Caseware UK (AP4) 2023.0.135 2023.0.135 Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302025-05-303227610336350332276102025-05-302023-10-01falseNo description of principal activity332024-09-30 09789975 2023-10-01 2024-09-30 09789975 2022-10-01 2023-09-30 09789975 2024-09-30 09789975 2023-09-30 09789975 2023-10-01 09789975 2022-10-01 09789975 c:CompanySecretary1 2023-10-01 2024-09-30 09789975 c:RegisteredOffice 2023-10-01 2024-09-30 09789975 d:CurrentFinancialInstruments 2024-09-30 09789975 d:CurrentFinancialInstruments 2023-09-30 09789975 c:FRS102 2023-10-01 2024-09-30 09789975 c:IndependentExaminationCharity 2023-10-01 2024-09-30 09789975 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09789975 b:Trustee1 2023-10-01 2024-09-30 09789975 b:Trustee2 2023-10-01 2024-09-30 09789975 b:Trustee3 2023-10-01 2024-09-30 09789975 b:UnrestrictedFundsGeneral 2023-10-01 2024-09-30 09789975 b:UnrestrictedFundsGeneral 2022-10-01 2023-09-30 09789975 b:UnrestrictedFundsGeneral 2024-09-30 09789975 b:UnrestrictedFundsGeneral 2023-09-30 09789975 1 2024-09-30 09789975 1 2023-09-30 09789975 b:TotalUnrestrictedFunds 2024-09-30 09789975 b:TotalUnrestrictedFunds 2023-09-30 09789975 b:TotalRestrictedIncomeFunds 2024-09-30 09789975 b:TotalRestrictedIncomeFunds 2023-09-30 09789975 c:FullAccounts 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 09789975
Charity number: 1169521











THE LAMBERT DOBSKI TRUST
(A company limited by guarantee)








UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
THE LAMBERT DOBSKI TRUST
 
(A company limited by guarantee)
 

CONTENTS



Page
Reference and administrative details of the company, its Trustees and advisers
1
Trustees' report
2 - 4
Independent examiner's report
5 - 6
Statement of financial activities
7
Balance sheet
8
Notes to the financial statements
9 - 16

 
THE LAMBERT DOBSKI TRUST
 
(A company limited by guarantee)
 

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


Trustees
Robin Aldridge
Andrew Corley
Brian Jones

Company registered number
09789975

Charity registered number
1169521

Registered office
C/O Mingary Cottage Smalley Mill Road
Horsley
Derby
DE21 5BL

Company secretary
Andrew Corley

Page 1

 
THE LAMBERT DOBSKI TRUST
 
(A company limited by guarantee)
 
  
TRUSTEES' REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024

The Trustees present their annual report together with the financial statements of the The Lambert Dobski Trust for the  1 October 2023 to 30 September 2024The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). 
 

Since the company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
 

Objectives and activities
 

a. Policies and objectives
 

The principal object of the charity is the advancement of the evangelical Christian Faith worldwide in accordance with the Statement of Faith in the charity's public Memorandum of Association and in accordance with the Powers detailed in the Memorandum of Association.
 

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
 

b. Activities undertaken to achieve objectives
 

Activities for achieving the charity objectives include the following:
- To support the work of Lance Lambert Ministries in the promotion and provision of access to all books, manuscripts and teaching material produced by Lance Lambert during his lifetime.
- To carry out and direct discipleship, evangelistic and missionary activity. 
- To support, administer, set up or co-operate with other charities, voluntary organisations, clubs or institutions.
 

c. Main activities undertaken to further the company's purposes for the public benefit
 

Through teaching about Evangelical Christian beliefs and practices, the proclamation of the Gospel of Jesus Christ and the promotion of Christian values and moral improvement, Lambert Dobski Trust seeks to bring benefit to individuals and wider society.
By supporting Ministries that are recognised for their work and experience in helping people to develop spiritually, morally, and intellectually, individuals have an improved sense of wellbeing and increased self-esteem as they develop new skills, capabilities and knowledge.






 
 

Page 2

 
THE LAMBERT DOBSKI TRUST
 
(A company limited by guarantee)
 
Achievements and performance
 

a. Review of activities
 

During the year the charity continued its charitable activities of supporting the work of Lance Lambert Ministries.
The charity has made total donations of £105,267 to Lance Lambert Ministries, Hagefen Publishing, The Jerusalem Institute and The Europen Coalition for Israel, and The Vincent Society in accordance with its charitable objectives for the promotion of and provision of access to all books, manuscripts and teaching materials produced by Lance Lambert, carrying out and direct discipleship, evangelistic and missionary activity and support and co-ordination with other charities. Through these donations the charity has given consideration to the considerable public benefit of the advancement of the Christian religion and evangelistic and missionary activity.
The Trustees have invested a proportion of reserves into an independently managed investment fund in order to maximise the potential returns on the charity's surpluses.
 

