THE ANDAÉ CHRISTIAN TRUST
Annual Roport and Accounts
For the Year Ended 31 December 2023
Reglstered Charlty No: 248466

THE ANDRÉ CHRISTIAN TRUST
For the Year Ended 31 Deeember 2023
CONTENTS
Page
Officers and Adviserg
Report of the Tru$tee$
Independent Examiner's Report
Siatement of Financial Activity
8818nce Sheel
Not¢$ to the Accounts
7.10

THE ANDRÉ CHRISTIAN TRUST
OFFICERS AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2023
MANAGING TRUSTEES:
Andrew K Mowll
Stephen P Daykin
Peter Appleby
All Trustees are appointed by their
predecessors
after approval by the
Overseas Missionary Fellowship (successor
charity
to
China
Inland
Mission
Corporation)
BANKERS:
Barclays 88nk PIC
INDEPENDENT EXAMINER:
Mrs S Truran FCCA FCA
Bush & Co Ltd
2 8arnfi8ld Crescent
Exeter
EXI 1QT
CORRESPONDENT:
A K Mowll
24 Hellings G8rdens
Broadclyst
Exeter
EX5 3DX
CHARITY NUMBER:

THE ANDRÉ CHRISTIAN TRUST
TRUSTEES. REPORT ON THE ACTivrriES OF THE TRUST
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees present their report and financial Statements of the charity for the year ended 31
December 2023. The Financial statements have been prepared in accordance with the accounting
policies sel out in note 1 of the financial statements and comply with the Charity's governing
document. the Charities Act 2011 and Accounting and Reporting by Charilies: Statement of
Recommended Pra¢ti¢e applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective I
January 20191.
TRUSTEES, RESPONS181UTIES FOR THE FINANCIAL STATEMENTS
The Trustees are responsible for preparing financial statements for each financial period which
clearly show the state of affairs of the Trust and of the surplu$ or deficit of the charity for the
period. In prep8ring these financial statements the Trustees are required to:
Select 5Ult8ble accounting policies and apply them consistently.
Make judgements and estimates that are reasonable and prudent.
Preparg tho aceounis on a going Concern basis unless it is inappropriate to presume that
the charity will continue in existence.
The Trustegs are responsible for keeping proper accounting records which di9close with
r8asonable accuracy at any time ihe flnancial position of the charity and lo enable them to
ensure that the accounts comply with ihe Chaiities Act 2011 and ihe Statement of
Recommended Practice 2015 IFRS1021. They are responsible for safeguarding ihe assets of the
charity and hence making reasonable steps for the prevention and detection of fraud and other
irregularitio$.
STRUCTURE. GOVERNANCE AND MANAGEMENT
The Trusiees are governed by the Trust Deed dated 30 December 1950 which lists charilies to
which the Trustees can make donations and the qualifications necessary tor other charities to be
eligible to receiv¢ donations Irom the Trust.
OBJECTIVES OF THE TRUST AND PUBLIC BENEFrr
In general terms. it is ihe policy of the Trusiees to utilisg the major part ol the annual income of
the Trust to make eharitable donations in accordance with that Clause 8nd to transfer funds..
To any of the charities describad in the second schedule of the Trust Deed. or
bl
To any charily whose sole objective is the adv8n¢ement of the Christian Religion whether
by the printing and distribution of the scriptures or by evangelistic work, or
For the relief of sickness or poverty or the advancement of education.
The Trustees confirm that they have had regard to the Charity Commission's guidance on public
benefit when making decisions about the grants made. and how those payments will bengfit the
public.

THE ANDRÉ CHRISTIAN TRUST
TRUSTEES. REPORT ON THE ACTivmES OF THE TRUST
FOR THE YEAR ENDED 31 DECEMBER 2023
GRANT MAKING POUCY
The Trustees hold regu13r meeting to consider graftt$. All organisations applyino for funding are
required to submit a reqL$8St outlining how funds would be used and what would be achieved.
Due dili98neè is then undertaken. and $hortlisted organi88tions are ¢onta¢ted for further
information, before proposals and r￿QmMendatiOnS are congidered by the Trustee8.
FINANCIAL REVIEW AND PERFORMANCE
The charity has a restricted 8ndowmeni fund which generates income to pay gr8nlg. 20 grants to
17 Charilies tolalling £70,652 w&re paid in ihe y•ar 12022- 17 grants to 15 ¢hariti&$ tot8lling
£66,794). Those Charilies 8re li81od in notg 3 to the 8¢¢ounts. All thg pay88s w8r8 institutions.
Incom8 for the year was £62,07512022.. £61.4681. Expendituro was £71,84412022.. £67,986). The
gain on investments Was £196.513 12022: loss of £278,987). Tho not surplus lor the ye8r was
£186,74412022.. d8fl¢51 £285,506).
VOLUNTARY HELP
Th8 fru8teeg glve thelr tlme froely vAthout romun•ration. All Trustee receive Suitablè training.
RESERVES POLICY
The Trust••$ consider that th• fr•e regerve8. ex¢ludlng investm8nts u$od to g8nerato income,
are left 8t an appropriate level. 11 is the inientlon of the Trustees to dlstrfbute most of the Income
availabl• aft8r paying th• running ¢o$is ol ihe charity.
RISK MANAGEMENT
The Trustee8 Continue to keep the Trust'$ activities under review particul8Tly wilh regard to th9
possibillty of m8lor rS8k, Appropriate $y8toms are in place to minimi88 the ri8k$ identified.
Andrew K Mowll
Date:
Iq At'-
Stephen P Daykin
Date:
Ap,
P￿er K Appleby
Dale..
Qlsyr hi- ?02LF

INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
THE ANDRÉ CHRISTIAN TRUST
This repon is on the financial staiements of the Trust for the year ended 31 December 2023,
which are set out on pages 5 to 10.
Re$pectlve Responsibilitie5 of Trustees and Examiner
The ch8rity's trustees are responsible for the preparation of the accounis. The charity's trustees
consider that an audit is not required for this year under section 144121 of the Charities A¢t 2011
Ithe 2011 Act) and that an independent gxamination is needed.
It is my responsibility to-
examine the accounts under section 145 of the 2011 Act..
to follow the procedures laid down in the Gener81 Directions given by the Charity
Commission under section 1451511bl of the 2011 Act,. and
to state whether particular matters have corne to my attention.
Basis of Independent Examlnerfs Report
My examinalion was carried out in accordance wlth the General Directions given by the Charlty
Commission. An examination includes a review of the accounting records kept by the charity
and a comparison of ihe accounts pres8nted with those records. It also includes consideration of
any unusual ilems or disclosures in the ?￿OUnt8, and the seeking of explanations from you as
trustees ¢oncerning any such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit and. consèquently no opinion is given as io whether
the aecounts present a 'true and fair vi8w' and the report is limited to those matters set out in th8
Statement below.
Independent Examlner's Statement
In connedion wilh my examination. no matter has come to my attentlon..
11 which gives me rea$onable cause to bgliov8 that, in any material respect. the requirem8nt$'.
lo keep accounting recordg in accordance with Section 130 of the 2011 A￿. and
io prepare accounts which accord with the a¢counting records and to comply with the
accounting requirements of the 2011 Act
have not been met.. or
21 to which. in my opinion, attention should be dr8wn in order to enable a proper
understanding of lh8 accounts to be reached.
Mrs S Truran FCCA FCA
Bush & Co Ltd
Chartered A¢¢ountants
2 Barnfield Crescent
Exeter
EX11QT
Date: z8 aoz

THE ANDRÉ CHRISTIAN TRUST
BALANCE SHEET
AS AT 31 OECEMBER 2023
2023
21Y22
Invostments
2.164,304
1,967.791
Currnnt A8S•t$
Cash at 8ank
9.566
19.324
Currnnt Uabllltl•$
Accruals
1.241
1,230
Net Current A888t8
8.325
18,094
TOTAL NEf ASSErs
2.172.629
1,986.885
R•prèièntod by:
Endowmeni Fund IRe8trictedl
Undistributed Income IUnrestrict8dl
2,164,304
8,325
1,967.791
18,094
TOTAL FUNDS
2,172,829
1,985,885
The88 accounts W8re approved by the TrustO65 on l? ¢A Ap rn6 uoxt
Andrew K Mowll
Stephen P D8ykln
Peter K Appleby

THE ANDRÉ CHRISTIAN TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
ACCOUNTING POLICIES
The principal accouniing policies are surnmarised below. The accounting policies have
been applied consistently throughout the period.
Basls ol Accounilng
The financial statements have been pr8pared in accordance wlth the charlty's
governing docum8nt. the Charities Act 2011. FRS102 'the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 1021, and the
Charities SORP 'Accounting 8nd Reporting by Charities= Statem8nl of
Recommended PractlC8 appliable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicab18 in the UK and
Republic of Ireland IFRS1021' (effective 1 January 20191.
The charity constitutes a public benefit entity as defined by FRS102.
bl
Fund Ac¢ountlng
Unrestricted funds are available for use at the discretion of the Trustees in
furtherance of the general objectives of the ch8rily.
Re$iri¢ted funds ar8 subjeci to restriction on their expenditure imposed by the
donor.
Incomlng A￿ourCeS
All incoming re$ourees are included in the statement of financial activities whe
the charity is entitled to the income and the amount can be quantified with
reasonable accuracy. Investment income is included when receivable.
d)
Rosourc•# Expended
Expenditure Is rseognised on an accruals basis as a liability is incurred.
Expenditure includes any VAT which cannot be recovered and is reported as p8rt
of the expenditure to which it relates.
The Trustees are authorised to ulilis8 the annual Income of the Trust Fund to
make donations to certain charities in accordance with the Trusts set out in
clause 3 of ihe Trust Deed which are broadly outlined in the Trustees, Fleport
under the heading "Objectives of the Trust and public benefit-
Support costs include thosè costs associated with meeting the constitutional and
statutory requirements of the charity.
Asset Valuation
Investments are valued initially at cost and subsequently at fair value Itheir
market value) at the year end.

