St. Lazarus Charitable Trust
ANNUAL REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31[st] DECEMBER 2025
CONTENTS
Trustees Annual Report ....................................................................................................................... 2 - 7 Financial Statements .......................................................................................................................... 8 - 14 Independent Examiner's Report .............................................................................................................. 15
St. Lazarus Charitable Trust
ANNUAL REPORT OF THE ST. LAZARUS CHARITABLE TRUST FOR THE YEAR ENDED 31[st] DECEMBER 2025
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity: The St. Lazarus Charitable Trust Registered Charity No: 286918 A Registered charity in England & Wales Principal Office: Gareth Vaughan GCLJ Flat 2 The Glove Factory Montacute Road Tintinhull Yeovil Somerset BA22 8SL
Tel: 01935 826723 Email: ewsecretary@gmail.com Website: www.stlazaruscharitabletrust.org.uk
Trustees: who have served from 1[st] January 2025 until the date this report was approved are:
Timothy P Abraham Sara Atkinson from 3[rd] September 2025 Charles J P Betz until 5[th] June 2025 Ivar A R J Grey Roger C Hirst Chair until 4[th] July 2025 Vincent Keaveny from 3[rd] September 2025 David Knox David Moore from 3[rd] September 2025 David Powell appointed 3[rd] September 2025 and Chair Patrick W T Wilkins until 9[th] July 2025 Bankers: Lloyds. Independent Examiner: Mr C Brown BFP FCA ATT, Brown & Co, Chartered Accountants, Kendal. LA9 7RL
STRUCTURE, GOVERNANCE AND MANAGEMENT
The St. Lazarus Charitable Trust was established as an unincorporated charity by a deed dated 1[st] March 1983. The Trust was subsequently amended by deeds dated 10[th] September 1998 and 28[th] May 2001.
The St. Lazarus Charitable Trust is registered with the Charity Commission for England & Wales, Registered Charity number: 286918.
Annual report and financial statements – Year ended 31[st] December 2025
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St. Lazarus Charitable Trust
Trustee Recruitment and Appointment
The trustees, who served throughout the year or in part and legal status, are summarised on page 2. Initially, trustees are elected for a term of three years. They can be re-elected for a further term of three years but after a period of six years as a trustee they must stand down.
Organisational Structure
The Charity has a board of trustees that currently meets two or three times a year and is responsible for the strategic direction and policies of the Charity.
OBJECTIVES AND ACTIVITIES
The Objects of The St. Lazarus Charitable Trust are the relief of poverty and sickness, the relief of the disabled and the advancement of the Christian religion, and in particular:
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Relief of persons suffering from leprosy;
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Relief of the aged;
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Relief of victims of disaster and war;
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Advancement of the Christian Faith.
ACHIEVEMENTS AND PERFORMANCE
Review of the year
Trustees
There has been a number of changes of members of the Board of Trustees during the last twelve months. In June, the Board of Trustees was sad to report the death of Charles Betz, and in July both Roger Hirst and Patrick Wilkins resigned. The Trustees appointed David Powell as a Trustee and Chair. At the Board’s meeting in October, Dr Sara Atkinson, Vincent Keaveny and David Moore were appointed Trustees. The Trustees met on three occasions during the year.
Financial Review
The Trust’s income from donations decreased slightly from the previous financial year, being £48,517 (2024: £52,068) . The Trust received no legacies during the year (2024: £5,712) legacies) . The Trust reclaimed Gift Aid from HMRC £10,760 (2024: £10,264).
Investment income of £16,400 (2024: £18,451) was received during the year from listed investments and bank interest. This has decreased owing to lower bank interest rates and slightly lower dividend payments from our investment funds. In total, income of £86,054 (2024: £86,494) was received during the year.
The Trust received regular contributions from 37 members throughout the year, amounting to £6,159 (2024: 32 members contributed £5,543) . In addition, 38 members and friends made contributions of £10,352 (2024: 80 members £22,204) to their respective Commandery SLCT funds held by the Trust.
Annual report and financial statements – Year ended 31[st] December 2025
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St. Lazarus Charitable Trust
During the year the Trust made the following grants from its funds.
Summary of grants paid by the Trust:
LEPRA – Registered Charity No: 213251 £30,263.00
Samarth Project (Phase 2), Madhya Pradesh India
A one-year project to support the ongoing efforts of improving health care of those affected by leprosy and lymphatic filariasis.
