Charity registration number 1004774 (England and Wales)
Charity registration number SC039220 (Scotland)
Company registration number 026344401England and Walesl
THE CHRISTIAN INSTITUTE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

THE CHRISTIAN INSTITUTE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Rev R P Benlley-Taylor
Rev G R Curry
Rev D R J Holloway
Mr T E James
MrMTSJudge
Rev J HA Leggett
Mr K J Nelson MBE
Rev Dr WJ U Philip
Prof PA Robinson
Rev Dr R D Tumbull
Key Management Personnel
Mr C Hart (Director, deceased 13 MarGh 2024)
Mr C Kelly (Director, appointed 5 August 2024)
Mr S Calvert (Deputy Director}
Mrs J Coulson {Head of Staffing and
Supporter Development)
Mr J Erringlon (Head of Opèrations)
Mr D Greatorex (Head Of Policy and Research)
Mr S Webster (In-house Solicitor)
Charity number (England and Wales)
1004774
Charity number (Scotland)
SC039220
Company number
02634440
Registered office
Wilberforce House
4 Park Road
Gosforth Business Park
Newcastle upon Tyne
NE12 8DG
Auditor
Azets Audit Services
Bulman House
Regent Centre
Gosforth
Newcastle upon Tyne
NE3 3LS
Bankers
Bank of Scotland
33 Old Broad Street
London
United Kingdom
EC2N 1 HW

THE CHRISTIAN INSTITUTE
CONTENTS
Page
Twstees. report
Independent auditor's report
9-12
Statement of financial a¢tivities
13-14
ststement of financial position
15
Statement of cash flows
16
Notes to the financial statements
17-34

THE CHRISTIAN INSTITUTE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial statemenls for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies sel out in note 1 to the
financial statements and comply with the charity's Articles of Association, Ihe Companies Acl 2006, the Charities
and Truslee Investment (Scolland) Act 2005. the Charities Accounts (S¢otland) Regulations 2006 (as amended) and
'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republio of Ireland {FRS
102)" (effective 1 January 2019).
Colin Hart 1963- 2024
On 13 March 2024, The Institute's chief executive, Colin Hart. was called home by the Lord to be wth Him in glory.
We give thanks to God for a servant-hearted man who devoted his life lo The In5titule in Ihe service of his Lord and
Saviour Jesus Chrisl. Colin wanted to equip believers to live out their fatth publicly as well as privately. It was this
sense of calling that led to the founding of The Institute, and over the last 35 years helped shape Ihe UK'S legal,
political and cultural landscape. Colin was its first chief executive, a position he would hold until his death.
The Iruslees appointed Ciaran Kelly as the new director of the work of The Institute on 5 August 2024. Mr Kelly had
fulfilled the role of acting chief executive in the interim. The appoinlmenl was made with the unanimous support of
the trustees and followed a rigorous appointment and interview process.
John Burn OBE 1938- 2024
The Inslitute's founder and first Chairman, John Burn, also passed into glory in October 2024. He served as
Chaimian until 2021. and remained closely involved as a Irustee, a member of the staff recruitment fk3nel. and as a
lose friend and advisor to Colin Hart.
Objectives and activities
The prÈncipal activity of The Institute is the furtherance and promotion of the Christian Religion in the United
Kingdom and elsewhere, and the advancement of education in accordance wilh the doctrines and ptinciples sel out
in Ihe Doctrinal Basis in the Articles of Association. Within Ihis The Institute seeks lo promote Christian influence in
a secular world. It does so by dissemiF)ating Chrislian teaching relevant to current moral and elhical debates over
marriage and the family, educalion. religious liberties, medical ethics, vice and the constitution. It seeks to inform
and educate governmenl. the media and the public at large about such teaching,. and to encoufage Christian men
and women in their own witness by helping to equip them for it in whatever sphere God has placed them. The
principal means it uses are ils own publications, websile. lectures and conferences providing theological,
philosophical and practical arguments in support of the biblical worldview.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activilies the
charity should undertake.
Volunteers
The trustees continue to be grateful for the unstinting efforts of the volunteers who help the worf( of The Institute.
Many have voluntarily given their time to speak at Institule meelings. given seminars to staff and helped in Ihe
organisation of The Instilule's meetings around the UK. The hospitality of Christians and congregations around the
UK is a great blessing to slaff as Ihey host meetings and help such events to run smoothly. There are also Ihose
who are willing to advise The Institute, giving to The Institute their professional knowledge and expertise. During
2024 volunteers conlinued to help with mailings al Wilberforce Housè, often at short notice.
Truslees do not receive any payment or benefits for their work as a trustee.

THE CHRISTIAN INSTITUTE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and perfomiance
The main activities undertaken to further the charitable purposes of The Institute for the public benefit are
des¢ribed in this section.
The Institute continues to respond to the large number of individual enquiries which come in by tdephone. post
and email. During 2024, The Instilute recorded almost 12,000 such enquiries. More complex questions are dealt
with by slaff qualified to explain Christian teaching across the range of areas The Institute covers.
Both the website and Annual Review, referred to below, include The Institute's doctrinal basis and beliefs on many
contemporary issues.
The Institute's meetings enable it to encourage Christians across the country to be a positive Christian influence
and to pray for the nation. Over the course of the year, staff spoke to more than 23,000 people al 427 events in-
person and online. Every church meeting outlines biblical principles which underpin The Institute's work. and
shows how Ihose biblical principles should affect Christian involvement in today's sociely. During 2024, The
Institute provided biblical teaching on a range of areas, including on the Bible's call to obey governing aulhorities,
and the role of parenls. Supporters were also encouraged to participate in the General Election.
Many supporters first learn about The Instilute's work at one of its meetings.
Although audio recordings are rarely made of regular meetings in churches, many of The Institute's other meetings
are recorded. The majority of these are available froffl The Institute's website in the form of free thwnloadable
audio files. There were a totsl of 91,000 audio downloads from The Institute's website in 2024.
Every year The Institute holds a series of lectures given by guest speakers. In 2024, il was renamed 'The Colin
Hart Lectures. in memory of our late Director, and the theme was Christian friendship. Mike Judge gave a biblical
introduction and some examples of friendships from Scripture- Instttute Chairman Revd Dr Richard Turnbull spoke
about the 'Oxford Holy Club. and the 'Clapham Sect,; Kenneth Brownell's theme was the Haldane brothers.. and
David Campbell spoke about a group of young missionaries known as the Cambridge Seven.
During the year The Institute continued its programme of ongoing staff Iraining. which reviews the ethical, social
and legal issues taken up by The Institute over the years. Sessions were held both in-person and online by Social
Policy Analyst Dr Sharon James. The Institute also continued its theological seminars for staff. In addition. Institute
staff were addressed by visiting speakers on a range of topics.
Of The Institute's total mailing list of 63.000 people, around 5,500 are church leaders or representatives at a given
thurch. The Institute's financial support comes from its mailing list, including from many of these churches and
church leaders. Church leaders often say how much The Institule's briefings help them in their preaching and
pastoral work. Hundfeds of churches use The Institute's material in their prayer meetings and se￿1￿$. The
Institute is also aware that thousands of individual Christians on The Institule's mailing list use the material in their
own prayers. Many use the material to promole discussion about Christian teaching in their homes and
communities.
The Institute is contacted almost every week by the media
local and national radio, TV and news outlets
usually to request a Christian view on an event, issue or argument upon which the media has chosen to report. In
2024 there were 113 opportunities. The Institute also responded to individual journalists, requests for information
on ethical and moral issues.

