REGISTERED CHARIIY NUMBER: 504644 Re rt of the TnJstee5 Unaudited FInala1 Staterrts fort etnLEr 202 Pth Christian BwkshJo Trust Tlx)rrE Wldgery Antarty Ltd Chartered Accwntants 2 Wyevale &J5iness Park Kings kre Hereford Hereford5hire HR4 78S
Contents of the Ffala1 Staternents for the Year Ended 31 Dec Page Repjrt of the Trustees 1 to 3 Indeent Examinels Rewjrt StsteTht of FInala1 Activities Balar(e Sht Notes to the Finarcial Statements 7 to 12 Detsiled Statement of FlnarKial Activities 13
Heath Christian Bwksho Tnjst
)rt of the Trustees
for the Year Enl 31 Decemter 2025
The tru51ee5 present their re)rt with the fina73[ statements of charity for the year ended 31 December 2025. The
trustees ts3ve adopted the prowsioThs of AcccMJniiN4 Rewjrting by Chanties.. Statement of Recommended Ptice
applicable to charftle5 preparing their accounts in accordarKe wth the Finala1 Reportir8 StaThJard appiicatle In the UK
and RepthlK of Ireland IFRS 1021 le(fecte l Jawary 20191.
O&JECTJVES AND AcllvmES
Objectlves and alms
object of the ckarity is to adVae the Chrfstlan rell4lon Lty 5ellln# Chrfj51ian liierature. cards. recorthrq5 and other
related glK5.
PIk benefit
tnjstees can coTrfirrn that tlw have CpIled the duty In Settion 17 of tl Charities Act 2011 to have due regard
to public benefit Ewdance wbli5hed by the Charities Commission. signifant actl¥Atie5 that we urtOOk during the year
that ¢rrKJf6trate public Lweflt are set below.
ACHIEVEMEtrVS AND PERFORhiANCE
Revlew ol actmttes and achlevements
The tru5l has operated from Its premises at 122 Whitchurch Road thrOugUl the year Urer revi&¥, where the prerni5es
owded exCelt facilitles for actiwlies to fyrt Its objects by the wotTK>tion Cknstlan Ilterature. wemlses were
open to wbfjc dally apart from on pubtlc IKliday5, Saturday5 and &JThJays.
ThrtW8h(Nrt the year the tr prowded:
- acce5S to comfortable seatlng in adjacent premtses for rEadi.
. acce5S to certain free clst1an literature.
- twk5talls as rewted off wemlses,.
- facilities for IK)5tirva rW Fy))k laurrhe5 and other suth a$ book reviews of Christian Ilteratwe"
- supw>rt for the promotion of Clylstian liieratwe ty trhxtlrty atKI SUppln9 mntNy reath.ng groups
- p510n of discounted strKk for pubilc purtha5e during Christian holl
Heath Christian E*)Dks Tn¢st rt of the Ttee5 for the Year Ended 31 De[thr 2025 STRucfuRE, GOVERNAI4CE AND hilNA6EMENT Govern1 document The charity is controlled by its p)veminE d(Kument, a deed of trust, and co7tuteS an lOrJratéd charfty. tntst wa5 e5tatli5hed 22 SeptemLEr 1975 under a tnJ5t deed aThJ is a reglstered charity no. %)4644. Re¢ruStment and appolntrnent of n•w trtee$ The rnanageffnt of the Charity Is respo17b1[ity of the Tru5tee5 who are eiectal and ctropted uTrJer the terTh of the Tntst deed. The trustees, ir1 all Nyho served (knrinl the year, are set Jt on page 2. Tru5tee5 are apkX)Inted ty exlstlne boty tnJ5tees. Wn trLtstee5 meet, decisiorts are tsken on a maiority basis. A worum of is required in meetin8s. iknnlsatlonal structure The ttee$ delegate the day-ttrthy runnlnB of the tookshop to a manager employed by the trust. The mana8er is asslsted by a team of Volw¢tee IcuThently 61, mosdy MeMl of tlE kknth EvangelKal Church. RÈLited parknes charity was oMRinally set up by [niElS of Heattb Evangelkal Church, (arthff and thls Crch has suppfftd the ¢Aty flnawally since tn. So far as posslble the paSr of clwjrch 5haLL LE a trustee of the charity. REFEREt4CE AI4D ADMINIrnTNE DAlL5 R•gfjstÈrnd Charfty numter 504644 Prfndpal address 122 Whltchurth Road Heath Cardiff CF14 3LZ Trwtees K Orchard A W HugFes Rev N Munday P Clee A Lee (Chair A r0D C Prothero E Linkers laprxTrlnted 15.5.251 D Llnkens {apInd 10.7.251 Key Management Robin Hate Paee 2
