2025-10-31-accounts - Christian Vision For Men

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ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDING 31 OCTOBER 2025

INTRODUCING MEN TOJESUS SINCE 1989

CONTENTS
Trustee s’ Report	0 6
Independent Auditors ’ Report	1 5
Statement of Financial Activities	18
Balance Sheet	1 9
Statement of Cas hflows	20
Notes to the Finan cial Statements	2 1

Ben Priestley (Jul 30, 2026 14:21:51 GMT+1)

30/07/2026

P3ge14of32

CHRISTIAN VISION FOR MEN

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHRISTIAN VISION FOR MEN

Opinion

We have audited the financial statements of Christian Vision for Men (the ‘charity’) for the year ended 31 October 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including 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 2025 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 charity 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 charity’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 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.

CHRISTIAN VISION FOR MEN

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS 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 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 company law, is consistent with the financial statements; and
the directors' report included within the Trustees 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 the charity and its environment obtained in the 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 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 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 were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the 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 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 charity’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 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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

CHRISTIAN VISION FOR MEN

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHRISTIAN VISION FOR MEN

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 the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Phillip Nicholson (Jul 30, 2026 14:59:28 GMT+1) Mr Phillip Nicholson

Mr Phillip Nicholson (Senior Statutory Auditor)

For and on behalf of Stopfords (Mansfield) Limited, Statutory Auditor Chartered Accountants Synergy House 7 Acorn Business Park Commercial Gate Mansfield Nottinghamshire NG18 1EX Date: .........................30/07/2026

CHRISTIAN VISION FOR MEN

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 OCTOBER 2025

Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 306,589 9,735 Charitable activities 4 36,405 202,654 Investments 5 721 - Total income 343,715 212,389 Expenditure on: Raising funds 6 4,992 - Charitable activities 7 313,765 209,249 Total expenditure 318,757 209,249 Net income/(expenditure) 24,958 3,140 Transfers between funds (6,595) 6,595 Net movement in funds 8 18,363 9,735 Reconciliation of funds: Fund balances at 1 November 2024 (30,342) 7,052 Fund balances at 31 October 2025 (11,979) 16,787	Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 316,324 318,538 - 239,059 33,149 226,007 721 667 - 556,104 352,354 226,007 4,992 24,063 - 523,014 337,848 233,566 528,006 361,911 233,566 28,098 (9,557) (7,559) - (7,559) 7,559 28,098 (17,116) - (23,290) (13,226) 7,052 4,808 (30,342) 7,052	Total 2024 £ 318,538 259,156 667 578,361 24,063 571,414 595,477 (17,116) - (17,116) (6,174) (23,290)

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

CHRISTIAN VISION FOR MEN

BALANCE SHEET

AS AT 31 OCTOBER 2025

Notes Fixed assets Intangible assets 12 Tangible assets 13 Current assets Stocks 14 Debtors 15 Cash at bank and in hand Creditors: amounts falling due within one year 16 Net current liabilities Total assets less current liabilities The funds of the charity Restricted income funds 19 Unrestricted funds 20	2025 £ 11,832 27,104 42,336 81,272 (88,318)	2024 £ £ 7,052 4,802 11,854 7,169 29,839 44,163 81,171 (113,617) (7,046) 4,808 16,787 (11,979) 4,808	£ 7,052 2,104 9,156 (32,446) (23,290) 7,052 (30,342) (23,290)

29/07/2026

The financial statements were approved by the trustees on .........................

~~..............................~~ Ben Priestley (Jul 30, 2026 14:21:51 GMT+1)

Mr B T Priestley Trustee

CHRISTIAN VISION FOR MEN

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 OCTOBER 2025

Notes Cash flows from operating activities Cash generated from/(absorbed by) operations 23 Investing activities Purchase of tangible fixed assets Investment income received Net cash (used in)/generated from investing activities Net cash generated from financing activities Net decrease in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year	2025 £ (6,500) 721	£ 3,952 (5,779) - (1,827) 44,163 42,336	2024 £ (140) 667	£ (2,152) 527 - (1,625) 45,788 44,163

CHRISTIAN VISION FOR MEN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

1 Accounting policies

Charity information

Christian Vision for Men is a private company limited by guarantee incorporated in England and Wales. The registered office is Staveley Methodist Church, Chesterfield Road, Staveley, Chesterfield, Derbyshire, S43 3XD.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

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

1.3 Charitable funds

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

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

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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

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

CHRISTIAN VISION FOR MEN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Intangible fixed assets other than goodwill

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.

