FUND FOR HUMAN NEED
Report and Accounts
for the year ended 31st August 2025

FUND FOR HUMAN NEED
REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31st AUGUST 2025
Contenis
Page
Legal & Admlnlstrative Informatlon
Trusteeg Report
Independent Examlnerfs Report
Statement of Flnan¢i41 Artivities
Batance Sheet
Notes to the Accounts
4-7
io
11-16

FUND FOR HUMAN NEED
LEGAL AND ADMINISTRATIVE INFORMATION
Registered Charlty Number
Prfnclpal office
208866
6 Newlands Road
Darlington
Co. Durham
DL3 9JL
fundhumanneed@gmail.com
Webslte
www.fundfoThumanneèd,or8.uk
Patron
The Rt Honorable the Lord Boateng
Trustees
Rev Roger Cresswell
Rev Dr David Palmer
MrAndrew Kemp
Mrs Karen Drayton
Mr Noel Sthorah
Rev Rosemary Fletchèr
Rev Gillian Hulme
Chair
Secretsry until 3 Feb 2025
Secretary from 3 Feb 2025
Grants Officer
Treasurer
Grants Officer
Rev Robert Maginley
Mrs Janice Gowlett
Custodlan Trustees
The Trustèès for Methodist Church Purposes
Central Buildings, Oldham Street, Mand)ester Ml IJQ
Bankers
Co-operative Bank
P.0. Box 250, Delf House, Southway, Skelmersdale WN8 6wr
HSBC Bank Plc.
333 Vauxhall Bridge Road, London SWIV IEJ
Independent Examiner
Mr Richard Bowman
5 Greenways, Coventry CV4 9XP
Page 3 of 16

FUND FOR HUMAN NEED
TRUSTEES, REPORT
FOR THE YEAR ENDED 31stAUGusf 2025
The trustees present their Report and Accounts for the year ended 31st August 2025. The accounts have been
prepared in accordaTrce with the accounting policies set out In note I to the accounts and comply with the charitls
trust deed, the Charities Act 2011 and the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 1021 published on 16th July 2014.
Objettives and Attivities
The trust deed of the Fund for Human Need IFHNI provides that the capital and income of the trust shall be used to
relieve and rernove hunger and poverty in all parts of the world without regard for politic5, race, colour or creed.
FHN'S funds are applied by the trustees in accordan￿ with these objectives. The trustees confirm that they have
referred to the Charity Commission's guidance on public benefit when reviewing the Fund'5 aims and objectives, in
planning future activities, and setting the grant making policy for the yeaT.
The Fund furthers its charitable purposes for the public benefit through its grant making policy, to relieve hunger and
poverty in the UK by utilising its unrestrirted funds for making grants not exceeding £200 to refugees, asylum seekers
and the homeless, and to individuals in other forms of personal dlstress.
In making these emergency relief payrnents from unrestricted funds, it Is recognised that FHN cannot be the major
source of support in such cases. Priority is given to those who are destitute, having no Income or welfare bènefits at
all, to those who are particularly vulnerable, and to those where a sm811 payment will make a major differencè.
Although some of these grants are paid direct to individual beneficiaries, or to another person norninated by the
beneficiary if the beneficiary does not have a bank account, the majority are paid through other charities and
Institutions.
Thè trustees also administer the assets of the G.E. Wilson Scholarship Fund for the benefit of the Methodist School at
Colon in Panama. The capStal held for this purpose has always been regarded as a permanent endowment. Investment
income and donations for the school are transferred to the school, providing scholarships for the neediest pupi15 and
assisting those vA)o have difficulty meeting the full fees.
Achievements and Perforniance
The trustees, aware of the pressure on personal and church finances, wish to thank all who have made donations to
the Fund during the past year. We are grateftsl to those who have given re8tslarly, many by Standing order, and also to
those who have made special gift5 or undertaken fundraising events. Although there ha5 been a decrease in income on
the amount received in 2023-24, the total of our payments to people in need has actually increased to the highest
level in the Fund's 65 vears, existehce.
Two-third5 of the applrcations to the Fund have been made by charities, local churches, other denominations, National
Health trusts, local authorities and agencies acting on behalf of their clients, thè other third have come from
individuals. Each request is exarnined carefully, priority being given to the most vulnerable.
During the year under revlew two important developments have tsken place. The first beÉTrg the very generous offer
of the Cupalt Foundation to make a grant to cover the fundraisin8J grantmaking and governance costs and the
employment of our part-time adminstrator. This means that from September 2025 every pound donated to FHN bv
our supporters will be used to fflake payments to the desperate people we seek to help.
The second is the step we have taken to apply to, and be accepted by, Churches Together rn England as a member of
its Charities and Networks in Association and Churches Together in Britain and Ireland Bodies in Association. This will
enable FHN to look beyond its historical support from the Methodist Church to new sources of income and, at the
same time, to broaden awareness of our work.
Page 4 of 16

