REGISTERED COMPANY NUMBER: 05929370 (England and Wales)

REGISTERED CHARITY NUMBER: 1119911

Report of the Trustees and

Financial Statements

for the Year Ended 31 August 2025

for

Acts Trust

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Statement of Financial Position

8

to

9

Statement of Cash Flows

10

Notes to the Statement of Cash Flows

11

Notes to the Financial Statements

12

to

19

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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).

I am truly honoured and thankful to share this report, which showcases the incredible impact Acts Trust has made throughout the 2024-2025 period. This year is particularly significant as it represents nearly two decades - nineteen years, to be exact - of our work as a registered charity within the Lincoln community. It is a joy to spotlight the successes of our brilliant team, which is fueled by the passion of roughly 300 volunteers and supported by 26 staff members and casual colleagues.

The past year has played out against a challenging landscape, shaped by the deepening energy and cost-of-living crises alongside a worrying rise in mental health struggles, especially among the youth. Yet, even in the face of these significant social hurdles, our team has remained steadfast. Their dedication to our primary goal - empowering the people of Lincolnshire to break the cycle of poverty - has been nothing short of inspiring.

Acts Trust continues to be rooted in the Christian faith, having been founded in 2006 by Alive Church Lincoln (previously known as New Life Lincoln) to grow initiatives first started by church members. It is important to note that while we are faith-inspired, we are never faith-biased; our dedication to supporting every resident of Lincoln, irrespective of their background, gender, ethnicity, orientation, or ability, is absolute.

OBJECTIVES AND ACTIVITIES

Objectives and aims

Our identity is defined by;

Empowerment

We equip individuals to tap into their own inner potential, helping them navigate obstacles and take the lead in transforming their lives for the better.

Boldness

We are unafraid to hold our ground, fueled by a courageous belief that real, lasting change is truly achievable.

Advocacy

We serve as passionate advocates for those who feel unheard. We are our community’s biggest cheerleaders, proving that when people are supported and empowered, they have the power to defeat poverty.

Intelligence

Our team is both insightful and forward-thinking. We prioritise understanding the lived experiences of those we serve, applying creative problem-solving and rigorous self-evaluation to everything we do.

Integrity

As a charity deeply embedded in the local area, we have built a trusted reputation across the city for consistently achieving high-quality, sustainable outcomes.

Our Values: Honour, Empowerment, Determination, Generosity, Excellence, and Relationships.

A Unified Support Programme

Our various initiatives and activities are woven together into a cohesive network, providing all-encompassing, holistic care for every individual we encounter. This joined-up approach ensures that someone coming to us for emergency food aid can easily transition into services that tackle the underlying issues, be it financial coaching, career support, mental

health resources, or the simply our befriending programmes. In the same way, our work with young people ripples outward to include the whole family unit, fostering transformation that truly lasts.

Achievements and Challenges

As the cost of living crisis intensifies alongside growing mental health concerns, we continue witnessing unprecedented demand for our services. These compounding challenges disproportionately affect Lincoln's most vulnerable residents, keeping our teams continuously engaged and deeply committed to both our mission and the people we serve.

RAFT: Our RAFT initiative is still on an upward trajectory, delivering essential crisis relief paired with long-term developmental aid for residents navigating financial instability throughout Lincoln.

Foodbank: By collaborating with several local churches, we operate six distribution hubs that supply emergency food parcels to those in need. Over the past year, we handled 4,001 referrals, which provided 72,469 meals - nearly a third of which (32%) supported children. We are encouraged by an 11% decrease in foodbank usage. This shift highlights our smarter approach: utilising detailed Needs Assessments with our referrers, providing on-site access to Citizens Advice, and successfully transitioning many individuals toward the Community Grocery. Most encouragingly, we’ve had some full-circle moments as many former recipients returned this year as volunteers.

Community Grocery: In February, we celebrated the second anniversary of our Community Grocery at our current site of Beaumont Manor.. This project has seen incredible engagement, with 22,267 visits (a 5% rise compared to last year) from locals seeking nutritious, low-cost food. More than just a shop, it serves as a gateway to empowerment Restore programmes. Over the last twelve months, membership jumped by 938, with an average of 87 members visiting every single day.

