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← Christian Vision For Men

2024-10-31-accounts

CHRISTIAN VISION FOR MEN as a ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 OCTOBER 2024

INTRODUCING MEN TO JESUS SINCE 1989

CONTENTS Trustees, Report Independent Examiner's Report Statement of Financial Activities Statement of Financial Position Statement of Cashflows Notes to the Accounts 06 15 18 19 20 21

TRUSTEES, REPORT The Trustees have pleasure in presenting their annual report together with the financial statements for the year ended 31 October 2024 Legal and administrative information Chairman: C Beech (until December 2024} E Dring (from December 2024) B Priestley E Dring D Thorpe N Blackaby C Beech (until January 2025) S Martin Trustees: Chief Executive Officer President Operations Director Registered Offictr. Staveley Methodist Church Chesterfield Road Staveley Chesterfield $43 3XD Registered Company Number: Registered Charity Number (England & Wales): 1071663 Registered Charity Number (Scotland): SC043446 Bankers: HSBC Bank plc 45 Milsom Street Bath BA1 1 DU 3623498 Auditor: Stopfords Synergy House 7 Acorn Business Park Commercial Gate Mansfield Notts NG18 IEX Page 6 of28

Objects of the charitable company The charitable company is established to bring The Gospel of The Lord Jesus Christ to the men of the United Kingdom. The governing document is a memorandum of association. Organisation of the charitable company The running of the Charitable company is overseen by a Board of Trustees, whose members are directors within the meaning of the Companies Act 2006. The trustees meet two to three times each year to oversee the ministry and staff. In between trustees, meetings, the CEO meets with the Chair of Trustees as requiied. CVM aims to have about five trustees who together bring to the Board a selection of competencies such as Evangelism, Accountancy, Human Resources and Management. The Chairman is elected every year at the AGM, and trustees serve for a three-year term, when they may be reelected by other trustees. Summarising CVM Christian Vision for Men's target is To equip the Church to introduce every man in the UK to Jesus Christ,. Page 7 of28

Principal activities and review of the year This year saw another successful Gathering festival, with over 1300 men in attendance. The resources provided by CVM continue to provide support and encouragement to groups and men across the country, specifically the Winning men app . Nathan Blackaby remains CEO responsible for the day-to-day activities of the charity. Due to ill health Carl Beech stood back from his role as chair of Trustee CVM Groups and network Local men's groups (usually associated to a church, but not exclusively) are central to CVMS vision and methodology. The groups are evangelistic and our primary method of communicating the gospel. We are indebted to our group leaders and volunteers who work tirelessly to help reach men with the message of Jesus. The number of groups during the reporting period was 205. Supported by a small network of volunteer Area Coordinators and Regional Directois we are seeing these groups become increasingly prcFactive in their activity and outreach. Resources CVM has a wide variety of resources both physical and on-line. Key to these remains The Code, which underpins all our outreach and work with men's groups. As stated in last year's report the 'Unschooled Ordinary Men, booklet was released alongside a tour of 3 locations supporting the project. The Gathering festival The Gathering continues to fill a unique slot in the Christian events calendar in the UK. Over 1400 men attended the event in June, with over 70 responding to the Gospel appeal and approximately 200 to a call to recommit themselves to their Chiistian faith. Events and visits Nathan Blackaby and the wider team conducted a tour of three locations in support of the 'Unschooled Ordinary Men, resource. The team continued to visit groups and leaders across the country,. most of these visits were to men's groups, with a Gospel presentation over a curry or breakfast. There were also specific requests from church leaders / men's group leaders to explain how CVMS strategy for Winning Men, could be employed in their specific situation. Regional teams continue to organise day conferences and curry evenings, with these utilising the centralised booking system and social media channels. International outreach There has not been a huge amount of activity internationally, however printed resources are sent regularly to America, Belgium, from where a large group attend the Gathering each year, and Brazil. Carl Beech and Steve Martin visited Australia speaking at two conferences and several large outreach events. This was a follow on from the successful visit in 2019. It is hoped to build on this and develop a network of groups under local leadership in the next reporting period, and investigate a member of the Australian team attending The Gathering in 2025. Page 8 of28