for the Year J1 [tcemtZfj25 REfEREKE AND AMNisfRATlVÈ iYfiJLS Llsa Weaver FCCA Thorne wId kCOuntan Ltd 2 Wale &JM"ness Pa King5 Oue Herefcrd Heref(Y¢tshire HR4 7BS Apr0d by wder of the board of ¢ortees on............ . ........ .. ............... and on its behf by.. A Lee. Trustee Pagè 3
ie nt Exatninerf5 Re Fath Christian Bcthho TnL4t to the Tru5tee5 of Ildent examiner's report to the ttee5 of Heath Christian Books9 Tnst I report to tFe charity trustees on ry examinatlon of the aCcjnts of Heath Christian BooPsh)p Trust Ithe Trust) for the year ended 31 December 2025. Re¥)nbIlItIeS and bas15 of report As tharfty inJ5Lee5 of the TTrt you are [P5¥Ible for the preparadon of accrAJnts In accOarre wlth requi$ of the Charilie5 ACL 2011 (t Acfl. I report in respect of my exatnination of the Trust's accounts carried out urmler Sectlon 145 of the Act and In carryfj wt my examinatlon I have follo1 all awllcabie th1105 glven iry Chat1ty Cornmi5$1on under Secyffi 14515llbl of Act. IndepeThJent examfner's statement I have completed my examlnati(Trn. I c¢)nfirrn that ro material matter5 have corr to rry attertion in connection %ith the examlnatlon glvirY4 me cause to trklieve that in any material respect: accti[4 rordS were Th)t kept in rewt of the Tntst as re by sectiC 130 of the Act: or accounts th) rt accord with tlwjse record5.' or the accounts do not comply with appiicaile require[Tts concernin8 the forTn and cteTht of accwnts set wt in Charities IAcctyJnts arml Reports) Regulatiorts 2008 other than any requirerf*nt that the accounts qlve a true and fair eW which is not a matter consldered as part of an iThJependent examlnatlon. I have Th) cortems and have corne across no other mattets in corwtion with the examlnatlon to whlch attentlon slx)uld te drawn in thi5 rew)rt in orikr to enable a woper Urbjerstandl of accounts to acld. Mr5 Ltsa Weaver FCCA Th)r Wid8ery AcCntarY Ltd Chartered Accourstants 2 Wyevale Bwliness Park Kings h£re ord Herefordshlre HR4 7BS 8.I.G.I.IOlG Page 4
th Christian P0k$ statementof Nnartfai ActIvleS for tlE Year Ended 31 DKetnLv 2Q5 31.12.25 Total funds 31.12.24 Total funts Ur*Esthcted Restricted furn Notes INCOME AND ENDOWMEtirs FROM Donatio and legacies 3.8 13.CiKI 16,81A) 13.644 Charltabie actlvliles Sale of Chtfjstlan literatu 51.023 51.023 49.217 IrNestrrent irKon 399 399 512 Total 55,312 13,IX 68,312 63,3TJ EXPENDrruRE ON Charltsbie a¢tlvldes Sale of Christian literature S4,239 13,CO) 67.239 66.427 Er INCOMEIIEXPENDfFUREI 1,073 I,OT3 13,¢J541 RECluATI4 OF FUNDS Total funds bmught forward 61,228 61,228 64,282 TOTAL FUNDS CARRIED FCftWARD 62,301 62,301 61.228 The rKJtes fomi part of these finarKial statements Page 5
31.12.25 Total .12.24 Total UnTe5tric¢ed fd FIXED ASSETS Tble a55ets 3,369 917 CURRENT ASSErs 22.Tr1 1,2% 38.n4 12.T11 23.138 1,113 43.491 Cash at bar* and In 38.n4 62.751 62.751 67.7thf2 I319) 13.8191 17.4311 58,9Y£ 58.932 .311 61.228 61,228 io 61.228 TOTAL FLWS 62,301 61.228 .. and were fts tEhAlf br. ,SIGllOIG. A LÉe. Twstee
