New Road Old Stones Trust
Preparing the ground for growth
John Marshall (Chair) Stuart Bailey Phil Brown Ann Flatman Debs Williams Maisie Yeoh
Contents
Reference & administrative details .......................................................................... 2 Chair’s report ......................................................................................................... 3 Introduction ............................................................................................................ 4 The objective of New Road Old Stones Trust (Groundbreakers) ................................. 4 So just what has Groundbreakers offered the primary schools of Manchester? ......... 5 Summary of outputs ............................................................................................... 8 What do others say about Groundbreakers? ............................................................ 8 Vision ..................................................................................................................... 9 Finance review year ending 31[st] August 2025 ............................................................ 9 Report of the Trustees – for the period 23 Sept. ‘24 to 31 Aug. ‘25............................ 11 Independent examiner’s report to the Trustees of NROST ....................................... 12 Financial Statements ............................................................................................ 13 Basis Of Faith ....................................................................................................... 20
Reference & administration details
Trustees:
John Marshall (Chair) Philip Brown (Treasurer) Stuart Bailey Ann Flatman Deborah Williams Maisie Yeoh
Key Staff:
Project Leader: Mary Butt
Governing Document:
Constitution (Sept. ’24)
Charity Status & Registered Number:
Charitable Incorporated Organisation (CIO) 1210161
Principal Office:
66 Stamford Rd Lees, Oldham OL4 3LL
Independent Examiner:
Morris Crocker Chartered Accountants
Lake House 2 Port Way Port Solent Portsmouth PO6 4TY
Bank Details:
Co-operative Bank The Co-operative Bank 1 Balloon Street Manchester M4 4BE
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Chair’s report
The 1[st] September 2024 saw the Groundbreakers project take it’s first steps as an independent charity. As was noted by a Manchester City Mission (MCM) trustee, in the process towards that change, it was like an eighteen year old becoming an adult.
A strong, diverse group of trustees had been gathered, representing a broad range of experience in Christian work, charity work, education and commerce. Our common denominators being a deep love for the Lord Jesus, and direct connection with the Groundbreakers Project Leader Mary Butt. As a board we are encouraged in our work by Mary’s oft repeated thanks for the encouragement and support she feels from us.
The trustees first met in May ’24 and then twice more in the journey to establishing New Road Old Stones Trust (Groundbreakers), representatives of the trustees met with MCM trustees during this time. Since Groundbreakers is a primary schools project, our financial year, and all thinking is in terms of academic years, which leads us to our first year as an independent project, 2024-25. Trustees met eight times during the year, once face to face and the remaining times on Zoom. We were joined at the face-to-face meeting in February 2025 by Stuart Bailey as a guest, before he then joined as a Trustee.
But why is the charity called New Road Old Stones Trust? In November 2023, whilst Mary was discussing the idea of an independent charity with a few friends she attended the City Missions’ BiAnnual Conference, where a mission leader who had no idea of these conversations, shared a picture that he believed God had given him for Mary. This was not ‘usual’ in his spiritual experience. The picture was of a shiny smooth freshly laid road leading off into the distance in front of Mary, but you could see that the road was laid on the foundation of an old stone road. Mary felt this confirmed her prayers for the future of Groundbreakers, building on the foundations laid with MCM, and the name of the charity followed.
Continuity is important. Groundbreakers determined that schools should see no difference in collective worship, assembly videos, workshops
and RE lessons. Amazingly given she is on her own, Mary even managed a half-term set of lunch clubs in one school. Groundbreakers has grown in 2024-25, as it always did, by word of mouth. Mary has visited new schools, spoken with new headteachers, and been encouraged, even when on mission in the summer by children shouting over the railings in Criccieth that she had done assemblies in their primary school and that they missed her now they were in high school!