Website and on-line presence CVM continues to release resources and outreach tools via various on-line platforms. A new website is under development with a target date in the next reporting period. Winning men app - this free resource has now become the primary source of updating and communicating with our network, with 593 subscribers at the close of the reporting period. Resources, conversation starteis, questions and challenges are regularly posted foi subscribers to engage with. Podcasts - our final podcast was released at the start of the reporting period. A new series is planned for the next reporting period. Blogs- written by a variety of CVM team members on a wide variety of subjects. A new blog was issued every two weeks, and distributed by E mail and via the Winning Men app. Crazy Way videos- six new video testimonies were released to add to the growing library available. These were introduced alongside a refresh of our YouTube branding and a new interview style. A voice in the public square on men's issues. We aim to be viewed as thought leaders when it comes to men and mission. Our team continue to be called upon by the media to comment on issues within the public domain. We are particularly encouraged that our voice is heard across Wales, including within the Welsh speaking community. We maintain links with partners engaged in significant areas of advocacy such as tackling violence against women, the proliferation of pornography and the whole area of fatherhood. Key partnerships continue to be forged in this area, specifically associated with pornography (Azalea Flint), violence against women (Restored), mariiage (Engage forum), sponsoring children growing up in povety (Compassion), working in deprived areas of the UK (Edge Ministries), fatherhood and adoption Iwho Let The Dads Out and Home For Good). All these campaigns continue to be actively promoted across the network Page 9 of28

Public Benefit CVM exists to proclaim the Christian gospel by working with churches to introduce men in the UK to Jesus Christ, and operates across the nation wherever churches seek to develop their outreach to their communities and beyond. In compiling this report the Trustees confirm that they have had due regard to the public benefit guidance issued by the Charity Commission. CVM believes that the Christian faith is a benefit to society and individuals through transforming men's lives and the impact on themselves, their families and society as a whole. CVM works with churches and partnei organisations to tackle many social issues that are primarily a problem with / for men. Violence against women (Restored); working to assist men addicted to pornography (Azalea Flint),. sponsorship of children across the world (Compassion),. encouraging men to engage with some of the most deprived social areas in the UK (Edge Ministries); encouraging men in the area of making marriage work (Engage forum),. we are also working alongside Edge Ministries as they seek to develop an evangelistic outreach movementfor women. This list indicates that CVM works out its Public Benefit in a number of ways and seeks to demonstrate this benefit through its activities in the UK as detailed throughout the Trustees report. Financial review. The accounts show as expected a very slight increase in overall income of circa £4k to £578k (2023 £574k}. A change in annual offsetting a non-material movement down in early ticket sales for The Gathering, (tG) the headline causes. As with 2023 the Trustees agree this being down to simply yr-ttryr fluctuations in how and when people give along with the same for TG tickets sales. At the point of this report being written ticket sales are now in-line with the previous year & expected to continue that way. Inflation uplift continued to add to the cost position for both The Gathering, event and general expenditure however as with previous years the board have worked very hard to deliver events and overall operations within controlled cost positions in order to mitigate as much risk as possible. The year's net deficit was therefore smallei than previous and with further operational cost changes upcoming over the next financial year, the charity will run on a lower fixed cost position. CVM'S net running deficit at yearend (-£23k) is therefore expected to be a low point with this reducing going forward without effecting service & delivery. As a consequence, cash did reduce, however still with a small buffer of £46k. The board of Trustees feel confident that future physical The Gathering, events will continue to go ahead, and cost reviews done for the event will create a sustainable model to take forward. Reserves policy The Trustees, policy is to aim to retain sufficient reserves to meet commitments in case the charitable company ceased to operate. Page IOof28