THE CHRISTIAN INSTITUTE
TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
As well as being clear about Christian belief, in any consideration of contemporary moral and ethical issues it is
imperative that the facts are presented in a way which enables them to be easily understood. This means a large
amount of slaff time and resources is spent researching and writing about an issue from a Christian perspective in
order lo produce publicalions accessible to all. In addition, The Institute publishes research into issues of religious
liberty which directly affect The Institute, its supporters and other religious charities.
The Institute's websile continued to provide a valuable means of disseminating information about the application of
the Christian faith to contemporary issues. During 2024 there were 8,800,000 visits to The Institute's websile. The
Institute's website slories are also posted on social media sites such as Facebook, where il has a combined
following of more than 100,000. There were 2.300.000 views of over 500 Institute videos that were posted online
in 2024. Also posted were video guides to voting in the General Election.
The Institule produced eight new publications in 2024. as well as four newsletters, its Annual Review and two
Week of Prayer leaflets, to provide clear and accurate information on a range of issues from a Christian
perspedive. The publications were used by Christians, politicians. journalisls and the general public.
Ahead of the General Election. The Institute published materials for sUPPOrters to help them engage with the
democratic process. An Eleotion Briefing was published for Greal Britain, which provided factual informalion about
the policies of the main political parties and key background information on recent legislation. A booklet for
SUPPOrters in Northern Ireland was also published.
The Instilule updated ils leaflets for supporters on assisted suicide and conversion therapy. A new version of Ihe
assisted suicide leaflet for supporters in Scotland was also published.
Two new leaflets were produced by The Instilute's Education team-. one introducing the work and another
designed to help parents engage with their child's school.
Throughout the year, The Institute's Education Department continued to equip Christians to be salt and light in the
education system. The team gave tailored praclical advice lo 138 parents. teachers and school governors, helping
them wilh a variety of queries, for example, relating to running Christian unions, collective worship. religious
educalion and how issues of sexual ethics and gender can be dealt with in school.
UK
Prior to the General Election, The Institute produced videos, bO0￿etS and articles to help Christians engage in the
democratic process.
During 2024, The Institute continued to raise awareness of the thfeat to gospel freedom that the proposed bans on
'conversion Iherapy. could pose. The Inslitute's Let Us Pray campaign also coY)tinued to grow. In FePxuary, Jason
Coppel KC produced a legal opinion on Lloyd Russell-moyle MP'S Privale Member's Bill. It said the Bill would
cause a 'serious intrusion. into the ordinary work of churches and interfere with 'legitimate expression of gender
critical views.. In the same month, Aidan O'Neill KC published a legal opinion on the Scottish Government's
proposed law, which he called "ill-lhought out. and Yundamentally illiberal..
The Institute became concerned that the Consejvative Government's plan to widen the definition of 'extremism'
would harm Chrislian freedom. A briefing was sent to the Joint Committee on HLtman Rights to highlight concerns.
Ciaran Kelly and Sharon James continued their 'War of the Worldviews, tour with stops in Preston, Belfast, Leeds
and Exeter. The presentation is a robust examination of the impact of Critical Theory on society and the church,
and how Christians should respond.

THE CHRISTIAN INSTITUTE
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Great Britain
Throughout the year, The Instilute continued to liaise with other like-minded groups lo coordinate opposition to
attempts to change the law on assisted suicide. Supporters across the British Isles were kept fully informed of the
latest developments, and encouraged to contact their elected representatives.
Following the General Election, The Inslitute wrote to Culture Secretary Lisa Nandy to urge her to tighten
restrictions on gambling.
Wales
Slaff spoke at 36 Institute meetings in Wales during 2024, attended by over 850 people.
In October. Institute supporters were asked to contact their Mss to urge them to vote against a pro-assisted
suicide motion being debated by the Welsh Parliarnenl. The motion was defeated.
The Institute challenged the Welsh Government over plans for a ¢hild-tracking database that risked undennining
the role of parents.
Scouand
In Scotland, The Institute held 85 in-person and online meetings which were attended by over 5,900 people. Thi5
inclLtded a series of Let Us Pray meetings, covering the issue of 'conversion therapy..
In February. more than 400 people attended a Let Us Pray conference in Glasgow.
Northern Ireland
During 2024 staff spoke at 103 meelings in Northern Ireland which were attended by over 4,400 people. This
included a special meeting for younger people, considering the themes of idenlity and woAdview. Staff a150 gave
interviews to a range of Norlhern Ireland media ouuets, and The Institute called on Northern Ireland's Department
for Communities to introduce better regulation ofthe gambling industry.
Republic of Ireland
The Inslilule continued holding public meetings in the Republic of Ireland and exploring the devekjpment of the
work there.
In August. An Institiuid Chriostal (also known as The Christian Institute Ireland) was incorporated in Ireland as a
Company Limited by Guarantee. An application for charitable status is being considered by the Charities
Regulator.
Legal Defence Fund
The Institute's Legal Defence Fund is a restricted fund. It is used to finance the cosl of legal actions and their
associated campaign work in cases of national importance for religious liberty. It is available to support Christians
who daim to have been unlawfully harassed or discriminated against because of Iheir faith,. or other cases where a
precedent could be set affecting Chflstian believer5. During 2024 it was used, among other cases, lo:
Support a Christian parent to pursue a complaint to the Department for Education, with a threat of judicial
review. The complaint asked the Department to investigate the use by her children's school of materials
promoting gender ideology, in breach of rules prohibiling political indoctrination in schools. The
investigation conduded with the school confirming that it had "recentlf updated its curriculum and that it
would not teach any lesson on gender identity in the future.
Advise a number of street preachers and street preaching groups on the best way to approach local
councils in light of apparent restrictions on Gospel preaching. We also hosted a training morning for street
preachers to help them better undersland their rights and responsibilities.