The Leprosy Mission of England & Wales – Registered Charity No: 1050327
£41,867.24
Grand Prior’s World Leprosy Day Appeal – Odisha, India
A project to provide and improve hygiene, clean water, protective footwear and to provide training and an education programme to aid the detection, diagnosis and awareness of leprosy and to provide treatment thereto.
The Leprosy Mission of England & Wales – Registered Charity No: 1050327 £10,000.00 Champa Vocational Training Centre, India
This was the second year of a three-year funded project to support young people affected by leprosy with vocational training to suit their abilities and provide them with the skills to gain employment.
EMMS International – Registered Charity No: SC032327 £10,308.00
To assist in the detection, care and treatment of leprosy patients in Nepal.
The funding to provide treatment and rehabilitation by providing funding at Green Pastures Hospital Pokhara for one year, being six months at Shining Hospital, Banke, and six months at Shining Hospital, Surkhet. The funding also enables a two-day leprosy detection outreach camp.
The Rufiji Leprosy Trust – Registered Charity No: 286242 £ 8,734.00 Tanzania
To deliver medical assistance for the residents of Kindwitwi in Tanzania with no or limited access to healthcare services. To provide medical aid to treat a wide range of health conditions including leprosy.
The St Lazarus Charitable Trust – University Medical Student Elective Bursary £ 6,000.00 The Trust agreed 5 University Medical students bursaries to assist with their elective studies.
In addition to the distribution of grants by the Trust, Commanderies made grants to provide funds for the general activities of the following charities. These donations were paid through the Trust accounts:
| Commandery of Cumbria | |
|---|---|
| St Patrick’s Church, Preston Patrick | £ 175.00 |
| The St Lazarus Charitable Trust – University Medical Student Elective Bursary | £ 250.00 |
| Commandery of John of Gaunt | |
| The St Lazarus Charitable Trust – University Medical Student Elective Bursary | £ 250.00 |
| Commandery of King Offa | |
| Emmanuel House, Nottingham – (Registered Charity No: 1077424) | £ 750.00 |
| The Nepal Leprosy Trust – (Registered Charity No: 1081952) | £ 500.00 |
| Mary’s Food Bank | £ 125.00 |
Annual report and financial statements – Year ended 31[st] December 2025
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St. Lazarus Charitable Trust
Commandery of London & Westminster
The Simon Community, London – (Registered Charity No: 238938)
£ 500.00
| The Commandery of Sussex | |
|---|---|
| 12 Sussex Hospices | £6,600.00 |
| Commandery of Wales | |
| Aid to the Church in Need - (Registered Charity No: 1097984) | £ 500.00 |
| The Leprosy Mission – (Registered Charity No: 1050327) | £ 500.00 |
| Royal Naval Benevolent Trust – (Registered Charity No: 206243 | £ 500.00 |
| The Samburu Trust – (Registered Charity No: 1109421) | £2,937.50 |
| The St Lazarus Charitable Trust - University Medical Students Elective | £1,500.00 |
| The St Lazarus Charitable Trust – (Registered Charity No: 286918) | £1,000.00 |
The Trustees consider the Trust’s year-end financial position to be in good health. The Unrestricted fund shows a surplus of £30,583 (2024: £-12,635) on its activities this year, which with its listed investments has assets amounting to £387,678 (2024: £357,096) .
The Restricted funds show a deficit for the year of £3,367 (2024: £3,207) with assets of £28,756 (2024: £32,123) still held by the Trust.
The Endowment fund shows a surplus of £14,734 (2024: £8,304) for the year with assets of £139,586 (2024: £124,852 ).
Future Plans
To respond to natural disasters has always been one of the Trust’s purposes and, should demands be repeated, the Trust will be ready to provide support from its reserves.
Reserves and Investment Policies
The trustees keep cash reserves of £20,000 readily available to cover recurring expenses and the funds to enable the charity to respond quickly to worldwide natural disasters.
All Restricted funds are held in Bank deposit accounts.
All Endowment Funds are held in listed investments, except for those received awaiting investment.
Liquid assets in the unrestricted and restricted funds in excess of £100,000 are invested in managed listed investments. At the year-end £60,685 (2024: £98,149) was held being £33,816 (2024: £66,026) unrestricted, £28,756 (2024: £32,123) restricted and £nil (2024: nil ) endowment funds.