We are greatly encouraged by the support that has come from individuals, churches and The Macdonald Trust. Family Church Saddleworth, Union Hall Manchester, Bethany Chapel Leigh, Glenbrook Christian Fellowship and Brook Chapel Runcorn (the church where Mary grew up) are all an encouragement and blessing to Groundbreakers. Mary’s half-termly prayer letters have kept upwards of 80 individual prayer supporters informed of her programme and prayer requests. The small group of volunteers who meet half-termly to create resources for the workshops are greatly appreciated.
The year started with new schools and finished with introductions to more new schools and a new volunteer who could help develop the work in North Manchester. With this start, we look forward to reporting on all that God has to do through Groundbreakers in 2025-26!
I need to thank Mary for all her work as Groundbreakers Project Leader; Dave Butt for all he has given to administer the charity; my fellow trustees for their work, enthusiasm and commitment to Groundbreakers; Phil Brown for his diligence as Treasurer; and all the volunteers without whom Groundbreakers wouldn’t be able to reach so many children with the Good News of Jesus.
All now that remains is for me to express our thanks to God, that He should wish to use all of us in this, His work.
John Marshall, October 2025
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Introduction
Groundbreakers was originally established under the umbrella of Manchester City Mission (MCM). Groundbreakers became independent of MCM on 1[st] September 2024 and completed registration as New Road Old Stones Trust, on 23[rd] September 2024. For schools, nothing changed as we are still known as Groundbreakers and continue to offer what was always being offered; collective worship both in person and online, RE lessons, workshops, lunch clubs and experience days. The vision of the trust is to have a Groundbreakers worker, in partnership with local churches, in all ten boroughs of Greater Manchester, thus enabling us to offer more to more schools, touching the lives of more children.
As you read this annual report, we ask you to hold in your mind that this is the impact of one Groundbreakers worker, Mary, our Project Leader, and to imagine the impact across the whole of Greater Manchester, if we were to have secured sustainable financial support, for a worker in each borough. We cherish the support, in prayer, volunteering and financially, of individuals, churches, charitable trusts and grant givers, which has enabled so much to be done this year. As is detailed below the impact of this work is both widespread and has impact for the Gospel. A key
objective of the coming period is to expand these activities and to facilitate this we are looking to increase our supporter base both from individual sacrificial giving and also grant awarding bodies.
Groundbreakers was invited to have a stall at the Manchester Diocesan Schools Conference in October 2024, where we had very encouraging conversations with headteachers, some of whom were pointed in our direction by their colleagues who already utilise the Groundbreakers’ activities in their schools. This has led to contact and meetings with schools in boroughs throughout Greater Manchester that we had not worked in before.
A teacher in a school recently introduced the Groundbreakers collective worship by saying to the children that when it went up on the staff noticeboard that it was to be a Groundbreakers assembly the following day, a colleague said, “Ooh great I like Groundbreakers assemblies. I like how they make us think!” A Headteacher has also contacted Groundbreakers to ask if it would be ok if they put the links to the Groundbreakers online collective worship videos in their schools’ newsletters so that their children can watch them with their families at home. We thank God for these and other encouragements and for the way that Groundbreakers is welcomed into schools.
The objective of New Road Old Stones Trust (Groundbreakers)
Groundbreakers is the working name of New Road Old Stones Trust, and is known in schools and churches as Groundbreakers. This is noted in clause 1 of the constitution, and the CIO is referred to interchangeably as Groundbreakers or New Road Old Stones Trust throughout this report.
The CIO has a single object:
The promotion of Christianity through education or otherwise in accordance with the Basis of Faith set out in the appendix to the constitution.
The objective has been fulfilled by our Project Leader, Mary Butt , and a team of volunteers, who deliver half-termly collective worship, various workshops as requested, lunch clubs, and RE lessons, face-to-face in both church and community primary schools across the whole of Greater Manchester. Monthly online collective worship is posted on YouTube. Groundbreakers also have a website – Groundbreakers.Org.Uk and a Facebook page –
Facebook.com/Groundbreakers.Manchester
The Groundbreakers Project Leader also delivers All Age Worship in churches and is actively pursuing funding support from churches and trusts.
