CHARITY NUMBER:SC045896
FRUIT MIINISTRIES
TRUSTEES REPORT
AND ACCOUNTS
FOR THE YEAR ENDED 30th June 2025
FRUIT MINISTRIES
TRUSTEES REPORT
AND ACCOUNTS
FOR THE YEAR ENDED 30th June 2025
| 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 2025
INDEX
FRUIT MINISTRIES
ACCOUNTS
For the year ended 30th June 2025
TRUSTEES
PRINCIPAL CONTACT ADDRESS
INDEPENDENT EXAMINER
REGISTERED CHARITY NUMBER:
Jayne Minto (chair) Sue Simpson (resigned 1st March 2026) Kathryn Brook-Simpson Alan Webster (appointed 1st March 2026) 1 Thorngreen Road Kinrossie Perth PH2 6HR Gareth Jones FCCA Orchard Books & Payroll Ltd 42 Shore Street Nairn IV12 4PX SC045896
Fruit Ministries ACCOUNTS for year ended 30 June 2025
page 1
Charity Number:-SC045896
Fruit Ministries
Trustees' Report
for the period ended 30th June 2025
The trustees' are pleased to present our report and accounts for Fruit Ministries (formerly The Catalyst Foundation) for the period ended 30th June 2025.
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.
Activities & Future Plans
2024-2025 resulted in a year where the trustees felt lead to the pause of all face-to-face gatherings, a reduction in those who were subscribing to the ongoing coaching and a moratorium on accepting new invitations. Spiritually, our sense was that The Lord was ordaining a God-induced ‘year of fallow’, not because anything that had gone before was ‘wrong’, but because we are being moved into what comes next.
Many loyal supporters continued to donate and support Fruit Ministries though this year and an emphasis was placed on ensuring we communicated well; with transparency, honesty and hope.
Whilst existing coaching relationships have continued, frequency has been reduced. This has been an extremely positive sign that God has been leading people from dependency on the coaching, to the fuller integration of this as a lifestyle with The Holy Spirit Himself. This was always our greatest hope.
2025 has been a productive year of ‘clearing the decks’. In line with the ‘year of fallow’ direction we received from God, constructive decisions were made to rationalise all expenditure and systems.
Fruit Ministries ACCOUNTS for year ended 30 June 2025
page 2
Charity Number:-SC045896
Fruit Ministries
Trustees' Report
for the period ended 30th June 2024
Activities & Future Plans (continued)
Communication in 2025 revolved around ‘key points of clarity’, as opposed to ‘set dates in the diary’. Meetings have been conducted via whats app video, to enable face to face contact, without the cost of hiring an on -site venue. This has further cemented the strong bond and unity of vision from the core group of people who continue to partner with Fruit Ministries. However, we go into 2026 knowing that community and relationships are key to us all. We are trusting God will lead the way with that.
All in all, administration activities in 2025 have been a year of intentional stewardship, radical obedience and a shift from overtly basing our ‘worth’ as a charity from ‘action / activities/outcomes, to a focus on measuring that worth on the degree to which we have honoured what God has asked us to do. This we have held to dearly.
We are now entering 2026 with a clear remit; That we are to ‘become’ – for real – all that The Promise endorses, to take us to a place where God fills us with His message and next-steps vision. These messages are being incubated right now – and God is insisting we do not rush to communicate, to act or to promote these yet in any way.
As we step across that threshold into 2026, as a Board we find ourselves passionately responding to the clarion call of Isaiah 6:8 ; whatever the cost, whatever the request, whatever the opposition, whatever the message; ‘here I am Lord, send me’.
Finances
There is a deficit of £2,249 (2024 - Deficit £2,660) resulting from this investment. The trustee's believe that there are sufficient reserves for the ongoing operation of the charity for the duration of 2026 and are reviewing further income streams 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 11th March 2026 and signed on its behalf
Jayne Minto Trustee & chair
Fruit Ministries ACCOUNTS for year ended 30 June 2025
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 2025, 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.