We have continued to promote the work of FHN through the newsletter which is sent online or in printed format three
times a year to 5UPPOrters. This gives u5 an opportunity to express our thanks to those who give so generously and to
share storie5 of some of those helped by the payments made. In addition our Administrator/Fundraiser, assisted by
trustees, attend national and local church and other events such as the Methodist Conference and Greenbelt to
promote the work of the Fund. Thèy and, in some distrlcts, 'Friends' of FHN welcome Érivitations to speak about the
difference our trrants rnake. "where a little means a lot
Flnancial Review
The year under review saw an decrease in unrestricted income from £101,059 to £93,713. The donations from
Individuals, including Gift Aid, decreased from £70,225 to £61,079, and the donations received from churches
increased from £27,923 to £30.224. The average donation from churches was £322 and for individuals the avera£e was
£50 before Gift Aid, although many of these are regular monthly gifts by standing order - for which we are very
grateful. Donations received via CAF totalled £2215, Give As You Live totalled £3,359 and £1,964 was received through
Just Giving.
776 grants were made to individuals in need, totalling £79,331 compared with 672 grants totalling £72,050 in the
prevlous year. The average grant value dropped slightly to £102, compared to £108 in the previous year. Fundraising
expenditure, of £10,151, was an increase on the previous year's total of £8,560. Fundraising and administration
expenditure totalled £19,410 an increase of £2,411 from the previous year and amounted to 21% of the year's
unrestricted income Ipfior year was 18%).
For the Unrestricted Funds.. expenditure exceeded Income by £5,029- due to a decision to reduce the level of reserves
which allowed us to allocate more grants and hence to support rnore people In desperate need during the year. After
the revaluation of the CFB Managed Mixed Fund investment fund, the total of unrestricted funds was £58,429, a
dècrease of £4,960.
Restrirted income received for the Methodist school in Colon, Panama. including income from endowment fund
investment5, wa5 £703 a decrease on the £836 for the previous year. Thè annual transfer of funds to thè School,
usually made towards the end of the Fund's financial yeaT, has been deferred for the time being - as the school
rernains closed and it is uncertain when It will be in a position to r&open.
Investment Pollcy aftd Perfomiance
The trust deed gives the trustees discretion to invest the trust funds and to use the income arisinL and the proceeds
of a sale of Investments, for the objects of the charity.
70% of FHN'S unrèstricted funds. together with the assets of the G. E. Wilson Scholarship Fund, are held in units of two
of the investment funds of the Central Flnance Board of the Methodist Church ICFBI, in order to achieve a highef
return than is generally available on the Fund's short térrn deposits. These inve5trnents are held by Thè Trustees for
Methodist Church Purposes. who art as custodlan trustees for FHN. These are the CFB Managed Fixed Interest Fund
(which holds the Endowment Fund) and the CFB Managed Mixed Fund (used for the Unrestricted Funds).
CFB aims to provide a high quality invèstment service seeking above average returns, to follow a discipline in which
the ethical dimension 15 an integral part of all investment decisions, and to construct Investment portfolios consistent
with the moral stance and teaGhings of the Christian faith.
A revaluation of the Funds investments at 31st August 2025 showed a net unrealised de¢rease of £391, representing a
decrease of 2.3% in the value of units In the CFB Managed Fixed IntÈrÈst Fund and a vèry srnall increase of 0.2% in the
value of the CFB Managed Mixed Fund unit5. The income distributions for the year, based on the 31st August 2024
valuations of the units, represented yields Of 3.47% on the Managed Fixed Interest Fund units and of 2.16% on those In
the Managed Mixed Fund.
Page 5 of 16