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So just what has Groundbreakers offered the primary schools of Manchester?
Collective Worship & Online Assemblies:
The collective worship theme for this school year, both in person and online, has been entitled Nobodies Who Became Somebodies! Looking at some lesserknown characters in the Bible who did something small but that changed the course of Bible history, we have proved that anyone can be special in God’s
Kingdom. The introductory assembly to the theme reminded the children that they are all valuable to God with unique personalities, gifts and abilities and that in fact, nobody is a nobody but rather God has great plans for each of us.
Groundbreakers take a face-to-face assembly into primary schools each half-term, and produce an online assembly monthly, although the very short half-terms around Easter this year have led to fewer videos being produced. That said 8 videos have been produced in this academic year.
Other assemblies looked at Naaman’s servant girl who gets a couple of sentences in the Bible for her lack of complaining about her circumstances but who instead shows compassion for Naaman; Michaiah who simply refused to blend in and speaks out against King Ahab; and the friends of the paralysed man dropped through the roof to Jesus’ feet. Each time the children are reminded that NOBODY is a NOBODY with God!
The Christmas online assembly looked at the Christmas story through the eyes of the shepherds, real nobodies, while in school we looked at A Christmas Conundrum, a puzzle that had to be solved to show how God’s love shines out at Christmas.
Easter saw us looking at the Easter story through the eyes of two “Nobodies Who Became Somebodies”. The face-to-face collective worship focused on the thief on the cross, and the online assembly looked at Cleopas.
After a recent collective worship, our Groundbreakers’ worker was approached by a boy who asked for some advice, a teacher waited
at a distance whilst he sat down next to her and told her about a difficult home situation. He was asked whether he had told anyone about it and then said that, just like she prayed at the end of collective worship, he could talk to God about the situation and that she would pray for him too. Whilst explaining to the member of staff afterwards, Mary was encouraged when they said, “Wouldn’t it be great if there was a time after each assembly for children to talk to
you and to be able to ask questions, would you be up for that? I’ll ask the Head!” What an opportunity and one that Groundbreakers would like to roll out as we take on more workers and are able to have more of a pastoral presence in our schools too.
A new Headteacher in one of our schools, contacted Groundbreakers to ask if they could take the collective worship for the visit of the SIAMS Inspection (Statutory Inspection of Anglican and Methodist Schools). The inspector's report, when published, was very encouraging about collective worship in this school.
Experience Days:
The Experience Programme days are delivered in partnership with Glenbrook Christian Fellowship to Crab Lane Primary School, and with a group of local Christians to Diggle Primary School. Experience Christmas is delivered to Year 3, Experience Easter to Year 4 and Experience Pentecost to Year 5. In this way Groundbreakers builds a consistent relationship with classes of children over Key Stage 2. It is always encouraging to see the strength of our worker’s relationship with the children that is built on from regular acts of collective worship in schools.
The children are always excited to ‘be back’ and remember the fun, learning and the volunteers from previous visits.
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Glenbrook Christian Fellowship have seen a family join the fellowship following Experience Easter last year.
We believe the experience days are very effective, however, they are very demanding in terms of volunteers and the time required to set up and then deliver the programme. A key objective is to employ a Groundbreakers worker in each borough, who would build their own team of volunteers. We could then offer this programme more widely. We are also exploring a programme that could be delivered in the classroom by a smaller team to a greater number of schools at Christmas and Easter.
Diary of a Disciple Workshops:
The Diary of Disciple workshops are fun workshops where the children explore Luke’s Gospel through a carousel of activities. There is a follow-on workshop about Peter and Paul’s missionary journeys.
These workshops continue to be very popular, and since first introducing them, Groundbreakers has delivered approximately 120 sessions. This year there were 32 workshops which engaged with 973 children. A full copy of the Diary of a Disciple book is left for the class library and children are offered a mini copy of the book, with most children taking these.
