CHARITY NUMBER:SC045896
FRUIT MIINISTRIES
TRUSTEES REPORT
AND ACCOUNTS
FOR THE YEAR ENDED 30th June 2024
FRUIT MINISTRIES
TRUSTEES REPORT AND ACCOUNTS
FOR THE YEAR ENDED 30th June 2024
| CONTENTS Officers & Professional Advisors Trustees' Report Independent Examiners Report Statement of Receipts & Payments Statement of Balances Notes to the Accounts |
Pages |
|---|---|
| 1 2-3 4 5 6 7-8 |
Fruit Ministries ACCOUNTS for year ended 30 June 2024
INDEX
FRUIT MINISTRIES
ACCOUNTS
For the year ended 30th June 2024
TRUSTEES
PRINCIPAL CONTACT ADDRESS
INDEPENDENT EXAMINER
Orchard Books & Payroll Ltd 3 Wyvis Drive Balloch Inverness IV2 7HP
REGISTERED CHARITY NUMBER:
SC045896
Fruit Ministries ACCOUNTS for year ended 30 June 2024
page 1
Charity Number:-SC045896
Fruit Ministries
Trustees' Report
for the period ended 30th June 2024
The trustees' are pleased to present our report and accounts for Fruit Ministries (formerly The Catalyst Foundation) for the period ended 30th June 2024.
Organisation
The organisation was registered as a Scottish Charitable Incorporated Organisation (SCIO) on the 13th August 2015. The SCIO is governed by a constitution. On the 1st November 2019 the charity changed its name to Fruit Ministries.
Appointment and Induction of Trustees
Any person, nominated individual or body who/which wishes to become a Charity Trustee must sign a written application for Charity Trusteeship; and for a corporate body, that application must be signed by an appropriately authorised officer of that body who will remain as the representative of that corporate body until such time as the corporate body informs the Board otherwise. The application will then be considered by the Board at its next Board meeting. The Board may, at its discretion, refuse to admit any person, nominated individual or corporate body, or veto the proposed authorised officer acting as a representative of a corporate body, to Charity Trusteeship.
Charitable Purposes of the Charity ; principal activities of the Charity
The organisation is established for charitable purposes only, and in particular, the purposes are: 1 the advancement of religion; and 2 the advancement of education 3 the advancement of citizenship or community development
The area within which the organisation shall operate (in this constitution referred to as the ‘Area of Benefit’) shall be The Highlands, Scotland and other parts of the UK. The organisation shall promote (but not promote exclusively) its activities and delivery operations to people within the ‘Area of Benefit’, defined as ‘anyone’. These people will be the organisation’s beneficiaries.
The vision of Fruit Ministries is to facilitate a movement across the body of Christ, to become a truly transformed people, so we can transform the world around us, by His Spirit in us.
Currently, the key vehicle for this has been through the creation of The Promise. Starting as a book, being developed into a programme and evolving from there into a blended toolkit for deeper ongoing discipleship. Over the past year we have seen the further extension of people joining this programme of work, leading to incredible impact in people’s lives.
Activities & Future Plans
The Promise Coaching App has seen a steady-state continuation of over 30 people accessing the free and subscribed-for content in the App. Most participants have been from the UK, with a couple of people following the coaching work in America. Feedback continues to be excellent, with particular feedback that emphasises the depth of the discovery as being ‘life-changing’.
In addition to this, The Promise Gatherings continued each month, with a consistent group of people meeting, to share prayer, testimonies and spiritual growth. Fifty percent of these were face to face and fifty percent by zoom, to enable people on different time zones to join us.
2024 saw a strong focus on the delivery of one to one coaching for many who expressed a desire for additional support. Weekly sessions were held and conducted by different members of the board. Huge thanks go to or all the hours they have dedicated to this. Feedback confirms the huge extra value this has brought people, enabling them to identify and address many unseen ‘blind spots’, that have brought a deeper sense of breakthrough.
As we moved from 2024 into 2025, The Board took a month to earnestly pray into the future direction of what now needs to happen. The outcome of this was that the following activities are to continue:
-
●The App content, providing ‘passive’ income from those who subscribe to the coaching content.
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●The monthly Gatherings, with a renewed focus on prayer and hearing other peoples’ stories. ●The personal one to one coaching.
Fruit Ministries ACCOUNTS for year ended 30 June 2024
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Charity Number:-SC045896
Fruit Ministries
Trustees' Report
for the period ended 30th June 2024
Activities & Future Plans (continued)
The App has largely proved a stable platform, but recently, we have been experiencing some challenges with it. These technical issues are currently being investigated and must be fully resolved before a greater influx of subscribers can be accommodated.
In tandem, the Board are taking an extended period of praying into ‘what comes next’. In such a rapidly changing world, our desire is to stay in line with the broader vision and we believe the next six months need to be taken as a minimum, to agree this direction. As a result, we will not be promoting or marketing The Promise, whilst still fully servicing those who are faithfully subscribing.