Gareth Jones FCCA Date: 11th March 2026 Orchard Books & Payroll Ltd 3 Wyvis Drive Balloch Inverness IV2 7HP
Fruit Ministries ACCOUNTS for year ended 30 June 2025
Page 4
Charity Number:-SC045896
Fruit Ministries
Statement of Receipts and Payments For the year ended 30th June 2025
| 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 2025 £ £ £ 428 - 428 1,330 - 1,330 - - - 1,758 - 1,758 4,007 - 4,007 - - - 4,007 - 4,007 (2,249) - (2,249) |
Total Funds 2024 £ 962 1,690 - |
|---|---|---|
| 2,652 5,312 - |
||
| 5,312 (2,660) |
Fruit Ministries ACCOUNTS for year ended 30 June 2025
Page 5
Charity Number:-SC045896
Fruit Ministries
Statement of Balances as at 30th June 2025
| 30/06/2025 | 30/06/2024 | |
|---|---|---|
| £ | £ | |
| Cash Funds | ||
| Cash & Bank Balances as at beginning of the year. | 3,723 | 6,383 |
| Surplus for the year | (2,249) | (2,660) |
| Total Cash Funds | 1,474 | 3,723 |
| Liabilities | ||
| Creditors | - | - |
| Provision for Independent Examination | - | - |
| - | - |
Approval
This report was approved by the Board of Trustees on 11th March 2025 and signed on its behalf
XR
Kathryn Brook-Simpson Trustee
Fruit Ministries ACCOUNTS for year ended 30 June 2025
Page 6
Charity Number:-SC045896
Fruit Ministries
Notes to the Financial Statements
for the year ended 30th June 2025
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 2024 Incoming Resources in year Outgoing resources in Year Balance at 30 June 2025 |
30/06/2025 1,330 1,330 |
30/06/2024 1,690 |
|---|---|---|
| 1,690 | ||
| £ - - - |
||
| - |
4. Payments to Trustees
No payments were made to trustees for their activities as trustees.
Fruit Ministries ACCOUNTS for year ended 30 June 2025
Page 7
Charity Number:-SC045896
Fruit Ministries
Notes to the Financial Statements - continued
| for the year ended 30th June 2025 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 30/06/2025 - - - 55 3,952 4,007 Period Ending 30/06/2025 960 1,156 266 - 1,094 62 89 - 250 75 3,952 |
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 |
Fruit Ministries ACCOUNTS for year ended 30 June 2025
Page 8
Issuer
Issuer Gareth Jones Compliance Ltd Document generated Thu, 26th Mar 2026 13:18:48 GMT Document fingerprint 13b37b1f2d8355bddc017ee1b6c0a04e
Parties involved with this document
Document processed Party + Fingerprint Sun, 29th Mar 2026 19:17:36 BST Jayne Minto - Signer (07f3f4ca292fae5cf131b34c54fa494e) Tue, 31st Mar 2026 9:13:07 BST Mrs Kathryn Adele Brook-Simpson - Signer (14dd36a41c2239e7f013774606f657a9)
Audit history log
Date
Action
Thu, 26th Mar 2026 13:18:48 GMT Thu, 26th Mar 2026 13:18:48 GMT Thu, 26th Mar 2026 13:18:48 GMT Thu, 26th Mar 2026 13:18:48 GMT
Thu, 26th Mar 2026 13:18:54 GMT Thu, 26th Mar 2026 13:18:54 GMT Thu, 26th Mar 2026 13:18:56 GMT Sun, 29th Mar 2026 19:16:31 BST Sun, 29th Mar 2026 19:16:46 BST Sun, 29th Mar 2026 19:17:36 BST Sun, 29th Mar 2026 19:17:36 BST
Sun, 29th Mar 2026 19:17:38 BST Mon, 30th Mar 2026 18:32:19 BST
Tue, 31st Mar 2026 9:12:55 BST Tue, 31st Mar 2026 9:13:07 BST Tue, 31st Mar 2026 9:13:07 BST
Envelope generated with fingerprint 287fe3590eef7cd1a69225f25081f942 (35.176.231.177) Document generated with fingerprint 13b37b1f2d8355bddc017ee1b6c0a04e. (35.176.231.177) Jayne Minto has been assigned to this envelope. (35.176.231.177) Mrs Kathryn Adele Brook-Simpson has been assigned to this envelope. (35.176.231.177) Envelope generated Sent the envelope to Jayne Minto for signing Document emailed to party email Jayne Minto viewed the envelope (94.7.39.210) Jayne Minto viewed the envelope (72.153.231.69) Jayne Minto signed the envelope (94.7.39.210) Sent the envelope to Mrs Kathryn Adele Brook-Simpson for signing (94.7.39.210) Document emailed to party email Sent Mrs Kathryn Adele Brook-Simpson a reminder to sign the document. (18.133.63.166) Mrs Kathryn Adele Brook-Simpson viewed the envelope (81.140.188.140) Mrs Kathryn Adele Brook-Simpson signed the envelope (81.140.188.140) This envelope has been signed by all parties (81.140.188.140)
Tue, 31st Mar 2026 9:13:07 BST Signed document confirmation emailed to party email (81.140.188.140) Tue, 31st Mar 2026 9:13:07 BST Signed document confirmation emailed to party email (81.140.188.140) Tue, 31st Mar 2026 9:13:07 BST Signed document confirmation emails have been sent to all parties. Document URL: https://api.signable.app/shareable/envelope?t=e41b589e-3e39-4993-88f6-e d851cfc14e0 (81.140.188.140)