Charity registration number 1051624 (England and Wales)
Company registration number 03141912
THE CHRISTOS FOUNDATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
THE CHRISTOS FOUNDATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr M R Ratcliffe MBE
Mrs P R Ratcliffe
Secretary
Mr M R Ratcliffe MBE
Charity number (England and Wales)
1051624
Company number
03141912
Registered office
Wolseley House
Oriel Road
Cheltenham
Glos
United Kingdom
GL50 1TH
Accountants
BK Plus Limited
6 Manor Park Business Centre
Mackenzie Way
Cheltenham
Gloucestershire
England
GL51 9TX
THE CHRISTOS FOUNDATION
CONTENTS
Page
Trustees' report
1
Statement of financial activities
2
Statement of financial position
3
Notes to the financial statements
4
THE CHRISTOS FOUNDATION
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Achievements and performance
Significant activities and achievements against objectives

The charity was inactive throughout the year.

Structure, governance and management

The charity is controlled by its growing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr M R Ratcliffe MBE
Mrs P R Ratcliffe

Statement of trustees' responsibilities

The trustees, who are also the directors of The Christos Foundation for the purpose 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 year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' report was approved by the Board of Trustees.

Mr M R Ratcliffe MBE
Trustee
28 August 2025
THE CHRISTOS FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -

The charity has not been active during the current or preceding year. It received no income and incurred no expenditure, and therefore made neither surplus nor deficit.

THE CHRISTOS FOUNDATION
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2024
31 December 2024
- 3 -
2024
2023
Notes
£
£
£
£
Total funds charity
-
0
-
0

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2024.

The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 28 August 2025
Mr M R Ratcliffe MBE
Trustee
Company registration number 03141912 (England and Wales)
THE CHRISTOS FOUNDATION
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -
1
Accounting policies
Charity information

The Christos Foundation is a private company limited by guarantee incorporated in England and Wales. The registered office is Wolseley House, Oriel Road, Cheltenham, Glos, GL50 1TH, United Kingdom.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Charitable funds

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

1.3
Taxation

The charity is exempt from corporation tax on its charitable activities.

2
Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

 

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

3
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Trustees
2
2
There were no employees whose annual remuneration was more than £60,000.
4
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

5
Status of company

The company is limited by guarantee and therefore does not have any issued share capital.

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