Investment policy There are no specific restrictions on the Trustees, investment powers. CVM has no long-term investments or endowments. Cash surplus to monthly requirements is held in two savings accounts. Risk analysis Risk management is the process of making and carrying out decisions that will minimize the adverse effect of accidental losses upon CVM. The risk management process is vital to the personal health and safety of employees and the safety of the public. In financial terms, it is vital to our ability to pursue our goals, commence and operate programs and events, and to work out our Charitable Aim in an efficient and professional manner. The Trustees of CVM have put in place a risk management strategy to pursue our risk management goals and objectives. These goals and objectives include: l. Avoiding exposure to accidental loss by not undertaking events, contracts, or activities where the potential loss is greater than the potential benefit to be derived from these undertakings. 2. Preventing loss by identifying potential loss exposures and implementing policies and procedures to reduce the risk of these losses occurring. 3. Controlling losses that do occur by. Developing contingency plans for possible loss scenarios b. Proper documentation and investigation of losses 4. Raising the awareness of all Tiustee board members, employees, and volunteers concerning risk management within CVM. These goals and objectives are: a. A Risk Management Committee led by the Operations Director, whose responsibilities are to implement, monitor, evaluate and revise plans to achieve our goals and objectives. b. Financial risk management is monitored by the Executive staff and any risks forthcoming are reported to the Chairman of The Trustees by the Executive Staff. c. Risk Management is a standing item foi discussion at each weekly team meeting. 5. Cooperation is needed from all Trustees, employees and volunteers. Only by working as a team with common goals and objectives can we ensure the success of this risk management strategy and its part in working out our aims and vision. 6. CVM will continue to assess the risks due to the COVID pandemic in accordance with Government Guidelines and advice. Page 11 of28

Trustees The Trustees who have served during the year and up to the date of this report are as follows: B Priestley E Dring D Thorpe CVM aims to have four to five trustees who together bring to the Board a selection of competencies such as Evangelism, Accountancy, Human Resources and Management. The Trustees continue to seek an additional membei of the board to complement the existing skillset. The Chairman is elected every year at the AGM, and trustees serve for a three-year term, when they may be rtrelected by other trustees. The Chairman, CEO and other trustees review possible future trustees and introduce them to the management and operation of CVM before inviting any to become trustees. Trustees, responsibilities The Trustees are responsible for preparing the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Company law requires the Tiustees to prepare financial statements for each financial year, which give a true and fair view of the charitable company's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the Trustees are required to- o select suitable accounting policies and apply them consistently,. o make judgements and estimates that are reasonable and prudent," prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy the financial position of the charity, and which enable them to ascertain the financial position of the charity and which enables them to ensure that the financial statements comply with the Companies Act 2006. They 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. Trustees, statement of disclosure to Auditor So far as the Trustees are aware, there is no relevant audit information of which the charity's auditors are unaware and they have taken all the necessary steps that they ought to have taken as trustees to make themselves aware of any relevant audit infoimation and to establish that the charity's auditors are aware of that information. Page 12of28

Ben Priestley (Aug 13, 2025 15:08:45 GMT+1)

13/08/2025

Page 14of28

CHRISTIAN VISION FOR MEN

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF CHRISTIAN VISION FOR MEN

Opinion

We have audited the financial statements of Christian Vision for men (the ‘charitable company’) for the year ended 31 October 2024 which comprise the Statement of Financial Activities, Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that 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 Republic of Ireland (United Kingdom Generally Accepted Accounting 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 October 2024, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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CHRISTIAN VISION FOR MEN

INDEPENDENT AUDITOR’S REPORT (CONTINUED) TO THE TRUSTEES OF CHRISTIAN VISION FOR MEN

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• the information given in the trustees’ report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 require us to report to 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 trustees were not entitled to prepare financial statements in accordance with the small companies regime and take advantage of the small companies exemptions in preparing the directors report.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 4, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s 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 made or having an 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 auditor’s 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 detect a material misstatement when it exists. Misstatements can arise from fraud or error 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

CHRISTIAN VISION FOR MEN

INDEPENDENT AUDITOR’S REPORT (CONTINUED) TO THE TRUSTEES OF CHRISTIAN VISION FOR MEN

Extent to which the audit was considered capable of detecting irregularities, including fraud

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

•Identify and assess the risks of material misstatement 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. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the charitable company’s internal control.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.

• Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charitable company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation (ie. gives a true and fair view).

