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2025-09-30-accounts

REGISTERED CHARITY NUMBER: 296780

Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 September 2025

for

DIVINE INNOCENCE TRUST

Ark Accountancy Limited Chartered Certified Accountant 56-58 High Street Ewell Epsom Surrey KT17 1RW

DIVINE INNOCENCE TRUST

Contents of the Financial Statements for the Year Ended 30 September 2025

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 13
Detailed Statement of Financial Activities 14 to 15

DIVINE INNOCENCE TRUST

Report of the Trustees for the Year Ended 30 September 2025

The trustees present their report with the financial statements of the charity for the year ended 30 September 2025. 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 1 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: -

-To work towards healing those who have been damaged by the circumstances of their lives.

In line with the aims stated above the charity sought to carry out the following objectives this year.

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 1

DIVINE INNOCENCE TRUST

Report of the Trustees

for the Year Ended 30 September 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities

The work of the Divine Innocence Trust consisted of the following activities and provisions:

FINANCIAL REVIEW

Financial position

This year the Charity's income was £117,991 (2024 £78,198) and expenditure £99,360 (2024 £94,845. This resulted in a surplus of £18,631 (2024 deficit of £16,647). The year ending 2025 saw an increase in income of £39,793 and expenditure increased by £4,515.

The financial situation improved significantly this year with income increasing by £39,793. This was mainly due to a single donation totalling £52,215. Staff, property and publication production and distribution are the main charitable expenditure.

Despite trying to limit property costs the regular expenses of maintaining three properties which have a spiritual significance to the work of the charity are difficult to reduce. Such as Council tax, Insurance, Utilities, which have all increased in the last few years. Building maintenance and improvement has been kept to the minimum since 2019. No emergency appeals were made in this year. We did make an appeal for a new printer which was purchased. The subscription for the tri annual publication was increased as postage costs continue to rise. The subscriptions do not come anywhere close to covering its production and mailing.

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.

Page 2

DIVINE INNOCENCE TRUST

Report of the Trustees for the Year Ended 30 September 2025

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, James Mulloy, Kathleen Mulloy, Liz Gregory, Subash De Menezes, Marc Savoy, Francis Davidson 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 KT17 1RW

Bankers

National Westminster Bank plc 10 Victoria Road Surbiton Surrey KT6 4JY

Page 3

DIVINE INNOCENCE TRUST

Report of the Trustees

for the Year Ended 30 September 2025

Approved by order of the board of trustees on 16 July 2026 and signed on its behalf by:

Mrs P M De Menezes - Trustee

Page 4

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 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 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 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:

  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 KT17 1RW

20 July 2026

Page 5

DIVINE INNOCENCE TRUST

Statement of Financial Activities

for the Year Ended 30 September 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Promotion of the Catholic faith
Investment income
2
Total
EXPENDITURE ON
Raising funds
Charitable activities
Promotion of the Catholic faith
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
107,062
4,257
6,672
117,991
3,831
95,529
99,360
18,631
568,075
586,706		 Restricted
fund
£
-
-
-
-
-
-
-
-
1,000,000
1,000,000		 30.9.25
Total
funds
£
107,062
4,257
6,672
117,991
3,831
95,529
99,360
18,631
1,568,075
1,586,706		 30.9.24
Total
funds
£
68,735
2,902
6,561
78,198
4,496
90,349
94,845
(16,647)
1,584,722
1,568,075

The notes form part of these financial statements

Page 6

DIVINE INNOCENCE TRUST

Balance Sheet

30 September 2025

Notes
FIXED ASSETS
Tangible assets
6
Heritage assets
7
CURRENT ASSETS
Stocks
8
Debtors
9
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
11
NET ASSETS
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
fund
£
530,907
-
530,907
12,218
5,167
41,936
59,321
(3,522)
55,799
586,706
-
586,706		 Restricted
fund
£
-
1,100,000
1,100,000
-
-
-
-
-
-
1,100,000
(100,000)
1,000,000		 30.9.25
Total
funds
£
530,907
1,100,000
1,630,907
12,218
5,167
41,936
59,321
(3,522)
55,799
1,686,706
(100,000)
1,586,706
586,706
1,000,000
1,586,706		 30.9.24
Total
funds
£
532,669
1,100,000
1,632,669
16,048
4,961
17,025
38,034
(2,628)
35,406
1,668,075
(100,000)
1,568,075
568,075
1,000,000
1,568,075

The financial statements were approved by the Board of Trustees and authorised for issue on 16 July 2026 and were signed on its behalf by:

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 2025

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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. 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 of Ireland':

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 farm 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.

continued...

Page 8

DIVINE INNOCENCE TRUST

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

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

INVESTMENT INCOME
30.9.25 30.9.24
£ £
Rents received 5,860 6,560
Deposit account interest 812 1
6,672 6,561

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.

4. STAFF COSTS

The average monthly number of employees during the year was as follows:

5.

Direct charitable
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Promotion of the Catholic faith
Investment income
Total
EXPENDITURE ON
Raising funds		 ACTIVITIES
Unrestricted
fund
£
68,735
2,902
6,561
78,198
4,496		 30.9.25
3
Restricted
fund
£
-
-
-
-
-		 30.9.24
4
Total
funds
£
68,735
2,902
6,561
78,198
4,496

continued...

