R•glJt•r•d Ch•fftty No: 24U•6
Pag• Report of th• TnJ¥l Indep?ndont Ex•mlnor'• R•port Sl•t•m•nt of FlTr•nd81 Aetlvlty B•lano• Sh••t Notw to th• Fln4DcSal Sw•m•nts
AThJr K M(A4I1- re•lgn¥d 2WOV2W44 StOPtw P Daykin Prytgr Awl•by jarn P•ttit- appolnt¢d OW1ty2024 All Trustw8 rn •ppolntthJ by tholr vd•¢oss0Tr after approval by th• OT88a3 Mls8ionory FellobvJhlp I$uc¢0880r ehirlty Chlna Inl&nd Mlsslon Corw•donl BANKER& Bortl•y B•nk Ple Mr8 S Truran FCCA FCA Stroots 8u•h Umhod Exet EXI IOT Still W•t• Lithe SI1r rivgrton EX16 4LW
Th8 Trustees pr•wnt their report and financi81 •tatom8nts of t tharty for the year endd 31 December 2024. Tho f¥)anCI 6t•rrnts havg bogn prepaf8d in aeeordance wlth the ac¢ountlng pollcles get ¢)ut in not& 1 of the flnan¢l¥l Jtst8rnents and wmply with tho charws gov8ming dooJmenL tho Ch8fiiie8 Act 2011 and Auvuniing 4nd Reporting by Charities: Statom¢nt of R¢cornm•r¥ded Practice 8Fvlic8ble to charfw prep•rfng thèlr #ccounts In accordAncg wlth th• Financlal Roportity Stsndard applic•bl8 in tho UK ènd R•wblic ol Ir?l•nd IFRS 102118ff•ctive 1 January 20791. Aftgr maklno approprl•t• wulrio8. thg TnMto88 hav• • rMtonabl• fjxpoctrtion that th8 Charity haj adwate rasourew io Continu8 In operatio1 for the lore•••abl8 frn. For this r8a8on, Ihoy corrtlnuo to tho going bas18 in prep4rir•J the financlal 9tstements. Th• Tnmtms ère rn•pon8lblo lor prnp•riwYJ th• TYu•tM•' R•port and the finarKiol •tst?mvnt6 in ¢ord8nce appllcable lthv and Unii•d KirwJdom A¢ntIng St•nd&rd8 IUnit•d Klngdom Generally Ac(pt•d AuntIj Pr•cdco1. Thè appll¢8b16 to thafltle¥ in England & wtt1 rnqulros ihe Tru8tsJ•S io prnparo finendal 3tatoment8 for ueh fln•nclal Vthh glv• • Ifue and f•lr view of the st•t• of 8ffalr of tho Charlty nd of its InmIng r••ourc•8 and •pplie•tion of T¢•1. In¢ludlng Its Incom¢ and •xp•ndliur¢ for th•t pgrlod, In pr•p•rtng ttMe fin•ncial tat•m•nt4 the Tr1• •r• requlr•d lo= ••l•et •uh8bl• aeeountlng poli¢iw and th•n aprAy thwn ty)n•iJtsntly, the mothods and prirlpl of the Ch•FItI06 SORP IFRS 102): m•k• jud9m•nts and orwuntlng estimatBS that are r•aN>nab and prudont.. tst• whth•r •ppll¢abh UK Accourtlng Stand•rd# IFRS 1021 hlvfj b•on lollowgd. Subj to anv m•torial departur•s dlscloseA and •xplaln•d In th• financlal 8t4twnènts- prepare lh8 financial 5tatern8nt$ on the going corKom bo9 unlfrg8 It i In4pproprf814 to prwm• that th8 Ch•rlty wlll c*)ntlnu• In busin The Truste•8 aro re•W>n$1b for keapinq adoquaie enn0 rOrdS that arn •uffIcIt Its 8how and exploin tho Ch4rity'$ tran8action• and dlsdosè wth roasonabte ac¢ur8cy 81 ony tlm8 th• finan¢l81 po¥ltion of the Charity and on8tAe ihem to onsurè thel tho financial ¥tat8menli ¢omplv with the Chirlti?? 2011. thfr Charity (Ae¢ounts •nd Roportsl R•gul•tlon¥ 21X)8 and tho provi$lon¥ of the Tru dd. Th•y •re also r81ponble fLY ••f•gu•r(Ilng th• •B8ets of tho ChArlty and honcè for l•klno r8?sonablo Steps for th• prwontion and detection of fraud •nd othor irrogularltl88. Th• Truste•# •rg gov8med by the Tru Deed d•t DOnb61 1950 whl¢h 11gts ch¥rltl•$ to which the Tte$s c8n make donati¢)ns and th• qualifieation¥ no¢essary for other eharitl8S to be 811gible to r¥¢oive don•Eion¥ lrnm th• TA Aftor m8ating v¥ith existing Trustws. Jrn P•ttSt ¥Y•8 •ppoint&l Is a Trust88 of ihe And Chrlstian Trust OctsJbtr 202Q J4m•s is a rgtired 18w&r And Baptist Minister. H• bdngB legal and buneSS •xpgrienth tD the Trustee¥ 4nd is gn adivg mombor of tho Chrlstian community. He hod a prior acqu4Èntanr• with one of the TW3t are 8pprov¢d by the Ovèrsgas Mlysionary F81104lp.