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance 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 non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and to the charitable company’s trustees, as a body, in accordance with regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted 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 its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Phillip Nicholson Phillip Nicholson (Aug 18, 2025 06:08:34 GMT+1)

Mr Phillip Nicholson (Senior Statutory Auditor) for and on behalf of Stopfords (Mansfield) Ltd Chartered Accountants Statutory Auditor

18/08/2025

Date:

…............................

Synergy House 7 Acorn Business Park Commercial Gate Mansfield Nottinghamshire NG18 1EX

CHRISTIAN VISION FOR MEN

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 OCTOBER 2024 Including INCOME AND EXPENDITURE Account

Notes Unrestricted Restricted Total Total
2024 2024 2024 2023
£ £ £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 1 318,538 - 318,538 297,154 318,538 297,154
Income from charitable activities
Group subscriptions 17,281 17,281 18,287 17,281 18,287
Sales of products and publications 10,809 10,809 8,376 10,809 8,376
Events 226,007 226,007 247,009
Lanzarote timeshare -
-		 -
Speaking income - -
Other income 5,059 5,059 3,093 5,059 3,093
Investments
Interest received 667 - 667
414		 414
Total Income and endowments: 352,354 226,007 578,362 574,334
EXPENDITURE ON:
Raising funds:
Cost of products sold 5,573 5,573 5,592
Salary and other costs 1 & 5 24,063 24,063 22,372
Charitable activities
Conference, events & Lanzarote 6,296 6,296 5,764
Gathering event 233,566 233,566 234,631
Other charitable expenditure 1 & 6 321,179 321,179 320,400
Other
Independent Examiner's fees 1 & 7 4,800 - 4,800 4,740
Total resources expended 2 & 3 361,911 233,566 595,477 593,499
Net income/(expenditure) before transfers (9,557) (7,558) (17,115) (19,165)
Transfers between funds (7,558) 7,558 - -
Net income/(expenditure) after transfers (17,115) (17,115) (19,165)
Balances brought forward at 1 November 2023 (13,226) 7,052 (6,174) 12,991
Balances carried forward at 31 October 2024 (30,342) 7,052 (23,290) (6,174)

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

The notes on pages 12 to 18 form part of these financial statements.

CHRISTIAN VISION FOR MEN

STATEMENT OF FINANCIAL POSITION as at 31 OCTOBER 2024

Notes 2024 2023
£ £ £ £
Fixed assets
Intangible fixed assets 8 7,052 7,052
Tangible fixed assets 9 2,105 4,198
Current assets
Stock 10 7,169 8,404
Debtors 11 29,839 26,651
Bank and cash 44,162 45,788
Creditors:Amounts falling due within 81,169 80,843
one year 12a 113,617 98,267
Net current assets/(liabilities) (32,447) (17,424)
Creditors:Amounts falling due in more (23,290) (6,174)
than one year 12b
Total assets less current liabilities (23,290) (6,174)
Charity funds
Unrestricted 14 (30,342) (13,226)
Restricted funds 14 7,052 7,052
Total charity funds (23,290) (6,174)

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

The financial statements were approved by the trustees on:

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13/08/2025
Ben Priestley (Aug 13, 2025 15:08:45 GMT+1)
….....................................................
Mr B T Priestley Trustee
Registered Company Number 3623498
Registered Charity Number
England & Wales 1071663
Scotland SCO43446
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The notes on pages 12 to 18 form part of these financial statements.

CHRISTIAN VISION FOR MEN

STATEMENT OF CASHFLOWS for the year ended 31 OCTOBER 2024

Notes 2024 2023
£ £
Cash flows from operating activities
Net income/(expenditure) (17,115) (19,165)
Adjustments for:
Depreciation of tangible fixed assets 2,233 2,265
Other interest receivable and similar income
Loss on disposal of tangible fixed assets
Accrued expenses
Changes in:
Stocks 1,234 2,003
Trade and other debtors (3,188) 1,192
Trade and other creditors 15,350 (22,127)
Cash generated from operations (1,486) (35,833)
Interest received
Net cash used in operating activities (1,486) (35,833)
Cash flows from investing activities
Purchase of tangible assets (140) (2,574)
Proceeds from sale of tangible assets
Net cash from/(used in) investing activities (140) (2,574)
Net decrease in cash and cash equivalents (1,626) (38,407)
Cash and cash equivalents at beginning of year 45,788 84,195
Cash and cash equivalents at end of year 16 44,162 45,788

The notes on pages 12 to 18 form part of these financial statements.