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment 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:

Fixtures and fittings 33% Straight Line Office equipment 33% Straight Line Motor vehicles 33% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.10 Cash and cash equivalents

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

CHRISTIAN VISION FOR MEN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

1 Accounting policies

(Continued)

1.11 Financial 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 its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances are measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction,

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Derecognition of financial liabilities

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

1.12 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.13 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’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.

CHRISTIAN VISION FOR MEN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

2 Critical accounting estimates and judgements

(Continued)

Critical judgements

Depreciation

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

Gift aid provision

Having taken book keeping in house (previously outsourced) the Charity's Gift Aid claims have been delayed, resulting in a provision for income tax recoverable being made in the accounts. This provision has been made on the basis of expected recovery being consistent with previous years as the donors and consent are also consistent.

3 Income from donations and legacies

Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 306,589 9,735 Income from charitable activities Unrestricted Restricted funds funds 2025 2025 £ £ Group subscriptions Monthly group contributions 12,826 - Sales of products and publications Resource sales 8,921 - Other Charitable income Other income 14,658 - Events - The Gathering Event ticket sales - 202,654 36,405 202,654	Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 316,324 318,538 - Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 12,826 17,281 - 8,921 10,809 - 14,658 5,059 - 202,654 - 226,007 239,059 33,149 226,007	Total 2024 £ 318,538
		Total 2024 £ 17,281 10,809 5,059 226,007
		259,156

4 Income from charitable activities

CHRISTIAN VISION FOR MEN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

5 Income from investments

	Unrestricted	Unrestricted
	funds	funds
	2025	2024
	£	£
Interest receivable	721	667
Expenditure on raising funds
	Unrestricted	Unrestricted
	funds	funds
	2025	2024
	£	£
Fundraising and publicity
Share of office costs	4,992	24,063

6 Expenditure on raising funds

	Total			2024	£		206,207	3,046	334,717	5,574	549,544		6,143	15,727	571,414		337,848	233,566	571,414
	Other Events - The	Charitable Gathering	expenditure	2024 2024	£ £		206,207 -	3,046 -	101,151 233,566	- -	310,404 233,566		6,143 -	15,727 -	332,274 233,566		332,274 -	- 233,566	332,274 233,566
	Cost of	products	sold	2024	£		-	-	-	5,574	5,574		-	-	5,574		5,574	-	5,574
	Total			2025	£		208,103	3,802	297,110	6,258	515,273		5,400	2,341	523,014		313,765	209,249	523,014
	Other Events - The	Charitable Gathering	expenditure	2025 2025	£ £		208,103 -	3,802 -	87,861 209,249	- -	299,766 209,249		5,400 -	2,341 -	307,507 209,249		307,507 -	- 209,249	307,507 209,249
	Cost of	products	sold	2025	£		-	-	-	6,258	6,258		-	-	6,258		6,258	-	6,258
Expenditure on charitable activities						Direct costs	Staff costs	Depreciation and impairment	Event and office costs	Resource purchases		Share of support and governance costs (see note )	Support	Governance		Analysis by fund	Unrestricted funds	Restricted funds
7

CHRISTIAN VISION FOR MEN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

Net movement in funds	2025	2024
	£	£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements	4,800	4,800
Depreciation of owned tangible fixed assets	3,802	3,046

9 Trustees

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

10 Employees

The average monthly number of employees during the year was:

Ministry Support staff Total Employment costs Wages and salaries Social security costs Other pension costs There were no employees whose annual remuneration was more than £60,000. Remuneration of key management personnel The remuneration of key management personnel was as follows: Aggregate compensation	2025 Number 3 3 6 2025 £ 191,757 11,583 4,763 208,103 2025 £ 88,917	2024 Number 3 3
		6
		2024 £ 188,119 13,429 4,659
		206,207
		2024 £ 95,042

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

CHRISTIAN VISION FOR MEN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

12	Intangible fixed assets
		Timeshare
		£
	Cost
	At 1 November 2024 and 31 October 2025	7,052
	Amortisation and impairment
	At 1 November 2024 and 31 October 2025	-
	Carrying amount
	At 31 October 2025	7,052
	At 31 October 2024	7,052