THE CHRISTIAN INSTITUTE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Develop a new 'Charter' for street preachers in relation to their rights and responsibilities.
Assist ¢hur¢hes. Christian charities and individuals to avoid legal disputes whilst remaining true to their
Christian convictions. This included=
helping a number of Chrislian event or retreat venues and churches to adopt policies lawfully
restricling accommodation or facilities, where appropriate. on the basis of biological sex, andlor
helping them deal with challenges that had arisen;
helping a number of Christians who sought advice on running their businesses in accordance with
Chrislian principles whilst operaling within equality law..
helping Christian employees facing pressures in the workplace because of a confFict belween their
faith and some aspecl of their job le.g. becausè of an unbalan￿d approach to EDI and a resulling
impact on freedom of expression).
Fundraising disclosures
The year-on-year fundraising activities of The InstitLrte have been minimal. The Institute does not..
contact Fls supporters by telephone in order to solicit donations-
sell, or in any way. share details of its own supporters with third parties.,
reveal the details of any donation unless requiied to do so by a lawful authorrty:
use third parties, such as telephone call centres. lo contact potential donors on The Instrtute's behalf-
retain the services of a professional fundraiser or consultant-
apply for loltery funding.
None of the staff have a fundraising brief. In general, fundraising events are not held. The Instilute's mailing lisl is
flee of charge to join. All of The Institute's postal and electronic mailings (in common with most of the meetings}
have as their primary aim the furtherance of the charitable objects by disseminating in-house literature and
encouraging the recipients to pray about andlor take action on a particular issue. Many postal mailings do contain a
reply slip inviting the recipient to make a donation and email communications include an opportunity to make a
donation via The Inslitute's website. However, the trustees believe the cost of isolaling the expendilure attributable
to this would be greater than the expenditure itself.
Financial review
The work of The Institute is financed almost entirely by gift income. It receives no public funding. The gifi income in
Ihe year under review, including gifts to the restricted funds. was £4.259,699 against £3,500,843 for the previous
year.
At the end of 2024 the liquid resources available for the general work of The Institute stood at £1,039.436. The
trustees wish to record their thanks to all The Instilule's supporters for their prayers, advi￿, words of
encouragemenl, and not leasl the generosity of their giving. The trustees are particularly encouraged by the
continuing growth in committed and regular giving. This is a great help in planning and budgeting.
The InslitLrte's forecasts and projedions for the next ￿e1ve months show that the charily should be able to continue
in operational existence for Ihat period. The Institute has a strong positive cash position and is brecasting that this
will continue to be the case. The trustees have stress lesled their forecasts, taking into account various scenarios,
and remain confident that the uncertainlies do not cast significant doubt on The Institute's ability to continue as a
going concern. Based on the factors set oul above the trustees believe that it remains appropriate to prepare the
financial statemenls on a going concern basis.
Policy on reserves
The truslees have examined the requirement for reserves in the light of the main risks to The Institute. The trustees
adopted the policy of holding in resetve unrestricted funds, not committed or invested in tangible fixed assets,
equivalent lo three months, expenditure. The emphasis is on affording a measure of proleclion against a sudden
and unpredicted fall in income or an unpredicted demand on expendilure. This policy is kept under review by the
trustees.

THE CHRISTIAN INSTITUTE
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Investments
The trustees have considered the need to safeguard and invest the cash resources of the Charity, and Ihat the
Executive Committee have sufficient expertise lo make investment decisions. A Fixed Asset Inveslmenl is in place
with the COIF Charilie5 Investment Fund.
Further to this Fixed Assel Investment, cash resources are placed with a range of financial institutions with AAA
rats'ng or similar to provide a relum on funds without placing undue reliance on any one institution.
Risk management
The trustees have identtfied the major risks to which Ihey believe The Inslitute is exposed. Where appropriate,
systems or procedures have been established to minimise those risks. Internal conlrol risks are minimised by the
implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure
compliance with health and safety requirements covering staff. volunteers, and visitors lo The Institute's premises.
The trustees believe that corruption, bribery and unfair actions as well as being contrary to Christian beliefs also
hamper development and impede progress. The trustees insist on inlegrity in all aspects of The Institute's activities
and expect the same from all those who work with The Institute.
Plans for future periods
Under God, The Institute shall continue the work of promoling Christian influence in a secular world. and, by means
of publications, website, lectures and COnferen￿S, provide theological, philosophical and practical arguments in
support of the biblical Worldview.
Structure, govemance and management
The charily is a company limited by guaranlee and is governed by ils Artides of Association. It was incorporated on
1 August 1991 and registered with the Charity Commission in England on 16 October 1991. It was entered on the
Scottish Charity Register on 29 January 2008. The members ofThe Institute have no shareholdings but in the event
of a winding up each has undertaken to conlribute to the payment of liabilities such an amount as may be required
not exceeding a total of £1. The number of guarantees as at 31 December 2024 totalled 13. The members of The
Institute include currenl trustees and foimer trustees.
The charily is govemed by its Council of Management which meels al least three times a year to sd strategy and
oversee governan￿. The chief executive has operational responsibility.
The trustees, who are also the directors for the purpose of cofflpany law, and who served during the year and up to
the dale of signature of the financial statements were..
Mr R L Badams
(Resigned 8 August 2025)
Rev R P Benlley-Taylor
RevGRCury
Rev D R J Holloway
Mr T E James
MrMTSJudge
Rev J H A Leggett
Mr K J Nelson MBE
Rev Dr W J U Philip
Prof P A Robinson
Rev Dr R D Tumbull
Mr J Burn OBE
(De￿ased 25 October 2024)

