Marah Trust

	Page
Trustees' Report	1—2
Independent Examiner's Report	3
Statement of Financial Activities (including Income and Expenditure Account)	4
Comparative Statement of Financial Activities (including Income and Expenditure Account)	5
Balance Sheet	6
Notes to the Financial Statements	7—10

The trustees present their report and the financial statements for the year ended 31 March 2026.

Objectives and Activities

Aims and Objectives

The Marah Trust is a Christian charity which exists to respond with compassion and practical support of people who are facing hardship, exclusion, homelessness, food insecurity, isolation or other forms of vulnerability.

Reference and Administrative Details

Trustees

Jacqueline Natt - Chairperson

Tina Cutler - Secretary

Cherril Pope

David Drew

James Dalrymple Hamilton

James Coubrough - Treasurer

Charity Number

XR99544

Company Number

05731514

Principal Address

Open House

Painswick Inn, Gloucester Street

Stroud

Gloucestershire

GL5 1QG

Registered Office

Open House

Painswick Inn, Gloucester Street

Stroud

Gloucestershire

GL5 1QG

Independent Examiner

Malcolm Robinson

59 Kents Raod
Haywards Heath
West Sussex
RH16 4HQ

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Marah Trust

Trustees' Report (continued)

For The Year Ended 31 March 2026

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:

Cherril Pope

Trustee

14 October 2026

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Page 3

Marah Trust

Independent Examiner's Report to the Trustees of Marah Trust

For The Year Ended 31 March 2026

Independent Examiner's Report to the Trustees of Marah Trust

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

Malcolm Robinson

23 September 2026

59 Kents Raod
Haywards Heath
West Sussex
RH16 4HQ

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Marah Trust

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 March 2026

Statement of Financial Activities (including Income and Expenditure Account)

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	98,210	2,635	100,845	82,242
Investments	4	2,864	-	2,864	4,178

		101,074	2,635	103,709	86,420

EXPENDITURE ON:
Raising funds	6	(78,190 )	(2,635 )	(80,825 )	(77,482 )

NET INCOME		22,884	-	22,884	8,938


NET MOVEMENT IN FUNDS		22,884	-	22,884	8,938
RECONCILIATION OF FUNDS:
Total funds brought forward		141,926	-	141,926	132,988

TOTAL FUNDS CARRIED FORWARD	14	164,810	-	164,810	141,926

The notes on pages 7 to 10 form part of these financial statements.

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Marah Trust

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 March 2026

Comparative Statement of Financial Activities (including Income and Expenditure Account)

				2025
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	65,242	17,000	82,242
Investments	4	4,178	-	4,178

		69,420	17,000	86,420

EXPENDITURE ON:
Raising funds	6	(60,482 )	(17,000 )	(77,482 )

NET INCOME		8,938	-	8,938


NET MOVEMENT IN FUNDS		8,938	-	8,938
RECONCILIATION OF FUNDS:
Total funds brought forward		132,988	-	132,988

TOTAL FUNDS CARRIED FORWARD	14	141,926	-	141,926

The notes on pages 7 to 10 form part of these financial statements.

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Marah Trust

Balance Sheet

As At 31 March 2026

Balance Sheet

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	10	3,411	-	3,411	953

		3,411	-	3,411	953
CURRENT ASSETS
Debtors	11	2,387	-	2,387	1,612
Cash at bank and in hand		159,960	-	159,960	140,236

		162,347	-	162,347	141,848
Creditors: Amounts Falling Due Within One Year	12	(948 )	-	(948 )	(875 )

NET CURRENT ASSETS (LIABILITIES)		161,399	-	161,399	140,973

TOTAL ASSETS LESS CURRENT LIABILITIES		164,810	-	164,810	141,926

NET ASSETS		164,810	-	164,810	141,926

FUNDS OF THE CHARITY
Unrestricted Funds				164,810	141,926

TOTAL FUNDS	14			164,810	141,926

For the year ending 31 March 2026 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

Cherril Pope

Trustee

14 October 2026

The notes on pages 7 to 10 form part of these financial statements.

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Marah Trust

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Marah Trust is a company limited by guarantee, incorporated in England & Wales, registered number 05731514 and registered charity number XR99544 . The registered office is Open House, Painswick Inn, Gloucester Street, Stroud, Gloucestershire, GL5 1QG.

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

Income was received from donations, grants, fundraising and other sources of support.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Straight Line
Fixtures & Fittings	25% Straight Line

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

			2026
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	12,437	-	12,437
Gift aid	2,816	-	2,816
Grants	66,437	2,635	69,072
Other	16,520	-	16,520

	98,210	2,635	100,845

			2025
	Unrestricted	Restricted	Total
	funds	funds	funds
	£	£	£
Donations and gifts	12,157	-	12,157
Gift aid	3,219	-	3,219
Grants	32,000	17,000	49,000
Other	17,866	-	17,866

	65,242	17,000	82,242

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Marah Trust

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Investment Income

	2026	2025
	Unrestricted	Unrestricted
	funds	funds
	£	£
Other interest receivable	2,864	4,178

5. Net Income/(Expenditure)

The net income is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible fixed assets - owned	1,199	284
Gain/Loss on disposal of tangible fixed assets	400	-

6. Analysis of Expenditure

			2026
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Raising funds	66,398	14,427	80,825

			2025
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Raising funds	65,143	12,339	77,482

7. Support Costs

	2026	2025
	Raising funds	Raising funds
	£	£
Employee costs	2,452	3,736
Premises expenses	3,801	2,942
General administration	6,584	5,375
Depreciation	1,599	284
Interest payable	(9)	2

	14,427	12,339

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Marah Trust

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Staff Costs

Staff costs were as follows:

	2026	2025
	£	£
Wages and salaries	33,393	34,157
Other pension costs	317	351

	33,710	34,508

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

9. Average Number of Employees

Average number of employees during the year was: 5 (2025: 3)

10. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	737	-	4,592	5,329
Additions	2,982	1,075	-	4,057
Disposals	-	-	(400 )	(400 )

As at 31 March 2026	3,719	1,075	4,192	8,986

Depreciation
As at 1 April 2025	184	-	4,192	4,376
Provided during the period	930	269	-	1,199

As at 31 March 2026	1,114	269	4,192	5,575

Net Book Value
As at 31 March 2026	2,605	806	-	3,411

As at 1 April 2025	553	-	400	953

11. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	2,387	1,612

12. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	651	(25 )
Other creditors	-	132
Taxation and social security	177	-
Accruals and deferred income	120	768

	948	875

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Marah Trust

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

13. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £317 (2025: £351).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

14. Movement in Funds

	As at 1 April 2025	Income	Expenditure	As at 31 March 2026
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	141,926	101,074	(78,190 )	164,810
Restricted funds
General restricted funds	-	2,635	(2,635 )	-


Total funds	141,926	103,709	(80,825 )	164,810

	As at 1 April 2024	Income	Expenditure	As at 31 March 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	132,988	69,420	(60,482 )	141,926
Restricted funds
General restricted funds	-	17,000	(17,000 )	-


Total funds	132,988	86,420	(77,482 )	141,926

15. 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.

16. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

17. 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.

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