REGISTERED CHARITY NUMBER: 296780 Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 September 2024 DIVINE INNOCENCE TRUST Ark Accountancy Limited Chartered Certified Accountant 56-58 High Street Ewell Epsom Surrey KT171RW DIVINE INNOCENCE TRUST Contents of the Financial Statements for the Year Ended 30 September 2024 ||Page|| |---|---|---| |Report of the Trustees|to|4| |Independent Examier's Report|5|| |Statement ofFinaneial Actvities|6|| |Balance Sheet|7|| |Notes to the Financial Statements|8to|13| |Detaied Statement of Financial Activities|14to|15| DIVINE INNOCENCE TRUST Report of the Trustees for the Year Ended 30 September 2024 The trustees present their report with the financial statements of the charity for the year ended 30 September 2024. 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 I January 2019). ## OBJECTIVES AND ACTIVITIES ## Objectives and aims The main aim of the Trust is the advancement of the Roman Catholic religion through the spirituality of Christ's Divine Innocence. The work of the Charity is for the benefit of all. Its work is based predominately in Kingston upon Thames, Surbiton and Bethlehem Farm, West Sussex. Through organised events, education, premises and various material assistance we aim to help any organisation or individual within the capacity of the Trust who needs spiritual or practical help. Particular emphasis is on the following:­ - Growing in the knowledge and practise of the Catholic Faith - Promote study of the Catholic Faith. - -To work towards healing those who have been damaged by the circumstances of their lives. - Provide a support and advice for all who want to pursue systematic study of the Roman Catholic faith - Foster co-operation between men and women in their separate and complimentary God given roles. - Support of families and priests. - Support those who wish to live the spiritual life of the Holy Family. - To build up and carry out our work within a supportive community environment. In line with the aims stated above the charity sought to carry out the following objectives this year - Organise days of Reparation on the First Friday of every month. This involves a walk of Christian witness, service of remembrance, and prayer. - To support persons who have been involved in abortion, the knowledge of which remains confidential. To facilitate the process of spiritual healing caused by involvement in abortion. - Monthly days of recollection and retreat for prayer, study and common meal. - Support prayer groups and individuals in the UK and abroad who wish to have a deeper knowledge of Catholic Christianity, live the spirituality of Divine Innocence and participate in this work. - Provision of two town houses and the Bethlehem Farm for the objectives and aims of the Charity. ## Significant activities The core activity of the charity is that of the promotion of the Catholic Faith through the spirituality of Divine Innocence. This involves the care of priests and families with particular attention to reconciliation and education. Bethlehem Farm has been used and continues to be developed to serve the above objectives and aims of the Charity. ## Volunteers The charity relies on the services of volunteers to maintain the upkeep of its premises. On average 3 volunteers assist with the upkeep of Bethlehem Farm near Crawley and 4 volunteers assist with the premises in Adams Close, Surbiton. Page I DIVINE INNOCENCE TRUST Report of the Trustees for the Year Ended 30 September 2024 ## ACHIEVEMENT AND PERFORMANCE ## Charitable activities The work of the Divine Innocence Trust consisted of the following activities and provisions: - Monthly days of Reparation. This involves a walk of Christian witness, service of remembrance, prayer and study. - Monthly days of recollection and retreat for prayer, study and common meal. - Weekly online Prayer via Zoom. - Visiting and supporting prayer groups and individuals in the UK and abroad who wish to have a deeper knowledge of - Catholic Christianity, live the spirituality of Divine Innocence and participate in this work. - Bethlehem Fann has a complete level one, two and tree Atrium where the