THE CHRISTIAN INSTITUTE
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Recruitment and appointment of The Council of Management
other than in these paragraphs Council Members are referred to as truslees. They are appointed by the Company in
general meeting. They must be members of the company and will therefore have affirmed agreement to the
Doctrinal Basis of The Institule. Thereafter, the aim is lo have a mix of experience and skills.
Each year one-third of Council Members retire by rotation and those retiring are eligible for re-eleclion.
The Council has appoinled an Execulive Committee comprising three members of The Council whose meetings are
normally attended by the chief execulive. This committee operates under specific terms of reference which delegate
certain functions to it from The Council and reports its decisions fully and promptly to The Council. The Executive
meets at least three times a year.
Induction and training of trustee5
New trustees are recruited from individuals who are known to support Ihe work of The Institute. NEW trustees are
given an induction briefing which includes..
The obligations of trustees including the latest guidance from the Charity Commission for England and
Wales and the Office of the Scottish Charily Regulator.
The Articles ofAssociation, and any operational documents adopted by the trustees.
The latest trustees, report and financial ststements, and infomiation on the current financial position of the
Institute.
Future plans and objectives.
Minutes of the Irustees. meetings for the twelve months preceding appointment.
New trustees with little previous experience of trusteeship are strongly encouraged to attend a course or seminar
dealing with the role and responsibilities of a trustee. They. along with all trustees, are also required to complete
'Declaration of Interests, and 'Fit and Proper Person, forms. All trustees take seriously their obligations to maintain
their knowledge and attend relevant courses and seminars.
Pay Policy for Key Management Personnel
The trustees consider that they, togelher with the individuals lisled in Note 25, comprise the Key Managemenl
Personnel (KMP) of The Instilute in charge of directing and controlling the Charity, and running and operaling the
activities on a day-tIFday basis.
The pay of the KMP is reviewed annually. No truslee receives remuneration for work as a truslee. For KMP who are
employees the trustees benchmark against inflation and against the pay levels of individuals in other sectors with
similar roles and responsibilities. Pay leve15 are then set using this information together wilh budget and forecast
information, ensuring that The Institute can afford any proposed increases. The trustees then agree any uplift to
remuneration.

THE CHRISTIAN INSTITUTE
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Statement of trustees, responsibilities
The trustees, who are also the directors of The Christian Institute for the purpose of company law, are responsible
for preparing the Trustees, Report and the financial statements in accordan￿ wilh applicable law and United
Kingdom A¢￿UntIng Standards (United Kingdom Generally A¢￿pIed Accounting Practice).
Company Law requires the trustees to prepare financAal 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 thal year.
In preparing these financial slalemenls, the trustees are required to..
select suitable accounting policies and then apply them consistently.
obseNe the methods and principles in the Charities SORP..
make judgements and estimates that are reasonable and prudenl-, and
prepare the financial statements on the going concem basis unless it is inappropriate lo presume that the charity
will continue in operation.
The trustees are responsible for keeping adequate accounting records that disdose with reasonable accuracy at
any time the financial position of the charily and enable them to ensure that the financial statements comply wtth the
Companies Act 2006, the Charities and Trustee Investment (Scotland} Act 2005 and the Charities Accounls
(Scotland} Regulations 2006 (as amended). They are also responsible for safeguarding the assets of Ihe charity
and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
In accordance with the company's articles, a resolution proposing thal Azets Audit Services be reappointed as
auditor of the company will be put at a General Meeting.
Disclosure of infomiation to auditor
Each of the trustees has confimied that there is no infomiation of which they are aware which is relevant to the
audit, but of which the auditor is unaware. They have ftjrther confimed Ihat they have taken appropriate steps to
identify such relevanl information and to establish that the auditor is aware of such information.
The truslees, report was approved by the Board of Trustees.
Rev Dr R D Tumbull
Trustee
i11.g1.Lc)z

THE CHRISTIAN INSTITUTE
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS AND TRUSTEES OF THE CHRISTIAN INSTITUTE
Opinlon
We have audited the financial statements of The Christian Instilule (the 'charity') for the year ended 31 December
2024 which comprise the statement of financial activities, Ihe slatemenl of financial position, the slatement of cash
flows and notes lo the financial statements, including significant accounting policies. The financial reporting
framework thal has been applied in their preparation is applicable law and United Kingdom Accounting Standards.
including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Rapublic ol
lrnland (Uniled Kingdom Generally Accepted Accounling Practice).
In our opinion, the financial statements:
give a true and fair view of the state of the charitable Company's affairs as at 31 December 2024 and of its
incoming resources and application of resOUr￿S. including its income and expenditure, for Ihe year then
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting practi￿.,
and
have been prepared in accordance with the requirements of the Companies Acl 2006, the Charities and
Trustee Investment {ScoUand) Act 2005 and regulation 8 of the Charilies Accounts (SGoUand) Regulations
2006 (as amended).
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing (UK) {ISAs {UK)} and applicable
law. Our responsibilities under those standards are further described in the AuditoRs responsibilities for the audit ol
the financial statements section of our report. We are independenl of the charily in accordance with the ethical
requirements that are relevant lo our audit of the financial statements in the UK. including the FRC'S Elhical
Standard, and we have fulfilled our other elhical responsibilities in accordance with these requirements. We believe
that the audit evidence we have oblained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial slalements. we have concluded thal the trustees, use of the going concem basis of
accounting in the preparalion of the financial statements is appropriate.
Based on the work we have performed, we have not idenliFied any material uncertainties relating to events or
conditions thal. individually or collectively, may cast significanl doubt on the charity's ability to continue as a going
concern for a period of at least Iwelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the truslees with respect to going concern are described in the
relevant sections of Ihis report.
Other inforniation
The other information comprises the information included in the annual report other than the financial statements
and our audito¢s report thereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial slalements does not cover the other information and, except to the extent
otherwise explicitly staled in our report, we do nol express any form of assurance conclusion Ihereon. Our
responsibility is to read the other informalion and, in doing so, consider whether the other information is malerially
inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears
to be materially misstated. If we identrfy such material inconsistencies or apparent material fflisstatements, we are
required to determine whether this gives rise to a material misstatemenl in the financial slalements themselves. If,
based on the work we have performed, we conclude thal there is a material misstatement of this other information,
we are required to report that fact.
We have nothing to report in this regard.

