate.

8. Reference and Administrative Details

Charity name: Reverence for Life UK

Charity number: 1197043

Governing document: Trust Deed

Area of operation: United Kingdom (supporting charitable work in Tanzania)

Trustees serving during 2025:

James Mark (Chair during 2025)
Paul Neale (Treasurer)
Paul Cockhill
Fran Murray
Michael Harris
Emilie Murray (appointed during 2025 as Trustee and Secretary)

9. Statement of Trustees’ Responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and financial statements in accordance with applicable law and UK accounting standards.

They confirm that this report provides a fair, balanced, and understandable review of the charity’s activities, achievements, challenges, and financial position for the year ended 31 December 2025.

Approved by the Trustees on behalf of the Board

James Mark

Chair of Trustees (during 2025)

Date: 08/09/2026

Reverence For Life UK Independent Examiner's Report to the Trustees of Reverence For Life UK For The Year Ended 31 December 2025

I report to the trustees on my examination of the accounts of Reverence For Life UK (the Trust) for the year ended 31 December 2025.

Responsibilities and Basis of Report

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

Independent Examiner's Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

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.

David Sloggett FCCA

19 June 2026 Sloggetts Chartered Certified Accountants Hillcrest Castle Cary Road West Lydford Somerset TA11 6DS

Page 5

Reverence For Life UK Statement of Financial Activities For The Year Ended 31 December 2025

Unrestricted funds £ 2,160 2,264	Restricted funds £ 3,408 -	2025 Total funds £ 5,568 2,264	2024 Total funds £ 14,135 2,275
4,424	3,408	7,832	16,410
- (2,526) (6,913)	- - (2,488)	- (2,526) (9,401)	(349) (2,278) (17,225)
(9,439)	(2,488)	(11,927)	(19,852)
(5,015) 3,826	920 -	(4,095) 3,826	(3,442) 1,599
(1,189) -	920 -	(269) -	(1,843) 200
(1,189) 100,088	920 300	(269) 100,388	(1,643) 102,031
98,899	1,220	100,119	100,388

The notes on pages 9 to 11 form part of these financial statements.

Page 6

Reverence For Life UK Comparative Statement of Financial Activities For The Year Ended 31 December 2025

Unrestricted funds £ 3,475 2,275	Restricted funds £ 10,660 -	2024 Total funds £ 14,135 2,275
5,750	10,660	16,410
(349) (2,278) (6,865)	- - (10,360)	(349) (2,278) (17,225)
(9,492)	(10,360)	(19,852)
(3,742) 1,599	300 -	(3,442) 1,599
(2,143) 200	300 -	(1,843) 200
(1,943) 102,031	300 -	(1,643) 102,031
100,088	300	100,388

The notes on pages 9 to 11 form part of these financial statements.

Page 7

Reverence For Life UK Statement of Financial Position As At 31 December 2025

Unrestricted funds £ 95,538	Restricted funds £ -	2025 Total funds £ 95,538	2024 Total funds £ 95,949
95,538 3,661	- 1,220	95,538 4,881	95,949 4,739
3,661 (300)	1,220 -	4,881 (300)	4,739 (300)
3,361	1,220	4,581	4,439
98,899	1,220	100,119	100,388
98,899	1,220	100,119	100,388
		1,220 98,899	300 100,088
		100,119	100,388

The notes on pages 9 to 11 form part of these financial statements.

Page 8

Reverence For Life UK Notes to the Financial Statements For The Year Ended 31 December 2025

1. General Information

Reverence For Life UK is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1197043. The principal address is 22 Nasella Gardens, Chestfield, Whistable, Kent, CT5 3RU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

Income resources are accounted for on a cash basis in the period received and are allocated to an appropriate heading.

2.3. Resources Expended

Resources expended are accounted for on a cash basis.

2.4. Investments

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Unrestricted funds £ 1,436 724	Restricted funds £ 3,171 237	2025 Total funds £ 4,607 961
2,160	3,408	5,568
Unrestricted funds £ 2,630 845	Restricted funds £ 10,660 -	2024 Total funds £ 13,290 845
3,475	10,660	14,135
	2025 Unrestricted funds £ 2,264	2024 Unrestricted funds £ 2,275

Page 9

Reverence For Life UK Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

5. Analysis of Expenditure

Advancement Projects Raising funds Advancement Projects 6. Support Costs General administration 7. Independent Examiner's Remuneration Independent examination of the financial statements 8. Average Number of Employees Average number of employees during the year was: NIL (2024: NIL) 9. Investments Cost or Valuation As at 1 January 2025 Disposals Revaluations As at 31 December 2025	Activities undertaken directly £ 1,000 9,401	Activities undertaken directly £ 1,000 9,401	Support costs (see note 6) £ 1,526 -	2025 Total £ 2,526 9,401 11,927 2024 Total £ 349 2,278 17,225 19,852 2024 Advancement £ 1,278 2024 £ 360 Listed £ 95,949 (4,165) 3,754 95,538 ...CONTINUED
	10,401		1,526
	Activities undertaken directly £ 349 1,000 17,225		Support costs (see note 6) £ - 1,278 -
	18,574		1,278
			2025 Advancement £ 1,526
			2025 £ 360

Page 10

Reverence For Life UK Notes to the Financial Statements (continued) For The Year Ended 31 December 2025

As at 1 January 2025 £ 100,088 300	Income £ 4,424 3,408	2025 £ 300 Expenditure £ (5,613) (2,488)	-
			-
			95,538
			95,949
			2024 £ 300
			As at 31 December 2025 £ 98,899 1,220
100,388	7,832	(8,101)	100,119
As at 1 January 2024 £ 102,031 -	Income £ 5,750 10,660	Expenditure £ (7,693) (10,360)	As at 31 December 2024 £ 100,088 300
102,031	16,410	(18,053)	100,388

12. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

13. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 11

Reverence For Life UK Detailed Statement of Financial Activities For The Year Ended 31 December 2025

INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Gift aid Investments Dividends from other fixed asset investments - listed EXPENDITURE ON: Raising funds Donations to Vialta, Tanzania Donations to ASL Investment management costs Marketing and advertising costs Website costs Bank charges Charitable Activities: Advancement Donations to ASL Website costs Independent examiner's fees Subscriptions Bank charges Projects Donations to Vialta, Tanzania Travel and subsistence expenses NET EXPENDITURE BEFORE INVESTMENT LOSSES Net gains on investments Surplus on disposal of listed fixed asset investments Surplus on revaluation of investments NET EXPENDITURE	2025 Total funds £ 4,607 961	2024 Total funds £ 13,290 845
	5,568 2,264	14,135 2,275
	2,264	2,275
	7,832 (1) 1 - - 1 (1)	16,410 (1) - (238) (110) - -
	- (1,000) (764) (360) (60) (342)	(349) (1,000) (778) (360) (50) (90)
	(2,526) (9,401) -	(2,278) (16,960) (265)
	(9,401)	(17,225)
	(11,927)	(19,852)
	(4,095) 72 3,754	(3,442) - 1,599
	3,826	1,599
	(269)	(1,843)

Page 12