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2025-12-31-accounts

C+M MINISTRIES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR END 31 DECEMBER 2025

C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

CONTENTS

Page
Legal and administrative information 1 - 1
Trustees’ report for the year ended 31 December 2025 2 - 6
Independent Examiner’s report 7 - 7
Statement of financial activities for the year ended 31 December 2025 9 - 9
Balance sheet as at 31 December 2025 10 - 11
Notes to the accounts for the year ended 31 December 2025 12 - 19

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

LEGAL AND ADMINISTRATIVE INFORMATION

TRUSTEES: Mrs Jennifer Cooper – Chair Mr Neil Harvey – Treasurer Mr Stephen Hill Mrs Angela Isbister Mrs Alison Neurauter HERITAGE DIRECTORS: Dr Clifford Hill CHARITY NUMBER: 1029797 REGISTERED OFFICE: Bellingham House 2 Huntingdon Street St Neots Cambridgeshire PE19 1BG INDEPENDENT EXAMINER: Gertrude Nagujja, FCCA 8th Floor, Mapeera House Kampala Road P.O. Box 193968 Kampala Uganda BANKERS: CAF Bank Ltd Lloyds TSB Plc 25 Kings Hill Avenue High Street West Malling Ashford KENT KENT ME19 4JQ TN2 4SS

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

Charitable Status

Registered Charity 1029797 – registered on 7th December 1993.

The Charity’s governing document is a Declaration of Trust dated 26th November 1993. On 25th October 2012 a supplemental agreement was signed by the Trustees regarding the number and appointment of Trustees and submitted to the Charity Commission. C&M Ministries continues to support and develop the heritage work of Clifford and Monica Hill.

Organisation

The Trustees have met on Zoom officially 3 times in 2025: on 29[th] April 2025 and 7[th] October 2025 for general trustees’ meetings; and on 3[rd] June 2025 for the AGM. The trustees also met informally to discuss various on-going matters as required. In accordance with the trustee retirement rota, Alison Neurauter and Stephen Hill were re-appointed for a further term of office at the Trustees meeting on 3[rd] June 2025. Simon Copley continued in the post of Finance Manager.

Risk Management Statement

The Trustees regularly review the major risks to which the charity is exposed and, where appropriate, put in place systems and activity to mitigate those risks. Trustees are committed to ongoing risk assessment and quality monitoring processes. A Trustee Indemnity Policy is in operation as well as other relevant insurance policies.

Objectives and Activities

The Charity’s objects continue to be the promotion of the Christian faith, as set out in the governing document, and supporting the heritage work of the ministry initiated by Dr Clifford and Mrs Monica Hill.

Achievements and Performance

2025 began on a very sad note as we came to terms with the death of Monica Hill, one of the founders of the charity. Monica died very suddenly on 24[th] December 2024 having been working for the ministry right until the time of her death. Although she has obviously been greatly missed, the trustees have strived to ensure that the work of C&M Ministries continues.

A memorial service for Monica was held on 7[th] March 2025. This was attended by over 100 people, with many more viewing live online. The service included tributes from a number of people who had worked with Monica at various stages of her ministry, and it is still available to view on YouTube via a link from our website. The Trustees were encouraged to meet so many ministry supporters at the memorial service and were overwhelmed by the messages from friends from far and wide who knew and worked with Monica throughout her long ministry. These tributes have been added to a special page dedicated to Monica in the Testimonies section of our website.

Following Monica’s death, we received many gifts in memory of Monica. At the April trustees meeting it was agreed that these gifts should be used to continue digitalising our

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

archives, making it available as a resource to future generations on our website. During 2024 all past copies of Monica’s Church Growth Digests were digitalised and added to our website; we also digitally published Monica’s book, ‘East Enders Restoration’ just a month before she died.

The trustees are now pleased to be able to report that many further resources have been digitalised and added to the website. Monica, together with Clifford, ran many in-service training courses for those in leadership, drawing on their experiences of many years of ministry. Using the gifts given in Monica’s memory we have now digitalised the teaching material from the Natural Church Development course that Monica ran in the late 1990s. This was a fascinating, and still relevant course giving insightful theories of how churches grow which is now available to future generations on our website. We have also completed the Church Growth section of the website that Monica was working on at the time of her death.

The general work of C&M Ministries has continued throughout 2025, and the trustees are pleased to report that two new paperback books have been published. Clifford’s book, ‘Today with Amos, Hosea and Micah’ was published in March 2025 and was another in his series of Today with the Prophets. The second book, ‘Seeing the Hand of God’ was written by both Clifford and Monica. Monica had sent the script for proofing just days before she died so it was a great joy that it was published in October 2025, with an accompanying online launch event.

