## Calne Christian Bookshop
Report and Accounts Year ended 28th February 2026
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **CALNE CHRISTIAN BOOKSHOP**
## **LEGAL & ADMINISTRATIVE DETAILS**
## **FOR THE YEAR ENDED 28TH FEBRUARY 2026**
ADDRESS FOR CORRESPONDENCE 16 Phelps Parade Calne SN11 0HA GOVERNING DOCUMENT Declaration of Trust dated 7th December 1987 CHARITY REGISTRATION NUMBER 298889 TRUSTEES RESPONSIBLE FOR MANAGING THE CHARITY Ruth Richards Malcolm Henry Jarvis
INDEPENDENT EXAMINER
Nicola Harrison CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
## **INDEX**
Page 1 Legal & Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Page 7 Notes to the Accounts
Page 1
## **CALNE CHRISTIAN BOOKSHOP**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR END 28TH FEBRUARY 2026**
The Trustees have pleasure in submitting the Report and Accounts for the year ended 28th February 2026.
## **Objects of the charity**
The charity, is governed by a trust deed and is constituted as a trust . The charity's principal objects, as set out in its governing document, can be summarised as:
Selling, producing,acquiring, publishing and disseminating Christian literature of all kinds.
Selling, producing,acquiring, publishing and disseminating records,cassettes, CDs etc. and other forms of visual aids.
## **Summary of the charity's main activities and achievements**
To further the above objects and vision, the charity's main activities and achievements were as follows: A Bookshop retailing Christian books, Bibles and resources together with greetings cards, crafts and gifts with a largely Christian theme. Also to some extent a meeting place and source of information regarding churches and Christian activities in the town of Calne and surrounding area.
The bookshop was based in the Zion Chapel, Calne and a licence to occupy a part of the building was granted on the basis that it would continue to function as a church. Sadly, the Zion Chapel was no longer able to function as a church, due to dwindling numbers, and had to close. The building is owned by the Grace Baptist Trust Corporation (GBTC). The bookshop trustees have been allowed to continue to occupy the building and were invited consider taking on the whole building. A business plan was prepared which showed that the bookshop could insure and maintain the building for a few years, but this would exhaust its own reserves unless additional income could be found. In the course of this process it became clear that it would not be expedient or proper use of trusts funds to deplete them without some longer term benefit. The trustees could not accept the terms GBTC were proposing. As a result the trustees were asked to vacate the premises by 23rd January 2026. The last day of trading was the 20th December 2025.The trustees are currently in the process of transfering the assets of the bookshop, cash at the bank, stock and equipment to a new trust (CIO) which has been created with different trustees. This CIO will in due course continue the bookshop at new premises and this trust will effectively cease.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
## **Financial review**
During the year income reduced by £1,331 to £26,089, and expenditure decreased by £5,078 to £16,518. This can be explained to some extent by the shorter trading period and reduced expenditure on the purchase of stock. As a result the cash held by the charity increased by £9,571 to £54,585, all of which is unrestricted and can be used for any charitable purpose.
## **Reserves policy**
The trustees aim to maintain free reserves equivalent to approximately six months of the charity's unrestricted annual operating costs.This level of reserves is deemed sufficient to provide a contingency against a sudden reduction in income and to cover unexpected, essential costs, such as emergency building maintenance. The only current expenditure is the cost of insuring stock whilst in storage and the purchase of some limted stock e.g. Bible notes. At the end of the period, unrestricted cash at the bank was £54,585. The reserves policy was met.
## **Governance**
Responsibility for the day to day operation of the charity has been delegated to a management team led by Ruth Richards a trustee.
## **Organisational structure**
The bookshop operates on a day to day basis under the management team of two, including a trustee. They are assisted by a team of some ten plus volunteers including the treasurer who is responsible for the financial management.
## **Relationships with other charities and related parties**
The bookshop is supported by local churches to which many of the volunteers belong.
## **Risk statement**
The charity is exposed to various risks - be they operational, financial or reputational. The trustees rely on the treasurer to review the charity's activities regularly to identify significant risks and, where possible, advise the appropriate measures to mitigate those risks.
Page 2
## **Responsibilities of trustees**
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
## **Approval**
This report was approved by the trustees and signed on their behalf by:
## Ruth E Richards
………………………………………………………..Ruth E Richards (Jul 6, 2026 19:32:02 GMT+1) Ruth Richards Jul 6, 2026 Date:_______________________
Page 3
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **CALNE CHRISTIAN BOOKSHOP**
I report to the trustees on my examination of the accounts of Clane Christian Bookshop ('the charity') for the year ended 28th Febraury 2026 on pages 5 to 7 following.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’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 2011 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 accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## Nicola Harrison
Nicola Harrison (Jul 7, 2026 11:00:28 GMT+1)
Nicola Harrison CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: Jul 7, 2026
Page 4
## **CALNE CHRISTIAN BOOKSHOP**
## **RECEIPTS AND PAYMENTS ACCOUNT**
## **FOR THE YEAR ENDED 28TH FEBRUARY 2026**
|Notes
**_Income receipts_**
Sales
**_Total receipts_**
**_Payments_**
2
**_Total payments_**
**Net movement in funds**
Cash funds as at last year end
**Cash funds at this year end**
A
Payments in relation to charitable activities
undertaken directly|2026
£
26,089
26,089
16,518
16,518
9,571
45,014
54,585|2025
£|
|---|---|---|
|||27,420|
|||27,420|
|||21,595|
|||21,595|
|||5,824
39,189|
|||45,014|
All receipts and payments are unrestricted.
The notes on page 7 form part of these accounts.
Page 5
## **CALNE CHRISTIAN BOOKSHOP**
## **STATEMENT OF ASSETS AND LIABILITIES**
## **AS AT THE YEAR ENDED 28TH FEBRUARY 2026**
|Notes
**A Cash funds**
Cash at bank with immediate access
Petty cash
**B**
**Other monetary assets**
Rental paid in advance
**C**
**Liabilities**
**Falling due within one year**
Fee for Independent Examination|2026
£
54,585
-
54,585
1,875
1,875
690
690|2025
£|
|---|---|---|
|||44,735
279|
|||45,014|
|||-|
|||-|
|||690|
|||690|
## **D Assets retained for charity's own use**
The bookshop holds a stock of goods for sale, including books, bibles, CDs, cards and gifts. Some of these were sold or given away at the end of this period, ready for transfer of assets to the new CIO. The estimated value of the goods is £49,511, although the trustees note this is estimated and may not necessarily be the amount achieved if all the stock were to be sold.
The accounts were approved by the trustees and signed on their behalf by:
Ruth E Richards ___________________________________Ruth E Richards (Jul 6, 2026 19:32:02 GMT+1) Ruth Richards Jul 6, 2026 Date:_______________________
The notes on page 7 form part of these accounts.
Page 6
## **CALNE CHRISTIAN BOOKSHOP**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 28TH FEBRUARY 2026**
## **1 Accounting policies**
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
|**2**
**Payments in relation to charitable activities undertaken directly**
Purchases for sales
Card fees
Utilities
Business Rates
Phone/Broadband
Insurance
Building Repairs and maintenance
Premises costs
Legal and professional fees
Other|2026
£
7,413
626
1,685
76
453
937
378
1,875
2,540
534
16,518|2025
£|
|---|---|---|
|||15,933
1,085
1,529
38
790
936
691
-
-
593|
|||21,595|
On 15th December 2025 the charity registered as a new CIO but continued to trade under the current entity until year end 28th February 2026. On or after 1st March 2026 all assets of the charity will be transferred to the new CIO which will begin trading from that date.
Page 7