THE CHRISTIAN INSTITUTE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS AND TRUSTEES OF THE CHRISTIAN INSTITUTE
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the trustees. report for the financial year for which the financial statements are
prepared. which includes the directors, report prepared for the purposes of ¢ompany law, is consistent with the
financtal statements,. and
the directors, report in¢luded within the truslees, report has been prepared in accordance with applicable legal
requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of Ihe charily and its environment obtsined in Ihe course of the
audit, we have not identified material misstatements in the directors, report included within the trustees, report.
We have nothing to report in respect of the following matters in relalion to which the Companies Act 2006 and the
Charities Accounts {ScoUand) Regulations 2006 (as amended) require us to report lo you if, in our opinion-.
adequate and proper accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us- or
the financial statements are not in agreement with the accounting records and returns- or
certain disclosures of trustees, remuneration specified by law are not made- or
we have not received all the information and explanations we require for our audit., or
the trustees weie not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of Ihe small companies, exemptions in preparing the trustees, report and from the
requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the statement of trustees, responsibilities. the trustees, who are also the directors of the
charity for the purpose of company law, are responsible for the preparation of the financial stalemenls and for being
satisfied that they give a true and fair view, and for such internal conlrol as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misslalement, whether due to fraud or
error. In preparing the financial statements, the trustees are responsible for assessing the charily's ability to
continue as a going concern, disclosing, as applicable, matters related to going concem and using the going
concern basis of accounting unless the trustees either intend lo liquidate the charitable company or to cease
operations, or have no realistic altemative but to do so.
Auditorfs responsibilities for the audit of the financial statements
We have been appointed as auditor under section 44{1){c) of the Charities and Trustee Investment {Scotland) Act
2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations fflade or
having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement. whether due to fraud or error. and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always delect a material misstatement when it exists. Misstatements can arise from fraud or
errof and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. https'.11
.frc.org.uklauditorsresponsibilities. This description forms part of our auditols report.
10-

THE CHRISTIAN INSTITUTE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS AND TRUSTEES OF THE CHRISTIAN INSTITUTE
Extent to which the audit was considered capable of detecting irregularlties. including fraud
Irregularities. including fraud, are instances of non-compliance with laws and regulalions. We design procedures in
line with our responsibilities, outlined above and on the Financial Reporting Council's websile, to deteGt material
misstatements in respect of irregularities, including fraud.
We obtain and update our understanding of the entity, its activities, its control environment, and likely future
developments, including in relation lo Ihe legal and regulatory framework applicable and how the entity is complying
with Ihat framework. Based on this understanding, we identify and assess the risks of malerial misstalemenl of the
financial statements. whether due to fraud or error, design and perform audit procedures responsive to those risks,
and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes
consideration of the risk of ads by the entity that were contrary to applicable laws and regulations, including fraud.
In response lo the risk of irregularitie5 and non-compliance with laws and regulations, inGiuding fraud, we designed
procedures which included-.
Enquiry of management and those charged with govemance around actual and potential litigation and
claims as well as actual, suspected and alleged fraud.,
Reviewing minutes of meelings of those charged with governance-
Assessing the extenl of compliance with Ihe laws and regulations considered to have a direct material
effect on the financial statements or the operations of the entity through enqLfiry and inspection..
Reviewing financial statement disclosures and testing to supporting documentation to assess complian
wilh applicable laws and Tegulations-
Performing audit work over the risk of management bi35 and override of controls. including testing of
journal entries and other adjustments for approprialeness. evaluating the business rationale of significant
transactions outside the normal course of business and reviewing aGcounting estimates for indicators of
potential bias.
Because of the field in which the charity operales, we idenlffied the following areas as those most likely lo have a
material impact on the financial statements,. health and safety and compliance wilh both Ihe UK Companies Act and
UK CharitiesAct.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities. including those
leading to a malerial misstatement in the financial statements or non-complian￿ with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions reflected
in the financial statements, as we will be less likely to become aware of instances of norFcompliance. The risk of
not delecling a material misstatement resulling from fraud is higher Ihan for one resulting from error, as fraud may
involve collusion, forgery, intentional omissions. misrepresentalions, or the override of internal control.
Use of our report
This report is made solely to the Gharilable company's members, as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006 and to the regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our
audit work has been undertaken so thal we might state to the charttable CoMpan￿S members and Irustees thosè
matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent
permilted by law, we do not accept or assume responsibility to anyone other than the charitable company, the
charitable company's members as a body, and the charitable company's trustees as a body, for our audit work, for
this report, or for the opinions we have formed.
11

THE CHRISTIAN INSTITUTE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS AND TRUSTEES OF THE CHRISTIAN INSTITUTE
Simon Brown BA ACA DChA {Senlor Ststutory Auditor)
forand on behalf of Azets Audit Servl¢e$
Chartered Accountants
ststutory Auditor
Bulman House
Regent Centre
Gosforth
Newcaslle upon Tyne
NE3 3LS
12-

THE CHRISTIAN INSTITUTE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Currentfinancial year
Unrestricted Restricted
funds
funds
2024
2024
Total
Totsl
2024
2023
Note$
AA
Donations and lega¢ies
Investments
Other income
3,947,691
34,935
1,893
312.008 4,259.699
8,141
43,076
1,893
3.500,843
28,077
13.047
Totsl income
3,984.519
320.149 4.304,668
3,541,967
Raising funds
44,931
5,669
50,600
51.594
Charitable activities
3,547,715
108,174
3,655,889
3.146,994
Other
1.685
1,685
1,580
Total expenditure
3.594,331
113,843
3.708.174
3.200,168
Net gainsl{losses) on investments
13
2.720
2,720
10,213
Net movement in funds
392,908
206,306
599.214
352,012
Fund balances at 1 January 2024
3,368,481
358,267 3,726,748
3,374.736
Fund balances at 31 December 2024
3.761.389
564.573
4,325,962
3,726,748
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.
13-

THE CHRISTIAN INSTITUTE
STATEMENT OF FINANCIALACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Prlor financial year
Unrestricted Restrlcted
funds
funds
2023
2023
Total
2023
Notes
Donations and legacies
Investments
Other income
3,211,663
23.816
3.647
289,180 3,500,843
4,261
28,077
9,400
13.047
Total income
3,239,126
302,841
3,541,967
Raising funds
47,003
4,591
51,594
Charitable activities
3.099.833
47,161
3.146,994
Other
1,580
1,580
Totsl expenditure
3,148,416
51,752
3,200,168
Net gainsl(losses) on investhienls
13
10,213
10,213
Net movement in funds
100.923
251.089
352,012
Fund balances al 1 January 2023
3,267,558
107,178 3,374.736
Fund balances at 31 December 2023
3,368,481
358.267 3,726,748
14-