Risk Management
The major risks to which the charity is exposed. as identified by the trustee5, have been reviewed, and systems or
procedures have been established to manage those rlsks. In particular. it is recognised that as a small organisatÉon FHN
does not h4ve the resources to monitor the use of grants once they have been made. The majority of payments are,
however, made through other agencies and FHN asks for written confirmation that they wlll be used for the purposes
for which they have been madé.
ReseNes Policy
The Fund'5 reserves poliLy has been reviewed by the trustees, having regard in partlcular to uncertainties ir¢ relation to
fvture levels of Income from donations, including the impact of a loss of the small number of donors who contribute
significant proportion of thè Fund'5 income, to the low retvrns it is currently re￿1VIng on its investmÈnts, and to the
numbers of grant applications, which have in£reased significantly in recent year&
The trustees have approved a policy to maintain reserves irt Un￿strICted funds, as cash and investments, equivalent to
G months tsf unrestricted expenditure. The balance of free reserves in unrestricted funds at 3tst August 2025 was
£58,429, which represented 7.1 months of the past year's expenditure.
Plans for the Future
Although the Fund began through the concern of a group of Methodist people in 1960"to relSeve and remove hunger
and poverty.. without règard for politics. race, colour or creed,, it is clear that that objective is still far from being
realised. We are well aware of the fact that within our sotiety today are many who, for a varièty of reasons. are in
genuine need. We believe it is our Chrlstian responsibility and privilege to do what we are able without regard for a
person's background or circumstances.
As we look to the future, with the funding of our administration costs assured, the trustees anticipate that they will be
in a position to increase both the amount of individual grant payments and the number that we can give.
We will continue to seek ways to raise awareness of the Fund so that rnore people In need know they can apply for a
one-off payment and, also, as a mean5 of more fvndraisir¢g.
Structure, Govemance and Management
The Fund for Human Need 15 a registered charity, number 208866, and is constituted under a trust deed dated 17th
February 1960.
The charity is admln15tered by a board of trustees. which meets for the Annual General Meeting and additionally as
the need arise5. When vacancies occur. new trustees are appointed by the existing trustee5. The trustees may by
resolution delegate their powers to agents or to one or more of themselves and from time to tlme revoke Such
delegation.
FHN'S day to day business 15 administèred by its officers in a voluntary capacity, supported by a part-time
administrator. Two trustees, usually bein8 the Grants Officer and the Chair, meet monthly to assess grant applications
and agree to whorn these emergency relief payments should be awarded and the amount of each payment. Togethèr
with a financial report, a list of 8rants paid is made available to the trustees each month, and also submltted to the full
trustees, meeting for ietrospective approval.
FHN'S bankers 4re authorised to honour payment instrurtions which have been sjgned by any two of the trustees
named on the bank mandate.
Page 6 of 16

