**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.
- ●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
page 2
**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
page 3
**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
Page 4
**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
Page 5
**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
Page 6
**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
Page 7
**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
Page 8
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