Catechesis of the Good Shepherd takes - place. - Short stay accommodation for individuals and families who wish to grow in the Catholic Faith and learn more about - the spirituality of Divine Innocence. - Talks and resources were provided to help individuals to begin or advance in study of the Catholic Faith. - The printing of devotional books - Provision of a small study and lending library for anyone who wishes to deepen their knowledge of the Catholic Faith - through study. ## FINANCIAL REVIEW ## Financial position This year the Charity's income was £78,198 (2023 £73,427) and expenditure £94,845 (2023 £98,651. This resulted in a deficit of 16,647 (2023 deficit of £25,224). The year ending 2024 saw an increase in income of £4,771 and expenditure decreased by £3,806. The financial situation improved slightly this year with income increasing modestly. Expenditure decreased by £3,806 this was due mainly to a reduction in property costs. This means the overall deficit has improved. It remains the case that property and staff costs are the main charitable expenditure. We are always encouraging regular giving directly into the bank as this does give a more stable income for the Charity. This did increase the regular donors but only meets a third of the monthly fixed property costs (Council tax, Insurance, Utilities). We have made various regular emergency appeals which have been responded to and kept the Charity functioning fmancially. ## Reserves policy ## Reserves policy The reserves policy of the charity is to try and maintain at least six months of expenditure as reserves.This is not possible in the current financial situation ## FUTURE PLANS The priority is to make known the message of Christ's Divine Innocence within the Catholic Church. An expansion of using digital means is a very important objective. We will seek to minimise property costs, but staffing is at a minimum to run the administration and Bethlehem Farm. Printed publications will also remain an important part of the work of Divine Innocence as this is the primary means of support and communication with existing benefactors. A large part of the agricultural land at Bethlehem farm will continue to be rented on a Farm Business Tenancy until 2027. ## STRUCTURE, GOVERNANCE AND MANAGEMENT ## Governing document The charity was established by trust Deed on 6th May 1987 as amended by supplemental Deed on 9th February 2007. Its governing document is its trust documentation. ## Recruitment and appointment of new trustees Under a supplemental deed dated 9.2.07 the existing trustees of the charity appointed 'The Family of Divine Innocence Company Limited' as the sole trustee of Divine Innocence Trust. Page2 DIVINE INNOCENCE TRUST Report of the Trustees for the Year Ended 30 September 2024 ## STRUCTURE, GOVERNANCE AND MANAGEMENT ## Organisational structure The Directors of The Family of Divine Innocence Company Limited consist of long standing members of the community of Divine Innocence. There are eight at present but there must never be less than three. Directors of the Corporate Trustee when appointed are directed to study the Charity Commission's guidance for charity trustees to be familiar with their duties towards the Charity. Where necessary experts and appropriate professionals will be consulted or employed to assist the Corporate Trustee in carrying out its legal obligations. The Family of Divine Innocence Company Limited must meet twice a year when the work of the Charitable Trust will be an agenda item. Directors may call for an Extraordinary General meeting at any time. ## Related parties The sole trustee of Divine Innocence Trust is the corporate trustee The Family of Divine Innocence Company Limited. The directors of this company are Patricia de Menezes, Katherine Fox, James Mulloy, Kathleen Mulloy, Liz Gregory, Su bash De Menezes, Patrick Kelly, Marc Savoy and Christine Goddard. ## Public Benefit The Corporate Trustee believes the work of the Charity is for the benefit of the public. A review of the Objectives, Activities, Achievement and Performance demonstrate the Public Benefit of the work of the Divine Innocence