CHRISTIAN VISION FOR MEN

NOTES TO THE ACCOUNTS for the year ended 31 OCTOBER 2024

1. Accounting policies

a. Basis of accounting

Christian Vision for Men is a private company limited by guarantee incorporated in England and Wales. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member. The registered office is Staveley methodist Church, Chesterfield Road, Staveley, Derbyshire, S43 3XD.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

b. Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other 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 estimates.

The estimates 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 only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

c. Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Depreciation

The directors review depreciation rates and useful lives of the tangible fixed assets on an annual basis to ensure the effects of usage, wear and tear or technical obsolescence are reflected in the carrying value of the asset.

Impairment

The directors review fixed assets for indications of impairment in conjunction with review of depreciation above. The company has policies in place to review assets on an ongoing basis.

d. Going concern

These financial statements are prepared on the going concern basis. The trustees have a reasonable expectation that the company will continue in operational existence for the foreseeable future.

The trustees have considered the level of cash, current assets held and the expected level of income and expenditure for 12 months from authorising these financial statements and reinforce decision making with forecasting, making allowance for all available information.

The trustees consider that the Charitys main activities are underpinned adequately by donations and income from Charitable actvities. After careful consideration and evaluation of current management information and forecasts they continue to adopt the going concern basis of preparation.

12

CHRISTIAN VISION FOR MEN

NOTES TO THE ACCOUNTS (CONTINUED) for the year ended 31 OCTOBER 2024

e. Financial instruments

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

f. Income

Donations and other forms of voluntary income are recognised within the Accounts when received.

Legacies are accounted for when notified. Income tax recoverable on gifts received is recognised in the period when the gift is received.

Income received in respect of The Gathering is deferred and released at the time of the event.

g. Investment assets and the income arising

Investment income is treated as income when received.

h. Basis of allocation of expenses

Expenses are recognised when incurred and are apportioned where possible exactly to the category to which they relate. In circumstances where this is not possible the trustees apportion the amounts in what they consider to be fair proportions to each category, generally based on time spent. Costs associated with voluntary income are apportioned by either 3% or 5% and other charitable expenditure by 97% or 95%.

i. Fund raising

These costs are an allocation of expenses incurred.

j. Intangible fixed assets

The charitable company’s interest in a Timeshare in Lanzarote has in excess of 50 years to run. The asset is recognised at cost, no amortisation is provided.

k. Tangible fixed assets

Fixed assets are recognised at cost.

Depreciation is charged on computers and office equipment at a rate of 33% per annum.

Depreciation is charged on motor vehicles at a rate of 33% per annum.

l. Funds accounting

Funds held by the charity are:

(a) Unrestricted general funds - these funds can be used in accordance with the charitable objects at the discretion of the trustees.

(b) Restricted funds - these are funds that can only be used for a particular restricted purpose within the objects of the charitable company. Restrictions arise when specified by the donor when funds are raised for particular purposes.

m. Stock

Stock is stated at lower of cost and net realisable value.

n. Pension costs

The charitable company operates a defined contribution pension scheme. Contributions payable to this scheme are charged to the profit and loss account in the period to which they relate. These contributions are invested separately from the company’s assets.

CHRISTIAN VISION FOR MEN

NOTES TO THE ACCOUNTS (CONTINUED) for the year ended 31 OCTOBER 2024

o. Hire purchase agreements

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the profit and loss account on a straight line basis.

