REGISTERED CHARIIY NUMBER: 504644
Re rt of the TnJstee5
Unaudited FIna￿la1 Staterr￿ts
fort
etnLEr 202
P￿th Christian BwkshJo Trust
Tlx)rrE Wldgery A￿ntarty Ltd
Chartered Accwntants
2 Wyevale &J5iness Park
Kings kre
Hereford
Hereford5hire
HR4 78S

Contents of the Ff￿a￿la1 Staternents
for the Year Ended 31 Dec
Page
Repjrt of the Trustees
1 to 3
Inde￿ent Examinels Rewjrt
StsteTh￿t of FIna￿la1 Activities
Balar(e Sh￿t
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 fina￿73[ statements of ￿ charity for the year ended 31 December 2025. The
trustees ts3ve adopted the prowsioThs of AcccMJniiN4 Rewjrting by Chanties.. Statement of Recommended Pt*ice
applicable to charftle5 preparing their accounts in accordarKe wth the Fina￿la1 Reportir8 StaThJard appiicatle In the UK
and RepthlK of Ireland IFRS 1021 le(fect￿e l Jawary 20191.
O&JECTJVES AND AcllvmES
Objectlves and alms
object of the ckarity is to adVa￿e the Chrfstlan rell4lon Lty 5ellln# Chrfj51ian liierature. cards. recorthrq5 and other
related glK￿5.
P￿Ik benefit
tnjstees can coTrfirrn that tlw have C￿pIled the duty In Settion 17 of tl* Charities Act 2011 to have due regard
to public benefit Ewdance wbli5hed by the Charities Commission. signif￿ant actl¥Atie5 that we u￿rtOOk 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 thrOug￿Ul the year Ur￿er revi&¥, where the prerni5es
owded exCel￿t 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 c￿lst1an literature.
- twk5talls as rewted off wemlses,.
- facilities for IK)5tirva r￿W Fy))k laurrhe5 and other suth a$ book reviews of Christian Ilteratwe"
- supw>rt for the promotion of Clylstian liieratwe ty trhxtlrty atKI SUppl￿n9 mntNy reath.ng groups
- p￿￿510n of discounted strKk for pubilc purtha5e during Christian holl<lay ￿riOdS.
The tyust operated a *tbslte which was to w(¥Th)te a￿1 Sell Cknstian literature atKI rery>rd5ngs: it also setved as a
rnethum f￿ COn￿lre the bc•)ksk)p.
The tnjst cetet*ated ihe 50th annlvetsary of Its fou￿1￿% and the owilrE of tl* h*ith a cc*)Thiemorat1￿ serwce
In the Heath Evawellcal Church on 2719125., a150, a di5cwnted sales was in 51w.
FINANCIAL REVIEW
FlnarKial Revlew
Total income reported for year £68.312 12024.. £63.3731 whlth an unrestricted surplu5 of El.073 12024:deficit of
É3.0541 has rep)rted.
The total fund5 of t￿ chatfjty at the year were £6Z.301 12024.. E61,2281 all Df whlch 5stre unrestricted. £3.369 (2024:
£9171 rdate5 to tawibie flxed a55ets leaviw £58,93212024: £60,311) as the total free re5erve5 of the charity.
Reserves polfcy
Tre tsustees have reviewed and adr*d ts reserves poilty ￿lCh re(pJires suffident free rv*rves (Un￿5￿￿Cted fu￿ le55
unre51rkted fixed a55etsl to be maintalned to meet six mont￿, owatir% exyerEes.
The object of the charity is to have sufficient reserve to fSnance lts Stock and flxed assets and wffidert cash to avold the
need for bank N Ot￿ LWrtiw￿r￿s.
current level of reseNe5 is regarded as satlsfactory.
FUTURE PLANS
The Charfty plarG to cOntIn￿ owatinB in in Lire its eblectwe5.
Page 1