The workshop fits well with local authority RE schemes and is proving particularly popular in schools, both church and local authority schools, some of which have Muslim intakes of over 95%.
The workshops are best delivered with a team of volunteers and often lead to very encouraging conversations with children of all backgrounds. Following an RE lesson earlier in the year a young Muslim girl asked if Groundbreakers would go again. The programme was explained to the teacher and was booked, and after the workshop the class wanted Groundbreakers back again!
The Lost Sun:
The Lost Sun is a great Mental Health workshop which has been offered to Key Stage 1 classes this year. In the past the Tesco Community Fund has provided funding to deliver this workshop in Oldham schools.
As part of this workshop the children make lighthouses and are very excited at the prospect of taking them home! As the blinds are shut and the little lighthouse lights are turned on in the darkness, they think about how Jesus is like a light shining when our world is dark and that His light NEVER goes out. In one school the teacher put on the song “My Lighthouse” at the end of the session, and the children sang and shone their little lights!!
Together with Diary of Disciple workshops The Lost Sun has been booked by a new school to Groundbreakers in Stockport, and they are going to include these workshops in their RE schemes for future years.
RE Lessons:
A number of schools have booked RE lessons this year. Topics include, What sort of world did Jesus Want?, Which Rules should we follow? and The stories Jesus told.
A Year 4 class wanted to know what happens in the life of a Missionary, and it was a privilege to be invited to talk. The children and staff asked some great questions. The lesson included a presentation made up of photos of what a Groundbreakers worker gets up to in a typical day!
In December two Christmas RE lessons were delivered to schools, looking at Christmas in the Gospels with Year 6, and Why Christmas is Important to Christians with Year 1. The children in both classes were very engaged, and the Year 6 teacher remarked that children who normally struggled to engage were fully taking part. It was particularly exciting to see the amazement of the
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Year 6 children as they looked at some of the prophecies about the birth of Jesus.
There have also been Easter RE lessons about Why Easter is so
Important for Christians , and another about the joys and sadnesses of Easter with Year 3 children.
It’s Your Move Workshops:
It’s Your Move is a Scripture Union resource that has helped children navigate the adventure of moving from primary school to secondary school for over 25 years. It is filled with advice and guidance from students and staff and this useful, practical resource contains great content that covers all the issues of concern for a young person, with features on getting to school, doing homework and finding your way around. Some of the more difficult aspects of life at secondary school are also covered including making friends and bullying.
The workshop, based on the book and lasting ninety minutes is fun and fast paced and every child leaves with a copy of the book to take with them on their journey to secondary school.
Eleven schools have booked It’s Your Move workshops this year. Funding from the Tesco Community Fund is
supporting the purchase of the It’s Your Move books for children in Oldham schools.
Other Activities:
Our Groundbreakers’ worker has been a member of the Oldham Standing Advisory Council for Religious Education (SACRE) for a number of years. This year she has been part of a working party for the new Agreed Syllabus for RE in Oldham which comes out this year. This is a good opportunity for the work of
Groundbreakers to be brought to the attention of new schools.
She also spoke at an RE Network meeting in Oldham about the importance of collective worship in schools. This was an opportunity to talk about what good collective worship should contain and how it should be as planned as any other subject in a school curriculum. As a result, Groundbreakers have been invited to take collective worship this year in two schools where we had not been involved with for a number of years.
Groundbreakers was asked to have a stall at a church’s Missions Day and to talk about the work and was also offered a stall at the Oldham Local Authority RE Conference. Groundbreakers has also been invited to four other churches to talk about the work this year.
Staff constraints mean we have not had the capacity to run half-termly lunch clubs for most of this year, but the one opportunity in the short half-term after Easter was very encouraging and included the group speaking words of encouragement to one of the children who had said they couldn’t think of anything good about themselves the previous week. Lunch Clubs are a great way for a small group of children to explore the Christian faith further, and Groundbreakers workers in each borough would be in a position to deliver more lunch clubs than a single worker can do at present.