THE ANDRÉ CHRISTIAN TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
ACCOUNTING POLICIES Icontinuedl
Inv8Stment Gains and Losses
This includes any realised or unrealised gains or losses on ihe sale of
investments and any gain or loss resulting from the revaluing of investments to
market value at the year end.
INVESTMENT INCOME
2W23
2022
Distributions on COIF Income Units
Interest on COIF Charitie$ D8PQ$It
61,909
61,405
63
62,075
61.468
CHARITABLE ACTivrriES
2023
2022
Grants to Charftable Instftutlons
Overseas Missionary Fellowship
Share Christian Fellowship
SWYM
Tiverton Vineyard Church
Bibla Society
Palm Treé Associates
Life Words
Encounter Christianity
SEAN UK
YMCA
Choices Pregnancy Centre
Silverton Evangeli¢al Church
Wycliffe Bible Translators
Medic Malawi
All Nations Christian College
Open Doors Exmouth
Launchpad
St Francis
CHAT
Lamps
Tidcombe Community Church
Karls Kid5
Pinho8 PCC
2,000
6.350
1,000
3,750
2.000
2.700
2,000
5,000
4,000
500
6,750
500
1,000
15,602
5,000
7,500
5.000
2.500
7,900
1.000
4,000
2.500
2.500
2,500
5,000
6.500
5.000
1.500
10,000
750
9,144
6,000
70,652
66,794
Support Cosls
Independent Examination Fee
1.192
1,192
71,844
67,986

THE ANDRÉ CHRISTIAN TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
INVESTMENTS
2023
2022
719.038 COIF Ethical Invegtment Fund -
Income units: cost
239,330
239,330
Market Value as at l January
1,967.791
2,246,778
Unrealised Ilo$$llgain arising in year
196,513
1278,9871
Market Value as at 31 December
2,164,304
1,967,791
Th8$8 invesiments are held in thg United Kingdom
BANK
2023
2022
COIF Charities Deposit Fund
Barclay$ Community Account
5,623
7,367
11,957
9,566
19,324
ACCRUALS
2023
2022
Independent Examiner
1,241
1.230
FUND MOVEMENT
2023
Unrestrictod
Funds 2023
Restrlcted
Funds 2023
Total Funds
2023
8818nce brought fowlard
Incoming Resources
Outgoing Resources
Net GainsllLossesl on Investments
18.094
62,075
171,8441
1,967.791
1.985,885
62,075
171,8441
196.513
196,513
Balanc9 carried forward
8.325
2,164,304
2.172.629

THE ANDRÉ CHRISTIAN TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023
FUND MOVEMENT IcofrnNUEDI
2022
Unrestrl¢ted
Funds 2022
Restricted
Fund$ 2022
Total Funds
2022
Balance brought fO￿ard
Incoming Resources
Outgoing Resources
Nei GainsllLossesl on Investments
24,612
61,468
167,9861
2.246.778
2,271,390
61,468
167.9861
1278.9871
1278,9871
Balanc8 carried forward
18,094
1.967,791
1,985,885
NET ASSETS BETWEEN FUNDS
2023
Unrestrlcted
Funds 2023
Restrlcted
Funds 2023
Total Funds
2023
Investments
Cash at Bank
Accruals
2.164,304
2,164,304
9,566
11,2411
9,566
11,2411
Nei As$et$
8,325
2.164,304
2,172,829
2022
Unrestrlcted
Funds 2022
Restrict
Fund$ 2022
Totsl Funds
2022
Inveslmenls
Cash at Bank
Accruals
1.967.791
1.967,791
19,324
11,2301
19,324
11.2301
Net Assets
18,094
1,967,791
1,985,885
RELATED PARTY TRANSACTIONS
During the year there were no related party transactions 12022- During the year three
grants of £8,000 worè paid to charitl8s for which two of the Trustees here also act as a
Trustee).
10.
TRUSTEES. REMUNERATION
During 2023 and 2022 no trustee received any remuneration or received reimbursement
for expenses paid.
10