Heath Christian E*)Dks
Tn¢st
rt of the T￿￿tee5
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 co￿7tuteS an ￿l￿Or￿Jratéd 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 tr￿tee$
The rnanageff￿nt of the Charity Is respo1￿7b1[ity of the Tru5tee5 who are eiectal and ctropted uTrJer the terTh￿ of the
Tntst deed.
The trustees, ir￿1￿￿ all Nyho served (knrinl the year, are set ￿Jt on page 2. Tru5tee5 are apkX)Inted ty exlstlne
boty tnJ5tees.
W￿n trLtstee5 meet, decisiorts are tsken on a maiority basis. A worum of is required in
meetin8s.
iknnlsatlonal structure
The t￿￿tee$ 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 C￿rch has suppfftd the
¢￿A￿ty flnawally since t￿n.
So far as posslble the paS￿r of clwjrch 5haLL LE a trustee of the charity.
REFEREt4CE AI4D ADMINIrnTNE D￿AlL5
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 {ap￿In￿d 10.7.251
Key Management
Robin Hate
Paee 2

for the Year J1 [tcemt￿Zfj25
REfERE*KE AND AMNisfRATlVÈ iYfiJLS
Llsa Weaver FCCA
Thorne wId￿ kCOuntan￿ Ltd
2 Wale &JM"ness Pa
King5 Oue
Herefcrd
Heref(Y¢tshire
HR4 7BS
Apr*0￿d by wder of the board of ¢ortees on............ . ........ .. ............... and on its beh￿f by..
A Lee. Trustee
Pagè 3

i￿e
nt Exatninerf5 Re
F*ath Christian Bcthho TnL4t
to the Tru5tee5 of
Il￿dent examiner's report to the t￿￿tee5 of Heath Christian Books￿9 Tnst
I report to tFe charity trustees on ry examinatlon of the aCc￿jnts of Heath Christian BooPsh)p Trust Ithe Trust) for the
year ended 31 December 2025.
Re¥￿)n￿bIlItIeS and bas15 of report
As tharfty inJ5Lee5 of the TTr￿t you are [P5￿¥￿Ible for the preparadon of accrAJnts In accO￿arre 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 follo￿1 all awllcabie th￿110￿5 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:
acc￿ti[4 r￿ordS were Th)t kept in rewt of the Tntst as re￿￿ by sectiC￿ 130 of the Act: or
accounts th) r￿t accord with tlwjse record5.' or
the accounts do not comply with appiicaile require[T￿ts concernin8 the forTn and c￿teTht 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 ￿ ￿acl￿d.
Mr5 Ltsa Weaver FCCA
Th)r￿ Wid8ery AcC￿ntarY Ltd
Chartered Accourstants
2 Wyevale Bwliness Park
Kings h£re
￿￿ord
Herefordshlre
HR4 7BS
8.I.G.I.IOlG
Page 4