C&M Ministries continues to send out quarterly newsletters to those on our supporter database, with an extra annual prayer letter in the summer for those who do not have internet access.

One of the main aims of the ministry is to collate and catalogue the archival material relating to the 70 years of Monica and Cliff’s national and international ministry, eventually ensuring that it is preserved in an archival library so it can be accessed by future generations. To this aim, the Trustees have been greatly encouraged by discussions with an archival group who are establishing an Evangelical Archive of Christianity in Britain and Ireland in partnership with Manchester University. This group have expressed interest in receiving C&MM’s unique material. Therefore during 2025 the Trustees have ensured that this material has been sorted and catalogued, and discussions to donate the material to the archive are ongoing.

Public Benefit

The Trustees have had due regard to the guidance published by the Charity Commission on Public Benefit and they see a fulfilment of their responsibilities in the following ways:

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

Financial Review

As the work of C&M Ministries has developed throughout 2025, the trustees have been greatly encouraged with the amount of ongoing support and regular donations continuing to be received. This has allowed the trustees to plan and budget for the ongoing heritage work of the charity with confidence.

Regular donations from supporters during the year have continued to cover the general costs of the Charity, enabling it to continue on a stable footing. Following the death of Monica Hill in December 2024, the Charity received many donations in her memory. These were recorded in our accounts as gifts to the Monica Hill Legacy Fund. This fund has been used to digitalise some of Monica’s course notes and other material held in our archives, making it available for reference on our website.

The Charity has not received any major legacies during the year, but the trustees continue to monitor the use of past legacies. Trustees have agreed that legacies and additional gifts should be used, in accordance with the objectives of the charity, to fund both grants and special projects relating to the digitalisation and facilitation of archive material, thus providing greater access through the charity’s website and other organisations.

During the financial year, the Trustees identified a technical arithmetical error and an expense understatement in the 2024 accounts totalling £1,792. While these were internal reporting oversights, we have taken the proactive step of restating our comparative figures to ensure absolute transparency. We have since strengthened our period-end reconciliation procedures and internal oversight to prevent a recurrence. This adjustment ensures our financial reserves accurately reflect the charity's true position.

The Trustees are on constant watch to be good stewards of the resources received and using them in accordance with the donors' expectations. Income and Expenditure are reported and reviewed by the Officers on a quarterly basis, while bank balances are monitored on a monthly or more frequent basis.

Reserves Policy

Reserves are held by the Charity to ensure:

Trustees Statement

The Trustees have continually examined the structures and management of C+M Ministries and are satisfied that it is operating in the best way to fulfil the purposes for which it was established.

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

Responsibilities of the Trustees

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities, preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the Charity, and which enable them to ensure that the financial statements comply with applicable law and regulations. The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

These statements have been reviewed and agreed by the Trustees.

The Trustees confirm that they are in agreement with these responsibilities and that they keep up to date with Charity Law and are continuing to take the necessary action to ensure that their responsibilities are discharged with due diligence.

The report has been prepared having taken advantage of the small companies’ exemption in the Companies Act 2006.

Approved on __/_/2026 29 4

By Jennifer Cooper Chair of Trustees

Neil Harvey Trustee and Treasurer

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

INDEPENDENT EXAMINER’S REPORT

I report to the charity trustees on my examination of the accounts for the year ended 31 December 2025 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the trustees of the charity (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 charity 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 can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:

Emphasis of Matter – Restatement of Comparative figures

I draw attention to Note 1.8 of the financial statements, which describes the correction of prior-period errors related to an arithmetical variance in the Statement of Financial Position and an understatement of operating expenses. These errors resulted in a restatement of the comparative figures for the year ended December 31, 2024. My opinion is not modified in respect of this matter, as the restatements ensure the current statements present a true and fair view.

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

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.

Gertrude Nagujja, FCCA 8th Floor, Mapeera House Kampala Road P.O. Box 193968 Kampala Uganda

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Notes
General
funds
Designated
funds
2025		 Notes
General
funds
Designated
funds
2025		 2024
(Restated)
£
£
£		 £
Incoming resources from generated
funds
Donations, legacies and similar resources
2
Investment income
3
Incoming resource from charitable
activities
4
Total incoming resources
Resources expended
Charitable activities
5
Other
6
Depreciation
Total resources expended
Net income/(expenditure) for the year
Net movement in Funds
Fund balances at brought forward
Fund balances to carried forward		 33,258
0
33,258
2,424
0
2,424
35,682
0
35,682
66
0
66
35,748
0
35,748
20,365
0
20,365
0
0
0
0
0
0
20,365
0
20,365
15,383
0
15,383
93,598
115,622
209,220
108,981
115,622
**224,603 **		 22,454
2,774
25,228
3,219
28,447
24,240
1,370
0
25,610
2,837
204,641
**207,478 **

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006 and has been prepared on the basis that all operations are continuing.