The trustees delegate the day-to-day management of the Trust’s listed investments, both unrestricted and endowment fund investments, to professional external investment managers. The Trustees set the investment strategy for the Scheme after taking advice from the Scheme’s Investment Advisers. The Trustees have put mandates in place with their investment managers which implement this strategy.
Annual report and financial statements – Year ended 31[st] December 2025
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St. Lazarus Charitable Trust
The Investment managers are remunerated by fees based on a percentage of funds under their management, prior to the quarterly distribution of dividends. There are no performance-related fee arrangements.
Procedures and Policy for Grant Making
Subject to a proposal made to the board, formal applications must be in writing and the trustees consult and receive advice from their external consultants. Grants are usually approved in October/November each year but in cases of emergency and disasters grants are made at the appropriate time.
Statement of 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 believe that the charity is providing a benefit to the public through its support of local and international charities.
The Trustees confirm that they have complied with their duties under Section 17 of the Charities Act 2011 regarding the public benefit.
Risk Assessment
The Trustees have assessed the charity’s exposure to major risks, particularly those related to the operations and finance of the Charity. The Trustees are satisfied that systems are in place to mitigate exposure to major risks. External risks include the loss of funding and the effects of this have been minimised by the procedures in place, which have resulted in secured funding from a variety of sources. The Charity continues to seek to diversify its funding sources. Internal risks are minimised by the implementation of procedures necessary to ensure the proper authorisation of all transactions and projects and consistent delivery of all operational aspects of the Charity. These procedures are reviewed periodically to ensure that they still meet the needs of the Charity.
ACCOUNTING AND REPORTING RESPONSIBILITIES
The Trustees are responsible for preparing financial statements for each financial year, which give a true and fair view of the St. Lazarus Charitable Trust’s financial activities during that year and of its financial position at the end of the year. In preparing those financial statements, the Trustees should follow best practice and:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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prepare the financial statements on a going concern basis unless it is inappropriate to presume that The St. Lazarus Charitable Trust will continue in operation;
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keep accounting records which disclose with reasonable accuracy at any time the financial
Annual report and financial statements – Year ended 31[st] December 2025
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St. Lazarus Charitable Trust
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position of The St. Lazarus Charitable Trust and enable it to ensure that the annual financial statements comply with the Charities Act 2011; and
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safeguard the assets of The St. Lazarus Charitable Trust and take reasonable steps for prevention and detection of fraud and other irregularities.
Statement of Trustees' Responsibilities and going concern
The accounts are not subject to statutory audit; therefore, a full statement of Trustees’ Responsibilities is not required. In preparing these financial statements, the Trustees are satisfied that they have given a true and fair view of the Charity for the year and intend to continue on a similar basis for the current year.
Going concern
The Trustees confirm that the accounts are prepared on a going concern basis, having considered all relevant information for at least the next twelve months about the future of the charity. In the Trustees’ view, there are no material uncertainties which may cast significant doubt on the ability of the Charity to continue as a going concern.
Independent Examiner
The Trustees appointed Mr C Brown BFP FCA ATT of Brown & Co, Chartered Accountants in Kendal as the Independent Examiner and confirm that he is reappointed until further notice.
This Report was approved by the Trustees on the 23[rd] March 2026 and signed on their behalf by:
David Powell KCLJ KMLJ Chair of Trustees
Annual report and financial statements – Year ended 31[st] December 2025
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St. Lazarus Charitable Trust
Statement of Financial Activities
The notes on pages 10 to 14 form part of these financial statements.