Reference and Admlntstratlve Informatlon
Fund for Human Need: Registèrèd Charity Number.. 208866
Prfncipal Off￿e. 6 Newlands Road, Darlin¥ton, Co. D¢JrhaEn, DL3 9JL
Truste
Rev Roger Cresswell, Chair
Mr Andrew Kemp. Secrètary
Mr Noel Schorah, Treasurer
Mrs Karen Drayton, Grants Offi¢er
Rev Rosemary Fletcher
Rev Gillian Hulme
Rev Robert Maginley
Mrs lanice Gowlett
Custodian Trustees: The Trustees for Methodist Churth Purposes
Trustee< Responslblllties in relatlon to the Accounts
The trustees are responsible for preparing a trustees, annual report and financial statements in accordan￿ with
applicable law and United Kingdom Accounting Stsndards (Unlted Kingdom Generally Accepted Accounting Practice).
The law applicable to charitiès in England and Wales requires the charity trustees to prèpare financial statements for
each year which give a true and fair view of the state of affairs of the charity and of the incoming resourcès and
application of ￿sOurceS of the charity for that period. In preparing the financial statemènts the trustees are required
to..
selert suitable actounting policies and then apply them consistently-
observe the methods and principle5 in the applicable Charities SORP,.
make judgements and estimates that are reasonable and prudent.
state whether applicable acco¢Jntlng standards have been followed, subject to any material departures disc105ed
and explained in the financial statements,-
prepare the financial ststements on the going concern basis unless it is inappropriate to assume that the charity
will continue in business.
The trustees are responsible for keeping proper accounting records that distlose with reasonable accuracy at any tirne
the financial position of the charity and enable them to ensure that the financial statements comply with the Charities
Act 2011, the applicable CharitTres (Accounts and Reports) Regulations. and the provisions of the trust deed. They are
a150 responslble for saf@guarding the assets of the charity and taking reasonable stèps for the prevention and
detection of fraud and other irregularities.
The trustees are responsible for the maintenancè and integrity of the charity and financial information on the charitvs
website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial
statemen
Approved by the trustee5 on 19th November 2025 and signed on their behalf bv..
Roger Cresswell
Chèir of Trustees
Page 7 of 16

FUND FOR HUMAN NEED
Independent Examlnerfs Report to the Trustees olthe Fund for Huthan Need
I report on the aG¢ounts of the Fund for the year ended 3tst August2025 set out on page5 9- 16.
Resp¢¢tive responslbilitie5 of trusteps and examlner
The chariws trrÈste8s are re5ponsibte for the preparatlon of thE accounts. charit￿5 tfustees consiLler that an audit
Is. not required for this year under 5¢CtltiD 144 of the Charities Art 2011 (tho Charities Act) and that in indepetident
examlnatloh15 neede4g.
It is tny responsibility ta..
examlne thé accounts under sectlon"145 of thè Charlties Art,.
to follow the procedures laid down in the general Directions glven by the Charlty Commlsslon (under. section
14515llbl olthe Charltles Act).. and
to state whether particular"matters have come to.my attentlon.
Ba515 of IndependBnt examinerfs statement
My examlnatiDf4 was carried nut In 3¢cordante with gèner81 Direth'ons given by the Ch¥lty £o¥nmlssion. An
examinatlon Include5 a wiew of the ac£ountlne reGord& kept by the charity and a cornparison of the accounts
presented wlth those records. It also Trncludes ¢onslderatlon of any unusual Item5 or distlosvres In the accouTrts, and
seeking explanatior15 frorn the trustees conceming any such matters. The procedures underEaken do not priwide all
the evidence that would be required In an avdit, and consequently no oplnion is given as to whethgr the accounts
present a'truè awid fair" vlew andthe ￿port Is limlted to those matters set out in tho statemeknt below.
Independertt examlnerfs ststemEnt
In connectl'on wlth my.examinati<)n, matter ha5.rome tD my attentlon..
11} which give5 ine reasonable cause to believe that. In any material respect, the requlrèments-
to k'eep accountlNg records in accordance witlf section 130 of the Cfr'arltiès ACL. and
"to prepare ac¢ounts which accord wth the accounting rpcords and comply with the accounting requirements of
"the Charftles Art have not bèen. n￿t,. or
.1.21 to which, In my oplftlon, attend0￿ should be drawn in order.to ellhble a proper understanding.of the acccunts to be
rea¢he
,.lJ A-
Rlchard Bowman
5.Greenways
C¢)VÈThtry
CV4 9XP
19th November ZU25