th Christian P￿0k$
statementof Nnartfai ActIvl￿eS
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
REC￿luATI￿4 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
f￿d
FIXED ASSETS
T￿￿ble 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
I3￿19)
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 FIna￿la1 Statements
for tlE Year Ended 31 Decetriw 2025
ACc￿N￿NG p￿clEs
Basls ol preparfjn8 the fin1K￿l 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 Re￿ting by CharitTe5: Staternert of Recorrwnended
Practlce appilcabie to charitie5 prepari￿ their accounts In atcordaKe wfth the FIna￿la1 Rerthing Standard
applicatle in the UK and Republic of IreiatKJ IFRS 1021 leff&rtive 1 January 20191.. FinarKial Remi￿9 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 con￿rn
The Trustees h3ve considered the futwe of the or8antsatfon In ItEht of the ojrrent eC0￿mIC Pr￿ureS fn the UK
and feel satisfied that the irKorne wll Th)t be ather5eiy affected, however if it were, sav1r￿S in eynditure can be
made In th2 51K)rt to mediurn terTn.
e to tFEse factors, the fwstees ￿lIeve organlsaUon Is a golng C￿cern for fores&abie Ou￿re of at leasi
twelve rwntrts from date of signiÈv4 these fInar￿la[ 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 r￿fved and anvjunt can be rellably.
tknnatiorts and legacies income
tA)nations aThY legades Income Includes (k>nadon5 and Wfts that pro￿de core fuThlirq ￿ are of a general nature
aTrd are recognised W￿￿e there 15 entitlernent. pyo￿bIlIty of recelpt and amount can be ry*asured with
suffiCi￿l reliability. gJch income 15 only deferred when dorKY specif￿S it must used in future accountir
5 or the doru has Imr￿sed conditiorts which must be ￿fOre the tharity uncondith)n•l e￿￿tiernent.
IrKome from ¢harftsble adfvltle5
IncorrÉ from charitable actlwties InciLhYes recelved from Bookslw sales. Thls Income ts ￿08n1$e￿ at the
Int of sale.
In¥*stment In¢tsrne
Investment irKotrE 15 recwlsed on a receivable b3SiS.
Expendltwe
L13bilities are reiogni5ed a5 eXp￿dIture as 54yJn a5 there is a le8al or constrLKtive olAigation ccfflmittin8 the
charity to that eX￿Tr￿ture, it is wobable that a trnnsfer of etorth)ic benÈfrts will be requlred settlemert and
tIE aJnount of the Ot￿19a[70n can be [r￿Sured rellably. EX￿ditUre is accounted for on an accruaL8 trAasis and has
Lwi classified under heading5 that aggregate ail cost related to category. Where costs canrot be dlrectly
attrit￿ed to partituiar kEaiknng5 tly have been alk*ated to aCtI￿tieS en a basis consistent ￿th the use of
resource5.
Tangible flxed assets
Ta￿lble fixed assets cosuryé Esc￿) or rnore are capitali5ed and reco8ni5ed kn future ecoTh)rnic berEfits are
obable ￿ the cost or value ol the asset can be measured reliably.
Taroibie fixed assets are initially reCogn￿d at cost. After recoEnliion, under the Cost model, ta￿lL￿e fixe(J assets
are rrÈasured at cosi less accumulated thWeC1atl￿ and any accumulated Impaimienl losse5. All costs lficurred to
a ￿￿Ible fixed asset inlo its interthl workirvs corKlition 51K)uld be included in measLwerr*nt of cost.
Dep￿lation Is charged so as to all￿ate the cott of Lan8lbie flxed assets i&s thelr reslthal valuè over thelr
estimated ￿eful Ilves. .
Defftatlon Is w0￿ded L¥) thè foll¢￿ng bas1$:
Fixture5 & Fittings
. 20% on cost
Page 7
continued...