13 Tangible fixed assets Fixtures and fittings Office equipment Motor vehicles £ £ £ Cost At 1 November 2024 7,347 64,346 5,300 Additions - - 6,500 At 31 October 2025 7,347 64,346 11,800 Depreciation and impairment At 1 November 2024 7,097 62,492 5,300 Depreciation charged in the year 250 1,385 2,167 At 31 October 2025 7,347 63,877 7,467 Carrying amount At 31 October 2025 - 469 4,333 At 31 October 2024 250 1,854 - 14 Stocks 2025 £ Finished goods and goods for resale 11,832	Total £ 76,993 6,500
	83,493
	74,889 3,802
	78,691
	4,802
	2,104
	2024 £ 7,169

CHRISTIAN VISION FOR MEN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

15 Debtors Amounts falling due within one year: Other debtors Prepayments and accrued income	2025 £ 23,212 3,892 27,104	2024 £ 16,311 13,528
		29,839

16 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Notes Other taxation and social security Deferred income 17 Trade creditors Other creditors Accruals	2025 £ 3,541 68,902 7,578 2,512 5,785 88,318	2024 £ 4,083 76,155 12,129 3,564 17,686
		113,617

17 Deferred income

Deferred income
Other deferred income Deferred income is included in the financial statements as follows: Deferred income is included within: Current liabilities Movements in the year: Deferred income at 1 November 2024 Released from previous periods Resources deferred in the year Deferred income at 31 October 2025	2025 £ 68,902 2025 £ 68,902 2025 £ 76,155 (76,155) 68,902 68,902	2024 £ 76,155
		2024 £ 76,155
		2024 £ 81,686 (81,686) 76,155
		76,155

CHRISTIAN VISION FOR MEN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

Retirement benefit schemes
	2025	2024
Defined contribution schemes	£	£
Charge to profit or loss in respect of defined contribution schemes	4,763	4,659

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

19 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 November 2024 Incoming resources Resources expended Transfers At 31 £ £ £ £ 7,052 212,389 (209,249) 6,595 Previous year: At 1 November 2023 Incoming resources Resources expended Transfers At 31 £ £ £ £ 7,052 226,007 (233,566) 7,559	October 2025 £ 16,787
	October 2024 £ 7,052

20 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 November 2024 Incoming resources Resources expended Transfers At 31 £ £ £ £ General funds (30,342) 343,715 (318,757) (6,595) Previous year: At 1 November 2023 Incoming resources Resources expended Transfers At 31 £ £ £ £ General funds (13,226) 352,354 (361,911) (7,559)	October 2025 £ (11,979)
	October 2024 £ (30,342)

CHRISTIAN VISION FOR MEN

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025

21 Analysis of net assets between funds

	Unrestricted	Restricted	Total
	funds	funds
	2025	2025	2025
	£	£	£
At 31 October 2025:
Intangible fixed assets	-	7,052	7,052
Tangible assets	4,802	-	4,802
Current assets/(liabilities)	(16,781)	9,735	(7,046)
	(11,979)	16,787	4,808
	Unrestricted	Restricted	Total
	funds	funds
	2024	2024	2024
	£	£	£
At 31 October 2024:
Intangible fixed assets	-	7,052	7,052
Tangible assets	2,104	-	2,104
Current assets/(liabilities)	(32,446)	-	(32,446)
	(30,342)	7,052	(23,290)

22 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

Cash generated from/(absorbed by) operations	2025	2024
	£	£
Surplus/(deficit) for the year	28,098	(17,116)
Adjustments for:
Investment income recognised in statement of financial activities	(721)	(667)
Depreciation and impairment of tangible fixed assets	3,802	2,233
Movements in working capital:
(Increase)/decrease in stocks	(4,663)	1,236
Decrease/(increase) in debtors	2,735	(3,188)
(Decrease)/increase in creditors	(18,046)	20,881
(Decrease) in deferred income	(7,253)	(5,531)
Cash generated from/(absorbed by) operations	3,952	(2,152)

24 Analysis of changes in net funds

The charity had no material debt during the year.

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

CVM Annual Report 2024-2025 (Charity Commission)

Final Audit Report

2026-07-30

Created: 2026-07-30 By: Alastair Weller (al.weller@edgeministries.net) Status: Signed Transaction ID: CBJCHBCAABAAJ4-ano5GV_oCRpewVXfyfWb-ieg_zw70

"CVM Annual Report 2024-2025 (Charity Commission)" History

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

2026-07-30 - 10:22:15 AM GMT

Document emailed to Ben Priestley (ben@mansfieldpollard.co.uk) for signature

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