Trust. Although the main beneficiaries are Roman Catholics our facilities, places of prayer and services are open to all and we encourage our members to invite all who wish to participate. Publications and religious items are sold with the smallest margin possible above cost the aim is not profit but widest availability. There are no fees for the facilities of the Trust although voluntary donations are accepted. ## REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 296780 ## Principal address PO Box 676A Surbiton Surrey KT5 8WR ## Trustees The Trustee of the Charity is 'The Family of Divine Innocence Company Limited', company number 5720055, limited by guarantee. Mrs Patricia de Menezes, a director of the company, is authorised to sign the Trustees' Annual Report and the Balance Sheet as a representative of the Corporate Trustee. ## Independent Examiner Ark Accountancy Limited Chartered Certified Accountant 56-58 High Street Ewell Epsom Surrey KTl7 IRW ## Bankers National Westminster Bank pie 10 Victoria Road Surbiton Su y KT6 4JY Page 3 DIVINE INNOCENCE TRUST Report of the Trustees for the Year Ended 30 September 2024 Approved by order of the board oftrnstees on ./6�A .. ?,Cl_Z,§ and signed on its behalf by: Ju.j .. Mrs P M De Menezes - Trustee Page4 Independent Examiner's Report to the Trustees of DIVINE INNOCENCE TRUST ## Independent examiner's report to the trustees of DIVINE INNOCENCE TRUST I report to the charity trustees on my examination of the accounts of DIVINE INNOCENCE TRUST (the Trust) for the year ended 30 September 2024. ## 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 ofmy 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 Ac t. ## Independent examiner's statement I have completed my examination. I confinn that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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. ## Mary E Ryan Ark Accountancy Limited Chartered Certified Accountant 56-58 High Street Ewell Epsom Surrey KT171RW 22 July 2025 Page 5 ## DIVINE INNOCENCE TRUST Statement of Financial Activities for the Year Ended 30 September 2024 |||||30.9.24|30923| |---|---|---|---|---|---| |||Unestrcted|Restrited|Total|Total| |||fnd|fnd|fnds|fnds| ||Notes|£|£|£|£| |INCOME AND ENDOWMENTS FROM|||||| |Donations and legacies||68,735||68,735|65,326| |Charitable actvities|||||| |Prmotion of the Catholic fith||2,902||2,902|1,871| |Investment income|2|6561||6,561|5,610| |Other income|||||620| |Total||7,198||78198|73,27| |EXPENDTURE ON|||||| |Raising funds||4,49||4,9|2,206| |Charitable activiies|||||| |Prmotion of the Catholic fith||90,349||90349|96,445| |Total||94,845||94,845|98,651| |NET INCOM/(EXENDITUR)||(16,647)||(16,647)|(25,224)| |RCONCILATIN OF FUNDS|||||| |Total fnds brught frward||584,7|1,000,000|1,584,7|1,609,946| |TOTAL FUNDS CARRID FORWARD||568,075|1,000,000|1,568,075|1,584,7| The notes fonn part of these financial statements Page 6 DIVINE INNOCENCE TRUST ## Balance Sheet 30 September 2024 |||||30.9.24||30.9.23| |---|---|---|---|---|---|---| |||Unestrcted|Restricted|Total||Total| |||fnd|fnd|fnds||fnds| ||Notes|£|£|£||£| |FIXED ASSETS||||||| |Tangible assets|6|532,669||532,669||534,834| |Heritage assets|7||1,100000|I 100,000|1,100000|| |||532,669|1,100,000|1,632,669|1,634,834|| |CURENT ASSETS||||||| |Stocks|8|16,048||16,048||15,386| |Debtors|9|4,91||4,91||15,149| |Cash at ban and i hand||17 025||17 025||25 673| |||38,034||38034||56,208| |CREDTORS||||||| |Amounts fling due within one year|10|(2628)||(2,628)||(6,320)| |NET CURENT ASSETS||35,406||35,06||49 888| |TOTAL ASSETS LESS CURRENT||||||| |LIBLTIS||568075|1,100,000|1,668,075|1,684,722|| |CREDTORS||||||| |Amounts flng due afer more than one year|11||(00,000)|(100,000)||(00,000)| |NET ASSETS||568075|1, 0000|1,568,075|1,584722|| |FUNDS|13|||||| |Unresticted fnds||||568,075||584,7| |Restited fnds||||1,000,000|1 000,000|| |TOTAL FUNDS||||1,568,075|1,84722|| The financial statements were approved by the Board of Trustees and authorised for issue on . and were signed on its behalf by: /6.'