Restore Programme: Dedicated to helping adults overcome the complexities of poverty, our Restore Programme has continued to deliver quality face-to-face support. Our impact this year includes:

-405 total enrollments in the Restore Programme

-152 individuals connected to ongoing, multi-agency assistance through our Restore Triage process

The Restore System, our custom triage software, remains a vital tool. Thanks to the "No Wrong Door" project (funded by UKSPF), we offer foodbank referrers free access to our Needs Assessment tool, ensuring more accurate signposting. Additionally, for the second year in Winter 24/25, the system has been instrumental in managing warm pack referrals across the wider Lincolnshire area.

International Welcome Café: Our Thursday afternoon meetups at Alive Lincoln Central remain a cornerstone for community integration. This year, the International Welcome Café provided a friendly space for 152 people arriving from 31 different nations, helping them find their footing and build connections in their new home.

Energize: Our youth work, serving those aged 8–18 in schools and community hubs, continues to evolve as we realign our support structure to mirror Alive Church’s three locations (North, South, and Central Lincoln) to ensure more localised impact. This year was especially significant as it marked our final summer supported by Children In Need. We celebrated this milestone with a vibrant summer programme that reached over 1,500 people, reinforcing the relationships built during the school year. Looking ahead, we are currently navigating the transition of the Energize project over to Alive Church. This began with Alive Central in March 2025. We are focused on creating a seamless handover that ensures the legacy of our youth work continues to thrive within the church's long-term vision.

Night Light & Twilight Services:Our Night Light Cafés continue to provide a vital sanctuary across Lincolnshire. Hosted within various churches and charities and staffed by skilled volunteers, these spaces offer a peaceful environment for individuals in mental health distress. This initiative stands as a premier example of how the voluntary sector and the NHS can collaborate to produce tangible results. By providing a non-clinical alternative for support, we have successfully reduced the strain on emergency services. Key highlights from the 2024-2025 period include:

- Impactful Diversion: We recorded 383 instances where guests were successfully diverted from clinical services across the county, ensuring they received the right support in a community setting

- Widespread Reach: Our Night Light cafés saw a remarkable 20,327 attendances throughout Lincolnshire, highlighting the deep-rooted need for these safe spaces

- Twilight Service: Our Twilight provision also played a key role, supporting 430 attendances during the year.

Our Team:

Our greatest strength continues to be the remarkable individuals, both our professional staff and our selfless volunteers, whose heart for our mission fuels everything we do. Their passion is the engine behind our work to empower people and break the cycle of poverty.

We also recognise that we cannot do this work in isolation. We are incredibly grateful for the strategic partnerships we’ve built with numerous organisations that share our heart for Lincoln. Our CEO, Simon Hawking, remains a key voice for Acts Trust, representing our values and mission across various city and county-wide boards and collaborative networks.

Finally, we want to express our deepest gratitude to our funders and donors. Whether you have supported us through a significant grant, a one-off gift, or a faithful monthly donation, your generosity is the lifeline of our organisation. It is your investment that ensures our projects remain effective, sustainable, and capable of reaching those in our community who need it most.

Here is a list of our funders over £2,500. This is both public and non-public funding:

- Alive Church

- BBC Children in Need

- Birchwood Big Local

- City of Lincoln Council

- Garfield Weston Foundation

- Lincolnshire Community Foundation

- Lincolnshire County Council

- Mercers

- National Lottery Community Fund

- NHS Lincolnshire ICB

- Postcode Community

- Reaching Communities

- Transport UK East Midlands

- Trussell Trust

- Veterans Foundation

- Fixed Wire Testers

Our organisational donors over £1,250 during the same year period:

- Faith Church Fellowship

- Lincoln Golf Club

- The Barratt Foundation

Future Plans

The journey Acts Trust has taken over the last 19 years is nothing short of inspiring. As we reflect on nearly two decades of service, we feel exceptionally well-prepared for our 20th year ahead. We are ready to continue empowering individuals to overcome personal challenges while driving meaningful, positive change throughout our city.