In general t•¥ms, it 18 th• poliw of the T0•S to utilis• the major part of th¢ 4nnu81 incom8 of th• Trult to makn ¢harit•blo don10 in acc0th with that ¢l•wo to trrrnf?r funth: al To any of th• tharlkn d88crfb•d IA th8 1••>)nd sthédul• ofth8 Trutt Dg•d. or bl To any tharity wttoge soh obpctNe •• the advancomt of th• Christlan Rellgion thOr by prfrrting •nd dIributIon ol th• crlptur•s ty by w4ng8li¥tic or cl For th• rgll•lof 8Eckne¥• or poverty ¢rth• •¢fvan¢•m•nt of lUC•ll0n. Th• Tru•t•M conffrrn th•t th•y Iwe h•d rng•rd to th• Chwlty Ctsmmls•ion'8 guldan¢%• on publ1¢ l)•ntht whon m•king d•k?•lon• abo tho gT•Dt• how tholo p•ym•nts YAII bon•fft th• putlic. Th• Tru8teea hold rwuler mwting8 to consld•r gr4nt& All org•nlsailon$ •Fvlylnq for fundlnq arn r•qulrod lo ¥ubmlt • rnou•¥t outlinlng h(w lund would bg u••d arKI wh•t would b• achleved. Ou• do1•1 Is thon Undartak. and $hortlIad org•ni#atlons ar• contaclod for lurther Informotlon. bth •nd rowtini•ndtlorn •fv con•idgr•d by Ih• Twstee Th6 Tru•t contlnu•8 lo wpport a range of divorn8 th•ritl•s 0paral1r both In th• UK and ov•rw• in lin• wlth th• Trust Oged. 2024 was a yo•r of tr•ngltksn, •nd tha rntlromgnt ol a long- 8tsnding Tru8to0 and tha apwlnlmt of • nthv Trusi•¥ a key 4ch5womènt for th8 Trust The charlty hag a re•irkt•d 8ndowment fund whl¢h 9gn•rnt6• Incorn• to pay orènts. 7 grants to 8 Ch•rlt1•8 totalling £27.885 wgr pald in tho 12023: 20 grants to 17 charltlgs tot8lllng £70.8521. Tho•• Ch•rili•8 •r• listed In not• 3 to tho xu>unts. Abl th• p•Ye w•ro in&titutlons. Income tor tho yeai was £640541202& £62.0751. ExpeThJknig w88 £32.31212023', ll1,8441. Thv g•in on InVments vM• £59x3(20 96.513}. Tho Jurplu¥ for th• y•8r £91.135 12023.. £186,744). VOWNTAAY HELP Thè giv• their tim• fvwly without r•nyJnwati¢>n. All Trn•teM r•eerrfe iuFtablo tr&lnbng. Th• Trust eonslder thot thg fYg0 Ma¢rve4 clUdIng Invéttsn used to ggnorats incomo, re left at an appropriats leval. It 1$ tho intentyon ofthe TNSte to rfotribute mom of tho ine¢)m8 av8il8ble 8ft8r y1ft£ tha njnnino wsts ol th• charlty.