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

BALANCE SHEET AS AT 31 DECEMBER 2025

General
funds
Designated
funds
2025		 General
funds
Designated
funds
2025		 2024
funds
funds		 (Restated)
£
£		 £ £
Notes
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Stock
Debtors
9
Cash at bank and in hand
LIABILITIES
Creditors: Amounts falling due
within one year
10
Amounts falling due over one
year
NET CURRENT ASSETS
INCOME FUNDS
13
Unrestricted Funds:
General funds
Designated funds
TOTAL CHARITY FUNDS		 0 0
0
0
14,714
210,889
225,603
(1,250)
0
0
0
224,353
108,731
115,622
224,353
0
0
0
14,714
210,889		 0
14
192,299
225,603
0		 207,013
(1,250)
0		 (630)
0
224,353
0		 206,383
108,731
0
0
115,622		 90,761
115,622
108,731
115,622		 206,383

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2025. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

The comparative figures for 2025 have been restated to correct a prior period error. This has resulted in a £1,792 reduction in the previously reported total funds carried forward, related to designated funds overstatement in the period ended December 31, 2023.

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

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

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 accounts, so far as applicable to the company.

These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

The accounts were approved by the Board on ___/_____/2026 29 4

Jennifer Cooper Chair

Neil Harvey Treasurer

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. ACCOUNTING POLICIES

1.1 Company Information

The company is a charity registered with Charities Commission, and it is registered at Bellingham House, 2 Huntingdon Street, St Neots, Cambridgeshire, PE19 1BG.

1.2 Basis of preparation

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 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 published on 16th July 2014.

The charity has taken advantage of the provisions in the SORP for charities applying the Charities SORP (FRS102) Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) Issued on 16th July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1st January 2015.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2006 only to the extent required to provide a 'true and fair view'.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The 2025 comparative figures have been restated to correct two prior period errors:

  1. An understatement of administrative expenses by £1,742.

  2. An arithmetical variance in the Statement of Financial Position of £50.

The impact of these corrections is a reduction in the opening Unrestricted Funds for the current year by £1,792. The arithmetical variance has been corrected by adjusting relevant asset and liability categories to ensure the Statement of Financial Position accurately reflects the accounting equation.

The accounts have been prepared under the historical cost convention.

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

1.3 Going Concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The trustees therefore continue to adopt the going concern basis in preparing its financial statements.

1.4 Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific polices are applied to particular categories of income:

1.5 Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity’s purpose.

Designated funds are unrestricted funds earmarked by the trustees for particular future projects or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.

1.6 Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

All costs are allocated to expenditure categories reflecting the use of the resource. Direct cost attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

1.7 Stock

The charity no longer plans to retail books and has been donating or giving away the stocks of books held at 1st January 2023. Any remaining stocks at 31st December 2025 have been reduced to nil value. The production costs of new books and pamphlets are now written off in the year of publication, with distribution of copies as and when requested.

1.8 Prior Period Adjustment

During the current financial year, the Organisation identified certain misstatements in the financial statements for the year ended December 31, 2024; emanating from misstatements and arithmetical errors in the period ended December 31, 2023.

Nature of Errors:

An arithmetical error was identified in the Statement of Financial Position resulting in a variance of £1,792. This has been corrected by adjusting the designated Funds balance carried forward from period ended December 31, 2024.

Operating expenses in the Statement of Profit or Loss were found to be understated by £1,742 due to an oversight in arithmetical processing of the summary balances from the accounting notes to the overall summary of the financial statements, related to other expenses.

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

Impact of Correction:

The errors have been corrected by restating each of the affected financial statement line items for the prior period. The following table summarizes the impact on the comparative figures:

Financial Statement Item Reference As
Previously
Reported
(£)		 Adjustment
(£)		 As
Restated
(£)
Fund balances at brought
forward		 Note 7 (Page 9) 206,383 (1,742) 204,641
Unrestricted Funds -
Designated		 Note 14 (Page 10) 115,672 (50) 115,622
Total Adjustment (1,792)

The comparative information for the prior period has been restated accordingly. These adjustments had no impact on the company's tax position for the current year.