As we look toward the 2025-2026 period, Acts Trust is entering an exciting season of transition and growth. Our focus remains on sustainability and expanding our reach to ensure our impact lasts for generations to come.

- Social Enterprise Launch: We are preparing to launch a new social enterprise focused on our Restore System software. By licensing this bespoke triage tool to other towns and organisations, we can share our "smarter working" model across the country while generating sustainable income to reinvest in Lincoln.

- Youth Work Transition: Following years of impactful delivery through Energize, we are moving forward with plans to transition our youth provisions over to Alive Church. This move will allow our youth work to be more deeply integrated into local church communities.

- Night Light Expansion: Building on the success of our mental health cafés, we will directly manage Night Light services across the entire county. This would solidify our role as a key partner in Lincolnshire’s mental health support infrastructure.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05929370 (England and Wales)

Registered Charity number

1119911

Registered office

Beaumont Manor

Beaumont Fee

Lincoln

LN1 1UL

Trustees

Mrs J G Blundell

Mr J G Boughton-Thomas

Mr D Collins

Mr L Delong (resigned 8.2.26)

Mr J Gibson

Ms M J Smith

Mr N J Woodcock

Company Secretary

Ms B Lloyd

Independent Examiner

Steve Robinson ACA

Nicholsons

Chartered Accountants

Newland House

The Point

Weaver Road

LINCOLN

Lincolnshire

LN6 3QN

Approved by order of the board of trustees on 24 May 2026 and signed on its behalf by:

Mrs J G Blundell - Trustee

Independent examiner's report to the trustees of Acts Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.

Responsibilities and basis of report

As the charity's 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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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.

Steve Robinson ACA

Nicholsons

Chartered Accountants

Newland House

The Point

Weaver Road

LINCOLN

Lincolnshire

LN6 3QN

26 May 2026

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

177,266

25,050

202,316

222,155

Charitable activities

4

Acts Core

176,160

540,751

716,911

756,404

Other trading activities

3

14,587

33

14,620

6,050

Other income

11,853

-

11,853

13,275

Total

379,866

565,834

945,700

997,884

EXPENDITURE ON

Raising funds

5

9,303

-

9,303

148

Charitable activities

6

Acts Core

463,442

548,107

1,011,549

883,380

Total

472,745

548,107

1,020,852

883,528

NET INCOME/(EXPENDITURE)

(92,879

)

17,727

(75,152

)

114,356

RECONCILIATION OF FUNDS

Total funds brought forward

272,568

218,737

491,305

376,949

TOTAL FUNDS CARRIED FORWARD

179,689

236,464

416,153

491,305

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

11

19,213

-

19,213

14,117

CURRENT ASSETS

Debtors

12

11,068

4,158

15,226

118,809

Cash at bank and in hand

271,037

232,306

503,343

430,328

282,105

236,464

518,569

549,137

CREDITORS

Amounts falling due within one year

13

(121,629

)

-

(121,629

)

(71,949

)

NET CURRENT ASSETS

160,476

236,464

396,940

477,188

TOTAL ASSETS LESS CURRENT LIABILITIES

179,689

236,464

416,153

491,305

NET ASSETS

179,689

236,464

416,153

491,305

FUNDS

14

Unrestricted funds

179,689

272,568

Restricted funds

236,464

218,737

TOTAL FUNDS

416,153

491,305

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 24 May 2026 and were signed on its behalf by:

Mrs J G Blundell - Trustee

Cash flows from operating activities

Cash generated from operations

1

80,935

44,558

Net cash provided by operating activities

80,935

44,558

Cash flows from investing activities

Purchase of tangible fixed assets

(7,920

)

(4,096

)

Net cash used in investing activities

(7,920

)

(4,096

)

Change in cash and cash equivalents in the reporting period

73,015

40,462

Cash and cash equivalents at the beginning of the reporting period

430,328

389,866

Cash and cash equivalents at the end of the reporting period

503,343

430,328

1.	RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2025

2024

£

£

Net (expenditure)/income for the reporting period (as per the Statement of Financial Activities)

(75,152

)

114,356

Adjustments for:

Depreciation charges

2,823

4,268

Decrease/(increase) in debtors

103,584

(93,396

)