Page 9

DIVINE INNOCENCE TRUST

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Charitable activities
Promotion of the Catholic faith
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
6.
TANGIBLE FIXED ASSETS
Freehold
property
£
COST
At 1 October 2024
511,137
Additions
-
At 30 September 2025
511,137
DEPRECIATION
At 1 October 2024
-
Charge for year
-
At 30 September 2025
-
NET BOOK VALUE
At 30 September 2025
511,137
At 30 September 2024
511,137		 Worship
items
£
26,103
-
26,103
23,482
322
23,804
2,299
2,621		 Unrestricted
fund
£
90,349
94,845
(16,647)
584,722
568,075
Fixtures,
fittings,
plant &
office
equipment
£
63,472
2,574
66,046
61,731
1,439
63,170
2,876
1,741		 Restricted
fund
£
-
-
-
1,000,000
1,000,000
Motor
vehicles
£
53,567
-
53,567
36,397
2,575
38,972
14,595
17,170		 Total
funds
£
90,349
94,845
(16,647)
1,584,722
1,568,075
Totals
£
654,279
2,574
656,853
121,610
4,336
125,946
530,907
532,669

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 INNOCENCE TRUST

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

7. HERITAGE ASSETS

MARKET VALUE
At 1 October 2024 and 30 September 2025
NET BOOK VALUE
At 30 September 2025
At 30 September 2024
8.
STOCKS
30.9.25
£
Stocks
12,218
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25
£
Trade debtors
1,432
Prepayments
3,735
5,167
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25
£
Trade creditors
827
Taxation and social security
1,351
Other creditors
1,344
3,522
11.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.25
£
Other creditors
100,000
12.
LOANS
An analysis of the maturity of loans is given below:
30.9.25
£
Amounts falling due between two and five years:
Other loans - 2-5 years
100,000		 Total
£
1,100,000		 Total
£
1,100,000
1,100,000
1,100,000
30.9.24
£
16,048
30.9.24
£
1,372
3,589
4,961
30.9.24
£
387
1,154
1,087
2,628
30.9.24
£
100,000
30.9.24
£
100,000

continued...

Page 11

DIVINE INNOCENCE TRUST

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

13. MOVEMENT IN FUNDS

At
1.10.24
£
Unrestricted funds
General fund
568,075
Restricted funds
House Fund
1,000,000
TOTAL FUNDS
1,568,075
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
117,991
TOTAL FUNDS
117,991
Comparatives for movement in funds
At
1.10.23
£
Unrestricted funds
General fund
584,722
Restricted funds
House Fund
1,000,000
TOTAL FUNDS
1,584,722
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
78,198
TOTAL FUNDS
78,198		 Net
movement
in funds
£
18,631
-
18,631
Resources
expended
£
(99,360)
(99,360)
Net
movement
in funds
£
(16,647)
-
(16,647)
Resources
expended
£
(94,845)
(94,845)		 At
30.9.25
£
586,706
1,000,000
1,586,706
Movement
in funds
£
18,631
18,631
At
30.9.24
£
568,075
1,000,000
1,568,075
Movement
in funds
£
(16,647)
(16,647)

continued...

Page 12

DIVINE INNOCENCE TRUST

Notes to the Financial Statements - continued for the Year Ended 30 September 2025

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

DIVINE INNOCENCE TRUST

Detailed Statement of Financial Activities for the Year Ended 30 September 2025

Detailed Statement of Financial Activities
for the Year Ended 30 September 2025
30.9.25 30.9.24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 99,974 71,012
Gift aid tax refunds 5,088 (2,277)
Legacies 2,000 -
107,062 68,735
Investment income
Rents received 5,860 6,560
Deposit account interest 812 1
6,672 6,561
Charitable activities
Sundry income 4,257 2,902
Total incoming resources 117,991 78,198
EXPENDITURE
Other trading activities
Purchases 3,831 -
Bad debts - 6,896
Loss on sale of tangible fixed assets - (2,400)
3,831 4,496
Charitable activities
Wages 43,778 41,919
Pensions 1,292 1,194
Property costs 25,749 18,617
Telephone 1,272 1,815
Printing, stationery & post 7,632 6,097
Advertising & PR 102 196
Purchases- Mass & meeting cost 80 130
Travel & entertaining 5,430 9,274
Books 302 567
Agricultural costs 876 100
Computer costs 801 667
87,314 80,576
Support costs
Management
Telephone 318 454
Sundries 153 121
Worship items depreciation 322 322
Carried forward 793 897

This page does not form part of the statutory financial statements

Page 14

DIVINE INNOCENCE TRUST

Detailed Statement of Financial Activities for the Year Ended 30 September 2025

Detailed Statement of Financial Activities
for the Year Ended 30 September 2025
30.9.25 30.9.24
£ £
Management
Brought forward 793 897
Fixtures, fittings, plant & office equipment
depreciation 1,439 984
Motor vehicle depreciation 2,575 3,030
4,807 4,911
Finance
Bank charges & exchange gains 140 73
Governance costs
Accountancy fees - 330
Bookkeeping & payroll fees 1,266 2,406
Legal & professional fees 34 853
Consultancy 768 -
Independent examination 1,200 1,200
3,268 4,789
Total resources expended 99,360 94,845
Net income/(expenditure) 18,631 (16,647)

This page does not form part of the statutory financial statements

Page 15