Pudding, Prayer and Prep Afternoons:
These invaluable afternoons see a group of volunteers gathering together to produce resources for the various workshops each half-term. Over a 1,000 little boxes and other crafts have been prepared for this year.
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Summary of outputs
The table below Illustrates the interactions by activity of pupils and schools. The Trustees are delighted with the engagement of so many schools and pupils in our first year of operation.
As well as our full time employee, volunteers have been involved in the administration of the charity, preparation of resources and materials, and in the delivery of activities to schools. It is estimated that volunteer time in the last year amounts to at least the following:
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600 hours administration & trustee activity;
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200 hours of resource design and development;
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• 230 hours of delivery.
The Trustees have endeavoured to ensure that all activities that are undertaken are sustainable in terms of delivery for the medium term. The amazing results described above are with one paid worker and volunteers.
What do others say about Groundbreakers?
“The workshops are always fun and very interactive. Mary uses lots of props which not only get the children’s attention, but are great object lessons that teach Christian principles. Using the props helps the children to remember the principle that is being taught.”
Wendy Milner
“We are not a faith school… the gift that Mary has got is that when she comes to speak to the children, no matter what faith or religion they have got, what she says resonates with the children… every child as they leave the assembly hall gets the message…”
Michelle Paddison Yr 6 teacher, Crab Lane Primary School
RE Lead, Holy Cross CE Primary School
“Groundbreakers is fun, but teaches us a lot about the story of Jesus and his miracles”
“Groundbreakers is something that I love because it is a fun way to learn and I look forward to it every time.”
“Her assemblies are so fun, and she makes me wonder when she is coming back. Mary makes it so everybody joins in.”
Year 5 Children
“One of the workshops I really enjoyed was “Luke’s Story” where we made our own little books.”
“All of the Groundbreakers collective worships are fun – we do challenges with Lego and sand and get to build stuff – I really enjoy them.”
“I’ve enjoyed the Groundbreakers workshops and like how you always get something to take home. I like the Diary of a Disciple. It’s written in a fun way that makes it easy to read.”
Children from Holy Cross CE Primary School
St Michael’s Bamford CE Primary School
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Vision
Our vision is that we will sustainably take the work of Groundbreakers across each of the ten boroughs of Manchester individually, improving productivity of those involved by reducing travel and enabling delivery in far more schools who wish to utilise the offering.
Our report on the activities of Groundbreakers in 2024-25 has been achieved with one member of staff, imagine what could be done with 10!
Groundbreakers has been generously supported by Family Church Saddleworth (FCS), providing substantial seed funding. Previously they funded a worker for ten hours a week to work amongst the primary schools in Saddleworth. The very first example of the dream of a Groundbreakers worker in every borough.
Our first priority is to secure funding for Mary’s salary that will release the generosity of FCS to recruit a worker in Saddleworth.
We estimate that ten hours a week would cost approximately £8,000pa when travel expenses, pension, and other costs are included. This equates to £670pm.
A worker could deliver;
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Collective Worship • Lunch Clubs
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Workshops • RE Lessons
And focused pastoral support for a number of schools.
Once we have honoured the commitment of FCS, we are looking to secure funding for workers in the other nine boroughs of Greater Manchester.
Finance review year ending 31st August 2025
Setting up:
New Road Old Stones Trust (NROST) launched Groundbreakers with a zero bank balance, but with the commitment of numerous individuals and Churches to provide various levels of financial support.
Registration with the Charity Commission and the setting-up of a bank account were early priorities. This was complicated, as the Charity Commission wanted bank details to complete our registration, however the bank wanted a charity number in order to open a bank account. With perseverance this Catch-22 was resolved and by mid-October 2024 we had both our charity registration number and bank account.