FUND FOR HUMAN NEED
STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 31stAUGusf 2025
>te Unre$trftt•d R•strkt•d Endowrn•rrt
Tot
Totsl
Fund5
Fundi
Fund
Funds
Fund5
2025
20Z4
Income from:
Donations
92.324
92.324
99A81
Le8acie5
Inve5trnents
1,389
703
2,093
2.514
Grant5 RÉ¢?Ived
Totsl income
93.713
703
94A17
IOIW5
Expenditure on:
R•151n8fvnd$
10.151
10,151
8.560
Charrtabl• artlvltles
Grants paid
Grant makln8 Costs
Governan￿ COSt5
617
79.331
79.331
72.050
8.183
256
8,936
324
8,936
324
Totsl expenditure
98,741
98.741
89,049
Net incorne/lexpenditurg1 before Investmerrt
gains/llossesl
-5,028
703
4,325
12.846
Netgair&/llos5esl on investm•nts
13
68
459
-391
3A56
Net incomel(expenditure)
4.960
703
459
4.716
Reconciliation of Funds:
Ttstsi funds brought forward
2,694
2CI,245
86.328
70A126
Transfer of baP8nc• brou8ht fo*ward
Total fund5 carrled forward
S8,429
3.397
19,786
81.612
86,328
The notes on pages 11- 16 fomi part ofthese accoutts.
Page 9 of 16

FUND FOR HUMAN NEED
BALANCE SHEEr
AS AT 31st AUGUST 2025
Flxed Assets:
Investments..
Endowment fuTrd
19,786
20,24S
Totsl Flxed A5¥ets
Cuirent Assets:
Debtors
12
5,373
9,221
5,097
10.548
Short temi deposits
Cash at bank
15
10,259
13,532
36,
InvÉstments'.
Unrestricted funds
li
36.974
Total Currènt Assets
61,827
81,612
T¢)tal Net Assets
84328
Funds of the Charity:
EndowmÈntfund
14
19.786
20.245
Restricted Income funds
3,397
2,694
Unrestrltted funds
15
58,429
63,389
Total Funds
81.612
86,328
The notes on pa885 11- 16 fomi part of these accounts.
Approved by the trustee5 on 19th November 2025
and signed on their behaff by..
Roger Cresywell
Chalr of Trustees
Page 10 0* 16

FUND FOR HUMAN NEED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31stAUGU5f 2025
l. A¢countlng Pollcles
al Bas1$ of preparation
These accounts have been prepared underthe hlstorlcal ¢ost convention, wllh items recognised at cost or transa¢tion
value unless otherwise stated in the relevant notes to these accounts.
The accounts ha￿ been prepared in accordance with the Statement of Recommended Practice.. Accountin8 and
Reporting by Charftles preparing thelr accounts in accordance with the Flnancial Reporting Standard appllcable in the
United Klngdom and Republic of Ireland IFRS 1021 issued On 16 July 2014, and with the Finanual Reporting Standard
applicable in the United Kingdom and Republic of Ireland IFRS 1021, and with the Charities Act 2011.
The Fund ¢on5titutes a public benefit entlty as deflaed by FRS 102.
bl Income
Income from donaUon5 Is recognlsed when received.
Income from Glft Ald clairns is included In the same period as the donations to which they relate.
Income from legacle5 and from grants is recognised when entltlement has been tonfirmed. the amount can be
quantified accurately and rece5pt Is probable.
Investment income, rep￿sentIng distributlon5 from the Centrnl Finance Board of the Methodlst Church. 15 accounted
for on an accruals basis.
c) Expendtture
All expendlture is accountéd for on an actruals basls.
Grants become payable when approved by two trustees, usually at a rnonthly meetin8 of the Grants Officer and the
Chair.
dl ￿ndS
￿n￿St￿ctedfvnd5 are funds which can be used at the diseretlon of the trustees In accordance with the charltable
objects of the Fund for Human Need.
Restrictedfvntls are funds which may only be used for particular restricted purposes within the objects of the charlty-
Restrictlons arise when specified by the donor or wherl funds are ralsed for particular restricted purposes.
The EndowmentAund represents the assets of the G.E. Wilson Scholèrship Fund, which must be held permanently bv
the charity. Income arislng from the Endowment fvnd must be used for the prtsvlsion of scholarships at the Methodlst
School in Colon, Panama, and is treatsd as restricted funds in these accounts.
el Investments
Investments are stlted at their market value, on a rnld-prlcts basls. as determined by the Central Finance Board of the
Methodist Church.
fj Galns end losses on investmènt assets
Realised and unrealised Ealns and losses on investments are dealt wlth in the Statement of FINanci?l ActivIties in the
vear in which they arise. Realised 88ins and losses on investments are calculated a5 the dIfferen￿ between sales
proeéeds and their openin8 carrylng value or their purch45e cost If 4cquired subsequent to the tlrst day of the
financial year. Unrealised g?ins and losses are calculated a5 the difference betrleen the market value at thè year end
and their earrying value.
Pa8e 11 of 16

