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Company registration number: 05499369
Charity registration number: 1112948
Tend Trust
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 July 2025
Tend Trust
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—3
Independent Examiner's Report | 4
Statement of Financial Activities (including Income and Expenditure Account) | 5
Balance Sheet | 6
Notes to the Financial Statements | 7—9

Page 1
Tend Trust
Company No. 05499369
Trustees' Report For The Year Ended 31 July 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 July 2025.
Objectives and Activities
Aims and Objectives
The objectives as set out in the memorandum and articles of assocation are to promote Christian education and evangelism both in the UK and worldwide and to undertake, finance and provide for famine relief and food aid throughout the world.
This would be unertaken by supporting and providing for:

- worldwide educational assistance (including provision of grants and other funding to individuals and communities);

- technical and engineering aid
- aid to hospitals and medical projects worldwide
- providing medical assistance and other aid to people with disability and injury in any part of the world
- purchase and supply of food, clothing, medical supplies and equipment to provide relief of famine, poverty or suggering throughout the world
- providing aid and relief to third world countries by direct aid or funding of existing aid and development projects and charities

Public Benefit
The principal objects of the Company are the advancement for the public benefit of education and health, the preservation and protection of public health generally, the relief of persons who are in need, hardship or distress and the prevention and relief of poverty.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
During the financial year the charity undertook various activities to strengthen the governance of the charity with a view to furthering charitable activities in the future. This included compliance costs with lawyers and accountants.
Structure, Governance and Management
Governing Document
The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 5th July 2005 and is a registered charity number 1112948.
Page 1
Page 2
Tend Trust
Trustees' Report (continued)
For The Year Ended 31 July 2025
Reference and Administrative Details
Trustees
Mr D Lilley
Dr C Lilley (appointed 06/05/2025)
Charity Number
1112948
Company Number
05499369
Independent Examiner
Matt Ryan FCCA
Numbers Limited
Chartered Certified Accountants
32 High Street
Wendover
Bucks
HP22 6EA
Page 2
Page 3
Tend Trust
Trustees' Report (continued)
For The Year Ended 31 July 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr D Lilley Trustee
20 April 2026

Page 3
Page 4
Tend Trust
Independent Examiner's Report to the Trustees of Tend Trust
For The Year Ended 31 July 2025
Independent Examiner's Report to the Trustees of Tend Trust
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also 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 your charity’s accounts as 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.
Matt Ryan FCCA
21 April 2026
Numbers Limited
Chartered Certified Accountants
32 High Street
Wendover
Bucks
HP22 6EA
Page 4
Page 5
Tend Trust
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 July 2025
Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Unrestricted funds |
| Notes | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 23,245 | -
EXPENDITURE ON:
Charitable activities: | 4
Charitable activities |  | (23,245 ) | -
NET INCOME/(EXPENDITURE) |  | - | -
NET MOVEMENT IN FUNDS |  | - | -
RECONCILIATION OF FUNDS:
Total funds brought forward |  | - | -
TOTAL FUNDS CARRIED FORWARD | 7 | - | -

The notes on pages 7 to 9 form part of these financial statements.
Page 5
Page 6
Tend Trust
Balance Sheet
As At 31 July 2025
Balance Sheet

| 2024
--- | ---
| Total funds
| Notes | £
FUNDS OF THE CHARITY
TOTAL FUNDS | 7 | -

For the year ending 31 July 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr D Lilley Trustee
20 April 2026

The notes on pages 7 to 9 form part of these financial statements.
Page 6
Page 7
Tend Trust
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Tend Trust is a company limited by guarantee, incorporated in England & Wales, registered number 05499369 and registered charity number 1112948 . The registered office is .
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 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
All incoming resources are included in the Statement of financial activities when the company is legally entitled to the income and the amount can be quantified with reasonable accuracy and the likelihood of receipt of the income is probable.
2.3. Resources Expended
Expenditure is recognised once there is a legal or constructive obligation committing the charity to the expenditure, it is probable that settlement will be required, and the amount can be measured reliably.
All expenditure is accounted for on an accruals basis and includes attributable VAT which cannot be recovered.
Types of Expenditure
Costs of Raising Funds
These comprise the costs associated with attracting voluntary income and the costs of trading activities undertaken to raise funds. This includes fundraising campaigns, marketing, and the costs of any trading subsidiaries.
Expenditure on Charitable Activities
These include all costs directly related to the delivery of the charity’s objectives and services, together with an appropriate allocation of support costs.
Support Costs
Support costs represent indirect costs necessary to facilitate charitable activities but which do not themselves directly relate to those activities. These include governance costs, finance, HR, IT, and office administration.
Support costs are allocated to activities on a basis consistent with the use of resources.
Governance Costs
Governance costs include those incurred in the governance of the charity’s assets and are primarily associated with constitutional and statutory requirements. These include audit fees, legal advice for trustees, and costs of trustee meetings.
Grants Payable
Grants payable are recognised in the period when the charity has a present obligation (legal or constructive) as a result of a past event, it is probable that a transfer of economic benefits will be required, and the amount can be reliably estimated.
Page 7
Page 8
Tend Trust
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Donations and gifts | 23,245 | -

4. Analysis of Expenditure

| 2025
--- | ---
| Support costs (see note 5 )
| £
Charitable activities | 23,245

5. Support Costs

| 2025
--- | ---
| Charitable activities
| £
General administration | 240
Governance costs | 23,005
| 23,245

6. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
Page 8
Page 9
Tend Trust
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Movement in Funds

| As at 1 August 2024 | Income | Expenditure | As at 31 July 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | - | 23,245 | (23,245 ) | -
Total funds | - | 23,245 | (23,245 ) | -

8. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
9. Related Party Disclosures
During the year trustees made donations totalling £23,245 (2024: nil) to support the charitable activities of the charity.
10. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 9