| Note Incoming Resources 3 Donations and legacies Investments Total Incoming Resources 3 Resources Expended 4 Charitable Activities Governance Costs Total Resources Expended 4 Net Income/(Expenditure) before investment gains/(losses) Gains/(Losses) on revaluation of Investment assets 5 Gains/(Losses) on disposal of Investment assets Gross Transfers between Funds Net movement in Funds Reconciliation of Funds Total Funds brought forward at 1stJanuary 10 Total Funds carried forward at 31st December 10 |
Unrestricted Funds Restricted Funds Endowment Funds Total Funds 2025 Total Funds 2024 £ £ £ £ £ 48,517 21,137 - 69,654 68,043 13,581 - 2,819 16,400 18,451 |
|---|---|
| 62,098 21,137 2,819 86,054 86,494 |
|
| 101,172 19,088 - 120,260 108,063 2,752 210 - 2,962 3,035 |
|
| 103,924 19,298 - 123,222 111,098 |
|
| (41,826) 1,839 2,819 (37,168) (24,604) 64,384 - 14,734 79,118 19,795 - - - - 3,684 8,025 (5,206) (2,819) - - |
|
| 30,583 (3,367) 14,734 41,950 (1,125) |
|
| 357,095 32,123 124,852 514,070 515,195 |
|
| 387,678 28,756 139,586 556,020 514,070 |
Annual report and financial statements – Year ended 31[st] December 2025
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St. Lazarus Charitable Trust
Balance Sheet as at 31[st] December 2025
| Notes Fixed assets Listed investments 5 Current assets Debtors 6 Short term deposits 7 Cash at bank 7 Creditors:amounts falling due within one year 8 Net current assets/liabilities Total assets less current liabilities Creditors:amounts falling due after one year Total net assets or liabilities 9&10 Funds of the Charity 9&10 Endowment funds Restricted funds Unrestricted funds Total Funds |
Unrestricted Restricted Endowment Total Funds Total Funds Funds Funds Funds 2025 2024 £ £ £ £ £ 354,595 - 139,586 494,181 415,064 |
|---|---|
| 354,595 - 139,586 494,181 415,064 507 1,887 - 2,394 2,058 33,816 26,869 - 60,685 95,066 - - - - 3,082 |
|
| 34,323 28,756 - 63,079 100,206 1,240 - - 1,240 1,200 |
|
| 33,083 28,756 - 61,839 99,006 |
|
| 387,678 28,756 139,586 556,020 514,070 |
|
| - - - - - |
|
| 387,678 28,756 139,586 556,020 514,070 |
|
| - - 139,586 139,586 124,852 - 28,756 - 28,756 32,123 387,678 - - 387,678 357,095 |
|
| 387,678 28,756 139,586 556,020 514,070 |
The notes on pages 10 to 14 form part of these financial statements.
This Report was approved by the Trustees on the 23[rd] March 2026 and signed on their behalf by:
David Powell KCLJ KMLJ Chair of Trustees
Annual report and financial statements – Year ended 31[st] December 2025
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St. Lazarus Charitable Trust
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2025
1 ACCOUNTING POLICIES
1. Basis of Accounting
The accounts have been prepared based on historic cost in accordance with:
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a) applicable accounting standards,
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b) the FRS 102 Charities SORP (The Financial Reporting Standard applicable in the UK and Republic of Ireland) (effective 1[st] January 2015) and
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c) the Charities Act 2011
2. Accounting policies
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a) The charity is registered with HMRC for Gift Aid, under reference number XR26112. Gift Aid claims are to be made on behalf of the charity for all relevant available years.
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b) Expenditure on grants is recognised once the Trust has made an unconditional commitment to pay the grant and this is communicated to the beneficiary or the grant has been paid, whichever is the earlier.
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c) Other expenditure is included in the accounts on an accrual basis.
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d) Unrestricted Funds are those which the trustees have power to distribute for the charitable purposes of the Trust and include the Designated Funds. The latter consists of amounts temporarily allocated by the trustees either for a specific purpose, or for purposes under consideration and are shown as individual funds within the accounts.
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e) Restricted Funds are those which have a restriction placed upon them by the original donor. Some funds are those raised by local supporters via their Commanderies, and/or by a general appeal by the Trustees of the Trust where specific requests have been made to support specific projects by the trustees. The remaining amounts will be distributed in accordance with the donors' wishes.
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f) Endowment Funds are those of which the trustees have no power to or have decided not to apply the capital, but only the income arising therefrom, towards the charitable purposes of the Trust. This is a Permanent Endowment fund. These funds are currently invested in Newton Global Growth & Income fund managed BNY Mellon Fund Managers Limited.
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g) Investments are revalued as at 31[st] December annually at their market value and any gains or losses recognised in the accounts.
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h) Income from investments and interest are included in the accounts when received and when the amounts can be measured reliably.
Annual report and financial statements – Year ended 31[st] December 2025
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St. Lazarus Charitable Trust
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i) The Trust is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.
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j) The accounts have been produced on an accruals basis.
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k) No Trustee received any renumeration, reimbursement of expenses or benefits from the Trust.