Total expenditure for the prior year has been restated from the £206,383 and £115,672 to £204,641 and £115,622. This restatement ensures that our cost-to-income ratios and charitable spend metrics are reported accurately to our stakeholders.

2. GRANTS, DONATIONS AND LEGACIES

General funds
Designated
funds
2025		 2024
£
£
£		 £
Donations - Regular
Donations – One-off
Gift Aid		 14,916
0
14,916
5,184
0
5,184
13,158
0
13,158
33,258
0
**33,258 **		 22,454
0
0
22,454

3. INVESTMENT INCOME

General
funds
Designated
funds
2025		 2024
£
£
£		 £
Interest receivable 2,424
0
2,424
2,424
0
**2,424 **		 2,774
2,774

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

4. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES

General
funds
Designated
funds
2025		 2024
£
£
£		 £
Sale of books
Royalties
Miscellaneous income		 6
0
6
60
0
60
66
0
66		 3,150
69
0
3,219

5. TOTAL CHARTIABLE ACTIVITES RESOURCES EXPENDED

General
funds
Designated
funds
2025		 2024
(restated)
£
£
£		 £
Cost of resources
Office Cost
Bank Chargers
Publications
IT
Storage
Subscriptions
Advertising
Volunteer Expenses
Insurance
Bookkeeping/Examination
Donations and Support
Equipment
Expenses
Storage
Total		 534
0
534
1,267
0
1,267
3,448
0
3,448
5,649
0
5,649
0
0
0
0
0
0
446
0
446
0
0
0
564
0
564
1,250
0
1,250
2,500
0
2,500
1,122
0
1,122
836
0
836
3,000
0
3,000
20,615
0
**20,615 **		 140
354
82
4,276
5,543
3,000
189
1,575
1,148
533
1,200
6,200
0
0
0
**24,240 **

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

6. OTHER (GOVERNANCE) COSTS

General
funds
Designated
funds
2025
2024
£
£
£		 £
Fees
Office Service charges
Office costs
Examiner’s fees
Total		 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 0
0
0
1,370
1,370

7. TRUSTEES REMUNERATION AND EXPENSES

During the year the charities trustees nor any persons connected with them received any remuneration or benefits from the charity (2023: nil). No trustee expenses have been incurred.

2025 2024
Number of trustees
The average monthly number of
trustees during the year was:		 5
5		 5
5

8. EMPLOYEES

2025 2024
Number of employees
The average monthly number of
employees during the year was:
Charity employees		 0
0		 0
0

The charity is volunteer lead and had no paid staff during the year.

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

9. DEBTORS

2025 2024
£ £
Gift Aid 14,714
14,714		 14,714
14,714

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Trade creditors
Loans
Taxes and social security costs
Other creditors
Accruals		 0
0
0
0
1,250
1,250		 0
0
0
0
1,000
1,000

11. PENSION AND OTHER POST-RETIREMENT BENEFITS COMMITMENTS - DEFINED CONTRIBUTION

The charity does not operate a defined contribution pension scheme, because during the year the charity had no paid members of staff.

12. RELATED PARTIES

During the year the charity had no related parties

13. SUMMARY OF FUND MOVEMENT

Balance
brought
forward
Income		 Expenditure
Balance
carried
forward
£
£		 £
£
Unrestricted funds
General Fund (Restated)
Designated Fund		 93,598
35,748
115,622
0
209,220
**35,748 **		 20,615
108,731
0
115,622
20,615
224,353

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C+M MINISTRIES Annual Report and Financial Statements For the year ended 31 December 2025

14. CAPITAL COMMITMENTS

The Charity was not committed to any capital expenditure as at 31 December 2025 (2023£Nil.

15. NON-CASH GIFTS

There were no non-cash gifts donated to the Charity during the year.

16. CONTROLLING PARTY

The Charity is under the control of its Trustees. There is no overall controlling party.

17. POST BALANCE SHEET EVENTS

The Charity notes with regret the passing of a founding member in December 2024. This has necessitated a review of the organization’s leadership structure. There have been no material financial liabilities arising from this event; however, the Trustees are actively engaging in resource mobilization to ensure the long-term continuity of the Charity’s operations.

C+M Ministries continue to operate far the maintenance and development of the heritage work of Dr Clifford and Mrs. Monica Hill and their ministry, through the production and publication of books and archival material. The Charity will also continue its role as a grant making body to other charitable organisations in keeping with its objectives.

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