!:6.j/ "2o•2/S 1> /, L o o ­ M.. ....4 '(Le'TU K P M De Menezes - Trustee The notes form part of these financial statements Page 7 DIVINE INNOCENCE TRUST Notes to the Financial Statements for the Year Ended 30 September 2024 ## 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 I January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 20 11. The financial statements have been prepared under the historical cost convention. ## Financial reporting standard 102- reduced disclosure exemptions The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic oflreland': the requirements of Section 7 Statement of Cash Flows. ## 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. ## 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. ## Tangible fixed assets Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. Items of equipment with a purchase price of £250 or less are not capitalised. The rates applied per annum are as follows: Office Equipment 33% reducing balance Items used in worship 10% cost Motor vehicles 15% reducing balance Freehold land and buildings nil No depreciation has been applied to freehold property as the properties are maintained to such a standard that the estimated residual value is not less than cost. ## Heritage assets During 2010/ 11 a farm was donated to the charity. The transfer of this property was registered on 8.3.11 and the market value, including surrounding lands of 100 acres, was shown on the completion of registration by the Land Registry at a market value of £1,100,000. The farm is known as Bethlehem Farm, and has been used for some years by Divine Innocence Trust. As the fann is a 16th century listed building and the terms of the transfer prohibit it being sold it is considered as a heritage asset that is a permanent endowment of the charity. ## Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## Taxation The charity is exempt from tax on its charitable activities. ## Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Page 8 continued . DIVINE INNOCENCE TRUST Notes to the Financial Statements - continued for the Year Ended 30 September 2024 ## 1. ACCOUNTING POLICIES - continued ## Fund accounting 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. ## 2. INVESTMENT INCOME |IVSTMNT INCOME||| |---|---|---| ||30.9.24|30.9.23| ||£|£| |Rents received|6,560|5,610| |Deposit account interest|I|| ||6,561|5,61| ## 3. TRUSTEES' REMUNERATION AND BENEFITS There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023. ## Trustees' expenses There were no trustees' expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023. ## 4. STAFF COSTS The average monthly number of employees during the year was as follows: |||30.9.24|309.23| |---|---|---|---| |Diect charitable||4|2| |No employees received emolumentsiexcess of £60,000.|||| |COMARTVES FOR THE STATEMENT OF FIACIL|ACTIVITIS||| ||Unesticted|Resticted|Total| ||fnd|fnd|fnds| ||£|£|£| |INCOME AND ENOWMENTS FROM|||| |Donations and legacies|65,326||65,326| |Charitable activities|||| |Promotion ofthe Catholcfith|1,871||1,871| |Investent icome|5,610||5,610| |Other income|620||620| |Totl|73,427||73.427| |EXPENDTURE ON|||| |Raising fnds|2,206||2,206| ## 5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Page 9 continued... DIVINE I OCENCE TRUST Notes to the Financial Statements - continued for the Year Ended 30 September 2024 |5.|COMPARATVES FOR THE STATEMENT|COMPARATVES FOR THE STATEMENT|OF FINANCIAL|OF FINANCIAL|ACTIVITIES - continued|ACTIVITIES - continued|| |---|---|---|---|---|---|---|---| ||||||Unestrcted|Resticted|Total| ||||||fnd|fnd|fnds| ||||||£|£|£| ||Charitable activities||||||| ||Promotion of the Catolc fith||||9445||96 445| ||Total||||98,651||98 651| ||NET ICOME/(EXPENDTURE)||||(25,24)||(25,224)| ||RECONCILIATON OF FUNDS||||||| ||Total fnds brought frward||||609,946|1,000,000|1,609,946| ||TOTAL FUNDS CARID FORWAR||||584 7|1,000, 0|1,584722| |6.