Secondary financial set-up priorities were applications to His Majesty’s Revenue and Customs (HMRC) for authorisation to make Gift Aid claims, and to Stewardship to increase the channels through which people could donate to Groundbreakers. Our first donation through Stewardship was received in October 2024 and our first Gift Aid claim was submitted and paid in January 2025.
The Charity Commission exercised significant caution with our request to employ our Project Worker, and it was not until early December 2024 that we were able to place our Project Worker onto
the payroll. This then required the setting-up of payroll with HMRC, and the establishment of an auto-enrolment pension scheme.
The Trustees agreed that we should be mindful of good fundraising practise, and to help with this we registered with the Fundraising Regulator in December 2024.
God is good, and it was with relief that from January 2025 the majority of the financial set-up tasks were completed and financial management settled down to normal day-to-day tasks.
To further increase the channels through which people could donate to Groundbreakers, in January 2025 we enabled text-to-give through the provider Donr. This enables people to text ‘ GROUND 10 ’ to 70450 to donate £10.00 (or replace the ‘10’ with any amount from £1.00 through to £20.00). And, in our most recent development, people can also now donate through our website.
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Income:
Establishing Groundbreakers as a stand-alone project under NROST was a leap of faith financially. There was no initial start-up capital to get things going, only the indication of potential financial support based on conversations with individuals and Churches.
Conversations with several grant giving organisations resulted in a start-up grant from Scripture Union of £2,000, a commitment from the MacDonald Trust to donate £300/month until 2027, and a donation of £500 from Tesco through their blue disc nomination scheme at a local Manchester store.
That financial support came in, and we thank God for his ongoing provision.
Our Bank and Stewardship accounts were opened in October 2024, and by the end of that month we had received almost £25,000. By the end of our first operational year, individuals and Churches had given over £38,000, just over 90% of the year’s total income.
Gift Aid receipts were modest, mostly due to many people giving through Stewardship where Gift Aid is already claimed.
We were thankful for an anonymous donation of a high-spec laptop that has enabled better production of video and other materials.
Our first year saw a total income of just over £42,800 for which we give God thanks.
Expenditure:
Payroll was the most significant expense at 70% of total spending.
Fees and subscriptions were a little over 10%, which included items such as mileage claims, fundraising costs, liability insurance, and safeguarding (DBS checks).
Project costs were 9%, and you can read elsewhere in this report more about the hugely successful impact Groundbreakers is having with children (and local Churches!) through our projects.
Capital costs accounted for just under 7%, which included items such as the printer and printing, Groundbreakers uniform, website development and general publicity.
Reserve Fund:
The objective of our Reserve fund is:
The NROST aims to maintain an appropriate level of general reserve of unrestricted funds to meet its financial, legal, and moral obligations to its employees, volunteers, and to all relevant authorities.
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At our year end, the Reserve fund stood at 11% of its 2024/25 target. The Trustees have since agreed a higher percentage will be transferred in future years to enable the three months target to be reached as quickly as possible.
for current supporters who give monthly, however we would like to encourage an increase in supporters who give on a monthly basis so that we have greater confidence in planning future activities.
Our full Reserves policy is available to read on our website.
Independent Examination:
Our 2024/25 accounts have been independently examined by Morris Crocker Charted Accountancts. Their report is included later in this Trustees Report. We would like to give particular thanks to the staff at Morris Crocker for their help and guidance.
Social, Environmental, Ethical Investments:
NROST chose the Co-operative Bank as its banking and investment partner. NROST do not expect to hold significant funds that can be invested, however both the Reserve fund and capital that is not needed for immediate day-to-day bills are held in interest bearing deposit accounts with the bank.
Going concern uncertainties:
Establishing a secure financial platform is important for the stability of Groundbreakers. We are thankful
The Trustees would like to see the work of Groundbreakers delivered in all ten boroughs of Greater Manchester, however to achieve this we need additional staff and finance. We will endeavour to increase capacity gradually over the coming years, subject to finance and finding appropriate staff.