FUND FOR HUMAN NEED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31st AUGUST 2025
Donations
Ti*al
Total
Recel¥•d
6fftAld
2025
Unrestrktsd Funds
51,781
30.224
1,020
9,298
61,079
30,224
1.020
70,225
27,923
1,233
Churches
Card Sales
Total ￿r*StrICted don•iion5
83.QZ6
92
92.324
99.381
Methodist School of Colon.
Panama
Totsl Don•tkML5
83.026
9,298
9Z.324
99,381
Investment Income
rotal
Total
2025
2024
lthreStrItt￿ Funds
CFB Investrnent Funds distributions
CFe Deposlt Fund interest
1.042
636
594
1.678
lI￿rIcE￿ Fund5
CFB Inve5trnent Funds dlstributicns
Tot•1 Investment h)¢om•
703
836
703
836
Grants Receiv
No grants have been received this year.
Fundrnlslng Costs
rotai
Totsl
Untsstrkted R•strl¢ttd
2025
2024
Advertlslng & publicity
Fundraising consultanys fees &
expenses
Insurance
650
650
650
Printin& postage & statlonèry
st4ff costs (Note 101
Tr4vel and subsistence
1,772
1,772
1,527
3,859
898
3,859
3,374
898
Cards- Printlng & Postage
Events
69
69
735
2.￿9
1.470
Webslte & Laptop
Totsl
209
209
lo.￿1
8.560
P38e 12 of 16

FUND FOR HUMAN NEED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31st AUGUST 2025
6. Summary of Grants Pald
Totsl
Numb•r of
Totsl
Numbtrof
Grnnt$
Grarrts
fjrant5
Grants
2025
2025
2024
2024
Unrestricted Fund$
Grants to individuals in need
79,760
429
781
72.050
672
Grants refunded
Grants paid
Tot•1 Gr•nts Pald
79.331
776
7U150
672
7, Grants from Unrestritted Funds to Individuals In need
Totsl of
of
Grants
fjrjnts
Pald through Institutlons-
Peace of mlnd
24
Gateshead city of sanrtuary
Cross Ethntc
24
2.720
2,720
2,620
2,450
2,340
2,270
2,09)
1.920
24
Samosa Sisters
24
Bright Future
Migrants Organise Ltd
8rltish Red Cross LeI￿Ster
Ethnic Youth Support Team,
Govan Community Prolect.
Ubuntu Women Shelter
24
22
22
21
19
18
Hackney Migrant Centre
Projert 17
Scottish Refugee Council
British Red Crossl young refugee setvlce
South London Refu8ee Association
Coventry Refugee and Migrant Centre
18 institution$ paid between £5fX) and £l,OC
52 Institutions pald le55 than £5CO
1.850
1,630
1,620
1,59)
1,470
17
14
15
15
14
12
12,015
11,785
112
iii
21,610
79,760
249
781
Cheques presented re prior year grants wrltten back
Previous year 8rant5 unused / ￿fUnded
Current year8rants unused / refunded
189
240
79,331
776
All grants were received by indi￿dual$ ig) the UK. No grant ex￿eded E2C().
Page 13 of 16