THE CHRISTIAN INSTITUTE
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Tangible assets
Investments
15
16
1.594,573
123,095
1,577,893
120,375
1,717.668
1,698,268
Current assets
Stocks
Debtors
Cash at bank and in hand
17
18
3,730
473.217
2,325,293
4,214
281.668
1.958,979
2,802,240
2.244,861
Creditors: amounts falling due within
one year
19
(193,946)
{216,381)
Net current assets
2,608,294
2,028,480
Total assets less current liabilities
4.325,962
3.726.748
Income funds
Restricted funds
Unfestricled fu
Designated funds
General unrestricted funds
21
564,573
358,267
22
1.004.285
2.757,104
501,178
2,867.303
3.761.389
3,368.481
4,325,962
3,726,748
The financial statemenls were approved by the Trustees on .....
OLJ
Mr T E James
Trustee
Company registration number 02634440
15-

THE CHRISTIAN INSTITUTE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flows from operating attivities
Cash generaled from operations
26
428.388
76,723
Investing actlvities
Purchase of tangible fixed assets
Investment income re￿iVed
{105,150)
43,076
(42,880)
28.077
Net cash used in investing activities
{62,074)
(14,803)
Net cash used in financing activities
Net increase in Gash and cash equivalents
366.314
61,920
Cash and cash equivalents at beginning of year
1.958.979
1,897,059
Cash and cash equivalents at end of year
2,325,293
1.958,979
16-

THE CHRISTIAN INSTITUTE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
Charity inforn)ation
The chariiy is a private company limited by guarantee, registered in England and Wales and consequently
does not have share capital. Each of the truslees is liable to contribute an amount not exceeding £1 towards
the assets of the charity in Ihe event of liquidation. It is also a registered charity in England atKI Wales. and in
Scotland.
The address of its registered office is.. Wilberforce House, 4 Park Road, Gosforth Business Park, NewGastle
upon Tyne, NE12 8DG.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's Articles of AssocialK)n, the
Companies Act 2006, the Charities and Trustee Investment (Scotland) Acl 2005, the Charities Account5
(Scotland) Regulations 2006 (as amended), FRS 102 'The Financial Reporting Standard applicable in the UK
and Republic of Ireland. I'FRS 102°} and the Charities SORP "Accounting and Reporting by Charities..
stalemenl 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)" (effeclive 1 January
2019). The charity is a Public Benefit Entity as defined by FRS 102.
The financial slalements are prepared in sterling. which is the functional currency of the charity. Monetary
amounts in these finanGial statements are rounded lo the nearest £.
The financial statements have been prepared under Ihe hislorical cost convention, modified to include listed
inveslments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial slatemenls, the Trustees have a reasonable expectation that the Charity
has adequate resources to continue in operational existence for the foreseeable future. The charity has a
strong posilive cash position and is forecasling for this to continue to be the case.The Trustees have stress
tested their forecasls. taking into account various scenarios and remain confident that there are no material
uncertainties thal cast signtficanl doubt on the charity's ability to continue as a going concem. Thus the
Truslees 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
objeotives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes lo the financial statements.
1A Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be
received and the amount of the income receivable can be measured reliably. The following specific policie5
are applied to particular categories of income.
Donations
Donations are recognised when the charily has been notified in wriling of the amount and settlement is
foreseeablè. In Ihe evenl that a donation is subject to conditions that require a level of performance by the
charity before the charity is entitled lo the funds, the income is deferred and not recognised until either those
conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charily and it is
probable that these Conditions will be fulfilled in Ihe reporting period.
17

THE CHRISTIAN INSTITUTE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
Legacies
Legacy gifts are recognised on a case by case basis following the grant of probale when the administratorl
executor for the eslate has communicated in writing the amount and seltlement is foreseeable. In the event
that the gift is in the fomi of an asset other than cash or a financial asset traded on a recognised stock
exchange, recognition is subject lo the value of the gift being reliably measurable with a degree of reasonable
accura¢y and the tille to the asset having been transferred to the charity.
Grants receivable
Grants are recognised when the charity has an entillement to the funds and any conditions linked io the
grants have been met. Where perfomiance conditions are attached to the grant and are yet to be met, the
income is recognised as a liability and included on the balance sheet as deferred income to be released.
Invesbnent income
Investment income consists of bank interest and returns from investments held. Bank interest is recognised
on a received basis.
Other income
Other income relales to the sale of teaching malerials related to the work of The Institute, such as theological
books and CDS. It is recognised on receipt of the money from the sale. Other income also records income
received from Insuran￿ claims made and refunded legal costs during the year.
1.5 Expenditure
All expenditure is recognised once there is a legal or constructive obligalion to thal expenditure. it is piobable
settlement is required and Ihe amount can be measured reliably. All costs are allocaled to the applicable
expenditure heading that aggregate similar costs to that category. Wheie costs cannot be directly attrtbuted to
particular headings they have been apportioned between the activities they conlribute to on a reasonable,
justifiable and consistent basis.
Raising funds
Expenditure on raising funds includes Ihe costs of all fundraising aclivities induding charges made by third
parties for the processing of donations on The Institule's behalf and the charges made by financial institutions
for processing deposits.
Charitable activities
Charitable expenditure comprrses those costs incurred by the charty in the delivery of its aclivilies and
services for its beneficiaries. It indudes both costs that can be allocated directly to such activities and those
costs of an indirect nature necessary lo support them.
Governance costs
These include the costs attributable to the charitys compliance wrth constitutional and statutory requirements,
including audit, strategic management and trustees, meetings and reimbursed expenses.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequendy measured at cost or valuation, net of
depreciation and any impaimient losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Freehold land and buildings
Fixtures and fittings
20A Straight Line
25% to 40 % Reducing Balance
The gain or loss arising on the disposal of an assel is detemined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
18-

