Company registration number NI066310 (Northern Ireland)
Charity registration number 100705 (Northern Ireland)
THE PEPPER FAMILY CHARITABLE TRUST
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
THE PEPPER FAMILY CHARITABLE TRUST
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr JF Pepper
Mr SKW Pepper
Rev AW Boyd
Mr SRM Pepper
(Appointed 1 November 2024)
Mr J Trueman
(Appointed 10 October 2024)
Secretary
Mr S K W Pepper
Charity number (Northern Ireland)
100705
Company number
NI066310
Registered office
30 Rowantree Road
Dromore
Co Down
BT25 1NN
Accountants
GMcG PORTADOWN
17 Mandeville Street
Portadown
Craigavon
Co Armagh
BT62 3PB
THE PEPPER FAMILY CHARITABLE TRUST
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Trustees' report
1 - 2
Independent examiner's report
3 - 4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 11
THE PEPPER FAMILY CHARITABLE TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 30 September 2025.

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 charitable company's governing document, the Companies Act 2006 and "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).

Objectives and activities

The charitable company was established on 17 September 2007 and the main objectives of the charitable company are the relief of poverty, the advancement of education and the advancement of religion initially in Zambia and Uganda and in other such places as the trustees may decide. The trustees are responsible for the day to day management of the charitable company.

The trustees have paid due regard to guidance issued by the Charity Commission for Northern Ireland in deciding what activities the charitable company should undertake.

Achievements and performance

During the year, the charitable company made a charitable gift of £8,795 to Fields of Life, a local charity working in Uganda, building schools, drilling wells and other such charitable work, to assist in tackling issues of poverty.

The trustees will continue to provide funding for projects in Uganda and other such places which meets the objectives of the charitable company in the coming year.

Financial review

The surplus for the year amounted to £17,245 (2024 - deficit £18,385). At the year end the charitable company held reserves of £38,414 (2024 - £21,169) which were wholly unrestricted.

Due to the nature of the charities activities the trustees consider it appropriate to maintain a small level of reserves, sufficient to service those costs which are incurred irrespective of the charitable activities carried out in a period. The trustees consider a level of £900 to be appropriate.

The trustees have assessed the major risks to which the charitable company is exposed, and are satisfied that such risks are minimal and that sufficient systems are in place to mitigate exposure to those risks.

Structure, governance and management

The charitable company is a company limited by guarantee and does not have share capital. It is governed by its Memorandum and Articles of Association dated 8 November 2007. The charitable company is registered with the Charity Commission for Northern Ireland. The charitable company is also recognised as a charity with HM Revenue & Customs.

The trustees, who are also 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 JF Pepper
Mr SKW Pepper
Rev AW Boyd
Mr SRM Pepper (appointed 1st November 2024)
Mr J Trueman (appointed 10th October 2024)

Under the requirement of the Memorandum and Articles of Association, all members of the board of directors hold office until the next annual general meeting.

None of the trustees have any beneficial interest in the charitable company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

THE PEPPER FAMILY CHARITABLE TRUST
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -

In preparing this report, the trustees have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

Registered Office:

30 Rowantree Road

Dromore

Co Down

BT25 1NN

Company Registration No: NI066310

Charity Registration No: 100705

The trustees' r eport was approved by the Board of Trustees

Mr SKW Pepper
Trustee
Dated: 28 May 2026
THE PEPPER FAMILY CHARITABLE TRUST
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE PEPPER FAMILY CHARITABLE TRUST
- 3 -

I report on the financial statements of the charitable company for the year ended 30 September 2025, which are set out on pages 5 to 11.

Responsibilities of trustees and examiner

As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

It is my responsibility to:

- examine the financial statements under section 65 of the Charities Act;

- follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Act; and

- state whether particular matters have come to my attention.

Basis of independent examiner's report

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 that in any material respect:

1

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

2

the financial statements do not accord with those records; or

3

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

4

the financial statements 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 financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

THE PEPPER FAMILY CHARITABLE TRUST
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE PEPPER FAMILY CHARITABLE TRUST
- 4 -
Independent examiner's statement

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 financial statements to be reached.