FUND FOR HUMAN NEED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31st AUGusf 2025
Grant Making Costs
Tthl
Total
Unr•strlct•d R•llrthd
2025
2024
Prlntln& postsge & statlonery
staff costs (Note 101
Sundry expenses
TravÈl expenses
103
103
85
8,203
630
8203
630
7.428
532
138
8.936
8.936
8,18S
Governance Costs
Total
Total
2025
2024
Custodian Trustees. admlnistration charge
Bank charg05
Trustee< travel e¥pen5e5 (Note 161
Information Ctrrnmissioner
Other costs
186
153
57
57
61
35
35
47
47
35
324
324
256
10. Staff Costs
2025
Salary
National Insurance
11,466
596
10,602
199
,801
staff costs are in respect of a part-time adrninistrator, and have been allocated be￿een fundralslng and grant making
Costs based on daily timesheets. No pension costs have been Incurred.
11. Long Term Investment Funds
Mov•m•rrt In CFB Inv•5tments
Carrying value at 1st Septsmber
Sale of units
Uw4strkted Endowment
2025
2924
36.9
20245
57,151
53,696
Gain}110551 on revaluation of investments
Carrylnzvolue at 31st Au¥u5t
68
-459
-391
3,456
57,151
36,974
19,786
56,760
Investments are carrled attheir market value, on a mid-price basls, as determlned by the Centr41 Finan¢e Board of the
Methodist Church.
12. Debtors
2025
2024
CFB Investment Funds distributions
Gift Aid claim
522
459
4,851
5.373
4,638
5.097
Page 14 of 16

FUND FOR HUMAN NEED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31stAUGusf 2025
Bahnt•
browdht
13.
Movement Funds
fjainslllosse$l
on investments
Blll•nc•
¢arrlod
kncomè Expendlturt
Tr•nsfers
Yearènded 3tstAU8u￿ 20Z5
Unrestrlcted fun(ts
63,389
93,713
98,741
68
58,429
Restrlrted funds
Methodist School of Colon.
Panama
703
3,397
Endowmentfund
G.E.Wilson Scholarship Fund
20,245
14591
19,786
Totsl Fund5
86,Y28
94AIY
98,741
-391
8L612
Bnlan(*
brought
Bal4nc•
carrlgd
forward
Movement in Funds
Incom•
Ewndttur•
G•in$lllosse$l
on I￿￿#￿ents
TrAn5fers
Year end•d 3tstAu81* 2024
Llnr•5tricted fund5
48.831
101.(59
169.0491
2,548
63.389
R¢slrFCted funds
Methodist School of Colon,
Panama
1.858
836
2,694
Endowmfjnt fund
G.E.Wilson Scholarship Fund
19,337
20.245
Total Funds
70,026
101,895
189,0491
3,456
86,328
IQ Endowment Fund
The G.E. Wilson Scholarship Fund was established in 1970 with discretlonary payments received from the estate of the
late Mr Chirles A. Allen. The capltal 15 invested in I1.4￿ units in the CFB Man8ged Fixed Interest Fund. issued by the
Central Finance Board of the Methodlst Church. The income arlsing from the Fund's investTnents Is to be used for the
provision of scholzrships to children attending the Methodist School in Colon, Panama.
Page 15 of 16

FUND FOR HUMAN NEED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31st AUGUST 2025
15. Analysls of Net Assets between Funds
Unrestrlctsd Restrlrfed Endowm¢
Tot•1
Funds
Funds
Fund
Funds
Investments
CFB Managed Fixed Interest Fund units
CFB Managed Mixed Fund units
19,786
19,786
36,974
36,974
rrènt a55ets
Debtors
5,126
247
5,373
Short term deposit5
6.070
3.150
9.221
Cash at b8nk
10,259
10.259
Net Assets at 31st August 2025
58,429
3￿97
19.786
Bl,612
16. Expenses Reimbuysed to Trustees
2025
2Q24
Travel to meetings
35
Number of trustees relmbursed
None of the trustees have been paid any remuneration or received any other benefits from an employment
with the Fund or a related entity.
17. Transartions wlth Trustees and Related Parties
Othèr than unconditional donations of £4,245 (prior year.. £5,035) received durlng the year from trustee5. and
£%1 Iprfor year.. £1231 received frorn trustee5 for the sale of FHN greeting card5, there have been no
transadions with trustees or other related parties.
Volunteer Contributions
The Fund is adminlstered by It5 trustees voluntary capaelty. In addltlon to serwnB as trustees. their
principal contributions as volunteers are the approval and payment of grants, fundraising, and the
managernent of the Fund's finantrs arTrd accountlng arrangements. The trvstees are supported by a pald part.
tlme administrator.
Page 16 of 16