THE CHRISTIAN INSTITUTE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
{Contlnued)
1.7 Fixed asset Investments
Fixed asset investments, other than programme related investments, are included at market value at the
balance sheet date. Realised gains and losses on investments are calculated as the difference be￿een sales
proceeds and their market value al the start of the year, or Iheir subsequent cost, and are charged or credited
to the Statement of Financial Activilies in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or
charged to the Statement of Financial AGtivities based on the market value at the year end.
1.8 Impairnient of fixed assets
At each reporting end date, the charity reviews the carying amounts of ils tangible assels to delemiine
whether there is any indication that those assets have suffered an impairment loss. If any such Ind￿atIOn
exists, the re¢overable amount of the asset Is estimated in order to determine the extent of the impairment
loss (rf any).
1.9 Stocks
Stocks are stated al the lower of cost and net realisable value.
1.10 Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits. and other short-teim highly liquid
investments that are readily converlible to a known amount of cash and are subject to an insignificant risk of
change in value.
1.11 FinancÉal instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues. of FRS 102 to all of ils financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes paty to the
contraclual provisions of the instrument.
Basic financial assets
Trade and olher debtors are recognised at the settlement amount due after any trade discounts offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Basic financial liabilities
Creditors and provisions are iecognised where the charity has a presenl obligation resulting from a past event
that will probably result in the transfer of funds to a third party and the amounl due to settle the obligation can
be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement
amount after allowing for any trade discounts due.
1.12 Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accofdingly, the
charity is potentially exempt from taxation in respect of income or capital gains received within categories
covered by Chapter 3 Part 11 of the Corporalion Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the exlent that such income or gains are applied exclusively to charitable purposes.
19-

THE CHRISTIAN INSTITUTE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
1.13 Retirement benefits
Penslons and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed
contributions are paid into a pension fund and the charity has no legal or constructive obligalion to pay further
contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to
employee Servi￿ in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they
are due. If contribution payments exceed the contribution due for service. the excess is recognised as a
prepayment.
1.14 Leases
Rentals payable under operating leases, including any lease incentives received, are charged as an expense
to the period to which they relate.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, eslimales
and assumptions about the carrying amount of assels and liabilities thal are not readily apparent from olher
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these eslimales.
The eslimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects {￿lY that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Key sources of estimation uncertainty
Legacies
The charity includes (in its debtors) arnounts due from legacies, where these have been notified prior lo the
year end. These are based on best information re￿iVed prior to complelion of the amounts and are only
estimates made by solicitors which are subject to change.
-20-

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(00

THE CHRISTIAN INSTITUTE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Other income
Unrestricted
funds
Unrestricted Restricted
funds
funds
Total
2024
2023
2023
2023
Sale of books and CDS
Refunded legal costs
1.893
3,647
3,647
9,400
9,400
1,893
3.647
9,400
13.047
-22-

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$3) ￿ ff)
#o
Inr
¢J) ￿ cfj

THE CHRISTIAN INSTITUTE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Charitable activities
Christian
Institute
2024
Christian
Institute
2023
Staff costs
Depreciation and impaimient
Property costs
Conference and meeting costs
Office - prinling. postage and stationery costs
Office- equipment costs
ReferenGe materials
Travel
Professional fees
Bank and financial charges
Loss on disposal fixed assets
General costs
2,019,061 1,867.610
86.648
63,751
169,666
165,922
23,340
31,935
639,458
455,729
129.325
129,607
84,280
86,159
216,243
190,734
ji
250,086
3.369
1,822
2,955
124.981
4.809
2,000
3,626.253 3.123,237
Share of governance costs (see note 9)
29.636
23,757
3,655,889 3.146,994
Analysis by fund
Unrestrtcted funds
Restricted funds
3,547,715 3.099,833
108,174
47.161
3,655,889 3,146,994
Other
Unrestricted Unrestricted
funds
funds
2024
2023
Purchase cost of books and CDS
1,685
1,580
1,685
1,580
-24-

THE CHRISTIAN INSTITUTE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support costs
Governance
costs
2024
2023
Staff costs
2.606
2,606
2,510
Audit fee5
Accountancy
Other governance costs
10,800
2.400
13,830
10.800
2,400
13,830
8,000
4,000
9,247
29,636
29,636
23,757
Analysed be￿een
Charitable adivities
29,636
29,636
23,757
The charitable company allocales cosls directly lo activities as far as possible. then identifies the remaining
costs of its support functions. It then identifies those costs which relate to the governance function. Having
identFfied its governance costs, the remaining support costs are apportioned between the key charitable
aclivilies undertaken during the year. Timesheet data forms the basis for apportionment of these remaining
support costs.
Governance Costs includes payments to the auditors of £10,800 (2023.. £8.000) for audit fees and £2,400
{2023.' £4,000) for non-audit fees.
10 Auditorfs remuneration
Fees payable to the charity's auditor and associates:
2024
2023
Audit of Ihe charity's annLFal accounts
10,800
8.000
Non-audit services
All other non-audit services
2,400
4.000
11 Trustees
None of the trustees or persons connected with them received any remuneration or benefrts in the year for
work as a trustee (2023.. Nil). Directly incurred expenses of the trustees borne by the charity or paid lo or on
behalf of the trustees totalled £18,808 {2023'. £11.863) in respect of travel and CounGil meeting expenses for
all trustees. All claims for expenses are subject lo the charity's normal intemal control procedures.
12 Employees
The average monlhly number of employees during Ihe year was-
2024
Number
2023
Number
50
48
-25-

THE CHRISTIAN INSTITUTE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Employees
(Continued)
Employment ¢o$ts
2024
2023
Wages and salaries
Social security costs
Other pension costs
1.608.672
160,678
252,677
1,487,454
148,410
234,256
2.022,027
1,870,120
The number of employees whose annual remuneration was more than £60,000
is as follows..
2024
Number
2023
Number
£60,001- £70,000
£80.001 _ £90,000
13 Net gainsl(losses) on investments
Unrestricted Unrestricted
funds
funds
2024
2023
Revalualion of investments
2,720
10,213
14 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 thal these are applied to its tharitable objects.
-26-

THE CHRISTIAN INSTITUTE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
15 Tangible fixed assets
Frgghold land Fixtur•$ and
and bulldlngs
fittings
Total
Cost
Al 1 January 2024
Additions
Disposals
2,134,072
333,185
105,150
(65,750)
2,467,257
105,150
(65,750)
At 31 December 2024
2,134,072
372,585
2,506,657
Depreciation and impairment
At 1 January 2024
Deprecialion charged in the year
Impairment losses
Eliminated in respect of disposals
611,473
42,681
277,891
43,549
418
(63,928)
889,364
86.230
418
(63,928)
At 31 December 2024
654,154
257.930
912.084
Carrying amount
At 31 December 2024
1.479.918
114,655
1,594,573
At 31 December 2023
1,522,599
55.294
1,577,893
16 Fixed asset investments
Listed
investments
Cost or valuation
At 1 January 2024
Valuation changes
120.375
2,720
At 31 December 2024
123,095
Carrying amount
At 31 December 2024
123,095
At 31 December 2023
120,375
The inveslmenl relales to a COIF Charities Investment Fund. The historical cost of the investment is
£105,000.
-27-