Heath ChrtS￿an Pthksho Tnjst
Notes to the FlnarKlal Ststernents- C￿tiNed
for tlp Year Ended 31 ￿effther 2025
ACCCIINTING POUUES. contlnued
Taryible ftxed assets
Flnanclal Instrumènts
The cFority orty has flnandal assets arwj fIna￿la1 Ilablllues of a klThJ that quallfy as a basts flnanclal 1rtstnjr￿tt.
Basis finaKial ir6trunents are Iniilally ￿NI*d at ¢rdt*attlon Val￿ and 5ubwuethtiy IrEoured at tlEir
settlernent val￿.
D•btors
Tra(È and other debtor5 ale recogni5ed at the seltlernent affr￿nt due af*r any Irad2 ithxount offered.
PrepayTrEnts are valued at the amunt prepaid net of arty tra¢Je dlxwThts due.
Stocks
str￿￿8 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 l*nd
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 acC￿nt.
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 tra￿fer of fund% to a third party and arrwnt due to Settle dAigation can be
meayjred ot e5titnated reliably. Crethtors aThJ provtsS)ns are r￿)rr￿llY reco8ni5ed at their settlew￿t arrount after
allow￿ for arty trade discounts due.
Taxatlon
The charity is exernpt from tax on Its charIta￿e attl￿t￿$.
Fund accountlnR
Llnre5lricied funds can be used in accordan￿ wlth the charftable objective5 at the dtscrption of the tW5tee5.
Restrfjtted fund5 can only te l￿d 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.
FUrt￿r 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 COntri￿tIon F¢nslon st￿me. ContrftrAJtiors payable to chaiiws Fa￿1£#}
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 Fina￿la1 Statements- C*￿tiN￿d
f r the Year Ended 31 ￿rnber 2025
INVESTMENT INCO
31.12.25
Total
31.12.24
Total
funth
UrKe5trKied Resufjc￿d
fuThJ5
funtts
Dep)5it accwnt interest
399
399
512
TRusfEES' REAIUNEf14TION AND 6EIEFITS
There ￿re no intstees, renwr*rdllon or othèr benefits for the year ended 31 Deceffi￿r 2025 rnr for the year
enthd 31 D￿ern￿r 2024.
There were no tnL4tees exFen5es pald for the year e￿ed 31 Decem￿1 2025 rKJr for year eThled
31 Decetnber2Q4.
STAFF COSTS
31.12.25
31.12.24
Waees atvj saiarfes
Other F￿￿00n costs
26,573
1,329
26,%X)
1.285
27.9)2
28.185
The average rnoniNy nUrn￿r 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 mar*gerfEnt Fwsonnel of tIE tr￿L were £27.902.
COIAPARATtVES FOR THE STATEMENT OF FIl￿NcilL 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
InvestrY*nt 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 Decerntr￿r 2￿5
COMPAKATNES FOR THE STATEMENT Cf ￿NANC￿ AcnvmES. contlbyjed
Unrestrtted
luTh
Restslcted
fuThJ
Total
fund5
NEf INCOIAEIIEXPENDITUREI
13,0541
13,0541
RECONCILLATION OF FUNDS
Total fut￿5 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 Decen￿er 2W25
33.720
BOOK VALUE
At 31 December 2￿25
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 FIna￿la1 Statements. contIn￿l
for Year Ended 31 DeCeM￿r 2025
DEBTOPS: AWOUNTS FALLING DUE VIIThIN ONE YEAR
31.12.25
31.12.24
Trade debtors
VAT
PrepaynpThts ￿ accwed i￿Ome
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 fu￿1$
Unrestrtcted l￿d$
Ge￿ra1
61.228
1,073
62.301
TOTAL FUM)S
61.228
1,073
62,301
Net moverr*nt in funds, In¢iu(*d in t￿ aEove are as follow
Incomi
resources
Resource5 Movement
exwnded
in funds
G￿erdI 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 Staten*nts- ContiN￿d
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 f￿dS
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 C￿￿ch in the sum of £9,CM)) 12024.. £9,LKX)I during the s*ar to assist b*ith
payrr*nt of saiarfes.
An additiDrtyal £4,0￿ was r*dYed fcf wrtw of charity inyovements.
Pa¢e12

Heath Christian PA)rAt5￿￿T￿l
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 I￿orne
Dernsit ￿coUnt intere5l
399
512
CharEtabie actmtles
S￿p InCL￿e
51.Q3
49.217
Total IncomlY4 resour¢•s
68,312
63,373
EXPENDITURE
Charltable actlvliles
Wages
Pet￿10n5
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•
I￿ependent examinailon
EquiprrEnt rentsi
C(mputer exFenses
FlnarKe
Athertising
1,320
1.585
180
1,631
2.716
4.852
4.C81
Total res￿r￿ expnded
67,239
66.427
Net kncomtrllèxpÈndlturtrl
1.073
13.0541
Thls page dtM rmx form part of the staujtory financial statements
Pa£e13