Increase in creditors

49,680

19,330

Net cash provided by operations

80,935

44,558

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.9.24

Cash flow

At 31.8.25

£

£

£

Net cash

Cash at bank and in hand

430,328

73,015

503,343

430,328

73,015

503,343

Total

430,328

73,015

503,343

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

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

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	DONATIONS AND LEGACIES

2025

2024

£

£

Gifts

131,303

145,055

Donations

71,013

77,100

202,316

222,155

3.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Fundraising events

14,620

6,050

4.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

£

Funding

Acts Core

412,193

428,977

Fees

Acts Core

304,718

327,427

716,911

756,404

5.	RAISING FUNDS

Raising donations and legacies

2025

2024

£

£

Fundraising costs

9,303

148

6.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 7)

Totals

£

£

£

Acts Core

1,004,805

6,744

1,011,549

7.	SUPPORT COSTS

Governance

Other

costs

Totals

£

£

£

Acts Core

494

6,250

6,744

8.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Auditors' remuneration

6,250

8,320

Depreciation - owned assets

2,824

4,268

9.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.

10.	STAFF COSTS

2025

2024

£

£

Wages and salaries

409,193

354,131

Social security costs

25,894

20,437

Other pension costs

10,819

9,361

445,906

383,929

The average monthly number of employees during the year was as follows:

2025

2024

Core

30

23

No employees received emoluments in excess of £60,000.

Key management remuneration paid to key management during the year amounts to £152,336 (2024 - £42,946).

11.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

-

12,396

2,548

16,101

31,045

Additions

7,920

-

-

-

7,920

At 31 August 2025

7,920

12,396

2,548

16,101

38,965

DEPRECIATION

At 1 September 2024

-

7,393

2,548

6,987

16,928

Charge for year

-

1,001

-

1,823

2,824

At 31 August 2025

-

8,394

2,548

8,810

19,752

NET BOOK VALUE

At 31 August 2025

7,920

4,002

-

7,291

19,213

At 31 August 2024

-

5,003

-

9,114

14,117

12.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,654

55,873

Other debtors

12,572

62,936

15,226

118,809

13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

24,007

13,285

Social security and other taxes

13,943

6,830

Other creditors

79,291

48,926

Credit card

4,388

2,908

121,629

71,949

14.	MOVEMENT IN FUNDS

Net

movement

At

At 1.9.24

in funds

31.8.25

£

£

£

Unrestricted funds

General fund

272,568

(92,879

)

179,689

Restricted funds

Restore, Foodbank and Community Grocery

181,309

17,919

199,228

Energize

4,402

27,780

32,182

Beaumont Manor

29,322

(27,972

)

1,350

Essentials

2,266

-

2,266

Mental health promotion

1,438

-

1,438

218,737

17,727

236,464

TOTAL FUNDS

491,305

(75,152

)

416,153

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

379,866

(472,745

)

(92,879

)

Restricted funds

Restore, Foodbank and Community Grocery

360,330

(342,411

)

17,919

Energize

174,286

(146,506

)

27,780

Beaumont Manor

31,218

(59,190

)

(27,972

)

565,834

(548,107

)

17,727

TOTAL FUNDS

945,700

(1,020,852

)

(75,152

)

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.9.23

in funds

funds

31.8.24

£

£

£

£

Unrestricted funds

General fund

242,815

26,895

2,858

272,568

Restricted funds

Restore, Foodbank and Community Grocery

117,380

66,787

(2,858

)

181,309

Energize

4,007

395

-

4,402

Beaumont Manor

7,344

21,978

-

29,322

Essentials

3,965

(1,699

)

-

2,266

Mental health promotion

1,438

-

-

1,438

134,134

87,461

(2,858

)

218,737

TOTAL FUNDS

376,949

114,356

-

491,305

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

528,700

(501,805

)

26,895

Restricted funds

Restore, Foodbank and Community Grocery

371,230

(304,443

)

66,787

Energize

69,954

(69,559

)

395

Beaumont Manor

28,000

(6,022

)

21,978

Essentials

-

(1,699

)

(1,699

)

469,184

(381,723

)

87,461

TOTAL FUNDS

997,884

(883,528

)

114,356