Thb T•• ¢ontlnue io keep tho Trust's tly[tIo9 urmler r•vlw4 Pbrtiwlorly with regard to the PO8$lbility of major risk. Appropriatg Sy8tÈms •ro in plac• to minimi86 the risks identified. Sign•d by t tntl. Jim88 PBttFt Zots" Stephon Dayin Datw. ill 09 I XDir Pet•r Appl•by 11109lzozr
TO THE IRusfEES OF ThE APÉ CHRISTIAN TllllST Th18 rfjport 18 on t1 fnar•cl4 ¥thtements of Trust ftK I yoar onded 31 O•comb8r 2024 whlch 4r• Bot out on 5 to 10. As Ihg trugtees ol tho charity. you arn Ye•pon•ibl• for thg preparaoon of tho a¢xxwnts In awortl•ncewith the requiroments ofthg tharits8 Act 20111"th• P£t'l. Havlw utlfiod mysdf the Iunty of tho th4rity ar• n¢A rnqulred ts b• audlted and 4r0 èllglbl8 lor indepondent &xaminatiorn I r•port in r8$Pt of my •x•minatlon of ywr charlty'$ aeeounts u carritsd out undgr stIOn 14S of the Chffjriti A(4 2011 1"th0 2011 Act"}. In e•rrylng out my gxaminaiion I f¢llowed the d5r•(4knrn givens by the Qiarfty Commisslon und8r 9ectlon 14615llbl of th• 2011 Aot. I hav• cornpl•tod my •x4mlnatlon. l (x)nfimi th•t no m•t•rf•l m•ti•f• h•v• etffi• to my attwrtlon In conn•dlDn whh the gMTrJ mo cau80 to hli•v• Ihat In ¥ materiol rMp•ct: A¢eountiry rwords w•r• nol kept In ol th• th•rty r•qulr•d by ••Lion 1&) of th• A¢L' or The accouffl• do artord th090 Yettsrdl: or Tho aceCnts do not comply th• •ppll¢8ble r•qulrom•nts ¢onc•rnlng th• form and contsnt ot aco)unt> ••t In th? Chwttlo8 IAcwJnts Roportsl FlegUon9 2D08 Olh•r than bny r•quSram8nt thlt ih• a(tounts glv• a 'tru? and fglr vl•vf tfvthlch l• not Jngld8r•d part of èn indgp•r#l8ntyminallon; or Th• 4¢¢ounts havo nol b•on prepared in e0101 wlth th8 mvthodg and prin¢Sp508 of th• Stat•marrt of Recommonded Pr•rtKe for accounting &rTrd ronIng ty ch8rlrl l•pplleabl• to charfttog prep•rlnq thèlr accounts In 8crd•rTh with th• Nnan¢ial RwportFThg St•ndard app1tblo In th UK and RepuN or Irdand IFRS I1), I h•ve no cone•ms aThJ have com• no oth•r mèttw¥ In ¢onnoction th• •xamln•iion to whlch •ttoMlon should be dravffi th1$ rOrt in ordor to on•bh a PTop¢r undor*andlng of tho account• to . l ( EXI 10T Oatw. l 7 ,125
THE AM)RÉ CHFusTN TMIST AS AT 31 DEttMBER 2024 2023 2,223 2.164204 Cash at Bank 9,586 ¢Th•nt Uabl4tl•• eruall CUrTt A890 8225 TOTAL T A8SErs 1263,764 2,172.629 R•pr•a•nt•d by. Endowmènt Fund IR••trt¢t•dl Undl•trfbut•d In¢om• IUnrMtrlctod} 2.221 1164J04 8J25 TOTAL RINDS 2.263,784 2,172,829 Tho80 Keounts w8rn approv•d by thg Trusto•8 on l( /4 /2. Jam Daykin P•t•rppleby
Th• principal &x¢untlng pollci•• •ro summ&ri88d b8low. Th¢ wwntlng w)licie8 bo¢n aprAied eons1#•n¥ throughout th• wi¢xL Th6 fln&ncial statemth)ts bgon pryrnd und8r th• hthrlcal cost V110n wfth Itoms re(%)grA at cost or tr8nstion value 1•s Oth8rwi•o stat8d In lh• revant n8 to tho accou Th8 finaThxal gtatemem• havg b88n pr•pared In 4Gcord&nce vjlih the chariV govèming documént, th• Chariii#s Act 2011. FRS102 Yho Finonelal Rgpoth St•nd4rd •pplicabl• In th¢ UK and R•public of Irèlènd IFRS 1021. and th• Charitie¥ SORP 'Aecountlno and R¢p¢ytlng by Ch8rltl•s: St•t8mènt of RocommewKl Practieo •ppliable to ch4dtlo8 piepering th•4r •c¢ounts In o(wrd•nGD wilh the Fin•ncial Réwrunq Standard applloablè In lh• UK and Ropublle of Ir8l•nd IFRS102Y l•ff•ctlv• 1 J•nuttry 20191. Th• ¢harlty eon•tltutgB • Kwbllc lJ•n•fft enthy •B d8fin&l by FRS102. bl Unr•strict•d fund• are wallable at th• thcr•tlon of th• Thi¥t••B In furtheran ot q•n•r•l obi8¢t•ve ol thg tharlty. A88irbCt fvnd• •r• •ubJ•ct to foltskllon on Ih•lr •xp•n¢Ylture Imp¢ed by tho donor. All Incomlng resourc•8 •r• Included In t •tatwnent of fln•n¢lal actlvM•s when the charlty 18 8ntitlod to the Income and th• •rnount bfr quantifiod wlth t•aon•bl• •ceur•ty. Inv••tment Ineom81s induded v•h•n rKdvabl•. Expendltur• 19 rownid on an Kcrual• bmis as * liabillty 18 incurred. Expenditurn indudets any VAT whlch cannot b• rV•red and 1$ rwirted 45 pan of th• •xpondlture to wthkh It rèlates. Thè Trugt•O8 ar• authorffed Io Wi118e tho annual In¢om8 of th• Trust Fund to mako d(ationS 10 ¢•rtain tharities In w>rd•nc• wlth ihe Tru6ts set out In clau8b 3 of tho Tru8t Deed whi¢h 4rn bmadly outlin&J in th• Tnj86j, R•port undgr th• he•Ying 'obiliveS of th• Trust and publie bonvfit". Support CO#ts ITlde those Costs 4s%Klatsd wtih m•8tlng th• con¥titutlonal and
tstutory roquiremwrt¥ of the cha¥ity.