Fkath Christian Bothskj Ttwst Notes to the FInala1 Statements for tlE Year Ended 31 Decetriw 2025 ACcNNG pclEs Basls ol preparfjn8 the fin1Kl statements financial 5tatetnents of the charity, whlch Is a publlc benefii entity under FRS 1ff2, have be prepar&1 in accordallce wth the Charitie5 SORP IFRS 1021 'AccrAmtiTr4 arKJ Reting by CharitTe5: Staternert of Recorrwnended Practlce appilcabie to charitie5 prepari their accounts In atcordaKe wfth the FInala1 Rerthing Standard applicatle in the UK and Republic of IreiatKJ IFRS 1021 leff&rtive 1 January 20191.. FinarKial Remi9 Standard 102 The FIna[la1 RerK)rtirE Standard ardicabie in the UK and RerAJtrAic of Ireland aTrJ the Charitie5 Act 2011. The flnardal statements have been prepared urhler Nstorfcal cost conventlon. G>irry conrn The Trustees h3ve considered the futwe of the or8antsatfon In ItEht of the ojrrent eC0mIC PrureS fn the UK and feel satisfied that the irKorne wll Th)t be ather5eiy affected, however if it were, sav1rS in eynditure can be made In th2 51K)rt to mediurn terTn. e to tFEse factors, the fwstees lIeve organlsaUon Is a golng Ccern for fores&abie Oure of at leasi twelve rwntrts from date of signiÈv4 these fInarla[ statÈmentL IKom All irtL¥ne is recoBnised in the Statement of FinaKial Actiwties once the charity has entitlement to the fune6. it is probatrAe that the Irthnp be rfved and anvjunt can be rellably. tknnatiorts and legacies income tA)nations aThY legades Income Includes (k>nadon5 and Wfts that prode core fuThlirq are of a general nature aTrd are recognised We there 15 entitlernent. pyobIlIty of recelpt and amount can be ryasured with suffiCil reliability. gJch income 15 only deferred when dorKY specifS it must used in future accountir 5 or the doru has Imrsed conditiorts which must be fOre the tharity uncondith)n•l etiernent. IrKome from ¢harftsble adfvltle5 IncorrÉ from charitable actlwties InciLhYes recelved from Bookslw sales. Thls Income ts 08n1$e at the Int of sale. In¥stment In¢tsrne Investment irKotrE 15 recwlsed on a receivable b3SiS. Expendltwe L13bilities are reiogni5ed a5 eXpdIture as 54yJn a5 there is a le8al or constrLKtive olAigation ccfflmittin8 the charity to that eXTrture, it is wobable that a trnnsfer of etorth)ic benÈfrts will be requlred settlemert and tIE aJnount of the Ot19a[70n can be [rSured rellably. EXditUre is accounted for on an accruaL8 trAasis and has Lwi classified under heading5 that aggregate ail cost related to category. Where costs canrot be dlrectly attrited to partituiar kEaiknng5 tly have been alkated to aCtItieS en a basis consistent th the use of resource5. Tangible flxed assets Talble fixed assets cosuryé Esc) or rnore are capitali5ed and reco8ni5ed kn future ecoTh)rnic berEfits are obable the cost or value ol the asset can be measured reliably. Taroibie fixed assets are initially reCognd at cost. After recoEnliion, under the Cost model, talLe fixe(J assets are rrÈasured at cosi less accumulated thWeC1atl and any accumulated Impaimienl losse5. All costs lficurred to a Ible fixed asset inlo its interthl workirvs corKlition 51K)uld be included in measLwerr*nt of cost. Deplation Is charged so as to allate the cott of Lan8lbie flxed assets i&s thelr reslthal valuè over thelr estimated eful Ilves. . Defftatlon Is w0ded L¥) thè foll¢ng bas1$: Fixture5 & Fittings . 20% on cost Page 7 continued...