2024 2023
2.Income and expenditure account £ £
Is arrived at after charging/(crediting)
Remuneration of trustees - -
Travelling expenses reimbursed to trustees - -
Hire purchase interest - -
Auditors fee 4,800 4,800
Fees for accounting services 21,875 18,150
Independent auditor’s fee - -
3a.Staff costs
Wages and salaries 188,119 181,398
Social security costs 13,429 12,446
Pension costs 4,659 4,500
Other costs
206,207 198,344
Average number of staff for the year 6 6
Average number of staff - based on equivalent full time
Ministry 3 3
Support staff 3 3
No individual employee had emoluments above £60,000 during the year. 6 6

3b. Trustees' and key management personnel remuneration and expenses

The trustees received no remuneration or reimbursement of expenses during the year.

The total amount of employee benefits received by key management personnel during the year was £95,042 (2023 £86,802).

The Trust considers its key management personnel compromise:

Executive Director Ministry Rev N Blackaby Operations Director Mr S Martin

4. Taxation

The charitable company is exempt from payment of corporation and income tax as it is a registered charity.

CHRISTIAN VISION FOR MEN

NOTES TO THE ACCOUNTS (CONTINUED) for the year ended 31 OCTOBER 2024

Unrestricted Restricted 2024 2023
5.Costs of raising funds Funds Funds Total Total
£ £ £ £
Fund raising costs CAF/Just Giving 4,877 - 4,877 4,448
Salaries and other employment costs [5%] 10,310 - 10,310 9,917
Travel costs (5%) 1,109 - 1,109 1,083
Office costs (5%) 2,768 - 2,768 2,908
Exhibitions and other publicity 4,909 4,909 3,933
Website and other means of communication (3%) 90 - 90 83
24,063 - 24,063 22,372
6.Charitable activities Unrestricted
Funds		 Restricted
Funds		 2024
Total		 2023
Total
Salaries and other employment costs (95%) £
195,897		 £
-		 £
195,897		 £
188,428
Consultancy fees (100%) 48,722 48,722 53,460
Travel costs (95%) 21,069 - 21,069 20,578
Office costs (95%) 52,597 - 52,597 55,251
Website and other means of communication (97%) 2,895 - 2,895 2,683
321,179 - 321,179 320,400
7Analysis of resources expended Unrestricted
Funds		 Restricted
Funds		 2024
Total		 2023
Total
Governance costs £ £ £ £
Independent auditor’s fee -
Independent examiner's fee 4,800 - 4,800 4,740
4,800 - 4,800 4,740
8.Intangible fixed assets 2024
£		 2023
£
Interest in Timeshare 7,052 7,052

The charitable company has acquired an interest in a Timeshare in Lanzarote for use in connection with its charitable objectives.

CHRISTIAN VISION FOR MEN

NOTES TO THE ACCOUNTS (CONTINUED) for the year ended 31 OCTOBER 2024

9. Tangible fixed assets

Cost Motor Fixtures & Office Total
Vehicles Fittings Equip'
£ £ £ £
At 1 November 2023 5,300 7,348 64,206 76,854
Additions - 140 140
-
Eliminated on disposal - - - -
At 31 October 2024 5,300 7,348 64,346 76,994
Depreciation
At 1 November 2023
Charge for the year
Eliminated on disposal		 5,300
-
-		 6,798
300
-		 60,558
1,933
-		 72,656
2,233
-
-
At 31 October 2024 5,300 7,098 62,491 74,889
Net book value
At 31 October 2024		 - 250 1,855 2,105
At 31 October 2023 - 550 3,648 4,198
There were no outstanding capital commitments at 31 October 2024.
10.Stock
Books, resources, learning materials		 2024
£
7,169		 2023
£
8,404
11.Debtors
Income tax recoverable re Gift Aid
Prepayments and accrued income		 2024
£
16,311
13,528		 2023
£
4,071
22,580
29,839 26,651
12a.Creditors: Amounts falling due within one year
Loans
Other creditors
Taxation and social security
Trade creditors
Accruals and deferred income		 2024
£
-
5,650
4,083
12,129
91,755		 2023
£
-
4,294
4,406
15,769
73,797
113,617 98,267

CHRISTIAN VISION FOR MEN

2024 2023 £ £ - -

NOTES TO THE ACCOUNTS (CONTINUED) for the year ended 31 OCTOBER 2024

12b. Creditors: Amounts falling due in more than one year

Loans

13. Company status

The company is limited by guarantee. The company is also a registered charity.