Financial review
 

a. Going concern
 

After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
 

b. Reserves policy
 

The charity finished the year with a surplus of £67,947 after investment gains and losses  (2023: £19,876 surplus) and reserves of £1,681,752 (2023: £1,613,805). All funds at the end of the year were unrestricted resources. The Trustees are satisfied with the results for the year and expect continued growth in the future.
There are minimal administrative expenses therefore the charity does not need to hold amounts in reserve and the intention of the Trustees is to distribute the maximum amount of reserves possible in continuance of its charitable purposes. The surplus funds held at year end have arisen due to the timing of income and expenditure up to the year end date. 
 

Structure, governance and management
 

a. Constitution
 

The Lambert Dobski Trust is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 10 August 2015.
 

b. Methods of appointment or election of Trustees
 

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.
 

c. Organisational structure and decision-making policies
 

The day-to-day responsibility for the provision of services rests with the Trustees, who ensure that the Trust delivers the service specified and complies with all relevant laws and regulations.
 

Page 3

 
THE LAMBERT DOBSKI TRUST
 
(A company limited by guarantee)
 
Statement of Trustees' responsibilities
 

The Trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).


Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.


The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


 

Approved by order of the members of the board of Trustees on 30 May 2025 and signed on their behalf by:
 




Robin Aldridge
(Trustee)
Page 4

 
THE LAMBERT DOBSKI TRUST

(A company limited by guarantee)
 

 
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024

Independent examiner's report to the 
Trustees of The Lambert Dobski Trust ('the company')

 
I report to the charity Trustees on my examination of the accounts of the company for the year ended 30 September 2024.


Responsibilities and basis of report


As the Trustees of the company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').


Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.


Independent examiner's statement


I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:


1.
accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

2.
the accounts do not accord with those records; or

3.
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

4.
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].



I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.


Page 5

 
THE LAMBERT DOBSKI TRUST

(A company limited by guarantee)
 

 
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024

This report is made solely to the company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.





Signed:      Dated: 30 May 2025

 
Michael Fitch     Chartered Accountants Ireland

 
UHY Hacker Young Fitch
Suite 2.06
Custom House
Custom House Square
Belfast
BT1 3ET
Page 6

 
THE LAMBERT DOBSKI TRUST
 
(A company limited by guarantee)


 
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 30 SEPTEMBER 2024


Unrestricted funds
2024
Total
funds
2024
Total
funds
2023
Note
        £
        £
        £

Income from:






Donations and legacies

3

46

46

33
 
Investments

4

41,974

41,974

42,756
 
Total income
42,020
42,020
42,789
Expenditure on:






Charitable activities

5

115,648

115,648

96,511
 
Total expenditure
115,648
115,648
96,511

Net expenditure before net gains on investments

  

(73,628)

(73,628)

(53,722)
 
Net gains on investments

  

141,575

141,575

73,589
 
Net movement in funds
  
67,947
67,947
19,867

Reconciliation of funds:

  




Total funds brought forward

  

1,613,805

1,613,805

1,593,938
 
Net movement in funds

  

67,947

67,947

19,867
 
Total funds carried forward
  
1,681,752
1,681,752
1,613,805

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 9 to 16 form part of these financial statements.

Page 7

 
THE LAMBERT DOBSKI TRUST
 
(A company limited by guarantee)
REGISTERED NUMBER: 09789975


 
BALANCE SHEET
AS AT 30 SEPTEMBER 2024


2024
2023
Note
£
£

Fixed assets
  

Investments
 9 
1,185,514
1,025,379

  
1,185,514
1,025,379

Current assets
  

Debtors
 10 
372,697
410,922

Cash at bank and in hand
  
126,618
180,464

  
499,315
591,386

Creditors: amounts falling due within one year
 11 
(3,077)
(2,960)

Net current assets 
  
 
 
496,238
 
 
588,426

Total assets less current liabilities
  
1,681,752
1,613,805

Net assets excluding pension asset 
  
1,681,752
1,613,805

Total net assets 
  
1,681,752
1,613,805


Charity funds
  

Restricted funds
 13 
-
-

Unrestricted funds
 13 
1,681,752
1,613,805

Total funds
  
1,681,752
1,613,805

The company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on 30 May 2025 and signed on their behalf by:

Robin Aldridge
(Trustee)
Andrew Corley
(Trustee)

The notes on pages 9 to 16 form part of these financial statements.