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l) The Trust does not employ any person and therefore does not maintain a pension scheme fund.
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m) Debtors are reported when they are recognised and measured as to the amount recoverable or due to the Trust.
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n) Creditors are reported when they are recognised and measured at the amounts expected to be paid or payable by the Trust to a third party.
3. INCOMING RESOURCES
| . INCOMING RESOURCES |
|
|---|---|
| a Voluntary income Donations Income tax recoverable Legacies b Investment income Dividends and interest Total incoming resources . RESOURCES EXPENDED a Charitable Activities Grants Fund raising costs b Governance Costs Administration costs Independent Examination Total Resources Expended |
TOTAL TOTAL Unrestricted Restricted Endowment FUNDS FUNDS Funds Funds Funds 2025 2024 £ £ £ £ £ 40,989 17,915 - 58,894 52,067 7,538 3,222 - 10,760 10,264 - - - - 5,712 |
| 48,517 21,137 - 69,654 68,043 |
|
| 13,581 - 2,819 16,400 18,451 |
|
| 62,098 21,137 2,819 86,054 86,494 |
|
| TOTAL TOTAL Unrestricted Restricted Endowment FUNDS FUNDS Funds Funds Funds 2025 2024 £ £ £ £ £ 101,172 19,088 - 120,260 108,063 - - - - - 101,172 19,088 - 120,260 108,063 1,780 210 - 1,780 2,055 972 - - 972 980 2,752 210 - 2,962 3,035 103,924 19,298 - 123,222 111,098 |
4. RESOURCES EXPENDED
Annual report and financial statements – Year ended 31[st] December 2025
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St. Lazarus Charitable Trust
| 5. FIXED ASSETS Listed Investments 2025 2024 £ £ Market value 1stJanuary 415,064 451,585 Additions - - Withdrawals - (60,000) Gains/(Loss) on withdrawals - 3,684 Net Gains/(Losses) and revaluation 79,117 19,795 Market value 31st December 494,181 415,064 6. DEBTORS 2025 2024 £ £ Income tax recoverable 2,394 2,058 Prepayments and accrued income - - Other debtors - - 2,394 2,058 7. SHORT TERM DEPOSITS & CASH AT BANK AND IN HAND 2025 2024 Current Assets £ £ Lloyds Bank – Cheque a/c - 3,082 Lloyds Bank – Savings a/c 22,311 16,692 CCLA – COIF Deposit a/c 38,374 78,374 60,685 98,148 8. CREDITORS 2025 2024 Creditors: amounts falling due within one year £ £ Deferred income - - Accruals for utilities and other costs - - Other creditors 1,240 1,200 1,240 1,200 |
2025 2024 £ £ 415,064 451,585 - - - (60,000) - 3,684 79,117 19,795 |
2025 2024 £ £ 415,064 451,585 - - - (60,000) - 3,684 79,117 19,795 |
|
|---|---|---|---|
| 494,181 415,064 |
|||
| 60,685 98,148 |
|||
| 2025 2024 £ £ - - - - 1,240 1,200 |
|||
| 1,240 1,200 |
Annual report and financial statements – Year ended 31[st] December 2025
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St. Lazarus Charitable Trust
9. STATEMENT OF FUNDS
| Unrestricted Fund General fund Designated Funds World Leprosy Day 25 World Leprosy Day 26 |
Balance Income Expenditure Transfers, Gains and Balance 1 Jan between Losses 31 Dec 2025 funds Investments 2025 £ £ £ £ £ £ 354,464 26,668 62,057 3,819 64,383 387,278 |
|---|---|
| 354,464 26,668 62,057 3,819 64,383 387,278 2,631 35,030 41,867 4,206 - - - 400 - - - 400 |
|
| 357,095 62,098 103,924 8,025 64,383 387,678 |
The Designated funds are funds that the Trust has set aside for various projects.