14. Analysis of charity funds

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----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2023|Income|Expenditure|Transfers|2024| |£|£|£|£|£| |Unrestricted funds| |General fund|(13,226)|352,354|(361,911)|(7,558)|(30,342)| |Restricted funds| |Lanzarote Timeshare|7,052|7,052| |Events|Autumn Conference & Online Gathering|226,007|(233,566)|7,558| |7,052|226,007|(233,566)|7,558|7,052| |(6,174)|578,362|(595,477)|(23,290)|

----- End of picture text -----

The Lanzarote Timeshare Fund arises from a specific gift made to enable the charitable company to purchase an interest in a Timeshare, which is used to take men’s groups for fellowship and teaching.

Any surplus or deficit for an event hosted during the year is transferred to unrestricted general funds when complete, this may mean funds are transferred to cover deficits.

15. Analysis of Net Liabilities between Funds

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----- Start of picture text -----
|||||| |---|---|---|---|---| |Intan'|Creditor| |Fixed|Tangible Fixed|Net Current|due after 1| |Assets|Assets|Assets/ Liab'|year|Total| |£|£|£|£|£| |Restricted Funds|7,052|7,052| |Unrestricted Funds|2,105|(32,447)|(30,342)| |Total funds at 31 October 2024|7,052|2,105|(32,447)|(23,290)|

----- End of picture text -----

16. Cash and cash equivalents

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----- Start of picture text -----
|||| |---|---|---| |2024|2023| |Cash and cash equivalents comprise the following:|£|£| |Cash at bank and in hand|44,162|45,788|

----- End of picture text -----

17. Pensions and other post-retirement benefits

The charity operates a defined contribution pension plan for its employees. The amount recognised as an expense in the period was £4,659 (2023 £4,500).

Where required pension costs are allocated on the same basis as staff costs for the purpose of allocation between restricted and unrestricted funds.

CHRISTIAN VISION FOR MEN

NOTES TO THE ACCOUNTS (CONTINUED) for the year ended 31 OCTOBER 2024

18. Deferred income

Deferred income represents visitor tickets and exhibitor bookings in respect of The Autumn Conference and The Gathering events.

The Gathering The Gathering
2024 2023
£ £
At 1 November 2023 65,698 69,322
Additions during the year 138,197 170,319
Released to income (127,740) (173,943)
At 31 October 2024 76,155 65,698

19. Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2024 2023
£ £
Not later than one year 1,669 1,622
Later than one and not later than five years 3,240 589

20. Related Party Transactions

The charitable company is controlled by the trustees who are also the members and guarantors, the extent of each member’s guarantee

being £10.

The charitable company operates from offices which are sublet from The Edge Ministries, a registered charity number 225483, in which operations director Mr Steve Martin is a trustee.

Rent charged during the year was £3,960 (2023 £3,690), other expenses charged amounted to £ 2,600 (2023 £ nil). All transactions were made on commercial terms. £ nil (2023 £ nil) remained owing to The Edge Ministries at the balance sheet date.

CVM CHRISTIAN VISION FOR MEN Chesterfield Road Staveley S43 3XD cvm.org.uk

CVM Annual Report 2023-2024 Layout v1

Final Audit Report

2025-08-18

Created: 2025-08-11 By: Alastair Weller (al.weller@edgeministries.net) Status: Signed Transaction ID: CBJCHBCAABAAGCjlkzQ-aZxPXNXPUsU8tyNRtIRiFUqe

"CVM Annual Report 2023-2024 Layout v1" History

Document created by Alastair Weller (al.weller@edgeministries.net)

2025-08-11 - 1:33:29 PM GMT

Document emailed to Ben Priestley (ben@mansfieldpollard.co.uk) for signature 2025-08-11 - 1:33:38 PM GMT

Document emailed to Phillip Nicholson (phil@stopfords.co.uk) for signature 2025-08-13 - 2:08:47 PM GMT

Email viewed by Phillip Nicholson (phil@stopfords.co.uk) 2025-08-14 - 12:33:11 PM GMT

Agreement completed.

2025-08-18 - 5:08:34 AM GMT