Inve8trnnts are volu•d initrally •t 6t and b¥entlY •t falr vAlug Itholf market value) at the year end.
This includu any rgali88d or unre81i¥ed 9olns or lowos on the sal8 of Irhve8tmonts •nd galn or loss muiting from th• r•volulng ot Invg¥trnent8 to m•rknt V8lu¢ at the veer end. Dl$trlbutSon• on COIF Incom8 Units Int•r••t on COIF Charfd¢8 thpo•h 81.909 64.054 61075 CHAiYfAIILE AcnvmES GrnMJ to Ch•th•bl• kn•titsrtton• Ov•m48 Mlg4lon•ry Follv•thlp Sh4ro Chdstian Fdlo4vahip T[r[On Vlnryrd thurch Biblo P4xloty Palm Tree A¥•oclat•s Lif• Words Encounior Chrl•tlanlty SEAN UK CA ChoS¢99 Pr•gn•ncy Cenirn Sllvorton Ev8ng•li¢al Chureh ¢liffe 81ble Tr•n8l•tor8 Mgdlc Ma14 All Nations Chril4n Colleg0 Open Door# Emmouth Launchpad Lamps 8•ehive 3,750 2,700 6.0fy) 14386 500 6.760 1,000 I S.602 7,500 5mO 70.652 Indopend8rit Ex&ryxn•tlon F•& L•gAI & Prof6ss50Tr•1 F• 1.427 1.192 31312 71.844
719.038 COIF Ethical Investm?rrt Fund- Income units." 1 239R30 Martet Value •J •t 1 January 1184. IW,791 Unr•all8od11058Vg•ln alln9 In ye•Y 59.393 196,513 M•Tk•t V41u• •t 31 Dmbfjr 2,2rdM7 2.184,304 Inv•Btmgnt• •r• hdd In th6 Untlod Klngdom Fund• 2024 Fund• 2124 B•lane• broughi forward Incornlnq R880yrc Outgoing R•¢ourc98 Not G•InL0•S1 on InV1m•Ats 2.164304 2,172.629 64.064 132.312 6464 1313121 B•lan¢• corrl•d forw•rd 2223,697 2.263,764 MOVEP4EThff ICONnNUED) Tot1 Fth 2(Q3 Fund• 2023 B8lone• brought foThvard Incoming Rtrjources Outgolng Rogourc48 Not GaIn{LO$18s} on Invtsim•Thts 18.094 61075 171.8441 17.791 7.985.885 62,075 196.513 198.613 B8lert• earrlod for4vard 1164J14 2.172. 10
FOR THE YEAR ENDED 31 DECEMBER 2024 2024 Totsl Fund Invostmiints Cash at 8•nk Actru81$ I223.7 2223.7 41A63 11.3881 41A53 17.3861 2223.ts7 2263,784 Ttstsl FundB Inve•tmonts C••h al 8•nk A¢crual¥ 1164W4 2,18( 11.2411 Net A•80ts 8.214 2,164JM 1172,629 Durlng tho year th•ro wor• no rel•twJ Pafty tran4ctloM. In 20fJ. ono grant of £3,0 w•$ m•d• to •nath•r ch•rlty who had a tDJ$t •lso xt•d •8 a trust for th18 charity. In thi• $ltu•llon, tri••t•e •t¥l•ln•d from wjtlng on any d•d8lon to wpp)rt grrt •ppllc8110n. TRUMES. IIEMUNEMTKJN DuriTrJ 2024 and 2023 no tt•0 r¥•d rnmun•r•tlon or r•c•ivod r91mement lor exp8n895 p81d. 11