Material Deficit Funds Steps:
NROST currently do not have a Material Deficit Fund Steps policy, however expenditure is closely monitored and discussed in the regular Trustee meetings. A policy will be drawn up in the 2025/26 charity year.
Pay and renumeration of key management:
Our constitution Section 6 provides the circumstances in which key management may receive pay and remuneration. The constitution is available to view on our website.
Report of the Trustees for the period 23 Sept. 2024 to 31 Aug. 2025
The trustees have adopted the provisions of 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: Public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. The trustees refer to public benefit throughout this report.
Approved by order of the board of trustees signed on its behalf
25[th] November ‘25
.............................................................. ............................................................... John Marshall Date Trustee (Chair)
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Independent examiner’s report to the Trustees of New Road Old Stones Trust
I report to the charity trustees on my examination of the accounts of New Road Old Stones Trust (the Trust) for the period 23 September 2024 to 31 August 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 Act and in carrying out my examination I have followed all 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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content 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.
Paul Underwood
Morris Crocker Chartered Accountants Station House North Street Havant Hampshire PO9 1QU
25[th] November ‘25 Date: .............................................
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NEW ROAD OLD STONES TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 AUGUST 2025
| Unrestricted | ||
|---|---|---|
| funds | ||
| Notes | £ | |
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 2 | 41,816 |
| Charitable activities | 4 | |
| Charitable activities | 2,000 | |
| Investment income | 3 | 68 |
| Total | 43,884 | |
| EXPENDITURE ON | ||
| Charitable activities | 5 | |
| Charitable activities | 22,024 | |
| NET INCOME | 21,860 | |
| TOTAL FUNDS CARRIED FORWARD | 21,860 |
The notes form part of these financial statements
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NEW ROAD OLD STONES TRUST
BALANCE SHEET 31 AUGUST 2025
| Notes FIXED ASSETS Intangible assets 9 Tangible assets 10 CURRENT ASSETS Cash at bank CREDITORS Amounts falling due within one year 11 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 12 Unrestricted funds TOTAL FUNDS |
Total funds £ 110 1,337 1,447 21,818 (1,405) 20,413 21,860 21,860 21,860 21,860 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 25[th] November ‘25 and were signed on its behalf by:
............................................. P Brown – Treasurer
The notes form part of these financial statements
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NEW ROAD OLD STONES TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 AUGUST 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, 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 financial statements have been prepared under the historical cost convention.
Going concern
The trustees consider that there are no material uncertainties regarding the charity's ability to continue as a going concern.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Investment income is recognised on an accrual basis.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Intangible assets
Intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Individual fixed assets costing more than £50.00 have been capitalised, unless covered by specific grant or donation income.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Computer equipment 25% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss.
Taxation
The charity is exempt from tax on its charitable activities.
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New Road Old Stones Trust | Groundbreakers
Annual Report 2024-25
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NEW ROAD OLD STONES TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 AUGUST 2025
1. ACCOUNTING POLICIES - continued
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds 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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Financial instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value, with the exception of bank loans, which are subsequently measured at amortised cost using the effective interest method.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.
Trade and other creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
2. DONATIONS AND LEGACIES
| Donations INVESTMENT INCOME Deposit account interest |
£ 41,816 |
£ 41,816 |
|---|---|---|
| £ 68 |
3. INVESTMENT INCOME
All investment income is derived from assets held in the United Kingdom.