Finances
There is a deficit of £2,660 (2023 - Deficit £3,637) resulting from this investment. The trustee's believe that there are sufficient reserves for the ongoing operation of the charity for the duration of 2025 and are reviewing further income streams from subscriptions and donations as well as keeping under review ongoing regular expenditure to ensure the charity can meet its obligation.
Approval
This report was approved by the Board of Trustees on 12th March 2025
Trustee & chair
Fruit Ministries ACCOUNTS for year ended 30 June 2024
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Charity Number:-SC045896
Fruit Ministries
Independent Examiner’s Report to Fruit Ministries.
I report on the financial statements of the charity for the year ended 30th June 2024, which are set out on pages 6 to 9.
Respective responsibilities of Trustees and Examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment
(Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section (44)(1)(c) of the 2005 Act and to state whether particular matters have come to my attention. come to my attention.
Basis of Independent Examiner’s Statement
My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination no matter has come to my attention:-
1 which gives me reasonable cause to believe that, in any material respect, the requirements:to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or
2 to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Date: 12th March 2025
Orchard Books & Payroll Ltd 3 Wyvis Drive Balloch Inverness IV2 7HP
Fruit Ministries ACCOUNTS for year ended 30 June 2024
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Charity Number:-SC045896
Fruit Ministries
Statement of Receipts and Payments For the year ended 30th June 2024
| Notes Receipts Donations Income from Chartable Activities 2 Other Income Total Receipts Payments Charitable activities 4 Independent Examination Fee Total resources expended Surplus/ (Deficit) for year |
Unrestricted Restricted Total Funds Funds Funds 2024 £ £ £ 962 - 962 1,690 - 1,690 - - - 2,652 - 2,652 5,312 - 5,312 - - - 5,312 - 5,312 (2,660) - (2,660) |
Total Funds 2023 £ 522 460 - |
|---|---|---|
| 982 4,619 - |
||
| 4,619 (3,637) |
Fruit Ministries ACCOUNTS for year ended 30 June 2024
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Charity Number:-SC045896
Fruit Ministries
Statement of Balances as at 30th June 2024
| Cash Funds Cash & Bank Balances as at beginning of the year. Surplus for the year Total Cash Funds Liabilities Creditors Provision for Independent Examination |
30/06/2024 30/06/2023 £ £ 6,383 10,020 (2,660) (3,637) 3,723 6,383 - 50 - - - 50 |
|---|---|
Approval
This report was approved by the Board of Trustees on 12th March 2025 and signed on its behalf
Trustee & treasurer
Fruit Ministries ACCOUNTS for year ended 30 June 2024
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Charity Number:-SC045896
Fruit Ministries
Notes to the Financial Statements
for the year ended 30th June 2024
1. Accounting Policies
The financial statements have been prepared in accordance with the provisions of the Statement of Recommended Practice for Charities. The principal policies which have been used are:
a. Basis of Preparation
The financial statements are prepared under the receipts and payments basis.
b. Income
Income represents voluntary donations and gifts.
c. Allocation of Expenditure
Charitable activities represent the cost incurred in running and upkeep of the charity.
d. Asset Capitalisation
Items of equipment costing in excess of £100 for permanent use by the charity are capitalised in the balance sheet and depreciation is applied at a straight line rate of 25% on cost.
e. Nature and Purpose of Funds
Unrestricted funds are those that may be used at the discretion of the trustees in the furtherance of the objectives of the charity. Funds that are to be used for specific purposes are shown within restricted funds.
2. Income from Charitable Activities
| Income from app & software credits Total 3. Restricted Funds Balance at 1 July 2022 Incoming Resources in year Outgoing resources in Year Balance at 30 June 2023 |
30/06/2024 1,690 1,690 |
30/06/2023 460 |
|---|---|---|
| 460 | ||
| £ - - - |
||
| - |
4. Payments to Trustees
No payments were made to trustees for their activities as trustees.
Fruit Ministries ACCOUNTS for year ended 30 June 2024
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Charity Number:-SC045896
Fruit Ministries
| Notes to the Financial Statements - continued for the year ended 30th June 2024 5. Charitable Activities Training Programme Production Costs Filming & Production Book Purchases Venue Hire Support Costs (note 6) TOTAL 6. Support Costs Accountancy & Book Keeping Advertising & PR Dues & Subscriptions Events & Conferences IT & Software Expenses Postage, Printing & Stationery Communications Travel Expenses Insurance Misc. Expenses TOTAL |
Period Ending 30/06/2024 1,091 - 60 300 3,861 5,312 Period Ending 30/06/2024 1,120 1,488 302 - 412 79 200 - 239 21 3,861 |
Period Ending 30/06/2023 4,054 96 - 50 419 |
|---|---|---|
| 4,619 | ||
| Period Ending 30/06/2023 80 33 30 134 39 25 31 39 - 8 |
||
| 419 |
Fruit Ministries ACCOUNTS for year ended 30 June 2024
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