Page 8

 
THE LAMBERT DOBSKI TRUST

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The Lambert Dobski Trust is a charitable company incorporated in the United Kingdom under registration number 09789975.
The Charity's registered office is: C/O Mingary Cottage, Smalley Mill Road, Horsley, Derby, DE21 5BL.


2.Accounting policies

  
2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Lambert Dobski Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

  
2.2

Income

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

  
2.3

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

  
2.4

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

Page 9

 
THE LAMBERT DOBSKI TRUST

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

  
2.5

Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

  
2.6

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered.  Prepayments are valued at the amount prepaid net of any trade discounts due.

  
2.7

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.


2.8

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

  
2.9

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

  
2.10

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

Page 10

 
THE LAMBERT DOBSKI TRUST

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3.

Income from donations and legacies



Unrestricted funds
2024
Total
funds
2024
        £
        £
 


Donations

46

46




Unrestricted funds
2023
Total
funds
2023
        £
        £


Donations

33

33



4.

Investment income



Unrestricted funds
2024
Total
funds
2024
        £
        £



Income from listed investments

23,560

23,560

Interest received

18,414

18,414



41,974
41,974



Unrestricted funds
2023
Total
funds
2023
        £
        £



Income from listed investments

22,707

22,707

Interest received

20,049

20,049



42,756
42,756

Page 11

 
THE LAMBERT DOBSKI TRUST

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.

Analysis of expenditure on charitable activities


Summary by fund type



Unrestricted funds
2024
Total
2024
        £
        £



Advancement of the Christian Faith

115,648

115,648




Unrestricted funds
2023
Total
2023
        £
        £



Advancement of the Christian Faith

96,511

96,511


Page 12

 
THE LAMBERT DOBSKI TRUST

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.

Analysis of expenditure by activities




Activities undertaken directly
2024
Support costs
2024
Total
funds
2024
        £
        £
        £




Advancement of the Christian Faith

105,267

10,381

115,648






Activities undertaken directly
2023
Support costs
2023
Total
funds
2023
        £
        £
        £




Advancement of the Christian Faith

86,795

9,716

96,511



Analysis of support costs



Advancing Christianity
2024
Total
funds
2024
        £
        £



Bank charges

187

187

Legal and professional fees

7,116

7,116

Governance costs

3,078

3,078



10,381
10,381



Advancing Christianity
2023
Total
funds
2023
        £
        £



Bank charges

230

230

Legal and professional fees

6,382

6,382

Other support costs

144

144

Governance costs

2,960

2,960



9,716
9,716

Page 13

 
THE LAMBERT DOBSKI TRUST

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.

Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £2,563 (2023 - £2,466).

8.


Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 30 September 2024, no Trustee expenses have been incurred (2023 - £NIL).


9.


Fixed asset investments





Listed investments

£



Cost or valuation



At 1 October 2023
1,025,379


Revaluations
160,135



At 30 September 2024

1,185,514




Net book value




At 30 September 2024
1,185,514



At 30 September 2023
1,025,379


10.



Debtors


2024
2023
£
£



Other debtors
372,697
410,922

372,697
410,922


11.



Creditors: Amounts falling due within one year


2024
2023
£
£


Accruals and deferred income
3,077
2,960
-
-

Page 14

 
THE LAMBERT DOBSKI TRUST

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

12.



Financial instruments


2024
2023
£
£

Financial assets

Financial assets measured at fair value through income and expenditure
126,618
180,464


Financial assets measured at fair value through income and expenditure comprise cash at bank and deposit accounts.


13.

Statement of funds


Statement of funds - current year

Balance at 1 October 2023
£
Income
£
Expenditure
£
Gains/
(Losses)
£
Balance at 30 September 2024
£

Unrestricted funds






General funds

1,613,805

42,020

(115,648)

141,575

1,681,752
 


14.

Summary of funds


Summary of funds - current year

Balance at 1 October 2023
£
 
Income
£
 
Expenditure
£
 
Gains/
(Losses)
£
 
Balance at 30 September 2024
£
 
General funds

1,613,805

42,020

(115,648)

141,575

1,681,752
 

Page 15

 
THE LAMBERT DOBSKI TRUST

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

15.

Analysis of net assets between funds

Analysis of net assets between funds - current period

Unrestricted funds
2024
Total
funds
2024
        £
        £


Fixed asset investments

1,185,514

1,185,514

Current assets

499,314

499,314

Creditors due within one year

(3,077)

(3,077)

Total 


1,681,751
1,681,751



Analysis of net assets between funds - prior period

Unrestricted funds
2023
Total
funds
2023
        £
        £


Fixed asset investments

1,025,379

1,025,379

Current assets

591,386

591,386

Creditors due within one year

(2,960)

(2,960)

Total 

1,613,805
1,613,805

Page 16