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New Road Old Stones Trust | Groundbreakers
Annual Report 2024-25
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NEW ROAD OLD STONES TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 AUGUST 2025
4. INCOME FROM CHARITABLE ACTIVITIES
| Activity Grants Charitable activities Grants received, included in the above, are as follows: Scripture Union Start-up Grant 5. CHARITABLE ACTIVITIES COSTS Charitable activities 6. SUPPORT COSTS Charitable activities Support costs, included in the above, are as follows: Finance |
Support Direct costs (see Costs note 6) £ £ 20,902 1,122 Governance Finance costs £ £ 222 900 |
£ 2,000 £ 2,000 Totals £ 22,024 Totals £ 1,122 |
|---|---|---|
| Finance | |
|---|---|
| Charitable | |
| activities | |
| £ | |
| Bank charges | 7 |
| Amortisation of intangible fixed assets | 18 |
| Depreciation of tangible fixed assets | 197 |
| 222 | |
| Governance costs | |
| Charitable | |
| activities | |
| £ | |
| Independent examination fees | 900 |
Governance costs
Independent examination fees
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New Road Old Stones Trust | Groundbreakers
Annual Report 2024-25
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NEW ROAD OLD STONES TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 AUGUST 2025
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 31 August 2025.
Trustees' expenses
During the period one trustee was reimbursed out of pocket expenses totalling £668 for the purchase of a website domain and the printer.
8. STAFF COSTS
| £ | ||
|---|---|---|
| Wages and salaries | 14,583 | |
| Other pension costs | 1,204 | |
| 15,787 | ||
| The average monthly number of employees during the period was as follows: | ||
| Staff | 1 | |
| No employees received emoluments in excess of £60,000. | ||
| INTANGIBLE FIXED ASSETS | ||
| Website | ||
| £ | ||
| COST | ||
| Additions | 128 | |
| AMORTISATION | ||
| Charge for year | 18 | |
| NET BOOK VALUE | ||
| At 31 August 2025 | 110 | |
| TANGIBLE FIXED ASSETS | ||
| Computer | ||
| equipment | ||
| £ | ||
| COST | ||
| Additions | 1,534 | |
| DEPRECIATION | ||
| At 23 September 2024 and 31 August 2025 | 197 | |
| NET BOOK VALUE | ||
| At 31 August 2025 | 1,337 |
9. INTANGIBLE FIXED ASSETS
10.
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New Road Old Stones Trust | Groundbreakers
Annual Report 2024-25
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NEW ROAD OLD STONES TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE PERIOD 23 SEPTEMBER 2024 TO 31 AUGUST 2025
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other creditors | £ 1,405 |
|---|---|
12. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||
|---|---|---|---|
| Net | Transfers | ||
| movement | between | At | |
| in funds | funds | 31.8.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 21,160 | 78 | 21,238 |
| Scripture Union Start-up Grant | 700 | (78) | 622 |
| 21,860 | - | 21,860 | |
| TOTAL FUNDS | 21,860 | - | 21,860 |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 41,884 | (20,724) | 21,160 |
| Scripture Union Start-up Grant | 2,000 | (1,300) | 700 |
| 43,884 | (22,024) | 21,860 | |
| TOTAL FUNDS | 43,884 | (22,024) | 21,860 |
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31 August 2025.
14. ULTIMATE CONTROLLING PARTY
The charity is not under the control of another entity or any one individual.
New Road Old Stones Trust | Groundbreakers
Annual Report 2024-25
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Basis of Faith
We believe:
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in one God, creator of heaven and earth;
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that God is a trinity of three persons; Father, Son and Holy Spirit;
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that the Bible is the inspired Word of God to be trusted as our supreme authority in all matters of faith and conduct;
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that in sending his one and only Son, Jesus Christ, God has extended his love and grace to the people of this world;
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that Jesus Christ is the Eternal Son of God. He was born to the virgin Mary having been conceived by the Holy Spirit. He lived a perfect life and was put to death on the cross. He rose from the dead and ascended into heaven. He will come again in power and glory to complete His kingdom;
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that all people fall short of God’s standard for their lives but that by his death on the cross, Jesus Christ took the punishment for our sin;
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that as we accept Jesus Christ as our Saviour and Lord, we receive God’s forgiveness, eternal life and the presence of the Holy Spirit in our lives;
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that the church is the worldwide family of God, of which Christ is the head. As part of this family we are committed to the proclamation of the Gospel throughout the world.
New Road Old Stones Trust | Groundbreakers
Annual Report 2024-25
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