Gillian Johnston ACA
GMcG PORTADOWN
17 Mandeville Street
Portadown
Craigavon
Co Armagh
BT62 3PB
Dated: 28 May 2026
THE PEPPER FAMILY CHARITABLE TRUST
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:
Donations and legacies
2
30,000
-
Expenditure on:
Charitable activities
3
12,755
18,385
Net income/(expenditure) for the year/
Net movement in funds
17,245
(18,385)
Fund balances at 1 October 2024
21,169
39,554
Fund balances at 30 September 2025
38,414
21,169

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
THE PEPPER FAMILY CHARITABLE TRUST
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 6 -
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
39,268
23,089
Creditors: amounts falling due within one year
8
(854)
(1,920)
Net current assets
38,414
21,169
The funds of the charitable company
Unrestricted funds
9
38,414
21,169
38,414
21,169

The charitable company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2025.

The trustees acknowledge their responsibilities for ensuring that the charitable company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the 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.

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 May 2026
Mr SKW Pepper
Trustee
THE PEPPER FAMILY CHARITABLE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
1
Accounting policies
Charity information

The Pepper Family Charitable Trust is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 30 Rowantree Road, Dromore, Co Down, BT25 1NN.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charitable company's governing document, the Companies Act 2006 and "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)". The charitable company is a Public Benefit Entity as defined by FRS 102.

The charitable company has taken advantage of the provisions in the Statement of Recommended Practice (SORP) for charities by applying section 1A of FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary a mounts 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
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charitable company.
THE PEPPER FAMILY CHARITABLE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies (Continued)
- 8 -
1.4
Incoming resources
Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charitable company has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that activity.

Governance costs are those incurred in connection with administration of the charity, including accountancy fees. Other support costs comprise bank fees and sundry costs.

All expenditure is inclusive of irrecoverable VAT.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.

THE PEPPER FAMILY CHARITABLE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 9 -
2
Donations and legacies
Unrestricted
Total
funds
2025
2024
£
£
Donations and gifts
30,000
-
3
Charitable activities
2025
2024
£
£

Travel expenses - Uganda

3,074
-
Charitable gift to Fields of Life
8,795
17,500
11,869
17,500
Share of support costs (see note 4)
66
45
Share of governance costs (see note 4)
820
840
12,755
18,385

All expenditure in the current and prior year are unrestricted in nature.

4
Support costs
Support costs
Governance costs
2025
2024
£
£
£
£

Bank fees and interest

32
-
32
32
General expenses
34
-
34
13

Accountancy fees

-
820
820
840
66
820
886
885
Analysed between
Charitable activities
66
820
886
885
THE PEPPER FAMILY CHARITABLE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 10 -
5
Trustees

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

6
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Total
0
0
7
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

8
Creditors: amounts falling due within one year
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other creditors
34
-
Accruals and deferred income
820
1,920
854
1,920
9
Unrestricted funds

This fund includes all core funding that the charitable company receives and is expendable at the discretion of the trustees for the general purposes of the charitable company.

At 1 October 2024
Incoming resources
Resources expended
At 30 September 2025
£
£
£
£
General funds
21,169
30,000
(12,755)
38,414
Previous year:
At 1 October 2023
Incoming resources
Resources expended
At 30 September 2024
£
£
£
£
General funds
39,554
-
(18,385)
21,169
THE PEPPER FAMILY CHARITABLE TRUST
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 11 -
10
Analysis of net assets between funds
Unrestricted
funds
2025
£
At 30 September 2025:
Current assets/(liabilities)
38,414
38,414
Unrestricted
funds
2024
£
At 30 September 2024:
Current assets/(liabilities)
21,169
21,169
11
Related party transactions

During the year a donation of £30,000 was received from Pepper (Dromore) Ltd, of which one of the trustees is a director. There were no disclosable related party transactions in the prior year.

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