Heath ChrtSan Pthksho Tnjst Notes to the FlnarKlal Ststernents- CtiNed for tlp Year Ended 31 effther 2025 ACCCIINTING POUUES. contlnued Taryible ftxed assets Flnanclal Instrumènts The cFority orty has flnandal assets arwj fInala1 Ilablllues of a klThJ that quallfy as a basts flnanclal 1rtstnjrtt. Basis finaKial ir6trunents are Iniilally NId at ¢rdtattlon Val and 5ubwuethtiy IrEoured at tlEir settlernent val. D•btors Tra(È and other debtor5 ale recogni5ed at the seltlernent affrnt due afr any Irad2 ithxount offered. PrepayTrEnts are valued at the amunt prepaid net of arty tra¢Je dlxwThts due. Stocks str8 are valued at the lower of cost and net alIsatIe value. after rnaking due allowance for obsolete and slow movlnB Items. Cash at bank and lnd Cash ai bank and cash In hand Includes cash and sFKJrt term hi8Ny Ifquid Investments th a short maturity of three rnonth5 or Less from the date of acquisiti or OFenln8 of dewsli orsltniiar acCnt. Credltors and provtslo Cre(litor5 and prthfj5iorE are recogntsed wtrere the chartty ha5 a we5ent obligation resulting from a past event ihat Li probably resuli In the trafer of fund% to a third party and arrwnt due to Settle dAigation can be meayjred ot e5titnated reliably. Crethtors aThJ provtsS)ns are r)rrllY reco8ni5ed at their settlewt arrount after allow for arty trade discounts due. Taxatlon The charity is exernpt from tax on Its charItae attlt$. Fund accountlnR Llnre5lricied funds can be used in accordan wlth the charftable objective5 at the dtscrption of the tW5tee5. Restrfjtted fund5 can only te ld for partkuiar resirfeteo Wr)se5 Wwthin the objects of charity. RestsKtl¢)ns ari*when specified by the donor or funds are ra15ed for particular re#rfcted purpws. FUrtr explanati of natyre pur[Se of each fund ts Irt1 In the rK)te5 to the financial 5tatwnents. pen¢ costs aTrJ other F4)5t-retlrement beneflts charjty operate5 a dèfired COntritIon F¢nslon stme. ContrftrAJtiors payable to chaiiws Fa1£#} scherne are charged to the 5tatetnenl of FinarKial Actiwtie5 in FEtiod to wth.ch relate. Page 8 continued...
Heath Cfvistian PA)okth) Trust 14)te5 to the Finala1 Statements- CtiNd f r the Year Ended 31 rnber 2025 INVESTMENT INCO 31.12.25 Total 31.12.24 Total funth UrKe5trKied Resufjcd fuThJ5 funtts Dep)5it accwnt interest 399 399 512 TRusfEES' REAIUNEf14TION AND 6EIEFITS There re no intstees, renwrrdllon or othèr benefits for the year ended 31 Deceffir 2025 rnr for the year enthd 31 Dernr 2024. There were no tnL4tees exFen5es pald for the year eed 31 Decem1 2025 rKJr for year eThled 31 Decetnber2Q4. STAFF COSTS 31.12.25 31.12.24 Waees atvj saiarfes Other F00n costs 26,573 1,329 26,%X) 1.285 27.9)2 28.185 The average rnoniNy nUrnr of effpioyees durtng the year wa5 as fdlow5: 31.12.25 31.12.24 Average staff No enwio5tes retefved emlurrErts in excess of £W,(JXI. Tke total arrK)unt of employee berEfits of the W margerfEnt Fwsonnel of tIE trL were £27.902. COIAPARATtVES FOR THE STATEMENT OF FIlNcilL AcfiviTIES Unrestiicied fvnd Restyicted Total INCOME AND ENDOWMENTS FR¢JM tbnadorts and leRacies 13,64 Charitable actlvltles Sale of Chrfstian literature 49,217 49.217 InvestrYnt Intorr 512 512 Total 54.373 63.373 EXPENDITURE ON Charftable actfyltles Sale of Christian literawre 57.427 66,427 Page 9 continued...