Restricted Funds
| Restricted Funds | ||||||
|---|---|---|---|---|---|---|
| Balance | Income | Expenditure | Transfers | Gains and | Balance | |
| Commandery | 1 Jan | between | Losses | 31 Dec | ||
| Restricted Funds | 2025 | funds | Investments | 2025 | ||
| £ | £ | £ | £ | £ | £ | |
| Aragon | 731 | 1,119 | - | (1,000) | - | 850 |
| Avalon | 385 | 1,051 | - | (700) | - | 736 |
| Cumbria | 1,726 | 553 | 175 | (1,050) | - | 1,053 |
| John of Gaunt | 31 | 1,478 | - | (850) | - | 659 |
| King Offa | 746 | 1,496 | 1,375 | - | - | 867 |
| London & Westminster | 1,195 | 637 | 500 | - | - | 1,332 |
| Mersey | - | 1,527 | - | - | - | 1,527 |
| Rose d'Or | 281 | 375 | - | (306) | - | 350 |
| Sussex | 4,146 | 5,085 | 6,810 | - | - | 2,421 |
| The Marches | 1,408 | 706 | - | (800) | - | 1,314 |
| Wales | 3,100 | 7,110 | 4,438 | (2,500) | - | 3,272 |
| 13,749 | 21,137 | 13,298 | (7,206) | - | 14,382 | |
| Other Restricted Funds | ||||||
| Ruth Bowden Fund | 18,374 | - | - | - | - | 18,374 |
| SLCT – University | - | 6,000 | 2,000 | - | (4,000) | |
| Medical Student Elective | ||||||
| 18,374 | - | 6,000 | 2,000 | - | 14,374 | |
| Total Restricted Funds | 32,123 | 21,137 | 19,298 | (5,206) | - | 28,756 |
The Commandery Restricted funds are under the control of the respective Commandery. The Ruth Bowden Fund Restricted fund is under the control of the Trust. The funds being available for humanitarian grants to East European countries.
Annual report and financial statements – Year ended 31[st] December 2025
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St. Lazarus Charitable Trust
Endowment Funds
| Endowment Fund | Balance Income Expenditure Transfers Gains and Balance 1 Jan between Losses 31 Dec 2025 funds Investments 2025 £ £ £ £ £ £ 124,852 2,819 - (2,819) 14,734 139,586 |
|---|---|
| 124,852 2,819 - (2,819) 14,734 139,586 |
The Endowment Funds are the legacies of former members. As a permanent endowment fund the Trust cannot expend the capital funds, although it may use the income for charitable purposes.
| Consolidated Fund | Balance | Income |
Expenditure | Expenditure | Transfers | Gains and | Balance |
|---|---|---|---|---|---|---|---|
| Summary | 1 Jan | between | losses | 31 Dec | |||
| 2025 | funds | Investments | 2025 | ||||
| £ | £ |
£ | £ | £ | £ | ||
| Unrestricted Funds | 357,095 | 62,098 |
103,924 | 8,025 | 64,383 | 387,678 | |
| Restricted Funds | 32,123 | 21,137 |
19,298 | (5,206) | - | 28,756 | |
| Endowment Funds | 124,852 | 2,819 |
- | (2,819) | 14,734 | 139,586 | |
| Total funds | 514,070 | 86,054 |
123,222 | - | 79,117 | 556,020 | |
| SPLIT OF NET ASSETS | BETWEEN FUNDS | ||||||
| Analysis of Net assets by fund | |||||||
| Unrestricted | Restricted | Endowment | Total | Total | |||
| Funds | Funds | Funds | Funds | Funds | |||
| 2025 | 2024 | ||||||
| £ | £ | £ | £ | £ | |||
| Investment fixed assets | 354,595 |
- | 139,586 | 494,181 | 415,064 | ||
| Current assets | 34,323 | 28,756 | - | 63,079 | 100,206 | ||
| Current liabilities | 1,240 | - | - | 1,240 | 1,200 | ||
| 387,678 | 28,756 | 139,586 | 556,020 | 514,070 |
10. SPLIT OF NET ASSETS BETWEEN FUNDS Analysis of Net assets by fund
Annual report and financial statements – Year ended 31[st] December 2025
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Independent examiner’s report to the trustees of The St. Lazarus Charitable Trust
I report to the trustees on my examination of the accounts of The St. Lazarus Charitable Trust (the Trust) for the year ended 31[st] December 2025.
Responsibilities and basis of report
As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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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.
Signed:
Name: Mr C Brown BFP FCA ATT Date:
Relevant professional qualification or membership of professional bodies (if any): BFP FCA ATT
Address: Brown & Co Chartered Accountants Libra House Murley Moss Business Park Oxenholme Road Kendal Cumbria LA9 7RL
Annual report and financial statements – Year ended 31[st] December 2025
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