|TANGILE FIXED ASSETS||||||| ||||||Fixtres,||| ||||||ftings,||| ||||||plant&||| |||Freehold|Worship||ofce|Motor|| |||prpert|items||equipment|vehicles|Totals| |||£|£||£|£|£| ||COST||||||| ||At I October 2023|511,17|25,736||61,663|53,567|652,103| ||Additions|||367|1 809||2 176| ||At 30 September 2024|511,137|26103||63 47|53567|654279| ||DEPRCIATON||||||| ||At I October 2023||23,161||60,743|33,365|117,269| ||Charge fr year|||321|988|3 032|4 341| ||At 30 September 2024||23,482||61 731|36,397|121,610| ||NET BOOK VALUE||||||| ||At 30 September 2024|5 1 1 1 3 7|2621||I741|17170|532669| ||At 30 September 2023|511 137|2|575|90|20202|534 834| Freehold property consists of 13 and 14 Adams Close, Surbiton, Surrey costing £369989.These properties are situated on the site of the Manor House convent. The properties at 13 and 14 Adams Close are situated on the site of the Manor House convent which is of special religious significance to the benefactors of the Divine Innocence Trust the intention is eventually to buy more properties in this area and build a church, using funds donated for this purpose. These funds were previously held in a restricted fund as deferred income but this has now been released as the funds have been used to purchase the land at Staplefield. As it is not envisaged that these properties will ever be sold the trustees do not feel it appropriate to depreciate or revalue them. They are maintained at such a standard as to facilitate the work of the charity. It is possible that their current market value may be in the order of £750,000 each but no professional valuation has been done. During the year Mrs Patricia de Menezes, a director of the trustee company, resides on the top floor of 14 Adams Close in a volunteer caretaker role. continued... Page 10 DIVINE I OCENCE TRUST Notes to the Financial Statements - continued for the Year Ended 30 September 2024 |7.|HERITAGE ASSETS|||| |---|---|---|---|---| |||||Total| |||||£| ||MARKT VALUE|||| ||At I October 2023 and 30 September 2024|||I100,000| ||NET BOOK VALUE|||| ||At 30 September 2024|||1,100,000| ||At 30 September 2023|||1,100,000| |8.|STOCKS|||| |||30.9.24||30.9.23| |||£||£| ||Stocks|16,048||15,386| |9.|DEBTORS: AMOUNTS FALLNG DUE WITHN ONE YEAR|||| |||30.9.24||30.9.23| |||£||£| ||Trde debtos|1,37||| ||Debit balances on puchase|||| ||ledger|||1,495| ||Tax on gif aid|||9173| ||Prepayments|||_| |||4,961||15 149| |1.|CRDTORS: AMOUNTS FALLING DUE WITH ONE YEAR|||| |||30.9.24||30.9.3| |||£||£| ||Trde creditors||387|2058| ||Taxation and social securit|1,154||1,008| ||Other creditors|I|087|3254| Page 11 continued . DIVINE INNOCENCE TRUST Notes to the Financial Statements - continued for the Year Ended 30 September 2024 ## 11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR ||||30.9.24|30.9.23| |---|---|---|---|---| ||||£|£| ||Other creditors||I 00,000|100000| |12.|LOANS|||| ||An analysis of the matuit of loans is given below:|||| ||||30.9.24|30.9.23| ||||£|£| ||Amounts flng due beteen to and fve years:|||| ||Other loans - 2-5 years||100000|100,
| |13.|MOVMENT IN FUNDS|||| ||||Net|| |||At|movement|At| |||10.23|in fnds|30.9.24| |||£|£|£| ||Unrestriced funds|||| ||Generl fnd|584,7|(6,647)|568,075| ||Restrited funds|||| ||House Fund|1,000,000||1,000,000| ||TOTAL FUNS|1,584722|(6647)|1,568075| ||Net movement in fnds, incudedithe above are as flows:|||| |||Incoming|Resources|Movement| |||resources|expended|in fnds| |||£|£|£| ||Unrestrited funds|||| ||Generl fnd|7,198|(94,845)|(6,647)| ||TOTAL FUNDS|78198|(94,45)|(6,647)| ||Comparatives fr movement in funds|||| ||||Net|| |||At|movement|At| |||110.22|in fnds|30.9.23| |||£|£|£| ||Unrestrited funds|||| ||Generl fnd|609,946|(25,224)|584,7| ||Restrited funds|||| ||House Fund|1,000,000||1,000,000| ||TOTAL FUNS|1,609,46|(25224)|1,584722| Page 12 continued... DIVINE INNOCENCE TRUST Notes to the Financial Statements - continued for the Year Ended 30 September 2024 ## 13. MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows: ||Incoming|Resouces|Movement| |---|---|---|---| ||resources|expended|in fnds| ||£|£|£| |Unrestrited funds|||| |Generl fnd|73,27|(98,651)|(25,224)| |TOTAL FUNDS|73,427|(98,651)|(25,224)| ## 14. RELATED PARTY DISCLOSURES The charity provided the premises at Adams Close rent-free to the company 'The Family of Divine Innocence Co Ltd' which is now dormant. An interest free loan was given to the Charity in 2012 of £100k by Marc Savoy, Director of the Family of Divine Innocence Co Ltd. There are no conditions on this loan. Page 13