THE CHRISTIAN INSTITUTE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
17 Stocks
2024
2023
Resources. including books and CD'S
3,730
4,214
18 Debtors
2024
2023
Amounts falling due within one year:
Gift aid tax refunds
Other debtors
Legacies
21.959
9,579
441.679
21,436
12,185
248,047
473,217
281.668
19 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Other creditors
Accruals
90,260
71,441
32,245
82,044
65,837
68,500
193,946
216,381
20 Retirernent benefit schemes
Defined contribution schemes
The charity operates a defined contribution pension scheme for all qualifying employees. The assels of the
scheme are held separately from those of the charity in an independenlly administered fund.
The charge to profit or loss in respect of defined contribution schemes was £252,677 {2023 - £234.256).
-28-

THE CHRISTIAN INSTITUTE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
21 Restricted funds
The income funds of the charity in¢lude restricted funds comprising the following unexpended balan￿S of
donalions and giants held on trust for specific purposes..
Movement in funds
Incoming
Ro$our¢*$
Balance at
resources
èxpèndod1 January 2024
Movement In funds
Incoming
R•sour¢g$
Balance at
resources
$xpond•d 31 Dgcember
2024
8alan¢e at
1 January 2023
Legal
Defence
Fund
Growth Fund
Other
Restricted
Fund5
107,178
299,634
1,301
(48,720)
(1.126}
358,092
175
298,395
1.244
(91,914)
(1.419)
564,573
1,906
(1.906)
20,510
(20.510)
107,178
302.841
(51,752)
358,267
320.149
(113,843)
564,573
The specific purposes for which the restricled funds are to be applied are as follows-.
The Legal Defence Fund is used to finance the cost of legal actions and the associated campaign work in
cases of national importance for religious liberty. 11 is available to support Christians who claim to have been
unlawfully harassed or discriminaled against because of their faith.
The Other Restricted FLFnds are used to caplure and monitor any other restricted income over the period and
ensure the expenditure fits the purpose of the donation.
The Growth Fund is lo support the growth of The Institute's work including developing three centres of
excellence. for legal work, media work and supporting Christians.
-29-

c (o
c c
J J o
LL LL f)

r¥io

THE CHRISTIAN INSTITUTE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
23 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restrlcted
funds
funds
2023
2023
Totsl
2024
2023
Fund balances at 31
December 2024 are
represented by:
Tangible assets
Investments
Current assetsl(liabilities)
1,594.573
123,095
1,137,847
1,594,573
123.095
564,573 2,608,294
1.577,893
120,375
1.169,035
1,577,893
120,375
358,267 2,028,480
2,855.515
564.573 4.325,962
2,867,303
358.267 3.726,748
-32-

THE CHRISTIAN INSTITUTE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
24 Operating lease Commitments
2024
2023
Within one year
Be￿een and five years
In over five years
115.059
90,836
59,915
93,954
31.543
205.895
185,412
25 Related party transactions
Remuneration of key management personnel
The remuneration of key management personnel is as follows.
2024
2023
Aggregate compensation
510,992
501,357
The key management personnel (KMP) of Ihe charity comprise the trustees and the following six slaff,. Mr C
Hart {up to 13 March 2024), Mr C Kelly. Mr S Calvert, Mr J Errington, Mr D Grealorex. Mr S Webster and Mrs
J Coulson (from 1 Augusl 2024). The total employee benefrts accruing to the KMP include pension and social
security costs.
Transactions with related parties
During the year the charity entered inlo Ihe following transactions with related parties..
Coalition for Marriage Limited
Coalition for Marriage Ltd (company number 07880604) is an umbrella group of individuals and organisations
in the UK that support traditional marriage. Mr C Hart, The Institute's Chief Executive until 13 March 2024,
was an unpaid Director of Coalition for Marriage Ltd. Mr R Badams was a Trustee of The Instilute and an
unpaid Director of Coalition for Marriage Ltd until 8 August 2025. Mr D Greatorex, an employee of the Institute
and one of its Key Management Personnel, was appointed as an unpaid Director of Coalition for Marriage Lld
on 26 May 2025. Expenses incurred by The Inslitule on behalf of Coalition for Marriage Lld and reimbursed
were £5,80612023.' £6,833). The balance owed by Coalition for Marriage Ltd al 31 December 2024 amounted
to £394 (2023= £242).
-33-

THE CHRISTIAN INSTITUTE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
25 Related party transactions
(Continued)
The Bible Teaching Trust
The Bible Teaching Trust (charity number 1156102) provides teaching and training to Christian organisations
and individuals. Rev Rupert Benlley-Taylor, who is not a Irustee of the Bible Teaching Trust, provides teaching
setvices on behalf of the Trust. The Instilute paid the Trust £1.12912023'. £3.584) for the provision of leaching
and training in the year. In addition expenses relating to the provision of this teaching and training of £168
(2023- £500) were reimbursed.
Richard Turnbull
Richard Turnbull. Trustee of The Instttute, provides teaching and training to The Inslitute. The Institute paid
£3.600 (2023.. £3,900) for the provision of teaching and Iraining in the year. In addition expenses relating to
the provision of this teaching and training of £3.253 {2023- £1,741) were reimbursed.
Scotland for Marriage Limited
Scotland for Marriage Ltd (company number SC411348) is a campaign to support marriage as the union of
one man and one woman in Scotland. Mr C Hart was an unpaid Director of Scotland for Marriage Ltd until 13
March 2024. Mr C Kelly, The Instilute's Chief Executive was an unpaid Director of Scotland for Marriage Ltd
from 14 March 2024. During the year a contribution was made by The Institute to Scotland for Marriage
Limited of £1,950 (2023= £2,050).
26 Cash generated from operations
2024
2023
Surplus for the year
599.214
352,012
Adjustments for=
Investmenl income recognised in stalement of financial aclivities
Loss on disposal of tangible fixed assets
Fair value gains and losses on investments
Depreciation and impairment of tangible fixed assels
(43.076)
1,822
(2,720)
86,648
(28.077)
(10,2131
63,751
Movements in working capital=
Decrease in stocks
(Increase) in debtors
{Decrease} in creditors
13
{114,391)
(186,372)
(191,549)
(22,435)
Cash generatsd from operations
428,388
76,723