Heath Christian PA)oks Trust Note5 to Flnanclal Stateménrs- contsnwl for Year Ended 31 Decerntrr 25 COMPAKATNES FOR THE STATEMENT Cf NANC AcnvmES. contlbyjed Unrestrtted luTh Restslcted fuThJ Total fund5 NEf INCOIAEIIEXPENDITUREI 13,0541 13,0541 RECONCILLATION OF FUNDS Total fut5 bruught forward 64.2K TOTAL FUND5 CARRIED FORWARD 61,228 61,228 TANGIBLE FIXED ASSErs Fixture5 and fitti COST At 1 Jarwry 2025 Additiorts 34,139 2,950 Ai 31 DetsrTlJer2025 37.089 DEPREC5ATION At 1 Jamary 2025 Char8e for year 33.222 498 At 31 Decener 2W25 33.720 BOOK VALUE At 31 December 225 3.369 At 31 December2024 917 31.12.25 31.12.24 Stocks 22,771 23.138 Page 10 tontirxJ&4...
Heath Christian ets)k5ks Trust lkntes to FInala1 Statements. contInl for Year Ended 31 DeCeMr 2025 DEBTOPS: AWOUNTS FALLING DUE VIIThIN ONE YEAR 31.12.25 31.12.24 Trade debtors VAT PrepaynpThts accwed iOme 389 73 651 1.177 1.256 CREDITOPS: AMOUNTS FALUNG DUE wrrHIN ONE YEAR 31.12.25 31.12.24 Trade creditot Taxaknon and 5(Klal security Othercreditors 1.818 366 1,635 5,551 3,819 7,431 10. MOVEME1 IN FUMDS At 31.12.25 At1.1.25 in fu1$ Unrestrtcted ld$ Gera1 61.228 1,073 62.301 TOTAL FUM)S 61.228 1,073 62,301 Net moverrnt in funds, In¢iu(d in t aEove are as follow Incomi resources Resource5 Movement exwnded in funds GerdI fur 55,312 154,2391 1.073 Re5thcted 13.OJO 113,(Krf)I TOTAL FUtr4)S 68.312 167,2391 1,073 Pa8e11 contlnued...
Healh Cmstian Book Trust Notes to the Flnanclal Statennts- ContiNd for Year Ended 31 December 2025 io. IAOVEIAEKf IN FUNDS- cthrtln Comparatlves for mv¢ment In fvnd5 nw)vement in Al 31.12.24 At1.1.24 Unrestrtcted fdS GerEral fu 64,282 13.0541 61,228 TOT FUNDS 64,282 13.0541 61,228 Cunparatfve ret in funds, included in aLw)ve are as follows: Incornirvx Jurce5 Re50urce5 we[[nt in fuThls Unre5trirted funds General fund 54,373 157,427} 13,054) Restrfcted fund 19,C(KJl TOTAL FUNDS 63,373 166,427 13.0541 Restrirt•d Salary I¥1 Duriw the year. the charity recelved restricled (kniation5 from Heath Evan8elical Churth aJnwnting to £9,L to a55(5t in the payment of saiarfes armj other costs. 11. AELATED PARTY D15CLOSURES charity 15 connected wlth the Heath Evangellcal Chwch in thal It ha5 tru5tee5 in cunmon. charity received wfts from Heath Evan4elKal Cch in the sum of £9,CM)) 12024.. £9,LKX)I during the sar to assist bith payrrnt of saiarfes. An additiDrtyal £4,0 was r*dYed fcf wrtw of charity inyovements. Pa¢e12
Heath Christian PA)rAt5Tl Detalle(J Ststement of FlnaKfal Actlvftles foLtheYe4t Ended3Lkomkpi2Ql 31.12.Z5 31.12.24 INCOKAND ENfX)WAI£NTS Donatlon5 and legade5 Glfts 16,8 13,644 Inve5tsnent Iorne Dernsit coUnt intere5l 399 512 CharEtabie actmtles Sp InCLe 51.Q3 49.217 Total IncomlY4 resour¢•s 68,312 63,373 EXPENDITURE Charltable actlvliles Wages Pet10n5 Rates arKI water IngJrallce TeleptK) rKlrie5 Cost of L*1p sales 26,$73 1,329 1.247 164 26,9CO 1,285 1.221 766 553 3.597 27,785 29,876 61,889 62,107 Atsnaqernent Flxture5 fittit 229 Financ• Iependent examinailon EquiprrEnt rentsi C(mputer exFenses FlnarKe Athertising 1,320 1.585 180 1,631 2.716 4.852 4.C81 Total resr expnded 67,239 66.427 Net kncomtrllèxpÈndlturtrl 1.073 13.0541 Thls page dtM rmx form part of the staujtory financial statements Pa£e13